Author: admin_gst

Seeks to bring into force the GGST Amendment Act 2018
02/2019-State Tax Dated:- 29-1-2019 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar
Dated the 29th January, 2019
Notification No. 2/2019-State Tax
No. (GHN-7)GST-2019/S.1(9)TH:- In exercise of the powers conferred by sub-section (2) of section 1 of the Gujarat Goods and Services Tax (Amendment) Act, 2018 (Guj.14 of 2018), the Government of Gujarat hereby appoints

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

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10 for any of his places of business if he is paying tax under section 9 for any other place of business;
(c) all separately registered places of business of such person shall pay tax under the Act on supply of goods or services or both made to another registered place of business of such person and issue a tax invoice or a bill of supply, as the case may be, for such supply.
Explanation.- For the purposes of clause (b), it is hereby clarified that where any place of business of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other registered places of business of the said person shall become ineligible to pay tax under the said section.
(2) A registered person opting to obtain separate registration for a place of business shall submit a separate application in FORM GST REG-01 in respect of such place of business.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registrat

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tion has been suspended under sub-rule (1) or sub-rule (2), shall not make any taxable supply during the period of suspension and shall not be required to furnish any return under section 39.
(4) The suspension of registration under sub-rule (1) or sub-rule (2) shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation shall be effective from the date on which the suspension had come into effect.”.
7. In the said rules, after rule 41, the following rule shall be inserted, namely:-
“Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory.-(1) A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilized input tax credit lying in his electronic credit ledger to any or all of the newly registered place of busi

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Explanation, after the word and figures “entry 84”, the word, figures and letter “and entry 92A” shall be inserted.
9. In the said rules, in rule 43,-
(a) in sub-rule (1), in clause (g), in the Explanation, after the word and figures “entry 84”, the words, figures and letter “and entry 92A” shall be inserted.
(b) in sub-rule (2), in the Explanation, clause (a) shall be omitted.
10. In the said rules, in rule 53,-
(a) in sub-rule (1), after the words and figures “section 31”, the words and figures “and credit or debit notes referred to in section 34” shall be omitted;
(b) in sub-rule (1) clause (c) shall be omitted;
(c) in sub-rule (1) clause (i) shall be omitted;
(d) after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) A credit or debit note referred to in section 34 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) nature of the document;
(c) a consecu

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ery registered person”, the words, brackets and figures “other than those referred to in the proviso to sub-section (5) of section 35,” shall be inserted.
12. In the said rules, in rule 83,-
(a) in sub-rule (1), in clause (a), for the words “Central Board of Excise” the words “Central Board of Indirect Taxes” shall be substituted;
(b) in sub-rule (3), in the second proviso, for the words “eighteen months”, the words “thirty months” shall be substituted;
(c) for sub-rule (8), the following sub-rule shall be substituted, namely:-
“(8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to-
(a) furnish the details of outward and inward supplies;
(b) furnish monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d) file a claim for refund;
(e) file an application for amendment or cancellation of registration;
(f) furnish in

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e words, figures and letters “section 49A and section 49B,” shall be inserted.
14. In the said rules, in rule 86, in sub-rule (2), after the word and figures “section 49”, the words,figures and letters “or section 49A or section 49B,” shall be inserted.
15. In the said rules, in rule 89, in sub-rule (2), for clause (f), the following clauseshall be substituted, namely:-
“(f) a declaration to the effect that tax has not been collected from the Special Economic Zone unit or the Special Economic Zone developer, in a case where the refund is on account of supply of goods or services or both made to a Special Economic Zone unit or a Special Economic Zone developer;”.
16. In the said rules, in rule 91,-
(a) in sub-rule(2), the following proviso shall be inserted, namely:-
“Provided that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.”;
(b) in sub-rule (3), the following proviso shall be inserted, namely:-
“Provided that the paym

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FORM GST REG-01, in instruction 12, for the words “business verticals” at both the places where they occur, the words “places of business” shall be substituted.
20. In the said rules, in FORM GST REG-17, at the end, the following “Note”shall be inserted, namely:-
“Note: – Your registration stands suspended with effect from – (date).”.
21. In the said rules, in FORM GST REG-20, at the end, the following “Note”shall be inserted, namely:-
“Note: – Your registration stands suspended with effect from – (date).”.
22. In the said rules, after FORM GST ITC-02, the following form shall be inserted, namely:-
FORM GST ITC-02A
[See rule 41A]
Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25
1.
GSTIN of transferor
2.
Legal name of transferor
3.
Trade name of transferor, if any
4.
GSTIN of transferee
5.
Legal name of transferee
6.
Trade name of transferee, if any
7. Details of ITC to be transferred
Tax
Amount of matched ITC availa

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e-way bill
7
To furnish details of challan in FORM GST ITC-04
8
To file an application for amendment or cancellation of enrolment under rule 58
9
To file an intimation to pay tax under the composition scheme or withdraw from the said scheme”.
24. In the said rules, in FORM GSTR -4,-
(a) in clause 6,for the Table, the following Table shall be substituted, namely:-
Rate of tax
Total Turnover
Out of turnover reported in (2), turnover of services
Composition tax amount
Central Tax
State/UT Tax
1
2
3
4
5
(b) in clause 7, for the Table, the following Table shall be substituted, namely:-
“Quarter
Rate
Original details
Revised details
Total Turnover
Out of turnover reported in (3), turnover of services
Central Tax
State/UT Tax
Total Turnover
Out of turnover reported in (7), turnover of services
Central Tax
State/UT Tax
1
2
3
4
5
6
7
8
9
10”;
25. In the said rules, in FORM GST RFD-01, for the declaration under rule 89(2)(f), the following declarati

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tax
Cess
Total amount
a) Admitted amount
Tax/ Cess
< total >
Interest
< total >
Penalty
< total >
Fees
< total >
Other charges
< total >
< total >
b) Pre-deposit (10% of disputed tax/cess but not exceeding ₹ 25 crore each in respect of CGST, SGST or cess, or not exceeding ₹ 50 crore in respect of IGST and ₹ 25 crore in respect of cess)
Tax/Cess
< total >
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess but not exceeding ₹ 25 crore each in respect of CGST, GGST or cess, or not exceeding ₹ 50 crore in respect of IGST and ₹ 25 crore in respect of cess)
Sr. No.
Description
Tax payable
Paid through Cash/ Credit Ledger
Debit entry no.
Amount of tax paid
Central tax
State/UT tax
Integrated tax
CESS
1
2
3
4
5
6
7
8
9
1.
Integrated
Cash Ledger
tax
Credit Ledger
2.
Central tax
Cash Ledger
Credit Ledger
3.
State/UT tax
Cash Ledger
Credit Ledger
4.
CESS
C

