Goods and Services Tax – Classification of supply – Lab Manual comprising bulk of instructional /educational printed material – ‘Lab Manual’ is primarily a printed book in the major part with a smalle
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Goods and Services Tax – Whether free tickets given as “Complimentary Tickets” falls within the definition of supply under CGST Act, 2017 and thus, whether the applicant is required to pay GST on such
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Goods and Services Tax – Started By: – Jitender Ranka – Dated:- 13-10-2018 Last Replied Date:- 25-10-2018 – By looking at interest provisions and many other provisions in GST, income tax and other provisions it seems Mr. Jately is not at all a fit person to be a Finance Minister. Many provisions in these laws are such that shows government dictatorial thinking which portrays public as helpless cows whom they can draw milk to the extent of it's blood. Interest of 18%pa is levied on late payment of tax while on refund government will pay meagre 6%pa. We as public decry such thinking and government should make equal provisions for public and for lapses from government side. We as public also raise our voice and government must hear it lou
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Goods and Services Tax – Started By: – Gopikishan Kabra – Dated:- 13-10-2018 Last Replied Date:- 15-10-2018 – PLEASE ADVICE SHOULD WE FILE WRIT PETITION AGAINST LAPSE GST NOTIFICATION ON FOLLOWING POINTS. 1. THE NOTIFICATION IS ON RECOMMENDATION OF GST COUNCIL BUT IN THE MINUTES OF GST COUNCIL THERE IS NO ANY RECOMMENDATION TO LAPSE THE ITC. 2.THE SURPLUS ITC IS OUR CURRENT ASSETS AND PART OF OUR WORKING CAPITAL .WE HAVE PAID VALUE IN CASH FOR IT AND IN CONSIDERATION OF IT RIGHT TO UTILIZE THE SAME IN FUTURE WAS GRANTED BY THE ACT AND ITC IS ACCUMULATED WITH RIGHTS TO UTILIZE IN FUTURE HENCE IT MAY NOT BE FORFEITED. 3.THERE IS HUGE DIFFERENCE IN LAPSE AND TO BLOCK FOR REFUND SO IT MAY NOT BE LAPSE UNDER INHERENTLY POWERS OF SECTION 54. IT
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Goods and Services Tax – GST – Dated:- 13-10-2018 – It has been noticed that unverified reports of pending GST refunds on account of exports are published in the print media by trade bodies. These figures being put out in the public domain are exaggerated and thus inaccurate. It is a fact that a large number of exporters have been granted refunds so far while a few claims are still pending owing to deficiencies found in the claims.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ms. Co-operation of the exporter community is solicited to ensure that they exercise due diligence while filing GSTR 1 and GSTR 3B returns as well as Shipping Bills.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Goods and Services Tax – Started By: – S.C. WADHWA – Dated:- 13-10-2018 Last Replied Date:- 14-10-2018 – DEAR EXPERT, We have sent one consignment of food products from haryana to mumbai alongwith copy of E-way bill. In e-way bill inadvartantly K.M. 150 were mentioned instead of 1500. And on E-way bill date generated 8.10.18,Time 6.03 PM and Valid upto 10.10.18 was published accordingly. The vehicle was detained at 5PM at Bhilad border of GUJARAT STATE ON DATED 11.10.18 and a challan in Form GS
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Goods and Services Tax – Started By: – Arun Aggarwal – Dated:- 13-10-2018 Last Replied Date:- 15-10-2018 – sir Is Exporter Debarred From Exporting Goods With Payment Of IGST if taken on Advance authorisationArun – Reply By Kishan Barai – The Reply = It is the choice of the domestic supplier to use either of them. If the duty paid inputs exist in his inventory, then he may use ARO and apply for refund. Otherwise, he has the option to import inputs without paying any duty. – Reply By Arun Aggarwa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST – States – MAHARASHTRA ORDINANCE No. XXII OF 2018 – Dated:- 13-10-2018 – FINANCE DEPARTMENT Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk, Mumbai 400 032, dated the 13th October 2018. MAHARASHTRA ORDINANCE No. XXII OF 2018. AN ORDINANCE further to amend the Maharashtra Goods and Services Tax Act, 2017. WHEREAS both Houses of the State Legislature are not in session ; AND WHEREAS the Governor of Maharashtra is satisfied that circumstances exist which render it necessary for him to take immediate action further to amend the Maharashtra Goods and Services Tax Act, 2017, for the purposes hereinafter appearing ; NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of India, the Governor of Maharashtra is hereby pleased to promulgate the following Ordinance, namely :- Short title and commencement 1. (1) This Ordinance may be called the Maharashtra Goods and Services Tax (Amendment) Ordinance, 2018. (2) Section 1 shall come into force
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
17), for sub-clause (h), the following sub-clause shall be substituted, namely :- (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 ; (d) clause (18) shall be deleted ; (e) in clause (35), for the word, brackets and letter clause (c) the word, brackets and letter, clause (b) shall be substituted; (f) in clause (69), in sub-clause (f), after the word and figures article 371 the words, figures and letter and article 371J shall be inserted; (g) in clause (102), the following 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 ; . Amendment of section 7 of Mah. XLIII of 2017. 3. In section 7 of the principal Act, with effect from the1st day of July 2017,- (a) in sub-section (1),- (i) in clause (b), after the words or furtherance of business ;
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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. . Amendment of section 10 of Mah. XLIII of 2017. 5. In section 10 of the principal Act, – (a) in sub-section (1),- (i) 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 substituted; (ii) in the proviso, for the words one crore rupees the words one crore and fifty lakh rupees shall be substituted; (iii) after
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of Mah. XLIII of 2017 8. In section 16 of the principal Act, in sub-section (2),- (a) 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 direction of and on account of such registered person. ; (b) in clause (c), for the word and figures section 41 the words, figures and letter section 41 or section 43A shall be substituted. Amendment of section 17 of Mah. XLIII of 2017 9. In section 17 of the principal Act,- (a) in sub-section (3), the following Explan
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g 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 respect of such motor vehicles, vessels or aircraft insured by him; (b) the following supply of goods or services or both- (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ituted. Amendment of section 22 of Mah. XLIII of 2017. 11. In section 22 of the principal Act, – (a) in sub-section (1), after the proviso, the following proviso shall be inserted, namely:- Provided further that, the Government may, at the request of a special category State and on the recommendations of the Council, enhance the aggregate turnover referred to in the first proviso from ten lakh rupees to such amount, not exceeding twenty lakh rupees and subject to such conditions and limitations, as may be so notified. ; (b) in the Explanation, in clause (iii), after the word Constitution the words except the State of Jammu and Kashmir and the States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand shall be inserted. Amendment of section 24 of Mah. XLIII of 2017 12. In section 24 of the principal Act, in clause (x), after the words commerce operator the words and figures who is required to collect tax at source under section 52 shall be inserted. Amendmen
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sub-section (1), after clause (c), the following proviso shall be inserted, namely:- Provided that, during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed. ; (c) in sub-section (2), after the proviso, the following proviso shall be inserted, namely:- Provided further that, during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed. . Amendment of section 34 of Mah. XLIII of 2017 15. In section 34 of the principal Act,- (a) in sub-section (1),- (i) for the words Where a tax invoice has the words Where one or more tax invoices have shall be substituted ; (ii) for the words a credit note the words one or more credit notes for supplies made in a financial year shall be substituted ; (b) in sub-section (3) ,- (i) for the words Wh
