Author: admin_gst

GST – States – 3578/GST-2 – Dated:- 2-11-2018 – From The Excise and Taxation Commissioner-cum-Commissioner of State Tax, Haryana, Panchkula. To All the Jt. ETC (Range)-cum- Jt. Commissioner of State Tax All the DETCs (ST)-cum- Dy. Commissioner of State Tax In the state of Haryana. No. 3578/GST-2/Panchkula, Dated 02/11/2018 Subject: – Regarding applications of GST Practitioners. Memo In reference to the subject cited above, it is informed that vide orders dated 16-05-2018, which were circulated vide Endst No. 1357/GST-2 Panchkula, dated 18-05-2018 the Excise & Taxation Commissioner, Haryana has authorized DETCs (ST) of the concerned districts to approve or reject the application for enrollment as GST Practitioner. It would also be appro

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2018 (11) TMI 298 – CESTAT NEW DELHI – TMI – CENVAT Credit – duty paying documents not provided – what was the actual position of availability of Cenvat credit as on 30.12.2008, that is to say as to whether ₹ 72,75,421/- which was available as on 31.12.2008 in their RG 23A Part-II as alleged in the show cause notice dated 20.1.2010 or ₹ 2,77,49,625/- as per ER-I return for the relevant period filed on 17.2.2009 which was filed with the department?
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Held that:- The requirement of duty paying documents for availment of Cenvat credit is substantive law – the appellant having not followed the procedure as prescribed for availment of Cenvat Credit Rules are not entitled for the Cenvat credit to the extent of ₹ 2,04,74,204/-. To that effect, it is found that Adjudicating authority has not violated the provisions of Cenvat credit in any way while denying the credit.
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In the present case, it is not disputed that the appellant has not provided any documents for hug

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it Rules, the department has rightly issued the show cause notice under the provisions of imposition of interest and confirmed the same after following the adjudication process.
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Appeal dismissed – decided against appellant. – Appeal No. E/51089/2018-DB & E/50538/2018-DB – Final Order No. 53225-53226/2018 – Dated:- 2-11-2018 – Mr. Bijay Kumar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Shri Krishna Kant, Advocate – for the appellant Shri U. Sengraj, AR – for the respondent ORDER Per Bijay Kumar: The present appeals have been filed in pursuance of order passed by Hon ble CESTAT vide Final Order No. A/52005-52006/2017-CE(DB) dated 28.2.2017 in Appeal No. E/1534/2011, E/52186/2015-(DB) arising out of Order-in-Original No. 19/2011 dated 22.2.2011 passed by the Commissioner, Central Excise, Jaipur-I. Vide this impugned order, Hon ble Commissioner has confirmed the demand of Cenvat credit along with interest and also imposed penalty on the appellant. 2. The brief facts o

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377; 2,03,42,121/- that was taken by the appellant vide Entry No. 83 dated 30.12.2008 and their register was retained by the officer. It was alleged by the appellant that the credit was taken for the said amount as the officer of the department forced the factory staff on the date of search i.e. 11.12.2008 to show Nil balance in their RG 23 Part-II against the actual balance of their aforestated amount of ₹ 2,03,42,121/-. In the appeal memorandum, the appellant has raised various allegations against the departmental officers including those of manhandling and illegal confinement of the factory officials, which was brought to the notice of the concerned Central Excise officers as well as the Police complaint was also made to that effect. 3. During the stock taking of the finished goods and input in the factory, it was noticed and for which Panchnama was prepared and handed over to the appellant on 9.1.2009 but without any supporting documents. It is also alleged that the Panchnama

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ck within such a short period of time. It is further alleged that the shortage detected by the official was without any scientific basis. The appellant had made all the clearances of the goods as per the invoice and the factory was in production till 24.12.2008 and restarted their production on 12.1.2009 and between 12.12.2008 to 24.12.2008, the appellant produced a quantity of 2928.9 MT of MS bar and cleared 5000.100 MT of MS bar during the period 12.12.2008 to 31.12.2008. During the period of 1.1.2009 to the date of restart of unit on 12.1.2009, the appellant cleared 156.110 MT MS bar quantity of 230.320 MT was in balance on the date of restart of production i.e. 12.1.2009 and considering all these figures together there was no shortage of MS bar as on 11.12.2009 as per the appellant submission. The appellant also submitted that till date no show cause notice was issued to the department with regard to allege shortage detected on 11.12.2008 and, therefore, it cannot be held that the

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isposed of the appeal with the following direction : We direct the appellant and appellant counsel to file reply to the show cause cause within four weeks from today. On receipt of reply to the show cause notice, the adjudicating authority will decide the matter and come to a conclusion after following the principles of natural justice. We do not record any observations on the merits of the case and keeping all the issues open after following the due process of law. The adjudicating authority has passed the impugned order after hearing the appellant and giving opportunity to the appellant to file the reply in the show cause notice dated 12.1.2010. 5. The appellant has filed the written submissions before the ld. Adjudicating authority : (i) That they had written a letter dated 5.1.2009 to the Commissioner of Central Excise, Jaipur that officers of Central Excise had taken their RG 23A Part-II register, wherein re-credit of ₹ 2,03,42,121/- was taken by them vide Entry No. 83 dated

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by the physical weighment but by counting to the billets of multiplying the number which was proper and illegal. (iv) That they have further received the inputs during 12.12.2008 to 31.12.209 on which the Cevant credit available comes to the extent of ₹ 72,74,421/- was taken and thus the total amount considering the previous balance available during 5.1.2009 to 11.12.2009 makes it ₹ 2,76,16,542/- with them as on 31.12.2008; (v) That the factory was in production till 24.12.2008 and restarted production again on 12.1.2009. They have cleared and manufactured quantity of 5000.100MT on payment of duty under proper invoice dated 12.12.2008 to 31.12.2008. Further, the fact that whether there was shortage of raw material on 11.12.2008 or not could not have made the ground for issue of demand of ₹ 2,04,74,204/- as another show cause notice has been issued to them for recovery of Cenvat credit of ₹ 24,74,672/- on the alleged shortage of 714.48 MT of MS ingots valued at &

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a corrigendum notice was issued by the Deputy Commissioner of Central Excise, Bhiwadi with the direction that restrained unit further order from transferring or charging the property mentioned in the said order in any way. Another letter C. No. IV(16)Rathi/Tech/2009/1905 dated 21.2.2009 was received by them stating that a memorandum-cum-notice dated 10.2.2009 had been served requiring to pay an amount of ₹ 2,26,28,938/- being the amount payable under Section 11A of the Central Excise Act, 1944 and under clause (ii) of Clause (C) of Section 142(i) of Customs Act, read with Attachment of Property of Defaulters for Recovery of Government Dues Rules, 1995 as made applicable to like matters in the Central Excise matters by virtue of Notification No. 68/63-CE dated 4.5.1963. (vii) That they were informed by Chief Commissioner of Central Excise, Jaipur has approved the restraining order of their plant and machinery already attached and granted facility to pay arrears in 12 month instalm

