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2019 (1) TMI 1429 – CESTAT CHENNAI – TMI – Refund of unutilized CENVAT Credit – export of services – Rule 5 of Cenvat Credit rules, 2004 – rejection of refund on the ground that certain input services such as Event Management service, Clearing & Forwarding Agency service, Insurance service, Real Estate services were not related with the output service – Refund claims were also restricted by excluding the value of exports made by SEZ units while arriving at the proportionate credit – Held that:- The issues in dispute are no longer res integra. The services like Event Management , Clearing & Forwarding Agency service, Insurance service etc. have been held, by various appellate forums, to be very much eligible input services for the purpose of 2(l) of the CCR 2004. So also, it has been consistently held that value of SEZ exports should be included in computing the export turnover for the purpose of working out the quantum of refund in Rule 5 of the CCR 2004.
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Respondent-assessee has

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der Rule 5 of Cenvat Credit rules, 2004 read with Notification No.5/2006-CE (NT) DT. 14.3.2006. The refund claims were partially rejected by the original authority on the ground that certain input services such as Event Management service, Clearing & Forwarding Agency service, Insurance service, Real Estate services were not related with the output service. Refund claims were also restricted by excluding the value of exports made by SEZ units while arriving at the proportionate credit. On appeal, the Commissioner (Appeals) vide impugned orders allowed the appeals on the grounds taht respondent is eligible for input service credit and the same has been availed during the course of said activity and further that export turnover in the formula prescribed under Notification No.5/2006-CE in arriving at proportionate credit will include both STPI and SEZ clearances. Aggrieved, the department have preferred these appeals. 2. Revenue in their grounds of appeal have inter alia, relied upon

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me has been availed by them in the course of their business activity. (ii) The decision of the Bombay High Court in the case of Ultra Tech Cement Ltd. reported in (2010) 20 STR 577 is squarely applicable to the case of the Respondent wherein it has been held that activities relating to business also qualifying as input service. (iii) With respect to that the export turnover in the formula prescribed under Notification No.5/2016 for arriving at the proportionate credit will include both STPI and SEZ clearances. (iv) Further while computing the deductions under proportionate formula both the numerator and denominator should be taken as the same for allowing the deduction. (v) The SEZ export revenue is included under total turnover (denominator) the same should form part of export turnover (numerator) also. (vi) Exports by SEZ same cannot be construed as exempted service. (vii) The refund claim has been preferred under Rule 5 of Cenvat Credit Rules 2004 in accordance with the provision la

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2019 (3) TMI 67 – ALLAHABAD HIGH COURT – 2019 (21) G. S. T. L. 469 (All.) – Seizure of goods alongwith vehicle – irregularities in the documents accompanying the goods – Held that:- In the present case, it is the owner who has come forward for release of the goods and the vehicle and therefore in the light of the interim direction of this court, security or indemnity bond equal to the amount of the purposed tax and penalty alone could have been demanded by the Assistant Commissioner (Commercial Tax), instead he has unnecessarily asked for security/indemnity bond of heavy amount of ₹ 10,75,770/ The aforesaid demand can not be sustained in law in the facts and circumstances of the case and the provisions of Section 129 (1) of the Act.

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to Ghaziabad were seized on 22.9.2018 on the basis of certain irregularities in the documents accompanying the goods. The seizure of the goods and the vehicle was challenged by the petitioner by filing Writ Tax No. 1328 of 2018 (M/s. R.K. International Vs. Union of India and three others). The Court vide interim order dated 4.10.2018 directed for the release of the goods subject to deposit of the security other than cash and bank guarantee or in the alternative to accept an indemnity bond, equal to the value of tax and penalty, if any, to the satisfaction of the seizing authority. In pursuance to the above interim order, petitioner approached the Assistant Commissioner (Commercial Tax) for release of the goods by offering to furnish securi

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ed 4.10.2018 is very clear. It only directs for furnishing security of indemnity bond of the value of the tax and penalty and therefore the Assistant Commissioner (Commercial Tax) can not demand security or indemnity bond of any higher value. The notice under Section 129 (3) of the Act proposes tax of ₹ 59,120/- and imposition of penalty of the same amount of ₹ 59,120/-. In the present case, it is the owner who has come forward for release of the goods and the vehicle and therefore in the light of the interim direction of this court, security or indemnity bond equal to the amount of the purposed tax and penalty alone as mentioned above could have been demanded by the Assistant Commissioner (Commercial Tax), instead he has unnece