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t not exceeding ₹ 50 crore each in respect of CGST, GGST or cess or not exceeding ₹ 100 crore in respect of IGST and ₹ 50 crore in respect of cess)” shall be substituted;
(ii) in sub-clause (b), for the brackets, words and figures “(pre-deposit 20% of the disputed admitted tax and Cess)”, the brackets, words, figures and letters”(pre-deposit of 20% of the disputed admitted tax and cess but not exceeding ₹ 50 crore each in respect of CGST, GGST or cess or not exceeding ₹ 100 crore in respect of IGST and ₹ 50 crore in respect of cess)” shall be substituted;
(b) after clause 14, the following shall be inserted, namely:-
“15. Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause 14 (item (a)), if any
Place of Supply (Name of State/UT)
Demand
Tax
Interest
Penalty
Other
Total
1
2
3
4
5
6
7”.
Admitted amount [in the Table in sub-clause (a) of clause 14 (item (a))

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Equisol Corporation Versus Commissioner of CGST, Mumbai East
Service Tax
2019 (2) TMI 769 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 29-1-2019
APPEAL No. ST/87289/2018 – A/85223/2019
Service Tax
Dr. D.M. Misra, Member (Judicial)
Shri Sumit Jhunjhunwala, C.A., for appellant
Shri S.B. Mane, Assistant Commissioner (AR), for respondent
ORDER
Heard both sides.
2. This is an appeal filed against order-in-appeal No. CD/TR(APPEALS)/ME/72/2017-18 dated 6.3.2018 passed by Commissioner of Central Excise & GST (Appeals), Mumbai.
3. Briefly stated the facts of the case are that the appellant is engaged in providing taxable services which are in the nature of supply of tangible goods during the relevant period 2011-12

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. Aggrieved by the said order, they filed appeal before the learned Commissioner (Appeals) who, in turn, rejected their appeal. Hence the present appeal.
4. Learned Chartered Accountant for the appellant submits that the particulars of disputed invoices against which inadmissible credit alleged to have been mentioned at para 4 of the show cause notice were not the invoices on which credit was availed by them. In support, he has referred to the invoices on which credit was taken, enclosed at pages 94 to 97 of appeal paper book. It is his plea that pursuant to the allegation of non-receipt of the service, they obtained a certificate from the service receiver, namely M/s. Silicon Real Estate Pvt. Ltd., Kolkata and also placed the payment part

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not raised before the adjudicating authority nor in their reply to the show cause notice.
6. I have carefully considered the submissions of both sides. I find that the short issue involved in the present appeal is whether the five disputed invoices on which the appellant had availed credit, are genuine or otherwise. Prima facie I find that the invoices which are mentioned in the show cause notice are not relevant to the proceeding. The invoices which are now produced by the learned AR for the Revenue, being the same also enclosed by the learned CA for the appellant, but different from the ones in the show cause notice, therefore, in my opinion, it is prudent to remand the matter to the adjudicating authority to ascertain the fact. Needless

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Commissioner of CGST, Navi Mumbai Versus Jain Engineers Pvt. Ltd.
Service Tax
2019 (2) TMI 770 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 29-1-2019
APPEAL No. ST/88169/2018, ST/CO/86803/2018 – A/85235/2019
Service Tax
Dr. D.M. Misra, Member (Judicial)
Shri S.K. Hattangadi, Assistant Commissioner (AR), for appellant
Shri Sumit Jhunjhunwala, C.A., for respondent
ORDER
This is an appeal filed by the Revenue against order-in-appeal No. 90/GH/2017-18/Raigad dated 16.3.2018 passed by Commissioner of CGST & Central Excise (Appeals), Mumbai.
2. Briefly stated the facts of the case are that the respondent is engaged in providing taxable services under the category of 'construction of residential and commercial complex service' and during the relevant period 2004-05 to 2007-08, they have availed cenvat credit on the inputs used in providing output service and also claimed benefit of Notification No.1/2006-ST dated 1.3.2006. During the course of audit in the yea

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peal. Hence, the Revenue is in appeal.
3. Learned AR for the Revenue has submitted that the respondent has been a repeated offender inasmuch as for the period 2004-05 to 2007-08, they wrongly availed the abatement under Notification No.1/2006-ST dated 1.3.2006 since they have also simultaneously availed cenvat credit, in violation of the condition of the said notification. The said amount was paid by the respondent on being pointed out by the audit in 2009. Thereafter, the same mistake was repeated for the subsequent period i.e. 2009-10 to 2010-11 involving a total service tax of Rs. 1.80 lakhs with interest of Rs. 53,121/- which they have paid on 1.3.2012. The learned Commissioner (Appeals) has not considered the fact that there was no bona fide mistake on the part of the respondent, hence penalty under Section 76 and 78 has been rightly invoked and penalty imposed by the adjudicating authority.
4. Learned Chartered Accountant for the respondent has submitted that since under a bona

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which initially, they have availed both cenvat credit as well as abatement, which they have reversed on 14.12.2009 after being pointed out by the department during the course of the audit. On discharging the said liability, the audit para has been closed. In support, the respondent placed a formal audit report issued by the department on 2.3.2010.
7. It is his contention that for the second period, they have not availed both the benefits, but to avoid litigation, the service tax along with interest was paid by them pursuant to the audit objection. He has submitted that the learned Commissioner (Appeals) dropped the penalty after considering all these facts. I find merit in the contention of the learned C.A. for the appellant. The learned Commissioner (Appeals) taking note of the fact that initially, the contravention was under bona fide mistake and on reversal of the cenvat credit amount, the audit para being closed and subsequent payment of service tax along with interest was not in

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Seeks to bring into force the CGST (Amendment) Act, 2018
(02/2019) No. FD 47 CSL 2017 Dated:- 29-1-2019 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (02/2019)
No. FD 47 CSL 2017, Bengaluru, dated: 29/01/2019
In exercise of the powers conferred by sub-section (2) of section 1 of the Karnataka Goods and Services Tax (Amendment) Act, 2018 (Karnataka Act 3 of 2018), the Government of Karnataka hereby appoints the 1st day of February, 20

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

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

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rule (1) or sub-rule (2), shall not make any taxable supply during the period of suspension and shall not be required to furnish any return under section 39.
(4) The suspension of registration under sub-rule (1) or sub-rule (2) shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation shall be effective from the date on which the suspension had come into effect.";
(6) after rule 41, the following rule shall be inserted, namely: –
"41A. Transfer of credit on obtaining separate registration for multiple places of business within the State.-(1) A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilised input tax credit lying in his electronic credit ledger to any or all of the newly registered place of business, shall furnish within a period of thirty days from obtaining