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e and hence the same was not submitted. (xi) The appellant assailed the impugned order of Commissioner that no show cause notice for the amount debited was issued to them. Commissioner has although stated that the appellant has taken Cenvat credit of ₹ 2,04,74,204/- without receipt of goods and without having any documents and prescribed Cenvat Credit Rules. However, the ld. Adjudicating authority in the impugned order has not disclosed as to how this figure has been arrived by them without receipt of the goods or without having any document prescribed under the Act. The ld. Commissioner while adjudicating the case had ignored the fact that the factory official was forced to debit the said amount in their RG 23A Part-II. The Entry Book of Duty Credit on Capital Goods shows the following remark Duty debited against evasion detected by the Preventive Team of Central Excise, Bhiwadi and admitted in the statements of Shri Pramod Gupta, authorised signatory of the unit . Similarly the

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t it was the amount of re-credit of ₹ 2,03,42,121/- which was available with the appellant. That the officer of the department got the aforesaid amount debited in their Cenvat credit register i.e. RG 23A Part-II due to alleged shortage of 1932 MT of MS bars found short on 11.12.2008 for which there was no basis. The appellant submitted ER-I on 17.2.2009 stating total turnover as well as duty liability of ₹ 2,26,28,938/- for the month of December, 2008 and that re-credit taken by them was lawful inasmuch as a separate show cause notice had been issued for the alleged shortage and demand confirmed by the Commissioner vide the Order-in-Original No. 26/2013 dated 22.3.2013 which has been set aside by the Hon ble CESTAT under Order No. 50784-50785/2017 dated 8.2.2017. Assessee also contested the finding of ld. Commissioner in the impugned order that the figure of actual credit available with the appellant was ₹ 72,75,421/- instead of ₹ 2,77,49,625/- to be false and w

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h Court in the case of Digipro Import and Export Pvt. Ltd. Vs. Union of India & Ors – 2017-TIOL-955-SC-DEL-CX, wherein it is held that duty on the spot without quantification and with show cause notice is illegal and cannot be excused and must be stopped. It is argued that appellant case was on a similar footing, when the appellant was forced to debit amount by the officer without issue of show cause notice and without quantification of duty alleged to have been evaded. The appellant also submitted upon that the ld. Adjudicating authority failed to appreciate the decision of Hon ble Madras High Court in the case of Chitra Builders P. Ltd. Vs. Additional Commissioner of C, CE & ST – 2013 (31) STR 515 (Mad.), wherein it was held that no duty could be collected from the assessee without an appropriate assessment order being passed by the authority concerned, and by following the procedure established by law. The ld. Adjudicating authority also failed to follow the decision of Hon

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overy of amount under coercion, in absence of any adjudication order and without issue of show cause notice is not sustainable. 6. Per contra, the ld. DR has justified the impugned order stating that the order has been passed as per the remand order of this Hon ble Tribunal. It is a fact that there was no available credit on the date of visit to the factory by the Central Excise officer i.e. on 11.12.2008 to the extent of ₹ 2,03,42,121/-. Therefore, the authorised representative of the factory agreed to that effect in their deposition before the departmental officer and suo moto debited the amount which was taken without the receipt of material in their factory during the adjudication they have not a copy of the input credit document. 7. We have considered the rival submissions and perused the appeal record. The issue before us is to decide as to what was the actual position of availability of Cenvat credit as on 30.12.2008, that is to say as to whether ₹ 72,75,421/- which

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of which such huge credit was taken in their RG 23A Part-II register. Further, perusal of the RG 23A Part-II by the adjudicating authority, it was found that with effect from Jan. 2009 in which after leaving blank five rows starting from Serial No. 91 to 159 for the period 1.1.2009 to 13.2.2009. This also came out from the statements of the Authorised persons, who was responsible for maintaining the record. During the appeal before us, ld. Advocate could substantiate the facts that the duty paying documents on which the claim has been made for the availability of credit was placed before the adjudicating authority. We reproduce the provisions of relevant Cenvat Credit Rules, 2004 which is as under, for substantiating the requirements of duty paying documents for availing Cenvat credit: Rule 3(1) of Cenvat Credit Rules, 2004 provides that a manufacturer of final product shall be allowed to take Cenvat credit of : (i) The duties of excise specified in the First Schedule to the Central Ex

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ailed without receipt of Cenvatable inputs and without strength of any documents, thus there is gross violation of Rule 3 and Rule 9 of the Cenvat Credit Rules, 2004. Accordingly, impugned credit is held to be taken wrongly in contravention of the Rules ibid and therefore, the contentions of the assessee made in their reply vide letter dated 28.2.2017 are not tenable. 8. Thus, the requirement of duty paying documents for availment of Cenvat credit is substantive law. In view of above, we are of the considered opinion that the appellant having not followed the procedure as prescribed above for availment of Cenvat Credit Rules are not entitled for the Cenvat credit to the extent of ₹ 2,04,74,204/-. To that effect, we find that Adjudicating authority has not violated the provisions of Cenvat credit in any way while denying the credit. Ld. Advocate has referred and relied upon the following case laws: (i) CCE, Chandigarh Vs. Punjab Products – 1996 (84) ELT 360 (Tri.); (ii) Viskhapatn

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ordingly the same has been done by the appellant. Although, the appellant has contested that the reversal was done under the duress, threat and coercion. However, we find that the authorised signatory of the appellant has suo moto reversed the credit. Thereafter, the appellant has taken the credit of same with intimation to the department. This cannot be done without following the appropriate procedure under Cenvat Credit Rules, 2004. Having not produced the documents at the strength of which credit was taken by the appellant before the adjudicating authority, we do not find that any ground for allowing such credit to the appellant. Similarly, as the appellant has not wrongly taken the credit of Cenvat credit and but also utilised the same which was not available to them under the Cenvat Credit Rules, the department has rightly issued the show cause notice under the provisions of imposition of interest and confirmed the same after following the adjudication process. Accordingly, we als

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2018 (11) TMI 336 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – 2018 (19) G. S. T. L. 104 (A. A. R. – GST) – Educational Institution or not – introduction of the IIM Act wef 31/01/2018 – eligibility for exemption under Entry No. 66(a) of the Notification No. 12/2017 Central Tax (Rate) dated 28/06/2017 – date of effect of notification – eligibility of refund of tax amount already paid – scope of Section 97(2) of the GST Act.
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Held that:- The issues that can be taken up by the Authority of Advance Ruling are determined by Section 97(2) of the GST Act. Queries regarding the date of effect of any change in the tax rate and regarding refund are not covered under Section 97(2) of the GST Act – The Authority for Advance Ruling can only take up for consideration the queries related to whether or not the Applicant is an “Educational Institution” and is liable to be exempted under of the Entry No. 66(a) of the Exemption Notification.
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The IIM Act does not mention any specific degree/d

