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2019 (1) TMI 550 – DELHI HIGH COURT – TMI – Cancellation of petitioner's bail – the sole ground for cancellation of the petitioner’s bail is the impression given to the Sessions Court that the quantum of tax evasion involved is not ₹ 4.58 crores but ₹ 85 crores – Held that:- It is evident that the order cancelling the petitioner’s bail does not proceed on the basis of the quantum of tax evasion involved but on the basis that the petitioner has attempted to intimidate witnesses whom he had made dummy directors/proprietors in certain companies/firms – this Court is of the opinion that there is no infirmity in order dated 22.12.2018 made by the Sessions Court cancelling the petitioner’s bail; and that, the petitioner having misused and abused the liberty granted to him, is not entitled to the benefit of bail, at this stage – application dismissed. – BAIL APPLN. No. 3086/2018 & CRL.M. (BAIL) No. 2003/2018 & CRL.M.A. No. 50762/2018 Dated:- 28-12-2018 – MR. ANUP JAIRAM BHAMBHAN

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ereafter, a second application seeking cancellation of bail was moved, which the Sessions Court has allowed vide its order dated 22.12.2018. According to the petitioner however, the ground taken for cancellation of bail in the first application and the second application are discordant; the offence alleged against the petitioner is of tax evasion. The petitioner also says that under Section 132(4) and (5) of the Central Goods and Services Tax Act 2017 mere evasion of tax is a non-cognizable and bailable offence; (iii) that the sole ground for cancellation of the petitioner s bail is the impression given to the Sessions Court that the quantum of tax evasion involved is not ₹ 4.58 crores but ₹ 85 crores, which is false and baseless. In support of this the petitioner has drawn the attention of the Court to the first bail cancellation application filed by the respondent where in para 5 the numbers 8 and 5 have been inserted in handwriting, which according to the petitioner is a

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to have indulged in tax evasion/ wrongful availment or passing of input tax credit. Such statements, which are part of the record of the investigation which is still underway, have also been shown to the Court. 5. Upon a closer look at the figures inserted in para 5 referred to above, it appears to the Court that the figure so inserted in handwriting is not 85 but 8.5 . Whether the amount mentioned is ₹ 85 crores or ₹ 8.5 crores is, however, irrelevant since under Section 132(1)(i) in a case where the amount of tax evaded or input tax credit wrongly availed or utilized exceeds ₹ 5 crores, the offence is punishable with imprisonment for a term which may extend to 5 years and with fine. 6. In any case, it is evident that the order cancelling the petitioner s bail does not proceed on the basis of the quantum of tax evasion involved but on the basis that the petitioner has attempted to intimidate witnesses whom he had made dummy directors/proprietors in certain companies

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Customs – Extension of rectification facility for IGST Export Refunds through Officer Interface upto 15.11.2018 and introduction of Refund through Refund mechanism for Short paid IGST – TMI Updates – Highlights

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Goods and Services Tax – Started By: – MohanLal tiwari – Dated:- 27-12-2018 Last Replied Date:- 28-12-2018 – Dear Panelists,We are manufacturing & supplying goods to merchant exporters @ 0.1%, Railway parts @5% and others @18%. Due to maximum supplies to merchant exporters and railways, the ITC is getting accumulated day be day.Kindly advise whether we should claim refund of accumulated ITC on account of supplies to merchant exporters, if so how we can segregate the ITC against ITC taken for manufacturing of export or railway goods if some of the inputs are common for all. – Reply By KASTURI SETHI – The Reply = In GST era, the concept of 'merchant exporter' has lost its relevance. Now there is no difference between the terms, &

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ccording to Section 54 (3) (ii) of CGST Act, 2017 'where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council. : Since you are paying more tax on inward supply of materials procured by you and your out put tax rate is less than the rate tax paid on inward supplies you can claim refund due to the reason of inverted tax rate. – Reply By Ganeshan Kalyani – The Reply = Refund can be claimed for excess input tax credit accumulated on account of less output tax payable. And as regard segregation of input tax credit

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Goods and Services Tax – 75/49/2018 – Dated:- 27-12-2018 – Circular No. 75/49/2018-GST F. No. CBEC-20/16/05/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 27th December, 2018 To, The Principal Chief Commissioners / The Principal Directors General / Chief Commissioners / Directors General (All) / Principal Commissioners / Commissioners of Central Tax (All) / The Principal Chief Controller of Accounts, CBIC Madam/Sir, Subject: Guidelines for processing of applications for financial assistance under the Central Sector Scheme named Seva Bhoj Yojna of the Ministry of Culture – Reg. I. Background 1.1 The Ministry of Culture has introduced a Central Sector Scheme called the Seva Bhoj Yojna (hereinafter referred to as the Scheme ) for the reimbursement of central tax and the Central Government‟s share of integrated tax paid (hereinafter referred to as the said taxes ) on the p

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ular No. 36/10/2018-GST, dated 13th March, 2018 issued vide F. No. 349/48/2017-GST shall act as nodal officers for the purposes of this Scheme as well. The details of the nodal officers is enclosed as Annexure B to this Circular. The Directorate General of Goods and Services Tax (DGGST), 5thFloor, MTNL (Telephone Exchange) Building, 8, Bhikaji Kama Place, New Delhi-110066 shall be the central nodal agency for reporting and monitoring the reimbursement of the said taxes by the nodal officers under the Scheme. II. Application for obtaining Seva Bhoj Yojana – Unique Identity Number (SBY-UIN) 2.1 The institutions opting to avail of the Scheme must first register with the Darpan Portal of NITI Aayog to obtain a Unique ID from the portal and thereafter, apply on the CSMS Portal on the Ministry of Culture‟s website www.indiaculture.nic.inin the prescribed format, and upload the requisite documents. The details are contained in paragraph 7 of the guidelines issued by the Ministry of Cult

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-wise, the claimant would be required to apply for a separate SBY-UIN for each State or Union territory in which they undertake the specified activity. 2.4 Upon receipt of the application in FORM SBY-01 and the information of allocation of a Unique Enrolment Number by the Ministry of Culture, a unique ten digit SBYUIN, in the format of XX/YYYYY/ZZZ (where XX stands for the two digit State Code, YYYYY stands for the five digit Unique Enrolment Number allotted by the Ministry of Culture and ZZZ stands for the three digit running number assigned by the jurisdictional nodal officer) shall be communicated to the applicant in FORM SBY02 within seven days from the receipt of the complete application in FORM SBY-01 by the nodal officer. III. Application for claiming reimbursement of the said taxes in FORM SBY-03 3.1 All applications for reimbursement of the said taxes by a claimant shall be submitted to the nodal officer of the State/Union territory in whose jurisdiction the claimant undertake

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d with respect to each SBY-UIN obtained in terms of para 2.3 above, to the jurisdictional nodal officers. 3.4 The application shall be signed by the authorised signatory of the claimant and shall be submitted along with the following documents: a) Self-attested copies of the invoices issued by the suppliers for the purchases of the specified items mentioning the unique enrolment number allotted by the Ministry of Culture and SBY-UIN; b) A Chartered Accountant‟s Certificate certifying the following: (i) quantity, price and amount of central tax, State tax/Union territory tax or integrated tax paid on the purchase of the specified items during the quarter for which the claim is filed; (ii) the claimant is involved in charitable/religious activities; (iii) the reimbursement claimed in the current quarter/year is not more than the purchases in the previous corresponding quarter/year plus a maximum of 2.5%/10% for the current quarter/year, as the case may be; (iv) the claimant is usin

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he following: a) Invoices mentioning the unique enrolment number allotted by the Ministry of Culture and the SBY-UIN for the purchase of the specified items have been submitted; b) The amount claimed as reimbursement is on account of the said taxes paid on the purchase of the specified items during the claim period; c) The amount claimed does not exceed the limit specified in para 3.4(b)(iii) above. 4.2 The nodal officer may call for any document in case he has reason to believe that the information provided in the claim is incorrect or insufficient and further enquiry is required to be carried out before the sanction of the claim. 4.3 Where, upon examination of the application, the nodal officer is satisfied that the claimant is eligible for the reimbursement of the said taxes, he shall issue an order in FORM SBY-05 sanctioning the amount of reimbursement with full details of the Grant No. and the Functional Head (of Ministry of Culture) under which the amount is to be disbursed by th

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g. The detailed procedure to be followed by all the stakeholders for disbursal of financial assistance under the Scheme as prepared by the O/o the Pr. Chief Controller of Accounts, CBIC is enclosed as Annexure C. 4.4 Where the nodal officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed is not payable to the claimant, he shall issue a notice detailing the reasons thereof and requiring the claimant to furnish a reply within a period of fifteen days from the date of the receipt of such notice. 4.5 After receiving the reply, the nodal officer shall process the application and issue an order in FORM SBY-05 either sanctioning or rejecting the amount of reimbursement claimed. 4.6 No amount shall be rejected without giving the claimant a reasonable opportunity of being heard. 4.7 The order in FORM SBY-05 shall be issued within a period of sixty days from the date of issue of the acknowledgment in FORM SBY-04. V. Reporting of the reimburse