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ted ; (ii) the words on or before the twentieth day of the month succeeding such calendar month or part thereof shall be deleted ; (iii) the following proviso shall be inserted, namely :- Provided that, the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein. ; (b) in sub-section (7), the following 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. ; (c) in sub-section (9),- (i) for the words in the return to be furnished for the month or quarter during which such omission or incorrect par
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed. (4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed 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-sect
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ction 49 of the principal Act,- (a) in sub-section (2), for the word and figures section 41 the words, figures and letter section 41 or section 43A shall be substituted ; (b) in sub-section (5),- (i) in clause (c), the following proviso shall be inserted, namely :- Provided that, the input tax credit on account of State 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; ; (ii) in clause (d), the following proviso shall be inserted, namely :- Provided that the input tax credit on account of Union territory 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; . Insertion of sections 49A and 49B in Mah. XLIII of 2017 21. After section 49 of the principal Act, the following sections shall be inserted, namely:- Utilisation of input tax credit su
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Amendment of section 54 of Mah. XLIII of 2017 23. In section 54 of the principal Act,- (a) in sub-section (8), in clause (a), for the words zero-rated supplies the words export and exports shall respectively, be substituted; (b) in the Explanation, in clause (2),- (i) 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; (ii) 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; . Amendment of section 79 of Mah. XLIII of 2017 24. In section 79 of the principal Act, after sub-section (4), the following Explanation shall be inserted, namely:- Explanation.-For the purposes of this section, the word person shall include distinct persons as r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
od 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. . Amendment of Schedule I of Mah. XLIII of 2017 29. In Schedule I appended to the principal Act, in paragraph 4, for the words taxable person the word person shall be substituted. Amendment of Schedule II of Mah. XLIII of 2017 30. In Schedule II appended to the principal Act, 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. Amendment of Schedule III of the Mah. XLIII of 2017 31. In Schedule III appended to the principal Act,- (i) after paragraph 6, the following paragraphs shall be inserted, namely :- 7. Supply of goods from a place outside India to another place out side India without such goods entering into India. 8. (a) Supply of warehoused goods to any person before clearance for home
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
onveniences caused to the taxpayers, especially small and medium enterprises, is the process of filing the return and payment of tax under the Goods and Services Tax laws. In this regard, the proposed new return filing system envisages quarterly filing of the return and tax payment for small taxpayers along with minimum paperwork. In order to implement the new return filing system, and also to overcome the above difficulties, it is proposed to amend the Maharashtra Goods and Services Tax Act, 2017, suitably. 3. (The proposed Maharashtra Goods and Services Tax (Amendment) ordinance, inter alia, a provides for the following, namely:- (i) to amend section 7 of the Act, so as to clarify the scope of supply; (ii) to amend section 9 of the Act, for empowering the State Government to notify the classes of registered persons for paying the tax on reverse charge basis, in respect of receipt of supplies of certain specified categories of goods or services or both, from the unregistered suppliers
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2018 (11) TMI 1264 – AUTHORITY FOR ADVANCE RULING, RAJASTHAN – 2018 (19) G. S. T. L. 380 (A. A. R. – GST) – Supply or not – amount passed on to the customer by Del Creder Agent (DCA) on account of the early payment before credit period allowed by principal – supplier/receiver in the transaction – classification of such Supply and its HSN/SAC Code and applicable GST Rate – exemption under N/N. 12/2017 Central Tax (Rate) dated 28th June 2017, applicable w.e.f. 01.07.2017 – credit of the ITC of the GST charged on such supply.
–
Held that:- As per pricing policy of RIL dated 15.06.2018 regarding supply of goods for sale, the cash discount of ₹ 800/MT/Day is applicable on all grades except plant sweepings and waste grades and will be deducted from the basic price as per price Circular for payment of GST. Further, an additional bonus / discount of ₹ 80/ MT/ Day is available on early payment made by the applicant or the customer against such supplies made by the RIL, if such
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pient of the goods or services, he is not liable to issue invoices in respect of goods or services supplied by the principal. When there is no supply to DCA by customer, the DCA is not entitled to take ITC of GST passed on to the DCA in any manner.
–
Ruling:- The additional bonus passed on by the applicant (DCA) to the customer, is not in nature of a supply in accordance with GST Act, 2017.
–
Since, the said transaction is not a supply by the customer; invoice cannot be raised/ issued by the customer and if any amount passes on to the DCA in any manner, the DCA is not entitled to take ITC of the said amount passed on by the customer. – AAR No. RAJ/AAR/2018-19/20 Dated:- 13-10-2018 – NITIN WAPA AND HEMANT JAIN MEMBER Present for the applicant: Shri Hemendra Choudhary, 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
aised 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 pronounce advance ruling. 1. SUBMISSION OF THE APPLICANT: 1.1 The applicant is a Del Creder Agent (DCA) of Supplier of Goods. The applicant takes order from the customers and places these orders with the Principal (actual supplier of goods to customers and receiver of payments). Collection of payment from customers is the responsibility of DCA. 1.2 Normally, Principal takes Bank Guarantee (BG) and / or Security Deposit against which principal assigns certain limit to the DCA in their system. Within that limit, DCA is allowed to place orders of the customers. At the end of the month, for the orders booked through DCA and goods supplied by the principal, DCA gets the commission from principal for which DCA raises invoices on the principal along with GST. 1.3 If payment is made directly by the DCA before due date (before 10
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ntive is given to the customer as per the pricing policy of Principal. 1.6 In case of any delay in supply or any quality issue, it is principal who directly compensates the customer. DCA does not buy, store or sale any material of principal to any customer and therefore there is no transaction of any purchase or sale of goods in his books. 1.7 On some occasions, when the buyer is not in a position to pay to principal on the due date, he approaches DCA to extend short term loan and the loan is extended by the DCA by making payment to the principal on behalf of the customer. The loan is repaid to DCA by the customer along with agreed interest. 1.8 If a customer makes the payment to DCA earlier than 10 days then the customer ask for the reimbursement towards early payment at a predetermined rate, as is being offered by the Principal. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT Applicant has sought ruling to be pronounced under section 97 (2) (a) (b), (d), (e) and (g) of the CGST Ac
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
has outward supply as(i) Commission Agent Service on which GST is paid @ 18% (ii) the Finance in terms of Loan and advance on which interest income arises which is exempt under CGST Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017, applicable w.e.f. 01.07.2017, as amended from time to time and corresponding Raj. GST Notification issued by Government of Rajasthan? 3. Personal Hearing (PH) 3.1 In the matter personal hearing was given to the applicant. Mr. Hemendra Choudhary, CA (Authorised representative) of applicant appeared for personal hearing on 08.10.2018. During the PH he reiterated the submissions made in the application. He was requested to produce the copy agreement between the DCA and the Customers and also to produce billing commission papers between Reliance and the DCA within two days of hearing. He agreed to provide the documents and requested that the case may be decided on above submission at the earliest. 3.2 In this context, the jurisdictional officer
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
