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2018 (10) TMI 1136 – RAJASTHAN HIGH COURT – TMI – Filing of GST TRAN-1 – the respondents are directed to provisionally entertain the GST TRAN-1 and other returns of the petitioner either by way of opening the portal or manually – List the matter on 29.10.2018. – D.B. Civil Writ Petition No. 15274/2018 Dated:- 3-10-2018 – Mr. Justice Mohammad Rafiq And Mr. Justice Goverdhan Bardhar For the Petitioner(s) : Shri Naresh Kumar For the Respondent(s) : Shri R.D. Rastogi, Addl. Solicitor, General with

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2018 (10) TMI 1151 – CESTAT NEW DELHI – TMI – CENVAT Credit – by-product/waste – bagasse & press-mud arising out of manufacture of V P Sugar & molasses – Rule 6 (3) of CCR – whether the impugned waste invites the payment of excise duty in accordance of Rule 6 (3) of CCR, 2004?
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Held that:- The Hon’ble Apex Court in the case of Union of India vs. DSCL Sugar Ltd [2015 (10) TMI 566 – SUPREME COURT] has held that products like bagasse and press-mud do not qualify the definition of Section 2F of CEA and as such are not being a manufacture. These are only an agricultural waste and residue which itself is not the result of any process and in the absence of manufacture, there cannot be any excise duty. The Hon’ble Apex Court further clarified that since it is not a manufacture, Rule 6 of the Cenvat Credit Rules shall have no application.
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This rule was amended w.e.f. 01.03.2015 – however, since the main condition for Rule 6 is still, “obligation of a manufacturer or producer of fina

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one common Order-in-Appeal. Hence, a common order for both these appeals. Details are as follows:- Sl.No. Appeal No. SCN date Period involved Amount involved O-I-O Date O-I-A Date 1 E/52210/18 24.06.18 June 15 to March 16 12,22,586/- & same amt. Of penalty 31.03.2017 12.03.2018 2. E/52211/ 18 29.09.15 September, 2014 to May, 2015 3,41,336 & same amt. Of penalty 23.11.2016 12.03.2018 2. Facts relevant for the purpose are as follows:- 2.1 The appellants herein are engaged in manufacture of VP Sugar and molasses having Central Excise Registration and are availing credit of duty paid on inputs, capital goods and input services used in manufacture of their final products under Rule 3 of Cenvat Credit Rules, 2004 (CCR). Beside the manufacture of said final products, the products called bagasse & press-mud are also cleared by the appellant against the consideration. Resultantly, show cause notices as above were issued in respective appeals raising the demand as recovery of Central

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epartment is alleged to have confirmed the demand for an amount of 6% to be required to be paid on the clearance of such waste relying upon Rule 6 (3) of CCR. 5.1 Ld. Counsel has submitted the following case laws:- 1. Union of India vs. DSCL Sugar Ltd. – 2015 (322) |E.L.T. 769 (S.C.) 2. M/s. Simbhaoli Sugar Ltd. vs. CCE, Noida in Appeal No. E/70496/2018 vide Final Order No.71567/2018 3. M/s.Eco Cane Sugar Energy Ltd. & Others -2017 (12) TMI 950 – CESTAT-Mumbai 4. Kisan Sahkari Chini Mills Ltd. vs. CCE, Lucknow – 2017 (355) ELT 156 (Tri.- All.) 5.2 Order is prayed to be set aside. Appeal is prayed to be allowed. 6. Ld. D.R., per contra, has justified the order impressing upon it to be a speaking order. Thus, he prayed for both the appeals to be dismissed. 7. After hearing both the parties I am of the opinion as: 7.1 The moot question in the given circumstances is as to whether the impugned waste invites the payment of excise duty in accordance of Rule 6 (3) of CCR, 2004. 8. The peru

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oval or for provision of exempted service except in the circumstances mentioned in sub-rule (2): Provided that the CENVAT credit on inputs……………… 8.1 This rule was amended w.e.f. 01.03.2015 by inserting: Explanation 1:- For the purposes of this rule, exempted goods or final products as defined in clauses (d) and (h) of Rule 2 shall include non-excisable goods cleared for a consideration from the factory. Explanation 2: Value of non-excisable goods for the purposes of this Rule, shall be the invoice value & where such invoice value is not available such value shall be determined by using reasonable means consistent with the principles of valuation contained in Excise Act & Rules made there-under. The words used in or in relation to the manufacture clarifies that prior to 01.03.2015 this rule is invokable only where there is the activity of manufacture. As already discussed above that the goods in dispute are not the outcome of manufacture

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2018 (10) TMI 1240 – TELANGANA AND ANDHRA PRADESH HIGH COURT – 2018 (19) G. S. T. L. 414 (A. P.) – Validity of order – rejection of petitioners’ request to receive their return in FORM GST TRAN-1 which would enable them to claim input tax credit for the tax paid prior to the introduction of GST – Held that:- The petitioners claim that their representation dated 14.03.2018, made by them to the GST Council, is still pending consideration of the Council. It is wholly unnecessary for us to examine whether or not the inability of the petitioners to submit their return, in FORM GST TRAN-1 by 27.12.2017, was on account of technical glitches or a server error or any such other difficulties, as these are all matters for the 3rd respondent to examine.
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The impugned order dated 27.06.2018 does not deal with the petitioners’ claim of inability to file their return in FORM GST TRAN-1 on 27.12.2017 because of server error; and, instead, relies on general statistics to justify rejection of the

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cting the petitioners request to receive their return in FORM GST TRAN-1 which would enable them to claim input tax credit for the tax paid prior to the introduction of GST. By Order No.09/2017- GST dated 15.11.2017, the Government of India, in the exercise of the powers conferred by Rule 117 of the Central Goods and Services Tax Rules, 2017 (for short the CGST Rules ) read with Section 168 of the Central Goods and Services Tax Act, 2017 (for short the CGST Act ), on the recommendation of the GST Council and in supersession of its earlier Order No.07/2017-GST dated 28.10.2017, extended the period for submitting the declarations in FORM GST TRAN-1 till 27.12.2017. There is a dispute as to whether or not the petitioners made attempts to submit their application in FORM GST TRAN-1, on or before 27.12.2017. Sri K.S.Ravi Shankar, learned counsel appearing on behalf of the petitioners, would submit, relying on the specific averment in the petitioners representation dated 21.06.2018, that the

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from filing their TRAN-1 in time. The Department of Revenue, Central Board of Indirect Taxes and Customs, Ministry of Finance, Government of India issued notification No.48/2018 dated 10.09.2018 amending Rule 117 of CGST Rules and inserted Clause (1A) thereto. It further inserted a proviso to Rule 117(4)(b)(iii). The amended Rule 117(1A) and the proviso to Rule 117(4)(b)(iii) read thus: Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension. Provided that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statemen

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g the declarations in FORM GST TRAN-1 till 31.01.2019 for the class of registered persons who could not submit the declaration by the due date on account of technical difficulties on the common portal, and whose cases have been recommended by the Council. The petitioners claim that their representation dated 14.03.2018, made by them to the GST Council, is still pending consideration of the Council. It is wholly unnecessary for us to examine whether or not the inability of the petitioners to submit their return, in FORM GST TRAN-1 by 27.12.2017, was on account of technical glitches or a server error or any such other difficulties, as these are all matters for the 3rd respondent to examine. The impugned order dated 27.06.2018 does not deal with the petitioners claim of inability to file their return in FORM GST TRAN-1 on 27.12.2017 because of server error; and, instead, relies on general statistics to justify rejection of the petitioners claim to have made attempts to file FORM GST TRAN-

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GST – States – G.S.R. 74/P.A.5/2017/S.164/Amd.(20)/2018 – Dated:- 3-10-2018 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 3rd October, 2018 No. G.S.R.74/P.A.5/2017/S.164/Amd.(20)/2018.- In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:- RULES 1. (1) These rules may be called the Punjab Goods and Services Tax (Twelfth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force on and with effect from the 04th September, 2018. 2. In the Punjab Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rule 22, in sub-rule (4), the following proviso shall

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the words or in batches or lots shall be inserted. 5. In the said rules, in rule 89, in sub-rule (4), for clause (E), the following clause shall be substituted, namely:- (E) Adjusted Total Turnover means the sum total of the value of- (a) the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services; and (b) the turnover of zero-rated supply of services determined in terms of clause (D) above and non-zero-rated supply of services, excluding- (i) the value of exempt supplies other than zero-rated supplies; and (ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period. . 6. In the said rules, with effect from the 23rd October, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:- (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have – (a) received sup

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oms, 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. . 7. In the said rules, in rule 138A, in sub-rule (1), after the proviso the following proviso shall be inserted, namely:- Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01. . 8. In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely:- FORM GST REG-20 [See rule 22(4)] Reference No. – Date – To Name Address GSTIN/UIN Show Cause Notice No. Date- Order for dropping the proceedings for cancellation of registration This has reference to your reply filed vide ARN dated in response to the show cause notice referred to above. Upon consideration of your reply and/or submissions made

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k (includes inputs/capital goods directly sent to place of business /premises of job worker) GSTIN/State in case of Unregistered job-worker Challan No. Challan date Description of goods UQC Quantity Taxable value Type of goods (Inputs/capital goods) Rate of tax (%) Central tax State/UT tax Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 5. Details of inputs/capital goods received back from job worker or sent out from business place of job work (A) Details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes: GSTIN/ State of job worker if unregistered Challan No. issued by job worker under which goods have been received back Date of challan issued by job worker under which goods have been received back Description of goods UQC Quantity Original challan No. under which goods have been sent for job work Original challan date under which goods have been sent for job work Nature of job work done by job worker Losses & was

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d by the Principal Description of goods UQC Quantity Original challan no. under which goods have been sent for job work Original challan date under which goods have been sent for job work Nature of job work done by job worker Losses & wastes UQC Quantity 1 2 3 4 5 6 7* 8* 9 10 11 Instructions: 1. Multiple entry of items for single challan may be filled. 2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table (B) are optional. 3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible. 6. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Name of Authorised Pla

