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2019 (2) TMI 247 – GUJARAT HIGH COURT – TMI – Provisional release of goods – job-work – excess stock of finished goods found during search operations in the premises of job-worker – petitioner requested to provisionally release the finished goods which belonged to the principal suppliers and had to be returned at the earliest – subsection (6) of section 67 of the CGST Act – Held that:- The manner has been prescribed under rule 140 of the CGST Rules, 2017 which provides that the seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable – Thus the respondents are duly empowered to provisionally release the seized goods, if the requirements of section 67 (6) of the CGST Act read with rule 140 of the CGST Rules are satisfied.
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The petitioner has already deposited ₹ 14,16,868/- by wa

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/15.3.2018. 3. At the outset, Mr. Hardik Modh, learned advocate for the petitioner submits that he is pressing this petition only for the prayer for provisional release of the goods and does not press for any other relief at this stage. 4. The petitioner herein is engaged in the manufacture of jewellery from gold, diamond and precious metals on its own account as well as on job work basis and claims to be having substantial income from job work. Search came to be carried out at the factory premises of the petitioner on 11.1.2018 under section 67 (2) of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the CGST Act ) to ascertain whether the petitioner had paid GST in terms of the provisions of that Act. 4. During the course of search, the officers seized the excess stock of finished goods under seizure memo dated 11.1.2018 and handed over the seized goods under sealed cover to Shri Rajubhai N. Patel, partner of the petitioner, to keep the same in safe custody with

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seized all the raw materials and finished goods lying on the first, second and third floors under the seizure memo dated 14/15.3.2018. Vide letter dated 13.3.2018, the petitioner requested the respondents to release the goods as they had paid GST at the appropriate rate under the Act along with penalty. 8. Thereafter, the petitioner furnished various documents from time to time and vide letter dated 29.5.2018 provided the reasons as to why the goods were not required to be seized, inter alia, stating that the petitioner being a job worker was not responsible for payment of GST on the value of supply of goods and that it was liable to pay GST only on job work charges. 9. Vide letter dated 19.6.2018, the competent authority extended the period of seizure in terms of section 67 (7) of the CGST Act for a further period of six months. Since the respondents failed to provisionally release the seized goods causing immense hardship to the petitioner, it has filed the present petition seeking t

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r bond for removal of the goods seized. Referring to the show cause notice dated 8.1.2019, it was pointed out that in paragraph 75 (ii) thereof, the respondents have computed the total amount of tax payable on the seized goods at ₹ 46,75,791/-. It was submitted that, at best the penalty thereon would come to ₹ 23 lakhs and, therefore, the total amount would come to approximately ₹ 70 lakhs. It was submitted that since the goods are still lying with the respondent no interest would be payable thereon. It was submitted that the petitioner having already paid ₹ 14,16,868/- and having reversed credit of ₹ 7,90,793/-, the respondents may be directed to provisionally release the seized goods upon the petitioner furnishing a bank guarantee of ₹ 50 lakhs. 11. On the other hand, Mr. Nirzar Desai, learned Senior Standing Counsel for the respondent submitted that, in terms of the show cause notice, the total proposed demand comes to around ₹ 13 crores, an

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ty in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. 13. Thus the respondents are duly empowered to provisionally release the seized goods, if the requirements of section 67 (6) of the CGST Act read with rule 140 of the CGST Rules are satisfied. 14. It is an admitted position that in terms of the show cause notice, the total amount of tax payable on the seized goods, totally valued at ₹ 15,58,59,711/- is ₹ 46,75,791/-. Adding 50% towards penalty, the total amount would come to approximately ₹ 70 lakhs. The petitioner has already deposited ₹ 14,16,868/- by way of challan and has reversed credit of SGST to the tune of ₹ 7,90,793/-, which comes to approximately ₹ 22 lakhs. Under the circumstances, if the petitioner furnishes bank guarantee of ₹ 50 lakhs and a bond for the value of the goods in FORM GST INS-04, the interest of justice would be served. 14. In the light of the above discussion,

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2019 (2) TMI 560 – CESTAT NEW DELHI – TMI – Condonation of delay in filing appeal – appeal filed beyond the period of limitation prescribed under section 85 of the Finance Act, 1994 – Held that:- As the appeal was preferred before the Commissioner (Appeals) even beyond the extended period of one month after the expiry of the statutory period of two months, it was liable to be dismissed and was rightly dismissed by the Commissioner (Appeals).
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There is, therefore, no error in the order passed by Commissioner (Appeals) – The appeal is dismissed. – Appeal No. E/51779/2018 – FINAL ORDER No. 50211/2019 – Dated:- 29-1-2019 – Mr. Justice Dilip Gupta, Member (Judicial) And Mr. C L Mahar, Member (Technical) Present for the Appellant: Shri Arya Bhatt, Advocate Present for the Respondent: Shri P Juneja, AR ORDER Per: Mr. Justice Dilip Gupta: It is against the order dated 30 April, 2018 of the Commissioner (Appeals) dismissing the appeal for the reason that it had been filed beyond the perio

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Provided that the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of two months, allow it to be presented within a further period of one month. 3. In the instant case, the appellant received the order dated 28 December, 2017 on 8 January, 2018. The Commissioner (Appeals) noted that the appeal should have been filed within two months from the date of receipt of the order by 8 March, 2018 and that though the proviso to sub-section (3A) of section 85 provides that the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of two months, allow it to be presented within a further period of one month, but in the present case, the appeal was filed even beyond this extended period of one month. It is for this reason, the Commissioner (Appeals), relying u

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ant, has relied upon the aforesaid decision of the Supreme Court in Mst Katji to condone the delay. This decision will also not come to the aid of the appellant in view of the decision of the Supreme Court in Singh Enterprises vs. CCE, Jamshedpur reported in 2008 (221) E.L.T. 163 (S.C.). The Supreme Court examined the provisions of section 35 of the Central Excise Act, 1944 which is para materia to the provisions of section 85 of Act and observed that delay can be condoned in accordance with the language of the Statute which confers power on the Appellate Authority to entertain the appeal by condoning the delay only up to 30 days after expiry of 60 days which is normal period for preferring the appeal. It is for this reason that the Supreme Court observed that the Commissioner and High Court were justified in holding that there was no power to condone the delay after expiry of 30 days period. Paragraph numbers 8, 9 and 10 of the judgment are reproduced below: 8. The Commissioner of Cen

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to entertain the appeal. The proviso to sub-section (1) of Section 35 makes the position crystal clear that the appellate authority has no power to allow the appeal to be presented beyond the period of 30 days. The language used makes the position clear that the legislature intended the appellate authority to entertain the appeal by condoning delay only upto 30 days after the expiry of 60 days which is the normal period for preferring appeal. Therefore, there is complete exclusion of Section 5 of the Limitation Act. The Commissioner and the High Court were therefore justified in holding that there was no power to condone the delay after the expiry of 30 days period. 9. Learned counsel for the appellant has emphasized on certain decisions, more particularly, I.T.C. s case (supra) to contend that the High Court and this Court in appropriate cases condoned the delay on sufficient cause being shown. 10. Sufficient cause is an expression which is found in various statutes. It essentially me

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r otiose. In any event, the causes shown for condonation have no acceptable value. In that view of the matter, the appeal deserves to be dismissed which we direct. There will be no order as to costs. 5. Section 35 of the Central Excise Act 1944 which was considered by the Supreme Court in the aforesaid case is as reproduced below: 35. Appeals to Commissioner (Appeals). – (1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer, lower in rank than a Commissioner of Central Excise, may appeal to the Commissioner of Central Excise (Appeals) [hereafter in this Chapter referred to as the Commissioner (Appeals)] within sixty days from the date of the communication to him of such decision or order : Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days. (2