art of the original supply between Principal and Customer. From the above position it appears that the said reimbursement is not covered under the definition of Supply. A similar view has also been taken by the Gujarat Authority for Advance Ruling Goods and Service Tax enclosed with the application for Advance Ruling submitted by the applicant. 4. Findings, Analysis and Conclusion: 4.1 We have gone through the contents of the application filed by the applicant, submission made at the time of personal hearing and comments of the jurisdictional officer and find that the applicant and Reliance Industries Ltd. ( in short RIL) are in agreement vide dated 13.10.2017 for Agreement of Agency on Del Credere Basis. As per pricing policy of RIL dated 15.06.2018 regarding supply of goods for sale, the cash discount of ₹ 800/MT/Day is applicable on all grades except plant sweepings and waste grades and will be deducted from the basic price as per price Circular for payment of GST. Further, an
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
within prescribed time limit of 10 days. In this situation the applicant is required to pass on the bonus to the customer as per rate allowed by the principal. The applicant has sought clarification whether such passing on the bonus is in the nature of any supply. 4.4 To clarify the situation, the applicant was asked at the time of personal hearing to submit the DCA- customer agreement also. The applicant vide their letter dated 10.10.2018 submitted that there is no separate agreement with customer in relation to supply of goods or services from the RIL. 4.5 We are of the view that the transaction made between DCA and the Customer for passing on the specified bonus given by the principal is nothing but an additional discount given for early payment made by the customer. In this case there is only one supply made by the principal to the customer. The additional discount relates to supply already made by the principal and passing on such bonus to the customers by DCA is in the nature of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the goods and services only. In the instant case, the customer is recipient of the goods supplied by the principal and any amount due to him can be adjusted by credit notes/ debit notes in relation to that supply. As the customer is recipient of the goods or services, he is not liable to issue invoices in respect of goods or services supplied by the principal. When there is no supply to DCA by customer, the DCA is not entitled to take ITC of GST passed on to the DCA in any manner. 5. In view of the foregoing discussion, we pronounce the ruling as under:- RULING 1. The additional bonus passed on by the applicant (DCA) to the customer, is not in nature of a supply in accordance with GST Act, 2017. 2. Not applicable. 3. Not applicable. 4. Since, the said transaction is not a supply by the customer; invoice cannot be raised/ issued by the customer and if any amount passes on to the DCA in any manner, the DCA is not entitled to take ITC of the said amount passed on by the customer. – Cas
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Goods and Services Tax – Started By: – Pankaj P – Dated:- 12-10-2018 Last Replied Date:- 6-1-2019 – Dear Experts,Request your advice…We raised an e way bill on 3rd Oct for a shipment of material from Delhi to Maharashtra. We made part A and transporter entered vehicle details and made part B.Material reached Maharashtra on 9th Oct. But, today we discovered that tax invoice was from our 'X' firm and e way bill was wrongly made from our 'y' firm. Now, what to be done now to avoid any complication in future?Best Regards,Punnu D – Reply By Ganeshan Kalyani – The Reply = E-way bill can be cancelled within 24 hours. And e-way bill to be generated before movement of goods. – Reply By MANOHARAN ARUMUGAM – The Reply = Dear Mr.Punn
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Goods and Services Tax – Started By: – Narendra Soni – Dated:- 12-10-2018 Last Replied Date:- 12-10-2018 – Dear Experts We raised export invoice on 30.09.18 and moved the container for customs ICD for clearance and filling Shipping Bill.. Shipping bill let export made on dtd 01.10.18 Kindly suggest:- Would it be count as export sale in 1.GSTR-1 return for Sept.18 2.in Net Zero rated turnover and Adjusted total turnover for ITC Refund application for the month of Sept.18. – Reply By SHIVKUMAR SHARMA – The Reply = Goods Cleared From the Business Premises on 30 .09.2018 & Invoice is prepared on 30.09.2018 so as per my view Transaction of export is to be shown in GSTR-1 of Sept 2018. – Reply By Narendra Soni – The Reply = Sir, your opinion
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Goods and Services Tax – Classification of education services rendered by appellant – The Educational courses for which qualification standards / framework i.e. QP/ NOS has not been defined by NSDC wi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Goods and Services Tax – Classification of goods – rate of GST – The Reactor is neither an Ion exchanger plant or apparatus, Household type filter and therefore would fall under the others category i.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Goods and Services Tax – Classification of supply – composite supply of goods and services – services provided by the Applicant under the ICT @ School Project – Benefit of exemption not available to the appellant. – TMI Updates – Highlights
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Goods and Services Tax – Classification of Services – Rate of GST – contract for supply of water after removal of excess iron and to supply all goods and services for achieving the objective of supply
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2018 (10) TMI 744 – ALLAHABAD HIGH COURT – 2018 (19) G. S. T. L. 428 (All.) – Unable to upload FORM GST TRAN-1 – input tax credit – transitional provisions – migration to GST regime – form could not be uploaded for some system error – Held that:- The respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. – Writ Tax No. – 1370 of 2018 Dated:- 12-10-2018 – Bharati Sapru Versus Salil Kumar Rai JJ. For the Petitioner : Vishwjit For the Respondent : A.S.G.I.,C.S.C. ORDER Heard Sri Vishwjit, learned counsel for the petitioner and Shri O.P. Sri
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ave been served with a notice of this writ petition two days ago and they have instructions to state that some new committee is likely to be formed, which will take care of the individual cases probably within next two weeks but are unable to give any exact date. Learned counsel for the respondents prays for and are allowed one month's time to file a counter affidavit. List this matter on 16.11.2018. In the meantime, the respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They will also ensure that the petitioner is allowed to pay i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2018 (10) TMI 901 – CESTAT MUMBAI – TMI – Refund claim – duty paid under protest – interpretation of statute – 'Distinct Person' – Club or Association service – grounds assigned for claim of refund were that there are no distinct persons viz, service provider and service receiver and since the person contributing and benefiting are the same, as per the principles of mutuality, the activities should not be subjected to levy of service tax.
–
Whether the ld. Commissioner (Appeals) has correctly interpreted the statutory provisions to conclude that the appellant's society and its members are distinct persons due to Explanation 3(a) to Section 65B(44) of the Finance Act, 1994 and therefore, should not be entitled to the benefit of refund of service tax paid on charges recovered from its members?
–
Held that:- There is no much of difference for recognition of the taxable service in dispute, for levy of service tax, under both the un-amended and amended provisions of the service tax
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pon registration of the society, the same is legally accepted as a body corporate and thereafter, its function and operation are strictly guided as per the laid down bye laws, provided for the purpose. In this case, it is no doubt, a fact that the appellant is a co-operative society and is duly incorporated under the Act of 1960. The appellant also do not provide any service to its members, who pay the amount towards their share of contribution, for occupation of the units in their respective possession – the purpose for which the appellant's society was incorporated, clearly demonstrate that it is not at all provides any service to its members and the share of contribution is to meet various purposes – the case of the appellant is not confirming to the requirement of 'service', as per the definition contained in Section 65B(44) of the Act.