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C – Details of claimsfor financial assistance under SevaBhojYojnareceived and processed (Rs. in Lakhs) Sl. No . Claimant‟s name SB YUIN Date of receipt of application in FORM SBY-03 Date of issue of acknowledgment in FORM SBY-04 Date of issue of deficiency memo, if any Period to which the claim pertains Amount claimed Date of issue of order in FOR M SBY-05 Amount sanctioned Amount rejected Date of issue of Payment advice in FORM SBY- 06 1 2 3 4 5 6 7 8 9 10 12 13 Table D-Monthly summary of Financial Assistance under Seva Bhoj Yojna (For the month of ____) (Rs. in Lakhs) Opening balance Details of claims received Details of claims sanctioned Details of claims rejected Closing balance Number Amount Number Amount Number Amount No. Amt. For the month Up to the month For the month Up to the month For the month Up to the month For the mont h Up to the month For the month Up to the month For the month Up to the month No. Amt. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 5.3 The nodal officers

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icable) 5. Address 6. Details of locations within a State/Union territory where activity of distribution of free food to public is undertaken 7. Unique Enrollment Number allotted by the Ministry of Culture 8. Date of issue of unique enrollment number by the Ministry of Culture 9. Name of the authorized person 10. Email Address of the authorized person 11. Mobile Number of the authorized person 12. Bank Account Details (add more if required) Verification: I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of the authorized person Place: Date: Name of authorized person: Designation/Status FORM SBY-02 Seva Bhoj Yojna-Unique Identification Number (SBY-UIN) 1. Name of the charitable/religious institution 2. Type of entity (as per para 6 (i) of the Guidelines on the Scheme for Financial Assistance under Seva Bhoj Yojna issued by the Ministry of Culture, vide

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mbursement Integrated Tax claimed as reimbursement (50% of the Integrated Tax paid) Total tax claimed as reimbursement (5+ 6) 1 2 3 4 5 6 7 10. Details of Bank Account: Sl. No. Details 1. Bank Account Number 2. Bank Account Type 3. Name of the Bank 4. Name of the Account Holder/Operator 5. Address of Bank Branch 6. IFSC 7. MICR 11. Verification I/we _______ as an authorized signatory of << Name of organization >> hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. That I/we are eligible to claim financial assistance under the Seva Bhoj Yojna and that I/we satisfy all the conditions as provided in para6 of the Guidelines on the Scheme for Financial Assistance under Seva Bhoj Yojna issued by the Ministry of Culture, vide F.No. 13-1/2018-US (S&F) dated 01.08.2018. That the amount of tax claimed as reimbursement has been paid by us/me to the supplie

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ax paid on the purchase of the specified items during the quarter for which the claim is filed; b) The institution is involved in charitable/religious activities and the specified raw food items have been used for only distributing free food to the public/devotees during the claim period. c) the reimbursement claimed in the current quarter/year is not more than the purchases in the previous corresponding quarter/year plus a maximum of 2.5%/10% for the current quarter/year, as the case may be. d) The charitable/religious institution is using the specified items only for distributing free food to public/devotees etc during the claim period. e) The claimant fully satisfies the conditions laid down in para 6 of the Guidelines on the Scheme for Financial Assistance under Seva Bhoj Yojna issued by the Ministry of Culture, vide F.No. 13-1/2018-US (S&F) dated 01.08.2018. FORM SBY-04 Acknowledgment Applicant‟s Name: SBY-UIN: Acknowledgement Number : Applicant‟s Name : Your appli

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ned 3. Amount rejected 4. Reason(s) for rejection, if any 5. Net amount to be paid to the claimant I hereby sanction an amount of Rs. _________ to M/s___________having SBY-UIN as the amount of central tax and centre‟s share of integrated tax to be reimbursed under the Seva Bhoj Yojna Scheme, out of a total amount of Rs. _______ claimed vide application no. __________ received in this office on ______________, for the claim period ________________. The amount payable will be debitable to the Functional Head ************ under Grant No….. of Ministry of Culture for the Financial Year……………, under which the budget has been authorized by the Ministry of Culture to the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance. I hereby reject an amount of Rs. _________ from the said claim amount for reasons elaborated at Sl. No. 4 of the table above. Date: Place Signature : Name: Designation: Office Address: FORM S

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Address: To ___________ (SBY-UIN) ___________ (Name) ____________ (Address) F. No. 13-1/2018-US (S&F) Government of India Ministry of Culture P. Arts Bureau **** Puratatva Bhawan, GPO Complex, INA, New Delhi. 1st August, 2018 GUIDELINES ON SCHEME FOR FINANCIAL ASSISTANCE UNDER SEVA BHOJ YOJNA 1. TITLE The scheme shall be known as SEVA BHOJ YOJNA . The Scheme shall be applicable within the territorial jurisdiction of India. The Scheme will remain open from 1st to 15th of every month. Thereafter, the scrutiny of the applications received will be carried out by duly constituted committee on monthly basis. 2. OBJECTIVE Under the Scheme of Seva Bhoj Yojna Central Goods and Services Tax (CGST) and Central Government‟s share of Integrated Goods and Services Tax (IGST) paid on purchase of specific raw food items by Charitable/Religious Institutions for distributing free food to public shall be reimbursed as Financial Assistance by the Government of India. 3. SCOPE This is a Central S

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es The total amount of CGST and Central Government‟s share of IGST that would be reimbursed on purchases in the Financial Year 2019-20 will be capped at a maximum of 10% of the current financial year i.e. 2018-19. 6. CRITERIA FOR FINANCIAL ASSISTANCE i) A Public Trust or society or body corporate, or organisation or institution covered under the provisions of section 10 (23BBA) of the Income Tax Act, 1961 (as amended from time to time) or registered under the provisions of section 12AA of the Income Tax Act, 1961, for charitable/religious purposes, or a company formed and registered under the provisions of section 8 of the Companies Act, 2013 or section 25 of the Companies Act, 1956, as the case may be, for charitable/ religious purposes, or a Public Trust registered as such for charitable/religious purposes under any Law for the time being in force, or a society registered under the Societies Registration Act, 1860, for charitable/religious purposes. ii) The applicant Public Tru

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State Government for the purpose of distributing free food: self- certificate. vi) The institutions shall serve free food to at least 5000 people in a calendar month. vii) The Institution/Organization blacklisted under the provisions of Foreign Contribution Regulation Act (FCRA) or under the provisions of any Act/Rules of the Central/State Government shall not be eligible for Financial Assistance under the Scheme. 7. PROCEDURE FOR ENROLMENT There shall be one time enrolment for eligible Charitable/Religious Institutions who apply under Seva Bhoj Yojna Scheme . The Ministry of Culture will enrol eligible Charitable/Religious Institutions for a time period ending with Finance Commission period i.e. till 31.3.2020 and subsequently the enrolment may be reviewed / renewed by the Ministry, subject to the performance evaluation of the institutions. Charitable/Religious Institution shall first register with Darpan Portal of NITI Aayog and get Unique ID generated by Darpan Portal (if not alread

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ay of application and providing free food to at least 5000 people in a month. (viii) Certificate from District Magistrate indicating that the institution is involved in charitable/religious activities and is distributing free food to public/devotees etc. since last three years atleast on daily/monthly basis. (ix) PAN/ TAN Number of the institution/ organization. (x) List of locations where free food is being distributed by the institution. (xi) Number of persons being served free food by the Institution in previous year – self declaration. (xii) Bank Authorization Letter as per prescribed format. All applications along with supporting documents received online from the institutions in the Ministry shall be examined by a Committee constituted for the purpose. Incomplete applications not supported by required documents will be summarily rejected and only eligible charitable/religious institutions will be permitted to claim Financial Assistance as reimbursement of CGST and Central Governm

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Tax officer: After enrolling with the Ministry of Culture, the applicant shall submit an application in a specified form along with a copy of the registration certificate issued by the Ministry of Culture to the nodal Central Tax officer in the State/UT. The nodal Central Tax officer on receipt of the application and registration certificate, shall generate a Unique Identity Number (UIN) and communicate the same to the applicant. (iii) Timelines for refunds: All applications for reimbursements shall be submitted on a quarterly basis in a specified form and manner before the expiry of six months from the last day of the quarter in which the purchases have been made. (iv) Documents to be submitted: The following documents shall be submitted along with the application form: • Invoices issued by the suppliers for the purchases of specified items in para no. 5 above. • The Unique enrolment number allotted by Ministry of Culture and UIN allotted by the Central Tax authority should