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2019 (2) TMI 683 – CESTAT MUMBAI – TMI – Adjustment of excess paid service tax against future liability – Rule 6(3) of the Service Tax Rules, 1994 – Held that:- There are no merits in the contention of the learned C.A. for the appellant on going through the relevant credit note No.007/2014-15 dated 23.9.2014, invoice No.009/2013-14 dated 29.3.2014 and the agreements between the appellant the service recipient – To provide an opportunity to the appellant, the matter is remanded to the adjudicating authority so as to enable them to place all the relevant documents in support of their claim that excess service tax was paid by them during the relevant period and the adjustment was admissible to them since not against written off bad debts.
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Appeal allowed by way of remand. – APPEAL Nos. ST/88297, 88306/2018 – A/85230-85231/2019 – Dated:- 29-1-2019 – Dr. D.M. Misra, Member (Judicial) Shri Nilesh Jhaveri, C.A., for appellant Shri S.B. Mane, Assistant Commissioner (AR), for respondent O

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n turn, rejected their appeals. 3. At the outset, the learned Chartered Accountant for the appellant submits that during the relevant period, i.e. from March 2012 to March 2014, there was a reduction in the value of taxable services by the recipient of service, i.e. NSICL, involving a total tax amount of ₹ 9,11,037/-, which was discharged after raising the invoices. It is his contention that after submitting the report along with the invoices, due to certain reason, the total invoice amount was revised and the recipient of service, i.e. NSICL, scored out the entire amount against provisions of service to few clients and while paying the total amount, reduced the value of such scored out amount as reflected in the invoice. In support, he has placed invoice No.0127/2013-14 dated 11.3.2014. It is his contention that being a Government undertaking, NSICL separately does not issue any direction to submit revised invoices. Even though they have issued credit notes against invoice No.01

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ow analysed the reduction in invoice value but in absence of evidences, did not accept the contention of the appellant. He has no objection in remanding the matter to the adjudicating authority. 5. Heard both sides and perused the records. 6. I find that the appellant has undisputedly provided services under the taxable category of credit rating agency service to NSICL. The dispute centres around the fact that even though they have paid excess service tax on the taxable value at the time of issuing invoices, which later was reduced by NSICL and they received the reduced value, therefore, the service tax excess paid whether admissible to be adjusted against their future liability in accordance with Rule 6(3) of the Service Tax Rules, 1994. The contention of the learned C.A. is that the relevant agreement, corresponding credit notes and the ledger account could not be placed before the adjudicating authority resulting into confirmation of the demands. I find merit in the contention of th

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GST – States – 02/2019-State Tax – Dated:- 29-1-2019 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 29th January, 2019 Notification No. 2/2019-State Tax No. (GHN-7)GST-2019/S.1(9)TH:- In exercise of the powers conferred by sub-section (2) of section 1 of the Gujarat Goods and Services Tax (Amendment) Act, 2018 (Guj.14 of 2018), the Government of Gujarat hereby appoints the 1st day of February, 2019, as the date on which the provisions of the Gujarat Goods and Services Tax

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GST – States – 03/2019-State Tax – Dated:- 29-1-2019 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 29th January, 2019 Notification No. 3/2019-State Tax No. (GHN-11)GSTR -2019/S.164(37)TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Gujarat Goods and Services Tax (Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, they shall come into force on the first day of February, 2019. 2. In the Gujarat Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in Chapter-II, in the heading, for the words Composition Rules , the words, Composition Levy shall be substituted. 3. In the said rules, in rule 7, in the Table, against serial number (3), in column (3), for the word goods , the words,

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d places of business of such person shall pay tax under the Act on supply of goods or services or both made to another registered place of business of such person and issue a tax invoice or a bill of supply, as the case may be, for such supply. Explanation.- For the purposes of clause (b), it is hereby clarified that where any place of business of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other registered places of business of the said person shall become ineligible to pay tax under the said section. (2) A registered person opting to obtain separate registration for a place of business shall submit a separate application in FORM GST REG-01 in respect of such place of business. (3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule . 6. In the said rules, after rule 21, the following rule shall

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d to furnish any return under section 39. (4) The suspension of registration under sub-rule (1) or sub-rule (2) shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation shall be effective from the date on which the suspension had come into effect. . 7. In the said rules, after rule 41, the following rule shall be inserted, namely:- Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory.-(1) A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilized input tax credit lying in his electronic credit ledger to any or all of the newly registered place of business, shall furnish within a period of thirty days from obtaining such separate registrations, the details in FORM GST ITC-02A electronically on the common

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(1), in clause (g), in the Explanation, after the word and figures entry 84 , the words, figures and letter and entry 92A shall be inserted. (b) in sub-rule (2), in the Explanation, clause (a) shall be omitted. 10. In the said rules, in rule 53,- (a) in sub-rule (1), after the words and figures section 31 , the words and figures and credit or debit notes referred to in section 34 shall be omitted; (b) in sub-rule (1) clause (c) shall be omitted; (c) in sub-rule (1) clause (i) shall be omitted; (d) after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) A credit or debit note referred to in section 34 shall contain the following particulars, namely:- (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) nature of the document; (c) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as – and / respectively, a

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ause (a), for the words Central Board of Excise the words Central Board of Indirect Taxes shall be substituted; (b) in sub-rule (3), in the second proviso, for the words eighteen months , the words thirty months shall be substituted; (c) for sub-rule (8), the following sub-rule shall be substituted, namely:- (8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to- (a) furnish the details of outward and inward supplies; (b) furnish monthly, quarterly, annual or final return; (c) make deposit for credit into the electronic cash ledger; (d) file a claim for refund; (e) file an application for amendment or cancellation of registration; (f) furnish information for generation of e-way bill; (g) furnish details of challan in FORM GST ITC-04; (h) file an application for amendment or cancellation of enrolment under rule 58; and (i) file an intimation to pay tax under the composition scheme or wit

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the said rules, in rule 89, in sub-rule (2), for clause (f), the following clauseshall be substituted, namely:- (f) a declaration to the effect that tax has not been collected from the Special Economic Zone unit or the Special Economic Zone developer, in a case where the refund is on account of supply of goods or services or both made to a Special Economic Zone unit or a Special Economic Zone developer; . 16. In the said rules, in rule 91,- (a) in sub-rule(2), the following proviso shall be inserted, namely:- Provided that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer. ; (b) in sub-rule (3), the following proviso shall be inserted, namely:- Provided that the payment advice in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said payment advice was issued. . 17. In the said rules, in rule 92, in sub-rule (4), the following provisos shall be inserted,

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pended with effect from (date). . 21. In the said rules, in FORM GST REG-20, at the end, the following Note shall be inserted, namely:- Note: – Your registration stands suspended with effect from (date). . 22. In the said rules, after FORM GST ITC-02, the following form shall be inserted, namely:- FORM GST ITC-02A [See rule 41A] Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25 1. GSTIN of transferor 2. Legal name of transferor 3. Trade name of transferor, if any 4. GSTIN of transferee 5. Legal name of transferee 6. Trade name of transferee, if any 7. Details of ITC to be transferred Tax Amount of matched ITC available Amount of matched ITC to be transferred 1 2 3 Central Tax State Tax UT Tax Integrated Tax Cess 8. Verification I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there fr

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d, namely:- Rate of tax Total Turnover Out of turnover reported in (2), turnover of services Composition tax amount Central Tax State/UT Tax 1 2 3 4 5 (b) in clause 7, for the Table, the following Table shall be substituted, namely:- Quarter Rate Original details Revised details Total Turnover Out of turnover reported in (3), turnover of services Central Tax State/UT Tax Total Turnover Out of turnover reported in (7), turnover of services Central Tax State/UT Tax 1 2 3 4 5 6 7 8 9 10 ; 25. In the said rules, in FORM GST RFD-01, for the declaration under rule 89(2)(f), the following declaration shall be substituted, namely:- DECLARATION [rule 89(2)(f)] I hereby declare that tax has not been collected from the Special Economic Zone unit /the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim. Signature Name – Designation / Status . 26. In the said rules, in FORM GST RFD-01A, for the declaration under rule 89(2)(f), the follow