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of the Exemption Notification in terms of the IIM Act. Exemption under Entry no. 66(a) is applicable to such educational institutions as such, especially as the law mentions that the qualifications awarded are to be “recognised by any law for the time being in force”. As Entry No. 67 specifically concerns IIMs, courses mentioned therein, will be eligible for Exemption under the specific entry, even if not mentioned elsewhere under any law for the time being in course – the provisions of the law are available to the Applicant.
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Ruling:- The Applicant is an ‘educational institution’ within the meaning of sub-clause (ii) of clause 2(y) of Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017.
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The Applicant is eligible for benefit for exemption under Entry No. 66(a) of Notification No. 12/2017-CT(Rate) dated 28/06/2017, being an educational institution in terms of clause 2(y) of the said notification. – WBAAR 22 OF 2018, 21/WBAAR/2018-19 Dated:- 2-11-2018 – VISHWANATH AN

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Advance Ruling are determined by Section 97(2) of the GST Act. Queries regarding the date of effect of any change in the tax rate and regarding refund are not covered under Section 97(2) of the GST Act. The Authority for Advance Ruling can only take up for consideration the queries related to whether or not the Applicant is an Educational Institution and is liable to be exempted under of the Entry No. 66(a) of the Exemption Notification. The Applicant states that the questions raised are not pending or decided in any proceedings under the Act. The officer concerned has not raised any objection. The Application is, therefore, admitted, limiting the Ruling only to the questions admissible under section 97(2) of the GST Act. 2. Apart from providing Educational Services, IIM Calcutta also imparts placement and recruitment services and renting out of immovable property. Prior to 31/12/2018, the Applicant was a Society under the Societies Registration Act, 1860. In terms of the Indian Insti

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ents, by way of the following educational programmes, except Executive Development Programme: – (a) two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management; (b) fellow programme in Management; (c) five year integrated programme in Management. 4. The Applicant refers to several judgments, including ones by the Apex Court, where the court settles that if benefits under more than one provision are lawfully available, the assessee can enjoy the one more beneficial to him. [Collector of Central Excise -vs- Indian Petro Chemicals (1997) 92 ELT 13 (SC) = 1996 (12) TMI 66 – SUPREME COURT OF INDIA; HCL Ltd -vs- Collector of Customs (2001) 130 ELT 405 (SC) = 2001 (3) TMI 971 – SUPREME COURT OF INDIA; Commissioner of Central Excise and Service Tax -vs- Orient Bell Ltd (CEA – 65/2016 before the High Court of Karnataka) = 2018 (8) TM

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PEX) for one year term, Post Graduate Programme for Executives for visionary Leaderships in manufacturing (PGPEX-VLM) for one year term, Fellow Programme etc. After enactment of the IIM Act the Applicant is eligible to grant degrees, diplomas and other academic distinctions or titles and to institute and award fellowships, scholarships, prizes and medals, honorary awards and other distinctions under Section 7 of the IIM Act. The IIM Act is aimed to declare certain Institutes of Management to be of national importance. On and from the commencement of the Act, every existing Institute shall be a body corporate by the same name as mentioned in column 5 of the Schedule to the above Act. The Applicant is mentioned therein. 7. However, the IIM Act does not mention any specific degree/diploma/program that can be or shall be undertaken by the Applicant. In absence of such specification, reference should be made to the degrees/programmes recognized and approved by the University Grants Commissi

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warded are to be recognised by any law for the time being in force . As Entry No. 67 specifically concerns IIMs, courses mentioned therein, will be eligible for Exemption under the specific entry, even if not mentioned elsewhere under any law for the time being in course. Hence, it can be concluded that both the provisions of the law are available to the Applicant. 10. The judgments alluded to are relevant in the present context in so much as they all have dealt with situations where there are no disputes that benefits under two or more notifications are available to the assessee. The court, including the apex court, settles that if benefits under more than one provision are lawfully available, the assessee can enjoy the provision more beneficial to him. In view of the foregoing we rule as under RULING a) The Applicant is an educational institution within the meaning of sub-clause (ii) of clause 2(y) of Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017. b) The Applicant is e

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2018 (11) TMI 337 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – 2018 (18) G. S. T. L. 878 (A. A. R. – GST) – Levy of GST – Valuation – Toll Taxes reimbursed by its clients – includibility – reimbursement charges – deduction under Rule 33 from the value of supply, being expenditure incurred as a pure agent – Held that:- The toll is charged for providing the service by way of access to a road or bridge (SAC 9967). The Applicant, being the owner of the vehicles, is the recipient of the service provisioned on payment of toll. The Applicant admittedly is the beneficiary and liable to pay the toll, which is compulsorily levied on the vehicles. The expenses so incurred are, therefore, cost of the service provided to the Banks – Reimbursement of such cost is no disbursement, but merely the recovery of a portion of the value of supply made to the Banks.
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The Applicant is, therefore, not acting in the capacity of a ‘pure agent’ of the Bank while paying toll charges. Such charges are costs

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ervices to the Bank, seeks a Ruling on chargeability of GST on the Toll Taxes reimbursed by its clients or the ability to claim it as a deduction under Rule 33 from the value of supply, being expenditure incurred as a pure agent under the CGST/WBGST Acts, 2017 (hereinafter referred to as the the said GST Act ). Advance Ruling is admissible under Section 97(2)(e) & (g) of the said GST Act. The Applicant submits that the question raised in the Application has neither been decided by nor is pending before any authority under any provisions of the GST Act. The officer concerned raises no objection to the admission of the Application. The Application is, therefore, admitted. 2. The Application states that the Applicant provides security service to the Banks. The Applicant also transports cash/coins/bullion in specially built vehicles or Customized Cash vans (CCVs). In course of such transportation, the vehicles move along National and State Highways and the Applicant pays toll charges t

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who- (a) enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both; (b) neither intends to hold nor holds any title to the goods or services or both so procured or supplied as pure agent of the recipient of supply; (c) does not use for his own interest such goods or services so procured; and (d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account. The above Rule provides an example by way of illustration. Corporate services firm A is engaged to handle the legal work pertaining to incorporation of Company B. Other than his service fees, A also recovers from B registration fee and approval fee for the name of the company, paid to the Registrar of Companies. The fees charged by the RoC for registration and approval of the name are compulsorily levied on B. A is merely acting a

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t of toll. The Applicant admittedly is the beneficiary and liable to pay the toll, which is compulsorily levied on the vehicles. The expenses so incurred are, therefore, cost of the service provided to the Banks. Reimbursement of such cost is no disbursement, but merely the recovery of a portion of the value of supply made to the Banks. The Applicant is, therefore, not acting in the capacity of a pure agent of the Bank while paying toll charges. Such charges are costs incurred, so that his vehicles can access roads/bridges to provide security services to the recipient. 6. Toll charges paid are not, therefore, to be excluded from the value of supply under Rule 33. GST shall, therefore, be payable at the applicable rate on the entire value of the supply, including toll charges paid. In view of the foregoing, we Rule as under RULING Toll charges paid are not to be excluded from the value of supply under Rule 33. GST shall, therefore, be payable at the applicable rate on the entire value o

