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2018 (11) TMI 1266 – APPELLATE AUTHORITY FOR ADVANCE RULING, UTTARAKHAND – 2018 (19) G. S. T. L. 356 (A. A. R. – GST) – Classification of supply – Supply of goods or supply of services – composite supply or mixed supply – Supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from sweetshop which also runs a restaurant – bundled services – rate of tax – entitlement of input tax credit.
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Held that:- Composite supply is one where two or more goods or services or both are supplied together, in a natural bundle and in a normal course of business, provided one of which is a principal supply. However, principal supply will be that supply which is predominant over other supplies. This means that the goods and services are bundled owing to natural necessities. The composite supply is taxed at the rate applicable to the principal supply whereas a Mixed supply means two or more individual supplies of goods or service, or any combination thereof; made in c

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ly of preparation & sale of food and serving the same and therefore it constitutes a composite supply – It further satisfied the following conditions of a composite supply: (i) Supply of two or more goods or services or both together; and (ii) Goods or services or both are usually provided together in the normal course of business.
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In the instant case the nature of restaurant services is such that it may be treated as the main supply and the other supplies combined with such main supply are in the nature of incidental or ancillary services. Thus restaurant services get the character of predominant supply over other supplies. Therefore in the present case the supply shall be treated as supply of service and the sweet shop shall be treated as extension of the restaurant in as much as the said activity covered under Schedule II of the Act ibid.
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Rate of GST – Held that:- Since we already held above that the activity of the applicant come under the purview of “restaurant service

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. 08/2018-19 Dated:- 22-10-2018 – SHRI VIPIN CHANDRA AND SHRI AMIT GUPTA MEMBER Present for the Applicant: Shri Aishwarya Sharma, Advocate Present for the Concerned Officer: None RULING Under Section 100(1) of the Uttarakhand Goods and Services Act, 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under Section 99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service of this order. 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s. Kundan Misthan Bhandar, Subhash Market, Ramnagar (Nainital) Uttarakhand, primarily engaged in the business of supplying goods & services both and seeks an advance ruling on the question, details of which given below as: (a) whether supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from sweetshop w

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ction (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 3. In the present case applicant has sought advance ruling whether the activity of the applicant is supply of goods or supply of services, nature & rate of tax on items and input tax credit. Therefore, in terms of said Section 97 (2) (d), (e) & (g) of Act, the present application is hereby admitted for the questions supra in terms of Section 97 (2) of Act. The provisions of said section are reproduced below: (2) The question on which the advance ruling is sought under this Act, shall be in respect of,- (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any go

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ions of law and the same are covered under section 2 of the Act ibid. The relevant portion of the same extracted an read as under: (30) composite supply means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business one of which is a principal supply; (52) goods means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; (74) mixed supply means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply; (90) principal supply means the supply of goods or

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Under Service Tax, this mechanism is called Bundled Service – which is the rendering of a service or services with another element of service of services. The service tax law was dealing with pure services and not with goods per se. Now the concept introduced is for goods also and is linked with the concept of Principal Supply. Under GST law, supplies which are bundled with two or more supplies of goods or services or combination of goods and services are classified, with distinct characteristics, as: (i) Composite Supply (ii) Mixed Supply If we look at the definitions (supra), Composite supply is one where two or more goods or services or both are supplied together, in a natural bundle and in a normal course of business, provided one of which is a principal supply. However, principal supply will be that supply which is predominant over other supplies. This means that the goods and services are bundled owing to natural necessities. The composite supply is taxed at the rate applicable t

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supply, classified in terms of a supply of goods or services attracting highest rate of tax. C. From the discussion supra and submission made by the applicant we find that in the case of sweet shop cum restaurant, the services from the restaurant is a principle supply which provides a bundled supply of preparation & sale of food and serving the same and therefore it constitutes a composite supply. It further satisfied the following conditions of a composite supply: (i) Supply of two or more goods or services or both together (ii) Goods or services or both are usually provided together in the normal course of business. In the instant case the nature of restaurant services is such that it may be treated as the main supply and the other supplies combined with such main supply are in the nature of incidental or ancillary services. Thus restaurant services get the character of predominant supply over other supplies. Therefore in the present case the supply shall be treated as supply of

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GST rates on services under Notification No. 11/2017-Central Rate (Tax) dated 28.06.2017 (as amended time to time) and the relevant port on of the same is reproduce as under: Sl.No. Chapter, Section, heading Description of service Rate (in%) Condition 1 2 3 4 5 7 Heading 9963 (Accommodation, food and beverage services) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hu

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Goods and Services Tax – Started By: – Ramakrishnan Seshadri – Dated:- 21-10-2018 Last Replied Date:- 26-10-2018 – Dear experts,We are the manufacturer of automobile parts and supplying to our OEM customer.We had doubt. We have developed a new supplier outside the state and he supplied the parts. He cleared the goods and book the consignment through transport agency . The consignment receives at the transporter godown . He stocks the consignment at transporter godown and he is delivering the goods as and when required . Our question is whether this is correct or not. The invoice date will be 2 months before but the receipt date will be today from transporter place. gst credit is eligible or not.Please clarify how to go about it.Thanks &amp