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ils of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess but not exceeding ₹ 25 crore each in respect of CGST, GGST or cess, or not exceeding ₹ 50 crore in respect of IGST and ₹ 25 crore in respect of cess) Sr. No. Description Tax payable Paid through Cash/ Credit Ledger Debit entry no. Amount of tax paid Central tax State/UT tax Integrated tax CESS 1 2 3 4 5 6 7 8 9 1. Integrated Cash Ledger tax Credit Ledger 2. Central tax Cash Ledger Credit Ledger 3. State/UT tax Cash Ledger Credit Ledger 4. CESS Cash Ledger Credit Ledger (c) Interest, penalty, late fee and any other amount payable and paid Sr. No. Description Amount payable Debit entry no. Amount paid Integrated tax Central tax State/UT tax CESS Integrated tax Central tax State/UT tax CESS 1 2 3 4 5 6 7 8 9 10 11 ; 1. Interest 2. Penalty 3. Late fee 4. Others (specify) (b) after clause 17, the following shall be inserted, namely:- 18. Place of supply wise details of the integ

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2019 (2) TMI 769 – CESTAT MUMBAI – TMI – CENVAT credit – duty paying documents bogus invoices – bogus invoices or not – service tax paid by the sub-contractor – Held that:- The invoices which are mentioned in the SCN are not relevant to the proceeding. The invoices which are now produced by the learned AR for the Revenue, being the same also enclosed by the learned CA for the appellant, but different from the ones in the show cause notice, therefore, it is prudent to remand the matter to the adjudicating authority to ascertain the fact – appeal allowed by way of remand. – APPEAL No. ST/87289/2018 – A/85223/2019 – Dated:- 29-1-2019 – Dr. D.M. Misra, Member (Judicial) Shri Sumit Jhunjhunwala, C.A., for appellant Shri S.B. Mane, Assistant Com

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nst five invoices issued by M/s. Sakshi Trade Link Pvt. Ltd. was incorrect inasmuch as these invoices were bogus invoices since admitted by the director of M/s. Sakshi Trade Link Pvt. Ltd. Consequently, show cause notice was issued to the appellant proposing recovery of the cenvat credit amount wrongly availed, along with interest and penalty. On adjudication, the said demand was confirmed with interest and penalty. Aggrieved by the said order, they filed appeal before the learned Commissioner (Appeals) who, in turn, rejected their appeal. Hence the present appeal. 4. Learned Chartered Accountant for the appellant submits that the particulars of disputed invoices against which inadmissible credit alleged to have been mentioned at para 4 of

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long with appeal paper book. It is the contention of the learned AR for the Revenue that in any case, the appellant had availed inadmissible credit on the fake invoices issued by the sub-contractor M/s. Sakshi Trade Link Pvt. Ltd. being admitted by the director of the said company. However, he has no objection in remanding the matter to the adjudicating authority to verify the invoices now produced, since it was not raised before the adjudicating authority nor in their reply to the show cause notice. 6. I have carefully considered the submissions of both sides. I find that the short issue involved in the present appeal is whether the five disputed invoices on which the appellant had availed credit, are genuine or otherwise. Prima facie I fi

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2019 (2) TMI 770 – CESTAT MUMBAI – TMI – Construction services – construction of residential and commercial complex service – period 2004-05 to 2007-08 – benefit of N/N. 1/2006-ST dated 1.3.2006 – cenvat credit as well as abatement, which they have reversed on 14.12.2009 after being pointed out by the department during the course of the audit – Held that:- The learned Commissioner (Appeals) taking note of the fact that initially, the contravention was under bona fide mistake and on reversal of the cenvat credit amount, the audit para being closed and subsequent payment of service tax along with interest was not in contravention of the provisions, but to avoid litigation, set aside the penalty invoking Section 80 of the Finance Act, 1994. The only ground on which the Revenue is in appeal is that the respondent is a repeated offender. However, analysis of the facts and evidences on record discloses otherwise – appeal dismissed – decided against Revenue. – APPEAL No. ST/88169/2018, ST/CO

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nother audit was conducted late in the year 2010 for the subsequent period, whereunder even though they have not availed cenvat credit on inputs relating to the project, where the benefit of abatement under Notification No.1/2006-ST dated 1.3.2006 was availed, but on being objected by the audit team of the department, they paid the abatement amount of ₹ 1.80 lakhs along with interest of ₹ 53,121/-. Later, a show cause notice was issued on 8.1.2013 to the respondent proposing penalty and appropriation of the amount already paid. The adjudicating authority confirmed both the amounts and imposed penalty under Section 76 as well as Section 78 of the Finance Act, 1994. Aggrieved by the said order, the respondent filed appeal before the learned Commissioner (Appeals) who, in turn, allowed their appeal. Hence, the Revenue is in appeal. 3. Learned AR for the Revenue has submitted that the respondent has been a repeated offender inasmuch as for the period 2004-05 to 2007-08, they wr

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d by them in the year 2009. For the subsequent period, they had not availed cenvat credit while claiming abatement under Notification No.1/2006-ST dated 1.3.2006 for certain projects, but availed cenvat credit where abatement was not claimed for other projects. However, to avoid litigation, they paid the entire amount of service tax abatement claimed with interest in the year 2012 on being pointed out in the second audit. Thus, it is incorrect to allege that they have contravened the provisions repeatedly and accordingly, penalty is imposable under the provisions of the Finance Act, 1994. 5. Heard both sides and perused the records. 6. I have carefully considered the submissions advanced by both sides. In the reply to the show cause notice, the respondent has categorically submitted the circumstances under which initially, they have availed both cenvat credit as well as abatement, which they have reversed on 14.12.2009 after being pointed out by the department during the course of the

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GST – States – (02/2019) No. FD 47 CSL 2017 – Dated:- 29-1-2019 – FINANCE SECRETARIAT NOTIFICATION (02/2019) No. FD 47 CSL 2017, Bengaluru, dated: 29/01/2019 In exercise of the powers conferred by sub-section (2) of section 1 of the Karnataka Goods and Services Tax (Amendment) Act, 2018 (Karnataka Act 3 of 2018), the Government of Karnataka hereby appoints the 1st day of February, 2019, as the date on which the provisions of the Karnataka Goods and Services Tax (Amendment) Act, 2018 (Karnataka

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GST – States – 173-F.T. – . 3/2019-State Tax – Dated:- 29-1-2019 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 3/2019-State Tax No. 173-F.T. Howrah, the 29th day of January, 2019. In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely: – 1. (1) These rules may be called the West Bengal Goods and Services Tax (Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, they shall come into force on the first day of February, 2019. 2. In the West Bengal Goods and Services Tax Rules, 2017, – (1) in Chapter-II, in the heading, for the words "Composition Rules", the words, "Composition Levy" shall be substituted; (2) in rule 7,in the Table, against serial number (3), in column (3), for the word "goods", the words

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h person shall pay tax under the Act on supply of goods or services or both made to another registered place of business of such person and issue a tax invoice or a bill of supply, as the case may be, for such supply. Explanation.- For the purposes of clause (b), it is hereby clarified that where any place of business of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other registered places of business of the said person shall become ineligible to pay tax under the said section. (2) A registered person opting to obtain separate registration for a place of business shall submit a separate application in FORM GST REG-01 in respect of such place of business. (3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule."; (5) after rule 21, the following rule shall be inserted, namely: – "21A. Susp

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n 39. (4) The suspension of registration under sub-rule (1) or sub-rule (2) shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation shall be effective from the date on which the suspension had come into effect."; (6) after rule 41, the following rule shall be inserted, namely: – "41A. Transfer of credit on obtaining separate registration for multiple places of business within the State.-(1) A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilised input tax credit lying in his electronic credit ledger to any or all of the newly registered place of business, shall furnish within a period of thirty days from obtaining such separate registrations, the details in FORM GST ITC-02A electronically on the common portal, either directly or through a Facilitation Centre notifie

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gures "entry 84", the words, figures and letter "and entry 92A" shall be inserted; (b) in sub-rule (2), in the Explanation, clause (a) shall be omitted; (9) in rule 53,- (a) in sub-rule (1), – (i) after the words and figures "section 31", the words and figures "and credit or debit notes referred to in section 34" shall be omitted; (ii) clause (c) shall be omitted; (iii) clause (i) shall be omitted; (b) after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A) A credit or debit note referred to in section 34 shall contain the following particulars, namely:- (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) nature of the document; (c) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as "-" and "/"respectively, and any combination thereof,