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Goods and Services Tax – Liability of GST – e-procurement Transaction Fee collected on behalf of IT E&C department results – Though the activity constitutes supply but remains exempts as per the notification. – TMI Updates – Highlights

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Goods and Services Tax – Zero rated supplies under GST – The outward supplies made by the applicant to a) ocean going merchant ships which are in foreign run, b) Indian Navy ships, c) Indian Coast gua

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Goods and Services Tax – Migration from VAT to GST – Since the applicant reported that his turnovers from the past (3) years are below ₹ 20 lakhs, he may continue the GSTIN registration or may c

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Goods and Services Tax – GST – Dated:- 10-11-2018 – The GST Act provides for allotting a Unique Identification Number (UIN) to Consulates, Embassies and other UN Organizations to enable such entities to claim refund of GST paid. One of the conditions for claiming this refund is to file Invoice Level Data in their FORM GSTR-11 on the common portal. There are common discrepancies which have been noticed by GST Authorities while processing refund applications. FORM GSTR-11 under Rule 82 of the CGST Rules, 2017 mandates reporting Place of Supply for every invoice on which refund is applied for. Many UIN entities while filling invoice data have been reporting their place of supply as the State where they are registered instead of the place of s

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Goods and Services Tax – Input tax credit – Goods which are used for installation (Foundation) of plant and machinery – input services which are used for installation (Foundation) of plant and machine

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Goods and Services Tax – The supply of Eucalyptus / Subabul wood de-barked pulp wood in cut sizes, supplied to various paper mills for manufacture of pulp is liable to GST @5% – TMI Updates – Highlights

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Goods and Services Tax – Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement”, HSN Code No: 23099090, is classifiable under exempted goods from GST – TMI Updates – Highlights

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OTIS ELEVATOR COMPANY (INDIA) LTD. Versus THE STATE OF KERALA, THIRUVANANTHAPURAM, STATE TAX OFFICER (ENQUIRY) OFFICE OF DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM AND ASSISTANT COMMISSIONER (ASSMT.) , THIRUVANANTHAPURAM – 2018 (11) TMI 718 – KERALA HIGH COURT – TMI – Detention of Consignments – inter-state sale – sales tax already paid – scope of KVAT Act – Jurisdiction – Held that:- It is not a question of the second respondent's inherently lacking the jurisdiction-the subject matter jurisdiction – The authority may have decided erroneously, if at all. Then the petitioner's remedy lies under Section 57 of the Act.
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Petition disposed off holding that the petitioner is free to invoke Section 57, or

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tion. The authorities under the Kerala Value Added Tax Act insisted that the petitioner's transactions attract tax under the KVAT Act. On the petitioner's complaint, the Commissioner of Commercial Taxes intervened and issued Ext.P1 direction to the departmental officials not to detain the petitioner's consignments. By then, the petitioner suffered detention on seventeen occasions. 3. On all seventeen occasions, the petitioner provided bank guarantee and got the goods released. Recently, the second respondent passed the Ext.P9 to P20 orders to adjust the security deposits the petitioner earlier furnished towards the penalty. Aggrieved, the petitioner has filed this writ petition. 4. The learned Senior Counsel has contended that t

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7. Heard the learned Senior Counsel appearing for the petitioner and the learned Government Pleader for the respondents. 8. I reckon it is not a question of the second respondent's inherently lacking the jurisdiction-the subject matter jurisdiction. The authority may have decided erroneously, if at all. Then the petitioner's remedy lies under Section 57 of the Act. In this context, the learned Senior Counsel has nevertheless submitted that before the petitioner could approach the revision authority, the respondent authorities will encash the Bank guarantee to the petitioner's prejudice. I reckon there is force in his contention. Under these circumstances, without adverting to the merits, I dispose of the writ petition, holding

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GST – States – GST-I/2018/3 – Dated:- 9-11-2018 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION Bhupindra Road, Patiala, Punjab. ORDER The 9th November, 2018 No. GST-I/2018/3-State.-In pursuance of section 168 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) and sub-rule (3) of rule 45 of the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), and in supersession of the notification of the Government of Punjab, Department of Ex

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GST – States – Providing various e-Filing facility to Taxpayers for smooth GST Compliance – TMI Updates – Highlights

