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2019 (2) TMI 327 – KERALA HIGH COURT – TMI – Vires of Articles 246A of the Constitution of India – Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 – clauses (a), (b), (c), (d) and (e) of Sub Section 2 of Section 174 of the Kerala State Goods and Services Act 2017 – Held that:- The issues stand squarely covered against the petitioner by judgment in the matter of SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. [2019 (2) TMI 300 – KERALA HIGH COURT] and connected cases and connected cases – petition dismissed. – WP(C). No. 589 of 2019 Dated:- 23-1-2019 – MR DAMA SESHADRI NAIDU. J. For The Petitioner : ADVS. SRI. A. KUMAR SRI. JOB ABRAHAM SMT. G. MINI(1748) SRI. AJAY V. ANAND SRI. P. J. ANILKUMAR AND SRI. P. S. SREEPRASAD For

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1125 (Act VII of 1125) providing for saving of the Kerala Value Added Tax Act 2003 and with regard to the effect of the repeal of the statutes specified in Section 174(1)(i) is illegal, ultra vires Article 246A of the Constitution of India and Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 and also beyond the scope and scheme of the Kerala State Goods and Services Act 2017 (Act 20 of 2017) and is therefore to be rendered void and unenforceable. (iii) Declare that the authorities under the Taxes Department of the State of Kerala have no jurisdiction or powers to levy, assess and collect tax under the Kerala Value Added Tax Act, 2003 (Act 30 of 2004) enacted under Entry 54 of the State list of the 7th Schedule to t

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V. VIJIN Versus STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM AND CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI – 2019 (2) TMI 328 – KERALA HIGH COURT – TMI – Vires of Articles 246A of the Constitution of India – Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 – clauses (a), (b), (c), (d) and (e) of Sub Section 2 of Section 174 of the Kerala State Goods and Services Act 2017 – Held that:- The issues stand squarely covered against the petitioner by judgment in the matter of SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. [2019 (2) TMI 300 – K

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s of Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 and hence they are ultravires to the Constitution of India; (iii) to declare that the powers under erstwhile Entry 54 do not exist after 15.9.2017 and therefore the provisions of Kerala Value Added Tax Act cannot be enforced after 15.9.2017 so long as the old Entry 54 has not been saved; (iv) To declare that when provisions of Constitution are inconsistent with the provisions of a statute the constitutional provisions only will prevail and hence Section 174 of the Kerala Goods and Service Tax Act 2017 to the extent to which they are in conflict with Constitution are bad in law; (v) to declare that as Section 19 of the Constitution (One Hundred and First Amendmen

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2019 (2) TMI 380 – CESTAT MUMBAI – TMI – CENVAT Credit – Education Cess & Secondary and Higher Secondary Education Cess – purchase of inputs for manufacture from 100% EOU for manufacturing – Extended period of limitation – Held that:- There is no doubt that Education Cess & Secondary and Higher Secondary Education Cess paid against additional duty leviable under section 3 of Customs Tariff Act are covered under cenvat credit permitted to be taken under Rule 3(1) of Cenvat Credit Rules 2004. Further, in respect of additional duty leviable under sub-section (5) of Section 3 of the Customs Tariff Act, nothing has been mentioned in Rule 3(1) of Cenvat Credit Rules 2004 that Education Cess & Secondary and Higher Secondary Education Cess paid on those duty is also included for availment of credits by the manufacturer.
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Thus, only education cess paid under sub-section (5) is outside the purview of Cenvat Credit Rules and Secondary & Higher Education cess and are not attached to addition

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his appeal. 2. The brief facts of the case is that appellant manufactures bright bar of stainless steel, and mild steel and mild steel wire. It has registered under the Central Excise Act. It availed cenvat credit on inputs for such manufacturing. During investigation made in January 2013, after intelligence gathered by the excise department, appellant was informed that as per provision of Rule 3(1) of Cenvat Credit Rules 2004 credit on Education Cess & Secondary and Higher Secondary Education Cess were not admissible and the appellant should reverse the same. Appellant did the reversal promptly and debited cenvat credit account for ₹ 15,31,045/- on 23.01.2013 but it was put to show-cause for such availment of allegedly inadmissible credit. The matter was adjudicated upon that resulted in the confirmation of demand under Rule 14 of the Cenvat Credit Rules to the tune of ₹ 15,31,045/- along with applicable interest at the appropriate rate and penalty of equivalent amount

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March 2011 and reversed the same immediately after it was brought to its knowledge by the excise official and such credit was only taken in its account but never utilised. In citing Larger Bench decision of this Tribunal in the case of JK Tyres & Inds. reported in 2016 (340) ELT 193 (Tri-LB) he also pointed out that the issue had attained finality that merely by availing credit which was reversed before utilisation against remittance of duty, interest liability would not arise. He further argued with reference to several judicial pronouncement reported in 2012 (281) ELT 192 (Kar.), 2012 (28) STR 214 (Kar.), 2014 (310) ELT 509 (Mad.) and in the case of Commissioner of Central Excise, Madurai vs. Strategic Engineering 2014 (310) ELT 509 (Mad) that the position of law has become quite clear that mere taking of cenvat credit itself would not compel the assessee to pay interest as well as penalty and consequently the respondent s stand for recovery of interest and imposition of penalty

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e inadmissibility credit for which interference in the order of the Commissioner (Appeals) is uncalled for. 5. Heard from both sides at length, perused the case records, relied upon decisions, relevant provision of law and also written submissions of the appellant. Going by the show- cause notice and the adjudication order, it is very much clear that customs duty, as per customs tariff act were paid by the appellant in accordance to Section 3 of Central Excise Act 1994 as input material were brought by the appellant from 100% EOU to its manufacturing unit located in India and Education Cess & Secondary and Higher Secondary Education Cess were duly paid by it. However, as rule 3(1) of the Cenvat Credit Rules 2004 has not attached availment of such cenvat credit against additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act and Section 3 of the Customs Tariff Act does not specifically say about availment of cenvat credit against the cess paid on Educati

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edit Rules 2004 that Education Cess & Secondary and Higher Secondary Education Cess paid on those duty is also included for availment of credits by the manufacturer. 6. Going by Section 126 and 129 of the Finance Act it is very much clear that Secondary and Higher Secondary Education Cess levied under section 126 is not to be levied on the additional duty referred in sub-section (5) of Section 3 of the Customs Tariff Act. Therefore the sample copy of invoice, which is imprinted on the show-cause notice, though reveals payment of additional duty of excise under sub-Rule (5) of Rule 3 was paid by the appellant under erroneous interpretation of law and the same though taken as a credit should have been refunded back again under proper application. More importantly the other customs duty paid as additional duty of excise (CVD) under section 3 of the Customs Tariff Act is included in the provision containing availment of cenvat credit in Rule (1) (vii) of Cenvat Credit Rules 2004 to be

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HI-LITE BUILDERS PRIVATE LIMITED Versus THE DEPUTY COMMISSIONER (APPEALS) STATE GST DEPARTMENT, KOZHIKKODE, THE STATE TAX OFFICER (WORKS CONTRACT) STATE GST DEPARTMENT, KOZHIKODE, THE SALES TAX OFFICER (RECOVERY) OFFICE OF THE DEPUTY COMMISSIONER, STATE GSTDEPARTMENT, KOZHIKODE AND STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, THIRUVANANTHAPURAM – 2019 (2) TMI 395 – KERALA HIGH COURT – TMI – Quantum of pre-deposit – petitioner has filed this Review Petition contending that the condition in Ext.P9 order of the appellate authority is more onerous than what has been statutorily mandated under the proviso to Section 55(4) of the KVAT Act – Held that:- The petitioner is liable to pay 20% of the disputed tax – the petitioner mus

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that the petitioner be guided by the ratio of the judgment dated 06.09.2018 in W.P.(C)No. 29440/2018. 3. Now the petitioner has filed this Review Petition contending that the condition in Ext.P9 order of the appellate authority is more onerous than what has been statutorily mandated under the proviso to Section 55(4) of the KVAT Act. According to him, 20% must be of the disputed tax, rather than the existing demand , which includes interest as well. According to him, it will suffice if the authorities strictly adhere to the proviso to Section 55(4) of the Act. 4. To avoid ambiguity about the quantum to be paid by the petitioner as the pre-deposit before the appellate authority, the learned Government Pleader, on instructions, informed the C

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TRENTIN JOHN Versus STATE TAX OFFICER STATE GST DEPARTMENT, PONKUNNAM, KOTTAYAM, STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM AND UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI – 2019 (2) TMI 460 – KERALA HIGH COURT – TMI – Vires of Section 174 of the KSGST Act – power of State to graft the section – demand barred by time limitation u/s 25(1) of the KVAT Act – Held that:- The issue is squarely covered by the decision in the case of M/S. SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. VERSUS THE STATE TAX OFFICER (IB) -1, AND OTHERS [2019 (2) TMI 300 – KERALA HIGH COURT], where it was held that the State do not lack the vires to graft Section 174 into KSGST Act, 2017 –