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l Board of Excise" the words "Central Board of Indirect Taxes" shall be substituted; (b) in sub-rule (3), in the second proviso, for the words "eighteen months", the words "thirty months" shall be substituted; (c) for sub-rule (8), the following sub-rule shall be substituted, namely:- "(8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to- (a) furnish the details of outward and inward supplies; (b) furnish monthly, quarterly, annual or final return; (c) make deposit for credit into the electronic cash ledger; (d) file a claim for refund; (e) file an application for amendment or cancellation of registration; (f) furnish information for generation of e-way bill; (g) furnish details of challan in FORM GST ITC-04; (h) file an application for amendment or cancellation of enrolment under rule 58; and (i) file an intimation to pay tax under the composit

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on 49B," shall be inserted; (14) in rule 89, in sub-rule (2), for clause (f), the following clause shall be substituted, namely:- "(f) a declaration to the effect that tax has not been collected from the Special Economic Zone unit or the Special Economic Zone developer, in a case where the refund is on account of supply of goods or services or both made to a Special Economic Zone unit or a Special Economic Zone developer;"; (15) in rule 91,- (a) in sub-rule (2), the following proviso shall be inserted, namely:- "Provided that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer."; (b) in sub-rule (3), the following proviso shall be inserted, namely:- "Provided that the payment advice in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said payment advice was issued."; (16) in rule 92, in sub-rule (4), the following provis

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substituted; (19) in FORM GST REG-17, at the end, the following "Note" shall be inserted, namely:- "Note: – Your registration stands suspended with effect from (date)."; (20) in FORM GST REG-20, at the end, the following "Note" shall be inserted, namely:- "Note: – Suspension of registration stands revoked with effect from (date)."; (21) after FORM GST ITC-02, the following form shall be inserted, namely:- FORM GST ITC-02A [See rule 41A] Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25 1. GSTIN of transferor 2. Legal name of transferor 3. Trade name of transferor, if any 4. GSTIN of transferee 5. Legal name of transferee 6. Trade name of transferee, if any 7. Details of ITC to be transferred Tax Amount of matched ITC available Amount of matched ITC to be transferred 1 2 3 Central Tax State Tax UT Tax Integrated Tax Cess 8. Verification I __________________________________________ hereby solemnly affirm

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om the said scheme . (23) in FORM GSTR -4,- (a) in clause 6, for the Table, the following Table shall be substituted, namely:- Rate of tax Total Turnover Out of turnover reported in (2), turnover of services Composition tax amount Central Tax State/UT Tax 1 2 3 4 5 (b) in clause 7, for the Table, the following Table shall be substituted, namely:- Quarter Rate Original details Revised details Total Turnover Out of turnover reported in (3), turnover of services Central Tax State/UT Tax Total Turnover Out of turnover reported in (7), turnover of services Central Tax State/UT Tax 1 2 3 4 5 6 7 8 9 10 ; (24) in FORM GST RFD-01, for the declaration under rule 89(2)(f), the following declaration shall be substituted, namely:- DECLARATION [rule 89(2)(f)] I hereby declare that tax has not been collected from the Special Economic Zone unit /the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim. Signature Name – Designation / Status

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8377; 25 crore in respect of cess) Tax/Cess < total > (b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess but not exceeding ₹ 25 crore each in respect of CGST, GGST or cess, or not exceeding ₹ 50 crore in respect of IGST and ₹ 25 crore in respect of cess) Sr. No. Description Tax payable Paid through Cash/ Credit Ledger Debit entry no. Amount of tax paid Central tax State/UT tax Integrated tax CESS 1 2 3 4 5 6 7 8 9 1. Integrated Cash Ledger tax Credit Ledger 2. Central tax Cash Ledger Credit Ledger 3. State/UT tax Cash Ledger Credit Ledger 4. CESS Cash Ledger Credit Ledger (c) Interest, penalty, late fee and any other amount payable and paid Sr. No. Description Amount payable Debit entry no. Amount paid Integrated tax Central tax State/UT tax CESS Integrated tax Central tax State/UT tax CESS 1 2 3 4 5 6 7 8 9 10 11 ; 1. Interest 2. Penalty 3. Late fee 4. Others (specify) (b) after clause 17, the following shall

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GST – States – 174-F.T. – 5/2019-State Tax – Dated:- 29-1-2019 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 174-F.T. Howrah, the 29th day of January, 2019. No. 5/2019-State Tax In exercise of the powers conferred by sub-section (1) of section 10 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department notificatio

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GST – States – 175-F.T. – 1/2019-State Tax (Rate) – Dated:- 29-1-2019 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1/2019-State Tax (Rate) No. 175-F.T. Howrah, the 29th day of January, 2019. In exercise of the powers conferred by sub-section (1) of section 11 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is

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2019 (3) TMI 177 – CESTAT NEW DELHI – TMI – Suo moto adjustment of sanctioned refund against the demand – appeal against the order is still pending adjudication – Held that:- The demand which has got setoff vide the sanctioned refund claim has not yet attained finality. The only provision available with the Department to recover the sums due to the Government is Section 11 of Central Excise Act, 1944.
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Bare perusal of section 11 makes it clear that only such sum is liable to be recovered in such manner, which is payable by the assessee to the Government – In the present case, since the amount qua which the refund has been adjusted is not finally held as being payable, the demand confirmed been already sub-judiced before the competent authority, to my opinion, Department was not entitled to recover the same. The question of suo moto adjusting the sanctioned refund qua the said demand therefore does not arise.
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The Commissioner (Appeals) has committed an error while relying up

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Jaipur reported in 2017 (10) TMI 5 -CESTAT, New Delhi. 3. Per-contra, ld. D.R. has justified the impugned order laying emphasis on para 6 thereof. 4. After hearing both the parties and perusing the record, it is observed that following are apparently the admitted facts on record: (1) Appellant was entitled for the refund claim as has been sanctioned vide Order in Original No.214 dated 30.10.2013 and as far as the sanction of refund claim is concerned the same has been upheld by the appellate authority as well. (2) However, the sanctioned refund has suo moto been adjusted against the demand as has been confirmed vide Order-in-Original dated 31.07.2012. (3) That the appeal against said order dated 31.07.2012 is still pending adjudication. 5. These admitted facts make it clear that the demand which has got setoff vide the sanctioned refund claim has not yet attained finality. The only provision available with the Department to recover the sums due to the Government is Section 11 of Centra

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ng to such person; and if the amount payable is not so recovered, he may prepare a certificate signed by him specifying the amount due from the person liable to pay the same and send it to the Collector of the district in which such person resides or conducts his business and the said Collector, on receipt of such certificate, shall proceed to recover from the said person the amount specified therein as if it were an arrear of land revenue. 6. The bare perusal makes it clear that only such sum is liable to be recovered in such manner as mentioned above, which is payable by the assessee to the Government. In the present case, since the amount qua which the refund has been adjusted is not finally held as being payable, the demand confirmed been already sub-judiced before the competent authority, to my opinion, Department was not entitled to recover the same. The question of suo moto adjusting the sanctioned refund qua the said demand therefore does not arise. 7. Though in para 6 of the O

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2019 (3) TMI 675 – MADRAS HIGH COURT – TMI – Appointment of an arbitrator – lease agreement – enhancement of rent – Held that:- It is well settled that in the cases of matters “in rem”, the arbitration cannot be invoked – In the instant case, the petitioner is entitled to file a petition for enhancement of rent under Section 4 of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960. In case the respondents fail to vacate and commit willful default, the petitioner is entitled to evict the respondents under Section 10 of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960. It is also the apprehension of the petitioner that the respondents, being a Government Agency, they may rely on the Public Premises (Eviction of Unauthorised Occupants) Act, 1971 and also on the basis of arbitration clause will raise objections with regard to maintainability of the eviction petition filed under the above mentioned provisions of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960

