Goods and Services Tax – Classification of Supply – supply of goods or services – Levy of GST – Supply of printed question papers for various examinations conducted by the Government/Government aided
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Goods and Services Tax – Input Tax Credit – stock transfer from the Head Office to its branches in other States at Zero Value – optical lenses and frames for spectacles and accessories. – if the value
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Goods and Services Tax – Release of seized goods with vehicle – incorrect E-way bill – Surprisingly, neither the mobile squad authority nor the appellate authority appreciated the claim of the petitio
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VAT and Sales Tax – Validity of VAT assessment after introductions of GST – Assessment after the amendment to the Constitution by virtue of which Article 246A was inserted – Notices issued. – TMI Updates – Highlights
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Goods and Services Tax – Anti-Profiteering – benefit of reduction in the rate of GST in restaurant service – purchase of 6 Hara Bhara Kabab Sub – base price of the product increased from ₹ 130/-
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Goods and Services Tax – GST – Dated:- 29-9-2018 – Frequently Asked Questions on TCS Sr. no. Question Answer 1. What is Electronic Commerce? As per Section 2(44) of the CGST Act, 2017, electronic Commerce means the supply of goods or services or both, including digital products over digital or electronic network. 2. Who is an e-commerce operator? As per Section 2(45) of the CGST Act, 2017, electronic Commerce operator means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce. 3. What is Tax Collection at Source (TCS)? As per Section 52 of the CGST Act, 2017 the e-commerce operator, not being an agent, is required to collect an amount calculated at the rate not exceeding one per cent., as notified by the Government on the recommendations of the Council, of the net value of taxable supplies made through it, where the consideration with respect to such supplies is to be collected by such operator. The amount so collected is called a
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made by him. However, a person supplying services, other than supplier of services under section 9 (5) of the CGST Act, 2017, through an e-commerce platform are exempted from obtaining compulsory registration provided their aggregate turnover does not exceed INR 20 lakhs (or INR 10 lakhs in case of specified special category States) in a financial year. Government has issued the notification No. 65/2017 – Central Tax dated 15th November, 2017 in this regard. 7. Whether e-Commerce operator is required to obtain registration in every State/UT in which suppliers listed on their e-commerce platform are located to undertake the necessary compliance as mandated under the law? As per the extant law, registration for TCS would be required in each State / UT as the obligation for collecting TCS would be there for every intra-State or inter-State supply. In order to facilitate the obtaining of registration in each State / UT, the e-commerce operator may declare the Head Office as its place of b
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ration for TCS irrespective of the fact whether e-Commerce operator is already registered under GST as a supplier or otherwise and has GSTIN. 10. What is meant by net value of taxable supplies ? The net value of taxable supplies means the aggregate value of taxable supplies of goods or services or both, other than the services on which entire tax is payable by the e-commerce operator, made during any month by a registered supplier through such operator reduced by the aggregate value of taxable supplies returned to such supplier during the said month. 11. Whether value of net taxable supplies to be calculated at gross level or at GSTIN level? The value of net taxable supplies is calculated at GSTIN level. 12. Is every e-commerce operator required to collect tax on behalf of actual supplier? Yes, every e-commerce operator is required to collect tax where the supplier is supplying goods or services through e-commerce operator and consideration with respect to the supply is to be collected
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e collected in respect of supplies made by the composition taxpayer? As per section 10(2)(d) of the CGST Act, 2017, a composition taxpayer cannot make supplies through e-commerce operator. Thus, question of collecting TCS in respect of supplies made by the composition taxpayer does not arise. 17. Whether TCS is to be collected on import of goods or services or both? TCS is not liable to be collected on any supplies on which the recipient is required to pay tax on reverse charge basis. As far as import of goods is concerned since same would fall within the domain of Customs Act, 1962, it would be outside the purview of TCS. Thus, TCS is not liable to be collected on import of goods or services. 18. Is there any exemption on Gold, owing to the fact that rate of GST is only 3% and TCS on it would erode the margin for the seller? No such exemption from TCS has been granted. 19. Whether payment of TCS through Input Tax Credit of operator for depositing TCS as per Section 52 (3) of the CGST
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mount be reported? Negative amount cannot be declared. There will be no impact in next tax period also. In other words, if returns are more than the supplies made during any tax period, the same would be ignored in current as well as future tax period(s). 22. What is the time within which such TCS is to be remitted by the e-commerce operator to the Government account? The amount collected by the operator is to be paid to appropriate government within 10 days after the end of the month in which the said amount was so collected. 23. How can actual suppliers claim credit of TCS? The amount of TCS deposited by the operator with the appropriate Government will be reflected in the electronic cash ledger of the actual registered supplier (on whose account such collection has been made) on the basis of the statement filed by the operator in FORM GSTR-8 in terms of Rule 67 of the CGST Rules, 2017. The said credit can be used at the time of discharge of tax liability by the actual supplier. 24.