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State Legislature under Entry 54 List II of the Seventy Schedule to the Constitution , as it stood prior to the insertion of the revised entry by the Constitution (One Hundred and First Amendments) Act, 2016, do not exist from 8-09-17 so long as the erstwhile entry 54 had not been saved to validate actions taken under the repealed Act and (v) issue any other relief that this Hon'ble High Court may deem fit to grant in the facts and circumstances of the case. 2. Both counsel agree that the issues stand squarely covered against the petitioner by judgment dated 11th January 2019 in W.P.(C) No.11335 of 2018 and connected cases. I, therefore, dismiss the writ petition applying the ratio of the judgment referred to above. – Case laws – Deci

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2019 (2) TMI 680 – CESTAT CHENNAI – TMI – Valuation – renting of immovable property – case of appellant is that the authorities have not taken into consideration the property tax paid by the appellant while arriving at the total taxable value – Held that:- Indeed, if taxes are paid by the appellant, the same has to be considered while arriving at the total taxable value – They have raised contention about the advance deposit received from tenants. The appellant has submitted that they are willing to produce necessary documents – it is proper to remand the matter to the adjudicating authority for requantifying the tax liability after giving the appellant the benefit of the property tax paid by them as well as the rent received in advance from tenants if any – matter on remand.
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Penalty – Held that:- Undisputedly, during the relevant period, the issue whether Renting of Immovable Property Service is subject to levy of service tax was highly contentious. There were litigations pendi

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e was issued proposing to demand service tax along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand of ₹ 1,97,75,319/- along with interest and also imposed penalty of ₹ 19,77,532/- under section 76(1) of Finance Act, 1994. Aggrieved, the appellant is now before the Tribunal. 3. On behalf of the appellant, ld. counsel Ms. Radhika Chandrasekar appeared and argued the matter. She submitted that the appellant is engaged in the business of publishing magazines and has commercial premises at different locations in India where their offices are situated and parts of which are leased out for commercial purposes. They have registered under the Service Tax Department and was paying service tax under the head Renting of Immovable Property Service . Initially, the appellant was under bonafide belief that the said services is not subject to levy of service tax and had filed W.P. No. 24586 to 24587 of 2010 challenging th

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d in advance from tenants had been included in the total taxable value. If such amount is deducted, the tax liability would be reduced. She therefore prayed that the matter may be remanded to the adjudicating authority for taking into consideration the payment of property tax as well as the rent received in advance from tenants from the total taxable value. 4. The ld. counsel pleaded for waiver of penalty. She submitted that during the disputed period, the issue whether Renting of Immovable Property is subject to levy of service tax was highly contentious. There were litigations pending before various High Courts. In the case of Home Solutions Retails India Ltd. Vs. Union of India – 2009 (158) ELT 722, the Hon ble Delhi High Court had held that levy cannot sustain. Later by amendment brought forth to sub-section (2) to section 80 of Finance Act, wherein there was entire waiver of penalty if the tax demand on renting of immovable property is paid within six months (prescribed time). The

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to be considered while arriving at the total taxable value. They have raised contention about the advance deposit received from tenants. The appellant has submitted that they are willing to produce necessary documents. Therefore, we find that it is proper to remand the matter to the adjudicating authority for requantifying the tax liability after giving the appellant the benefit of the property tax paid by them as well as the rent received in advance from tenants if any. So Ordered. 8. The ld. counsel has argued to set aside the penalties. Undisputedly, during the relevant period, the issue whether Renting of Immovable Property Service is subject to levy of service tax was highly contentious. There were litigations pending before various High Courts. An amendment was brought forth in 2010 having retrospective effect for the levy. Sub-section (2) to Section 80 provided that there would be waiver of penalty if the assessee paid the service tax along with interest within a prescribed time

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2019 (2) TMI 681 – CESTAT HYDERABAD – TMI – Penalty u/s 77 and 78 of FA – irregular availment of CENVAT credit – additional amount of service tax which they have paid – Rule 6(3) of Service Tax Rules, 1994 – Held that:- Admittedly, the appellant made a mistake in taking credit of excess service tax paid in CENVAT account instead of taking it under Rule 6(3) of the Service Tax Rules. This mistake was pointed out by the audit specifically directing them to make the changes. They did so and filed revised returns. Under these circumstances, there are no ground whatsoever to impose any penalty upon the appellant.
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Merely entering the figures under the wrong heading in their returns with no revenue implication whatsoever and no intention to evade payment of taking duty or taking excess credit does not render the appellant liable to penalties as proposed. The entire action by the appellant was a genuine mistake which they corrected on the direction of the audit.
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Appeal allowed –

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(3) of Service Tax Rules, 1994. Instead of taking credit under Rule 6(3) of Service Tax Rules, 1994 the appellant took this excess amount of service tax paid as CENVAT credit. This mistake came to light when the appellant were subjected to audit. The Superintendent (CAAP) Audit-Gr-III vide his letter C.No. V/1/1249/2013 Audit Gr-III (CAAP) dated 17.02.2014 pointed out various observations of the audit party in para 6 of which is as follows: 6. Irregular availment of CENVAT Credit: ₹ 10,73,404/-. On scrutiny of your CENVAT credit account it is observed that you have availed cenvat credit on certain credit notes. On examination of these credit notes, and credit note ledger for the period under audit, it is observed that you have issued credit notes to various customers. Some of these credit notes are raised towards reimbursable expenditure to various port expenditures and Customs duties, wherein you are acting as pure agent. The other credit notes are issued against excess amount c

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it of such excess service tax paid by him, if the assessee,- (a) has refunded the payment or part thereof, so received along with the service tax payable thereon for the service to be provided by him to the person from whom it was received; or (b) has issued a credit note for the value of the service not so provided to the person to whom such an invoice had been issued ; Accordingly, the appellant filed revised ST-3 returns with the Range for the relevant period deducting the amount of credit taken and utilized from CENVAT account and adding it to their Rule 6(3) account. 3. Learned Counsel draws the attention of the bench to the two returns and points out that the amounts under serial No. D2 of the ST-3 returns were reduced in the revised return and the same were taken as credit in D4 under Rule 6(3) of the Service Tax Rules. Corresponding changes have also been in entries at in E2, E4, F2 & F4 of the return. Thereafter, a show cause notice was issued to the appellant seeking to r

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one so as per the directions of the audit. Under these circumstances there is no case to recover the CENVAT credit as the amount has been already reduced by them in their revised returns prior to issue of show cause notice. Therefore, there is no case to impose penalties under CENVAT Credit Rules, 2004 or under Section 77 & 78 of the Finance Act, 1994. 5. Learned Departmental Representative reiterates the findings of the lower authority. 6. I have considered the arguments on both sides and perused the records. Admittedly, the appellant made a mistake in taking credit of excess service tax paid in CENVAT account instead of taking it under Rule 6(3) of the Service Tax Rules. This mistake was pointed out by the audit specifically directing them to make the changes. They did so and filed revised returns. Under these circumstances, I find no ground whatsoever to impose any penalty upon the appellant. It is true the credit note is not a valid document for taking CENVAT credit but they ar

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2019 (2) TMI 748 – CESTAT HYDERABAD – TMI – CENVAT Credit – various input services – Restaurant Services – short term accommodation services – Membership of club/association service – Tour operator services – Mandap Keeper Services – Outdoor catering services – convention services – denial on account of nexus – Held that:- It is not in dispute that all these bills raised were in the name of the appellant (a public sector undertaking) and not in the name of any individual. The actual person who stayed in the accommodation booked or enjoyed the food at the restaurant etc., could be an individual, say, an employee of the appellant firm or somebody else in relation to some business of the appellant. This should not matter as long as the servic

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December, 2014 by the department seeking to deny them CENVAT credit of an amount of ₹ 47,27,416/- and recover the same. The credit on these invoices was availed on input services namely Restaurant Services, short term accommodation services, Membership of club/association service, Tour operator services, Mandap Keeper Services, Outdoor catering services, convention services used by the appellant. It is the case of the department that these services are not relatable to their business but are meant for entertaining their guests etc. It is also the position of the Department that these are in the nature of services used for personal consumption. After following due process, the Original Authority confirmed the demands and imposed penal

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f the above order in Appeal No. E/30503/2016 was also decided by this bench vide Final Order No. A/30582/2017 dated 18.04.2017. The present appeal is for a different period but the nature of services of which they have availed credit is similar though not exactly the same. 4. Learned Departmental Representative reiterates the findings of the lower authorities. 5. I have gone through the facts of the case, the question to be answered is whether various services availed by the appellant such as Restaurant services, short term accommodation services, outdoor catering services, convention services, membership of club/association services, can be treated as services relating to their business or otherwise. It is not in dispute that all these bil

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2019 (2) TMI 913 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI – Request for withdrawal of Advance Ruling application – classification of services – GTA Services or not? – Applicability of N/N. 20/2017 – Integrated Tax (Rate) dated 22nd August 2017 – Held that:- The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling application by this authority. – GST-ARA-92/2018-19/B-14 Dated:- 23-1-2019 – SHRI B. TIMOTHY, ADDL. AND SHRI B.V. BORHADE, MEMBER PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed un