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figures and letter "and entry 92A" shall be inserted;
(8) in rule 43, –
(a) in sub-rule (1), in clause (g), in the Explanation, after the word and figures "entry 84", the words, figures and letter "and entry 92A" shall be inserted;
(b) in sub-rule (2), in the Explanation, clause (a) shall be omitted;
(9) in rule 53,-
(a) in sub-rule (1), –
(i) after the words and figures "section 31", the words and figures "and credit or debit notes referred to in section 34" shall be omitted;
(ii) clause (c) shall be omitted;
(iii) clause (i) shall be omitted;
(b) after sub-rule (1), the following sub-rule shall be inserted, namely:-
"(1A) A credit or debit note referred to in section 34 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) nature of the document;
(c) a consecutive serial number not exceeding sixteen characters, in one or mul

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gures "other than those referred to in the proviso to sub-section (5) of section 35," shall be inserted;
(11) in rule 83,-
(a) in sub-rule (1), in clause (a), for the words "Central Board of Excise" the words "Central Board of Indirect Taxes" shall be substituted;
(b) in sub-rule (3), in the second proviso, for the words "eighteen months", the words "thirty months" shall be substituted;
(c) for sub-rule (8), the following sub-rule shall be substituted, namely:-
"(8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to-
(a) furnish the details of outward and inward supplies;
(b) furnish monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d) file a claim for refund;
(e) file an application for amendment or cancellation of registration;
(f) furnish information for

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figures and letters "section 49A and section 49B," shall be inserted;
(13) in rule 86, in sub-rule (2), after the word and figures "section 49", the words,figures and letters "or section 49A or section 49B," shall be inserted;
(14) in rule 89, in sub-rule (2), for clause (f), the following clause shall be substituted, namely:-
"(f) a declaration to the effect that tax has not been collected from the Special Economic Zone unit or the Special Economic Zone developer, in a case where the refund is on account of supply of goods or services or both made to a Special Economic Zone unit or a Special Economic Zone developer;";
(15) in rule 91,-
(a) in sub-rule (2), the following proviso shall be inserted, namely:-
"Provided that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.";
(b) in sub-rule (3), the following proviso shall be inserted, namely:-
"Provided that the payment a

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GST REG-01, in instruction 12, –
(a) for the words "business verticals" at both the places where they occur, the words "places of business" shall be substituted;
(b) for the word “vertical”, the words “places of business” shall be substituted;
(19) in FORM GST REG-17, at the end, the following "Note" shall be inserted, namely:-
"Note: – Your registration stands suspended with effect from – (date).";
(20) in FORM GST REG-20, at the end, the following "Note" shall be inserted, namely:-
"Note: – Suspension of registration stands revoked with effect from – (date).";
(21) after FORM GST ITC-02, the following form shall be inserted, namely:-
FORM GST ITC-02A
[See rule 41A]
Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25
1.
GSTIN of transferor
2.
Legal name of transferor
3.
Trade name of transferor, if any
4.
GSTIN of transferee
5.
Legal name of transferee
6.
T

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nd entries shall be inserted, namely:-
“6
To furnish information for generation of e-way bill
7
To furnish details of challan in FORM GST ITC-04
8
To file an application for amendment or cancellation of enrolment under rule 58
9
To file an intimation to pay tax under the composition scheme or withdraw from the said scheme”.
(23) in FORM GSTR -4,-
(a) in clause 6, for the Table, the following Table shall be substituted, namely:-
Rate of tax
Total Turnover
Out of turnover reported in (2), turnover of services
Composition tax amount
Central Tax
State/UT Tax
1
2
3
4
5
(b) in clause 7, for the Table, the following Table shall be substituted, namely:-
“Quarter
Rate
Original details
Revised details
Total Turnover
Out of turnover reported in (3), turnover of services
Central Tax
State/UT Tax
Total Turnover
Out of turnover reported in (7), turnover of services
Central Tax
State/UT Tax
1
2
3
4
5
6
7
8
9
10”;
(24) in FORM GST RFD-01, for the declara

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UT tax
Integrated tax
Cess
Total amount
a) Admitted amount
Tax/ Cess
< total >
Interest
< total >
Penalty
< total >
Fees
< total >
Other charges
< total >
< total >
b) Pre-deposit (10% of disputed tax/cess but not exceeding ₹ 25 crore each in respect of CGST, SGST or cess, or not exceeding ₹ 50 crore in respect of IGST and ₹ 25 crore in respect of cess)
Tax/Cess
< total >
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess but not exceeding ₹ 25 crore each in respect of CGST, GGST or cess, or not exceeding ₹ 50 crore in respect of IGST and ₹ 25 crore in respect of cess)
Sr. No.
Description
Tax payable
Paid through Cash/ Credit Ledger
Debit entry no.
Amount of tax paid
Central tax
State/UT tax
Integrated tax
CESS
1
2
3
4
5
6
7
8
9
1.
Integrated
Cash Ledger
tax
Credit Ledger
2.
Central tax
Cash Ledger
Credit Ledger
3.
State/UT tax
Cash Ledger
Credit

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t not exceeding ₹ 50 crore each in respect of CGST, GGST or cess or not exceeding ₹ 100 crore in respect of IGST and ₹ 50 crore in respect of cess)” shall be substituted;
(ii) in sub-clause (b), for the brackets, words and figures “(pre-deposit 20% of the disputed admitted tax and Cess)”, the brackets, words, figures and letters”(pre-deposit of 20% of the disputed admitted tax and cess but not exceeding ₹ 50 crore each in respect of CGST, GGST or cess or not exceeding ₹ 100 crore in respect of IGST and ₹ 50 crore in respect of cess)” shall be substituted;
(b) after clause 14, the following shall be inserted, namely:-
“15. Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause 14 (item (a)), if any
Place of Supply (Name of State/UT)
Demand
Tax
Interest
Penalty
Other
Total
1
2
3
4
5
6
7”.
Admitted amount [in the Table in sub-clause (a) of clause 14 (item (a))

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Seeks to amend notification No. 1142-F.T. dated 28.06.2017 so as to align the rates for Composition Scheme with WBGST Rules, 2017
174-F.T. – 5/2019-State Tax Dated:- 29-1-2019 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 174-F.T.
Howrah, the 29th day of January, 2019.
No. 5/2019-State Tax
In exercise of the powers conferred by sub-section (1) of section 10 of the West Bengal Goods and