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d supplies on which tax is to be paid on reverse charge basis H Sub-total (A to G above) I Credit Notes issued in respect of transactions specified in (B) to (E) above (-) J Debit Notes issued in respect of transactions specified in (B) to (E) above (+) K Supplies / tax declared through Amendments (+) L Supplies / tax reduced through Amendments (-) M Sub-total (I to L above) N Supplies and advances on which tax is to be paid (H + M) above 5 Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year A Zero rated supply (Export) without payment of tax B Supply to SEZs without payment of tax C Supplies on which tax is to be paid by the recipient on reverse charge basis D Exempted E Nil Rated F Non-GST supply G Sub-total (A to F above) H Credit Notes issued in respect of transactions specified in A to F above (-) I Debit Notes issued in respect of transactions specified in A to F above (+) J Supplies declared through Amendments (+) K Supp

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Goods Input Services E Import of goods (including supplies from SEZs) Inputs Capital Goods F Import of services (excluding inward supplies from SEZs) G Input Tax credit received from ISD H Amount of ITC reclaimed (other than B above) under the provisions of the Act I Sub-total (B to H above) J Difference (I – A above) K Transition Credit through TRAN-I (including revisions if any) L Transition Credit through TRAN-II M Any other ITC availed but not specified above N Sub-total (K to M above) O Total ITC availed (I+N above) 7 Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year A As per Rule 37 B As per Rule 39 C As per Rule 42 D As per Rule 43 E As per section 17(5) F Reversal of TRAN-I credit G Reversal of TRAN-II credit H Other reversals (pl. specify) I Total ITC Reversed (A to H above) J Net ITC Available for Utilization (6O – 7I) 8 Other ITC related information A ITC as per GSTR-2A(Table 3 & 5 thereof) B ITC as per sum total of 6(B) a

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of filing of annual return of previous FY whichever is earlier 10 Description Taxable Value Central Tax State Tax/UT Tax Integrated Tax Cess 1 2 3 4 5 6 Supplies/tax declared through Amendments (+) (net of debit notes) 11 Supplies/ tax reduced through Amendments (-) (net of credit notes) 12 Reversal of ITC availed during previous financial year 13 ITC availed for the previous financial year 14 Differential tax paid on account of declaration in 10 & 11 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. VI Other Information 15 Particulars of Demands and Refunds Details Central Tax State Tax / UT Tax Integrated Tax Cess Interest Penalty Late Fee/Others 1 2 3 4 5 A Total Refund claimed B Total Refund sanctioned C Total Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect of E above G Total demands pending out of E above 16 Information on supplies received from composition taxpayers, deemed supply under

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f Authorised Signatory Designation / Status Place Date Instructions: – 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UQC: Unit Quantity Code c. HSN: Harmonized System of Nomenclature Code 2. The details for the period between July 2017 to March 2018 are to be provided in this return. 3. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. The details filled in Part II is a consolidation of all the supplies declared by the taxpayer in the returns filed during the financial year. The instructions to fill Part II are as follows: Table No. Instructions 4A Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made through E-Commerce operators and are to be declared as net of credit notes or debit notes issued in this regard. Table 5, Table 7 along with respective amendm

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y be used for filling up these details. 4F Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details. 4G Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details. 4I Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 4J Aggregate value

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ed separately. Table 4B of FORM GSTR-1 may be used for filling up these details. 5D,5E and 5F Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value of no supply shall also be declared here. 5H Aggregate value of credit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 5I Aggregate value of debit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 5J & 5K Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. 5N Total turnover including the sum of all the supplies (with additional supplies and amendme

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nd input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below. 6C Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. 6D Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. 6E Det

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transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here. 6L Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here. 6M Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC-01 and FORM ITC-02 in the financial year shall be declared here. 7A,7B,7C, 7D, 7E, 7F, 7G and 7H Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39,42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for

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input tax credit which was available in FORM GSTR-2A(table 3 & 5 only) but not availed in any of the FORM GSTR-3B returns shall be declared here. The credit shall be classified as credit which was available and not availed or the credit was not availed as the same was ineligible. The sum total of both the rows should be equal to difference in 8D. 8G Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here. 8H The input tax credit as declared in Table 6E shall be auto-populated here. 8K The total input tax credit which shall lapse for the current financial year shall be computed in this row. 5. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details. 6. Part V consists of particulars of transactions for the previous financial year but declared in the returns of April to September of current FY or date of filing of Annual

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up these details. 13 Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. 7. Part VI consists of details of other information. The instructions to fill Part VI are as follows: Table No. Instructions 15A, 15B, 15C and 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which ackn

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ays of such supply shall be declared here. 17 & 18 Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr but upto ₹ 5.00 Cr and at four digits level for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR-1 may be used for filling up details in Table 17. 19 Late fee will be payable if annual return is filed after the due date. FORM GSTR-9A (See rule 80) Annual Return (For Composition Taxpayer) Pt.I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) 4 Period of composition scheme during the year (From To ) 5 Aggregate Turnover of Previous Financial Year (Amount i

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t.III Details of tax paid as declared in returns filed during the financial year 9 Description Total tax payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Pt.IV Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description Turnover Central Tax State Tax/UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax (outward) declared through Amendments (+) (net of debit notes) 11 Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes) 12 Supplies / tax (outward) reduced through Amendments (-) (net of credit notes) 13 Inward supplies liable to reverse charge reduced through Amendments (-) (net of credit notes) 14 Differential tax paid on account of declaration made in 10, 11, 12 & 13 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt.V Ot

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Place Signature Name of Authorised Signatory Designation / Status Date Instructions: – 1. The details for the period between July 2017 to March 2018 shall be provided in this return. 2. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows : Table No. Instructions 5 Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN. 3. Part II consists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows: Table No. Instructions 6A Aggregate value of all outward supplies net of debit notes/credit notes, net of advances and net of goods returned for the entire financial yea

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ere. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details. 8B Aggregate value of all goods imported during the financial year shall be declared here. 4. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. Instructions 10,11,12, 13 and 14 Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 5 (relating to inward supplies) or Table 7(relating to outward supplies) of FORM GSTR- 4 of April to September of the current financial year or upto the date of filing of Annual Retu

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gate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details. 16B Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up these details. 17 Late fee will be payable if annual return is filed after the due date. . 11. In the said rules, in FORM GST EWB-01, in the Notes, in serial number 7, in the Table, against Code 4 in the first column, for the letters and word SKD or CKD in the second column, the letters and words SKD or CKD or supply in batches or lots shall be substituted. M.P. SINGH, Additional Chief Secretary-cum- Financi

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GST – States – G.S.R. 76 /P.A.5/2017/S.164/Amd.(22)/2018 – Dated:- 3-10-2018 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION BRANCH-II) NOTIFICATION The 3rd October, 2018 No. G.S.R.76 /P.A.5/2017/S.164/Amd.(22)/2018.- In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:- RULES 1. (1) These rules may be called the Punjab Goods and Services Tax (Fourteenth Amendment) Rules, 2018. (2) They shall be deemed to have come into

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GST – States – S.O. 143/P.A.5/2017/S.128/2018 – Dated:- 3-10-2018 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 3rd October, 2018 No. S.O. 143/P.A.5/2017/S.128/2018.- In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to waive the late fee paid under section 47 of the said Act, by the following classes of taxpayers:- (i) the registered persons whose return in FORM GSTR-3B of the Punjab Goods and Services Tax Rules, 2017 for the month of October, 2017, was submitted but not filed on the

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2018 (11) TMI 813 – CESTAT CHENNAI – TMI – CENVAT Credit – input services – Clearing & Forwarding domestic supply services – travel agents service – professional (management consultancy) service – Held that:- The category of service provided by McKinsey & Co. is management consultancy service. Though it is termed that professional fees is collected by the service provider, it is very much clear that these are services in relation to after-market acceleration, which indicates that these are services for market analysis. The said services fall within the inclusive part of the definition – the disallowance of credit on such services is not justified.
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The impugned order requires to be modified to the extent of allowing the credit in resp

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hat the appellants are not eligible for input tax credit on these services. Show cause notice was issued proposing to demand wrongly availed credit along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand, interest and imposed penalties. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, ld. counsel Shri M. Kannan submitted that the appellant is not pressing the issue with regard to C&F services for domestic supplies as well as the issue of travel agents service. He submitted that an amount of ₹ 1,75,495/- is involved with respect to professional services paid to M/s. McKinsey & Co. for the market analysis and re

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to C&F services for domestic supply of goods as well as the credit disallowed on travel agents service. The demand in respect of these two services are therefore upheld. 5.1 The ld. counsel has strongly argued with regard to credit availed on professional (management consultancy) service for market analysis. The invoice showing the amount paid to M/s. McKinsey & Co. by the appellant is produced by the counsel for appellant. From such invoice, it is seen that the category of service provided by McKinsey & Co. is management consultancy service. Though it is termed that professional fees is collected by the service provider, it is very much clear that these are services in relation to after-market acceleration, which indicates that

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2018 (11) TMI 814 – CESTAT HYDERABAD – TMI – 100% EOU – CENVAT Credit – input services – product liability insurance – product recall liability insurance – place of removal – Department has denied the same on the ground that it is a post manufacturing activity and the liability arose only after goods were handed over to the buyers – Held that:- It can be seen that the risk covers the defects with the products. In such cases, when there are defects in the products, the appellant/manufacturer will have to recall the product and thereby incur huge financial loss. The insurance is for covering financial loss of the appellant/manufacturer and it cannot be considered as a post manufacturing activity. The finance or raising of capital or adjustment of finances by way of taking insurance etc., falls within the inclusive part of the definition.
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product liability insurance for its goods manufactured at its facility for the period from 17.10.2014 to 16.10.2016. A show cause notice dated 06.08.2015 was issued on the basis of their ER-2 returns alleging wrong availment and utilization of service tax credit on services such as insurance on goods storage, marine/transit insurance, telecom services, rental charges of buildings not related to factory and not connected with removal of goods. The adjudicating authority held some of these services as eligible. However, he held that product liability insurance and the product recall liability insurance are services utilized after clearance of their final products, after the place of removal and after storage up to the place of removal and accordingly, held that these services are not input services as defined under Rule 2(l) of Cenvat Credit Rules, 2004. He confirmed the demand of ₹ 67,277/- along with interest and also imposed equal penalty under Rule 15(1) of Cenvat Credit Rules,