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Agreement with the petitioner / landlord, on 01.03.2017. The rent paid by the respondents is very meagre. Fixation of fair rent falls within the domain of the respondents, which is based on the rate fixed by the Central Public Works Department. The petitioner is unable to get enhanced rentals as well as to claim damages also as the respondent is a Government department. Therefore, as per the arbitration clause in the Lease Agreement, the petitioner seeks appointment of an Arbitrator. 3. On notice, Mr.S.R.Sundar for Ms.R.Hemalatha, learned counsel appears on behalf of the respondents and would submit that the in view of the judgment of the Hon'ble Supreme Court in NATRAJ STUDIOS (P) LTD. VS. NAVRANG STUDIOS [1981 (1) SCC 523] the issue involved in this original petition cannot be referred to arbitration. The learned counsel for the respondents would further rely on a judgment of this Court in M/S.HEALTH CARE PHARMACY VS. DEPUTY REGISTRAR OF CO-OPERATIVE SOCIETIES [W.P.NO.14743 OF 20

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(Lease and Rent Control) Act, 1960. 6. In this regard, it is relevant to extract paragraphs 17, 18 and 24 of the judgment of the Hon'ble Supreme Court in NATRAJ STUDIOS (P) LTD. VS. NAVRANG STUDIOS [1981 (1) SCC 523] which reads as under: "17. The Bombay Rent Act is a welfare legislation aimed at the definite social objective of protection of tenants against harassment by landlords in various ways. It is a matter of public policy. The scheme of the Act shows that the conferment of exclusive jurisdiction on certain Courts is pursuant to the social objective at which the legislation aims. Public policy requires that contracts to the contrary which nullify the rights conferred on tenants by the Act cannot be permitted. Therefore, public policy requires that parties cannot also be permitted to contract out of the legislative mandate which requires certain kind of disputes to be settled by special courts constituted by the Act. It follows that arbitration agreements between parties

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of exclusive jurisdiction or before the Court or ordinary jurisdiction. A person claiming to be a landlord may sue his alleged tenant for possession of a building on grounds specified in the Rent Act. Such a suit will have to be brought in the Court of Small Causes, which has been made the Court of exclusive jurisdiction. In such a suit, the defendant may deny the tenancy but the denial by the defendant will not oust the jurisdiction of Court of Small Causes. If ultimately the Court finds that the defendant is not a tenant the suit will fail for that reason. If the suit is instituted in the ordinary Civil Court instead of the Court of Small Causes the plaint will have to be returned irrespective of the plea of the defendant. Conversely a person claiming to be the owner of a building and alleging the defendant to be a trespasser will have to institute the suit, on the plaint allegations, in the ordinary Civil Court only. In such a suit the defendant may raise the plea that he is a tena

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/s. Dalichand Jugraj Jain & Ors. (supra), the Court of Small Causes has and the Arbitrator has not the jurisdiction to decide the question whether the respondent-licensee-landlord is entitled to seek possession of the two studios and other premises together with machinery and equipment from the appellant-licensee-tenant. That this is the real dispute between the parties is abundantly clear from the petition filed by the respondents in the High Court of Bombay, under S. 8 of the Arbitration Act seeking a reference to Arbitration. The petition refers to the notices exchanged by the parties, the respondent calling upon the appellant to hand over possession of the studios to him and the appellant claiming to be a tenant or protected licensee in respect of the studios. The relationship between the parties being that of licensor-landlord and licensee-tenant and the dispute between them relating to the possession of the licenseddemised premises, there is no help from the conclusion that t

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GST – Started By: – Kaustubh Karandikar – Dated:- 28-1-2019 Last Replied Date:- 29-1-2019 – XYZ is supplying goods where Bill To party is PQR(U.K.) which is outside India but Ship To Party is ABC, Maharashtra which is in India. Can ABC take credit against the invoice issued by XYZ since PQR as a buyer cannot issue GST invoice in the name of ABC being outside India? – Reply By KASTURI SETHI – The Reply = Dear Sir, There is no such provision in GST law. Practically, goods are supplied, consumed a

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GST – M/s Uranium Corporation of India Ltd has 100% of equity held by the President of India, hence, M/s Uranium Corporation of India Ltd is a government entity. – Rate of GST is 5% since the activity

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GST – Profiteering – Failure to reduce Maximum Retail Prices (MRPs) – Petition against the decision of NATIONAL ANTI-PROFITEERING AUTHORITY – HUL directed to pre-deposit ₹ 90 Crores. – TMI Updates – Highlights

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GST – Started By: – VVFINDIA Taloja – Dated:- 28-1-2019 Last Replied Date:- 28-1-2019 – Dear Gentlemen,We have subscribed TMI online subscription. However Tax Invoice has been issued without our GSTIN. To make it worse, Tax invoice was sent to after 4 months delay that too after repeated reminders on this.TMI tax personnel says that this supply has been reported under B2CS categories. Hence, they are unable to rectify tax invoice. Further, they are unable to rectify at this moment when the current year itself is running. We have tried already to make to understand to correct, but they simply do not want to support their customers.I want to know what are the remedy available to us. – Reply By YAGAY andSUN – The Reply = You may ask them to i

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ess Govt.issues directions. – Reply By VVFINDIA Taloja – The Reply = Dear Kasturi Sir,Either i have failed in communicating the issue or it got ignored while your reading. I have personally been following with TMI person, but the reasons cited are quite lame, and shown very unprofessional approach in dealing such issue………..one such statement of their's is … extremely sorry. we are unable to help you at this time . In fact, the concerned person claimed to have sent a reminder. We asked for a copy of mail. The same is never shared. This is our experience.The correction we have asked pertains to this current year. you tell me sir what difficulty they can have. I am dealing in on daily basis and helping our business partners. Public

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 28-1-2019 – Advance rulings are important in any tax law as it provides a forum for clarification and possible interpretation of statutory provisions. Moreover, it conveys the legislative intention from the revenue s view point. Provisions of advance ruling are contained in section 95 to 106 of CGST Act, 2017 and State / UT GST enactment. Rules 103 to 107 of also provide for forms, manner, certification etc. The Authority for Advance Rulings (AAR) have been set up in all the states and we have now over 300 advance rulings on different issues already pronounced by various State Authorities. The appellate mechanism for filing appeals against AAR rulings is also in place and we have about twenty five such appellate orders confirming or modifying the AAR orders. One major issue presently being faced is about multiple authorities (equal to number of States), each pronouncing a ruling of its own even if the matter is covered

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e, located at Sri Hari Kota, Andhra Pradesh, were eligible for concessional rate of tax as per the Notification 45/2017-Central Tax (Rate), dated 14th November, 2017, and 47/2017-Integrated Tax (Rate), dated 14th November, 2017. The subject Notification gives concessional rate of duty to specific goods, when supplied to Public funded research institution other than a hospital or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a National Regional Engineering College, subject to specified conditions. The Authority for Advance Ruling ruled that SDSC (SHAR) is covered under the institution mentioned in the Notification, however the goods intended, to be supplied by the assessee does not fall under the said Notification, therefore, concessional rate shall not be applicable for assessee. [In Re: C.R. Enterprises. (2018) 6 TMI 464; ]. Advance ruling on taxability of cold storage of agricultural produce The assessee made application before the Aut

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dalu), fig (anjeer), date, tamarind (ambali foal), shelled groundnuts/groundnut seeds, and copra are not agriculture produce as defined under Notification No. 11/2017-Central Tax (Rate). 'Cereal' on which any processing is done as is not usually done by a cultivator or producer will fall outside the definition of agriculture produce. Processed spices including processed turmeric and processed ginger (soonth),are not agriculture produce as defined under Notification No. 11/2017-Central Tax (Rate). However, groundnuts with shell, turmeric and ginger on which no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics, but make it marketable for primary market would fall within the definition of agriculture produce. Whole pulse grains such as whole gram, rajma etc. and 'cereal ' on which no further processing is done or such processing is done as is usually done by a cultivator o