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2019 (2) TMI 914 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI – Request for withdrawal of Advance Ruling application – CENVAT Credit availed through TRAN-1 – reverse charge mechanism – validity of restriction imposed on admissibility of ITC by a Circular, which is contrary to the legal provisions – Held that:- The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed. – GST-ARA-95/2018-19/B-15 Dated:- 23-1-2019 – SHRI B. TIMOTHY, AND SHRI B.V. BORHADE, MEMBER PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act,

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that question pertaining to refund claim is not covered by section 97 of GST Act, 2017 and was directed to reframe the question within next 8 days or else the application would stand rejected. But the applicant has filed a letter dated 11.01.2018 received on 15.01.2018 by email in this office with request to allow withdrawal of the application filed on 28.11.2018. Observation- The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed. ORDER (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) NO.GST-ARA-95/2018-19/B-15 Mumbai, dt. 23/01/2019 The Application in GST ARA form No. 01 of M/s. ENVITECH CHEMICAL SPECIALITIES PRIVATE

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2019 (3) TMI 148 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI – Maintainability of Advance Ruling application – applicable fee not paid – Circular No. 25/25/2017-GST – Held that:- It is mandatory as section 97(1) read with Rule 104 of the CGST/MGST Act to pay applicable fee of ₹ 5000/- each under SGST and CGST Act to be deposited as per the provision of Section 49 of the Act. If not the application would be treated as an incomplete application liable for rejection – In the instant case, applicant has deposited only a fee of ₹ 5000/- and not the full amount.
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As such application is incomplete and is liable for rejection – application for Advance Ruling rejected as being not maintainable. – GST-ARA-85/2018-19/B-16 Dated:- 23-1-2019 – SHRI B. TIMOTHY, AND SHRI B. V. BORHADE, MEMBER PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 9

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tor for execution of the project . 3) Question(s) on which Advance Ruling is required – 1. Whether, as per notification no 01/2018-Central Tax (Rate) dated 25 January, 2018 can works 4) Statement of Fact for Question no.(1):- Mr. Madan Tanbani Khadgi, the proprietor of THE KREATIONS BUILDERS AND DEVELOPMENTS having registered office at 602, Shivalya, Plot No 10, Sector 11, Kharghar Navi Mumbai 410210 is registered Taxable Person holding GSTN 27AGOPK7162P120, which has entered into agreement with M/s. Loomcraft Shade Systems Private Limited for providing works contract services. The entire project is a residential project with each residential unit having an area of with less than 60 sq. meters. The said project gets infrastructure status vide Notification of Government of India, Ministry of Finance. department of Economics Affairs vide F. No. 13/06/2009.INF, dated the 304 March, 2017 .The Loomcraft Shade Systems Private Limited wish to raise the invoice on THE KREATIONS, at GST 18% con

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status of Affordable Housing. Based on combined reading of this press release and notification THE KREATIONS is charging 6% GST on their services. 5). Statement containing the applicant's interpretation of law and/or facts, as the case may be, in respect of the aforesaid questions i.e. (applicant's view point and submissions on issues on which the advance ruling is sought) Interpretation for question (1) – The main work contractor falls in the definition of composite supply of works contract as per sub section 119 of Section 2 of CGST Act. So as per notification no. 01/2018 Central Tax (Rate) SL No. 3{v}(da) a concessional rate of GST of 6% can be charged to a project even if the project is not registered with any central or state authorities and fall within the ambit Of notification F No. 13/6/2009 INF, dated the 30 March, 2017. Interpretation for question (2) – As per Consolidated Notification No. 11/2017 Central Tax (Rate) which is amended vide notification No 1/2018-Centra

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their application to be entertained and they were also requested to reframe the questions as per the section 97 of CGST/MGST ACT within 8 days as the questions raised by them were not pertaining to applicant as required under the provisions of section 95 of GST Act and hence not maintainable. However, nobody attended on behalf of the applicant nor submitted any details in relation to PH held on 28.11.2018. To give the applicant a reasonable opportunity of being heard, this office has contacted the applicant on 14.01.2019 in the issue of reframing of their questions, but response has been received by them till 16.1.2019. Hence we are constrained to decide present application on the basis of available records. 7. OBSERVATION – It is mandatory as section 97(1) read with Rule 104 of the CGST/MGST Act to pay applicable fee of ₹ 5000/- each under SGST and CGST Act to be deposited as per the provision of Section 49 of the Act. If not the application would be treated as an incomplete ap

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2019 (3) TMI 592 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI – Maintainability of advance ruling application – Section 97 of GST Act – whether or not the additives undertaken by the applicant pertains to matters or questions specified in Section 97(2)? – Held that:- The applicant is not supplier of services . He is recipient of services from their supplier who leased circuit facility to the applicant and as such by virtue of section 95 is not an applicant who an obtain advance ruling unless the recipient is paying the taxes under reverse charge mechanism on the transaction of receipt of supply. In the present case applicant is recipient of services and he has not a paying the taxes under reverse charge mechanism on the impugned transaction in GST ACT. Hence, we find that the applicant has not satisfied the conditions of section 95 of CGST Act.
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The present application seeking ruling on questions stated hereinabove is not maintainable and liable for rejection. – GST-ARA-82/2

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d the value for service cannot be determined in absence of a contract, shall be on such other basis as prescribed i.e. the same would be the location of recipient of service. b) In a case where the location of the service provider on pan India basis is Delhi and that of the recipient is Mumbai whether in the facts and circumstances, it would be Integrated tax that would be chargeable since no rules have been prescribed pursuant to Sec as aforesaid and therefore whether it would be in order for the recipient to take credit of such Intergraded tax since the said services are used in the course or furtherance of business namely provision of last mile connectivity services to the recipient of services. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also means a reference to the

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s with a request to connect one of his office located in a particular State to another office located in a different State. The data is transferred from the Customer premises equipment (CPE) located at customer's end to the nearest POP of the Applicant through leased lines owned by third party. The Applicant enters into a contract with leased circuit/ leased line owner to provide the said service. From the POP of the Applicant located nearest to designated location, data is directed and transferred through leased line to the final destination. 2.3 The Applicant decides to lease a POP on the basis of the customer base in a particular State /zone of the country. Further the Applicant enters into a contract/ agreement with a third party vendor who is providing leased circuit services across the country, such as Tata Teleservices, Bharti Airtel etc. to provide the last mile connectivity service. A flow diagram is attached as Annexure A to explain how the service is rendered to the cust

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: 3.2.1 Section 2(71) of CGST Act, Location of supplier of services means: (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; 3.2.2 In terms of Section 22(1) of CGST Act as mentioned above, a supplier is liable to take registration in the State from where he makes taxable supply of service. While in case of supply of internet connectivity service, it is not feasible to determine from where the supply is made since

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t connectivity service under clause (a), (b) or (c), clause (d) of Section 2(71) has to be relied upon. Clause (d) of the said Section provides that the location of supplier shall be the usual places of residence of supplier, which in the case of company would be the place where the said Company is incorporated or registered. 3.3 Place of Supply: 3.3.1 It is imperative to determine the place of supply in order to charge the correct tax i.e. Central Tax and State Tax in case of intra-state supply or Integrated Tax in case of inter-state supply. 3.3.2 Place of supply in case of telecommunications services including data transfer, broadcasting, cable and D2H television services has been provided under Section 12(11) of Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the IGST Act'). The same is reproduced below: Section 12(11) of Integrated Tax Act, 2017 (a) in case of services by way of fixed telecommunication line, leased circuits, internet leased circuit, cab

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supplier of services and where such address is not available, the place of supply shall be location of the supplier of services: Provided that where the address of the recipient as per the records of the supplier of services is not available, the place of supply shall be location of the supplier of services: Provided further that if such pre-paid service is availed or the recharge is made through internet banking or other electronic mode of payment, the location of the recipient of services on the record of the supplier of services shall be the place of supply of such services. Explanation.-Where the leased circuit is installed in more than one State or Union territory and a consolidated amount is charged for supply of services relating to such circuit, the place of supply of such services shall be taken as being in each of the respective States or Union territories in proportion to the value for services separately collected or determined in terms of the contract or agreement entered

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is not covered and therefore the place of supply in case of internet connectivity service shall be determined in accordance with residual clause (d) of the said section. Clause (d) of Section 12(11) states that the place of supply in other cases i.e. in case the place of supply for telecom services cannot be determined in accordance with above clauses (clause a, b and c), shall be the address of recipient as on the records of supplier. Therefore, the place of supply in case of internet connectivity service would be determined on the basis of address of the recipient as per the records of the supplier. In case address of recipient is of a State other than location of supplier, it would be considered as inter-state supply, if it is in the same State then it will be considered as intra-state supply. Scenario 1: Applicant's location is Mumbai (Maharashtra), address on records of recipient is say Pune (Maharashtra), Central Tax and State Tax of Maharashtra shall be charged on such supp