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or bodily injury or disease to any third party, accidental damage to property due to any defect in the product manufactured. The product recall liability insurance covers the risk or loss arising out of any recall of the product from the market due to accidental omission or introduction or substitution of a component or substance during manufacturing process. The Ld. Advocate strongly argued that it is very much evident that the impugned insurance covers are for risks accrued in the process of manufacturing by the appellant which clearly shows the direct nexus with the manufacturing process and also that the benefit of such insurance is received right during the manufacturing process as it has to cover the very defects that may arise during the manufacturing process in the factory. The Ld. Advocate also submits that apart from third party claims due to inadvertent mistakes, there may be risk of costs arising from Consumer Protection Act, 1986, Legal Metrology Act, 2009, etc., and it is

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ers. As per the explanation given by the appellant, it can be seen that the risk covers the defects with the products. In such cases, when there are defects in the products, the appellant/manufacturer will have to recall the product and thereby incur huge financial loss. The insurance is for covering financial loss of the appellant/manufacturer and it cannot be considered as a post manufacturing activity. The finance or raising of capital or adjustment of finances by way of taking insurance etc., falls within the inclusive part of the definition. This cannot be said to be opposed to manufacturing activity for the reason that said insurance policies addresses the financial risks of the manufacturer. It is not in dispute that the appellant s contention to use the insurance policies taken by them was in respect of their product and business activities. The lower authorities have summarily disposed of the contention recording that these insurance policies were not for manufacture of finish

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2018 (11) TMI 1520 – CESTAT HYDERABAD – TMI – Interest on the amount of refund already sanctioned – Section 11BB of the Central Excise Act, 1944 – period 01.09.2004 to 31.03.2008 – Held that:- It is a settled position of law that interest under Sec. 11BB should be allowed to the assessee whenever there is delay in sanctioning the refund beyond the period of three months from the date of filing of the application for refund – the interest amount may be recalculated at the appropriate rates and the interest should be granted to the appellant forthwith.
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Refund of Service Tax with Interest – period involved is from 01.09.2004 to 30.09.2007 – Time limitation – Held that:- The period between 01.06.2007 to 30.09.2007 falls beyond the period

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the appellant is engaged in the activity of civil construction and electrical installation works. They have entered into contracts with their clients which are composite in nature i.e., supply of both material and labour. They were registered with the service tax department since April, 2007 under the category of commercial or industrial construction services , erection, commissioning and installation services , maintenance or repair services . Both the appeals are being disposed of together by this common order. 3. (i) ST/30777/2018: This appeal relates to claim of interest on the amount of refund already sanctioned in terms of Sec. 11BB of the Central Excise Act, 1944. The period involved is from 01.09.2004 to 31.03.2008. (ii) ST/30778/20

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the refund beyond the period of three months from the date of filing of the application for refund. It is therefore observed that the interest amount may be recalculated at the appropriate rates and the interest should be granted to the appellant forthwith. 5. As far as Appeal No.ST/30778/2018 is concerned, it is a well settled position of law that the demand confirmed beyond the time limit i.e., 1/5 years, as the case may be, such demands cannot be sustained. In the present case, the period between 01.06.2007 to 30.09.2007 falls beyond the period of limitation of one year and accordingly the service tax paid during that period is refundable. The demand of ₹ 2,95,001/- pertaining to period 01.06.2007 to 30.09.2007 on limitation was se

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2018 (12) TMI 143 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2019 (20) G. S. T. L. 461 (A. A. R. – GST) – Classification of goods – Fan Coil unit – Whether the Fan Coil unit is covered under HSN Code 8418 under Goods and Service Tax Act, 2017?
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Held that:- Fan Coil Unit (FCU) is a simple device consisting of a heating and or cooling heat exchanger or ‘Coil’ and fan. It is a part of HVAC system found in residential, commercial and industrial buildings. A FCU is a diverse device sometimes using ductwork and is used to control the temperature in space where it is installed or serve multiple spaces. It is controlled either by a manual on/off switch or by a thermostat which controls the throughput of water to the heat exchanger using a control valve and/or the fan speed – FCUs circulate hot or cold water through a coil in order to condition a space. The unit gets its hot or cold water from a central plant or mechanical room containing equipment for removing heat from the central bu

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for Refrigerators and Freezers, whereas the basic function of a FCU is conditioning the temperature of a place or space and not freezing or refrigerating and therefore FCU would appropriately be covered under CTH 8415.
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Ruling:- The Fan Coil Unit is not covered under HSN Code 8418 but under HSN Code 8415 under Goods and Service Tax Act, 2017 – GST-ARA- 64/2018-19/B-125 Dated:- 3-10-2018 – SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, (MEMBER) PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act ] by Bhutoria Refrigeration Private Limited, the applicant, seeking an advance ruling in respect of the following issue. Whether the Fan Coil unit is covered under HSN Code 8418 under Goods and Service Tax Ac

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parts and accessories. A Fan Coil Unit (FCU) is a simple device consisting of a heating and/or cooling heat exchanger or coil and fan. It consists of three basic components fan motor, heat exchanger and PCB which is connected with the valves to control the flow of water as per the set temperature. FCU are used as the terminal units for centralised System for heat exchanging. FCU consists of the following components: Fan Motor and Fan Blower: Fan motor is used for rotating impeller of the fan blower at certain rpm to provide desired air volume for specific capacity of unit. Fan blower could be with plastic impeller or metal impeller depending on requirement. The Fan speed can be changed through PCB of unit. Heat Exchanger: Heat exchangers are group of copper coils arranged in rows with aluminium fins, where copper tubes carry chilled water, which absorbs heat from air passed over it by fan motor. PCB: PCB is the printed circuit board, also the brain of the Fan Coil Unit. It controls the

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applicant is liable to pay GST at applicable rate upon the supplying of the aforesaid FCU to its customers. STATEMENT CONTAINING APPLICANT S INTERPRETATION OF LAW AND/OR FACTS, AS THE CASE MAY BE, IN RESPECT OF QUESTION(S) ON WHICH ADVANCE RULING IS REQUIRED. 1. That the applicant is registered under GST primarily to pay GST on the outward supply of Refrigerating equipments/ parts such as Fan Coil Unit, Valves, Actuator, Thermostat, etc. 2. That the applicant is engaged to supply Fan Coil Unit with standard spare parts and accessories 3. That in the instant case, Fan Coil Unit (FCU) is a device consisting of three basic components fan motor, heat exchanger and PCB which is connected with the valves to control the flow of water as per the set temperature. FCU is used to freeze the water, supplied through pumps, to cool the area where the machine is installed. 4. That as per the General Rules of Interpretation to the First Schedule of Customs Tariff Act 1975, goods are to be satisfied ac

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rvice Tax Act, 2017 and GST will be charged @18%. 8. That the applicant prays before Hon ble Authority to pronounce the ruling, i.e. the appropriate HSN Code for the Chilled Water Fan Coil Unit in the instant case, based on the interpretation of law; 9. That the applicant craves leave to add / modify any of the above ground during the course of hearing 03. CONTENTION – AS PER THE CONCERNED OFFICER The submission, as reproduced verbatim, could be seen thus- 04. HEARING The case was taken up for Preliminary hearing on 04.09.2018 when Shri Mahesh Bhattar, C.A., along with Ms. Nikita Mehta, C.A. appeared and made contentions for admission of application . Jurisdictional Officer Sh. Hemant Deokate, Dy. Commr, Of S.T.(E-501) Nodal division – 10, Mumbai was appeared and stated that they will make submissions in due course. The application was admitted and called for final hearing on 19.09.2018, Sh. Mahesh Bhattar, C.A., along with Ms. Nikita Mehta, C.A. and Sh. K. K. Saraf, Advisor and Sh. Ma

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n motor is used for rotating impeller of the fan blower at certain rpm to provide desired air volume for specific capacity of unit. Fan blower could be with plastic impeller or metal impeller depending on requirement. The Fan speed can be changed through PCB of unit. 2. Heat Exchanger: Heat exchangers are group of copper coils arranged in rows with aluminium fins, where copper tubes carry chilled water, which absorbs heat from air passed over it by fan motor. 3. PCB: PCB is the printed circuit board, also the brain of the Fan Coil Unit. It controls the fan speed and water flow depending upon logic as per set mode, set temperature, room temperature and in some cases also water temperature. There are different modes like cooling, dry, heat or fan mode depending upon the application of the unit. 4. Main Drain Pan: Main drain pan are used for collecting condensate water generated at the heat exchanger during process of cooling. This water is drain out through drain pan through drainage lin

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first of all see as to what is a FCU, what is its use and whether it itself has independent existence and use and where it is actually used i.e whether in Air Conditioning or Refrigeration. We find that Fan Coil Unit (FCU) is a simple device consisting of a heating and or cooling heat exchanger or Coil and fan. It is a part of HVAC system found in residential, commercial and industrial buildings. A FCU is a diverse device sometimes using ductwork and is used to control the temperature in space where it is installed or serve multiple spaces. It is controlled either by a manual on/off switch or by a thermostat which controls the throughput of water to the heat exchanger using a control valve and/or the fan speed. Due to their simplicity and flexibility, FCUs can be more economical to install than ducted 100% Fresh Air Systems (VAV) or Central Heating Systems with air handling units or chilled beams. FCUs circulate hot or cold water through a coil in order to condition a space. The unit