–
The activities undertaken by the appellant should not fall within the scope and ambit of taxable service, for payment of service tax – Refund
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er and spends the same for the common benefits of all those, who have made the contribution. 1.2 For the period July' 2015 to January' 2017, the appellant had paid service tax amount of ₹ 20,77,586/- under the category of "Club or Association service", in respect of the contributions received from its members. Such amount was paid 'under protest'. Subsequently, the appellant had filed six nos. of refund applications before the jurisdictional Service tax authorities, claiming refund of service tax paid on such service. The grounds assigned for claim of refund were that there are no distinct persons viz, service provider and service receiver and since the person contributing and benefiting are the same, as per the principles of mutuality, the activities should not be subjected to levy of service tax. It was further contended that the appellant being a body corporate, its case will not be governed by explanation 3(a) appended to Section 65B(44) of the Finan
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
consideration inasmuch as the appellant only recovers contribution from the members and its apportionment is pre-decided in accordance with the bye-laws of the society. Thus, he submitted that due to the principle of mutuality, there are no distinct persons and therefore, the transaction does not fall within the ambit of first part of the definition of "service". The ld. Advocate further submitted that due to the incorporated status of the appellant, the explanation 3 (a) of Section 65B(44) of the Finance Act, 1994 does not apply for levy of service tax. The ld. Advocate has relied on the decisions of this Tribunal in the case of Federation of Indian Chambers of Commerce & Industry -Vs.- C.ST., Delhi [2015 (38) STR 529 (Tri.-Del.)], Matunga Gymkhana -Vs.- Commissioner of Service Tax, Mumbai [2015 (38) STR 407 (Tri.-Mumbai)] and order dated 26.04.2018 of the Tribunal passed in Appeal No. ST/11732/2017, in the case of Commissioner of Service Tax, -Vs.- Rajpath Club Ltd., t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n 65B(44) of the Finance Act, 1994 and therefore, should not be entitled to the benefit of refund of service tax paid on charges recovered from its members. 6. The relevant statutory provisions of the Finance Act, 1994, both prior to and after amendment (w.e.f. 01.07.2012) are extracted herein below :- Period prior to 01.07.2012 Section 65 (25aa) : "club or association" means any person or body of persons providing services, facilities or advantages, primarily to its members, for a subscription or any other amount, but does not include any body established or constituted by or under any law for the time being in force. Section 65(105)(zzze) : "taxable service means any service provided or to be provided to its members or any other person by any club or association in relation to provisions of services, facilities or advantages for a subscription or any other amount. Explanation – For the purposes of this section, taxable service includes any taxable service provided or t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
members is concerned, it is an undisputed fact that such incorporated association is a distinct legal entity. However, since the association was formed or constituted and existed for the exclusive purpose of catering/meeting to the requirements of its members, as per the laid down policy in the bye law, it cannot be said that there is involvement of two persons, one to be termed as the service provider and the other as the service receiver. Thus, the incorporated association and its member being one and the same, the activities undertaken or the services provided by the former will not be considered as a service, exigible to service tax under the principle of mutuality. 8. Considering various judgments delivered by Hon'ble Supreme Court and the Hon'ble High Courts on the issue of principle of mutuality vis-a-vis leviability of tax on the club or association service, this Tribunal in the case of Federation of Indian Chambers of Commerce & Industry (supra) has held that on ap
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ascertaining the status of the appellant, whether an incorporated body or otherwise, for the purpose of consideration of applicability of explanation 3(a) appended to Section 65B of the Act, I have examined the relevant provisions of the Act of 1960 and the model bye laws provided therein. Under Section 36 in the Act of 1960, it has been provided that "the registration of a society shall render it a body corporate by the name under which it is registered, with perpetual succession and a common seal, and with power to ………………………………… and to do such other things as are necessary for the purpose for which it is constituted". Further, clause 67 of Maharashtra Co-operative Housing Society Bye Laws, formulated under the Act of 1960 earmarked the charges, in the form of contribution to be collected from the members of the society, which relates inter alia, for payment of property taxes, water charges, common electricity charges, contribution to repair and mai
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
appellant cannot be termed as an unincorporated association or a body of persons, for the purpose of consideration as a 'distinct person'. Accordingly, the explanation furnished under clause 3(a) in Section 65B of the Act will not designate the appellant as an entity, separate from its members. Furthermore, the purpose for which the appellant's society was incorporated, clearly demonstrate that it is not at all provides any service to its members and the share of contribution is to meet various purposes as stated above. Therefore, I am of the considered view that the case of the appellant is not confirming to the requirement of 'service', as per the definition contained in Section 65B(44) of the Act. 11. In view of the foregoing discussion and analysis, it is concluded that the activities undertaken by the appellant should not fall within the scope and ambit of taxable service, for payment of service tax. Therefore, service tax amount paid by the appellant should be
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
LAXMI NARAYAN SAHU, M/s P.K.M ERECTORS And M/s. MASCOT ENTRADE PVT. LTD. Versus UNION OF INDIA AND 2 ORS., THE COMMISSIONER CENTRAL GOODS AND SERVICES TAX DIBRUGARH, THE ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICE TAX, THE UNION OF INDIA AND 2 ORS, THE COMMISSIONER CENTRAL GST AND CENTRAL EXCISE GHY-5, THE ADDL. COMMISSIONER CENTRAL GST AND CENTRAL EXCISE GHY-5 AND THE UNION OF INDIA and 2 ORS., THE COMMISSIONER GST and CENTRAL EXCISE, THE ASSISTANT COMMISSIONER OF GST AND CENTRAL EXCISE – 2018 (10) TMI 904 – GAUHATI HIGH COURT – [2019] 60 G S.T.R. 14 (Gau), 2018 (19) G. S. T. L. 626 (Gau.) – Validity of demand of service tax after migration to GST Regime – Proceedings initiated u/s 73(i) of the Finance Act of 1994 – Applicability of Section 6 of the General Clauses Act – whether omission of the provisions of a statue render any proceeding initiated under it to be not maintainable any further? – Scope of Section 173 of the Central Goods and Service Tax Act, 2017
–
Held that:- Fro
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pon the proposition laid down in Rayala Corporaion (P) Ltd. and in Kolhapur Canesugar Works Ltd. would also have to be looked from the perspective of the provisions of Section 6-A of the General Clauses Act.
–
It is the contention of Mr. KN Choudhury, learned Senior counsel that the pronouncement in Rayala and Kolhapur being a decision by the Constitution Bench would prevail over the pronouncement in FibreBoard Pvt. Ltd. – The said contention of the learned Senior Counsel for the petitioner would have to be looked into from the point of view as to whether the decision rendered in Fibre Board Pvt. Ltd. is a decision which is in conflict with the view expressed in Rayala Corporation (P) Ltd and in Kolhapur Canesugar Works Ltd.
–
We take note of paragraph 30 of FibreBoard Pvt. Ltd, wherein the Supreme Court was conscious of the fact that in the event, a conflicting view is to be taken to an earlier pronouncement by a larger bench, it requires a reference to a larger bench. While d
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pressed in Fibre Board Pvt. Ltd., are also views under Article 141 of the Constitution of India and are binding on the High Court.