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2018 (11) TMI 483 – KERALA HIGH COURT – TMI – Detention of goods with vehicle – e-way bills had expired – Held that:- The respondent authorities are directed to release the petitioner's goods and vehicle on its “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 – petition disposed off. – WP (C). No. 35903 of 2018 Dated:- 2-11-2018 – MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADVS. SMT.S. K. DEVI AND SRI.SANTHOSH P.ABRAHAM For The Respondent : GP. SMT. M.M. JASMINE JUDGMENT The petitioner, a private limited company, sent goods to its six distributors in Palakkad District, as seen from Exts.P1 to P1(e) invoices and Exts.P2 to P2(e) e-w

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GST – States – 16/2018-GST (State) – Dated:- 2-11-2018 – NO.F.1-11(8)-TAX/2015/10142-47 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 2nd November, 2018. Circular No. 16/2018-GST (State) To The Additional Commissioner of State Tax / Superintendent of State Tax (All) / Inspector of State Tax (All) Subject: Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service Distributor – Reg. The Department of Revenue, GST Policy Wing vide Circular No. 71/45/2018-GST dated 26th October, 2018 has issued clarifications on certain issues under the GST laws relate

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GST – States – 14/2018-GST (State) – Dated:- 2-11-2018 – NO.F.1-11(8)-TAX/2015/10130-35 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 2nd November, 2018. Circular No. 14/2018-GST (State) To The Additional Commissioner of State Tax / Superintendent of State Tax (All) / Inspector of State Tax (All) Subject: Reg. The Department of Revenue, GST Policy Wing vide Circular No. 69/43/2018-G

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GST – States – 1570-F.T.-60/2018-State Tax – Dated:- 2-11-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1570-F.T. Howrah, the 2nd day of November, 2018. No. 60/2018-State Tax 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 (Thirteenth Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 30th October, 2018. 2. In the West Bengal Goods and Services Tax Rules, 2017,- (i) 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 und

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ss India at 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 requ

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ure of registration, 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)

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ein to 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. 10/2018-C.T./GST, dated 28.05.2018. An

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s creating 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.". (iii) in FORM GST REG-16,- (a) against serial number 7, for the heading, the following heading shall be substituted, namely:- "In case of trans

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ble supplies have been made during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration).". (iv) 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.". (v) 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 Sr.No. Date (dd/mm/yyyy) Reference No. Tax Period, if applicable Ledger used for discharging liability Description Type o

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all closing balance may 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.". (vi) 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 (vii) af

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s. 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. Balance amount of demand proposed to be recovered under GST laws (19-20) << 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 summary of

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UT 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 Yes 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 through Table 21 of FORM GST DRC-07A (Amoun

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2018 (11) TMI 557 – ALLAHABAD HIGH COURT – TMI – Validity of attachment order – payment to be made in installments – writ petition was got dismissed as withdrawn on 12.10.2018 without liberty to file any fresh petition meaning thereby that the petitioner accepts the demand of dues – Held that:- The present attachment which is impugned in the writ petition is pursuant to the above demand notice and is of a consequential nature. The petitioner cannot be granted any relief unless the demand is successfully challenged which stage is already over – petition dismissed. – WRIT TAX No. – 1432 of 2018 Dated:- 2-11-2018 – Pankaj Mithal And Ajit Kumar JJ. For the Petitioner : Anil Prakash Mathur For the Respondent : Krishna Agarawal ORDER Heard Sri

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hi Steel And Power Ltd. v. Principal Chief Commissioner Of Central Tax Meerut And 2 Others . In the said writ petition, the petitioner referring to the aforesaid demand notice dated 3.10.2018 had prayed that the directions be issued to the authorities to accept the excise dues from the petitioner in 12 equal installments and that three months time be allowed to it to wash out the liability of CGST. In view of prayer made in the above writ petition, petitioner accepted the liability of the excise dues and the GST and was ready and willing to make payment thereof in installments and three months respectively. The said writ petition was got dismissed as withdrawn on 12.10.2018 without liberty to file any fresh petition meaning thereby that the

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2018 (11) TMI 605 – ALLAHABAD HIGH COURT – 2018 (19) G. S. T. L. 407 (All.) – Detention of goods with vehicle – incorrect mentioning of some digits of the correct Truck number on the E-way bill – Held that:- List for admission/final disposal on the expiry of the period as allowed. – Writ Tax No. – 1417 of 2018 Dated:- 2-11-2018 – Pankaj Mithal And Ajit Kumar JJ. For the Petitioner : Mohit Behari Mathur For the Respondent : C.S.C. ORDER The goods and the vehicle carrying the goods has been detained under Section 129 (1) of the U.P. Goods and Service Tax Act, 2017 (in short of the Act) and in pursuance of the notice issued under Section 129 (3) of the Act a penalty order has also been passed on 20.10.2017. The petitioner has preferred this

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2018 (11) TMI 888 – ALLAHABAD HIGH COURT – TMI – Detention of goods – goods detained for the reason that the petitioner has tried to hide the correct identity of the consignee – Held that:- In view of the bilty and invoices, prima-facie there cannot be any controversy with regard to the identity of the person or dealer to whom the goods meant for delivery.
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The detained goods and the vehicle shall be released forthwith, on the petitioner furnishing security other than cash and bank guarantee and the indemnity bond of the amount of the proposed tax and the penalty, as the petitioner is the owner of the goods, as per notice under Section 129(3) read with Section 129(1)(A) of U.P.G.S.T. Act. – Writ Tax No. – 1430 of 2018 Dated:- 2-11-20

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goods have to be delivered. The petitioner has also produced two invoices, one issued by the seller/ consignor of Chhattisgarh and the other from the petitioner himself for sale of those very goods to the consignee at Hamirpur. In view of the aforesaid bilty and invoices, prima-facie there cannot be any controversy with regard to the identity of the person or dealer to whom the goods meant for delivery. Moreover, the argument is that the goods and the vehicle can be seized under Section 129(1) only if there is any contravention to the provisions of the Act or the Rules. The detention order fails to specify any provision of the Act or the Rules which has been violated. Sri C.B. Tripathi, learned counsel appearing for respondents prays for an

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2018 (11) TMI 904 – CESTAT CHENNAI – TMI – Jurisdiction – power of Superintendent of Central Excise to adjudicate the matter – SSI Exemption – Held that:- It is specifically stated in para 2 clause (i) of circular No. 1049/37/2016-CX dated 29.9.2016 that the Superintendent will not be having jurisdiction to adjudicate case involving taxability, classification, valuation etc.
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The Commissioner (Appeals) has rightly set aside the Order in Original passed by the Superintendent dated 16.2.2017 holding that Superintendent has no jurisdiction to decide the matter. Though the appellant has put forward arguments on merits of the case also, I find that since the order passed by the Commissioner (Appeals) is confined to the lack of jurisdiction by the Superintendent and the matter having been remanded for reconsideration, the said arguments on merits are premature to be considered at this stage.
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Appeal dismissed – decided against appellant. – Appeal No. E/41107/2018 – Final Order N