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equipment and neither are heat pumps and therefore in no way they would fall under GST Tariff Heading 8418. Now we proceed to verify if FCU has a specific Tariff Heading Entry in CTH or Customs Tariff Heading where they would be specifically and clearly covered. On detailed examination and verification we could not locate any specific Tariff Heading under GST where FCUs would be covered. In view of this we are constrained to ascertain the classification of FCU as per their nature and equipment of which they are specific parts and without which the main equipment cannot be stated to have come into existence. In view of this now we have a look at the GST Tariff Heading 8415 which reads as under:- 8415 – Air Conditioning machines, comprising a motor driven fan and elements for changing the temperature and humidity, including these machines in which the humidity cannot be separately regulated. From the detailed discussions about the exact nature and as to of which equipment the FCU is a p

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or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517; (c) all other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548. Further we find that the plea of the applicant contending that their goods would be covered under 8418 on the basis of the Hon ble Supreme Court s decision in 2006(7) TMI- Supreme Court of India in the case of CCE Delhi versus Carrier Aircon Ltd. is not sustainable in view of the facts that the goods chillers as discussed in this judgement had the basic function of chilling the water and were thus held by the Hon ble Supreme Court to fall in Heading 8418 for Refrigerators and Freezers. But we find that the basic function of a FCU is conditioning the temperature of a place or space and not freez

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2018 (12) TMI 591 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2019 (20) G. S. T. L. 309 (A. A. R. – GST) – Government Entity or not – N/N. 31/2017-Central Tax (Rate) dated 13 October 2017 – CIDCO is a Government Entity or not – rate of tax – whether taxable at the rate of 12% or not?. – Power Supply Infrastructure Development work.
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Held that:- CIDCO is constituted and established by the State Government of Maharashtra with 100% participation by way Of Equity or Control to carry out the function of development of new township of New Bombay and therefore CIDCO is clearly covered under the definition of ‘Government Entity’.
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Rate of tax – concessional rate of GST @ 12%, with effect from 13.10.2017, as effected by the amendment in Notification No. 11/2017 – Held that:- CIDCO is covered under the definition of ‘Government Entity’ inserted as an amendment in the original Notification No 11/2017-CT(Rate) dated 28.06.2017 vide Notification No. 31/2017-CT(Rate) dated 13.10.2017.

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nature of works contracts allotted to the applicant, it is found that the works to be undertaken by them can be considered as “original work”.
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Thus, the works undertaken by them are in the nature of original works.
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Whether they are fulfilling the conditions in respect of Government Entity as inserted vide Notification No. 31/ 2017 dated 13.10.2017? – Held that:- The application does not have any explanation/ evidence to substantiate the fulfillment of this condition. However in terms of paras 3 & 4 of Govt. of Maharashtra Resolution dated 25.06.2014, the work of rehabilitation and resettlement with respect to Navi Mumbai International Airport has been given to M/s. CIDCO. As such condition in Column 5 of the Table is fulfilled as far as the first contract (work order) dated 21.06.2017 is concerned – As regards other contract (work order) dated 11.01.2013, the same is to be completed in Ulwe Node. As per Notification dated 20.03.1971 issued by Government of Maharashtra Ulwe

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D SHRI PANKAJ KUMAR, MEMBER PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act ] by LEENA POWER TECH ENGINEERS PVT LTD, the applicant, seeking an advance ruling in respect of the following ISSUE.. 1. Whether CIDCO is covered under the definition of the term Government Entity as per Notification No. 31/2017-Central Tax (Rate) dated 13 October 2017? 2. If CIDCO falls under the definition of Government Entity, Then Kindly also Clarify Whether the tax rate of 12% (CGST 6% + SGST 6%) is applicable to the contract entered into by the Applicant with CIDCO, in pursuance of Notification No. 24/2017 – Central Tax (Rate) dated 21 September 2017 read with Notification No. 31/2017 – Central Tax (Rate) dated 13 O

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Industrial Development Corporation of Maharashtra Limited ( CIDCO ), a 100% Government of Maharashtra owned Public sector Undertaking, is incorporated on 17th March 1970 under company s act 1956 as a Company having CIN – U9999MH1970SGC014574, registered Company limited by shares and as a State Government Company. Copy of the document from the Ministry of Corporate Affairs mentioning details about CIDCO is attached herewith for your reference. 3. CIDCO had invited a bid / tender for Power Supply Infrastructure Development work at various places in Navi Mumbai, including Ulwe. The contract involves composite activities of supply of material, laying of power cables, erection of the equipments and civil constructions associated with such erection. 4. The Applicant upon successful bid have been awarded the following contracts a. Power supply Infrastructure Development work at R & R (Rehabilitation & Resettlement) Pockets under NMIA(Navi Mumbai International Airport) Projects, Navi M

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cant s interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s) (i.e. applicant s view point and submissions on issues on which the advance ruling is sought). A. CIDCO is covered under the definition of Government Entity vide Notification No.31/2017 – Central Tax (Rate) 13th October 2017 1. Without prejudice to the facts of the case, it is submitted that CIDCO shall be covered under the definition of the term Government Entity. 2. The term Government Entity is defined in the Notification No. 31/2017 – Central Tax (Rate) dated 13 October 2017. The relevant portion of the definition is reproduced below: Government Entity means an authority or a board or any other body including a society, trust, corporation, V set up by an Act of Parliament or State Legislature; or i) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union

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town development in the above area will not only provide relief to Bombay City but will also accelerate the promotion of industries in the State and open out and speed up industrial development of the Konkan Region. Decongestion of industrial and office concentration in Bombay has now become an urgent problem and the proposed development of the above new township, if undertaken quickly, could save the situation even now from getting out of control. The projects is of such a character that involves planning and development of all sectors including commerce, trade, housing, etc. to combine into a well-balanced and well-planned township. After careful consideration of the relevant factors, and particularly, in view of the tremendous impact this project will have on the industrial development of Maharashtra, Government has come to the conclusion that a subsidiary company of the State Industrial and Investment Corporation of Maharashtra, Bombay, would be a appropriate agency which would be

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he control and supervision of the State Government in the General Administration Department. By and order and in the name of the Governor of Maharashtra. b. Govt. of Maharashtra Notification dt. 20.3.1971, reproduced verbatim : URBAN DEVELOPMENT. PUBLIC HEALTH AND HOUSING DEPARTMENT Sachivalaya. Bombay, 20the March 1971 Maharashtra Regional Planning and Planning Act, 1966 No. RPB. 1171-18124-1-W- Whereas, the State Government is satisfied that it is expedient in public interest that the said area should be developed as a site for the proposed new town: Now, therefore, in exercise of the powers conferred by sub-section (1) of section 113 of the said Act, the Government of Maharashtra hereby designates the said area as the site for the proposed new town, which shall be known by the name of New Bombay . And, whereas, having regard to the complexity and magnitude of the work involved in developing the area comprised in the site of the new town aforesaid the time which may be required for s

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arashtra Regional and Town Planning Act, 1966 (Mah. XXXVII of 1966), the Government of Maharashtra hereby declares the said subsidiary company to be the New Town Development Authority for the area comprised in the Site of New Bombay. By order and in the name of the Governor of Maharashtra. C. Govt. of Maharashtra Resolution dt. 24.1.1972, reproduced verbatim: General Administration Department Sachivalaya, Bombay, 24th January, 1972 Resolution No. CID-2072-U Read: Government Resolution, Industries and Labour Department No. IDL-5770/IND-I, Dated 18th March, 1970 RESOLUTION: Government has decided to entrust to the City and Industrial Development Corporation of Maharashtra Limited, as New Town Development Authority, the task of development of the New City in Thana, Panvel and uran tahsils of Thana and Kolaba districts, and to acquire the privately owned land in that area for that project. The question of financing the development work Of City and Industrial Development Corporation of Maha

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ncurred by the Government on the acquisition of such lands should be treated as Government s own capital outlay and debited to the appropriate head of account and such lands on acquisition shall vest in the Corporation establishing New Bombay. 4) The Corporation may make On Account Advance Payment to Government from the proceeds of land disposal to meet Government expenditure on capital outlayon account of payment of compensation for land acquisition for New Bombay. 5) Such On Account Advance Payment made by the Corporation should be adjusted in due course. This Resolution issues with concurrence of the Finance Department vide its unofficial reference No.; 145/72/F-12 dated 24th January, 1972. 5. Further, the Company is fully controlled by the State Government of Maharashtra with 100% shareholding by the State Government by way of equity and control. The list of shareholders of CIDCO are as follows: Sr.No. Name of the Shareholder 1 Shri. Shriram Yadav, Deputy Secretary, Urban Developme

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ms of urban congestion in Bombay city.; to attract Some of Bombay s population and absorb immigrants who would otherwise come to Bombay; b. To reduce traffic congestion and burden on Bombay s physical infrastructure such as road transport, mass rapid transportation system C. To provide physical and social services which would raise living standards and reduce disparities in the amenities available to different sections of the society; d. To provide an environment which permits the citizens of the proposed new city to live fuller and richer life, free of physical and social tensions commonly associated with urban living; e. To facilitate efficient and rational distribution of industries over the State, balancing development of urban centres in the hinterland; f. To provide training and all possible facilities to the existing local people in the project area, to enable them to adapt to the new urban setting and actively participate in the economic and social life of the new city. 7. It i

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ction, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of- (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i)an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017 6 The contract undertaken by the applicant is Original Works 3. The term original works have not been defined under GST Act. However, the definition under the erstwhile Finance Act, 1994 is reproduced below: Original work means – i) All new constructions; ii) All types of additions and alterations to abandoned or damaged structures on land that are required to make them workable; iii) Erection, commissioning

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r use other than Commerce, Industry, Business or Profession. 7. It is reiterated and emphasized that CIDCO is a Public Sector Undertaking incorporated as a Company to undertake functions entrusted by the State Government. Further, the basic function of CIDCO is to undertake town planning and development of areas so designated. 8. The supply of electricity to any human settlement township, city or district is a basic infrastructure essential for creation of such township. Given this such activity of establishing power supply networks by CIDCO is for creation of a new town for rehabilitation and resettlement of project affected people. 9. The Hon ble Income Tax Appellate Tribunal in case of ACIT vs. CIDCO (ITA No. 1234/Mum/2016] = 2018 (1) TMI 668 – ITAT MUMBAI has recently held that CIDCO is an agent of the State Government of Maharashtra and that the income earned by CIDCO belongs to the State and thus is not taxable. The relevant portion of the judgement is reproduced below: This obse