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Seeks to rescind notification No. 1132-F.T. dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts
175-F.T. – 1/2019-State Tax (Rate) Dated:- 29-1-2019 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION No. 1/2019-State Tax (Rate)
No. 175-F.T.
Howrah, the 29th day of January, 2019.
In exercise of the powers conferred by

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National Engineering Industries Ltd. Versus CGST, Jaipur
Central Excise
2019 (3) TMI 177 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 29-1-2019
Excise Appeal No. E/51554/2018-ST [SM] – Final ORDER NO. 50246/2019
Central Excise
MRS. RACHNA GUPTA, MEMBER (JUDICIAL)
Present for the Appellant: Ms. Priyanka Goel, Advocate
Present for the Respondent: Mr. P.R. Gupta, D.R.
ORDER
PER: RACHNA GUPTA
Present appeal is preferred against the Order-in-Appeal No.129 dated 19.03.2018. After hearing both the parties, it is observed that the narrow compass of adjudication of present appeal is as to:
Whether Department can suo moto adjust the amount of sanctioned refund claim to another demand against the appellant.
2. Order in Appeal has answered the aforesaid query in affirmative. While challenging the said decision, ld. Counsel for appellant has relied upon M/s. Nirmal Products (Unit-I) vs. CCE, Jaipur reported in 2017 (10) TMI 5 -CESTAT, New Delhi.
3. Per-co

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very of sums due to Government.
In respect of duty and any other sums of any kind payable to the Central Government under any of the provisions of this Act or of the rules made there-under including the amount required to be paid to the credit of the Central Government under Section 11D, the officer empowered by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) to levy such duty or require the payment of such sums [may deduct or require any other Central Excise officer or a proper officer referred to in section 142 of the customs act, 1962 (52 of 1962) to deduct the amount so payable from any money owing to the person from whom such sums may be recoverable or due which may be in his hands or under his disposal or control or may be in the hands or under disposal or control of such other officer, or may recover the amount] by attachment and sale of excisable goods belonging to such person; and if the amount payable is not so

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on Board Circular No. 967 dated 01.01.2013 but as quoted in the said para itself, the Circulars speaks about the recovery to be initiated within 30 days after the filing of appeal, if no stay is granted or after the disposal of stay petition, whichever is earlier. But it is observed that by the time, the impugned order in appeal was passed. Since the deposit at the rate of 7.5% is made mandate, the question of filing of any stay applications is absolutely redundant concept.
8. Hence, I am of the opinion that Commissioner (Appeals) has committed an error while relying upon such direction of the Board, which was technically as well as practically of no relevance at the time of impugned order. In view of entire discussion, it is held that the Department was not entitled to suo moto adjust the refund claim. I draw my support from Nirmal Products (supra) as relied upon by the appellant wherein it was held that refund cannot be adjusted against the demands which are subjudice and Section 11

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P. Prabhakar Versus The Commissioner of GST & Central Excise Government of India Newry Towers, The Deputy Commissioner Office of the Deputy Commissioner GST & Central Excise
Indian Laws
2019 (3) TMI 675 – MADRAS HIGH COURT – TMI
MADRAS HIGH COURT – HC
Dated:- 29-1-2019
O.P.NO.787 OF 2018
Indian Laws
Mr. Justice M. Govindaraj
For the Petitioner : Mr.V.Sivakumar
For the Respondents : Mr.S.R.Sundar for Ms.R.Hemalatha
ORDER
This Original Petition is filed by the petitioner seeking to appoint a Sole Arbitrator to hear and decide the dispute arose out of the Lease Agreement dated 01.03.2017 between the petitioner and the respondents.
2. The facts leading to the case on hand is that the respondents, who are Central Government Departments, entered into a Lease Agreement with the petitioner / landlord, on 01.03.2017. The rent paid by the respondents is very meagre. Fixation of fair rent falls within the domain of the respondents, which is based on the rate fixed by th

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em”, the arbitration cannot be invoked. In the instant case, the petitioner is entitled to file a petition for enhancement of rent under Section 4 of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960. In case the respondents fail to vacate and commit willful default, the petitioner is entitled to evict the respondents under Section 10 of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960. It is also the apprehension of the petitioner that the respondents, being a Government Agency, they may rely on the Public Premises (Eviction of Unauthorised Occupants) Act, 1971 and also on the basis of arbitration clause will raise objections with regard to maintainability of the eviction petition filed under the above mentioned provisions of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960.
6. In this regard, it is relevant to extract paragraphs 17, 18 and 24 of the judgment of the Hon'ble Supreme Court in NATRAJ STUDIOS (P) LTD. VS. NAVRANG STUDIOS [1981 (1) SCC

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ain and try any suit or proceeding between a landlord and a tenant relating to recovery of rent or possession of any premises, (2) to try any suit or proceeding between a licensor and a licensee relating to the recovery of licence fee or charge, (3) to decide any application made under the Act and, (4) to deal with any claim or question arising out of the Act or any of its provisions. Exclusive jurisdiction to entertain and try certain suits, to decide certain applications or to deal with certain claims or questions does not necessarily mean exclusive jurisdiction to decide jurisdictional facts also. Jurisdictional facts have necessarily to be decided by the Court where the jurisdictional question falls to be decided, and the question may fall for decision before the Court of exclusive jurisdiction or before the Court or ordinary jurisdiction. A person claiming to be a landlord may sue his alleged tenant for possession of a building on grounds specified in the Rent Act. Such a suit wil

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he question whether there is relationship of landlord and tenant between the parties or such other jurisdictional questions may have to be determined by the Court where it falls for determination-be it the Court of Small Causes or the ordinary Civil Court. If the jurisdictional question is decided in favour of the Court of exclusive jurisdiction the suit or proceeding before the ordinary Civil Court must cease to the extent its jurisdiction is ousted.
24. In the light of the foregoing discussion and the authority of the precedents, we hold that both by reason of S.28 of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 and by reason of the broader considerations of public policy mentioned by us earlier and also in Deccan Merchants Cooperative Bank Ltd. v. M/s. Dalichand Jugraj Jain & Ors. (supra), the Court of Small Causes has and the Arbitrator has not the jurisdiction to decide the question whether the respondent-licensee-landlord is entitled to seek possession of t

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Input Tax Credit when buyer is outside India
Query (Issue) Started By: – Kaustubh Karandikar Dated:- 28-1-2019 Last Reply Date:- 29-1-2019 Goods and Services Tax – GST
Got 2 Replies
GST
XYZ is supplying goods where Bill To party is “PQR(U.K.)” which is outside India but Ship To Party is “ABC, Maharashtra which is in India. Can ABC take credit against the invoice issued by XYZ since PQR as a buyer cannot issue GST invoice in the name of ABC being outside India?
Reply By KASTURI SETH