–
Paragraph 37 of Kolhapur Canesugar Works Ltd. provides that if a statute stood omitted with a savings clause, the savings clause would not render it impermissible for the proceedings initiated/to be initiated under Chapter V of the Finance Act of 1994, which stood omitted by Section 173 of the CGST Act of 2017 to be continued – A conjoint reading of the provisions laid down in paragraph 37 of Kolhapur Canesugar Works Ltd. and Section 173 and 174(2)(e) would lead to a conclusion that although Chapter V of the Finance Act of 1994 stood omitted under Section 173, but the savings clause provided under Section 174(2)(e) will enable the continuation of the investigation, enquiry, verification etc., that were made/to be made under Chapter V of the Finance Act of 1994.
–
The writ petition to be devoid of any merit and the relief sought for interfering wit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nce Act of 1994, for failure on the part of the petitioners from paying the service tax that are leviable upon them. In all the writ petitions, the demand-cum-show cause notices are assailed on the ground that in view of the provisions of Section 173 of the Central Goods and Service Tax Act, 2017 ((for short, CGST Act of 2017), further proceedings that were initiated under Section 73(i) of the Finance Act of 1994 are no longer sustainable. 3. In the circumstance, a common question of law is involved in all the writ petitions, a determination of which would lead to an adjudication of the dispute raised therein, the writ petitions are taken up together for a final consideration. 4. Mr. KN Choudhury, learned Senior counsel for the petitioners raises an issue that Section 173 of the CGST Act of 2017 having omitted chapter V of the Finance Act of 1994, no proceeding initiated under Chapter V can further be continued, in view of the legal implication of a statutory provision being omitted, a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n 6 of the General Clauses Act in respect of an omission of a statute cannot be said to be a ratio decidendi at all and it is really in the nature of an obiter dicta. 6. Mr. KN Choudhury, learned Senior counsel for the petitioners in order to substantiate the legal effect of an omission of a statute on further maintainability of any proceeding initiated under it relies upon the following provisions as laid down by the Supreme Court in the referred decisions: (i). Paragraph-17 and 18 of Messrs Rayala Corporation (P) Ltd (supra): 17. Reference was next made to a decision of the Madhya Pradesh High Court in State of Madhya Pradesh v. Hiralal Sutwala(1), but, there again, the accused was sought to be prosecuted for 'an offence punishable under an Act on the repeal of which section 6 of the General Clauses Act had been made applicable. In the case before us, s. 6 of the General Clauses Act cannot obviously apply on the omission of R. 132A of the D.I.Rs. for the two obvious reasons that
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
epealed statutes and not to expiring statutes, and that the general rule in regard to the expiration of a temporary statute is that unless it contains some special provision to the contrary, after a temporary Act has expired, no proceedings can be taken upon it and it ceases to have any further effect. Therefore, offences committed against temporary Acts must be prosecuted and punished before the Act expires and as soon as the Act expires any proceedings which are being taken against a person will ipso facto terminate. The Court cited. with approval the decision in the case of Wicks v. Director of Public Prosecutions(4), and held that, in view s. 1 (4) of the Defence of India Act, 1939, as amended by Ordinance No. XII of 1946, the prosecution for a conviction for an offence committed when the Defence of India Act was in force, was valid even after the Defence of India Act had ceased to be in force. That case is, however, distinguishable from the case (1) A.I.R. 1959 M.P. 93. (2) [1947]
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ll known that at common law, the normal effect of repealing a statute or deleting a provision is to obliterate it from the statute book as completely as if it had never been passed, and the statute must be considered as a law that never existed. To this rule, an exception is engrafted by the provisions Section 6(1). If a provision of a statute is unconditionally omitted without a saving clause in favour of pending proceedings, all actions must stop where the omission finds them, and if final relief has not been granted before the omission goes into effect, it cannot be granted afterwards. Savings of the nature contained in Section 6 or in special Acts may modify the position. Thus the operation of repeal or deletion as to the future and the past largely depends on the savings applicable. In a case where a particular provision in a statute is omitted and in its place another provision dealing with the same contingency is ] introduced without a saving clause in favour of pending proceedi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
a few cases arising prior to 1.4.1989. Such cases may be few and far between. Hence we find this is not an appropriate case for reference to the larger Bench. 9. Net result of this discussion is that the view taken by the High Court is not consistent with what has been stated by this Court in the two decisions aforesaid and the principle underlying Section 6 of the General Clauses Act as saving the right to initiate proceedings for liabilities incurred during the currency of the Act will not apply to omission of a provision in an Act but only to repeal, omission being different from repeal as held in the aforesaid decisions. In the Income Tax Act, Section 276DDstood omitted from the Act but not repealed and hence, a prosecution could not have been launched or continued by invoking Section 6 of the General Clauses Act after its omission. 7. Mr. SC Keyal, learned Assistant SGI in order to substantiate his contention that an omission of the provisions of a statue do not render any proceed
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
corpn. (P) Ltd. for distinguishing the Madhya Pradesh High Court judgment. Ordinarily, both reasons would form the ratio decidendi for the said decision and both reasons would be binding upon us. But we find that once it is held that Section 6 of the General Clauses Act would itself not apply to a rule which is subordinate legislation as it applies only to a Central Act or Regulation, it would be wholly unnecessary to state that on a construction of the word repeal in Section 6 of the General Clauses Act, omissions made by the legislature would not be included. Assume, on the other hand, that the Constitution Bench had given two reasons for the non-applicability of Section 6 of the General Clauses Act. In such a situation, obviously both reasons would be ratio decidendi and would be binding upon a subsequent Bench. However, once it is found that Section 6 itself would not apply, it would be wholly superfluous to further state that on an interpretation of the word repeal , an omission
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
obviously the word repeal in both Section 6 and Section 24 would, therefore, include repeals by express omission. The absence of any reference to Section 6-A, therefore, again undoes the binding effect of these two judgments on an application of the per incuriam principle. 34. Thirdly, an earlier Constitution Bench judgment referred to earlier in this judgment, namely, State of Orissa, v. M.A. Tulloch & Co. has also been missed the Court there stated: (SCR pp. 483-84 : AIR pp. 1294-95, para 21) … Now, it the legislative intent to supersede the earlier law is the basis upon which the doctrine of implied repeal is founded could there be any incongruity in attributing to the later legislation the same intent which Section 6 presumes where the word repeal is expressly used. So far as statutory construction is concerned, it is one of the cardinal principals of the law that there is no distinction or difference between an express provision and a provision which is necessarily impl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
om the rule that, in exceptional instances, where by obvious inadvertence or oversight a judgment fails to notice a plain statutory provision or obligatory authority running counter to the reasoning and result reached, it may not have sway of binding precendents. It should be a glaring case, an obtrusive omission. No such situation presents itself here and we do not embark on the principle of judgment per incuriam. (emphasis supplied) An interesting applications of the said principle is contained in state of U.P. v. Synthetics and Chemicals Ltd., (1991) 4 SCC 139 : (1991) 3 SCR 64, where a Division Bench of this Court held that once particular conclusion of a Bench of seven Judges [Synthetics and Chemicals Ltd. v. State of U.P., (1990) 1 SCC 109] was per incuriam – see: the discussion at SCR pp.80, 81 and 91 : SCC pp. 151, 152 and pp.161-162, paras 36 to 42 of the said judgment. By necessary implication the same intention as that which would attend the case of an express repeal. Where