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lip;……… which would act as an agent of Government for the development of the areas with a view to secure the above objective , and in para no. 3 of this Resolution clearly say, The subsidiary company will work under the control and supervision of the State Government in the General Administrative Department . In our opinion, the first Resolution itself makes it clear that the assessee is to be an agent, but functions as an arm of the State Government, because, if the assessee can only work under the control and supervision of the State Government, meaning thereby that the assessee cannot make / take any decisions suo moto, then, in such a case authority for performance of all activities lie somewhere else. In any case, as per this Resolution, it clearly makes the assessee an agent of the State. 41. When we look into the financial functions of the assessee, we find that all dealings have to be routed through authorizations by the Government and all funds receivable

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ashik, Nagpur etc. This, itself shows that the assessee is acting totally on behalf of the Government. Another distinguishing feature that can be seen in that as soon as the Project is complete, the project gets handed back to the State, i.e. when there is a development project, as per phases, and in the case of local authority, as and when the authorizing committee is satisfied, the reins are transferred to the municipal boards, from whom, the project was taken over, as we have seen from Resolution no. 10375 dated 06/08/2010. 43. In tune with these observations, read with sections 113 & 113A of MR&TP Act along with Articles 289(1) & 289(3) and holding that the assessee corporation is not doing any trade activity on its own accord, we hold, relying on the decision of the Hon ble Bombay High Court in the assessee s own case, in the Writ Petition, following the decision Percival case (2009 (11) TMI 889 – BOMBAY HIGH COURT), wherein it has been held, that CIDCO, the assessee h

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eant for the residential location demarcated by CIDCO. For instance, the Power Supply Infrastructure Development work at R & R (Resettlement & Rehabilitation) Pockets under NMIA (Navi Mumbai International Airport) Projects, Navi Mumbai (Work Order No. CIDCO/EE(Elect-AP)/AP-001/2017/172 dated 21 June 2017] is for the Project Affected People of the Navi Mumbai International Airport Project. 12. Similarly, the following projects are also undertaken for the residential locations of the respective nodes viz a. Development of power supply infrastructure distribution network including construction of 33KV substation equipment & construction of 11/0.4 KV HT substation & allied electrical works in Ulwe Node, Navi Mumbai (Phase – 1) Priority – I & Il [Work order No. CIDCO/EE(Elect-11)/E-1419/2013/109 dated 11 January 2013 Copies Of the work order for the above contracts are attached herewith for your reference. 13. Given this, the original works constructed by the Applicant a

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31/2017 – Central Tax (Rate) dated 13 October 2017? Response Yes, the contracts undertaken by the Applicant shall be covered by the notification no. 31/2017 for reasons elaborated above. 03. CONTENTION – AS PER THE CONCERNED OFFICER The submission, as reproduced verbatim, could be Seen thus- As required the details with respect to applicant M/s. Leena Powertech Engineers Pvt. Ltd. (the appellant for short) and comments on the application filed by them for advance ruling are submitted as under: (a) Classification of Service/Services as applicable. i. Works contract service. ii. Election Commissioning and Installation Service. iii. Rent a Cab service (Under RCM) iv. Security / detective agency service (Under RCM) v. Legal Consultancy Service (Under RCM) vi. Manpower Supply Agency (Under RCM) (b) Rate/ rates of Service Tax as applicable to Services provided i) 15% after abatement as per law (on above services except Sr. no. ii) 15% on Sr. no. li above, (c) Details of benefits of notificat

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aying of power cables, transformers, RMU panels & other related civil work essentially leading to setting up of power supply networks with various government authority & entities.. (iii) The applicant has been awarded following work contracts by CIDCO: a. Power supply infrastructure Development work at R & R (Rehabilitation & Resettlement) Pockets under NMIA (Navi Mumbai International Airport) Projects, Navi Mumbai (Work Order No CIDCO/EE (Elect-AP)/ AP-001/2017/172 dtd.21.06.2017) for the project affected people of the Navi Mumbai International Airport Project. b. Development of power supply infrastructure distribution network including construction of 33KV substation equipment & construction of 11/0.4 KV HT substation & allied electrical works in Ulwe Node, Navi Mumbai (Phase -1) Priority – & 11 (Work order No. CIDCO/EE(Elect-111419/2013/109 dated 11.01.2013. With effect from 22.08.2017, their services were covered by item (vi) attracting Central. Tax @ 9%

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Tax Act, 2017, supplied to the Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, (a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. 6 – (iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any othe

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lways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the Scheme of Affordable Housing in Partnership framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the Affordable Housing in Partnership component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government; (e) post harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. 6 (vi) Services provided to the Central 6 Gov

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vi) (b) to insert condition in column No. 5 in items (iii) & (vi) (c) to substitute item No. (vii) (d) to insert Explanation (ix) & (x) in para 4 (vi) Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 was further amended vide Notification No.46/2017-Central Tax (Rate) dated 14.11.2017 to substitute the words Service the words Composite Supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, provided . Therefore; Notification No.11/2017-Central Tax (Rate) dated 28.062017 as amended vide Notification No. 46/2017 reads as under: Sl.No. Chapter, Section or Heading Description of Service Rate (per cent.) Condition (1) (2) (3) (4) (5) 1. Chapter 99 All Services 2. Section 5 Construction services 3. Heading 9954 (Construction Services) (i) Construction of a complex, building, civil structure or a port thereof, including a complex or building intended for sale to a buyer, wholly or partly; except where the entire consi

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(24 of 1958);(b) canal, dam or Other irrigation works; (c) pipeline, conduit or plant for (1) water supply (ii) water treatment, or (iii) sewerage treatment or disposal 6 Provided that where the services are supplied to Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be (iv) Composite supply of works contract as 6 defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of; (a) a rood, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (c) a civil structure or any Other original works pe

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of 60 square meters per house in a housing project approved by competent authority empowered under the Scheme of Affordable Housing in Partnership framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square meters per house in a housing project approved by the competent authority under- (1) the Affordable Housing in Partnership component of the Housing for All (Urban) Mission Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government; (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. (vi) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, provided to the Central Government, State Government, Union Territory, a

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use (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent of the value of the work contract) provided to the Central Government, State Government, Union territory, local authority; a Governmental Authority or a Government Entity. 2.5 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii)and (viii) above, 9 Explanation (ix) Governmental Authority means an authority or a board or any other body, – (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243G of the Constitution. (x) Government Entity means

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s below whether CIDCO is covered under the definition of the term Government Entity as per Notification No. 31/2017 -Central Tax (Rate) dated 13.10.2017. a. Govt. of Maharashtra Resolution dt.18.3.1970 : Government has come to the conclusion that a subsidiary company of the State Industrial and Investment Corporation of Maharashtra, Bombay, would be a appropriate agency which would be entrusted with the present project. Government is accordingly pleased to allow the State Industrial and Investment Corporation of Maharashtra Limited, as required under Article 75 of the its Memorandum and Articles of Association, with the object of veloping the trans-Thana and capital of ₹ 5 crores, with object of developing the trans-Thana and trans-Harbour areas in the Thana and Kolaba districts as a twin city to provide relief to Bombay City and also to ensure its integrated development with the industrial development of this region and the State. The Land proposed to be acquired by Government i

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b-section (3A) of section 113 of Maharashtra Regional and Town Planning Act, 1966 (Mah. XXXVII of 1966), the Government of Maharashtra hereby declares the said subsidiary company to be the New Town Development Authority for the area comprised in the site of New Bombay. C. Govt. of Maharashtra Resolution dt. 24.1.1972: Government has decided to entrust to the City and Industrial Development Corporation of Maharashtra Limited, as New Town Development Authority, the task of development of the New City in Thana, Panvel and uran tahsils of Thana and Kolaba districts, and to acquire the privately-owned land in that area for that project. The question of financing the development work of City and Industrial Development Corporation of Maharashtra Limited has been under consideration for some time. Government is now pleased to issue the following instructions: 1) The Corporation should undertake all the development work, provide the social and physical infrastructure to attain the objectives la

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ration may make On Account Advance Payment to Government from the proceeds of land disposal to meet Government expenditure on capital out layon account of payment of compensation for land acquisition for New Bombay. 5) Such On Account Advance Payment made by the Corporation should be adjusted in due course. (ix) In view of the foregoing, it is observed that CIDCO is established by State Government who holds 100% control. Therefore CIDCO appears to be a Government Entity in terms of Explanation (x) to Notification No. 11/2017-Central Tax (Rate)as amended. (x) The other question is as to whether the tax rate of 12% (CGST 6% + SGST 6%) is applicable to the contract entered into by the assessee with CIDCO, in terms of Notification No. 11/2017-Central Tax (Rate) as amended by Notification No. 24/2017- Central Tax (Rate) dated 21.09.2017 read with Notification N031/2017 – Central Tax (Rate) dated 13.10.2017. The assessee in the application for advance ruling has stated that their services ar

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complex predominantly meant for self-use or the use of their employees or Other persons specified in paragraph 3 of the Schedule Ill of the Central Goods and Services Tax Act, 2017 6 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory local authority, as the case may be (xi) The applicant in their application for advance ruling has stated that the contracts undertaken by them are original works, that the term original works has not been defined in GST Act, that as per the definition under the erstwhile Finance Act, 199 i) All new constructions, ii) All types of additions and alterations to abandoned or damaged structure on land that are required to make them workable; iii) Erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise. Takin into consideration