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led at customer's location to the nearest POP (Point of Presence) Of the Applicant. Hence Without the leased circuits customer cannot be connected to the Pop of the Applicant and therefore the same becomes an important input service used by the Applicant in the course or furtherance of business i.e. for providing last mile internet connectivity service. Clause (a) of Section 12(11) of IGST Act, provides that place of supply in case of leased circuits shall be the place where leased circuits are installed for receipt of services. 3.3.5.2 Explanation to Section 12(11)(d) provides that where leased circuit is installed in more than one state and a consolidated amount is charged for supply of services relating to circuit and there is no agreement or contract to determine the value of services, the place of supply shall be on such other basis as may be prescribed. 3.3.5.3 In cases where Applicant enters into a consolidated contract with the leased circuit provider located across India a

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an also be taken that in case there is no prescribed mechanism in law then the residuary rule can be resorted to. 3.3.5.4 Hence considering the alternative view, the residual clause can be referred to determine the place of supply in cases where vendor have leased circuit installed in multiple states and there is no provision in the Agreement or Contract to determine the value of service attributable to each state, the place of supply as per residual clause (Section 12 (2)) shall be the location of registered person. (Scenario 3) 3.4. Input tax credit 3.4.1 The Applicant has leased multiple Pops across different states in India. Applicant has obtained registration of the premises in accordance with the provisions of Section 22 of CGST Act. It raises invoices to the customer from the State where it has been incorporated i.e. Mumbai (Maharashtra) which would be considered as location of supplier as discussed in above Para. Further on the basis of the address on records of the recipient (

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rritory and a consolidated amount is charged for supply of services relating to such circuit, the place of supply such of services shall be taken as being in each of the respective States or Union territories in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed. As discussed above, an inference can be drawn from the case of Suresh Bansal that the residual clause can be referred in case specific mechanism is not prescribed under law, therefore the place of supply in such case shall be the location of registered person. The implication of said provision can be understood with the help of below Scenario (3): Scenario 3: Applicant is located in Maharashtra and the customer is also located in Maharashtra therefore the applicant will charge CGST and SGST of Maharashtra. While the vendor providing leased circuit serv

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ich advance ruling can be sought: a) classification of any goods or services or both; b) applicability of a notification issued under the provisions of this Act; c) determination of time and value of supply of goods or services or both; d) admissibility of input tax credit of tax paid or deemed to have been paid; e) determination of the liability to pay tax on any goods or services or both; f) whether applicant is required to be registered; g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. 2. In the present case, Applicant wishes to seek an advance ruling for determination of liability to pay tax on receipt of services. Subsequently, Applicant also wish to seek an advance ruling in relation to admissibility of input tax credit of tax paid or deemed to have been paid. 3. In light of the above, Applicant would like to submit that the question

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reading of the provision. Also, words cannot be added in a provision or words cannot be read into it when such words are not there and have been deliberately left out. In this respect, Applicant wish to refer to the principle enunciated by the Supreme Court of India in State v. Parmeshwaran Subramani 2009 (242) E.L.T. 162 (S.C.) = 2009 (9) TMI 705 – SUPREME COURT OF INDIA in a criminal appeal. The relevant extract of the decision is as follows: 15.In a plethora of cases, it has been stated that where, the language is clear, the intention of the legislature is to be gathered from the language used. It is not the duty of the court either to enlarge the scope of legislation or the intention of the legislature, when the language of the provision is plain. The court cannot rewrite the legislation for the reason that it had no power to legislate. The court cannot add words to a statute or read words into it which are not there. The court cannot, on an assumption that there is a defect or an

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n words of a statute are ambiguous or lead to no intelligible results or if read literally would nullify the very object of the statute. Where the words of a statute are absolutely clear and unambiguous, recourse cannot be had to the principles of interpretation other than the literal rule, vide Swedish Match AB vs. Securities and Exchange Board, India, AIR 2004 SC 4219 = 2004 (8) TMI 389 – SUPREME COURT OF INDIA. 6. In Commissioner of Income Tax Kerala v. Tara Agencies 2007 (214) E.LT. 491 (S.C.) = 2007 (7) TMI 4 – SUPREME COURT OF INDIA the Supreme Court held that: 67. Therefore, the legal position seems to be clear and consistent that it is the bounden duty and obligation of the court to interpret the statute as it is. It is contrary to all rules of construction to read words into a statute which the legislature in its wisdom has deliberately not incorporated. 7. Applicant wish to also refer to the judgement of the Allahabad High Court in Mayfair Leather Exports (Pvt.) Ltd. vs Union

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itting any words, held as under :- While using the tools of interpretation, the Court should remember that it is not the author of the Statute who is empowered to amend, substitute or delete, so as to change the structure and contents. A Court as an interpreter cannot alter or amend the law. It can only interpret the provision, to make it meaningful and workable so as to achieve the legislative object, when there is a vagueness, ambiguity or absurdity. The purpose of interpretation is not to make a provision what the Judge thinks it should be, but to make it what the Legislature intended it to be. 9. Thus, if the interpretation as drawn by the authorities is accepted, it would be a case of adding or deleting something from the provision, which is not permissible. Position under erstwhile regime: 10. Under service tax regime, an application for advance ruling can only made by certain specified applicants as defined under Section 96A(b) of the Finance Act, 1994. Further, the application

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me advance ruling can be sought by an applicant for a proposed transaction or transaction already undertaken by the applicant. 12. Under CGST Act, the word 'applicant' has not been defined unlike as defined under Finance Act, 1994. Therefore, an inference can be drawn that the word applicant would include the supplier or the recipient of goods or services. Rulings under GST: 13. Applicant wish to refer to the following rulings where the authority of advance ruling has pronounced rulings sought by the recipient of goods or services: (a) In the Authority for Advance ruling- Madhya Pradesh Goods and Services Tax, in case of Madhya Pradesh Poorv Kshetra Vidyut Vitran Company Ltd (2018 TIOL-234-AAR-GST) = 2018 (11) TMI 57 – AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH, the applicant has sought a ruling to know whether the benefit of concessional rate under a specified Notification would be applicable and determination of liability to pay tax on the work contract service received by

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id ruling, authority of advance ruling has evaluated who can make an advance ruling application. However, in the said ruling, it is nowhere stated that the recipient cannot seek an advance ruling. (d) Rajasthan Authority for Advance Ruling in the case of M/s. Umax Packaging (2018-TIOL- 321- AAR-GST) = 2018 (12) TMI 1089 – AUTHORITY FOR ADVANCE RULING, RAJASTHAN, has held that in case of 'Bill-to ship to' model the supplier can charge IGST from the recipient (bill to party) against which the recipient is eligible to claim Input tax credit. 14. In view of the above rulings pronounced by advance ruling authorities, Applicant wish to submit that an applicant being the recipient of goods or services can seek an advance ruling under question (e) of Section 97(2) of CGST Act, 2017 i.e. determination of liability to pay tax on goods or services or both. 15. Therefore, Applicant humbly request the honorable authority of advance ruling to accept our application in light of the above subm

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STN portal. 1. Question(s) on which Advance Ruling is required A. Whether in the facts and circumstances in the case of supply involving leased circuit services wherein a pan India contract for supply of such services is entered into without any State wise break up for the supply it would be in order for the supplier of such services to charge Integrated Tax (under IGST Act) pursuant to the Explanation to Section which provides that place of supply, where the leased circuit is installed in more than one State and the value for service cannot be determined in absence of a contract, shall be on such other basis as prescribed i.e. the same would be the location of recipient of service. B. In a case where the location of the service provider on pan India basis is Delhi and that of the recipient is Mumbai whether in the facts and circumstances, it would be integrated tax that would be chargeable since no rules have been prescribed pursuant to Sec 12(11)(d) as aforesaid and therefore whether

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before AAR Alternative Submission is as follows In respect of question A the levy and collection is governed by section 5 of IGST Act. The section 12 provides for place of supply of services were location of supplier and recipient is in India Section 12 of IGST Act, 12. Place of supply of services where location of supplier and recipient is in India. (1) The provisions of this section shall apply to determine the place of supplier of services where the location of supplier of services and the location of the recipient of services is in India. (2) The place of supply of services, except the services specified in sub-sections (3) to (14),- 1. made to a registered person shall be the location of such person; 2. made to any person other than a registered person shall be, – (i) the location of the recipient where the address on record exists; and (ii) the location of the supplier of services in other cases. (3) The place of supply of services, 1. directly in relation to an immovable propert

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ntended to be located outside India, the place of supply shall be the location of the recipient. Explanation.- Where the immovable property or boat or vessel is located in more than one State or Union territory, the supply of services shall be treated as made in each of the respective States or Union territories, in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed. (4) The place of supply of restaurant and catering services, personal grooming, fitness, beauty treatment, health service including cosmetic and plastic surgery shall be the location where the services. are actually preferred. (5) The Place of supply of services in relation to training and performance appraisal to, – 1. a registered person, shall be the location of such person; 2. a person other than a registered person, shall be the location where