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Uranium Corporation of India Ltd recognized as a government entity; qualifies for 5% GST due to extensive earthwork.
Case-Laws
GST
M/s Uranium Corporation of India Ltd has 100% of equity held

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HUL Challenges National Anti-Profiteering Authority's Decision on MRPs, Ordered to Pre-Deposit Rs. 90 Crores Under GST Rules.
Case-Laws
GST
Profiteering – Failure to reduce Maximum Retail Pri

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

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

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RECENT ADVANCE RULINGS IN GST (PART-12)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 28-1-2019

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

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

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

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g sudharan shulk” is charged and collected by applicant from non-government, private and commercial vehicles engaged in mining work in lieu of use of forest road, for maintenance of forest road. “”Abhivahan Shulk”” is charged and collected by assessee in respect of forest produce carried out by a person i.e. a person who desires to obtain forest produce is required to be registered with the forest department after paying applicable fee, the said “Abhivahan Shulk” is charged on the basis of quantum and quality of forest produce and the said forest produce must be accompanied with a transit pass issued by forest authorities in this regard.
Thus, the Authority for Advance Ruling ruled that “marg sudharan shulk” is nothing but toll charges collected by the assessee from the users for using forest road and the said toll charges are being used for the maintenance of forest road. Therefore we conclude that no GST is leviable as on date on the said “marg sudharan shulk” charged and collected

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

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ther supply of solar power plant under 'Supply Contract' is supply of 'solar power generating system' under Entry 234 of Schedule I of the Notification No. 1/2017-Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017-Central Tax (Rate), both dated 28 June, 2017 and Entry 234 of Schedule I of the Notification No. 1/2017-State Tax (Rate), dated 29 June, 2017 where the assembly, erection, and commissioning of the solar power plant is undertaken by a third party contractor?
In this scenario, the goods are supplied by one contractor, and the services were supplied by the other contractor. Therefore the rate of tax applicable for supply of goods as long as it satisfies the condition of being “device and parts” of the solar power generating system attracts 5% rate of tax as per Entry 234 of Schedule I of Notification No. 1/2017-Central Tax (Rate), dated 28th June, 2017.
Whether supply of solar power plant under 'Balance of Plant Supply Contract' is supply of 'solar p

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GST Dispute: Differing Views on “Works Contract” vs “Composite Supply” Heads to Appellate Authority for Advance Ruling.
Case-Laws
GST
Classification of services – “Works Contract” or “Composite Supply” – rate of GST – Central GST authorities and State GST authorities have expressed two different views on classification of services and applicable rate of tax – Matter referred to Appellate Authority for Advance Ruling.
TMI Updates – Highlights, quick notes, marquee, annotation, news,

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Appeals u/s 107 of UPGST Rules must be filed within three months, with a possible one-month extension. Late appeals rejected.
Case-Laws
GST
Condonation of delay – period of limitation in fili

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In Re: M/s. Dinman Polypacks Pvt. Ltd.
GST
2019 (1) TMI 1487 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – 2019 (21) G. S. T. L. 285 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, WEST BENGAL – AAR
Dated:- 28-1-2019
Case Number/ARN 35 of 2018 Order No. 34/WBAAR/2018-19
GST
SYDNEY D'SILVA AND PARTHASARATHI DEY, MEMBER
Applicant's representative heard Sri Manjeet Bahety, Director
1. The Applicant, stated to be a manufacturer of Polypropylene Leno Bags, seeks a ruling on classification of and rate of tax applicable on the above goods under the CGST/WBGST Acts, 2017 (hereinafter referred to, collectively, as “the GST Act”).
Advance Ruling is admissible under Section 97(2)(a) and (e) of the GST Act. The Applicant submits

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ding No. 6305 33 00 of the GST Tariff, which is aligned to the First Schedule of the Customs Tariff Act, 1975 (hereinafter referred to as the “the Tariff Act”).
The Applicant submits that the West Bengal Authority for Advance Ruling has already delivered its Advance Ruling vide Orders No. 09/WBAAR/2018-19 dated 06/07/2018 and 16/WBAAR/2018-19 dated 18/09/2018 classifying identical bags under Tariff sub- Heading No. 6305 33 00, taxable @5% and prays for similar advance ruling in this case.
3. Tariff item 6305 33 00 under the GST Tariff covers sacks and bags, of a kind used for packing of goods, made of man-made textile materials which are not flexible intermediate bulk containers but are of polyethylene or polypropylene strip or the like.

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In Re: Abhishek Tibrewal (HUF) carrying on business under the trade name ‘Avantika Industries’
GST
2019 (1) TMI 1488 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – 2019 (21) G. S. T. L. 270 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, WEST BENGAL – AAR
Dated:- 28-1-2019
Case Number 38 of 2018 and Order No. 35/WBAAR/2018-19
GST
SYDNEY D'SILVA AND PARTHASARATHI DEY, MEMBER
Applicant's representative heard Jag Mohan Kothari, Authorized Representative
1. The Applicant, stated to be a Manufacturer of, inter alia, Springs of Iron and Steel for supply to the Railways, seeks a Ruling on the classification of these items.
Advance Ruling is admissible on this question under Section 97(2)(a) of the CGST/WBGST Act, 2017 (h

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for Railways, however, are classified separately under HSN Code no.7320 of Chapter 73 of the Tariff Act.
The Applicant, therefore, has sought a clarification regarding appropriate classification of Springs of Iron and Steel supplied for use in Railways.
3. The two Chapters under which classification of Springs of Iron and Steel for supply to Railways are being considered, fall under two different Sections of the Tariff Act. Section XV, which covers “Base Metals and Articles of Base Metal”, is relevant to items classified under Chapters 72 to 83, whereas Section XVII, which covers “Vehicles. Aircraft, Vessels and Associated Transport Equipment”, is relevant to items classified under Chapters 86 to 89.
Note 2 to Section XVII states that “

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ies, axels and wheels and parts thereof) in a general way; whereas, Chapter Heading 7320 clearly classifies springs of Iron and Steel for Railways. “Leaf-springs for Railways” are classified under Tariff Item No. 73201012 and “Coil-springs for Railways” are classified under Tariff Item No. 73209010. In terms of Rule 3(a) of the Rules for Interpretation of Customs Tariff, as applicable to the GST Tariff, “the heading which provides the most specific description shall be preferred to headings providing a more general description”.
In the light of the above discussion, since Springs of Iron and Steel, are specifically classifiable under Chapter Heading 7320, the general description under Chapter Heading 8607 is not applicable. Springs of iron