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private and commercial vehicles engaged in mining work in lieu of use of forest road, for maintenance of forest road. Abhivahan Shulk is charged and collected by assessee in respect of forest produce carried out by a person i.e. a person who desires to obtain forest produce is required to be registered with the forest department after paying applicable fee, the said Abhivahan Shulk is charged on the basis of quantum and quality of forest produce and the said forest produce must be accompanied with a transit pass issued by forest authorities in this regard. Thus, the Authority for Advance Ruling ruled that marg sudharan shulk is nothing but toll charges collected by the assessee from the users for using forest road and the said toll charges are being used for the maintenance of forest road. Therefore we conclude that no GST is leviable as on date on the said marg sudharan shulk charged and collected by the applicant. Further, Abhivahan Shulk cannot be termed as toll tax and rather is a

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t is supply of solar power generating system under Entry 234 of Schedule I of the Notification No. 1/2017-Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017-Central Tax (Rate), both dated 28 June, 2017 and Entry 234 of Schedule I of the Notification No. 1/2017-State Tax (Rate), dated 29 June, 2017? Scope of work in respect of Turnkey EPC Contract and Other EPC Contract includes civil works, procurement of goods and erection and commissioning. Accordingly, Turnkey EPC Contracts and Other EPC Contracts are not getting covered under supply of solar power generating system . Whether supply of solar power plant under Supply Contract is supply of solar power generating system under Entry 234 of Schedule I of the Notification No. 1/2017-Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017-Central Tax (Rate), both dated 28 June, 2017 and Entry 234 of Schedule I of the Notification No. 1/2017-State Tax (Rate), dated 29 June, 2017 where the ass

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the Notification No. 1/2017-Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017-Central Tax (Rate), both dated 28 June, 2017 and Entry 234 of Schedule I of the Notification No. 1/2017-State Tax (Rate), dated 29 June, 2017 where the assembly, erection, and commissioning of the solar power plant is undertaken by a third party contractor? In this scenario, the goods are supplied by one contractor, and the services were supplied by the other contractor. Therefore the rate of tax applicable for supply of goods as long as it satisfies the condition of being device and parts of the solar power generating system attracts 5% rate of tax as per Entry 234 of Schedule I of Notification No. 1/2017-Central Tax (Rate), dated 28th June, 2017. Whether supply of solar power plant under Balance of Plant Supply Contract is supply of solar power generating system under Entry 234 of Schedule I of the Notification No. 1/2017-Integrated Tax (Rate), Entry 234 of Schedule I of the Not

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GST – Classification of services – Works Contract or Composite Supply – rate of GST – Central GST authorities and State GST authorities have expressed two different views on classification of services

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GST – Condonation of delay – period of limitation in filing first appeal before fist appellate authority – Section 107 of the UPGST Rules, 2017 – appeal filed beyond 3 months plus 1 month cannot be condoned. – TMI Updates – Highlights

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2019 (1) TMI 1487 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – TMI – Classification of goods – Polypropylene Leno Bags – rate of tax – whether classified under Tariff sub-Heading No. 6305 33 00 of the GST Tariff or under Tariff sub-Heading No. 3923? – Held that:- TRU clarification under Circular No. 80/54/2018-GST issued under F. No. 354/ 432/2018-TRU dated 31/12/2018 in Para 7, sub-Para 7.4 clarifies that Polypropylene woven and non-woven bags and PP woven and non-woven bags laminated with BOPP would be classified as plastic bags under HS Code 3923 and would attract 18% GST – HSN 3923 covers articles of the conveyance or packing of goods, of plastics; etc. Sub- Heading 39232990 is applicable for sacks and bags of plastics which are neith

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ed in the Application has neither been decided by nor is pending before any authority under any provisions of the GST Act. The officer concerned raises no objection to the admission of the Application. The Application is, therefore, admitted. 2. The Application states that the Applicant manufactures Polypropylene Leno Bags which are mainly used for packing of dry vegetables and fruits in bulk and their sale price is far less than Rupees One Thousand per piece. The Applicant is of the opinion that PP Leno Bags made from woven polypropylene fabric using strips or the like of width not exceeding 5 mm and without any impregnation, coating, covering or lamination with plastics, are to be classified under Tariff sub-Heading No. 6305 33 00 of the

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under Circular No. 80/54/2018-GST issued under F. No. 354/ 432/2018-TRU dated 31/12/2018 in Para 7, sub-Para 7.4 clarifies that Polypropylene woven and non-woven bags and PP woven and non-woven bags laminated with BOPP would be classified as plastic bags under HS Code 3923 and would attract 18% GST. 5. HSN 3923 covers articles of the conveyance or packing of goods, of plastics; etc. Sub- Heading 39232990 is applicable for sacks and bags of plastics which are neither polymers of ethylene nor of poly-vinyl chloride and are subject to 18% GST. In view of the foregoing, we rule as under: RULING Poly Propylene Leno Bags are to be classified as plastic bags under HSN 3923 and would attract 18% GST. This Ruling is valid subject to the provisions u

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2019 (1) TMI 1488 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – TMI – Classification of goods – Springs of Iron and Steel for supply to the Railways – whether classified under HSN Code no. 8607 of Chapter 86 of First Schedule to the Customs Tariff Act, 1975 or under HSN Code no.7320 of Chapter 73 of the Tariff Act? – Held that:- Chapter Heading 8607 does not anywhere clearly classify Springs of Iron and Steel. It only refers to parts of railway (such as bogies, bissel-bogies, axels and wheels and parts thereof) in a general way; whereas, Chapter Heading 7320 clearly classifies springs of Iron and Steel for Railways. “Leaf-springs for Railways” are classified under Tariff Item No. 73201012 and “Coil-springs for Railways” are classified under Tariff Item No. 73209010 – since Springs of Iron and Steel, are specifically classifiable under Chapter Heading 7320, the general description under Chapter Heading 8607 is not applicable. Springs of iron and steel for railways are classifiable unde

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f the GST Act. The officer concerned raises no objection to the admission of the Application. The Application is, therefore, admitted. 2. The Applicant submits that all the items/parts supplied to the Railways are classified under HSN Code no. 8607 of Chapter 86 of First Schedule to the Customs Tariff Act, 1975, (hereinafter referred to as the Tariff Act ), to which the GST Act is aligned for the purpose of classification [as per Explanations (iii) and (iv) to Notification No. 01/2017- CT (Rate) dated 28/06/2017]. Springs of Iron and Steel for Railways, however, are classified separately under HSN Code no.7320 of Chapter 73 of the Tariff Act. The Applicant, therefore, has sought a clarification regarding appropriate classification of Springs of Iron and Steel supplied for use in Railways. 3. The two Chapters under which classification of Springs of Iron and Steel for supply to Railways are being considered, fall under two different Sections of the Tariff Act. Section XV, which covers B

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as bogies, bissel-bogies, axels and wheels and parts thereof) in a general way; whereas, Chapter Heading 7320 clearly classifies springs of Iron and Steel for Railways. Leaf-springs for Railways are classified under Tariff Item No. 73201012 and Coil-springs for Railways are classified under Tariff Item No. 73209010. In terms of Rule 3(a) of the Rules for Interpretation of Customs Tariff, as applicable to the GST Tariff, the heading which provides the most specific description shall be preferred to headings providing a more general description . In the light of the above discussion, since Springs of Iron and Steel, are specifically classifiable under Chapter Heading 7320, the general description under Chapter Heading 8607 is not applicable. Springs of iron and steel for railways are classifiable under HSN Code no. 7320 and taxable @ 18% under Serial No. 234 of Schedule III of Notification No. 1/2017- CT (Rate) dated 28.06.2017 (also refer to Circular No. 30/4/2018 dated 25/01/2018, iss