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ement, electronically, containing the details of outward supplies of goods or services effected through it, including the supplies of goods or services returned through it, and the amount collected by it as TCS during a month within 10 days after the end of such month in FORM GSTR-8. The operator is also required to file an annual statement by 31st day of December following the end of the financial year in which the tax was collected in FORM GSTR-9B. 26. Whether interest would be applicable on non-collection of TCS? As per section 52(6) of the CGST Act, 2017, interest is applicable on omission as well in case of incorrect particulars noticed. In such a case, interest is applicable since it is a case of omission. Further penalty under section 122(vi) of the CGST Act, 2017 would also be leviable. 27. What will be the place of supply for e-commerce operator for recharge of talk time of the Telecom Operator / recharge of DTH / in relation to convenience fee charged from the customers on bo
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Standard Operating Procedure on TDS under GST – Goods and Services Tax – GST – Dated:- 29-9-2018 – PDF DOWNLOAD – News – Press release
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Goods and Services Tax – Started By: – ROHIT GOEL – Dated:- 29-9-2018 Last Replied Date:- 30-10-2018 – One of our client is engaged in providing GTA services to companies on which GST has been paid by such companies under reverse charge mechanism. Our client is taking truck services from other transporters and paying freight to such transporters but no reverse charge has been paid on such amount as input of GST is not available to the client.Is it the correct view or we have to deposit GST on amount of freight paid… – Reply By Sanjeev Arora – The Reply = जी सर – Reply By SHIVKUMAR SHARMA – The Reply = Yes,Your Client has to pay GST on Freight paid to Transporter under RCM whether ITC on Freight available or not –
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Goods and Services Tax – GST – Dated:- 29-9-2018 – During the 30th Meeting of the GST Council held here yesterday, the proposal of the State of Kerala for imposition of Cess on SGST for rehabilitation and flood affected works was discussed in detail. The Council decided to constitute a 7-Member Group of Ministers (GoM) to examine this issue in depth. Accordingly, the Union Finance Minister, Shri Arun Jaitley, has approved the constitution of a Group of Ministers yesterday (28th September, 2018)
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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 29-9-2018 Last Replied Date:- 15-11-2018 – Recent Advance Ruling on Taxability under GST The issue of whether: Whether beer bearing brand/s owned by M/s United Breweries Limited (Brand Owner/UBL) manufactured by Contract Brewing Units (CBUs) out of the raw materials, packaging materials and other input materials procured by it and accounted by it and thereafter selling such beer to various parties under its invoicing would be considered as supply of services and whether GST is payable by the CBUs on the profit earned out of such manufacturing activity? and Whether GST is payable by the Brand owner on the Surplus Profit transferred by the CBU to the Brand Owner out of such manufacturing activity? recently came up before Authority for Advance Rulings, Karnataka on the application of M/s United Breweries Ltd. [ 2018 (7) TMI 835 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA ]. According to the facts, the Applicant was engaged
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d by the CBUs. Besides this the CBUs retain the manufacturing cost, the manufacturing and distribution overheads and its portion of net profit. The balance of the sale proceeds, after the CBUs have apportioned part of the proceeds as enumerated above to themselves, is transferred to UBL as surplus/profit earned by the brand owner. The contract manufacturing arrangement empowers the CBUs to use the brand name of UBL for the limited purpose of facilitating manufacture of UBL owned brands of beer by the CBUs and this usage is in accordance with Section 48(2) of Trademark Act. The scheme of the agreements provides that UBL would provide the technical knowhow to the breweries, including close supervision of procuring and manufacturing processes, and the breweries in turn would endeavour to manufacture beer of the requisite standards and sell the same as regulated by the State laws. The revenue sharing agreement stipulates that apart from the cost of the raw material, cost related to energy
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The CBUs further account for the manufacturing cost and distribution overheads in their books of account as they had procured all the resources for the manufacture of the beer. Further they also retain a certain amount of profit. After accounting all these revenues the CBUs transfer the balance amount to the applicant. The point to be determined here is whether the CBUs are supplying any service to the applicant by undertaking to manufacture beer according to their specifications thereby rendering them liable to pay GST on the profit earned by them by virtue of supply of service to the applicant. The CBUs undertake the manufacture of goods for or on behalf of the applicant, apparently in the nature of a job work. 'Job work' is defined under Section 2 (68) of the CGST Act, 2017 and Section 2(68) of the KSGST Act, 2017 as follows: Job work means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be