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In Re: M/s. Vedika Exports Tea Pvt. Ltd.
GST
2019 (1) TMI 1489 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – 2019 (21) G. S. T. L. 286 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, WEST BENGAL – AAR
Dated:- 28-1-2019
Case Number 41 of 2018 and Order No. 36/WBAAR/2018-19
GST
SYDNEY D'SILVA AND PARTHASARATHI DEY, MEMBER
Applicant's representative heard: Sudeshna Chatterjee, Authorized representative
1. The Applicant, stated to be a contract packer of tea bags, seeks a ruling on the classification of the services provided in way of packing of tea bags and the rate of GST thereon.
Advance Ruling is admissible under Section 97(2)(a) of the CGST/WBGST Act, 2017 (hereinafter collectively called the GST Act).
The Applicant states that the questions raised in the Application have neither been decided by nor are pending before any authority under any provision of the GST Act. The concerned officer from the revenue has raised no objection to the admission of the applica

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iff Act, 1975 (hereinafter the Tariff Act).
It is, therefore, to be decided whether the Applicant's services to HUL are classifiable as packaging service or manufacturing service or both. In course of Hearing the Applicant has submitted a copy of his agreement with HUL (hereinafter referred to as “the Agreement”) w.e.f 01/01/2014, which has since been extended, and also a flow chart of the activities undertaken while providing the service to HUL.
As the ruling is sought with reference to the specific intervention as above by HUL, the discussion will be kept limited to the specific features of the Agreement.
Furthermore, the Applicant informs in course of Hearing that none of the other recipients have raised similar issues and the similar services provided to these other recipients continue to be classified as “packaging service” and taxed accordingly.
The question raised is, therefore, being answered only with respect to the service provided to HUL. The applicability of the service

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

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g tea bags is service for manufacturing a product classified under Tariff item 0902 40 40, where physical inputs are owned by the recipient.
The supply is, therefore, to be classified under SAC 9988 and taxed under Sl No. 26(f) of the Rate Notification.
The Applicant also provides service of packaging the manufactured tea bags in cartons, wraps them up and put them in specially designed boxes. HUL owns and provides all such packaging materials also.
These two services (service for manufacturing tea bags and the service for packaging of the manufactured tea bags) are supplied in terms of a single contract (refer to the Agreement) and at a single price (as may be ascertained from the invoices). The flow chart shows that the services are supplied as processes in a continuous assembly line, where packaging of tea bags in cartons and wrapping is ancillary to manufacturing tea bags. The tea bags, of course, cannot be delivered unless they are suitably packed. The Applicant is, therefore,

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In Re: M/s. NIS Management Ltd.
GST
2019 (1) TMI 1490 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – 2019 (21) G. S. T. L. 275 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, WEST BENGAL – AAR
Dated:- 28-1-2019
Case No. 40 of 2018 and Order number 37/WBAAR/2018-19
GST
SYDNEY D'SILVA AND PARTHASARATHI DEY, MEMBER
Applicant's representative: Ms Vinita Chandak, CA
1. The Applicant, stated to be a service provider by the deployment of personnel like a plumber, sweeper, security guard, electrician, carpenter etc. to the West Bengal Housing Board, seeks a ruling as to whether sweeping service to the said Board is exempt from payment of GST in terms of Notification No 12/2017-CT (Rate) dated 28.06.2017 and WB Govt Gazette Notification-1136-FT dated 28.06.2017 (hereinafter collectively referred to as the “Exemption Notification”). An advance ruling is admissible on the question under Section 97(2)(b) and (e ) of the CGST/WBGST Acts, 2017 (hereinafter collectively referred

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s part of sanitation service listed under the Eleventh Schedule of the Constitution and, therefore, eligible for exemption under Sl. No. 3 of the Exemption Notification. The discussion in this ruling will, therefore, be restricted to the sweeping services that the Applicant provides to the Housing Directorate.
3. The concerned officer from the revenue submits that the above exemption is applicable to the government or local authority. The Board is neither Government nor Local Authority, but a statutory body created by the West Bengal Housing Board Act, 1972. The above exemption is, therefore, not applicable for supplies to the Board. Furthermore, sweeping is a composite supply and exemption under Sl No. 3 of the Exemption Notification is not applicable to anything other than pure services. The submission of the concerned officer is based on what the Applicant discloses in the Application. The documents that he submits at the time of Hearing, however, clarifies that the supply is being

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ty under Art 243W of the Constitution.
In its Circular No. 51/25/2018-GST dated 31/07/2018 the Central Government clarifies that the service tax exemption at serial No. 25(a) of Notification No. 25/2012 dated 20/06/2012 (hereinafter the ST Notification) has been substantially, although not in the same form, continued under GST vide Sl No. 3 and 3A of the Exemption Notification. Sl No. 25(a) of the ST notification under the service tax exempts “services provided to the Government, a local authority or a governmental authority by way of water supply, public health, sanitation, conservancy, solid waste management or slum improvement and upgradation.” The Circular further explains in relation to the specific issue of ambulance service to the Government by a private service provider (PSP) that such service is a function of 'public health' entrusted to Municipalities under Art 243W of the Constitution, and, therefore, eligible for exemption under Sl No. 3/3A of the Exemption Notification.

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ules and whether the ambulance service is being supplied in relation to any such activity. It simply focuses on the nature of the service itself (ie. The ambulance service) and examines whether its classification relates to an activity listed under the schedules referred to above.
5. It now needs to be examined whether the Applicant's supply of Sweeping Service comes under the ambit of the exemption under Sl. No. 3A of the Exemption Notification in terms of an activity in relation to any function entrusted to a Panchayat under Art 243G of the Constitution or to a Municipality under Art 243W of the Constitution.
Article 243G of the Constitution discusses the powers, authority and responsibilities of Panchayats, stating that “Subject to the provisions of this Constitution the Legislature of a State may, by law, endow the Panchayats with such powers and authority and may be necessary to enable them to function as institutions of self government ……. subject to such conditions as may