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by the beneficiary institutions, at the beginning of next financial year, to the Ministry as per the following format: Location of Free Food Services: Cost of the Food items excluding GST: GST levied: Total GST paid (CGST,SGST/UTGST,IGST and amount of Financial Assistance released by ministry: No. of days Free food was provided in a calendar month (month-wise) No. of persons who were provided Free Food in a calendar month (month-wise) At least 12 photographs (taken on monthly basis) of Free Food Services: 11. INCOMPLETE APPLICATIONS Incomplete applications not supported by the required documents and applications received without recommendation of the prescribed authority will be summarily rejected. 12. RELEASE OF FUNDS UNDER THE SCHEME: The funds will be released to the institutions as per the claims verified and passed by the GST authorities. The Refund Sanction Order will be issued by the GST Authority. 13. INSPECTION AND MONITORING Inspection would be carried out by Ministry officia

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escribed by the Ministry. The assistance provided by the Ministry of Culture shall be recovered with penal interest, apart from taking criminal action as per law. ************************* Annexure – B List of Nodal Officers S.No. State/UT Nodal Commissionerate Contact Address of the Commissionerate Nodal Officer Phone number and E-mail id of Nodal Officer 1 Andhra Pradesh Guntur CGST GST Bhavan, Kannavarithota, Guntur522004 Mr. K. Mahipal Chandra, Assistant Commissioner 0863-2234713, mahipal.chandra@gov.in 2 Andaman & Nicobar Islands Haldia Assistant Commissioner of Central Tax. A & N Division, Kandahar Marg (VIP Road), Port Blair – 744103 Mr. T Inigo, Assistant Commissioner, Andaman & Nicobar Inigo.timothy@gov.in 3 Arunachal Pradesh Itanagar CGST &CX Commissionerate, Itanagar791110 Mr. N.K.Nandi, Assistant Commissioner 0360-2351213, nknandi2014@gmail.com 4 Assam Dibrugarh CGST & CX Commissionerate, Dibrugarh-786003 Mr. B.B.Baruah, Assistant Commissioner 0373-23140

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cegate.gov.in 11 Goa Goa GST Bhavan, EDC Complex, Patto, Panaji403001 Mr. S. K. Sinha, Additional Commissioner 0832-2437190, sanjay1.sinha@icegate.gov.in 12 Gujarat Gandhinagar O/o the Commissioner, CGST, Gandhinagar Custom House,Near All India Radio, Navrangpura, Ahmedabad-380009. Dr. Amit Singal, Joint Commissioner 079-27540424, singalamit@rediffmail.com 13 Haryana Gurugram Plot No. 36-37, Sector-32, Gurugram Mr. Raj Karan Aggarwal, Assistant Comissioner 0124-2380269, Aggarwalrajkaran@gmail.com 14 Himachal Pradesh Shimla Camp at Plot No. 19 Sector 17-C, C.R Building Chandigarh Mr.Nikhil Kumar Singh, Assistant Commissioner 0172-2704196, nikhil.singh@icegate.gov.in 15 Jammu and Kashmir Jammu OB-32, Rail Head Complex, Jammu Mr.Jaypal J, Assistant Commissioner 0191-2475320, prakash.online1984@gmail.com 16 Jharkhand Ranchi 5th Floor, C.R.Building, 5- A, Main Road, Ranchi834001 Mr. Debabrata Chatterjee, Assistant Commissioner 0651-2330218, debabrata.chaterjee@gmail.com 17 Karnataka Bengalu

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aya Shillong CGST & CX Commissionerate, Shillong793001 Mr. Om Prakash Tiwary, Assistant Commissioner 0364-2506758, tiwary.op@gov.in 24 Mizoram Aizawl CGST & CX Commissionerate, Aizawl796001 Mr. L.Ralte, Deputy Commissioner 0389-2346515 , lal.ralte@icegate.gov.in 25 Nagaland Dimapur CGST & CX Commissionerate, Dimapur-797112 Mr. Gopeswar Chandra Paul, Assistant Commissioner 0386-2351772, paul.gopeswar3@gmail.com 26 NCT of Delhi Delhi (South) 2nd & 3rd Floor, EIL Annexe Building, BhikajiCama Place, New Delhi, Delhi 110066 Ms. Priyanka Gulati, Assistant Commissioner 011-40785842 shikhar.pant@gov.in 27 Odisha Bhubaneshwar C.R. Building, (GST Bhawan),RajaswaVihar, Bhubaneshwar-751007 Mr. Sateesh Chandar, Joint Commissioner 0674-2589694 sateesh.chandar@nic.in 28 Puducherry Puducherry I, Goubert Avenue (Beach Road), Puducherry -605001. A. Syamsundar, Joint Commissioner 0413-2224062, 0413-2331244, pondycex.gst@gov.in 29 Punjab Ludhiana Central Excise House, FBlock, Rishi Nagar,

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r Pradesh Lucknow 7-A, Ashok Marg,Lucknow-226001 Mr. Avijit Pegu, Assistant Commissioner 0522-2233001, avijit.pegu@icegate.gov.in 36 Uttarakhand Dehradun Office of the Commissioner, Central Goods & Services Tax, E- Block, Nehru Colony, Dehradun Mr. A.S. Rawat, Assistant Commissioner 0135-2668668, sanjay2.shukla@icegate.gov.in 37 West Bengal Kolkata (North) 180, Shanti Pally, Rajganda Main Road, Kolkata Mr. Shobhit Sinha, Assistant Commissioner 033-24416813, Shobhitsinha.jsr@gov.in Annexure – C Procedure for Disbursal of Financial Assistance and Accounting Seva Bhoj Yojana (SBY), Ministry of Culture version date: 10/10/2018 Pr. Chief Controller of Accounts Central Board of Indirect Taxes& Customs Department of Revenue Ministry of Finance 1. Background: The Scheme of Financial Assistance under Seva Bhoj Yojna (SBY) has been launched by the Ministry of Culture from the financial year 2018-19 vide Order No. 13-I/2018-US (S&F) dated 31st May 2018. Under this Scheme, the Governme

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ng five PAOs have been designated for making payment & accounting under the scheme: Zone PAO North PAO, Customs, Amritsar (Code 050240) East PAO, GST, Kolkata II (Code 052679) West PAO, Nasik (Code 054975) South PAO, Tirupati (Code 055240) Central PAO, GST, Delhi (Code 051493) The zone-wise grouping of States & 8 UTs against the designated zonal PAOs is attached at Annexure A 4. Creation of DDOs for processing of claims under the Scheme: i) State/UT-wise new DDOs (36 in nos.) will be created which will be duly mapped with the 5 PAOs (as per Point 3 above). Existing DDOs authorized for payment to the UIN entities may operate as DDOs for processing of payments under the SBY scheme also but with new DDO Codes. ii) Request for opening of new DDO Code will be forwarded to the Accounts Officer (Revenue Coordination), O/o Pr. Chief Controller of Accounts, Central Board of Indirect Taxes, 1st Floor, DGACR Building, I.P. Estate, New Delhi 110002 in the Format as given in Annexure B unde

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hall, in their capacity as Sanctioning Authority, act as Program Division (PD) on PFMS platform iii) Where upon examination of the application of refund by the charitable institutions, the nodal officer is satisfied in respect of the correctness of the claim and that the reimbursement is due and payable to the applicant, he shall issue a sanction order in FORM SBY05 rejecting; or otherwise sanctioning the amount of reimbursement with full details of the Grant No. and the functional head (of Ministry of Culture) under which the amount is to be disbursed by the PAO. The Nodal Officer shall also issue the Payment Advice addressed to the concerned PAO in FORM SBY06. 6. Preparation of Bill by DDO & Payment by PAO under the Scheme: i) The Nodal Officer, in the capacity of Sanctioning Authority (recognized on PFMS as Program Division), shall ensure the availability of budget on PFMS, and thereafter enter the Sanction details (SBY05) and the details of Payment Advice (SBY06) as required in

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r the Accounting Rules and fresh authorization from the budget of subsequent financial year would be required to pass the bills received in the new financial year. v) The bills pending with the PAO at the end of a financial year for want of budget shall be returned by the PAO and the bills with revalidated Sanction Order (SBY05) shall be forwarded to the concerned PAO after the Letter of Authorization for allocation of budget to CBIC is provided in the next financial year. vi) No manual payment will be allowed in the system. 7. Responsibilities of the PAOs under the Scheme: i) Periodical Reports (Monthly/Quarterly) will be generated by the designated PAOs and shared with the Pr. A.O, CBIC. The Pr. Accounts Office shall further share the report with the Pr. Accounts Office, Ministry of Culture for reconciliation purposes. ii) In the case of authorized budget is exhausted, the payments will not be made by the PAO till the budget is augmented by Ministry of Culture. iii) At the end of fin