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Goods and Services Tax – 55/2018 – Dated:- 21-10-2018 – Government of India Ministry of Finance (Department of Revenue) [Central Board of Indirect Taxes and Customs] Notification No. 55/2018 – Central Tax New Delhi, the 21st October, 2018 G.S.R. 1050 (E),- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in notification number 34/2018 – Central Tax dated the 10th August, 2018 published in the Gazette of India, Extraordinary, Part I

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GST – States – CCW/GST/74/2015 – Dated:- 21-10-2018 – Government of Andhra Pradesh Commercial Taxes Department Proceedings of the Chief Commissioner of State Tax, Andhra Pradesh Present: Sri. J. Syamala Rao, I.A.S. CCTs Ref.in CCW/GST/74/2015 Dt.21.10.2018 In exercise of the powers conferred by section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017) read with sub-rule (5) of rule 61 of the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification

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GST – States – CT/LEG/GST-NT/12/17/961 – Dated:- 21-10-2018 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 21st October, 2018 NOTIFICATION- 21/2018 In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommen

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Seeks to extend the due dates for quarterly furnishing of FORM GSTR-1 of those Taxpayer whose aggregate turnover is 1.5 crore or more for the period July,2018 to Mar,2019 – GST – States – CT/LEG/GST-NT/12/17/960 – Dated:- 21-10-2018 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 21st October, 2018 NOTIFICATION- 20/2018 In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Na

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Goods and Services Tax – Classification of supply – supply of goods or not? – job-work or not? – The Activity of building and mounting of the body on the chassis provided by the principal under FOC ch

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Goods and Services Tax – Classification of goods – rate of GST – Quartz powder obtained by crushing Quartz stones falls under HSN code 2806 and would attract 5% rate of tax under GST (2.5% CGST + 2.5% SGST) – TMI Updates – Highlights

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Goods and Services Tax – The contract for Erection, Procurement and Commissioning of Solar Power Plant falls under the ambit “Works Contract Services” (SAC 9954) and attracts 18% rate of tax under IGS

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Goods and Services Tax – The Event Management support services provided in Goa to a registered person in Maharashtra is governed u/s 12(7)(i) of the IGST Act – Same should be treated as interstate sup

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Goods and Services Tax – Classification of goods – rate of tax – Agricultural Seedling Trays – cannot be classified as parts or accessories of agricultural machinery – Agricultural Seedling Trays made

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Goods and Services Tax – Input tax credit – CGST & SGST charged in respect of brokerage services for renting of immovable property – credit is allowed on brokerage services and allowed to be adjust th

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Goods and Services Tax – Rate of tax – Electrical Wiring Harness – The Electrical Wiring Harness manufactured by the Applicant falls under the HSN tariff item No. 85443000 – from 15.11.2()17, the rate

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Goods and Services Tax – The applicant is liable to pay GST on the sale of commercial built-up area which is under construction, as the same is a ‘supply of service’ under clause 5(b) of Schedule Il o

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Service Tax – Service Tax audit of a private agency after migration to GST – Rule 5A of the Service Tax Rules, 1994 – There was no saving of Rule 5A in such manner that fresh proceedings for audit cou

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2018 (10) TMI 1516 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (19) G. S. T. L. 119 (A. A. R. – GST) – Levy of GST – Job-work – supply or not – supply of Re-gasified Liquefied Natural Gas (RLNG), de-mineralized water (DM Water), Hydrogen Rich off Gas and raw water etc – applicability of Section 143 of GST – buy back of Hydrogen, Nitrogen and Steam (Industrial Gases) without payment of GST.
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Held that:- It is settled position of law job work is activity which may or may not tantamount to manufacture. A job worker may undertake manufacturing of goods on account of others from the inputs supplied to him free of cost, and realize job work charges on return of the goods so manufacture or processed. In such a scenario the job worker alone has the liability to pay tax on the job work charges realized.
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The essential requirement to be fulfilled to establish a transaction as job work is the treatment or process undertaken on the goods belonging to another. Section 143 of GST Law e

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be treated as taxable supply.
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Ruling:- The activity of the applicant of sending Regasified Liquefied Natural Gas (RLNG), De-Mineralized Water (DM Water), Hydrogen Rich off Gas and Raw water free of cost to M/s. Prodair Air Products Pvt. Ltd. For manufacture of Hydrogen, Nitrogen and Steam manufactured out of its amount to ‘job work’ as defined under Section 2(68) read with Section 143 of the CGST/ KSGST Acts. – AAR No. KER/21/2018 Dated:- 20-10-2018 – SHRI B.G. KRISHNAN IRS AND B.S. THYAGARAJABABU MEMBER Authorized Representative: Adv. Abhishek A Rastogi. The applicant is d Public sector undertaking operating oil refinery and producers of several petroleum products. For carrying out the refining activity of petroleum products. the applicant requires industrial Gases such as Hydrogen, Nitrogen and Steam. he industrial Gases ate obtained from inputs such us Re-gasified Liquefied Natural (Gas (RLNG). De-mineralized water (DM Water), Hydrogen Rich oft Gas and raw water . The applic