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d the rival contentions raised by the parties. The contention of the petitioners that Section 173 of the CGST Act of 2017 having omitted the provisions of Chapter V of the Finance Act of 1994, no proceeding initiated under Chapter V can further be continued, is solely based upon the proposition laid down by the Supreme Court in paragraph 17 of Rayala Corporaion (P) Ltd (supra), as also paragraph 37 of Kolhapur Canesugar Works Ltd. (supra). In paragraph 17 of Rayala Corporaion (P) Ltd (supra), it has been held that Section 6 of the General Clauses Act is inapplicable in the case of omission of a statute for two reasons that Section 6 applies only in respect of repeals and not omissions and it applies when the repeal is of a Central Act or Regulation and not that of a Rule. Reliance has also been placed upon paragraph 18 of Rayala Corporaion (P) Ltd (supra), wherein a conclusion of the Allahabad High Court in the case of Seth Jugmendar Das and Others is referred to the effect that Sectio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ion 6 of the General Clauses Act and, accordingly, if a provision of a statute is unconditionally omitted without a saving clause in favour of the pending provisions, all actions must stop where the omissions finds them and if the final relief had not been granted before the omission went into effect, it cannot be granted afterwards. 12. In this regard, it may be taken note of that in page 958 of the Principles of Statutory Interpretation by Justice GP Singh, it had been provided that the passing observation in Rayala Corporaion (P) Ltd (supra) and in Kolhapur Canesugar Works Ltd. (supra) that Section 6 of the General Clauses Act only applies to repeals and not to omissions, needs a reconstruction as omission of a provision results in abrogation or obliteration of that provision in the same way as it happens in a repeal. 13. The aforesaid aspect that Section 6 of the General Clauses Act applies only to repeals and not to omissions, and, therefore, in the event, a statute is omitted the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ld that if Section 6 of the General Clauses Act would not be applicable to a Rule which is a subordinate legislation and it applies only to a Central Act or Regulations, it would also be wholly unnecessary to state that on a construction of the word repeal in Section 6 of the General Clauses Act, omission made by the legislator would not be included. In paragraph 31 of Fibre Board Pvt. Ltd. (supra) it was also held that both the reasons stated in Rayala Corporaion (P) Ltd (supra) that Section 6 of the General Clauses Act does not apply to a Rule but only apply to a Central Act or Regulation and that Section 6 itself would apply only to a repeal and not to omission would have been considered as a ratio decidendi, but once it was found that Section 6 itself would not apply, therefore, it would be superfluous to state that the interpretation of the word repeal would not include an omission. Accordingly, the Supreme Court was of the view that the second reasoning in Rayala Corporaion (P) L
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
per incuriam. 18. From the propositions laid down in Fibre Board Pvt. Ltd (supra) it is discernible that the earlier propositions laid down Rayala Corporaion (P) Ltd (supra) and in Kolhapur Canesugar Works Ltd. (supra), to the extent that Section 6 of the General Clauses Act applies only in respect of a repeal and not to omission of an enactment is an obiter dicta, which is not binding. Secondly, it also cannot be said that the repeal of an enactment does not include the omission and to that extent, the law that is applicable to the repeal of an enactment would also be applicable to that of an omission and no distinction can be made between the two. Thirdly, the proposition as regards inapplicability of Section 6 of the General Clauses Act in respect of an omission of an enactment resulting in an impermissibility to continue further a proceeding that had been initiated under omitted enactment, merely based upon the proposition laid down in Rayala Corporaion (P) Ltd (supra) and in Kolha
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
or the petitioners by relying upon the pronouncement of the Supreme Court in State of Uttar Pradesh Vs. Ram Chandra Trivedi reported in (1976) 4 SCC 32 wherein in paragraph 22, it has been held as: It is also to be borne in mind that even in cases where a High Court finds in conflict between the views expressed by larger and smaller benches of this Court, it cannot disregard or skirt the views expressed by the larger bench. 20. Accordingly it is the contention of Mr. KN Choudhury, learned Senior counsel that the pronouncement in Rayala and Kolhapur being a decision by the Constitution Bench would prevail over the pronouncement in FibreBoard Pvt. Ltd.(supra). The said contention of the learned Senior Counsel for the petitioner would have to be looked into from the point of view as to whether the decision rendered in FibreBoard Pvt. Ltd. is a decision which is in conflict with the view expressed in Rayala Corporation (P) Ltd (supra) and in Kolhapur Canesugar Works Ltd. (supra). 21. To th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
auses Act would be applicable only in respect of an appeal and not that of an omission cannot be said to be a ratio decidendi at all and that it really is in the nature of an obiter dicta. 23. From the aforesaid provisions in the Fibre Board Pvt. Ltd. (supra), it is apparent that the propositions of law laid down in Rayala Corporation (P) Ltd (supra) and in Kolhapur Canesugar Works Ltd. (supra) had in fact been clarified and therefore it cannot be a pronouncement in conflict that the pronouncement in Rayala Corporation (P) Ltd (supra) and in Kolhapur Canesugar Works Ltd. (supra). 24. Whenever there is a conflict between the decision by a larger bench and that of a smaller bench, as provided in paragraph 22 of Ram Chandra Trivedi (supra) a view expressed by the larger bench is to be taken into consideration by ignoring the view taken by the smaller bench. But the said proposition would have to be viewed from a different perspective when the provisions of the smaller bench clarifies the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ment, further proceeding initiated under the omitted Act is no longer sustainable it has been provided that if a provision of a statute is unconditionally omitted without a saving clause in favour of a pending proceeding, all actions must stop, where the omission finds them and if the final relief was not granted before the omission went into effect, it cannot be granted afterwards. 27. But in paragraph 37, it was further provided that the operation of repeal or deletion as to the future and the past largely depend upon the savings applicable. It also provided that in a case where a particular provision in a statute is omitted and in its place another provision dealing with the same contingency is entrusted without the savings clause in favour of the pending proceedings, it can be reasonably inferred that the intention of the legislature is that the pending proceeding shall not continue, although a fresh proceeding for the same purpose may be initiated under the new provision. 28. In o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ection 174(2) of the CGST Act of 2017 provides that the repeal of the said Acts and the amendment of the Finance Act of 1994 (Act 32 of 1994) to the extent mentioned in Section 174(1) or 173, as the case may be, shall not, amongst others, effect any investigation, enquiry or verification (including scrutiny and audit), assessment proceedings, adjudication or any other legal proceeding or recovery of arrears etc., and all such proceedings may be instituted, continued or enforced as if the Act had not been so amended or repealed. 30. The Constitution Bench of the Supreme Court in Kolhapur Canesugar Works Ltd. (supra) had also referred and followed the earlier pronouncement of the Constitution Bench in Rayala Corporation (P) Ltd (supra) and, therefore, the proposition laid down in paragraph 37 of Kolhapur Canesugar Works Ltd. (supra) can either be a clarification or it can be argued to be in conflict with the pronouncement in paragraph 17 of Rayala Corporation (P) Ltd (supra). Even if it
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