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2018 (12) TMI 1600 – NATIONAL ANTI-PROFITEERING AUTHORITY – 2019 (20) G. S. T. L. 398 (N. A. P. A.) – Profiteering – supply of “Handloom Design-King Supreme Lungi” – benefit of reduction in the rate of tax at the time of implementation of GST w.e.f 01.07.2017 not passed on – contravention of the provisions of Section 171 of Central Goods and Service Tax Act, 2017 – Held that:- It is apparent from the perusal of the facts of the case that there was no reduction in the rate of tax on the above product w.e.f. 01-07-2017, hence the anti-profiteering provisions contained in Section 171(1) of the Central Goods and Services Tax Act, 2017 are not attracted.
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The Respondent has not contravened the provisions of Section 171 of the CGST Act, 2017 and hence there is no merit in the application filed by the Applicant – application dismissed. – Case No. 26/2018 Dated:- 27-12-2018 – SH. B. N. SHARMA, CHAIRMAN, SH. J. C. CHAUHAN, TECHNICAL MEMBER, MS. R. BHAGYADEVI, TECHNICAL MEMBER Present:- M

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vice Tax (CGST) Act, 2017. In this regard, the Kerala State Screening Committee had relied on two invoices issued by the Respondent, one dated 07.04.2017 (Pre-GST) and the other dated 18.08.2017 (Post-CST). 2. The above reference was examined by the Standing Committee on Anti-Profiteering and was further referred to the DGAP vide minutes of it's meeting dated 02.07.2018 for detailed investigations under Rule 129 (1) of the CGST Rules, 2017 3. The DGAP has stated in his Report dated 28.09.2018 that in the pre-GST era, the applicable Value Added Tax (VAT) was nil and the Central Excise Duty on the product was exempted vide Notification No.30/2004-CE dated 09.07.2004. In the post GST era the rate of tax was levied @ 5%. The details of the invoices issued by Respondent are as per the table given below:- Sr.No. Description of the product supplied Pre-GST (Invoice no. 160 dated 07.04.2017) Post-GST (Invoice No. JI/11842 dated 18.08.2017) Base Price after Discount (Rs.) Tax Rate Tax Amoun

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x in the pre-GST period was shown as 2% w.r.t. the said invoice No. 160 dated 07.04.2017, however, it was clear from the said invoice itself that there was actually nil tax. Thus, the two aforementioned supporting invoices confirm that there was an increase in the rate of tax on the product Handloom Design-King Supreme Lungi from nil in the pre-GST era (there was no Excise Duty or VAT) to 5% in the post-GST era. Conclusively, the DGAP has submitted that as there was no reduction in the tax rate of the said product, the provisions of Section 171 of the CGST Act, 2017 were not contravened and the allegation of profiteering by the Respondent was not established. 5. The above report was considered by the Authority in its meeting held on 03.10.2018 and it was decided that as there was no private applicant, the Kerala Screening Committee may be asked to appear before the Authority. On 31.10.2018 Smt. A.Shainamol, Additional Commissioner, SGST, Kerala appeared on behalf of the Applicant No. 1

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2018 (12) TMI 1601 – NATIONAL ANTI-PROFITEERING AUTHORITY – 2019 (20) G. S. T. L. 386 (N. A. P. A.) – Profiteering – benefit of GST at the time of implementation of the GST not passed on – contravention of the provisions of Section 171 of CGST Act, 2017 – Held that:- It is apparent from the perusal of the facts of the case that there was no reduction in the rate of tax on the above product w.e.f. 01-07-2017. There is also no increase in the per unit base price (excluding tax) of the above product and therefore the allegation of profiteering is not established.
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Though the rate of tax has been reduced from 28% to 18% w.e.f. 14.11.2017 the Kerala Screening Committee has failed to produce any invoice and has not examined any documents to establish that the benefit of tax reduction has not been passed on by the Respondent to the recipient hence DGAP has rightly observed that no supporting documents or invoices of the product ‘Mirror Series Tiles’ for the period post 15.11.2017 have b

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ti-Profiteering vide the minutes of it s meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by the Respondent on the supply of Mirror Series Tiles , by not passing on the benefit of GST at the time of implementation of the GST w.e.f. 01.07.2017 and w.e.f. 14.11.2017 when the GST rate was reduced from 28% to 18% vide Notification No. 41/2017 Central Tax (Rate) dated 14.11.2017. Thus it was alleged that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of CGST Act, 2017. In this regard, the Kerala State Screening Committee had relied on two invoices issued by the Respondent, one dated 18.04.2017 (Pre-GST) and the other dated 14.07.2017 (Post-CST). 2. The above reference was examined by the Standing Committee on Anti-Profiteering and was further referred to the DGAP vide minutes of its meeting dated 02.07.2018 for detailed investigations under Rule 129 (1) of the CGST Ru

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actual selling prices. Therefore, the DGAP has also examined whether the allegation of profiteering was sustainable at the time of implementation of the GST w.e.f. 01.07.2017 comparing the pre-GST & post-GST sale invoice-wise details of the applicable tax rate and the base price (excluding CST or Central Excise Duty or GST) of the said product supplied by the Respondent as has been furnished in the table below:- Particulars Pre-GST Post-GST Product Description Mirror Series Tiles (HSN Code 6907) Invoice No. 0075 GST0042 Invoice Date 18.04.2017 14.07.2017 M.R P (in Rs.) A 550 – 55% of M.R.P. (45% Abatement) (in Rs.) B=55% of A 302.50 – Central Excise Duty C 12.5% – Central Excise Duty (in Rs.) D=C*B 37.81 – Base Price (excluding Excise Duty or GST or GST) (in Rs.) E 310 310 Base Price for Central Sales Tax (GST) (in Rs.) F = E+D 347.81 – Central Sales Tax (GST) G 2% Central Sales Tax (in Rs.) H=G*F 6.96 GST I – 28% Total Tax (in Rs.) J=D+H or I 44.77 86.8 Total Tax in terms of perce

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the Applicant No. 1 and during the hearing she agreed with the report submitted by the DGAP. 6. We have carefully examined the DGAP s report and the documents placed on record and find that the following issues are required to be settled in the present proceedings as per the provisions of Section 171 of the CGST Act:- I. Whether there was reduction in the rate of tax on the product in question w.e.f. 01.07.2017 or 14.11.2017? ll. Whether any benefit of reduction in the rate of tax was to be passed on? III. Whether the benefit of reduction in tax was passed on to the recipient by way of commensurate reduction in prices? 7. It is apparent from the perusal of the facts of the case that there was no reduction in the rate of tax on the above product w.e.f. 01-07-2017, as could be seen from the table given above. There is also no increase in the per unit base price (excluding tax) of the above product and therefore the allegation of profiteering is not established. 8. Though the rate of tax

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2018 (12) TMI 1602 – NATIONAL ANTI-PROFITEERING AUTHORITY – 2019 (20) G. S. T. L. 396 (N. A. P. A.) – Profiteering – PA Ceiling Speaker BS- 6083T – benefit of reduction in the rate of tax not passed – contravention of the provisions of Section 171 of the CGST Act, 2017 – Held that:- It is apparent from the perusal of the facts of the case that while there was reduction in the rate of tax on the above products from 28% to 18% w.e.f. 15.11.2017, vide Notification no. 41/2017-central Tax (Rate) dated 14.1 1.2017, but the base prices (excluding tax) of both the above products had remained the same and hence the allegation of profiteering is not established.
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The Respondent has not contravened the provisions of Section 171 of the CGST Act, 2017 and hence there is no merit in the application filed by the above Applicants – application dismissed – Case No. 28/2018 Dated:- 27-12-2018 – SH. B.N. SHARMA, CHAIRMAN, SH. J. C. CHAUHAN, TECHNICAL MEMBER, MS. R. BHAGYADEVI, TECHNICAL MEMBER Sm

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g in contravention of the provisions of Section 171 of the CGST Act, 2017. In this regard, the Kerala State Screening Committee had relied on two invoices issued by the Respondent, one dated 30.10.2017 (Pre-CST rate revision) and the other dated 04.12.2017 (Post GST rate revision). 2. The above reference was examined by the Standing Committee on Anti-Profiteering and was further referred to the DGAP vide minutes of it's meeting dated 02.07.2018 for detailed investigations under Rule 129 (1) of the CGST Rules, 2017. 3. The DGAP has stated in his report dated 28.09.2018 that the applicable rate of tax was reduced to 18% from the existing rate of 28% w.e.f. 15.11.2017, vide Notification No. 41/2017-Central Tax (Rate) dated 14.11.2017. Details of the invoices issued by the Respondent are as per the table given below:- S.No. Product Pre-rate of GST revision (Before 15.11.2017) Post rate of GST revision (After 15.11.2017) Invoice No. & date Tax Rate Base price per unit Excluding GST