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e location of the recipient: Explanation. Where the event is held in more than one State or Union territory and a consolidated amount is charged for supply of services relating to such event, the place of supply of such services Shall be taken as being in each of the respective States or Union territories in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed. (8) The place of supply of services by way of transportation of goods, including by mail or courier to, 1. a registered person, shall be the location of such person; 2. a person other than a registered person, shall be the location at which such goods are handed over for their transportation, (9) The place of supply of passenger transportation service to – 1. a registered person, shall be the location of such person; 2. a person other than a registered per

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circuits, internet leased circuit, cable or dish antenna be the location where the telecommunication line, leased circuit or cable connection or dish antenna is installed for receipt of services; 2. in case of mobile connection for telecommunication and internet services provided on post-paid basis, be the location of billing address of the recipient of services on the record of the supplier of services; 3. in cases where mobile connection for telecommunication, internet service and direct to home television services are provided on pre-payment basis through a voucher or any other means, moms (i) through a selling agent or a re-seller or a distributor of subscriber identity module card or re-charge voucher, be the address of the selling agent or re-seller or distributor as per the record of the supplier at the time of supply; or (ii) by any person to the final subscriber, be the location where such prepayment is received or such vouchers are sold; 4. in other cases, be the address of

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rms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed. (12) The place of supply of banking and other financial services, including stock broking services to any person shall be the location of the recipient of services on the records of the supplier of services: Provided that if the location of recipient of services is not on the records of the supplier, the place of supply shall be the location of the supplier of services, (13) The place of supply of insurance services shall, 1. to a registered person, be the location of such person; 2. to a person Other than a registered person; be the location of the recipient of services on the records of the supplier of services (14) The place of supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority meant for the States or 'Union territories identified in the contractor agreement shal

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y course of business, the place of supply shall be the location of the supplier of services. (3) The place of supply of the following services shall be the location where the services are actually performed, namely: 1. services supplied in respect of goods which are required to be made physically available by the recipient of services to the supplier of services, or to a person acting on behalf of the supplier of services in order to provide the services: Provided that when such services are provided from a remote location by way of electronic means, the place of supply shall be the location where goods are situated at the time of supply of services: Provided further that nothing contained in this clause shall apply in the case of services supplied in respect of goods which are temporarily imported into India for repairs and are exported after repairs without being put to any other use in India, than that which is required for such repairs; 2. Services supplied to an individual, repres

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, shall be the place where me event is actually held. (6) Where any services referred to in sub-section (3) or sub-section (4) or sub-section (5) is supplied more than one location, including a location in the taxable territory, its place of supply so we the location in the taxable territory. (7) Where the services referred to in sub-section (3) or sub-section (4) or sub-section (are supplied in more than one State or Union territory, the place of supply of such services shall be taken as DEN each of the respective States or Union territories and the value of such supplies specific to each state or Union territory shall be in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed. (8) The place of supply of the following services shall be the location of the supplier of services, namely: 1. services supplied by a b

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ny other manner, or lending in any manner; or (iii) such other non-banking institution or class of such institutions, as the Reserve Bank of Inola hay with the previous approval of the Central Government and by notification in the Official Gazettte, specify (9) The place of supply of services of transportation of goods, other than by way of mail or to be the place of destination of such goods, (10) The place of supply in respect of passenger transportation services shall be the place where the passenger embarks on the conveyance for a continuous journey (11) The place of supply of services provided on board a conveyance during the course of a passenger transport operation, including services intended to be wholly or substantially consumed while on board, shall be the first scheduled point of departure of that conveyance for the journey. (12) The place of supply of online information and database access or retrieval services shall location of the recipient of services. Explanation.- For

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is received by the recipient is in the taxable territory. In this case the IGST to be levied as per section 5 of IGST Act and Nature of supply will be determine by section 7 of IGST Act and the place supply of services will determined by section 12 and value will be determined under Section 15 of CGST Act. 1. The section 12 (Il)(d) and Explanation inserted there in is to be interpreted as The Supreme court in Sundaram Pillai v. V.R. Pattabiraman 94 (AIR 1985 SC 502 = 1985 (1) TMI 306 – SUPREME COURT OF INDIA. (observed as under: The object of an Explanation to a statutory provision is a) To explain the meaning and intendment of the Act itself; b) Where there is any obscurity or vagueness in the main enactment to clarify the same make it consistent with the dominant object which it seems to sub serve; c) to provide an additional support to the dominant object of the Act in order to mak meaningful and purposeful; d) An Explanation cannot in any way interfere with or change the enactment

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ent have been added for tightening up the machinery for collection of tax and that as a deterrent measure so that the dealers may not evade or delay the payment of due tax. These are necessarily machinery provisions. Therefore, if more than one construction of such a provision is possible then that construction which preserves its workability and efficacy is to be preferred to one which would render it otiose or sterile 65.(State of T .N, V, M.K. Kandaswami, (1975) 36 STC 191 (SC) = 1975 (7) TMI 123 – SUPREME COURT OF INDIA followed in Kingsway & co. v. C.T.O., (1990) 76 STC 119 (WBTT) = 1989 (7) TMI 326 – WEST BENGAL TAXATION TRIBUNAL. 3: Section 5 of IGST Act which is charging section needs to be construed strictly – taxing statute indisputably is to be strictly construed. See 1. Srinivasa Rao v. Govt. Of Andhra Pradesh & Another-2006(13) SCALE 27) = 2006 (11) TMI 620 – SUPREME COURT OF INDIA. It is, however, also well-settled that the machinery provisions for calculating the

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ng lease services, Circuit services wherein a pan India contract for supply of such services is entered into without any State wise break up for the supply it would be just and proper for the supplier of such services to charge Integrated Tax (under GST Act) pursuant to the Explanation to section 12(11)(d) which provides that place of supply where the leased circuit is installed in more than one state and the value for service cannot be determined in absence of a contract shall be on value of section 15 of CGST Act and on prorate basis as prescribed i.e. the same would be the location of recipient of service. In respect of proposition (b) if answer to proposition (a) is affirmative then it would just and proper for recipient to take credit of GST since the said services are use in the course of furtherance of business namely provision of last mile connectivity services to the recipient of services. 04. HEARING The case was taken up for preliminary hearing on 11.12.2018 with respect to

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r Sh. Rajesh Jadhav, Dy. Commissioner Of. S.T. (E-638), L.T.U., Unit-4, Mumbai appeared and submitted written submissions and made objection that applicant being recipient is not competent to apply for ruling & hence ARA is not maintainable. We were heard from both the parties on the said issue. 05. OBSERVATIONS We have gone through the facts of the case and the written submissions made by both, the applicant and the departmental authority. We find the relevant provision of Section 95, Section 97 and Section 98 of the GST Act. As per section 95, the term 'advance ruling' means a decision provided by this authority to the applicant on matters or questions specified in subsection 2 of Section 97, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. For the sake of better understanding Section 97 is reproduced as below: Section 97: (1) an applicant desirous of obtaining an advance ruling under this Chapter may m

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aken by the applicant pertains to matters or questions specified in Section 97(2). Applicant has raised following question: 1. Applicant wishes to seek advance ruling in terms Of Section 97(2)(e) of Central Goods and Services Tax Act 2017, Whether the supplier is to charge Integrated Tax on supply of leased circuit facility to the Applicant, where the leased circuit is installed in more than one State or Union territory and the contract or agreement doesn't specifically provide the proportion of service provided in each state? 2. Applicant also wishes to seek advance ruling in terms of Section 97(2)(d) of CGST Act 2017, If the answer to the above question is affirmative, can the Applicant avail Input Tax Credit of the tax charged by the supplier of leased circuit facility? We find from the statement of facts pertaining to first question Whether the supplier is to charge Integrated Tax on supply of leased circuit facility to the Applicant, where the leased circuit is installed in mo

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GST – Started By: – NILESH PITALE – Dated:- 22-1-2019 Last Replied Date:- 26-1-2019 – Respected SirMy Client is Registered in Maharashtra, He Has Imported The Goods In Delhi Wherein he has No Place of Business and Sent to the Goods at Job Worker place in delhi , and Finished Goods Despatched to The Buyers in delhi , Goods Delivered By His Job workers, Can we Charged IGST to Our Delhi Buyers ? – Reply By SHARAD ANADA – The Reply = Please refer Sec 20 (xxii) of IGST Act 2017 20. Subject to the provisions of this Act and the rules made thereunder, the provisions of Central Goods and Services Tax Act relating to,- (xxii) job work; shall, mutatis mutandis, apply, so far as may be, in relation to integrated tax as they apply in relation to centr

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ace of business then you have to register your self at Delhi and you have to charge CGST and Delhi SGST You can also claim input tax credit on import of goods. Please Refer Sec 19(3) of CGST Act 2017. – Reply By SHARAD ANADA – The Reply = If your job worker is registered U/s. 25 of CGST Act then also you can supply from his place of business and you can charge IGST on such supply. – Reply By KASTURI SETHI – The Reply = IGST is applicable. – Reply By KASTURI SETHI – The Reply = After in agreement with Sh.Sharad Anada Ji, I further express my views as under :- . Person registered in Maharashtra is owner of goods sent for job work at Delhi. So he is principal manufacturer. Job worker always works for and on behalf of the Principal. Job worker