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s and other means of   communication
15
Education including primary and secondary schools
16
Non-conventional sources of energy
17
Technical training and vocational education
18
Adult and non-formal education
19
Public distribution system
20
Maintenance of community assets
21
Welfare of the weaker sections of the in particular of the schedule caste and schedule tribes
22
Social welfare, including welfare of the handicapped and mentally retarded
23
Family welfare
24
Women and child development
25
Markets and Fairs
26
Health and sanitation including hospitals, primary health centres and dispensaries
27
Cultural activities
28
Libraries
29
Poverty Alleviation Programmes
Article 243W of the Constitution discusses the powers, authority and responsibilities of Municipalities, etc stating that “Subject to the provisions of this Constitution, the Legislature of a State may, by law, endow,…….b) the Committees with such powers and authority as may be n

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

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In Re: M/s. EX-SERVICEMEN RESETTLEMENT SOCIETY
GST
2019 (1) TMI 1491 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – 2019 (21) G. S. T. L. 279 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, WEST BENGAL – AAR
Dated:- 28-1-2019
Case No. 34 of 2018 Order No. 38/WBAAR/2018-19
GST
SYDNEY D'SILVA AND PARTHASARATHI DEY, MEMBER
Applicant's representative: Major Nirmal Kumar Dhaoa (Retd), President
1. The Applicant, stated to be a registered society providing Security Services and Scavenging Services to various hospitals under the State Government as well as the Central Government, seeks a ruling as to whether exemption from payment of GST is available to them in terms of Notification No 12/2017-CT(Rate) dated 28.06.2017 and WB Govt Gazette Notification-1136-FT dated 28.06.2017, as amended (hereinafter collectively referred to as “the Exemption Notification”).
Advance Ruling is admissible on the question under Section 97(2)(b) of the CGST/WBGST Acts, 2017 (hereinafter ref

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

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

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

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ural expansion
2 
Land improvement, implementation of land reforms, land consolidation and soil conservation
3 
Animal Husbandry, Dairying and poultry
4 
Fisheries Industry
5 
Minor irrigation, water management and watershed development
6 
Social forestry and farm forestry
7 
Small scale industries in which food processing industry is involved
8 
Minor forest produce
9 
Safe water for drinking
10 
Khadi, village and cottage industries
11 
Rural housing
12 
Fuel and fodder
13 
Rural electrification, including distribution of electricity
14 
Road, culverts, bridges, ferries, waterways and other means of communication
15 
Education including primary and secondary schools
16 
Non-conventional sources of energy
17 
Technical training and vocational education
18  
Adult and non-formal education
19 
Public distribution system
20 
Maintenance of community assets

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ose in relation to the matters listed in the Twelfth Schedule”.
List of 18 items covered under the Twelfth Schedule of the Indian Constitution are as follows;
1 
Regulation of land use and construction of land buildings
2 
Urban planning including the town planning
3 
Planning for economic and social development
4 
Urban poverty alleviation
5 
Water supply for domestic, industrial and commercial purposes
6 
Fire services
7 
Public health sanitation, conservancy and solid waste management
8 
Slum improvement and up-gradation
9 
Safeguarding the interests of the weaker sections of society, including the physically handicapped and mentally unsound
10 
Urban forestry, protection of environment and promotion of ecological aspects
11 
Construction of roads and bridges
12 
Provision of urban amenities and facilities such as parks, gardens and playgrounds
13 
Promotion of cultural, educational and aesth

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s manual cleaning, duties of attendant or operator of trolleys.
Article 243G under Serial No 26 covers “Health and sanitation, including hospitals, primary health centres and dispensaries”.
Article 243W under Serial No 7 covers “Public health sanitation, conservancy and solid waste management”.
No other entries in the Eleventh or the Twelfth Schedules of the Constitution appear relevant while examining applicability of the Applicant's services bundled as 'Scavenging Services'. 'Health Care Service' is defined under clause 2(zg) of the Exemption Notification. It means inter alia any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognized system of medicine in India and includes services by way of transportation of patient to and from a clinical establishment. It is classified under SAC 99931. It does not include any of the services the Applicant bundled under the description 'Scavenging Services'.
Again, 'Sanitation

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In Re: M/s. Storm Communications Private Limited
GST
2019 (1) TMI 1492 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – 2019 (21) G. S. T. L. 272 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, WEST BENGAL – AAR
Dated:- 28-1-2019
Case Number 39 of 2018 Order No. 39/WBAAR/2018-19
GST
SYDNEY D'SILVA AND PARTHASARATHI DEY, MEMBER
Applicant's representative heard: Sanjay Mundhra, Authorized Representative
1. The Applicant, stated to be a supplier of Event Management Services in West Bengal and other states, seeks a Ruling on the following points:
a. Can a person, registered in WB, claim ITC for CGST and SGST of other states,
b. Can he adjust the ITC of one state's CGST for payment of another state's CGST,
c. Can he adjust the ITC of Tamil Nadu GST for payment of IGST, whereas he is not registered in Tamil Nadu?
Advance Ruling is admissible on this question under Section 97(2)(d) of the CGST/WBGST Act, 2017 (hereinafter collectively called “the GST Act” and includes

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issued as B2B with the Applicant's GSTIN. These invoices are also reflected in the Applicant's GSTR-2A.
Such inward supplies are taken to serve the clients and the Applicant desires to know if ITC can be claimed in the GST Returns in West Bengal on the CGST & SGST paid on such invoices in other states.
3. GST is a destination based tax i.e. consumption tax, which means the tax will be levied where goods and services are consumed and will accrue to that state. Under GST, there are three levels of Tax, IGST, CGST & SGST and based on the “place of supply'' so determined, the respective tax will be levied. “Place of supply'' will be determined by the locations of the supplier and the recipient, in the transactions comprising of the goods/services. IGST is levied where the transaction is inter-state, and CGST & SGST are levied where the transaction is intra-state. So, it is very important to determine “place of supply'' for understanding levy of tax and further availing of Input Tax Credi

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rant in Tamil Nadu and the location of the recipient i.e. the Applicant, receiving the service, is also Tamil Nadu. So, the Applicant can avail ITC on the said invoices in Tamil Nadu only, if registered in Tamil Nadu. In no case, the Applicant can claim/adjust/avail ITC outside Tamil Nadu on the said invoices, even if the invoices are issued as B2B mentioning the Applicant's GSTIN in West Bengal.
6. The answers to the Applicant's questions, therefore, depend upon whether any component of the tax paid on intra-state inward supplies in a state can be used as an input tax credit for paying the outward tax liability in another state.
Section 49(4) of the GST Act provides that the amount available in the electronic credit ledger, as defined under Section 2(46), may be used for making such payment toward outward tax liability. The electronic credit ledger contains the balance of input tax credit on inward supplies as per the return of a registered person.
Under Section 2(62) of the GST Ac