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Goods and Services Tax – Started By: – Shreyansh Agrawal – Dated:- 8-11-2018 Last Replied Date:- 12-11-2018 – Dear Sir/ Madam,We have only one business which are registered under GST, now we have to open Second business which are totally different from first business but under same pan and also in same state. There are no additional option available to show second business under trade name nor additional option available to show principle place of business. How we can do amendment under existing registration??? – Reply By KASTURI SETHI – The Reply = Pl. go through this:- SECTION 28. Amendment of registration. – (1) Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper offi

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oval of amendments under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a rejection or approval under this Act. – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = In my view registration cannot be amended since the second business is separate from the erstwhile business. – Reply By KASTURI SETHI – The Reply = There was proposal to change the definition of 'business vertical' for the purpose of single registration in the same State but that change has not been brought. Also see the following rule which supports the views Dr.Govindarajan, Sir. RULE 11. Separate registration for multiple business verticals within a State or a Union territory. – (1)

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de to another registered business vertical of such person and issue a tax invoice for such supply. Explanation. – For the purposes of clause (b), it is hereby clarified that where any business vertical of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other business verticals of the said person shall become ineligible to pay tax under the said section. (2) A registered person eligible to obtain separate registration for business verticals may submit a separate application in FORM GST REG-01* in respect of each such vertical. (3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an a

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Goods and Services Tax – Levy of GST – job work – The process providing job work service to the foreign principal, in the premises of the applicant as per the specifications of the recipient of servic

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Goods and Services Tax – Classification – Rate of GST – The items used for manufacture of solar cells as listed in Table A, procured by the applicant do not qualify to be termed as Parts for the manuf

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Goods and Services Tax – Government authority – SPV with 100% government holding – The consultancy services for preparation of transport studies such as comprehensive mobility plan, transit oriented d

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Goods and Services Tax – Levy of GST – Undoubtedly, tobacco leaves are agricultural produce – The services provided by a commission agent for sale or purchase of agricultural produce is having NIL rat

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Goods and Services Tax – Started By: – YUWRAJ KOTHARI – Dated:- 8-11-2018 Last Replied Date:- 12-11-2018 – Dear Sir/Madam,Can Restaurant holding Franchise, and leving GST on Foods Sales @5%, claim ITC for Royalty or any other input. – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = In my view no. – Reply By KASTURI SETHI – The Reply = I support the view of Dr.Govindarajan, Sir. – Reply By CAHemanth Kumar B – The Reply = Dear sir, Rate of 5% is subject to ITC restriction. Therefore cannot claim

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Goods and Services Tax – Started By: – SAFETAB LIFESCIENCE – Dated:- 8-11-2018 Last Replied Date:- 13-11-2018 – Dear Experts, We have obtained refund of accumulated GST against inverted duty structure in March-2018 for the period of earlier months. The refund included ITC credited against goods (inputs) and services. Now we have been instructed to repay the refund received against input services against Notification No. 26/2018 dt. 13.06.2018 retrospective effect from 01.07.2017. Now, my query is shall reverse the demanded amount from Electronic Credit Ledger today as I have sufficient balance now or I have to pay only in Cash Ledger. I think this reversal of GST is eligible for re-credit of ITC as the Department has not denied the credit and denied only the refund. If I pay cash in Cash Ledger, shall I use the amount for offset of GST payment immediately in the same month itself. – Reply By KASTURI SETHI – The Reply = In my view, the amount of refund has to be deposited in Central Go

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ilable. With due respect to you and expert comment above, there is no question of re credit above. There is no Refund claim pending and ITC portion available with officer to re credit the same as, re credit is only allowed on basis of order RFD 01B and nothing else. I have assumed you have already received RFD 06. – Reply By KASTURI SETHI – The Reply = Electronic Cash Ledger is equal to erstwhile PLA (Personal Ledger Account). In this account an assessee deposits tax amount through e-challan and debits from the same to transfer in Central Govt. Account. Anyhow, the ball is in the court of the Department. – Reply By SHIVKUMAR SHARMA – The Reply = I agree with Shri Nandan Khambete. – Reply By SAFETAB LIFESCIENCE – The Reply = Dear Sirs, We have not received any SCN for this u/s 73 or 74. We received refund under order RFD-06 only. We do not want to go for appeal. We can pay in Cash Ledger and make use of it in 3B in the same month itself. Can we proceed ?? – Reply By Nandan Khambete – Th