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of taxability is outside the jurisdiction of Superintendent to adjudicate. The Commissioner (Appeals) after hearing the parties, decided the issue of jurisdiction in favour of department and set aside the order passed by the Superintendent and remanded the matter for re-adjudication by AC / DC. The appellant is now before the Tribunal against such order. 2. The ld. consultant Shri S. Ramachandran appeared and argued on behalf of the appellant. He submitted that the Superintendent who had adjudicated the matter had dropped the proceedings and the department had not preferred appeal on merits before the Commissioner (Appeals) and they had confined their appeal on the issue of jurisdiction. Since there was no appeal filed by the department on merits, the order in original dated 16.2.2017 passed by the Superintendent would apply and therefore the demand cannot sustain. It is also argued by him that the appellant having purchased the factory only 7.1.2015, the appellant has to be considered

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he concerned division. As per circular No. 1049/37/2016-CX dated 29.9.2016, the Superintendent is also given jurisdiction to adjudicate matters which are not exceeding ₹ 10 lakhs. It is specifically stated in para 2 clause (i) of the said circular that the Superintendent will not be having jurisdiction to adjudicate case involving taxability, classification, valuation etc. Therefore, I find that the Commissioner (Appeals) has rightly set aside the Order in Original passed by the Superintendent dated 16.2.2017 holding that Superintendent has no jurisdiction to decide the matter. Though the appellant has put forward arguments on merits of the case also, I find that since the order passed by the Commissioner (Appeals) is confined to the lack of jurisdiction by the Superintendent and the matter having been remanded for reconsideration, the said arguments on merits are premature to be considered at this stage. Therefore, I find that the Commissioner (Appeals) has rightly remanded the

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2018 (11) TMI 1082 – BOMBAY HIGH COURT – TMI – Maintainability of appeal – Time Limitation – issue based on valuation and / or rate of duty – assessment of goods – appeal under Section 35G of the Act – Difference of opinion – Held that:- Registry is directed to place the papers and proceedings of the present appeal before the Hon'ble the Chief Justice to obtain suitable directions to place the following questions of law before the larger bench. – Central Excise Appeal No. 60 of 2018 Dated:- 2-11-2018 – M.S. SANKLECHA & RIYAZ I. CHAGLA, J.J. Mr. Pradeep S. Jetly for the appellant Ms. Mansi Patil for the respondent P.C. 1. This appeal under Section 35G of the Central Excise Act,1944 (the Act) challenges the order dated 31st October, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal). 2. The Revenue has urged the following reframed question of law for our consideration : Whether on the facts and circumstances of the case and in law, the Tribunal was cor

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ourt – (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law. (emphasis supplied) 5. Ms. Patil, learned Counsel appearing for the respondents on instructions states that the respondents have accepted the order of the Tribunal in respect of the valuation. Thus, there is no challenge to the impugned order in respect of valuation before the Hon'ble Supreme Court. 6. Therefore, both the learned Counsel appearing for the appellant and the respondent submits that the appeal under Section 35G of the Act as filed would be maintainable. This as the issue of valuation for the purposes of assessment of duty, is a concluded issue between

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ed therein. 7. As against the above, we pointed out to the learned Counsel appearing for the parties that this Court in APMM Terminals India Pvt. Ltd. Vs. Commissioner of Central Excise, 2018, TIOL 1891, had already taken a view on this. This Court had while construing the ambit of Section 35G(1) of the Act for the purposes of entertaining the appeals from the order of the Tribunal has inter alia observed as under : 10. It was also urged on behalf of the appellant that the question whether this Court has jurisdiction to entertain an appeal would have to be decided on the basis of the questions of law proposed by the appellant before it. In the above context, it was submitted that the questions as proposed would not make it a classification issue. This submission cannot be accepted in view of the clear language of Section 35G(1) of the Act which says an appeal shall lie to the High Court from every order passed in appeal by the Tribunal on or after the 1st day of July, 2003 except when

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ble or not has to be decided on the basis of the nature of order passed by the Tribunal i.e. whether it is an order that determines any question having relation to the rate of duty of excise or value of goods for the purposes of assessment. We are in respectful agreement with the view of the Punjab and Haryana High Court in Raja Dyeing (supra) on the above issue. Thus, we do not accept the above submission that the jurisdiction to entertain an appeal is determined by the question proposed by the Appellant. It is only determined by the nature of the order passed by the Tribunal and if not within the exclusion clause of Section 35G(1) of the Act, an appeal to this Court will be entertained. 8. It must be pointed out that the decisions of this Court in Facor Steel Ltd. (supra) and Mahindra Ugine Steel Co. Ltd. (supra) were not pointed out to us wherein maintainability of the appeal was decided by us in APMM Terminals Pvt. Ltd. (supra). In the above view, we asked the Counsel if the two de

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ts as the challenge was in respect of penalty imposed. This as the issue of valuation as determined by the Tribunal was accepted by both sides. According to us, Section 35G(1) of the Act bars an appeal being filed in this Court from the order of the Tribunal relating to the determination of any question having a relation to the rate of duty or value of goods for purposes of assessment. The issue of the assessment of goods to duty on either of rate of duty or valuation issue being time barred, would also be an assessment to duty and, therefore barred. Moreover, the word assessment as defined under the Central Excise Rules, 2002 is with regard to assessment to duty. No reason is shown to us which would require a different meaning be given to the word assessment used in Section 35G(1) of the Act. However, imposition of a penalty by the Tribunal is not related to assessment of goods for the purposes of dutability arising out of rate of duty and / or valuation issue. The words rate of duty

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t. This as it is mandatory when the demand is confirmed. Therefore, the admission of appeal from the order of the Tribunal only on penalty under Section 11AC of the Act, without any challenge to the confirmation of the demand on issue of valuation and / or rate of duty issue is an empty formality. This submission of the Counsel ignores the fact that the merit of the appeal itself will not determine the issue of maintainability under Section 35G of the Act, which is a threshold issue. 12. In any case, it is agreed position between the parties that the apparent conflict of views of this Court in APMM Terminals India Pvt. Ltd. (supra) and Facor Steel Ltd. (supra) are not reconsiliable. Therefore, this difference can only be resolved by a larger bench of this Court so as to lay down the law for the State. 13. This more particularly as the issue raised herein may have wide impact, as it may affect the appeals under the Act, Finance Act, 1994 and the Customs Act, 1962 in this Court. 14. Ther

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2018 (12) TMI 13 – CESTAT NEW DELHI – TMI – Rectification of mistake – typographical error – error apparent in the face of record – Held that:- In place of the OIA No. the appropriate OIA No. should have been as “OIA No. BHO-EXCUS-001-APP-325-17-18” and in place of name of DR the appropriate name should have been as “Shri M.R. Sharma.” – The same are corrected in page No. 1 Final Order dated 03.07.2018. – ROM application allowed. – E/ROM/50844/2018, Appeal No. E/50308/2018-EX [DB] – MO/50840/2018-EX[DB] – Dated:- 2-11-2018 – Shri Anil Choudhary, Member (Judicial) And Shri C.L. Mahar, Member (Technical) Shri Himashu Bansal, Advocate for the Appellant Shri R.K. Mishra, DR for the Respondent ORDER Per Anil Choudhary: 1. Heard on ROM, arising