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rd supplies in that state is not 'input tax' in relation to the said person.
As the Applicant is not registered under section 25(1) in Tamil Nadu, the SGST and CGST paid on intra-state inward supply in Tamil Nadu are not 'input tax' to the said person. The GST Act does not contain any concept of 'input tax' to an unregistered person. No credit of it is, therefore, admissible under the GST Act.
In view of the foregoing, we rule as under.
RULING
The Applicant is not registered under Section 25(1) of the CGST Act in Tamil Nadu. The SGST and CGST paid on intra-state inward supply in Tamil Nadu are not, therefore, 'input tax' to the Applicant. The GST Act does not contain any concept of 'input tax' in relation to an unregistered person. No credit of it is, therefore, admissible under the GST Act.
So, to answer in the Applicant's language:
a. A person, registered in WB, cannot claim ITC for CGST & SGST of other states.
b. He cannot adjust the ITC of one state's CGST for payment of ano

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World Class Management Service Versus Commissioner of GST & CE Chennai South Commissionerate
Service Tax
2019 (2) TMI 23 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 28-1-2019
Application No. ST/Misc/CT/41605/2017, Appeal No. ST/251/2012 – FINAL ORDER No. 40170/2019
Service Tax
Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial)
Shri S. Sivaramakrishnan, Advocate For the Appellant
Shri B. Balamurugan, AC (AR) For the Respondent
ORDER
Per Shri Madhu Mohan Damodhar
The facts of the case are that appellants are engaged in the business of man power supply and registered with the department under ‚Man Power Supply Agency Service‛. Pursuant to audit, it appeared to the department that appellants had not discharged service tax liability amounting to Rs. 77,94,334/- for the period from April 2009 and March 2010, although they realized taxable value as well as service tax from their clients. After being pointed out

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cate Shri Siva Ramakrishnan made oral and written submissions which can be broadly summarized as under :
i) Service Receivers of the Appellant Company were taking 5 to 6 months and some times more than 6 months for settling the bills of the Appellant. However, the Appellant was paying Service Tax in advance on billing basis to avoid confusion. Apart fro that, the Appellant had to pay PF and ESI to the Manpower Supplied, on a monthly basis, in addition to making salary payments to the Manpower supplied. This created a huge cash flow problem to the Appellant and the Appellant were forced to borrow loan at high rates from private financial institutions apart from the bank loans to overcome this perennial problem.
ii) Immediately pursuant to Audit, appellant had arranged private loans and paid Service Tax of Rs. 56,96,352/- and Interest of Rs. 5,23,793/-. The Appellant was issued with a Show Cause Notice invoking Penalty under Section 76. Balance amount of Rs. 20,97,982/- towards Service

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ns Pvt. Ltd.. Vs. Commissioner of GST & Central Excise, Chennai South; Final Order Nos.42768-42769 / 2018 in the case of M/s.Sri Kalki Enterprises Vs. Commissioner of GST & Central Excise, Chennai and Final Order No.42481-42482/2018 in the case of M/s.Jeyam Automotive Ltd., Commissioner of GST & Central Excise, Coimbatore.
3. On the other hand, Ld. A.R Shri A.R. Balamurugan supports the impugned order. He justifies the imposition of penalty. He also submits that appellant being partnership concern was required to pay service tax by the 5th month of the month immediately following quarter in which the payments towards the value of taxable value of services were received as per Section 68 (1) of the Finance Act, 1994. Appellants not only did not pay tax within the due dates but also withheld the above information by not disclosing to the department in the ST-3 returns. Hence for these reason, there is no ground to interfere with the imposition of penalty.
4. Heard both sides and have g

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ome time for them to recover and for that reason, the service tax liability got accumulated. Nothing is brought out from evidence that there was any positive act of suppression with an intention to evade payment of service tax. Other than the delay caused due to financial crisis, we do not find any material to establish an intention to evade payment of service tax.
7.3 The Hon'ble jurisdictional High Court in the case of C.C.E., Coimbatore Vs. M/s. Sasi Advertising Pvt. Ltd. in C.M.A. No. 101/2018 dated 24.01.2018 had occasion to consider the appeal filed by the Department against the Order passed by the Tribunal, upholding the Order passed by the Commissioner setting aside the penalties imposed. The ground raised by the assessee in that case was that the assessee was undergoing much financial hardship. The Hon'ble High Court held that the penalties imposed under Section 77 and 78 ibid., set aside by the Tribunal invoking Section 80, was correct and proper. The relevant portion of the

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on 80 of the Finance Act, 1994, notwithstanding anything contained in the provisions of Section 77 or 1st proviso to Section 78, no penalty shall be imposable on the assessee for any failure referred to in the said provisions, if the assessee proves that there was reasonable cause for the said failure.
31. Going through the reasons assigned by the assessee, on belated payment, we are of the view that the assessee substantiated reasonable cause for the failure in payment of service tax, within the stipulated time and hence, he is entitled to the benefit under Section 80 of the Finance Act.”
7.4 In C.S.T., Chennai Vs. Lawson Travel & Tours (I) Pvt. Ltd. – 2015 (38) S.T.R. 227 (Mad.), the Hon'ble High Court held that when the assessee faced financial crisis due to criminal breach of trust committed by their sub-agent and thereafter, paid the service tax voluntarily, the penalties imposed have been rightly set aside invoking Section 80. The Tribunal in the case of M/s. Dusters Total Sol

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i vide Final Order No.42768-42769/2018 dt. 23.10.2018, in a case where the appellant had pleaded that financial exigencies as a ground for non-payment of service tax in due time, this Bench held in favour of the appellant in the matter of invocation of imposition of penalty. The relevant portion of the aforesaid order is reproduced below :
“5. The appellant is contesting the penalties imposed only. In Appeal No. ST/300/2012, the adjudicating authority has imposed a penalty under section 76 and in Appeal No. ST/301/2012, the adjudicating authority has imposed penalty under section 78 of the Finance Act, 1994. The ld. consultant has furnished documents to argue that there was only delay in payment of service tax and there was no act of suppression of facts with intention to evade payment of service tax. On perusal of the documents such as the list of sundry debtors etc., it is seen that there was huge amount pending as receivables. So also they had to meet expenses for salary, accident

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Service Provided in India to a Foreign Party residing in a foreign Country.
Query (Issue) Started By: – MarketingServices INDIALLP Dated:- 25-1-2019 Last Reply Date:- 28-1-2019 Goods and Services Tax – GST
Got 3 Replies
GST
Sir
I am a marketing service provider. I provide marketing services in India to a foreign party situated outside india. My work is to promoted about the business of foreign party in india. Please suggested whether it accounts to export of services or not?
Repl

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