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ons in terms of Section 143 of GST? The authorized representative of the applicant was heard. It is stated that applicant supply all inputs to M/s. Prodair Air Products Pvt Ltd on free of cost basis. Hence all inputs will continue to be the property of the applicant. Re-gasified Liquefied Natural Gas (RLNG) is the major input which is coming outside the ambit of the GST. Being a job work M/s. Prodair Air Products Pvt Ltd will process the inputs received from the applicant and convert them into industrial gases. They use some minor, ancillary goods to complete the processing. The applicant will have ownership over the industrial gases. As the inputs as well as outputs are transported through pipeline, there is no requirement of e-Way Bill. M/s. Prodair Air Products Pvt Ltd will collect job work or processing charge along with applicable GST @ 18% vide HSN 9988, manufacturing services on physical inputs owned by others. The processing charge realized by the job worker is significantly lo

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er GST. The authority hay. examined the issues meticulously. The applicant being principal sent the goods such as Re-gasified Liquefied Natural Gas (RLNG), De-mineralized water (DM Water), Hydrogen Rich off Gas and raw water to M/s. Prodair Air Products for treatment or process. M/s. Prodair Air Products who is treating or processing the goods belonging to the applicant is called job worker and the person to whom the goods belongs, i.e., applicant is called principal . These inputs subject to particular process by the Job worker converted in to Industrial gas and returned to the principal. It is settled position of law job work is activity which may or may not tantamount to manufacture. A job worker may undertake manufacturing of goods on account of others from the inputs supplied to him free of cost, and realize job work charges on return of the goods so manufacture or processed. In such a scenario the job worker alone has the liability to pay tax on the job work charges realized. Job

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2018 (11) TMI 59 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (18) G. S. T. L. 817 (A. A. R. – GST) – Scope of Job-Work – supply of services – BPCL would commence movement of inputs to applicants plant through pipeline as a principal supplier on free of cost and the applicant acting as job worker would converting the inputs to industrial gases and same would be sent back to BPCL through pipelines – tax rate for supply of job work services – Valuation for GST.
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Activity amounting to Job-work or not? – Held that:- The applicant being a job worker satisfy the necessary ingredients to carry out job work activity. The treatment or process undertaken by the applicant on the goods belong to the principal ie, BPCL. The goods on which treatment or process apply are the inputs of the principal. The principal transfer the inputs meant for job work on free of cost under intimation to the ‘job worker’. The term ‘process’ is wide enough to include any activity of conversion, manufacture, dev

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ces performed on physical inputs owned by others. The activity of the applicant is job work as the output is not owned by the applicant providing this service. Hence the activity falls under serial No.(ii) of the HSN 9988 taxable @18% GST.
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Ruling:- The activity undertaken by the applicant of processing natural gas and other inputs received from BPCL free of cost basis and manufacturing industrial gases from them shall fall under the scope of ‘job work’ under GST.
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The activity of the applicant being job work; is a provision of service, as the input as well as output is owned by the principal and not owned by the applicant and falls under serial No.(ii) of the 9988 taxable GST.
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GST is payable on the transaction value for which job work service is rendered. – AAR No. KER/22/2018 Dated:- 20-10-2018 – B.G. KRISHNAN AND B.S. THYAGARAJABABU, MEMBER Authorized Representative: Adv. Nitin Vijaiveergia and Paresh Sancheti for the Applicant. The applicant is a manufacturer of

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puts to applicants plant through pipeline as a principal supplier on free of cost and the applicant acting as job worker would converting the inputs to industrial gases and same would be sent back to BPCL through pipelines. Under this circumstances the applicant sought for advance ruling on the following: i) Whether on facts and circumstances of case, the activity undertaken by the applicant amounts to job work as defined under Section 2(68) of GST Laws and consequently classified as supply of services? ii) In case the proposed activity is considered as job work, what would be the tax rate for supply of job work services? iii) In case the proposed activity is considered as job work, what is the value on which the applicant would be liable to pay GST? The authorized representative of the applicant was heard. It is stated that the customer BPCL would commence the movement of natural gases and other inputs through pipeline on the basis of job work delivery challan under Rule 55(b) of GST