c., that was/to be instituted under Chapter V of the Finance Act of 1994. A conjoint reading of Section 173 and 174(2)(e) would show that while bringing an omission to the provision of Chapter V of the Finance Act of 1994, a savings clause for continuing with the proceedings initiated/to be initiated was also duly provided. Existence of the savings clause in respect of omission of Chapter V of the Finance Act of 1994 clearly brings it within the purview of the provisions laid down by the Constitution Bench of the Supreme Court in paragraph 37 of Kolhapur Canesugar Works Ltd. (supra). 32. As already elucidated hereinabove, paragraph 37 of Kolhapur Canesugar Works Ltd. (supra) provides that if a statute stood omitted with a savings clause, the savings clause would not render it impermissible for the proceedings initiated/to be initiated under Chapter V of the Finance Act of 1994, which stood omitted by Section 173 of the CGST Act of 2017 to be continued. 33. A conjoint reading of the pro
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST – States – Memo No. 500/GST-2 – Dated:- 12-10-2018 – From Excise & Taxation Commissioner, Haryana, Panchkula. To All the Dy. Excise & Taxation Commissioner (ST), in the State of Haryana. Memo No. 500/GST-2 Panchkula, date the 12-10-2018 HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Subject: Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular conveyed vide Memo no.1761/GST-2, dated 04.06.2018. The procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances was specified vide Memo no. 1761/GST-2, d
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(2) of the Haryana Goods and Services Tax Rules, 2017, where the physical verification Of goods being transported on any Conveyance has been done during transit at one place within the State or in any Other State or Union territory, no further physical verification Of the said conveyance shall be carried out again in the State unless a specific information relating to evasion of tax is made available subsequently. Since the requisite FORMS are not available on the common portal currently, any action initiated by the State tax officers is not being intimated to the central tax officers and vice-versa, doubts have been raised as to the procedure to be followed in such situations. 3.1 In this regard, it is clarified that the hard copies of the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST – States – Memo No. 506/GST-2 – Dated:- 12-10-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT From Excise & Taxation Commissioner, Haryana, Panchkula. To All the Dy. Excise & Taxation Commissioner (ST), in the State of Haryana. Memo No. 506/GST-2 Panchkula, date the 12-10-2018 Subject: Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular conveyed vide Memo no.1761/GST-2, dated 04.06.2018. The procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances was specified vide Memo no. 1761/GST-2, d
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
referred to as the HGST Rules ) requires that the person in charge of a conveyance carrying any consignment of goods of value exceeding ₹ 50,000/- should carry a copy of documents viz., invoice/bill of supply/delivery challan/bill of entry and a valid e-way bill in the manner as detailed in the instruction (b) of the Circular dated 04.06.2018 for verification. In case such person does not carry the mentioned documents, there is no doubt that a contravention of the provisions of the law takes place and the provisions of section 129 and section 130 of the HGST Act are invocable. Further, it may be noted that the non-furnishing of information in Part B of FORM GST EWB-01 amounts to the e-way bill becoming not a valid document for the mov
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
3 above. It is clarified that in case a consignment of goods is accompanied by an invoice or any other specified document and not an e-way bill, proceedings under section 129 of the HGST Act may be initiated. 5. Further, in case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, proceedings under section 129 of the HGST Act may not be initiated, inter alia, in the following situations: a) Spelling mistakes in the name of the consignor or the consignee but the GSTIN, wherever applicable, is correct; b) Error in the pin-code but the address of the consignor and the consignee mentioned is correct, subject to the condition that the error in the PIN code should not have the effect of inc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2018 (10) TMI 998 – GUJARAT HIGH COURT – 2018 (19) G. S. T. L. J74 (Guj.) – Interest on delayed refund – provisional refund of ninety per cent of the amount within seven days of the application – petitioner prays that Court should grant interest in the nature of compensation for delay.
–
Notice, returnable on 23rd November 2018. – R/SPECIAL CIVIL APPLICATION No. 15925 of 2018 Dated:- 12-10-2018 – Mr. AKIL KURESHI AND Mr. B.N. KARIA JJ. Appearance : Mr. VINAY SHRAFF, Sr Advocate with Mr VISHAL J DAVE; Mr NIPUN SINGHVI; Mr. PRATEEK GATTANI & Ms. HIRAL U MEHTA, Advocates for the PETITIONERS for the RESPONDENT(s) No. 1,2,3 ORAL (PER : Mr. AKIL KURESHI) Case of the petitioners is that the Department had paid refund to the petitioners a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST – States – 1505-F.T. – Dated:- 12-10-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1505-F.T. Howrah, the 12th day of October, 2018 No. 53/2018-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 (Eleventh Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 23rd October, 2017. 2. In the West Bengal Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST – States – 1506-F.T. – Dated:- 12-10-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1506-F.T. Howrah, the 12th day of October, 2018. No. 54/2018-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 (Twelfth Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 9th October, 2018. 2. In the West Bengal Goods and Services Tax Rules, 2017 (hereinafter referred to as the said
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ted 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, 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 of goods, shall be granted.". 3. In the said rules, in rule 96, for sub-rule (10), the following sub-rule shall be substitute
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tion (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or (b) availed the benefit under 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 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme.". By order of the Governor, RAJSEKHAR BANDYOPADHYAY Additional Secretary to the Government of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST – States – TRIPURA ORDINANCE NO. 4 OF 2018 – Dated:- 12-10-2018 – GOVERNMENT OF TRIPURA LAW DEPARTMENT SECRETARIAT : AGARTALA No.F. 8(12)-Law/Leg-I/2018/_________ Dated, Agartala, the 12th October, 2018. NOTIFICATION The following Ordinance is promulgated by the Governor of Tripura on the 12th October, 2018 and is hereby published for General Information. D. M. Jamatia L.R. & Secretary, Law Government of Tripura THE TRIPURA STATE GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2018 Promulgated by the Governor of Tripura in the sixty-ninth year of the Republic of India. An ordinance further to amend the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017). WHEREAS the Legislative Assembly of Tripura is not in session and the Governor is satisfied that circumstances exist which render it necessary for him to take immediate action; NOW, THEREFORE, in exercise of the power conferred by clause (1) of Article 213 of the Constitution of India, Governor of Tripura,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ction 171" shall be substituted; (2) in clause (16), for the words "Central Board of Excise and Customs", the words "Central Board of Indirect Taxes and Customs" shall be substituted; (3) in clause (17), for sub-clause (h), the following sub-clause shall be substituted, namely:- "(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 (f), after the word and figures "article 371", the words, figures and letter "and article 371J" shall be inserted; (7) in clause (102), the following Explanation shall be inserted, namely:- 'Explanation.-For the removal of doubts, it is hereby clarified that the expression "services&qu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ckets and figures "sub-sections (1) and (2)", the words, brackets, figures and letter "sub-sections (1), (1A) and (2)" shall be substituted. 4. Amendment of section 9.- In section 9 of the principal Act, 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 section 10 of the principal Act,- (1) in sub-section (1) – (a) for the words "in lieu of the tax payable by him, an amount calculated at
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
services;". 6. Amendment of section 12.- In section 12 of the principal Act, 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 section 13 of the principal Act, 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 section 16 of the principal Act, 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 oth
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