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GST – Transmission or distribution for electricity – scope of composite supply in GST era – the services provided by the petitioner are in the nature of composite supply in view of the provisions of c

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GST – Transmission or distribution for electricity – Scope of bundled service – Service tax under negative list era – all the services are naturally bundled in the ordinary course of business of the p

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GST – Nature and classification of supply of service – adoption and implementation of AM’s advertising policy, conducting sales promotion through exhibition trade, liaising with customer etc. – the se

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GST – Nature of supply of service – Support services or Intermediary service – applying the test mentioned in the Education Guide, held that, applicant is not a person who arranges or facilitate suppl

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 22-1-2019 – Goods and Services Tax (GST), introduced from July 1, 2017 is more than a year and half old now but has resulted in operational and implementation disruptions affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. GST Council is however, making regular changes to fix the anomalies and hardships faced by taxpayers. 32 meetings of GST Council have been held till 15th January, 2019. Taxpayers have already challenged various provisions of GST laws and rules framed thereunder with over 300 writs being filed in different courts. High courts and Supreme court have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBIC may move to Supreme court where the verdict is against the Government. In recent past, CBIC had issued directions to be officers to defend the writs. Further, we have now rulings from Authority for Adv

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the E- Way Bill prescribed under the provision of CGST Rules was downloaded in which the vehicle number being HP12C-2297 as well as other details were duly mentioned. Petitioner submitted that on account of activities of Transport Union, the transportation of goods with a vehicle provided by the transport union of Himanchal Pradesh is permitted to transport the goods from Himanchal Pradesh to Chandigarh and thereafter from Chandigarh to its onward journey another vehicle is required to be booked. Hence Part B was later filled by hand. The petition was filed against seizure order due to filing of part B of e-way bill by hand. The contention of the petitioner is that since the movement of goods from Baddi to Gorakhpur and also from Derabassi to Gorakhpur, was on two different vehicles via Chandigarh, hence while uploading the details, the petitioner though tried to mention the numbers and details of both set of vehicles but since the portal was not accepting two vehicle numbers for one t

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justified. In B.R. Agriculture Industries v. State of U.P. (2018) 8 TMI 210 (Allahabad), the goods of the petitioner have been seized from the business place in pursuance of a seizure order passed under Section 67. Since respondents wanted time to file counter affidavit, it was held that where the amount equal to value of tax and penalty be deposited as security by way other than by cash or bank guarantee or indemnity bond, to the satisfaction of the seizing authority goods under seizure shall be released forthwith. In Ramesh Chand Kannu Mal v. State of UP (2018) 5 TMI 761; the petitioner is a firm dealing with all kinds of Iron Scrap etc. and is registered under the provision of GST Act, 2017. The respondent passed a seizure order by which he has seized the goods as well as vehicle on the ground that the goods were being transported from outside the state of U.P. without the Transit Declaration Form, which is in violation of law. It was contended that there is no requirement for gener

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t on date of incident i.e. 24-3-2018, neither there was any E-way bill system nor any notification by Central Government under rule 138, requiring carrying of a TDF Form or any other such document in course of inter-State supply/movement of goods, impugned order passed by Department was to be set aside. The court observed that on the relevant date i.e. 24.03.2018, there was no requirement of carrying TDF Form-1 in the case of an inter-State supply of goods. In fact on the relevant date there was no prescription of the documents to be carried in this regard under Rule 138 of the CGST Act, 2017, accordingly, the seizure and penalty imposed upon the petitioners based on the notification dated 21.7.2017 issued under Rule 138 of the UPGST Act 2017, which was not applicable, is clearly illegal. The goods and vehicles were ordered to be released forthwith and Authorities directed to return the amount paid in pursuance of seizure proceedings. In Vertible Technologies & Designs v. State Tax

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kings of more than 25 kgs were branded goods, the rest were unbranded. The officers visited the factory and under threat, collected cheques for ₹ 19.74 lakh but petitioner instructed the bank not to clear the cheques and hence cheques were returned by bank unpaid. The department subsequently issued show cause notice for recovery of ₹ 36.88 lakhs and provisionally attached bank account. Again, the adjudicating authority issued fresh notice under the purported exercise of powers under Section 74(3) of the Central Goods and Services Tax Act calling upon the petitioners to show cause why a sum of ₹ 1.29 crores towards CGST and SGST not be recovered from the period between July, 2017 and 20-2-2018. The petitioners have challenged this second show cause notice, on the ground of lack of jurisdiction. The court held that practice of collecting post-dated cheques under coercion during raid is not permissible means of collection of revenue particularly when no tax demand confir

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Goods and Services Tax – GST – By: – SHARAD ANADA – Dated:- 22-1-2019 – PSN Automobiles Private Limited Vs. UOI & CBIC (Kerala High Court at Ernakulam) – 2019 (1) TMI 1022 – KERALA HIGH COURT Petitioner, has submitted that the amount of 1% the dealer collects from the purchaser of a car worth more than ten lakhs, under Section 206C(1F) of the Income Tax Act, cannot be treated as an integral part of the value of the goods and services supplied by the petitioner. According to him, the petitioner, as the dealer of the motor vehicle, acts only as an agent for the State to collect the income tax under Section 206C(1F). And that amount will eventually goes to the vehicle purchaser s credit. Earlier CBIC has clarified vide Circular No. 76/50/

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lier and the recipient of the supply. 2. Section 15(2) mandates that the value of supply shall include any taxes, duties, cesses, fees and charges levied under any other law in force. 3. As has been rightly contended by the learned Senior Standing Counsel for the Customs Department, Section 15(2)(a) is expansive. Yet Sri Gopinathan, the learned Senior Counsel for the petitioner, has submitted that the amount of 1% the dealer collects from the purchaser of a car worth more than ten lakhs, under Section 206C(1F) of the Income Tax Act, cannot be treated as an integral part of the value of the goods and services supplied by the petitioner. According to him, the petitioner, as the dealer of the motor vehicle, acts only as an agent for the State

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2019 (1) TMI 1285 – PATIALA HOUSE COURT – TMI – Grant of Bail – allegations that they were involved in generation of fake invoices by floating dummy companies/firms in the name of poor persons/third persons and of passing on the input tax credit to unscrupulous persons/firms/companies without actual supply of goods – Held that:- In the present case, there are serious allegations against the applicant. Vide detailed order dated 22.12.2018, the application for cancellation of bail of applicant was allowed by Sh. Satish Arora, Id. ASJ, New Delhi and this order was affirmed by the Hon’ble High Court. No ground for bail is made out – Bail application is dismissed. – Remand Paper NO. 882 Dated:- 22-1-2019 – SHRI NARESH KUMAR MALHOTRA ASJ/ SPECI

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these dates. Applicant is in custody since 22.12.2018. Officials of the respondent visited the jail premises to record the statement of applicant on 27.12.2018. Case against the applicant is primarily based upon the documents and all the documents have been seized by the respondent/department. Applicant is respectable businessmen, who has no criminal antecedents and have deep roots in the society, Applicant is the sole bread earner of the family having two small children. Applicant had cooperated in the investigation. The statement of Witness relied upon by the department ie Deepak Taneja is not reliable. It is prayed that applicant be enlarged on bail. On the other hand, Ld. Sr. Standing counsel contents that there are serious allegations

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of respondent on 1.8.2018. The applicant and co accused were arrested on the allegations that they were involved in generation of fake invoices by floating dummy companies/firms in the name of poor persons/third persons and of passing on the input tax credit (in short ITC) to unscrupulous persons/firms/companies without actual supply of goods. This was done with malafide intent to pass on the undue advantage of ITC to various companies/firms for utilizing the bogus GST ITC so generated and in return accused and the co accused were taking commission at various rates. The activity of accused and of co accused was found involving fictitious sales of the value of ₹ 201 Crores and of the amount of tax evasion of more than ₹ 27 Crores

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2019 (1) TMI 1286 – PATIALA HOUSE COURT – TMI – Grant of Bail – allegations that they were involved in generation of fake invoices by floating dummy companies/firms in the name of poor persons/third persons and of passing on the input tax credit to unscrupulous persons/firms/companies without actual supply of goods – Held that:- In the present case, there are serious allegations against the applicant. Vide detailed order dated 22.12.2018, the application for cancellation of bail of applicant was allowed by Sh. Satish Arora, Id. ASJ, New Delhi and this order was affirmed by the Hon’ble High Court. No ground for bail is made out – Bail application is dismissed. – Bail Application No. 261/19 Dated:- 22-1-2019 – SHRI NARESH KR. MALHOTRA ASJ/S