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which is required to be submitted by the principal supplying goods to the job worker on a quarterly basis. The applicant would be disclosing the value of tax invoices raised in respect of supply of job work services as taxable supplies in GSTR-1 as well as GSTR-3B. Job work is defined under Section 2(68) of GST Law as any treatment or process undertaken by a person on goods belonging to another registered taxable person. The word goods means every kind of movable property other than money and securities. The essential requirement to be fulfilled to establish a transaction as job work is the treatment or process undertaken on the goods belonging to another. Section 143 of GST Law explain the procedure to be followed in the case of job work transaction. A registered taxable person may, under intimation, send any inputs without payment of tax to a job worker for job-work and bring back inputs after completion of job work or otherwise, within one year of their being sent out, to any of the

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ly includes the words, manufacturing services on physical inputs owned by others. The term manufacture defined under Section 2(72) of GST Law as processing of raw material or inputs in any manner resulting in emergence of a new product having distinct name, character and use. The inputs received by the applicant send back to the principal as industrial gases, which have a distinct name, character and use as compared to the inputs. In Eaton Fluid Power Ltd case it has specifically observed that a job work may or may not amount to manufacture, and just because activities undertaken result in a new commodity, it cannot be said that there was no job work involved. In the case of JSW Energy Ltd, Maharashtra Appellate Authority for Advance Ruling observed that job work may include manufacture or bringing into existence a new distinct product. Hence the definition of job work under the GST Act is much wider compared to the pre-GST regime. Therefore any activity whether amounting to manufactur

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any treatment or process undertaken by a person on goods belonging to another registered taxable person. As for as a job worker is concerned, statute does not specify any restriction that the inputs subject to the treatment or process shall be taxable goods. Therefore, irrespective of whether the goods received by the applicant are taxable or not, job work activity should be allowed to be carried out on such activity. The principal is a taxable person under GST Law. The ownership of all the inputs as well as the output are vested with the principal. These inputs and out puts are used in the course or furtherance of business of manufacture of petroleum products. Under GST regime inputs have wider meaning, as such the goods sent by the principal such as natural gas, de-mineralized water raw water etc should fall under the definition of inputs as the same being indirectly used for ultimate manufacturing of petroleum products. Further, the industrial gas received by the principal shall al

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process. The application of minor items by the job worker would not detract it being a job work. Therefore the processing undertaken by the applicant on the goods belong to the principal, another registered person qualifies as job work even if it amounts to manufacture. Therefore the activity carried out by the applicant of processing natural gas and other inputs received from BPCL on free of cost basis and manufacturing industrial gases shall fall under the scope of job work under GST. The services included under the Heading 9988 are manufacturing services performed on physical inputs owned by others. The activity of the applicant is job work as the output is not owned by the applicant providing this service. Hence the activity falls under serial No.(ii) of the HSN 9988 taxable @18% GST. In the light of the discussion above, the following rulings are issued: i. The activity undertaken by the applicant of processing natural gas and other inputs received from BPCL free of cost basis an

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2018 (11) TMI 280 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (18) G. S. T. L. 836 (A. A. R. – GST) – Classification – rate of GST – quit rent or lease rent paid to Government through Forest Department – Whether quit rent / lease rent paid to Kerala Government on the land used for agricultural purpose (Coffee Plantation) be classified under HSN 9986 or HSN 9973?
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Held that:- In the instant case vacant land was given by erstwhile Cochin State to the applicant for cultivation on lease rent. Accordingly the petitioner converted the vacant land to Coffee Plantation. Therefore the lease rent collected by Government through Forest Department is exempted from GST vide Heading 9986 of Notification No.12/2017- Central Tax (Rate) / SRO.No.37

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rest Department. Forest Department is demanding 18% GST. It is alleged that as per HSN 9973 the lease rent paid by the applicant in connection with transfer of right in goods without the transfer of title. According to the applicant, as per Section 2(52) of GST Laws goods means every kind of movable property. Hence the land being an immovable property cannot be classified as goods and HSN 9973 will not applicable for rent on land leased for agriculture. As per HSN 9986 renting or leasing of vacant land for use relating to cultivation of plants or agricultural produce is exempted from tax. In the circumstances the applicant requested advance ruling on the following: Whether quit rent / lease rent paid to Kerala Government on the land used fo

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y for a consideration and thereby the lease transactions covered under the category of Supply of Services . Quit-rent is a tax or land tax imposed by Government on occupants of freehold or leased land in lieu of services to a higher landowning authority. As per Notification No. 12/2017- Central Tax (Rate) / SRO.No.371/2017 Government has exempted intra-state supply of services covered under Heading 9986. As per this notification services relating to cultivation of plants or agricultural produce by way of vacant land with or Without a structure incidental to its use is exempted from tax liability. In the instant case vacant land was given by erstwhile Cochin State to the applicant for cultivation on lease rent. Accordingly the petitioner con

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2018 (11) TMI 281 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (18) G. S. T. L. 831 (A. A. R. – GST) – Classification of supply – medicines, consumables and implants used in the course of providing health care services to the patients admitted for diagnosis – composite supply – Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as “Composite Supply” and eligible for exemption under the category ‘health care services’?
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Held that:- The in-patient services are classified as exempted service under the sub-group 9993 11. Patients are only admitted to a hospital when they are extremely ill or have severe physical trauma. As far as an inpatient is concerned, hospital is expected to provide lodging, care, medicine and food as part of treatment under supervision till discharge from the hospital. The nature of the various services in a bundle of services will help in determini