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ry of re-credit of this very amount is required in Electronic Credit Ledger and, thereafter, you can use it for offsetting liability in GSTR 3B in the same month. Re-credit of the same is your substantive right.The availment of credit of input service is not under challenge. I am sure you understand the formula for sanction of refund very well. – Reply By SAFETAB LIFESCIENCE – The Reply = Dear Mr. Kasthuri Seithi,Once I paid cash and if it comes in Cash Ledger, then why I need to take in Credit Ledger. Already that amount will be in Cash Ledger and availble for offsetting. If I take again in Credit Ledger the very same amount as you told, it may double credit, Am I right. – Reply By KASTURI SETHI – The Reply = I fail to understand your first query dated 8.11.18. There are some confusion in it. – Reply By Nandan Khambete – The Reply = Amount cannot be recredited from Cash Ledger to Credit Ledger. Recredit means to credit ITC again wrt ITC debited.Once RFD 06 is received for full ITC Deb

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nding, it cannot be issued after RFD 06 is issued with no rejection a dn that to since not claim amount is held back and that too after 6 months of RFD 06. – Reply By KASTURI SETHI – The Reply = Sh.Nandan Khambete Ji, Sir, I agree with you to the extent that the amount of sanctioned refund cannot be recovered from the party after six months as explained by you inasmuch as the party is not at fault at all. Thus the remaining issues are relegated to the background. I also agree with your logic that the party must not rrepay the amount without letter or SCN irrespective of the fact whether the amount is small or huge. To repay the amount of sanctioned refund in view of retrospective amendment and that too after the expiry of six months is unconstitutional. When the department is on weak wicket regarding merits/legal aspect, the department tries to recover through persuasive strategy. It appears to me the party is ready to repay the amount on the basis of verbal request or written letter a

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Goods and Services Tax – Started By: – Vijay Kumar – Dated:- 8-11-2018 Last Replied Date:- 14-11-2018 – Respected experts, One of my client regd under GST under service provider category issued non GST invoice ( without GST) for CSR funds received from a trust. Is there any exemption available for Such funds recd from paying GST ? Trust from whom CSR funds recd is not willing to pay GST. Kindly guide me., I shall be highly thankful. – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = In my view

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2018 (11) TMI 518 – KERALA HIGH COURT – TMI – Detention of goods with vehicle – it is alleged that e-way bill shows the place as Palakkad instead of Alappuzha – Held that:- An identical issue decided in the case of RENJI LAL DAMODARAN, DAMU & SONS SALES CORPORATION VERSUS STATE TAX OFFICER, KOTTARAKKARA AND ASST. STATE TAX OFFICER, KARUNAGAPALLY [2018 (8) TMI 1145 – KERALA HIGH COURT], where it was held that It is directed to release the goods on the appellant furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules.
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The respondent authorities are directed to release the petitioner's goods and vehicle on his “furnishing Bank Guarantee for

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In the writ petition, the petitioner sought the following reliefs: (i) issue a Writ of Certiorari, or any other appropriate writ order or direction as this Hon'ble Court deems fit and proper in the circumstances of the case, calling for the records leading to the issue of Ext. P6 order and Ext.P6(a) notice and after scrutinizing the same, to strike down and quash them; (ii) issue a writ of mandamus or other appropriate writ, orders or directions directing the Respondent to refrain from proceeding further under section 129 of the Act based on Ext. P6 and Ext.P6(a), (ii) issue a writ of mandamus or other appropriate writ, orders or directions, directing the Respondent to release the goods to the petitioner without collecting any security

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GST – States – 60/2018-State Tax – Dated:- 8-11-2018 – No.J.21011/1/2017-TAX/Vol-I/Part-I GOVERNMENT OF MIZORAM TAXATION DEPARTMENT …. NOTIFICATION No. 60/2018-State Tax Dated Aizawl the 8th Nov., 2018 In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Mizoram Goods and Services Tax (Thirteenth Amendment) Rules, 2018. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Mizoram Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 83, the following rule shall be inserted, namely:- 83A. Examination of Goods and Services Tax Practitioners.- (1) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner unde