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.8.2018. This application was allowed on 22.12.2018 by Sh. Satish Arora, LA. ASJ, New Delhi and order dated 20.8.2018 was set aside and applicant was taken in custody. Applicant has not raised any invoice so as to attract the provisions of Section 132 (1)(b) of GST Act. Applicant has not threatened any witness. Statement of Deepak Taneja was recorded on 17.8.2018 while applicant was in SC and released on 20.8.2018. Co accused Rajesh Jindal has approached the Hon'ble High Court and the Hon'ble High Court vide order dated 28.12.2018 dismissed the bail application. It is also mentioned that applicant is not registered person under the provisions of the Act and has not issued any invoice for the purpose of wrongful availment or utilizat

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nded by Id. Sr. Standing Counsel that co accused had approached the Hon'ble High Court against the order dated 22.12.2018 and the Hon'ble High Court has also dismissed the application of co accused. In the present case, the case of the department/respondent is that applicant along with co accused Rajesh Jindal were arrested with the allegations that they were involved in generation of fake invoices by floating dummy companies/firms in the name of poor persons/third person /firms/companies without actual supply of goods. This was done with malafide intent to pass on the undue advantage of ITC to various companies/firms for utilizing the bogus GST, ITC so generated and in return accused and the co accused were taking commission at var

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2019 (1) TMI 1287 – GUJARAT HIGH COURT – TMI – Provisional attachment of Bank Accounts – section 83 of the Central Goods and Services Tax Act, 2017 – attachment order passed on the concerned banks without furnishing copy of any such order to the concerned supplier – Held that:- he general practice of the department is to issue provisional attachment order on the concerned banks without furnishing copy of any such order to the concerned supplier. It is difficult to comprehend as to how the supplier whose property is attached would be in a position to file objection under sub-rule (5) of rule 159 if a copy of such order is not furnished to such supplier.
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referable to rule 159(1) of the Central Goods and Services Tax Rules, 2017. Sub-rule (5) of rule 159 provides that any person whose property is attached may within seven days of attachment under sub-rule (1) file an objection as provided in the said rule. However, it appears that the general practice of the department is to issue provisional attachment order on the concerned banks without furnishing copy of any such order to the concerned supplier. It is difficult to comprehend as to how the supplier whose property is attached would be in a position to file objection under sub-rule (5) of rule 159 if a copy of such order is not furnished to such supplier. 3. Issue Notice and Notice as to interim relief returnable on 29th January, 2019. Dir

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2019 (1) TMI 1419 – NATIONAL ANTI-PROFITEERING AUTHORITY – TMI – Profiteering – major manufacturers of Fast Moving Consumer Goods (FMCG) – benefit of reduction in the GST rate not passed on – contravention of provisions of Section 171 of the CGST Act, 2017 – Held that:- It is established that the Respondent had denied benefit of reduction in the rate of tax to his customers by increasing the base price exactly by the amount by which the tax was reduced and therefore, he had resorted to profiterring in violation of the provisions of Section 171 of the CGST Act, 2017. The Respondent had further compelled the recipients to pay additional GST on the increased price @ 18% and had he not increased the base price and charged additional GST his customers would have got benefit of further reduction in the MRP. Therefore, the additional amount of tax collected also amounts to profiteering made by the Respondent.
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conduct which is contumacious and violative of the provisions of the above Section – appellant has committed offence under Section 122 (1) (i) of the CGST Act, 2017. Therefore, notice be issued asking him to explain why penalty should not be imposed on him.
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Application disposed off. – 03/2019 Dated:- 22-1-2019 – SH. B.N. SHARMA, CHAIRMAN, SH. J.C. CHAUHAN, TECHNICAL MEMBER, MS. R. BHAGYADEVI, TECHNICAL MEMBER, MR. AMAND SHAH, TECHNICAL MEMBER Ms. Gayatri Verma, Deputy Commissioner for the Applicant. Mr Rajender Kumar Sharma Accountant, Mr. Bhagwan Dass Verma Authorised Agent of the Owner and Mr. Dushant Kumar Dubey Tally Operator, for the Respondent. ORDER 1. The brief facts of the present case are that a reference was made by this Authority to the Director General Anti-Profiteering (DGAP), erstwhile Director General Safeguards, under rule 128 of the Central Goods and Services Tax (CGST) Rules, 2017 intimating that certain major manufacturers of Fast Moving Consumer Goods (FMCG)

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t on 31.05.2018, calling upon him to intimate whether he admitted that the benefit of reduction in the rate of tax had not been passed on to the recipients by way of commensurate reduction in prices and to also suo moto determine the quantum of benefit not passed on and mention the same in his reply. The Respondent was also provided opportunity by the DGAP to inspect the non-confidential record, however, he didn t avail of this opportunity. 5. The DGAP had sought extension of time to complete the investigation, which was granted upto 08.11.2018 by this Authority on 06.08.2018 in terms of Rule 129 (6) of the CGST Rules, 2017. 6. The DGAP has mentioned in his Report that the Respondent vide his reply dated 15.06.2018 had stated that he was getting commission on the purchases he made from the manufacturer and was also getting a discount of approx. 33% when the rate of tax was 28%, which was reduced to approx. 22% when the rate of tax had come down to 18%. He has also stated that the Respo

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d reduced the GST rate on a number of FMCGs from 28% to 18% w.e.f. 15.11.2017, including the Beauty Cream 50 GM vide Notification No. 41/2017-CentraI Tax (Rate) dated 14.1 1.2017, which had been also admitted by the Respondent. 9. The DGAP has also stated that the issue of passing on the benefit of reduction in the rate of GST to the recipients of various goods sold by the Respondent had been examined by him after determining the base prices of the products, pre 15.11.2017 and post 15.11.2017. 10. The DGAP has further stated that from the invoices made available as detailed in the Table below it was clear that the Respondent had increased the base price of the Beauty Cream 50 GM when the rate of tax was reduced from 28% to 18%, so as to keep the cum-tax selling price the same as it was prior to the rate reduction on 15.11.2017:- Sr. No. Invoice No. and date Description of products Discounted Base Price (in Rs.) Rate of GST Price charged (inclusive of GST) in Rs. 1 1429 12.11.2017 Beaut

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f most of the products supplied by the Respondent were increased after 15.11.2017. He has further alleged that during the period between 15.11.2017 to 31.05.2018, the Respondent had sold a total of 361 products comprising of 65 HSN codes, out of which 154 products constituting 24 HSN codes were affected by the reduction in the rate of tax from 28% to 18% w.e.f. 15.11.2017. The DGAP has also contended that out of the above 154 products, 48 products were not supplied during the period between 01.11.2017 to 14.11.2017 and they included 13 new products which were introduced for sale after 15.11.2017. He has further contended that for the remaining 35 products, the pre 15.11.2017 reference prices for calculating the profiteered amount were taken from the price list which was effective before 15.11.2017 and was submitted by the Respondent vide his email dated 30.09.2018 and these prices were found to be lower than the post 15.11.2017 base prices. The DGAP has also submitted that out of the r

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ingly notices were issued to all the interested parties. The Applicant was represented by Ms. Gayatri Verma, Deputy Commissioner and the Respondent was represented by Mr. Rajender Kumar Sharma Accountant, Mr. Bhagwan Dass Verma Authorised Agent of the owner and Mr. Dushant Kumar Dubey Tally Operator. 14. During the hearing of the case the Respondent did not file written submissions but stated that he had no control over the Maximum Retail Prices (MRPs) as the same were fixed by the manufacture viz. M/s. Patanjali Ayurveda Ltd. and he was bound to charge the same as per the instructions of the manufacturer. He has also stated that he was charging margin of 5% on the sales made by him which he had not increased after the rate of tax was reduced and hence he had not profiteered. He has further stated that he was not aware whether basic prices had been increased by M/S Patanjali Ayurveda Ltd. after the reduction in the GST rate or during the regular course of business. 15. We have carefull

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ore the reduction in the rate of tax. Therefore, it is established that the Respondent had denied benefit of reduction in the rate of tax to his customers by increasing the base price exactly by the amount by which the tax was reduced and therefore, he had resorted to profiterring in violation of the provisions of Section 171 of the CGST Act, 2017. The Respondent had further compelled the recipients to pay additional GST on the increased price @ 18% and had he not increased the base price and charged additional GST his customers would have got benefit of further reduction in the MRP. Therefore, the additional amount of tax collected also amounts to profiteering made by the Respondent. 16. It is also revealed from the perusal of Annexure-Il prepared by the DGAP after examining the details of the outward taxable supplies of all the products supplied by the Respondent that the base prices of most of the products sold by him were increased after the tax was reduced from 28% to 18% w.e.f. 1

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affected by the reduction in the rate of tax, the base prices of 109 (74+35) items were increased w.e.f. 15.11.2017; in respect of 32 products, the base prices were reduced after 15.11.2017; whereas 13 products were newly introduced after 15.11.2017. Therefore, it is quite clear that the Respondent had not passed on the benefit of tax reduction in respect of the 109 products supplied by him during the period between 15.11.2017 to 31.05.2018 and hence, it is established beyond doubt that the Respondent had resorted to profiteering of ₹ 6,06,752.72/-, as has been elaborated in Annexure-Il of the DGAP s Report. The Respondent has not raised any objection against the calculation of the profiteered amount by the DGAP and hence this Authority determines the above amount as the profiteered amount. It has also been found that all the supplies were made by the Respondent in the NCT of Delhi. 17. The only argument advanced by the Respondent is that the MRPs were fixed by the manufacturer