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rvice of health care.
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Ruling:- The supply of medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment are naturally bundled and are provided in conjunction with each other, would be considered as “Composite Supply” and eligible for exemption under the category ‘health care services’. – AAR No. KER/17/2018 Dated:- 20-10-2018 – SHRI. B.G. KRISHNAN IRS AND SHRI B.S. THYAGARAJABABU B.Sc., LLM, MEMBER Authorized Representative: Mr. K. Sivaranjan, Mr. Srihari, Mr. Shubham Mishra of Price Waterhouse & Co. LLP. The applicant is a multi-specialty tertiary care hospital providing health care services. They have categorized the patients as Out-Patients and In-Patients for the administrative convenience. The out-patients are those Who visit the hospital for routine check-ups or clinical visits. The in-patients are those who are admitted in to the hospital for the required treatment. The in-patients are provided wi

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at appropriate diagnosis or the best possible treatment of the health issues are conducted. If there is no supply of medicines, consumables or implants, not only the health care service but also the life will also be at stake. Being a composite supply the principal supply is predominant and the room rent and dietary food provided to in-patients are ancillary supply. The applicant sought for an advance ruling on the following: Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as Composite Supply and eligible for exemption under the category health care services ?. The authorized representative of the applicant was heard. It is stated that, the medicines, consumables and implants used in the course of providing diagnosis or treatment to the in-patients would be part of composite supply of health care services vide classification 9993. The medicines and surgical items supplied

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ative services of diseases. The in-patient services are classified as exempted service under the sub-group 9993 11. Patients are only admitted to a hospital when they are extremely ill or have severe physical trauma. As far as an inpatient is concerned, hospital is expected to provide lodging, care, medicine and food as part of treatment under supervision till discharge from the hospital. The nature of the various services in a bundle of services will help in determining whether the services are bundled in the ordinary course of business. If the nature of services is such that one of the services is the main service and other services combined with such service are In the nature of incidental or ancillary services which help in better utility of main service then the various elements of the service are said to be naturally bundled in the ordinary course of business. Hence the medicines, implants, room provided on rent, dietary food advised by nutritionists etc used in the course of pro

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sed on prescription. The in-patient pharmacy and operation theater pharmacy supplied medicines and consumables only to in-patients. Whereas an outpatient is concerned, hospital gives only prescription, which is an advisory in nature. The patient has absolute freedom to follow the prescription or not. Similarly there is freedom to procure the medicines or allied items prescribed, either from the pharmacy run by the hospital or from any other medicine dispensing outlets. Hospital reserves no control over his continuous treatment. As far as an outpatient is concerned there is no difference for procuring medicine either from the dispensing outlet within the hospital or from outside the hospital. In both places medicines dispensed based on prescription. Hence there is no privilege for the hospitals that are dispensing medicine to outpatients. Therefore pharmacy run by hospital dispensing medicine to outpatient or bye standers or others can be treated as individual supply of medicine and not

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2018 (11) TMI 282 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (18) G. S. T. L. 834 (A. A. R. – GST) – Rate of tax – Marine propellers, Rudder set, Stern tube set, Propellers shaft, MS shaft for couplings – classification of parts of fishing – replacement of parts during warranty period constitute supply under GST or not – input tax credit on purchase of raw materials.
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Rate of tax – Marine propellers, Rudder set, Stern tube set, Propellers shaft, MS shaft for couplings – Held that:- As per case of SRI. DHARSAK. V.P. AND SARASWATHI METAL INDUSTRIES [2018 (7) TMI 142 – AUTHORITY FOR ADVANCE RULING, KERALA] ruling issued that commodities such as Marine Propellers, rudder set, stern tube set, propeller shaft and MS shaft for couplings used as a part of fishing /floating vessels would come under entry 252 of 1st schedule and taxable @5% GST. However there is no clarity on the tax rate applicable to the parts shipping vessels as the raw materials attract 18% tax.
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higher tax rate than the finished products or parts, input tax paid is eligible to avail as input tax credit subject to a condition that such goods or services or both are used or intended to be used in the course or furtherance of his business – As per Section 54 (3) of the GST Law, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies, un-utilized input tax credit at the end of any tax period can be claimed as refund except input tax paid under IGST.
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Ruling:- The tax rate of Marine propellers, Rudder set, Stern tube set, Propellers shaft, MS shaft for couplings used as part of fishing vessels, factory ships and other vessels for processing or preserving fishery products are taxable @5% GST.
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All parts of fishing / floating vessels come under the HSN Code 8902 are taxable @5% under Serial No.252 of 1st Schedule. – AAR No. KER/25/2018 Dated:- 20-10-2018 – SHRI. B.G. KRISHNAN IRS AND SHRI B.S. THYAGARAJABAB