supplies, namely:- (A) further supply of such motor vehicles; or (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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
edit in respect of such goods or services or both shall be available, where it is obligatory for an employer to provide to its employees under any law for the time being in force.". 10. Amendment of section 20.- In section 20 of the principal Act, 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 section 22 of the principal Act,- (1) in sub-section (1), the following proviso shall be inserted, namely:- "Provided that where such person makes taxable supplies of goods or services or both from a special category State in respect of which the Central Government has enhanced the aggregate turnover referred to in sub-section (1), he shall be liable to be registered if his aggregate turnover in a financial year exceeds the amount equivalent to such enhanced turnover."; (2) in the Explanation, in clause (iii), after the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tion (2), for the proviso, the following 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 section 29 of the principal Act,- (1) in the heading after the word "Cancellation", the words "or suspension‖ shall be inserted; (2) in sub-section (1), after clause (c), the following proviso shall be inserted, namely:- "Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed."; (3) in sub-section (2), after the proviso, the following proviso shall be inserted, namely:- "Provided further that during pendency of the proceedings relating to cancellation of registration, the proper offic
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
partment of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.". 17. Amendment of section 39.- In section 39 of the principal Act,- (1) in sub-section (1),- (a) for the words "in such form and manner as may be prescribed", the words "in such form, manner and within such time as may be prescribed" shall be substituted; (b) the words "on or before the twentieth day of the month succeeding such calendar month or part thereof" shall be omitted; (c) the following proviso shall be inserted, namely:- "Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specifie
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed, namely:- 43A. Procedure for furnishing return and availing input tax credit. (1) Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers. (2) Notwithstanding anything contained in section 41, section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such as may be prescribed. (3) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed. (4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ion to outward supplies, the details of which can be furnished under sub-section (3) by a registered person,- (a) within six months of taking registration; (b) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such as may be prescribed. . 19. Amendment of section 48.- In section 48 of the principal Act, in sub-section (2), after the word and figures "section 45", the words "and to perform such other functions" shall be inserted. 20. Amendment of section 49.- In section 49 of the principal Act,- (1) in sub-section (2), for the word and figures "section 41", the words, figures and letter "section 41 or section 43A" shall be substituted; (2) in sub-section (5),- (a) in clause (c), the following proviso shall be inserted, namely:- "Provided that the input tax credit on account of State tax shall be utilised towards payment of integrate
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f the input tax credit.- Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.". 22. Amendment of section 52.- In section 52 of the principal Act, in sub-section (9), for the word and figures "section 37", the words and figures "section 37 or section 39" shall be substituted. 23. Amendment of section 54.- In section 54 of the principal Act,- (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 ex
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rore rupees," shall be inserted. 26. Amendment of section 112.- In section 112 of the principal Act, in sub-section (8), in clause (b), after the words "arising from the said order,‖ the words "subject to a maximum of fifty crore rupees," shall be inserted. 27. Amendment of section 129.- In section 129 of the principal Act, in sub-section (6), for the words "seven days" occurring at both the places, the words "fourteen days" shall be substituted. 28. Amendment of section 143.- In section 143 of the principal Act, in sub-section (1), in clause (b), after the proviso, the following 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 Schedule I of the principal Act, in paragraph 4, for the words "taxable person"
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2018 (11) TMI 279 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (18) G. S. T. L. 837 (A. A. R. – GST) – Classification of goods – Classic Malabar Parota – Whole Wheat Malabar Parota – whether classified as bread classifiable under Heading 1905 and eligible for GST exemption or not – exemption from GST vide N/N. 2/2017 – Central Tax/ SRO No.361/2017.
–
Held that:- Bread is a staple food prepared by cooking dough of flour, water and yeast. Whereas parotta is prepared by using ghee or oil. The dough is rolled out and brushed with ghee or oil then folded again, brushed with more ghee and folded again. This is then rolled out to a circle and cooked on a buttered griddle. The heat makes the layers of dough puff up slightly, resulting in a more flaky texture – As per entry 97 of Notification No.2/2017 – Central Tax / SRO. No.361/2017, only specific commodity ‘Bread branded or otherwise’ covered under HSN 1905 is eligible for exemption.
–
As there is substantial distinction between
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ntral Tax/ SRO No.361/2017 is applicable only for specific commodity ‘Bread branded or otherwise’ covered under HSN 1905. – AAR No. KER/23/2018 Dated:- 12-10-2018 – SHRI. B.G. KRISHNAN IRS AND SHRI B.S. THYAGARAJABABU B.Sc., LLM, MEMBER Authorized Representative: Adv. Lalitendra Gulani Applicant is a manufacturer of Classic Malabar Parota & Whole Wheat Malabar Parota . The major ingredients are wheat atta, Edible vegetable oil, Milk solids, Sugar, Salt, Yeast etc. According to them, these products qualify as bread classifiable under Heading 1905 and eligible for GST exemption. Hence the applicant requested advance ruling on the following: i) Classification of Classic Malabar Parota and Whole Wheat Malabar Parota . ii) Eligibility Of exemption from GST vide Notification No. 2/2017 – Central Tax/ SRO No.361/2017. The authorized representative was heard. It is stated that Parotta is a food product made with maida (fine wheat flour). This literally means layers of cooked dough. Concis
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
leavened, Whole Wheat Malabar Parota is leavened with yeast. The impugned goods being in the nature of parotta qualify as flatbread, sold in packed form. In Kayani & Company v. CST [AIR 1953 Hyd 252] Karnataka High Court = 1953 (3) TMI 17 – HYDERABAD, HIGH COURT observed that, term bread includes all forms of bread which are prepared by moistening, kneading, baking, frying or roasting meal or flour, with or without addition of yeast. Therefore parotta is a variant of bread squarely covered under entry 97 of Notification No.2/2017 – Central Tax/SRO. No.361/2017. Moreover the FSSAI certification classified these items as bread. It is also stated that bread is a general entry which forms d genus, comprising of various species within its ambit. Therefore parotta is a species of bread and the same is eligible for exemption. The authority examined the case meticulously. Bread is a staple food prepared by cooking dough of flour, water and yeast. Whereas parotta is prepared by using ghee o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
or otherwise is eo nomine exclusively covered under HSN 1905. It has no wider scope to incorporate different food stuff prepared using wheat flour. As per Schedule III of GST Laws, vide Heading 2106 Food preparations not elsewhere specified or included is taxable @18% GST. There is specific exclusions from this heading, for Khakhra, Plain Chapatti or Roti, Idli / Dosa batter, and included under 5% category. Even though Chapati is unleavened flatbread prepared from whole wheat flour or maida, it is specifically included under heading 2106 and reduced the tax rate from 18% to 5%.Therefore the word Food Preparations connotes preparations for use, either directly or after processing such as cooking for human consumption. Therefore all food preparations which are not specifically mentioned in any other entry squarely comes under Heading 2106. The plain language used in the heading does not need an interpreter, absolute sententia expositore non indiget. The case pointed out by the petitione
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