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legal obligation on the plea that he had no control on the fixing of the MPRs. 18. The Respondent has also claimed that he had only charged commission @ 5% on the sales made by him which he was charging before and after coming in to force of the GST and hence he had not profiteered. However, it is clear from the narration of the facts mentioned above that the Respondent had increased the base prices of 109 products which were being supplied by him after the rate of GST was reduced w.e.f. 15.11.2017 and forced his customers to pay more prices than what they should have paid and thus he had denied the benefit of rate reduction to them. He had also compelled them to pay additional GST on the increased quantum of base price otherwise this would also have further resulted in passing on the benefit of rate reduction to them. Mere charging of the fixed commission does not amount passing on the above benefit and hence the above plea of the Respondent is frivolous and can not be accepted. 19. A

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llegation of profiteering has been duly established against him. It is clear from the facts of the present case that the Respondent was fully aware of the provisions of Section 171 of the COST Act, 2017 as well as the Notification dated 14.11.2017 whereby he was bound to pass on the benefit arising due to reduction in the rate of tax to his customers. However, the Respondent has deliberately acted in defiance of the above law and hence he is guilty of the conduct which is contumacious and violative of the provisions of the above Section. He has further acted in conscious disregard of the obligation which was imposed upon him by the law, by issuing incorrect invoices in which the base prices were deliberately increased by the amount by which the rate of tax was reduced and thus he had denied the benefit of reduction in the prices to his customers. He has further forced them to pay additional GST on the increased base prices which they were legally not required to pay, by issuing incorre

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2019 (2) TMI 66 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – TMI – Classification of traded item – Power Bank – Whether the “Power Bank”, traded by the Applicant, is classifiable under Heading 8504 40 90 as ‘Static Converter -Others’? – Held that:- The principal function of the instant product is to store the electricity in the battery of the said product and to supply the same when required. Hence it is pertinent to mention here that the battery in the Power Bank is the main / core part of the device and without the battery the Power Bank would not function in the required manner. The charge management system is an ancillary circuitry for Charging the battery and the voltage boost converter is also an ancillary circuitry to draw the current from the battery at the relevant rating, depends on the load of the device connected. The Power Bank can also be used in the absence of the said voltage booster system, in which Case only the prescribed / pre-determined rate of current only can be

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ant ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES Tax ACT, 2017 1. M/s. Xiaomi Technology India Private Limited, Orchid – Block E, Embassy Tech Village/ Devarabisanahahalli, Marathaili Outer Ring Road, Bangalore – 560 103 having GSTIN number 29AARCS5667D1ZQ, have filed an application for Advance Ruling under Section 97 of CGST Act,2017,KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of ₹ 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a Private Limited Company, registered under the Goods and Services Act, 2017, claims to be primarily engaged in trading of electrical and electronic goods such as Mobile Phones, Power Banks, Air Purifiers & other lifestyle products; imports as well as domestically procure the said Power Banks and sells the same under the brand

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The Voltage Booster Converter is a DC-to-DC power converter that steps up voltage from its input supply to its output i.e. load. It is a class of switched-mode power supply (SMPS) containing at least two semiconductors (a diode and a transistor) and at least one emery storage element i.e. a Capacitor, inductor or the two in combination. Filters made Capacitors (sometimes combination with inductors) are added to the output and input to reduce voltage ripples. The said converter detects the device being charged by the Mi Power Bank and adjusts the current to ensure the optimum level of current & voltage output, as per the load demand. The third component is a protective shell used for encasing the other components. It is of aluminum/ polycarbonate and is flame retardant. 4. The Applicant further submits that the Mi Power Bank performs the function of charging i.e it provides regulated output to compatible devices such as mobile phones tablets, Bluetooth speakers etc., It performs mai

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and the tariff entries relevant to the classification in the instant ease are 8504 40 90 in respect of static converters that are taxable at 18% of GST and 8507 60 00 in respect of electrical accumulators that are taxable at 28% of GST. 7. The Applicant further submitted that the terms used in the tariff are technical or scientific in nature and it sis a well settled principle of interpretation that where a word is used in tariff entry in a technical or scientific sense, then it must be construed according to its technical or scientific meaning. The applicant, based on the explanatory notes to the Harmonised Commodity Description and Coding System, under Chapter 8504, states that a static converter is an apparatus or a device that converts electric energy in order to adapt it for further use, A static converter essentially converts electric charge of a known frequency and voltage (input) into one having different frequency and voltage (output}, which can be higher or lower than the kno

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ort, issued by the Indian Institute of Technology (Banaras Hindu University), Varanasi wherein it is reported that Tower Bank can be considered as static converter and not only a charge accumulator . 7.2 The applicant, without prejudice to the above argument, put forth another argument, submitting that the Power Bank essentially performs dual function i.e. accumulation of energy & conversion of energy from DC to DC providing regulated output current; the principal function of the Power Bank is to ensure the charging of device; mere lithium-ion battery would not suffice to charge a device unless the battery is supported by a converter. Therefore the Power Bank has to be classified as per the converter contained therein, which performs the principal function of charging, in terms of Section Note 3 to the Section XVI of the Customs Tariff Act 1975. 7.3 The applicant wishes to draw the attention towards the rule 3(b) of General Rules of Interpretation of Customs Tariff and contends tha

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ff Act 1975 as well as The C,Ex., Tariff Act 1985. The Static Converter (UPSS) also is classified under 8504 in the GST regime and the explanatory notes to the Harmonised Commodity Description and Coding System to heading 85.04 supports the said Classification of the UPSS. 7.4 In View of the above, the applicant prays to clarify the classification of the Power Bank under tariff heading 8504, in the light of their analysis / arguments supra, technical report of IIT, Varanasi and judicial precedence on UPSS. FINDINGS & DISCUSSION: 8. We have considered the submissions made by the Applicant in their application for advance ruling as well as; the submissions made by Sri. Shivarajan K, Charted Accountant, the authorized representative during the personal hearing. We have also considered the issues involved on which advance ruling is sought by the applicant and relevant facts of the issue involved. 8.1 the Applicant, filed the instant application dated 17.05.2018 for advance ruling, seek

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o obtain output as per the load demand. Both the circuits are essentially enhancing the function of the main part i.e. Battery. Therefore the principal function of the said product is to store the electricity and supply the same i.e to charge the devices, connected to it. 8.3 Therefore it is clear from above that the principal function of the instant product is to store the electricity in the battery of the said product and to supply the same when required. Hence it is pertinent to mention here that the battery in the Power Bank is the main / core part of the device and without the battery the Power Bank would not function in the required manner. The charge management system is an ancillary circuitry for Charging the battery and the voltage boost converter is also an ancillary circuitry to draw the current from the battery at the relevant rating, depends on the load of the device connected. The Power Bank can also be used in the absence of the said voltage booster system, in which Case

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Delhi. 2001 (3) TMI 131 – CEGAT, NEW DELHI. The Applicant concludes with the argument that as the functions and components of UPSS are similar to that of Power Bank under examination, the Power Bank also merits classification under Chapter Head 8504 similar to that of UPSS. We proceed to examine the functions and components of UPSS vis-a-vis a Power Bank. The principal function of a UPSS is to act as an uninterrupted source of electric power. The electric stored in the battery of the UPSS is converted into A-C. power, by the inverter in it, and supplied. However it is not essential to have a battery in the UPSS and instead a generator could be used as a source of D.C. power. Therefore the battery is not the component defining the nature of UPSS. The mechanism of conversion of the DC power into AC power before supply constitutes the principal function of a UPSS. Accordingly it is classified as a Static Converter under Chapter Heading 8504. On the contrary a Power Bank, despite having a

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e accumulator s function of storing and supplying energy, or protect it from damage, such as electrical connectors, temperature control devices, and protective housings. They are classified in this heading even if they are designed for use with a specific device. It is clearly evident from the above explanatory note that accumulators are covered under heading 8507 whether or not they include any ancillary components which contribute to their function of storing and supplying electric energy. Further the. accumulators are classified under the heading 85.07 even if they are designed for use with a specific device. Therefore, even though the battery in the said Power Bank is attached to the ancillary circuitry of Voltage Booster System , for effective function of the said battery, the principal function of the said Power Bank remains the same i.e storing and supplying of electric energy and hence the said product merits classification of the heading 85 07. as an accumulator. 8.7 In this r

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GST – Started By: – Felipe Luciano – Dated:- 21-1-2019 Last Replied Date:- 26-1-2019 – Dears,Is possible do the GST Registration if I do not have a bank account?Or use the bank account of third party as my bank account for GST Purposes. – Reply By KASTURI SETHI – The Reply = Registration under GST is not mandatory to open bank account. You cannot use third party registration for this purpose. Otherwise also it is not required . – Reply By Felipe Luciano – The Reply = I need obtain GST registrat

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