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2018 (12) TMI 1089 – AUTHORITY FOR ADVANCE RULING, RAJASTHAN – TMI – Input tax credit – Whether ITC of IGST paid on bill to ship to’ model admissible to the applicant? – Held that:- M/s Umax Packaging Jodhpur is acting as a third party, directing M/S Uma Polymers, Guwahati to despatch the goods directly to M/s. Pratap Snacks Ltd., Guwahati. M/s. Uma Polymers, Guwahati would accordingly ‘bill to’ the applicant and ‘ship to’ M/S Pratap Snacks Ltd., Guwahati.
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Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for other purposes, the amount of credit shall be restricted to so much of the input tax as is attributable to the purposes of his business – it is deemed that the applicant has received the goods from M/s. Uma Polymers Ltd., Guwahati and thereafter the said goods are despatched to M/s. Pratap Snacks Ltd., Guwahati.
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M/s. Uma Polymers Ltd., Guwahati can charge IGST from the applicant, against which the a

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x credit of tax paid or deemed to have been paid; Further, the applicant being a registered person, (GSTIN is 08AAACU0748E1ZJ, as per the declaration given by him in Form ARA-01,) the issue raised by the applicant is neither pending for proceedings nor proceedings was passed by any authority. Based on the above observations, the application is not admitted to pronounce advance ruling. 1. SUBMISSION OF THE APPLICANT: a. The applicant is engaged in manufacture of plastic pouches in Jodhpur and is having GST registration number 08AAACU0748E1ZJ. The applicant proposes to purchase goods from M/S Uma Polymers Ltd., Guwahati and will further supply the said goods to M/s. Pratap Snacks Ltd., Guwahati. The applicant will direct M/s. Uma Polymers Ltd., Guwahati to deliver the goods to M/s. Pratap Snacks Ltd., Guwahati. The present application is filed to seek advance ruling on the admissibility of input tax credit of IGST charged by M/S Uma Polymers Ltd., Guwahati to the applicant. b. The applic

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ssibility of input tax credit of IGST charged by M/s. Uma Polymers Ltd., Guwahati from the applicant. a. The applicant proposes to purchase goods from M/s Uma Polymers Ltd., Guwahati and further supply the said goods to M/s. Pratap Snacks Ltd., Guwahati. b. The transaction between M/s. Uma Polymers, Guwahati, M/s. Umax Packaging Jodhpur and M/S Pratap Snacks Ltd., Guwahati is a case of bill to-ship to . c. As per section 10 (1) (b) of IGST; where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person; So, in the instant case, M/s Umax Packaging Jodhpur is acting as a third party, directing M/S Uma Polymers, Guwahati to de

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s received the goods or services or both. Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise; e. Further, as per Section 17 (1) of the CGST Act, 2017; Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for other purposes, the amount of credit shall be restricted to so much of the input tax as is attributable to the purposes of his business. As per the cited provisions, it is deemed that the applicant has received the goods from M/s. Uma Polymers Ltd., Guwahati and thereafter the said goods are despatched to M/s. Pratap Snacks Ltd., Guwahati. IGST in this case is applicable on both the tra

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2018 (12) TMI 1156 – AUTHORITY FOR ADVANCE RULING, RAJASTHAN – TMI – Supply – e-way bill – supply from M/s. SSPL to M/s. X – “Bill to Ship to” mode – Section 10(1) (b) of IGST Act, 2017 – “ship to” of ultimate customer M/s. X – input tax credit – related person.
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Held that:- The cycle of supply of goods from the applicant to the final customer, involves four persons. i.e. the applicant, M/s. RSE/RPG, M/s. Goyal and the M/s. X – Section 10(1)(b) of IGST Act, 2017 does nowhere limit the transaction to only three parties/ persons. The said section only contemplates about role of ‘third party’ and declaration of ‘principal place of business’. Therefore, the supply from M/s. SSPL to M/S. X on a “Bill to Ship to” mode as per provisions of Section 10(1) (b) of IGST Act, 2017 is permissible.
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The Press Note of ministry of Finance on “Issues regarding Bill to Ship to for e-way bill under CGST rules 2017” dated 23.04.2018 clearly emphasise that only a single e-way bill is to be issued

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Ruling:- The supply from M/s. SSPL to M/s. X on a “Bill to Ship to” mode as per provisions of Section 10(1) (b) of IGST Act, 2017 is permissible.
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The applicant can issue an e-way bill in which the ‘bill to’ will be mentioned in the name of M/s. RSE/RPG whereas ‘ship to’ would be in the name of final customer i.e. M/s. X.
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The provisions of Section 15 of the CGST Act, 2017 read with Rule 28 of CGST Rules, 2017 and in particular the second proviso to Rule 28 would apply for the value of supply for the transactions between M/s. SSPL and M/s. RSE with availability of full Input Tax Credit.
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The transactions between M/s. Goyal and M/s. X (the ultimate customer) would be covered under the provisions of Section 15 as both are unrelated persons. (as declared in submissions by the applicant). – AAR No. RAJ/AAR/2018-19/25 Dated:- 2-11-2018 – NITIN WAPA AND HEMANT JAIN MEMBER Present for the applicant: Shri Pankaj Ghiya, Advocate (Authorised representative) Note: Under Sectio

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aipur, Rajasthan -303007. The Applicant is manufacturing TMT Steel Bars in its own brand name namely Sanjog Sona TMT 85 Jindal TMT (under license from Jindal Rolling Mills Ltd.) and is supplying it directly to the Customers which are registered. Apart from it the Applicant is also manufacturing TMT Steel Bars under the brand name of Rathi Powertech and for the sale of the said goods, the sale procedure due to business reasons are as follows:- b. The Applicant has entered into an Agreement with M/s. Rathi Steel Enterprises, Block A, 24/ 1, Mohan Cooperative Industrial Estate, Mathura Road, New Delhi- 110044 (hereinafter referred as M/s. RSE ) and M/S. Rathi Powertech Global Pvt. Ltd., Block A, 24/ 1, Mohan Cooperative Industrial Estate, Mathura Road, New Delhi-110044 (hereinafter referred as M/s. RPG ) for use of their Trademark. The Applicant will brand the TMT Steel bars manufactured by it as Rathi Powertech as per the use of Trademark Agreements entered by it with M/s. RSE and M/s. R