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t's meeting held on 03.10.2018 and it was decided that as there was no private applicant, hence the Kerala Screening Committee should be asked to appear before the Authority. On 31.10.2018 Smt. A. Shainamol, Additional Commissioner, SGST, Kerala appeared on behalf of the Applicant No. 1 and during the hearing she agreed to the Report submitted by the DGAP. 6. We have carefully examined the DGAP's Report and the documents placed on record and find that the following issues are required to be settled in the present proceedings:- I. Whether there was reduction in the rate of tax on the above products in question w.e.f. 15.11.2017? II. Whether any benefit of reduction in the rate of tax was to be passed on? 7. Perusal of Section 171 of the CGST Act 2017, shows that it reads as under:- (i) Any reduction in rate of tax on any supply of goods or services or ' the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. 8. It is ap

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2019 (1) TMI 21 – NATIONAL ANTI-PROFITEERING AUTHORITY – 2019 (20) G. S. T. L. 391 (N. A. P. A.) – Profiteering – supply of the product “Paint (AP Apex Classic WT 10 LT (HSN Code 3209)) – benefit of reduction in the rate of tax of GST at the time of implementation of the GST – contravention of provisions of Section 171 of the CGST Act, 2017 – Held that:- It is evident that the Respondent has increased the base price of the product from ₹ 1855.05/- to ₹ 1859.55/- resulting in an increase of ₹ 4.50/-. In this context, it is apparent that the post-GST price before discount has been reduced from ₹ 2159/- to ₹ 1927/-. Also, the discount offered has been reduced from ₹ 75.57/- to ₹ 67.45/- i.e. by ₹ 8.12/- and hence post-GST, there is increase in the base price of ₹ 4.50/-. The increase in the base price is on account of the reduction in the discount. It is also revealed that the reduction in discount doesn't amount to profiteering as th

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ferred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by the Respondent on the supply of the product Paint (AP Apex Classic WT 10 LT (HSN Code 3209)) , by not passing on the benefit of reduction in the rate of tax of GST at the time of implementation of the GST w.e.f. 01.07.2017. In this regard, the Kerala State Screening Committee had relied on two invoices issued by the Respondent, one dated 20.06.2017 (Pre-GST rate reduction) and the other dated 09.11.2017 (Post-GST rate reduction). 2. The above application was examined by the Standing Committee on Anti-Profiteering and was further referred to the DGAP vide minutes of it's meeting dated 02.07.2018 for detailed investigations under Rule 129 (1) of the CGST Rules, 2017. 3. The DGAP has stated in his Report dated 28.09.2018 that in the pre-GST era, the product Paint (AP Apex Classic WT 10 LT (HSN Code 3209)) attracted VAT @ 14.50% and the Central Excise Duty @ 12.50% on 70% of the MRP, in ter

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Rs.) L=H+K 530.48 520.67 13. Total Tax incident (%) M=L/I 28.60% 28% 14. Increase in Base Price Diff in I Rs.4.50/- (0.24%) 4. The DGAP has further stated that the total tax rate has been reduced from 28.60% to 28% post implementation of the GST. The DGAP has also submitted that the Respondent had increased the base price of the above product from ₹ 1855.05/- to ₹ 1859.55/- resulting in an increase of ₹ 4.50/- which was very negligible i.e. 0.24%. He has further submitted that post-GST, the price before discount had been reduced from ₹ 2159/- to ₹ 1927/- and the discount offered was reduced from ₹ 75.57/- to ₹ 67.45/- i.e. by ₹ 8.12/- hence the post-GST increase in the base price was ₹ 4.50/-. He has also contented that this increase was only of 0.24% which was primarily on account of the reduction in the discount and such an increase couldn't qualify as profiteering due to reduction in the tax rate, thus, the provisions of Sect

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4.50/-. In this context, it is apparent that the post-GST price before discount has been reduced from ₹ 2159/- to ₹ 1927/-. Also, the discount offered has been reduced from ₹ 75.57/- to ₹ 67.45/- i.e. by ₹ 8.12/- and hence post-GST, there is increase in the base price of ₹ 4.50/-. The increase in the base price is on account of the reduction in the discount. It is also revealed that the reduction in discount doesn't amount to profiteering as the same was offered from his profit margin by the Respondent and doesn't not form part of the base price and therefore, the Respondent cannot be held guilty under Section 171 of the Act. 8. Based on the above facts it is clear that the Respondent has not contravened the provisions of Section 171 of the CGST Act, 2017 and hence there is no merit in the application filed by the above Applicants and the same is accordingly dismissed. 9. A copy of this order be sent to both the Applicants and the Respondent

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2019 (1) TMI 22 – NATIONAL ANTI-PROFITEERING AUTHORITY – TMI – Profiteering – manufacturers of Fast Moving Goods Consumer Goods (FMCGs) – benefit of reduction in the rate of tax not passed – increase in the base price – contravention of the provisions of Section 171 of the CGST Act, 2017 – Held that:- The fact that the GST rates have been reduced vide Notification No. 41/2017-Central Tax (Rate) dated 14 11.2017, with effect from 15.11.2017 is not in dispute. The Respondent is a distributor who is duly registered under the above Act and hence the benefit of rate reduction was required to be passed on by him to the recipients as per the provisions of Section 171 of the CGAT Act, 2017 – From the perusal of the invoices dated 11.10.2017 and 30.11.2017 it is noticed that the Respondent had increased the base price of Garnier Nat Shade 3 from ₹ 24.41 (price charged prior to rate reduction) to ₹ 26.48 (price charged after rate reduction). Similarly from the perusal of Annexure-13

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t hold good in as much as he is registered supplier under the CGST/SGST Act, 2017 and is bound to follow the notification dated 14.11.2017 to pass on the benefit of GST rate reduction. The legal obligation imposed upon him cannot be .ignored only because he is not the manufacturer who controls the prices, as he is accountable as a supplier to pass on the benefit of GST rate reduction. There is no evidence to show that he had corresponded with the manufacturer for decrease in the base prices on account of the GST rate reduction. Hence it is apparent that the Respondent inspite of his legal obligation has enhanced the prices of all the 293 products and resorted to profiteering.
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It is also established from the above facts that the Respondent had issued incorrect invoices while selling all the above products to his customers as he had not correctly shown the basic prices which he should have legally charged from them. The Respondent had also compelled them to pay additional GST on th

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eceived from the Directorate General of Anti-Profiteering (DGAP) under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the present case are that on the receipt of a reference dated 27.02.2018, where a complaint was filed with the Secretary National Anti-Profiteering Authority (NAA), alleging that certain major manufacturers of Fast Moving Goods Consumer Goods (FMCGs) including M/s. Garnier Laboratories Ltd., had not passed on the benefit of reduction in the rate of tax from 28% to 18% w.e.f. 15.11.2017, was forwarded to the DGAP for necessary action and the DGAP had forwarded it to the Standing Committee to prima facie verify the veracity of the complaint. The Standing Committee vide the minutes of it's meeting dated 13.04.2018 requested the DGAP to initiate investigation under Rule 129 (1) of the CGST Rules, 2017 stating that the Respondent had not fully passed on the benefit of the tax reduction from 28% to 18% granted vide Notification

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um of benefit which he had not passed on during the period between 15.11.2017 to 31.03.2018 on the above product. The Respondent was also requested to provide copy of the audited balance Sheet, Price List for the products sold after 15.11.2017 but not sold during 01.11.2017 to 14.1 1.2017, details of outward taxable supplies from 01.11.2017 to 31.03.2018 for all the products impacted by GST rate reduction w.e.f. 15.11.2017. 3. The Respondent in response to the above notice submitted various documents vide his replies dated 06.07.2018 and 31.07.2018. After examination of the replies submitted by the Respondent the DGAP has informed that the Respondent had contended that they had passed on the benefit of reduction in the tax rate to the customers by way of a GST Scheme No. SCH1700722, by giving a discount of 12.5% on the product. The DGAP has further intimated that after the investigation, it was found that the Respondent was required to sell the said goods at the pre 15.11.2017 base pri