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NCE RULING, KERALA ruling issued that commodities such as Marine Propellers, rudder set, stern tube set, propeller shaft and MS shaft for couplings used as a part of fishing /floating vessels would come under entry 252 of 1st schedule and taxable @5% GST. However there is no clarity on the tax rate applicable to the parts shipping vessels as the raw materials attract 18% tax. As per HSN 8902, fishing vessels, factory ships and other vessels for processing or preserving fishery products are taxable @5% GST. As per serial No.252 of 1st schedule, parts of goods of heading 8902 are also taxable @5% GST. As there is specific inclusion of parts of goods covered under HSN 8902, under 15t Schedule, the general tax rate applicable to machinery parts vide HSN 8487 has no applicability, if the vessels are used for fishing purpose. The replacement of parts during warranty period is a free supply. Warranty is a written guarantee, issued to the purchaser of goods by its manufacturer, promising to re

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GST – States – LGL.123/2017/120 – Dated:- 20-10-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH NOTIFICATION The 20th October, 2018 Notification No. LGL.123/2017/120, – The following Act of the Assam Legislative Assembly which received the assent of the Governor on 10th October, 2018 is hereby published for general information. ASSAM ACT NO. XXV OF 2018 (Received the assent of the Governor on 10th October, 2018) THE ASSAM GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 AN ACT further to amend the Assam Goods and Services Tax Act, 2017. Preamble Whereas it is expedient to amend the Assam Goods and Services Act, 2017 (Assam Act XXVIII of 2017), hereinafter referred to as the principal Act, in the manner hereinafter appearing; It is hereby enacted in the Sixty-ninth Year of the Republic of India as follows: – 1. Short title and commencement (1) This Act may be called the Assam Goods and Services Tax (Amendment) Act, 2018. (2) Save as otherwi

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t;(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and"; (4) clause (18), shall be omitted; (5) in clause (35), for the word, brackets and letter "clause (c)", the word, brackets and letter "clause (b)" shall be substituted; (6) in clause (69), in sub-clause (1), after the word and figures "article 371", the words, figures and letter "and article 371J" shall be inserted; (7) in clause (102), the following new Explanation shall be inserted, namely:- "Explanation.- For the removal of doubts, it is hereby clarified that the expression "services" includes facilitating or arranging transactions in securities;". 3. Amendment of section 7 In the principal Act, in section 7, with effect from the 1st day of July, 2017,- (1) in sub-section (1),- (a) in clause (b), after the words "or furtherance of business;", the word "and&q

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9 In the principal Act, in section 9, for sub-section (4), the following sub-section shall be substituted, namely:- "(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.". 5. Amendment of section 10 In the principal Act, in section 10,- (1) in sub-section (1),- (a) for the words "in lieu of the tax payable by him, an amount calculated at such rate", the words, brackets and figures "in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate" shall be subs

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12, in sub-section (2), in clause (a), the words, brackets and figure "sub-section (1) of" shall be omitted. 7. Amendment of section 13 In the principal Act, in section 13, in sub-section (2), the words, brackets and figure "sub-section (2) of" occurring at both the places, shall be omitted. 8. Amendment of section 16 In principal Act, in section 16, in sub-section (2),- (1) in clause (b), for the Explanation, the following Explanation shall be substituted, namely:- "Explanation.- For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services,- (i) 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; (ii) where the services are provided by the supplier to any person on the

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B) transportation of passengers; or (C) imparting training on driving such motor vehicles; (aa) vessels and aircraft except when they are used,- (i) for making the following taxable supplies, namely:- (A) further supply of such vessels or aircraft; or (B) transportation of passengers; or (C) imparting training on navigating such vessels; or (D) imparting training on flying such aircraft; (ii) for transportation of goods; (ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa): Provided that the input tax credit in respect of such services shall be available,- (i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein; (ii) where received by a taxable person engaged,- (I) in the manufacture of such motor vehicles, vessels or aircraft; or (II) in the supply of general insurance services in respec

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ilable, where it is obligatory for an employer to provide the same to its employees under any law for the time being in force.". 10. Amendment of section 20 In the principal Act, in section 20, in the Explanation, in clause (c), for the words and figures "under entry 84,", the words, figures and letter "under entries 84 and 92A" shall be substituted. 11. Amendment of section 22 In the principal Act, in section 22,- (1) in sub-section (1),- (a) for the word "ten" the word "twenty" shall be substituted; (b) for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new provisos shall be inserted, namely:- "Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees: Provided further that where such person

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ion mark ":" shall be substituted and thereafter before the Explanation, the following new proviso shall be inserted, namely:- "Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (Central Act 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the State"; (2) in sub-section (2), for the proviso, the following new proviso shall be substituted, namely:- "Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.". 14. Amendment of section 29 In the principal Act, in section 29,- (1) in the marginal heading after the word "Cancellation", the words "or suspension" shall be inserted; (2) in sub-section (1