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It is stated that the Applicant is an associate company of M/s. Goyal. It is further submitted that the transactions are with value addition and the last transaction is with unrelated party and complying with the provisions of Section 15(1) of the CGST Act, 2017. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT 1. Whether the supply from M/s. SSPL to M/s. X on a Bill to Ship to mode as per provisions of Section 10(1) (b) of IGST Act, 2017 is permissible? 2. Whether as per the press note dated 23.04.2018 issued in relation to the transactions of supply u/ s. IO(l)(b) of the IGST Act, 2017 the use of E-way bill in the aforesaid facts in the column of ship to of ultimate customer M/s. X is permissible ? 3. Whether in the aforesaid facts the provisions of Section 15 of the CGST Act, 2017 read with Rule 28 of CGST Rules, 2017 and in particular the second proviso to Rule 28 would apply for the value of supply for the transactions between M/s. SSPL and M/s. RSE and thereafter M/s. RSE and M

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ient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person. 2. Whether as per the press note dated 23.04.2018 issued in relation to the transactions of supply u/ s. 10(1)(b) of the IGST Act, 2017 the use of E-way bill in the aforesaid facts in the column of ship to of ultimate customer M/s. X is permissible ? Answer: Yes, E way bill to be generated by M/s. SSPL showing X as shipped to and M/s. RSE as Bill to . 3. Whether in the aforesaid facts the provisions of Section 15 of the CGST Act, 2017 read with Rule 28 of CGST Rules, 2017 and in particular the second proviso to Rule 28 would apply for the value of supply for the transactions between M/s.. SSPL and M/S. RSE and there

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ng TMT Steel Bars under the brand name of Rathi Powertech and for the sale of the said goods, the sale procedure due to business reasons are as follows:- a. The Applicant has entered into an Agreement with M/s. RSE and M/s. RPG for use of their Trademark. The Applicant will brand the TMT Steel bars manufactured by it as Rathi Powertech as per the use of Trademark Agreements entered by it with M/s. RSE and M/s. RPG. b. The business conditions require that the sale of the said manufactured products by the Applicant would be in the following manner- The Applicant would be selling the manufactured goods under the Brand name Rathi Powertech to M/s. RSE. M/S RSE would be selling the said goods after adding its margin of about ₹ 50 per metric tonne to M/S Goyal. M/S Goyal will be selling the said products to various customers (hereinafter referred to as M/s. X ) as per the demand of market. The manufactured goods would be directly dispatched from the Applicant to M/s. X and the E-Way Bi

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f goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person; It is observed from the submissions made by the applicant, that the cycle of supply of goods from the applicant to the final customer, involves four persons. i.e. the applicant, M/s. RSE/RPG, M/s. Goyal and the M/s. X. We are therefore of the opinion that Section 10(1)(b) of IGST Act, 2017 does nowhere limit the transaction to only three parties/ persons. The said section only contemplates about role of third party and declaration of principal place of business . Therefore, the supply from M/s. SSPL to M/S. X on a Bill to Ship to mode as per provisions of Section 10(1) (b) of IGST Act, 2017 is permissible. 2. The Press Note of ministry of Finance on Issues regarding Bill to Ship to for e-way bill under CGST rules 2017 dated 23.04.2018 clearly

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plier and the recipient of the supply are not related and the price is the sole consideration for the supply. (2) The value of supply shall include- (a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the State Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier; (b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both; (c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services; (d) interest or late fee or pena

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hstanding anything contained in sub-section (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed. Explanation.- For the purposes of this Act,- (a) persons shall be deemed to be related persons if- (i) such persons are officers or directors of one another s businesses; (ii) such persons are legally recognised partners in business; (iii) such persons are employer and employee; (iv) any person directly or indirectly owns, controls or holds twenty-five per cent. or more of the outstanding voting stock or shares of both of them; (v) one of them directly or indirectly controls the other; (vi) both of them are directly or indirectly controlled by a third person; (vii) together they directly or indirectly control a third person; or (viii) they are members of the same family; (b) the term person also includes legal persons; (c) persons who are associated in the busine

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f the supplier, be an amount equivalent to ninety percent of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person: Provided further that where the recipient is eligible for full input tax credit, the value declared in the invoice shall be deemed to be the open market value of the goods or services. We find that the TMT Steel Bars manufactured by the applicant is similar in quality of what is made by M/s. RSE/RPG, (trademark contract is emphasising on it) and therefore, the value of supply of goods can be ascertained or established in accordance with Section 15 of CGST Act read with second proviso of Rule 28 of CGST Rules, 2017 with eligibility to full Input Tax Credit.. 4. We agree with the submissions made by the applicant that relationship between M/s Goyal and M/s X is not Related party relationship in accordance with sub-section (4) and (5) of section 25 of CGST Act, 2017. Thus, the transactions between M/s.

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2018 (12) TMI 1157 – AUTHORITY FOR ADVANCE RULING, RAJASTHAN – TMI – Rate of GST – supply of non-air conditioned vehicles on hire to Indian Army – Contract carriage – N/N. 12/2017-Central Tax (Rate) dated 28.06.2017 – Held that:- The essential ingredient of a contract carriage is that it plies under a contract for a fixed set of passengers, and does not allow any other passenger to board or alight from the carriage at will – The applicant does not satisfy the condition prescribed in clause (a) nor specified in clause (b) of clause (7) of section 2 of the Motor Vehicles Act, 1988 and accordingly, they cannot be considered as ‘non-air conditioned contract carriage’ and are hence not eligible for exemption under the serial no. 15 of the exemption notification no. 12/2017 Central Tax (Rate) dated 28.06.2017.
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Even if the contract is assumed as ‘non-airconditioned contract carriage’, even then, serial no. 15 of the exemption notification no. 12/2017 Central Tax (Rate) dated 28.06.2017

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HEMANT JAIN MEMBER Present for the applicant Shri Pradeep Jain, CA (Authorised representative) Note: Under Section 100 of the CGST/RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act 2017, within a period of 30 days from the date of service of this order. The Issue raised by M/s. Pawanputra Travels {hereinafter the applicant} is fit to pronounce advance ruling as it falls under ambit of the Section 97 (2) (b), (e) it is given as under: b. Applicability of a notification issued under the provisions of this Act; e. Determination of the liability to pay tax on any goods or services or both; Further, the applicant being a registered person, GSTIN is 08AAIFP7583M1ZE, as per the declaration given by him in Form ARA-01, the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the application is admitted to pron

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hire to Indian Army. 3. APPLICANT S INTREPRETATION:- a. The applicant submits that there is exemption with respect to transportation of services by a non-air conditioned contract carriage vide serial no. 15 of the exemption notification no. 12/2017 Central Tax (Rate) dated 28.06.2017 which reads as follows:- S.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate % Condition 15 Heading 9964 Transport of passengers, with without accompanied belongings, by – (b) non-airconditioned contract carnage other than radio taxi, for transportation passengers, excluding tourism, conducted tour, charter or hire or Nil Nil It is to mention that the meaning of contract carriage will have the same meaning as assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 which states that- contract carnage means a motor vehicle which carries a passenger or passengers for hire or reward and is engaged under a contract, whether expressed or implied, for the