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26.48 per piece, which was more than the pre rate reduction price of ₹ 24.41 per piece, charged by the Respondent for the same product. 5. The DGAP has further stated that the details submitted by the Respondent were analysed and it was found that 388 products supplied by the Respondent during the period between 15.11.2017 to 31.03.2018 were impacted by the reduction in the rate of GST from 28% to 18% w.e.f. 15.11.2017. Out of the above 388 products 81 products were not sold during the period between 01.11.2017 to 14.11.2017 and hence, the reference prices for calculating the profiteering amount for these products were not available. Of out these 81 products, 41 products were newly introduced items post GST rate reduction w.e.f. 15.11.2017. For the remaining 40 items, the reference prices for calculation of the profiteered amount had been taken from the price list (for the period pre 15.11.2017) submitted by the Respondent, which further revealed that out of these 40 items, the b

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ggarwal, Assistant Commissioner and Sh. Bhupender Goyal, Assistant Director (Costs). The Respondent was represented by Sh. Mukesh Malik. 7. The Respondent vide his written submissions filed on 18 09.2018 and 21.09.2018 stated that the demand raised on him was incorrect as he was only a distributor of the products in question. He has further added that the MRP was fixed by the manufacturer i.e. M/S L'oreal and the billing system was based on the web based software of the manufacturer in which he could upload the quantity of the products to be sold to his customers. He further added that other figures such as MRP, Basic Rate, Discount, if any and GST calculations etc. were loaded/ printed by the manufacturer's software itself. He also stated that if he wanted to give any cash discount (on the basis of the Dealer's better payment terms etc.) out of his earnings, this discount entry could be uploaded by him in the end of the billing amount before arriving at the final payable f

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e questioned for any such revision of MRP. He has further contended that the calculation made by the DGAP was incorrect and the proposed demand was in excess of the profiteering liability. He has also stated that the present notice by proposing cancellation of registration obtained by him under GST the law as a measure of penalty was not only grossly disproportionate to the alleged contravention, but was also extremely prejudicial to the very sustenance of his operations. 9. The Respondent again vide his written submissions dated 03.10.2018 stated that as per the mathematical calculations the reduction in the GST was 7.8% so far as the above product was concerned. He has claimed that considering the base price of the product as 100, gross price inclusive of GST @ 28% would be 128 and the gross price inclusive of GST @ 18% would be 118 and hence due to reduction on ₹ 128 of ₹ 10 (128 – 118 = 10) the percentage reduction would be 10/128 = 7.8%. He has also submitted that he h

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ed that his sale invoices showed that the MRP of ₹ 35 was not increased to ₹ 40 but the MRP of ₹ 40 was decreased to ₹ 35 during the two months of September and October 2017, when the manufacturer had allowed a Special Promo Discount of ₹ 5 on the MRP for a short period of 2 months as a Consumer promotion benefit. He has also added that the manufacturers had not increased the MRP to ₹ 40 which had prevailed for several months before the GST Rate was reduced from 28% to 18%. He has further added that the total quantity sold by him between 15.11.2017 to 31.03.2018, between 15.11.2017 to 31.03.2018 from the Closing Stocks available as on 14.11.2017 and the benefit to be passed on and the total benefit passed on through GST schemes was mentioned below:- Units Value Total Qty Sold between 15.11.2017 to 31.03.2018 158468 Total Qty sold between 15.11.2017 to 31.03.2018 from Closing Stock as on 14.11.2017 (A) 23298 17,18,661.0 Benefit to be passed on (A) 1,3

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d since M/S L'oreal and the Respondent were two different legal entities undertaking transactions on principal to principal basis and neither section 171 of the CGST Act nor under any provisions of the CGST Rules could be invoked against it in the proceedings initiated against the Respondent. It further stated that without prejudice, it had taken all the necessary steps and was under a bona-fide belief that the price benefit on account of reduction in the GST rate had already been passed on to it's customers. It further added that the pricing of the products sold by the distributors was not controlled by the it and that the alleged statement made by the Respondent that the software was controlled by it and sale price of the distributors was also fixed by it was not correct, as it did not exercise any control whatsoever on the prices through the software. It also maintained that according to the agreement, the distributor was entitled to give discounts and sell the goods at a pr

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3 from ₹ 24.41 (price charged prior to rate reduction) to ₹ 26.48 (price charged after rate reduction). Similarly from the perusal of Annexure-13 of the DGAP's Report it is clear that to retain the MRPs of all his products at pre-GST rate reduction the Respondent had increased the base prices of his products to the extent of GST rate reduction. Thus it is established that out of the 388 products the base prices of 293 (259+34) products were increased by him inspite of the rate reduction to maintain the pre rate reduction prices. Accordingly the Respondent has charged increased base prices on the above products thus indulging in profiteering. 14. Accordingly, the Respondent has denied the benefit of Re. 3,43,109/- to his customers which he was required to pass on to them and thus it has been established that the Respondent has acted in contravention of the provisions of section 171 of the CGST Act, 2017 by not providing commensurate reduction in the prices of the produc

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tember and October regular promotional discounts were given on most of the products. Therefore the discounts provided to the customers after GST rate reduction are required to be considered as the on going existing promotional schemes during the pre-GST rate reduction period. The argument of the Respondent that the prices were controlled by the manufacturer does not hold good in as much as he is registered supplier under the CGST/SGST Act, 2017 and is bound to follow the notification dated 14.11.2017 to pass on the benefit of GST rate reduction. The legal obligation imposed upon him cannot be .ignored only because he is not the manufacturer who controls the prices, as he is accountable as a supplier to pass on the benefit of GST rate reduction. There is no evidence to show that he had corresponded with the manufacturer for decrease in the base prices on account of the GST rate reduction. Hence it is apparent that the Respondent inspite of his legal obligation has enhanced the prices of

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case are not identifiable the above amount of profiteering of ₹ 3,43,109/- along with interest shall be deposited by the Respondent in the Consumer Welfare Fund of the Central Government and the State of Delhi respectively as per the provisions of Rule 133 (3) (c) of the CGST Rules, 2017 under the supervision of the DGAP. The above amount shall be deposited within a period of 3 months by the Respondent from the date of receipt of this order failing which the same shall be recovered by the concerned Central/State GST Commissioner as per the provisions of the CGST/SGST Act, 2017 and shall be deposited as has been directed vide this order. Since the present investigation in to the issue of not passing on the benefit of reduction in the rate of tax by the Respondent has been conducted w.e.f. 15.11.2017 to 31.03.2018 only, the DGAP is directed to further investigate the quantum of profiteering which the Respondent has made thereafter and submit his report accordingly. 18. It is also

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GST – States – 01/2018-State Tax – Dated:- 27-12-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE THE WEST BENGAL GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2018 No. 1872-F.T. Howrah, the 27th day of December, 2018. Order No. 01/2018-State Tax WHEREAS, sub-section (1) of section 44 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribe

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section 172 of the West Bengal Goods and Services Tax Act, 2017, the Governor, on recommendations of the Council, is pleased hereby to make the following Order, to remove the difficulties, namely:- 1. Short title.-This Order may be called the West Bengal Goods and Services Tax (Removal of Difficulties) Order, 2018. 2. In section 44 of the West Bengal Goods and Services Tax Act, 2017, after sub-section (2), the following Explanation shall be inserted, namely:- "Explanation.- For the purposes of this section, it is hereby declared that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st March, 2019.". 3. This notification shall be deemed to have come into force wi

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Goods and Services Tax – GST – By: – Ganeshan Kalyani – Dated:- 26-12-2018 Last Replied Date:- 6-1-2019 – Due date of filing GST Annual Return is extended Due date of filing GST Annual returns in FORM GSTR-9, FORM GSTR-9A & reconciliation statement in FORM GSTR-9C for the F.Y. 2017-18 shall be further extended till 30.06.2019. Change in GST rate from 28% to 18% Pulleys, transmission shafts and cranks, gear boxes etc. falling under HS Code 8483. Monitors and TVs of upto screen size of 32 inches. Re-treaded or used pneumatic tyres or rubber Power bank of lithium ion batteries. Lithium ion batteries are already at 18%. Digital cameras and video camera recorders Video games consoles and other games and sports requisites falling under HS Code 9504. Change in GST rate from 28% to 5% Parts and accessories for the carriages for disabled persons Change in GST rate from 18% to 12% Cork roughly squared or debagged. Articles of natural cork Agglomerated cork Change in GST rate from 18% to 5%

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d Vehicles (carnet de passages-en-douane). Rate of 5%/18% to be applied based on transaction value of footwear Uniform GST rate of 12% on Flexible Intermediate Bulk Container (FIBC) from existing 5%/12% (depending on the value) Change in service tax rates: Services supplied by banks to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY) shall be exempted. Air travel of pilgrims by non-scheduled/charter operations, for religious pilgrimage facilitated by the Government of India under bilateral arrangements shall attract the same rate of GST as applicable to similar flights in Economy class (i.e. 5% with ITC of input services). GST rate on cinema tickets above ₹ 100 shall be reduced from 28% to 18% and on cinema tickets upto ₹ 100 from 18% to 12%. GST rate on third party insurance premium of goods carrying vehicles shall be reduced from 18% to 12% Services supplied by rehabilitation professionals recognised under Rehabilitation Counci