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t the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration. (6) Period for passing the examination and number of attempts allowed.- (i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment: Provided that if a person is enrolled as a goods and services tax practitioner before 1st of July 2018, he shall get one more year to pass the examination: Provided further that for a goods and services tax practitioner to whom the provisions of clause (b) of sub-rule (1) of rule 83 apply, the period to pass the examination will be as specified in the second proviso of sub-rule (3) of said rule. (ii) A person required to pass the examination may avail of any number of attempts but these attempts shall be within the period as specified in clause (i). (iii) A person shall register and pay the requisite fee

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gistration, payment of fee, nature of identity documents, provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal. (ii) Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under: – (a) obtaining support for his candidature by any means; (b) impersonating; (c) submitting fabricated documents; (d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination; (e) found in possession of any paper, book, note or any other material, the use of which is not permitted in the examination center; (f) communicating with others or exchanging calculators, chits, papers etc. (on which something is written); (g) mis

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NACIN or the jurisdictional Commissioner as per the procedure established by NACIN on the official websites of the Board, NACIN and common portal. (13) Power to relax.- Where the Board or State Tax Commissioner is of the opinion that it is necessary or expedient to do so, it may, on the recommendations of the Council, relax any of the provisions of this rule with respect to any class or category of persons. Explanation :- For the purposes of this sub-rule, the expressions – (a) jurisdictional Commissioner means the Commissioner having jurisdiction over the place declared as address in the application for enrolment as the GST Practitioner in FORM GST PCT-1. It shall refer to the Commissioner of Central Tax if the enrolling authority in FORM GST PCT-1 has been selected as Centre, or the Commissioner of State Tax if the enrolling authority in FORM GST PCT-1 has been selected as State; (b) NACIN means as notified by notification No. 24/2018-State Tax, dated 28.05.2018. Annexure-A [See sub-

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demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01. (2) Where the demand of an order uploaded under sub-rule (1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the existing laws, a summary thereof shall be uploaded on the common portal in FORM GST DRC-08A and Part II of Electronic Liability Register in FORM GST PMT-01 shall be updated accordingly. . 4. In the said rules, in FORM GST REG-16,- (a) against serial number 7, for the heading, the following heading shall be substituted, namely:- In case of transfer, m

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ntervening period (i.e. from the date of registration to the date of application for cancellation of registration). . 5. In the said rules, in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:- 10. Information against the Serial 4A of Table 4 shall not be furnished. . 6. In the said rules, for FORM GST PMT-01 relating to Part II: Other than return related liabilities , the following form shall be substituted, namely:- Form GST PMT -01 [See rule 85(1)] Electronic Liability Register of Registered Person (Part-II: Other than return related liabilities) (To be maintained at the Common Portal) Reference No.- GSTIN/Temporary Id – Date- Name (Legal) – Trade name, if any – Stay status – Stayed/Un-stayed Period – From -To (dd/mm/yyyy) Act – Central Tax/State Tax/UT Tax/Integrated Tax/CESS /All (Amount in Rs.) Sr.No. Date (dd/m/yyyy) Reference No. Tax Period, if applicable Ledger used for discharging liability Description Type of Transaction* Amount d

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still be positive. 5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer. 6. The closing balance in this part shall not have any effect on filing of return. 7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules. 8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash. Debit and credit entry will be created simultaneously. . 7. In the said rules, in FORM GST APL-04, after serial number 9, and the Table relating thereto, the following shall be inserted, namely:- 10. Details of IGST Demand Place of Supply (Name of State/UT) Demand Tax Interest Penalty Other Total 1 2 3 4 5 6 7 Disputed Amount Determined Amount 8. In the said rules, after FORM

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ount in Rs. in all Tables) Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State/UT Acts CST Act 20. Amount of demand paid under existing laws Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State/UT Acts CST Act 21.(19-20) Balance amount of demand proposed to be recovered under GST laws << Auto-populated >> Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State / UT Acts CST Act Signature Name Designation Jurisdiction To _______________ (GSTIN/ID) -Name _______________ (Address) Copy to – Note – 1. In case of demands relating to short payment of tax declared in return, acknowledgement / reference number of the return may be mentioned. 2. Only recoverable demands shall be posted for recovery under GST laws. Once, a demand has been created through FORM GST DRC-07A, and the status of the demand changes subsequently, the status may be amended through FORM GST DRC-08A. 3. Demand paid up to the date of uploading the s