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ne or more tax invoices have" shall be substituted; (b) for the words "a credit note", the words "one or more credit notes for supplies made in a financial year" shall be substituted; (2) in sub-section (3),- (a) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be substituted; (b) for the words "a debit note", the words "one or more debit notes for supplies made in a financial year" shall be substituted. 16. Amendment of section 35 In the principal Act, in section 35, in sub-section (5), for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely:- "Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Audito

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), for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely: – "Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein."; (3) in sub-section (9),- (a) for the words "in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed", the words "in such form and manner as may be prescribed" shall be substituted; (b) in the proviso, for the words "the end of the financial year", the words "the end of the financial year to which such details pertain" shall be substituted. 18. Insertion of new section 43

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ed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty per cent, of the input tax credit available, on the basis of details furnished by the suppliers under the said sub-section. (5) The amount of tax specified in the outward supplies for which the details have been furnished by the supplier under sub-section (3) shall be deemed to be the tax payable by him under the provisions of the Act. (6) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been furnished under sub-section (3) or sub-section (4) but return thereof has not been furnished. (7) For the purposes of sub-section (6), the recovery shall be made in such manner as may be prescribed and such procedure may provide for non-recovery of an amount of tax or input tax credit wrongly availed not exceeding one

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; shall be substituted and thereafter the following new proviso shall be inserted, namely:- "Provided that the input tax credit on account of Stale tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;"; (b) in clause (d), for the punctuation mark ";", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely; – "Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated lax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;". 21. insertion of new sections 49A and 49B In the principal Act, after section 49, the following new sections shall be inserted, namely:- " Utilisation of input tax credit subject to certain conditions 49A Notwithstandi

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cipal Act, in section 54,- (1) in sub-section (8), in clause (a), for the words "zero-rated supplies", the words "export" and "exports" shall respectively be substituted; (2) in the Explanation, in clause (2),- (a) in sub-clause (c), in item (i), after the words "foreign exchange", the words "or in Indian rupees wherever permitted by the Reserve Bank of India" shall be inserted; (b) for sub-clause (e), the following sub-clause shall be substituted, namely:- "(e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises;". 24. Amendment of section 79 In the principal Act, in section 79, in sub-section (4), for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new Explanation shall be inserted, namel

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n (1), in clause (b), in sub-clause (ii), for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely:- "Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.". 29. Amendment of Schedule I In the principal Act, in Schedule I, in paragraph 4, for the words "taxable person", the word "person" shall be substituted. 30. Amendment of Schedule II In the principal Act, Schedule II, in the heading, after the word "ACTIVITIES", the words "OR TRANSACTIONS" shall be inserted and shall always be deemed to have been inserted with effect from the 1st day of July, 2017. 31. Amendment of Schedule III In the principal Act, in Schedule III,- (1) after paragraph 6, the following new paragraphs shall be inser

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Goods and Services Tax – Started By: – shabnoor kazi – Dated:- 19-10-2018 Last Replied Date:- 22-10-2018 – I have a query regarding gst on commission recd by travel agent from international hotel not because of travel agent book hotel on behalf of customers but because of just hotel ask agent to suggest name of hotel to passenger and if customer book hotel on their own, travel agent receive commission. Here neither travel agent book hotel nor receive payment from customer and also not issue invoice to customer. here hotel received payment from customer and hotel raised invoice directly to the customer. travel agent just invoice for commission to hotel.QUERY: What would be the implication under GST on receipt of commission. – Reply By DR.MA

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2018 (10) TMI 1617 – BOMBAY HIGH COURT – 2018 (19) G. S. T. L. 416 (Bom.) – Input tax credit – transitional credit – transition to GST Regime – distribution of input credit amongst its branch offices/locations which have separate registration under the Act – Section 140(8) of the Central Goods and Services Tax Act, 2017 – Held that:- The Petitioners are entitled to distribute the Input Credit available with it as on 1st July 2017 amongst its branches/locations. This distribution has not been possible on account of technical problems of the Respondents. Further the availment of input tax credit available on 1st July 2017 has to be done on or before 20th October 2018 in view of Section 16(4) of the Act. Thus, it is likely that the Petitioners may be deprived of the facility of the input tax credit available with it on 1st July 2017, if the same is not taken before 20th October 2018.
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The Respondents have extended the time to file TRANS­1 and TRANS­2, but no such extension has been

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August 2017, Petitioner No. 2 transferred a part of its business i.e. Headend In The Sky (HITS) to Petitioner No. 1. However, as on 1st July 2017 there was Input Credit available to the Petitioner No. 2 from the earlier CENVAT Regime. Thus, the Petitioner No. 2 sought to carry forward its available Input Credit to the GST regime by filing TRANS­1. In its revised TRANS­1 the Petitioner No. 2 in terms of Section 140(8) of the Central Goods and Services Tax Act, 2017 (for short the Act ) sought to distribute the Input Credit available to it amongst its branch offices/locations which have separate registration under the Act. However, due to technical difficulties, though the revised TRANS­1 was accepted, the distribution of the credit available to it among its various branches/locations is not reflected on the website. Thus, the GST credit ledger available at the various branches/locations do not reflect the credit which would be available to it on account of the distribution d