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2019 (1) TMI 1489 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – TMI – Classification of services – Packing of tea bags – rate of GST – composite supply – principal supply – whether the Applicant’s services to HUL are classifiable as packaging service or manufacturing service or both? – Held that:- Consuming tea contained in a tea bag does not require the tea leaves to be taken out of the bag. The tea bag itself is dipped in water, as the bag is porous and is filled with tea leaves. Tea bags, therefore, are distinct from tea leaves, offering a user friendly way of making the beverage. Tea bag pouch is, therefore, not a packaging material, but an input required for manufacturing tea bag as a commercial item separate from blended tea leaves. It is a new product having a distinct name, character and use, and classified as such under Tariff item 0902 40 40 – It is evident, therefore, that the Applicant’s service to HUL for manufacturing tea bags is service for manufacturing a product class

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ical inputs owned by the latter is the principal supply. It is classifiable under SAC 9988 and taxable at 5% rate under Sl No. 26(f) of Notification No. 11/2017–CT (Rate) dated 28/06/2017, as amended from time to time.
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Applicability of this Ruling with respect to other recipients is subject to the specific nature of the contracts with them. – Case Number 41 of 2018 and Order No. 36/WBAAR/2018-19 Dated:- 28-1-2019 – SYDNEY D SILVA AND PARTHASARATHI DEY, MEMBER Applicant s representative heard: Sudeshna Chatterjee, Authorized representative 1. The Applicant, stated to be a contract packer of tea bags, seeks a ruling on the classification of the services provided in way of packing of tea bags and the rate of GST thereon. Advance Ruling is admissible under Section 97(2)(a) of the CGST/WBGST Act, 2017 (hereinafter collectively called the GST Act). The Applicant states that the questions raised in the Application have neither been decided by nor are pending before any authority under

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by others (SAC 9988) for food and food products falling under chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (hereinafter the Tariff Act). It is, therefore, to be decided whether the Applicant s services to HUL are classifiable as packaging service or manufacturing service or both. In course of Hearing the Applicant has submitted a copy of his agreement with HUL (hereinafter referred to as the Agreement ) w.e.f 01/01/2014, which has since been extended, and also a flow chart of the activities undertaken while providing the service to HUL. As the ruling is sought with reference to the specific intervention as above by HUL, the discussion will be kept limited to the specific features of the Agreement. Furthermore, the Applicant informs in course of Hearing that none of the other recipients have raised similar issues and the similar services provided to these other recipients continue to be classified as packaging service and taxed accordingly. The question raised

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surance cover against fire, spontaneous combustion, explosion and other risks, presuming the Applicant ensures reasonable precaution to safeguard HUL s materials, work in progress and finished goods while in his custody (clause 13.2 of the Agreement)). HUL will also bear the cost of waste disposal (clause 12 of the Agreement). It is, therefore, evident that the processes undertaken are on physical inputs owned by HUL. The flow chart of the processes undertaken at his manufacturing unit shows that the blended tea received from HUL, after quality control procedure, is passed through hoppers, magnetic grill and mesh, and ends with filling tea leaves into the tea bag pouches and stitching. The tea bags are then subjected to quality control before being packed in cartons, wrapped and put into boxes, stored and delivered to HUL after sample testing. 4. Section 2(72) of the GST Act defines manufacture as the processing of raw materials or inputs in any manner that results in the emergence of

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nder Tariff item 0902 40 40. It is evident, therefore, that the Applicant s service to HUL for manufacturing tea bags is service for manufacturing a product classified under Tariff item 0902 40 40, where physical inputs are owned by the recipient. The supply is, therefore, to be classified under SAC 9988 and taxed under Sl No. 26(f) of the Rate Notification. The Applicant also provides service of packaging the manufactured tea bags in cartons, wraps them up and put them in specially designed boxes. HUL owns and provides all such packaging materials also. These two services (service for manufacturing tea bags and the service for packaging of the manufactured tea bags) are supplied in terms of a single contract (refer to the Agreement) and at a single price (as may be ascertained from the invoices). The flow chart shows that the services are supplied as processes in a continuous assembly line, where packaging of tea bags in cartons and wrapping is ancillary to manufacturing tea bags. The

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2019 (1) TMI 1490 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – TMI – Exemption from GST – deployment of personnel like a plumber, sweeper, security guard, electrician, carpenter etc. (Sweeping service) to the West Bengal Housing Board – bundled services – Benefit of N/N. 12/2017-CT (Rate) dated 28.06.2017 and WB Govt Gazette Notification-1136-FT dated 28.06.2017 – Held that:- From the Tender Notice of the Housing Directorate issued under their office memo no. 342/2E – 28 dated 13/03/2018 it appears that the Housing Directorate invites quotation for deployment of personnel at the RHEs under the Directorate for several services, including ‘Sweeping Service’. The job description of a sweeper mentioned therein includes sweeping of the compound and common staircase and corridors of all floors of the buildings in the Housing Estate, cutting of jungles and bushes, cleaning and disposal of garbage, cleaning of the roof, surface drain cleaning, pit cleaning of sewerage system etc. – It is, th

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ctorate of the Government of West Bengal, cannot be classified as an activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution.
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The exemption under Sl No. 3 or 3A, as the case may be, of Notification No 12/2017-CT (Rate) dated 28.06.2017 and WB Govt Gazette Notification-1136-FT dated 28.06.2017 is not, therefore, applicable to such supplies. – Case No. 40 of 2018 and Order number 37/WBAAR/2018-19 Dated:- 28-1-2019 – SYDNEY D SILVA AND PARTHASARATHI DEY, MEMBER Applicant s representative: Ms Vinita Chandak, CA 1. The Applicant, stated to be a service provider by the deployment of personnel like a plumber, sweeper, security guard, electrician, carpenter etc. to the West Bengal Housing Board, seeks a ruling as to whether sweeping service to the said Board is exempt from payment of GST in terms of Notification No 12/2017-CT (Rate) dated 28.06.

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ping etc. According to the work order issued on 16/07/2018, the Applicant was required to charge GST on the entire bill, including sweeping service. The Directorate, however, has since raised an objection on GST being charged on sweeping service, which, in their opinion, is part of sanitation service listed under the Eleventh Schedule of the Constitution and, therefore, eligible for exemption under Sl. No. 3 of the Exemption Notification. The discussion in this ruling will, therefore, be restricted to the sweeping services that the Applicant provides to the Housing Directorate. 3. The concerned officer from the revenue submits that the above exemption is applicable to the government or local authority. The Board is neither Government nor Local Authority, but a statutory body created by the West Bengal Housing Board Act, 1972. The above exemption is, therefore, not applicable for supplies to the Board. Furthermore, sweeping is a composite supply and exemption under Sl No. 3 of the Exemp

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ation. They cover the supply of certain services to the government, local authority, governmental authority, or government entity. The service should be an activity in relation to any function entrusted to a Panchayat under Art 243G of the Constitution or to a Municipality under Art 243W of the Constitution. In its Circular No. 51/25/2018-GST dated 31/07/2018 the Central Government clarifies that the service tax exemption at serial No. 25(a) of Notification No. 25/2012 dated 20/06/2012 (hereinafter the ST Notification) has been substantially, although not in the same form, continued under GST vide Sl No. 3 and 3A of the Exemption Notification. Sl No. 25(a) of the ST notification under the service tax exempts services provided to the Government, a local authority or a governmental authority by way of water supply, public health, sanitation, conservancy, solid waste management or slum improvement and upgradation. The Circular further explains in relation to the specific issue of ambulanc

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s providing. While examining whether ambulance service supplied to the Government is eligible for the exemption, the Circular does not go on to explore whether the recipient of the service is engaged in an activity listed under the Eleventh or the Twelfth Schedules and whether the ambulance service is being supplied in relation to any such activity. It simply focuses on the nature of the service itself (ie. The ambulance service) and examines whether its classification relates to an activity listed under the schedules referred to above. 5. It now needs to be examined whether the Applicant s supply of Sweeping Service comes under the ambit of the exemption under Sl. No. 3A of the Exemption Notification in terms of an activity in relation to any function entrusted to a Panchayat under Art 243G of the Constitution or to a Municipality under Art 243W of the Constitution. Article 243G of the Constitution discusses the powers, authority and responsibilities of Panchayats, stating that Subjec