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they are covered by the exemption notification and no GST is payable to the government. Therefore, the applicant request you to kindly examine whether they are eligible for claiming the benefit of exemption contained at serial no. 15 of the exemption notification no. 12/2017 Central Tax (Rate) dated 28.06.2017 or not. b. The applicant further submits that they have already paid GST on the supply of non-air conditioned motor vehicles supplied by them on hire to Indian Army but the service receiver is not reimbursing them the amount of GST on the grounds that the supply is covered by absolute exemption under serial no. 15 of the exemption notification no. 12/2017 Central Tax (Rate) dated 28.06.2017. In this regard, the applicant submits that GST is indirect taxation, the burden of which is to be borne by the recipient. It is also pertinent to mention that as per Explanation to section 11 of the CGST Act, 2017, in case where there is absolute exemption granted by the government, the regi

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of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert an explanation in such notification or order, as the case may be, by notification at any time within one year of issue of the notification under sub-section (1) or order under sub-section (2), and every such explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be. Explanation.-For the purposes of this section, where an exemption in respect of any goods or services or both from the whole or part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such supply of goods or services or both. The applicant submits that the exemption under notification no. 12/2017 Central Tax (Rate) dated 28.06.2017 has been granted in exercise of the powers conferred under sectio

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rmy on contract basis for a period of one year. b. The serial no. 15 of the exemption notification no. 12/2017 Central Tax (Rate) dated 28.06.2017 which reads as follows:- S.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (%) Condition 15 Heading 9964 Transport of passengers, with without accompanied belongings, by – (b) non-airconditioned contract carriage other than radio taxi, transportation passengers, excluding tourism, conducted tour, charter or hire; or Nil Nil It is pertinent to mention that it is provided that the meaning of contract carriage will have the same meaning as assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 which states that- contract carnage means a motor vehicle which carries a passenger or passengers for hire or reward and is engaged under a contract, whether expressed or implied, for the use of such vehicle as a whole for the carnage of passengers mentioned therein and entered into by a person

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y mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding thirty-five cubic centimeters; Radio taxi means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). Stage Carriage means a motor vehicle constructed or adopted to carry more than six passengers excluding the driver for hire or reward at separate fairs paid by or for individual passengers, either for the whole journey or for stages of the journey [sec

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set of passengers, and does not allow any other passenger to board or alight from the carnage at will. A contract carnage carries passengers as a group and cannot pick up passengers en-route. e. Even if the contract is assumed as non-airconditioned contract carriage , even then, serial no. 15 of the exemption notification no. 12/2017 Central Tax (Rate) dated 28.06.2017 does not exempt it from GST, as the hired non-airconditioned contract carriage are excluded from exemption as specifically mentioned in the said notification. f. It is hence concluded that the service provided by the applicant falls under rent a cab service which attracts:- IGST @ 5% (SGST @ 2.5% and SGST @ 2.5%) provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not be

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Goods and Services Tax – GST – Dated:- 1-11-2018 – The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized to conduct an examination for confirmation of enrollment of Goods and Services Tax Practitioners (GSTPs) in terms of the sub-rule (3) of Rule 83 of the Central Goods and Services Tax Rules, 2017, vide Notification No. 24/2018-Central Tax dated 28.5.2018. The GSTPs enrolled on the GST Network under sub-rule (2) of Rule 83 and covered by clause (b) of sub-rule (1) of Rule 83, i.e. those meeting the eligibility criteria of having enrolled as sales tax practitioners or tax return preparer under the existing law for a period not less than five years, are required to pass the said examination before 31.12.2

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to make online payment of examination fee of ₹ 500/- at the time of registration for this exam. Pattern and Syllabus of the Examination PAPER: GST Law & Procedures: Time allowed: 2 hours and 30 minutes Number of Multiple Choice Questions: 100 Language of Questions: English and Hindi Maximum marks: 200 Qualifying marks: 100 No negative marking Syllabus: 1. Central Goods and Services Tax Act, 2017 2. Integrated Goods and Services Tax Act, 2017 3. State Goods and Services Tax Acts, 2017 4. Union Territory Goods and Services Tax Act, 2017 5. Goods and Services Tax (Compensation to States) Act, 2017 6. Central Goods and Services Tax Rules, 2017 7. Integrated Goods and Services Tax Rules, 2017 8. All State Goods and Services Tax Rules,

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Goods and Services Tax – GST Revenue collections for the month of October 2018 crosses Rupees One Lac Crore – TMI Updates – Highlights

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Goods and Services Tax – Rate of GST – works contract service of construction of 599 residential quarters allotted to the applicant by MPPGCL – The impugned activity of the applicant would attract GST @18% – TMI Updates – Highlights

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Goods and Services Tax – Levy of GST – Work contract services received from vendors for supply and erection work under various projects – Government Entity – The Applicant is not entitled for the bene

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Goods and Services Tax – E-way bill – in case of minor discrepancies in the details mentioned in the E-way bill, specially errors of one or two digits/character of the vehicle number would not be suff

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Goods and Services Tax – GST – Dated:- 1-11-2018 – The total gross GST revenue collected in the month of October, 2018 is ₹ 100,710 crore of which CGST is ₹ 16,464 crore, SGST is ₹ 22,826 crore, IGST is ₹ 53,419 crore (including ₹ 26,908 crore collected on imports) and Cess is ₹ 8,000 crore(including ₹ 955 crore collected on imports). The total number of GSTR 3B Returns filed for the month of September up to 31st October, 2018 is 67.45 lakh. The Governm

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notifies the registration under the said Act has been cancelled by the proper officer furnish FORM GSTR-10 of the 31st December, 2018. – GST – States – 38/1/2017-Fin(R&C)(79) – Dated:- 1-11-2018 – GOVERNMENT OF GOA Revenue & Control Division – Notification 38/1/2017-Fin(R&C)(79) In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act ), read with section 45 of the said A

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2018 (11) TMI 160 – CESTAT CHENNAI – TMI – Demand of interest and penalty – appellant has reversed the credit even before issuance of the SCN – Held that:- The appellant has reversed the credit even before issuance of the show cause notice. It is also not the case of the department that they have utilized the credit – the demand of interest and penalty cannot sustain – duty demand upheld – appeal allowed in part. – Appeal No. E/41886/2018 – Final Order No. 42749/2018 – Dated:- 1-11-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) Shri G. Thangaraj, Consultant for the Appellant Shri L. Nandakumar, AC (AR) for the Respondent ORDER Brief facts are that on verification of accounts of the appellant, it was noticed that in the balance sheet of t

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it and had sufficient balance of credit during the disputed period. Since the appellant has reversed the credit before utilization, he prayed that the interest and penalty may be waived. He relied upon the decision in the case of Strategic Engineering P. Ltd. – 2014 (310) ELT 509 (Mad.) and Tata Business Support Services Ltd. Vs. Commissioner of Service Tax – 2017 (52) STR 346. 3. The ld. AR Shri L. Nandakumar supported the findings in the impugned order. 4. After hearing both sides, it is seen that the appellant has reversed the credit even before issuance of the show cause notice. It is also not the case of the department that they have utilized the credit. Following the decision of the Hon ble High Court of Madras in the case of Strategi

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