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demand ð State /UT ð Centre <<Auto>> 7. Old Registration No. << Auto, editable>> 8. Jurisdiction under earlier law << Auto, editable>> 9. Act under which demand has been created <<Auto, editable>> 10. Tax period for which demand has been created <<Auto, editable>> 11. Order No. (original) <<Auto, editable>> 12. Order date (original) <<Auto, editable>> 13. Latest order no. <<Auto, editable>> 14. Latest order date <<Auto, editable>> 15. Date of service of the order <<Auto, editable>> 16. Name of the officer who has passed the order (optional) <<Auto, editable>> 17. Designation of the officer who has passed the order <<Auto, editable>> 18. Whether demand is stayed ð Yes ð No 19. Date of stay order 20. Period of Stay 21. Reason for updation <<Text box>> Part B – Demand details 22. Details of demand posted originally thro

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GST – States – 58/2018-State Tax – Dated:- 8-11-2018 – No.J.21011/2(iii)/2018-TAX/Pt GOVERNMENT OF MIZORAM TAXATION DEPARTMENT …. NOTIFICATION No.58/2018-State Tax Dated Aizawl the 8th Nov., 2018 In exercise of the powers conferred by section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act ), read with section 45 of the said Act and rule 81 of the Mizoram Goods and Services Tax Rules, 2017 (hereinafter referred t

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2018 (11) TMI 1076 – AUTHORITY FOR ADVANCE RULING, CHANDIGARH – 2018 (19) G. S. T. L. 697 (A. A. R. – GST) – Levy of GST – ancillary service provided by a company duly registered under the Companies Act, 2013 which is owned by State Government of Punjab – Transfer fees – Extension fees – conversion fees – processing fees – bifurcation fees – tower charges – N/N. 12/2017 -Central Tax (Rate), dated 28.06.2017 – applicant is engaged in providing (30 years or more) lease of Industrial Plots against one time upfront amount.
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Held that:- The services provided by the applicant, as enumerated at serial No. 14 of their application, though are in respect of the same plots but the entry No. 41 ibid, does not provide exemption to all services related to the plots covered there as is evident from the description of service which grants exemption only to the Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of

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GST Act, 2017. The services are not specifically exempted in terms of Notifications issued under section 11 of the GGST Act, 2017.
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For the purpose of charging the tax, the services are covered under “Other Miscellaneous services”-Group 99979, Service Code 999799-'Other” services nowhere else classified' as per the scheme of classification of services and taxable at 18%. – AAR No. CT/01/A.R./CHD/2018/8042 Dated:- 8-11-2018 – KUMAR GAURAV DHAWAN AND RAKESH KUMAR POPLI, MEMBER PROCEEDINGS (under section 98 of the CGST Act, 2017 & UTGST Act, 2017) Present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 & similar provisions under Union Territory Goods and Services Tax Act, 2017 (herein after referred to as CGST Act, 2017 & UTGST Act, 2017). The Applicant M/s Punjab Small Industries & Export Corporation Limited is state Government owned Industrial Development undertaking which is mainly engaged in providing (30 years or more) lease o

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t fee under CGST & ₹ 5000/- as fee against UTGST) vide CPIN No. 18030400016093 dated 26.03.2018. Further, the Applicant in his letter dated 30.10.2018 has specified in para 17 that the question raised in his application is neither pending in any proceedings nor decided in any proceedings in the Applicant's case under any of the provision of the Act. Also as per para 13 of the applicant, the question on which the Advance Ruling is sought in respect of "determination of the liability to pay tax on any goods or services or both" which is specified under clause (e) of subsection (2) of Section 97 of the Act. So, in view of the above, the Application was admitted. The arguments of the Applicant were heard on dated 17.10.2018 & ruling was reserved which is released today i.e. on dated 08.11.2018. Statements of Facts The Applicant is state Government owned Industrial Development undertaking which is mainly engaged in providing (30 years or more) lease of Industrial