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ved 8 Minor forest produce 9 Safe water for drinking 10 Khadi, village and cottage industries 11 Rural housing 12 Fuel and fodder 13 Rural electrification, including distribution of electricity 14 Road, culverts, bridges, ferries, waterways and other means of communication 15 Education including primary and secondary schools 16 Non-conventional sources of energy 17 Technical training and vocational education 18 Adult and non-formal education 19 Public distribution system 20 Maintenance of community assets 21 Welfare of the weaker sections of the in particular of the schedule caste and schedule tribes 22 Social welfare, including welfare of the handicapped and mentally retarded 23 Family welfare 24 Women and child development 25 Markets and Fairs 26 Health and sanitation including hospitals, primary health centres and dispensaries 27 Cultural activities 28 Libraries 29 Poverty Alleviation Programmes Article 243W of the Constitution discusses the powers, authority and responsibilities of

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ecological aspects 11 Construction of roads and bridges 12 Provision of urban amenities and facilities such as parks, gardens and playgrounds 13 Promotion of cultural, educational and aesthetic aspects 14 Burials and burials grounds, cremation and cremation grounds and electric crematoriums 15 Cattle ponds, prevention of cruelty to animals 16 Regulation of slaughter houses and tanneries 17 Public amenities including street lighting, parking spaces, bus stops and public conveniences 18 Vital statistics including registration of births and deaths 6. From the Tender Notice of the Housing Directorate issued under their office memo no. 342/2E – 28 dated 13/03/2018 it appears that the Housing Directorate invites quotation for deployment of personnel at the RHEs under the Directorate for several services, including Sweeping Service . The job description of a sweeper mentioned therein includes sweeping of the compound and common staircase and corridors of all floors of the buildings in the Ho

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2019 (1) TMI 1491 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – TMI – Exemption from GST – classification of services – Security Services and Scavenging Services to various hospitals under the State Government as well as the Central Government – N/N. 12/2017-CT(Rate) dated 28.06.2017 and WB Govt Gazette Notification-1136-FT dated 28.06.2017, as amended – Bundling of services – Held that:- The services provided under the head “Scavenging Services”, according to the Applicant’s submission, includes manual cleaning, duties of attendant or operator of trolleys – Article 243G under Serial No 26 covers “Health and sanitation, including hospitals, primary health centres and dispensaries” – Article 243W under Serial No 7 covers “Public health sanitation, conservancy and solid waste management”.
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No other entries in the Eleventh or the Twelfth Schedules of the Constitution appear relevant while examining applicability of the Applicant’s services bundled as ‘Scavenging Services’. ‘Health C

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under Notification No 12/2017-CT(Rate) dated 28.06.2017 and WB Govt Gazette Notification-1136FT dated 28.06.2017, as amended, for the supply of Security Services and the bundle of service that he describes as ‘Scavenging Services’. – Case No. 34 of 2018 Order No. 38/WBAAR/2018-19 Dated:- 28-1-2019 – SYDNEY D SILVA AND PARTHASARATHI DEY, MEMBER Applicant s representative: Major Nirmal Kumar Dhaoa (Retd), President 1. The Applicant, stated to be a registered society providing Security Services and Scavenging Services to various hospitals under the State Government as well as the Central Government, seeks a ruling as to whether exemption from payment of GST is available to them in terms of Notification No 12/2017-CT(Rate) dated 28.06.2017 and WB Govt Gazette Notification-1136-FT dated 28.06.2017, as amended (hereinafter collectively referred to as the Exemption Notification ). Advance Ruling is admissible on the question under Section 97(2)(b) of the CGST/WBGST Acts, 2017 (hereinafter r

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addition to Security Personnel. The nature of activities performed by the Scavenging Personnel comprise of:- a) Manual cleaning where required; b) Duties of attendants viz. bringing of Medicine/Oxygen Cylinders from a particular store to different wards; c) Operating trolleys for the carriage of patients from the Emergency Ward to different wards, or from the Wards to the different laboratories for different tests, like blood tests, x-rays, scans, etc. They have also declared that for the functions of the above categories, no materials/equipments are supplied by them. 3. A careful read of conditions laid down under the Exemption Notification makes it clear that exemption from GST is granted under Serial No 3 to the Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any functio

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has been substantially, although not in the same form, continued under GST vide Sl No. 3 and 3A of the Exemption Notification. Sl No. 25(a) of the ST notification under the service tax exempts services provided to the Government, a local authority or a governmental authority by way of water supply, public health, sanitation, conservancy, solid waste management or slum improvement and upgradation. The Circular further explains in relation to the specific issue of ambulance service to the Government by a private service provider (PSP) that such service is a function of public health entrusted to Municipalities under Art 243W of the Constitution, and, therefore, eligible for exemption under Sl No. 3/3A of the Exemption Notification. The above Circular leaves no doubt that the phrase in relation to any function , as applied in Sl Nos. 3 and 3A above, makes no substantial difference between Sl No. 25(a) of the ST Notification and Sl No. 3/3A of the Exemption Notification. Under the previous

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on relates to an activity listed under the schedules referred to above. The Applicant s eligibility under Sl No. 3 or 3A of the Exemption Notification should, therefore, be examined from three aspects: (1) whether the service being supplied is pure service or composite supply, (2) whether the recipient is government, local authority, governmental authority or government entity, and (3) whether the services provided are classifiable as a function entrusted to a Panchayat or a Municipality under the Constitution. 6. Pure service is not defined in the GST Act. However, it appears from the context that services involving no supply of goods are considered as pure service. The Applicant claims he is not supplying any goods while provisioning the services. The Applicant s services are, therefore, classifiable as pure service. The supplies are made, according to the Application, to hospitals owned or managed by the government. It is, therefore, obvious that the recipient is government or gover

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ent, implementation of land reforms, land consolidation and soil conservation 3 Animal Husbandry, Dairying and poultry 4 Fisheries Industry 5 Minor irrigation, water management and watershed development 6 Social forestry and farm forestry 7 Small scale industries in which food processing industry is involved 8 Minor forest produce 9 Safe water for drinking 10 Khadi, village and cottage industries 11 Rural housing 12 Fuel and fodder 13 Rural electrification, including distribution of electricity 14 Road, culverts, bridges, ferries, waterways and other means of communication 15 Education including primary and secondary schools 16 Non-conventional sources of energy 17 Technical training and vocational education 18 Adult and non-formal education 19 Public distribution system 20 Maintenance of community assets 21 Welfare of the weaker sections of the in particular of the schedule caste and schedule tribes 22 Social welfare, including welfare of the handicapped and mentally retarded 23 Famil

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e town planning 3 Planning for economic and social development 4 Urban poverty alleviation 5 Water supply for domestic, industrial and commercial purposes 6 Fire services 7 Public health sanitation, conservancy and solid waste management 8 Slum improvement and up-gradation 9 Safeguarding the interests of the weaker sections of society, including the physically handicapped and mentally unsound 10 Urban forestry, protection of environment and promotion of ecological aspects 11 Construction of roads and bridges 12 Provision of urban amenities and facilities such as parks, gardens and playgrounds 13 Promotion of cultural, educational and aesthetic aspects 14 Burials and burials grounds, cremation and cremation grounds and electric crematoriums 15 Cattle ponds, prevention of cruelty to animals 16 Regulation of slaughter houses and tanneries 17 Public amenities including street lighting, parking spaces, bus stops and public conveniences 18 Vital statistics including registration of births an

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ning applicability of the Applicant s services bundled as Scavenging Services . Health Care Service is defined under clause 2(zg) of the Exemption Notification. It means inter alia any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognized system of medicine in India and includes services by way of transportation of patient to and from a clinical establishment. It is classified under SAC 99931. It does not include any of the services the Applicant bundled under the description Scavenging Services . Again, Sanitation and similar services are classified under SAC 99945. It includes sweeping and cleaning, but only with reference cleaning of a road or street. Cleaning of hospital premises is not, therefore, classified under Sanitation or similar service . The services the Applicant bundled under the description Scavenging Services are, therefore, not exempt under Sl No. 3 of the Exemption Notification. In view of the fore

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