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ntity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. The application does not have any explanation/evidence to substantiate the fulfillment of this condition. However in terms of paras 3 & 4 of Govt. of Maharashtra Resolution dated 25.06.2014, the work of rehabilitation and resettlement with respect to Navi Mumbai International Airport has been given to M/s. CIDCO. As such condition in Column 5 of the Table is fulfilled as far as the first contract (work order) dated 2106.2017 is concerned. As regards other contract (work order) dated 11.01.2013, the same is to be completed in Ulwe Node. As per Notification dated 20,03.1971 issued by Government of Maharashtra Ulwe is notified as a site for development. In this case also, the condition in Column 5 of the Table is fulfilled. (xiv) Therefore applicant is eligible for benefit of Sr. No. 3 of ite

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S. V. Apte Advocate along with Sh. Amit Tekchandani, C. & M. D, and Sh. Ashish Singh Advocate appeared and made oral and written submissions. Jurisdictional Officer, Sh. U.S. Rananaware, Suptt., CGST, Belapur appeared and stated that they have already made written submissions. 05. OBSERVATIONS We have gone through the detailed submissions and contentions made by the applicant and the department which have been reproduced in verbatim above. First of all we take up the first question raised by the applicant which reads as under:- Question 1:- Whether CIDCO is covered under the definition of the term Government Entity as per Notification No. 31/2017 – Central Tax (Rate) dated 13 October 2017? With respect to the above question we need to have a look at Notification No. 31/2017 Central Tax (Rate) dated 13th October, 2017. From the questions raised by the applicant we find that the applicant does not have any doubt in respect of his tax liabilities prior to this Notification No. 31/201

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, namely:- In the said notification, (i) in the Table, – (a) against serial number 3, – A. in item (iii), in column (3), for the words Government, a local authority or a Governmental authority , the words Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity shall be substituted; B. in item (vi), in column (3), for the words a local authority or a Governmental authority the words a local authority, a Governmental Authority or a Government Entity shall be substituted; C. in items (iii) and (vi), in column (5), for the existing entry, the following entry shall be substituted, namely: – Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be ; …………………………&

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ments as effected by the above Notification No. 31/2017, the original Notification No. 11/2017-CT(Rate) dated 28.06.2017 was amended last by Notification No. 24/2017-CT (Rate) dated 21.09.2017 and the relevant portion of the same for the present case is as under:- Notification No. 24/2017-Central Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.11/2017- Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28thJ

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on services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 NOW With the amendment as brought out by Notification 31/2017 mentioned above, the relevant entry in the original Notification 11/2017 dated 28th June, 2017 reads as under:- Sl.No. Chapter, Section or Heading. Description of Service Rate (per cent.) Condition 1 2 3 4 5 1. Chapter 99 All Services 2. Section 5 Construction Services 3. Heading 9954 (Construction services) (i) …………………………. 9 (ii) ………………………… 9 (iii) ………………………… 6 Provided … … … (iv) ………………………… 6 (v) ………………………… 6 (vi) Composite supply of works contract as defined in clause (119) of section 2 of

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Government, Union territory or local authority, as the case may be (vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent of the value of the work contract) provided to the Central Government, State Government, Union territory, local authority; a Governmental Authority or a Government Entity. 2.5 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a… … … (ix) Construction services other than Ii), (ii), (iii), (iv), (v), (vi), (vii)and (viii) above. 9 In view of the above factual position, we are required to ascertain whether CIDCO would be covered under the definition of Government Entity as given in Notification No. 31/2017 dated 13.10.2017 referred above. We find that the definition of Government Entity as given in this Notificat

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s in Bombay and With a view generally to resolve the problems of urban congestion in Bombay City. The development of these areas will also have to be integrated with the development of an industrial base in Maharashtra for exporting industries. With the growing support that the Central Government is giving to export oriented industries, the contemplated new town development in the above area will not only provide relief to Bombay City but will also accelerate the promotion of industries in the State and open out and speed up industrial development of the Konkan Region. Decongestion of industrial and office concentration in Bombay has now become an urgent problem and the proposed development of the above new township, if undertaken quickly, could save the situation even now from getting out of control. The projects is of such a character that involves planning and development of all sectors including commerce, trade, housing, etc. to combine into a well-balanced and well-planned townshi

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rbour areas should be entrusted to the subsidiary company, which would act as an agent of Government for the development of the areas with a view to secure the above objectives. The subsidiary company will in due course be notified as New Town Development Authority under the Maharashtra Regional and Town Planning Act. The subsidiary company will work under the control and supervision of the State Government in the General Administration Department. (II) Thereafter we find that the Government of Maharashtra vide Notification dated 20.03.1971 and vide Resolution dated 24.01.1972 constituted CIDCO as a company fully controlled by the State Government of Maharashtra with 100% shareholding by the State Government by was of Equity and Control which would be clear from the Notification and Resolution as under:- Govt. of Maharashtra Notification dt. 20.3.1971. reproduced verbatim : URBAN DEVELOPMENT. PUBLIC HEALTH AND HOUSING DEPARTMENT Sachivalaya. Bombay, 20the March. 1971 Maharashtra Region

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is of opinion that such work of development of the area comprised in the site of New Bombay should be entrusted to subsidiary company mentioned hereinafter: And whereas, the City and Industrial Development Corporation of Maharashtra Limited, registered under the Companies Act, 1956 ( 1 of 1956), a subsidiary company of the State Industrial and Investment Corporation of Maharashtra, a company owned and controlled by the State is at present equipped with the machinery for undertaking and completing the work involved speedily in developing any area as a new town. Now, therefore in exercise of the power conferred by the sub-section(3A) of section 113 of Maharashtra Regional and Town Planning Act, 1966 (Mah. XXXVII of 1966), the Government of Maharashtra hereby declares the said subsidiary company to be the New Town Development Authority for the area comprised in the site of New Bombay. By order and in the name of the Governor of Maharashtra. Govt. of Maharashtra Resolution dt. 24.1.1972,

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, dated 18th March, 1970, on behalf of the Government and to dispose of land to the extent appropriate. It should also rehabilitate the persons displace from the land acquired for the Project. 2) From the proceeds collected out of such disposals, the Corporation should recoup the expenditure it incurs on the items referred to in sub-para(1) above, inclusive of administrative expenses thereon, plus agency remuneration at ₹ 3.00 lacs, for the year ended 31st March, 1971 to be increased each year by ₹ 1.00 Iacs, subject to a maximum of ₹ 5.00 lacs for any one year, before remitting the remained to the Government. 3) The expenditure incurred by the Government on the acquisition of such lands should be treated as Governments s own capital outlay and debited to the appropriate head of account and such lands on acquisition shall vest in the Corporation eastablishing New Bombay. 4) The Corporation may make On Account Advance Payment to Government from the proceeds of land dis

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suance of Notification No. 24/2017 – Central Tax (Rate) dated 21 September2017 read with Notification No. 31/2017-Central Tax (Rate) dated 13 October 2017? In view of the detailed discussions above, we find that CIDCO is covered under the definition of Government Entity inserted as an amendment in the original Notification No 11/2017-CT(Rate) dated 28.06.2017 vide Notification No. 31/2017-CT(Rate) dated 13.10.2017. Thus now we would examine the claim of the applicant for concessional rate of GST @ 12%, with effect from 13.10.2017, as effected by the amendment in Notification No. 11/2017 as amended and updated through present amendment made by Notification 31/2017. We find that the applicant is claiming that they:- i. Are providing services to a Government Entity which is CIDCO in this case. ii. Are providing services by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintainance, renovation or alteration of (a) any other original works mean

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a) applicant in their application for advance ruling has stated that the contracts undertaken by them are original works, that the term original works has not been defined in GST Act, that as per the definition under the erstwhile Finance Act, 1994, i) All new constructions, ii) All types of additions and alterations to abandoned or damaged structures on land that are required to make them workable; iii) Erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise. Taking into consideration the nature or contracts. (b) As per para 1.3.1 of CPWD Manual, 2014, original works means (i) all new constructions, (ii) all types of additions, alterations and/ or special repairs to newly acquired assets, abandoned or damaged assets that are required to make them workable. (iii) major replacements or remodeling of a portion of an existing structure or installation or other works, which results in a genuine increase in the life and val

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tral Tax @6% in terms of Notfn. No. 11/2017-Central Tax (Rate) as amended by Notfn. No. 24/2017 – Central Tax (Rate), the condition is where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. The application does not have any explanation/ evidence to substantiate the fulfillment of this condition. However in terms of paras 3 & 4 of Govt. of Maharashtra Resolution dated 25.06.2014, the work of rehabilitation and resettlement with respect to Navi Mumbai International Airport has been given to M/s. CIDCO. As such condition in Column 5 of the Table is fulfilled as far as the first contract (work order) dated 21.06.2017 is concerned. As regards other contract (work order) dated 11.01.2013, the same is to be completed in Ulwe Node. As per Notification dated 20.03.1971 issued by Government of Maharashtra

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Goods and Services Tax – Started By: – Kratant Khandelwal – Dated:- 2-10-2018 Last Replied Date:- 5-10-2018 – Dear Sir,I am launching a delivery kitchen model for a restaurant where I will be only supplying food through my own riders and third party deliveries like zomato etc. Now my query is that I am incurring expenditure for kitchen equipment and construction and various other expenditures and paying GST @ 18% on them, will I be eligible for getting a refund on the same from the government? as my tax bracket lies in 5% under GST, and tax paid is at @ 18% for construction kitchen equipment lighting consultancy etc. – Reply By Yash Jain – The Reply = Dear Sir, Congratulation on your new restaurant and we hope to come and dine 😉 Sir, as p

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Goods and Services Tax – Started By: – ajit tiwary – Dated:- 1-10-2018 Last Replied Date:- 2-10-2018 – Dear all,We all know TDS has been implemented under gst. My query is I have a client who runs his business in same state at four different location and taken one GST number now the question arises that whether they require only one registration or four different registration for deduction of TDS under gst. All the return like gate 3b and gate 1 have been filed as consolidated basis. Please suggestThanking youYour faithfully – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = In my view your client is to take registration for each State. – Reply By Yash Jain – The Reply = Dear Sir, As per Sec 51 at present the TDS Deduction obligation is re