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1966. To clarify to West Bengal that services provided by Council/ Board of Primary/ Secondary/ Higher Secondary Education for conduct of examination to its students are exempt. To clarify that printing of pictures falls under service code 998386: Photographic and videographic processing services of the scheme of classification of services attract GST @18% and not under 998912: Printing and reproduction services of recorded media, on a fee or contract basis which attracts GST @12%. To clarify that leasing of pumps and reservoirs by the OMCs to petrol pump dealers is a mixed supply and the Licence Fee Recovery (LFR) charged for the same shall be leviable to GST @ 28%, the rate applicable to pumps. Leasing of land and buildings along with equipment shall fall under heading 9972 (real estate services) and attract GST rate of 18%. To clarify that the incentives paid by RBI to Banks under Currency Distribution and Exchange Scheme (CDES) are taxable. To clarify under section 11(3) of the CG

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service charge or fee charged to customers whether or not received via business facilitator or the business correspondent. To issue a clarification to Food Corporation of India (FCI) that the service provided by godown owner in case of lease with services, where the godown owner, besides leasing the warehouse, undertakes to carry out activities of storage and preservation of stored food grains, is the service of storage and warehousing of agricultural produce and the same is exempt. GST on solar power generating plant and other renewable energy plants: GST rate of 5% rate has been prescribed on renewable energy devices & parts for their manufacture (bio gas plant/solar power based devices, solar power generating system (SGPS) etc) [falling under chapter 84, 85 or 94 of the Tariff]. Other goods or services used in these plants attract applicable GST. Certain disputes have arisen regarding GST rates where specified goods attracting 5% GST are supplied along with services of construc

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service does not involve a supply (e.g., movement of testing equipment etc.) and is not be liable to GST. The goods with description Bagasse Board [whether plain or laminated] falling under Chapter 44 attract GST at the rate of 12%. Concessional GST rate of 5% applies to the LPG supplied in bulk to an OMC by refiners/fractioners for bottling for further supply to household domestic consumers. Manure of determination of classification of vitamins, provitamins etc. as animal feed supplements Sattu or Chattua falling under HS code 1106 and attracts the applicable GST rate. Polypropylene Woven and Non-Woven Bags and PP Woven and Non-Woven Bags laminated with BOPP falls under HS code 3923 and attract 18% GST rate. 18% GST is applicable on wood logs including the wood in rough/log used for pulping. Turbo charger is classified under heading 8414 and attracts 18% GST and not 5% GST. Fabric even if embroidered or has stitching of lace and tikki etc., and even if sold in three piece fabric as l

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er. Changes in GST Annual Return Form Present return format has heading to specify the supplies as declared in returns filed during the year need to be furnished. Now, the heading is amended to specify the supplies as made during the year. Presently, HSN code of all inward supplies need to be furnished in GST Annual return. Now, it is proposed that HSN code of those inward supplies whose value independently accounts for 10% or more of the total value of inward supplies shall be declared. All invoices pertaining to previous year irrespective of month in which such invoice is reported in FORM GSTR-1 by the supplier and auto populated in GSTR-2A of the recipient would be auto-populated in Table 8A of GST Annual return. ITC cannot be availed through FORM GSTR-9 & FORM GSTR-9C. Monthly Return: The new return filing system shall be introduced on a trial basis from 01.04.2019 and on mandatorily basis from 01.07.2019. Due date of filing return in FORM ITC-04 is extended The due date for fi

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t the time of filing of the refund application itself, thereby obviating the need for a taxpayer to physically visit a tax officer for submission of a refund application. GSTN will enable this functionality on the common portal shortly. Following types of refunds shall be made available through FORM GST RFD-01A Refund on account of Assessment / Provisional Assessment / Appeal / Any other Order. Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice-versa Excess payment of tax and Any other refund In case of applications for refund in FORM GST RFD-01A (except those relating to refund of excess balance in the cash ledger) which are generated on the common portal before the roll out of the functionality described and which have not been submitted in the jurisdictional tax office within 60 days of the generation of ARN, the claimants shall be sent communications on their registered email ids containing information on where to submit the said refund a

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, 2017 to February, 2019 / quarters July, 2017 to December, 2018 by such taxpayers shall be extended till 31.03.2019. Late fee on delay filing of return is waived Late fee shall be completely waived for all taxpayers in case FORM GSTR-1, FORM GSTR-3B & FORM GSTR-4 for the months/quarters July, 2017 to September 2018, are furnished after 22.12.2018 but on or before 31.03.2019. E-way bill can be generated only if GST return is filed Taxpayers who have not filed the returns for two consecutive tax periods shall be restricted from generating e-way bills. This provision shall be made effective once GSTN / NIC make available the required functionality. Changes made in the Act would be notified w.e.f. 01.02.2019: Changes made by CGST (Amendment) Act, 2018, IGST (Amendment) Act, 2018, UTGST (Amendment) Act, 2018 and GST (Compensation to States) Amendment Act, 2018 and the corresponding changes in SGST Acts would be notified w.e.f. 01.02.2019. GST Council to refer the following issues to Co

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Goods and Services Tax – GST – By: – Sandeep Rawat – Dated:- 26-12-2018 Last Replied Date:- 27-12-2018 – Below are the Key updates of 31st GST Council Meeting 1.) GST Rates of 7 items reduced from 28% to 18% . Items include tyres, VCR, billiards & snookers and lithium batteries. 2.) GST Rate of 33 items have come down from 18% tax slab to 12% and 5% tax bracket as they are common man s consumption goods. These items include Third Party insurance Vehicle and Solar Power Systems 3.) Only 34 items will be taxed at 18% GST Rate or more 4.) All items except luxury goods would be taxed under 28% GST Rate 5.) The GST Council is also looking into introducing composition scheme for the real estate sector. A view on Real Estate sector will be ta

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Goods and Services Tax – Started By: – Shyam Agarwal – Dated:- 26-12-2018 Last Replied Date:- 1-1-2019 – Sir, IT & ITES Industries operates its business having head office in India and having branches outside india. Now In order to providing services to its foreign clients, part of service provision is done from India and rest part is completed by its foreign branches but Invoice to all foreign clients is done from india (from head office).whether it be export of service a OR Not to be export by contending that part of service is performed from outside india i.e.by foreign branch? – Reply By Mahadev R – The Reply = One of the condition for export of service is that the supplier of service is located in India. In this case, to the extent service provided by foreign branch could be considered as non-export. However, here we need to understand if this foreign branch is providing service to foreign customer or head office in India. As the agreement with final customer would be with he

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d foreign branch outside india is clear. However the concerned query is about services provided collectively by foreign branch and Indian head office to the Foreign customer (who are not related persons) whether the same should be qualified as an Export because one may contend that as per one of condition for export is that supplier should be in India and in the said situation location of supplier is technically in India as well as outside india though Agreement with foreign customers are executed by Indian head office, Invoices are issued by Indian head office as well as payment in foreign currency is also received by Indian head office. Further, as per information from some sources it was discussed in 31st GST Council meeting, the same issue was discussed and official said that as long as transaction is permitted by RBI the same should be considered as a an Export. Is it correct? Please suggest. – Reply By Mahadev R – The Reply = Sir, As mentioned in my earlier mail, though partial s

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e and payment in foreign currency is also received by Indian head office. Please elaborate your suggestions as your guidance is always useful for me. – Reply By KASTURI SETHI – The Reply = What does ITES stand for ? – Reply By Shyam Agarwal – The Reply = Sir, ITES stands for Information Technology Enabled Services. – Reply By KASTURI SETHI – The Reply = Dear Sh.Agarwal Ji, With reference to second part of the query, it is not taxable. It cannot be termed as export of service.This service is being provided from non-taxable territory(jurisdiction) to non taxable territory(jurisdiction) by foreign branch, a distinct person as intermediary. Place of supply is covered under Section 13 (8) (b) of IGST Act, 2017. Also read the following:- Extract of FAQ for GST on IT/ITES dated 18.8.2017 Question 11 : I am an Indian Company who makes software and sells it outside the country. I have hired a firm (not a related party) C located abroad to facilitate the supply of software in Europe and the

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upply 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 provision of the supply; and (4) in absence of such places, the location of the usual place of residence of the supplier. The location of C is to be determined by applying the criterion from (2), or (3), or as the case may be, (4). I am of the view that Notification No.15/18-IT-(Rate) dated 26.7.18 is not applicable for the purpose of exemption from IGST. – Reply By Mahadev R – The Reply = More clarification on this in today's circular no.78 – Reply By KASTURI SETHI – The Reply = In the situation explained by the querist, today's circular cannot be applied here. The present situation is not import of service. Hence no RCM. – Reply By Shyam Agarwal – The Reply = Respected both of Experts, As Mahadev Sir has rightly said. As Circular No.78/50/2018 issued by CBIC on dated 31.12.2018 in which department has clarifie