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Input Credit cannot be reflected in the GST ledgerat the branches/locations. Therefore, the branches/locations are not able to utilise the Input Credit by filing the GSTR­3B. Further it is pointed out that in terms of Section 16(4) of the Act, the last date for taking the input tax credit for the financial year period ending March 2018 would be the 20th October 2018. In case the sameisnotreflectedintheFormGSTR­3Breturnthe Petitioners' location/branches would lose the benefit of the input tax credit. This position in law is not disputed by the Revenue. 4. Further our attention is drawn to the Ministry of Finance press release dated 18th October 2018 wherein it has the last date to avail all input tax credit in respect of invoices issued for the period July 2017 to March 2018 is clarified. Although the above press note does not in terms deal with and/or make reference to the Input Credit available from the CENVAT regime being transited into the present GST regime. The Revenue

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who can file form GSTR­3B, nor that the provisions of Section 16(4) of the Act apply, nor dispute that the last date for filing the GSTR­3B is 20th October 2018 and not doing so would result in the lapse of the credit. 6. In fact the Petitioners location at Delhi had filed a Writ Petition in the Delhi High Court bearing Writ Petition No. C­8691 of 2008 (Indusind Media Communications Ltd. & Anr. Vs. Union of India), wherein the Petitioners at Delhi branch/location had made a grievance of not being entitled to take the transition credit i.e. the Input Credit available prior to 30th June 2017 for payment of tax post 1st July 2017. The Hon'ble Delhi High Court in its order dated 16th October 2018 in the above Petition while admitting the Petition noted the fact that the Grievance Redressal Forum of the GST Council in the Meeting held on 21st August 2018 had recorded in its minutes that the Delhi branch/location could not file its GSTR­3B and take credit in view of t

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f the same is not taken before 20th October 2018. It is to be noted that the Respondents have extended the time to file TRANS­1 and TRANS­2, but no such extension has been granted to extend the time to file GSTR­3B. Thus, in the above facts, pending the final disposal of the Petition (when these issues will be considered in greater depth), as the system is not accepting it, the Petitioners would manually file with the Respondents a copy of its revised TRANS­1, ITC­01 and also GSTR­3B at Mumbai (in physical form). 8. On the basis of the revised TRANS­1, ITC­02 and the GSTR­3B at Mumbai (to be certified by the Commissioner at Mumbai), the Petitioners will be entitled to take the credit reduced at Mumbai (Maharashtra) to its locations in Delhi, Gujarat and Karnataka subject to the satisfaction of the Commissioner having jurisdiction over those locations. We are not giving any directions to the Commissioners of Delhi, Gujarat and Karnataka as in terms of

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GST – States – G.O. Ms. No. 52 – Dated:- 19-10-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 52, Puducherry, dated 19th October 2018) NOTIFICATION In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Puducherry Goods and Services Tax (Eleventh Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 23rd October, 2017. 2. In the Puducherry Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), the following sub-ru

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India, Ministry of Finance, Notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary Part-II, Section 3, sub-section (i) vide number G.S.R. 1321 (E), dated the 23rd October, 2017 or Notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary Part-II, Section 3, sub-section (i) vide number G.S.R. 1272(E), dated the 13th October, 2017 or Notification No.79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary Part-II, section 3, sub-section (i) vide number G.S.R. 1299 (E), dated the 13th October, 2017. (By order of the Lieutenant-Governor) Dr. V. CANDAVELOU, I.A.S., Commissioner-cum

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GST – States – G.O. Ms. No. 53 – Dated:- 19-10-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 53, Puducherry, dated 19th October 2018) NOTIFICATION In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Puducherry Goods and Services Tax (Twelfth Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 9th day of October, 2018. 2. In the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in

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3rd October, 2017; or (b) availed the benefit of Government of India, Ministry of Finance, Notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary Part-II, Section 3, sub- sect ion (i), vide number G.S.R. 1272(E) , dated the 13th October, 2017 or Notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary Part-II, Section 3, sub-section (i) vide number G.S.R. 1299(E), dated the 13th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export o

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blished in the Gazette of Puducherry, Extraordinary Part-I, No. 172, dated the 25th October, 2017 or Government of India, Ministry of Finance, Notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary Part-II, Section 3, sub-section (i), vide number G.S.R. 1321 (E), dated the 23rd October, 2017 has been availed; or (b) availed the benefit under Government of India, Ministry of Finance, Notification No.78/20l7-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary Part-II, Section 3, sub-section (i), vide number G.S.R. 1272(E), dated the 13th October, 2017 or Notification No.79/2017-Customs, dated the 13th October, 2017, published in the Gaz

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