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Goods and Services Tax – Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated 14.09.2018 – reg – TMI Updates – Highlights

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Goods and Services Tax – GST – Dated:- 1-10-2018 – GST Revenue collection for September 2018 crossed ₹ 94,000 crore Revenues collected in September shows an upward trend as compared to August, 2018 The total gross GST revenue collected in the month of September, 2018 is ₹ 94,442 crore of which CGST is ₹ 15,318 crore, SGST is ₹ 21,061 crore, IGST is ₹ 50,070 crore (including ₹ 25,308 crore collected on imports) and Cess is ₹ 7,993 crore (including &#8377

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2018 (10) TMI 255 – BOMBAY HIGH COURT – TMI – Filing of Trans-I form – migration to gst regime – transitional provisions – transitional credit – Held that:- The Petitioner states that they have received a communication from the Respondent that the issue raised by the Petitioner herein, has been resolved. However, on instructions, Mr. Raichandani, learned Counsel states that while seeking to act in terms of directions received by them from the Respondent, they are facing some difficulties and, therefore, seeks time to resolve this issue with the assistance of the Respondent, before the next date – Petition is adjourned to 8th October, 2018. – WRIT PETITION NO. 5410 OF 2018 Dated:- 1-10-2018 – M.S. SANKLECHA & RIYAZ I. CHAGLA, JJ. Mr. B

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2018 (10) TMI 317 – MADRAS HIGH COURT – TMI – Maintainability of appeal – statutory appellate remedy before the Commissioner of Customs and Central Excise, Appeals-1, Coimbatore – classification of capacitor box/control panel under chapter heading 8537 of the Schedule to the Central Excise Tariff Act, 1985, read with Section-174 of the Central Goods and Services Tax Act, 2017 – Held that:- This Court is not inclined to entertain the present writ petition on the sole reason that the petitioner has to avail the alternative remedy of appeal – this writ petition is disposed of, without expressing any view on the merits of the matter, with liberty to the petitioner to file such appeal, by complying with other statutory requirements, within a period of two weeks from the date of receipt of a copy of this order. – W.P.No.25417 of 2018 And W.M.P.Nos.29578 & 29579 of 2018 Dated:- 1-10-2018 – Mr. K. Ravichandrabaabu J. For the Petitioner : Mr.Raghavan Ramabadran For the Respondents : Mr.A.P.Sr

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Tax Act, 2017. 5. There is no dispute to the fact that before passing the impugned order, the petitioner was served with show cause notice, who in turn filed its reply to the same. Perusal of the impugned order would show that the Adjudicating Authority has considered the merits of the matter in detail and arrived at such conclusion. The contentions raised by the petitioner on merits of the matter, as well as the correctness or otherwise of the order passed by the Adjudicating Authority, impugned in this writ petition, cannot be gone into at this stage by this Court, for giving any view on the same for the simple reason, that as against the said order, the petitioner is having a statutory appellate remedy before the Commissioner of Customs and Central Excise, Appeals-1, Coimbatore, as evident from the impugned order itself. 6. Needless to say that when such statutory appellate remedy is available as against the order in original, it is for the petitioner to approach such authority and

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ider and direct the Appellate Authority to entertain the appeal and decide the same on merits. 8. Considering the fact that this Court is not inclined to entertain the present writ petition on the sole reason that the petitioner has to avail the alternative remedy of appeal as stated supra, this writ petition is disposed of, without expressing any view on the merits of the matter, with liberty to the petitioner to file such appeal, by complying with other statutory requirements, within a period of two weeks from the date of receipt of a copy of this order. If any such appeal is filed before the concerned Appellate Authority within the time stipulated as stated supra, the same shall be considered and orders will be passed on merits and in accordance with law, without reference to the period of limitation. No costs. Consequently, the connected miscellaneous petitions are closed. – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxmanagement –

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2018 (10) TMI 319 – BOMBAY HIGH COURT – TMI – CENVAT Credit – output service not provided – Whether the service tax paid on inputs such as electricity transmission structure etc., could be utilized to pay service tax on output service, when the Assessee had not provided any output service?
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Held that:- It is an undisputed fact that the Respondent herein, was granted registration by the Appellant to pay service tax on the broadcasting services being provided by it. Respondent had admittedly discharged the tax on the output services through their office in India – If the contention of the Appellant-Revenue is to be accepted, then the payment made on output service is not payment of service tax, then in such a case, the credit taken stands reversed by payment made on output service.
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The question of law, as proposed, does not give rise in the present facts to any substantial question of law. Thus, not entertained.
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Appeal dismissed. – CENTRAL EXCISE APPEAL NO. 243 OF 2017

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ed under the Finance Act, 1994 for providing taxable output services namely – Broadcasting Services. The Respondent has been availing Cenvat Credit under the Cenvat Credit Rules 2004 in respect of its inputs services used for providing broadcasting services. The Respondent has been paying service tax on the broadcasting services as its output services, inter alia, utilizing the Cenvat Credit paid on the inputs services/goods. 5. Revenue was of the view that the Respondent was not providing any output service in India during the period July, 2012 to March, 2014. Thus, on 30th January, 2015, a show cause notice was issued to the Respondent, seeking to deny Cenvat Credit for the period July, 2012 to March, 2014 as it did not provide any output service in India. 6. The Respondent by its reply dated 20th March, 2015 resisted its show cause notice. However, the Commissioner of Service Tax by an order dated 28th August, 2015 confirmed the show cause notice. This, on the ground that the Respon

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e is to be accepted, then the payment made on output service is not payment of service tax, then in such a case, the credit taken stands reversed by payment made on output service. In support, reliance was placed upon the decision of the its Coordinate Bench in Infosys Technologies Ltd. V/s. Commissioner of Central Excise, Pune-I 2017 (47) STR 24. Thus, allowed the appeal. 8 We note that the impugned order dated 31st March, 2017 of the Tribunal, inter alia, placed reliance upon the following observations of its Coordinate Bench in the case of Infosys Technologies Ltd. (supra), wherein it was held, as under: …. …. …. …. …. …. …. …. Registration under the scheme of Finance Act, 1994 is the acknowledgment of having transacted in a 'taxable service', should such a registrant keep itself out of the purview of the tax net, the obligation to determine liability to tax shifts tot he 'proper officer'. Having registered itse

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application to the fact of the present case, as it dealt with refund application filed by the Infosys Technologies Ltd., (supra) while in this case, is a demand case, seeking reversal of the Credit. The distinction sought to be made by the Revenue, is in our view, of no consequence. The substance of the issue is entitlement to take Cenvat Credit on the inputs services, when admittedly the tax on the output services has been collected by the Revenue. 10. Therefore, once the Revenue has accepted the order of the Tribunal in the case of Infosys Technologies Ltd. (supra), the distinction pointed out by the Revenue of Infosys Technologies Ltd., (supra), being a case of refund and this a case of demand, is held by us a distinction of no consequence, to decide the issue at hand. 11. Therefore, the question of law, as proposed, does not give rise in the present facts to any substantial question of law. Thus, not entertained. 12. Accordingly, Appeal dismissed. No order as to costs. – Case la

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2018 (10) TMI 561 – CESTAT CHENNAI – TMI – Cum-tax benefit – case of appellant is that they had not collected the service tax and therefore they have to be given cum-tax benefit – abatement for property tax under N/N. 24/2007-ST dated 22.5.2007 – Held that:- It is brought out that the appellant had put forward cum-tax benefit and the same has not been considered by the authorities below stating that the appellant has not furnished evidence. The ld. counsel has submitted that though necessary documents / bills were produced before the adjudicating authority, the same was not considered. That the appellant is ready to furnish the necessary documents again if a chance is given to them – the issue whether the appellant is eligible for cum-tax benefit requires to be remanded to the adjudicating authority for fresh consideration.
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Benefit of SSI exemption under N/N. 6/2005-ST dated 1.3.2005 – Held that:- This aspect also requires reconsideration by the adjudicating authority.
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d by the adjudicating authority and upheld by the Commissioner (Appeals) in the impugned order. 2. On behalf of the appellant, ld. counsel Shri S.Kannappan submitted that the appellant is not contesting the liability to pay service tax under renting of immovable property service. The period involved is from1.6.2007 to 30.9.2011. He submitted that for the first year of the disputed period (1.6.2007 to 31.3.2008), the appellants would be eligible for exemption of ₹ 8 lakhs as per Notification No. 6/2005-ST dated 1.3.2005. It is also submitted by him that the appellant had not collected the service tax and therefore they have to be given cum-tax benefit. Even though this plea was put before the authorities below, the same was not considered. Further, that the abatement for property tax under Notification No.24/2007-ST dated 22.5.2007 has not been given to the appellants. The ld. counsel pleaded that the penalties may be waived invoking Section 80 of the Finance Act, 1994 for the rea

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, the same was not considered. That the appellant is ready to furnish the necessary documents again if a chance is given to them. Taking these submissions into consideration, we are of the view that the issue whether the appellant is eligible for cum-tax benefit requires to be remanded to the adjudicating authority for fresh consideration. 5.1 The counsel has also pointed out that for the first year of the disputed period (1.6.2007 to 31.3.2008), the appellant would be eligible for exemption of ₹ 8 lakhs as per Notification No. 6/2005-ST dated 1.3.2005. This aspect also requires reconsideration by the adjudicating authority. Further, it is also seen from the records that the appellant has not been given the abatement for the property tax under Notification No.24/2007-ST dated 22.5.2007. The adjudicating authority shall also consider this plea of the appellant if sufficient proof is adduced by the appellant. 5.2 The ld. counsel has prayed for waiver of penalties. On perusal of rec