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Goods and Services Tax – Profiteering – supply of Peps Spring Koil Bornell Normal Maroon 75x60x6 Mattress – the rate of tax on the said product has increased from 14.5% (2% CST + 12.5% Excise) to 28%

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Goods and Services Tax – Profiteering – supply of “Panasonic LED TH43E200DX#45580” – the rate of tax in the Post-GST era has also been increased from 26.79% to 28%, therefore, the allegation of profit

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Goods and Services Tax – Profiteering – supply of Readymade Garments – benefit of reduction in the rate of tax not passed on – the allegation of profiteering is not sustainable in terms of Section 171

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2019 (1) TMI 66 – CESTAT KOLKATA – TMI – Imposition of penalty – tax with interest paid on being pointed out – no suppression of facts – Held that:- The appellant assessee immediately paid the entire amount of service tax and intimated the same to the Range Officer by producing fresh documents – further, there is no material available on record to establish the allegation of suppression of facts, mis-declaration etc. with an intent to evade payment of service tax – it is a fit case for waiver of penalty – penalty set aside – appeal allowed – decided in favor of appellant. – S.T. Appeal No.78641/18 – FO/A/77158/2018 – Dated:- 26-12-2018 – SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri Nanda Kishore Kothari & Shri Akshay Goenka, both C.As. f

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reverse charge mechanism, Service Tax Rules, 1994. Subsequently, the assessee paid the service tax along with interest. Thereafter, a show-cause notice dated 05.10.2012 was issued on the following grounds : (i) An amount of ₹ 1,72,331/- as service tax (including cess) should not be demanded and recovered from the said assessee in terms of Proviso to Section 73 (1) of the said Act and the amount of ₹ 1,72,331/- as service tax (including cess) already paid on 30.03.2012, should not be appropriated. (ii) An amount of ₹ 67,253/- calculated as interest should not be demanded and recovered from them in terms of Section 75 of the said Act and the said amount of ₹ 67,253/- already paid, should not be appropriated. (iii) Pen

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ority and contested the imposition of penalties. The lower appellate authority dismissed the appeal. Hence, the present appeal before the Tribunal. 6. Heard both sides and perused the appeal records. 7. It is observed from the show-cause notice that the allegation was regarding non-payment of service tax under the category of Consultancy Service and on perusal of record, I find that the entire demand of service tax along with interest had already been paid by the assessee, for which, separate show-cause notice was issued, which culminated into a separate proceeding altogether. Subsequently, present show-cause notice has been issued for demanding service tax on the amount of Tax Deducted at Source (TDS), which was inadvertently left out by t

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2019 (1) TMI 358 – GUJARAT HIGH COURT – TMI – Vires of Notification No. 5/2017 – lapsing of the input tax credit – the notification ultra-vires subsection (3) of section 54 of Central Goods and Services Tax Act or not? – Held that:- Issue Notice returnable on 18th January, 2019. By way of ad-interim relief, the petitioner is permitted to reverse the input tax credit subject to the final outcome of the petition. – R/SPECIAL CIVIL APPLICATION NO. 20626 of 2018 Dated:- 26-12-2018 – MS HARSHA DEVANI AND DR A. P. THAKER, JJ. For The PETITIONER (s) : MR DHAVAL SHAH (2354) ORAL ORDER (PER : HONOURABLE MS. JUSTICE HARSHA DEVANI) Mr. Prakash Shah learned advocate with Mr. Dhaval Shah, learned advocate for the petitioner invited the attention of th

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at such notification shall not apply to the input tax credit accumulated on supplies received on or after 1st Day of August, 2018 in respect of goods mentioned at serial numbers 1,2,3,4,5,6,6A,6B,6C and 7 of the Table. It was submitted that at the same time, vide clause (ii) of the proviso it has been provided that in respect of said goods, the accumulated input tax credit lying unutilized in balance, after payment of tax for and upto the month of July, 2018 on the inward supplies received up to the 31st day of July, 2018 shall lapse. It was submitted that sub-section (3) of section 54 empowers the Government to notify the goods in respect of which the proviso to subsection (3) of section 54 would not apply. However, the said section does n

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2019 (2) TMI 1151 – GUJARAT HIGH COURT – TMI – Supply of goods and /or services – supply of goods or services or both to or by a Special Economic Zone developer or a Special Economic Zone unit – inter-State trade or commerce – section 7(5) of the Integrated Goods and Services Tax Act, 2017 – validity of levying tax on sales of petroleum crude, motor spirit (commonly known as petrol), high speed diesel, natural gas and aviation turbine fuel to Special Economic Zone units and developers under the Gujarat Value Added Tax Act, 2003 by treating them to be local/intra- State sales within the State of Gujarat.
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Held that:- Issue Rule returnable on 8th February, 2019. – R/SPECIAL CIVIL APPLICATION NO. 20559 of 2018 Dated:- 26-12-2018 – MR H

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eated to be supply of goods and services in the course of inter-State trade or commerce, it is not permissible to levy tax on sales of petroleum crude, motor spirit (commonly known as petrol), high speed diesel, natural gas and aviation turbine fuel to Special Economic Zone units and developers under the Gujarat Value Added Tax Act, 2003 by treating them to be local/intra- State sales within the State of Gujarat. Various other submissions have also been advanced; however, it is not necessary to refer to the same at this stage. 2. Having regard to the submissions advanced by the learned advocate for the petitioners, Issue Rule returnable on 8th February, 2019. In view of the fact that the constitutional validity of section 7 read with sectio

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Customs – Started By: – Piyush Kumar – Dated:- 25-12-2018 Last Replied Date:- 26-12-2018 – Hello sirIf I export an item to Nepal which I purchased locally from Bihar paying 6+6 cgst and igst…will the sales will be applicable for exemption from Igst. By Giving letter of undertaking And how I will claim my Gst paid for purchase? – Reply By KASTURI SETHI – The Reply = Yes. You can export and claim refund of GST paid from the department. Now a days refund is available online through Common Portal

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Goods and Services Tax – Started By: – sanjeev agrawal – Dated:- 25-12-2018 Last Replied Date:- 26-12-2018 – As per Notification No. 12/2017 dated 28 June, 2017 Agriculture produce means Any produce out of cultivation of plants and rearing of all life forms of animals except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done of such processing is done as is usually done by a cultivator or producer which does not alter its essential charateristics but makes it marketable for primary market. As per S. no. 54 Any services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material o

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nd cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk 26. 0403 Curd; Lassi; Butter milk 27. 0406 Chena or paneer, other than put up in unit containers and bearing a registered brand name; – Reply By KASTURI SETHI – The Reply = Chilling does not amount to manufacture as it does not change the character of the goods. It avoids to spoiling milk. CESTAT Delhi and Jaipur have decided the issue in favour of assessee but the department has filed civil writ petition in the Supreme Court. In my view, it conforms to the definition of 'agriculture produce'. However, also go through the following case laws. These judgements pertain to pre-GST era. These will help you. 2015

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Order No. 51354/2016, dated 28-4-2016 as reported in 2018 (10) G.S.T.L. 66 (Tri.-Del.) = 2016 (4) TMI 1144 – CESTAT NEW DELHI (Acclaim Foods Private Limited v. Commissioner). The Appellate Tribunal in its impugned order had held that the activity of chilling milk to required temperature, for and on behalf of customer, in its plant by assessee, for carrying in insulated tankers for further processing at customer s plant, as not covered under Business Auxiliary Service following decision in 2015 (37) S.T.R. 660 (Tri. – Del.) = 2014 (6) TMI 493 – CESTAT NEW DELHI SHARMA ICE FACTORY Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-I. The demand of Service Tax was, as such, held as not sustainable. [Commissioner v. Acclaim Foods Private Limited – 2

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Goods and Services Tax – Exemption from GST – duty free shop – As the supply to a DFS by an Indian supplier is not to a place outside India , therefore, such supplies do not qualify as export of goods

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Goods and Services Tax – Permission to interrogate and record statement of accused in judicial custody – GST evasion – issue of fake invoices – IO and Superintendent allowed to interrogate and record

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Goods and Services Tax – Cancellation of Bail – opening bogus companies in the name of dummy proprietors and through these companies had issued fake invoices with no actual supply of goods – The order

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Goods and Services Tax – Levy of GST / import duty goods purchase from Duty free shops – shops situated before immigration clearance by a passenger – Since the applicant crossed the green channel with

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