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;Tower Charges – Fees charged from the plot-holder for the permission to install Telecommunication Tower on the Industrial, plots. Question on which Advance Ruling is required:- The Applicant wants the advance ruling on the issue that a company duly registered under the Companies Act, 2013 which is owned by State Government of Punjab and is mainly engaged in the business of developing and providing Industrial Plots on long term lease to the industrialists by virtue of Point No. 41 of the Notification No. 12/2017 – Central Tax (Rate), dated 28.06.2017 is exempt from GST- whether the following ancillary services provided by it are also exempt:- •Transfer Fees – Fees charged for the purpose of transfer of Industrial Plot from one person to another. •Extension Fees – Fees charged for delay in the commencement' of construction and production. •Conversion Fees – Fees charged for the conversion of leasehold plot into freehold. •Processing Fees – Fees charged for the pu

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d 28.06.2017 was substituted vide Notification No. 32/2017-Central Tax (Rate) dated 13.10.2017 and the text of the same is reproduced below: "One time upfront amount (called as premium, salami, cost, price, development charges or by any other name) leviable in respect of the service, by way of granting long term (thirty years, or more) lease of industrial plots, provided by the State Government Industrial Development Corporations or Undertakings to industrial units." [Entry before replacement] "Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent, or more ownership of Central Government, State Government, Union territory to

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e, therefore, covered under "Other Miscellaneous services"-Group 99979 [scheme of classification of services in the Annexure to Notification No.11/2017- Tax (Rate) dated 28.06.2017] with CGST rate of 9% as provided at Sr. No. 35 of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended) with equal rate (9%) of UTGST as per entry No. 35 in' Notification No. 11/2017-Union Territory Tax (Rate) dated 28.06.2017 (as amended). Advance Ruling u/s 98 of the Act In view of the above observations, it is ruled that The said services are taxable services in terms of sub-section (21) of section 2 read with section 9 of the CGST Act, 2017. The services are not specifically exempted in terms of Notifications issued under section 11 of the GGST Act, 2017. For the purpose of charging the tax, the services are covered under "Other Miscellaneous services"-Group 99979, Service Code 999799-'Other" services nowhere else classified' as per the scheme of

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GST – States – 28/2018-GST – Dated:- 8-11-2018 – GOVERNMENT OF ASSAM OFFICE OF THE COMMISSIONER OF TAXES, ASSAM KAR BHAWAN DISPUR, GUWAHATI-6 CIRCULAR NO. 28/2018-GST Dated Dispur the 8th November, 2018. Subject : Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent – Reg. No. CT/GST-15/2017/207.- Post issuance of Circular No. 17/2018-GST issued vide No. CT/GST-15/2017/182 dated 18th September, 2018, various representations have been received from the trade and industry, as well as from the field formations regarding the scope and ambit of principal agent relationship under GST in the context of del-credre agent (hereinafter referred to as "DCA"). In order to clarify these issues and to ensure uniformity of implementation across field formations, the Board, in exercise of its powers conferred under section 168 of the Assam Goods and Services Tax Act, 2017 (hereinafter referred to as "Assam GST Act") hereby

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to the DCA at a rate mutually agreed between DCA and buyer. Concerns have been expressed regarding the valuation of supplies from Principal to recipient where the payment for such supply is being discharged by the recipient through the loan provided by DCA or by the DCA himself. Issues arising out of such loan arrangement have been examined and the clarifications on the same are as below: Sl.No. Issue Clarification 1. Whether a DCA falls under the ambit of agent under Para 3 of Schedule I of the Assam GST Act? As already clarified vide Circular No. 17/2018-GST issued vide No. CT/GST-15/2017/182 dated 18th September, 2018, whether or not the DCA will fall under the ambit of agent under Para 3 of Schedule I of the Assam GST Act depends on the following possible scenarios: In case where the invoice for supply of goods is issued by the supplier to the customer, either himself or through DCA, the DCA does not fall under the ambit of agent. In case where the invoice for supply of goods is is

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CA would not form part of the value of supply of goods supplied (to the buyer) by the supplier. It may be noted that vide notification No. 12 (FTX.56/2017/25 dated 29th June, 2017 (SI. No. 27), services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services) has been exempted. 3. Where DCA is an agent under Para 3 of Schedule I of the Assam GST Act and makes payment to the principal on behalf of the buyer and charges interest to the buyer for delayed payment along with the value of goods being supplied, whether the interest will form a part of the value of supply of goods also or not? In such a scenario following activities are taking place: 1. Supply of goods by the supplier (principal) to the DCA; 2. Further supply of goods by the DCA to the recipient; 3. Supply of agency services by the DCA to the supplier or the recipient or both; 4. Extension of credit by the

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