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2018 (10) TMI 657 – CESTAT HYDERABAD – TMI – Refund claim – service tax paid on CHA Services – expenses incurred by the appellant beyond the place of removal – Case of Revenue that CHA expenses incurred were not in accordance with notification No. 41/2012-ST, dated 29.06.2012 as the CHA expenses were incurred before the place of removal and not after the place of removal and hence the appellant is not eligible for refund.
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Held that:- The amendment to the statutory provisions, vide Finance Act, 2016, has finally put the dispute to rest – Amendment of notification issued under section 93A of Finance Act, 1994 has clarified that refund on such services allowed – refund allowed – appeal allowed – decided in favor of appellant. – ST/30775/2018 – A/31252/201 – Dated:- 1-10-2018 – Mr. P.K. Choudhary, MEMBER (JUDICIAL) For the Appellant : Shri P. Venkat Prasad, Advocate For the Respondent : Shri A.V.L.N. Chary, Superintendent /AR ORDER PER: MR. P.K. CHOUDHARY 1. The facts of the case in

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he latest notification No. 1/2016-ST, dated 03.02.2016, wherein, a new clause has been substituted. It is his submission that the amended notification is very much clear that the input services can be availed within the factory premises or it can be used beyond the place of factory etc. He further submits that notification No. 01/2016-ST (supra) is applicable retrospectively i.e. w.e.f. 01.07.2012 and therefore the appellant is eligible for rebate. 3. Ld. DR reiterates the findings of the lower appellate authority. 4. Heard both sides and perused the appeal records. 5. On perusal of records, I find that the period of dispute is from January 2014 to October 2014. The appellant has claimed refund of service tax paid in respect of the services availed from their Custom House Agents. These services have been utilised for export of their goods viz; Black Galaxy Cutter Slabs, Black Galaxy Polished Granite Slabs. The Asst. Commissioner/Refund Sanctioning Authority had sanctioned the amount. T

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and shall be deemed to have been amended retrospectively, in the manner specified in column (2) of the Tenth Schedule, on and from and up to the corresponding dates specified in column (3) of the Schedule, and accordingly, any action taken or anything done or purported to have taken or done under the said notification as so amended, shall be deemed to be, and always to have been, for all purposes, as validly and effectively taken or done as if the said notification as amended by this sub-section had been in force at all material times. (2) Rebate of all such service tax shall be granted which has been denied, but which would not have been so denied had the amendment made by sub-section (1) been in force at all material times. (3) Notwithstanding anything contained in the Finance Act, 1994 (32 of 1994), an application for 2 the claim of rebate of service tax under sub-section (2) shall be made within the period of one month from the date of commencement of the Finance Act, 2016. Statuto

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Extension of time limit for submitting the declaration in FORM GST TRAN-I under rule 117(1A) of the Madhya Pradesh Goods and Service Tax Rules, 2017 in certain cases – GST – States – Order No 05-2018 28-17-24(B)-I-GST-298 – Dated:- 1-10-2018 – Office of the Commissioner, Commercial Tax, Madhya Pradesh, Indore No. 28/17/24(B)-I-GST-298 Indore: 01/10/2018 Order No. 05/2018 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Madhya Pradesh Go

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2018 (11) TMI 747 – CESTAT CHENNAI – TMI – Penalty – renting of immovable property service – waiver of penalty sought on the ground that during the period the issue was under confusion – Held that:- The issue whether renting of immovable property is subject to levy of service tax was under litigation during the disputed period and there were litigations filed by the tenants pending before the various High Courts. The issue is still pending before the Hon’ble Supreme Court as per the decisions cited by ld. counsel for the appellant – the penalties imposed cannot sustain and requires to be set aside.
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The matter is remanded to the adjudicating authority to reconsider the issues – appeal allowed in part and part matter on remand. – Appeal No. ST/40586/2015 – Final Order No. 42525/2018 – Dated:- 1-10-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Ms. S. Sridevi, Advocate for the Appellant Shri B. Balamurugan, AC (AR) for the Respond

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enalties may be waived invoking Section 80 of the Finance Act, 1994 for the reason that during the said period the issue whether renting of immovable property was subject to levy of service tax was under much confusion and there were litigations pending before the Hon ble Delhi High Court. The issue is still pending before the Hon ble Supreme Court in the case of Union of India Vs. UTV News Ltd. reported in 2018 (13) GSTL 3 (SC) as well as Mineral Area Development Authority and Others Vs. SAIL – (2011) 4 SCC 450. 3. The ld. AR Shri B. Balamurugan supported the findings in the impugned order. He submitted that there are no grounds to interfere in the impugned order. 4. Heard both sides. 5. On perusal of the impugned order as well as the submissions made by the appellant, it is brought out that the appellant had put forward cum-tax benefit and the same has not been considered by the authorities below stating that the appellant has not furnished evidence. That the appellant is ready to fu

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of service tax was under litigation during the disputed period and there were litigations filed by the tenants pending before the various High Courts. The issue is still pending before the Hon ble Supreme Court as per the decisions cited by ld. counsel for the appellant. We also find that in the case of Krishi Upaj Mandi Samiti Vs. Commissioner -2018 (13) GSTL J97 (SC), the matter is still pending before the Hon ble Supreme Court. For these reasons, we find that the penalties imposed cannot sustain and requires to be set aside. Thus the penalties imposed under sections 77 and 78 of the Finance Act,1994 are set aside and impugned order is modified to the extent of setting aside the penalties imposed. The matter is remanded to the adjudicating authority to reconsider the issues discussed above. 6. In the result, the appeal is partly allowed and partly remanded in the above terms. (Dictated and pronounced in open court) – Case laws – Decisions – Judgements – Orders – Tax Management Ind

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2018 (11) TMI 748 – CESTAT CHENNAI – TMI – Condonation of delay in filing appeal – Renting of immovable property service – non-payment of Service Tax – Held that:- The appellant filed appeal before Commissioner (Appeals) only on 26.11.2014. Both the appeals were filed before the Commissioner (Appeals) after the condonable period of 90 days. The Commissioner (Appeals) has dismissed the appeals observing that the appeals were filed after the condonable period provided in the law – appeal dismissed. – Appeal Nos. ST/42570/2014 and ST/40505/2015 – Final Order Nos. 42526-42527/2018 – Dated:- 1-10-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri M. Muthukumar, Consultant for the Appellant Sh

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ltant reiterated the grounds of appeals and pleaded that a lenient view may be taken. 4. The ld. ARs for Revenue supported the findings in the impugned order. 5. Heard both sides. 6. In Appeal No. ST/42570/2014, the Order-in-Original is dated 28.3.2013 and was received by the appellant on 8.4.2013. The appellant filed appeal before Commissioner (Appeals) only on 24.7.2013. In Appeal No. ST/40505/2015, the Order-in-Original is dated 18.7.2014.3.2013 and was received by the appellant on 23.7.2014. The appellant filed appeal before Commissioner (Appeals) only on 26.11.2014. Both the appeals were filed before the Commissioner (Appeals) after the condonable period of 90 days. The Commissioner (Appeals) has dismissed the appeals observing that th

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2018 (11) TMI 1501 – RAJASTHAN HIGH COURT – TMI – Maintainability of petition – appealable order – imposing tax liability and interest upon the petitioner in the proceedings under Section 129 (3) of the Rajasthan/Central Goods and Service Tax Act, 2017 – Section 107 of the Rajasthan/Central Goods and Service Tax Act, 2017.
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Held that:- The order impugned is appealable under Section 107 of the Act of 2017 – this Court is not inclined to entertain the present writ petition. It will be, howev

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Goods and Services Tax – Started By: – Ankit Gangrade – Dated:- 29-9-2018 Last Replied Date:- 11-10-2018 – While claimng Refund of unutilised input tax credit on zero rated supplies ,Can we take refund of input tax credit on those input services which are capitalised with the value of capital goods in books of accounts? – Reply By Yash Jain – The Reply = Dear Sir, Yes, we can take input for those input services which have been capitalized in the books of account, only with condition that the Input Should not have been capitalized. Reason : When we fill Form GSTR 3B, the refund amount in RFD-01 is autopopulated from the said form. Hence yes, ITC can be applied for refund, only if the said input is not capitalized. Comments from esteemed members highly solicited – Reply By Ankit Gangrade – The Reply = As per my opinion, Refund of unutilised ITC on same input services not available because this service is input services for capital goods completion, not for export material – Reply By Yas

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goods also , cannot be utilized for discharge for GST Liability for Domestic sales, and hence should lapse. Hence considering aforesaid, we can easily take ITC Refund for Capital Goods. Comments from esteemed members highly solicited. – Reply By Nitika Aggarwal – The Reply = Dear Sir, In my humble opinion, keeping in view the provisions of section 54 of CGST Act, 2017 read with rule 89 of CGST Rules, 2017, refund can be claimed only in respect of input and input services which are used for making such zero-rated supplies of goods or services or both but not in respect of capital goods. Regards Nitika Aggarwal 9999804960 – Reply By Yash Jain – The Reply = Dear Sir/Madam, Reproducing herewith the Rule 89 (Relevant Clauses Only – as such) and as under, 89(3) Where the application relates to refund of input tax credit, the electronic credit ledger shall be debited by the applicant by an amount equal to the refund so claimed. 89(4) In the case of zero-rated supply of goods or services or bo

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undertaking; Hence were it is categorically stated that Input is only in respect of Input other than capital Goods?. Then what will happen to input of capital Goods as the full CGST Act does not impose any restrictions. Comments from other members highly solicited. – Reply By Pavan Mahulkar – The Reply = Dear Yash Jain Sir, We can't presume Inputs as Capital Asset Please refer definition of INPUT as per section 2 of CGST Act (59) input means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business; – Reply By Nitika Aggarwal – The Reply = I have the same view as inscripted by Mr. Pavan Mahulkar.The Government is going to give benefit only in respect of those input and input services which are used in the course or furtherance of Zero-rated supply not other than that.Nitika Aggarwal9999804960 – Reply By Yash Jain – The Reply = Dear Pavan Sir Ji/ Nikita Ji, Sir/Madam, first of all we are applying for Refund of Input tax Cre

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