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eadings. Services related to manufacture appear in Section 8 under Heading 9988. The Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 at serial number 26, also requires that Heading 9988 is applicable when the physical inputs are owned by person other than the manufacturer. Further Heading 9989 also provides for classification of other manufacturing services apart from those under Heading 9988. There are four groups of services under heading 9989, ranging from group 99891 to 99894. The manufacturing activity undertaken by the CBUs does not appear in any of the services listed in the aforesaid groups from 99891 to 99894. It was evident that the manufacturing activity carried out by the CBUs does not fall under the Heading 9989. In order that a manufacturing activity be covered under Heading 9988, it is necessary that the goods worked upon should be supplied by a registered person to the manufacturer. Therefore, to determine whether the activity undertaken by the CBUs falls u
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ex-factory price. All these clauses indicate that the ownership of the raw material required to manufacture beer rests with the manufacturer and not with the applicant. Therefore, the applicant had not supplied any goods used in the manufacturing activity undertaken by the CBUs. Consequently, the manufacturing activity undertaken by the CBUs does not qualify classification under Heading 9988. As a result the CBUs are not engaged in supply of any service to the applicant. In view of this factual matrix, AAR concluded that the CBUs are not engaged in supply of service to the applicant and therefore there does not arise any liability to pay GST on the amount retained by the CBUs as their profit. On the question of taxing on the surplus profit transferred by the CBU to the brand owner arising out of manufacturing activity, it was observed that the applicant enters into a business agreement with the CBUs in the nature of a principal to principal arrangement. This arrangement calls upon the
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as at serial number 35 of the Notification. It was ruled that GST is payable by the Brand owner (UBL) on 'Surplus Profit transferred by the CBU to brand owner out of the manufacturing activity and the supply of service to the CBUs is classified under Service Code (Tariff) 999799 and liable to pay GST at 18% ( CGST-9%, SGST-9%) on the amount received from the CBUs. – Reply By Prasanna Kumar – The Reply = The issues were dealt by you in your article NO GST ON CONTRACTUAL LIQUOR BOTTLING (PART-1).Since the manufacturing of beer doesnot fit into the definition of Job work under GST laws, the authorities cannot levy GST on this activity. RulingIt was ruled that since the applicant is engaged in supply of service and the service does not find mention at any other entry in the Classification table it has to be placed in the residual entry. The applicable rate of Central Tax is as at serial number 35 of the Notification.It was ruled that GST is payable by the Brand owner (UBL) on 'Sur
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GST – States – 21/2018-State Tax – Dated:- 29-9-2018 – Government of Himachal Pradesh Excise and Taxation Department No.EXN-F(10)-28/2018 Dated: Shimla-2 29th September, 2018 Notification No. 21/2018-State Tax In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force with retrospective effect from 18th April, 2018. 2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, – (i) in rule 89, for sub-rule (5), the following shall be substituted, namely:- (5). In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula:- Maximum Ref
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nd Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund. Provided further that an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund. (2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund. (3) Accounts of the Fund maintained by the Central Government shall be subject to audit by the Comptroller and Auditor General of India. (4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the Committee ) with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utili
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to require any applicant to produce before it, or before a duly authorized officer of the Central Government or the State Government, as the case may be, such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application; (c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government, as the case may be; (d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant; (e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act; (f) to recover any sum due from any applicant in accordance with the provisions of the Act; (g)
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retary. (8) The Committee shall make recommendations:- (a) for making available grants to any applicant; (b) for investment of the money available in the Fund; (c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication; (d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee); (e) for making available up to 50% of the funds credited to the Fund each year, for publicity/ consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty five crore rupees per annum. Explanation.- For the purposes of this rule, (a) 'applicant' means, (i) the Central Government or State Government; (ii) regulatory authorities or autonomous bodies constituted under an Act of Parliame
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incurred by him in a case instituted by him in a consumer dispute redressal agency. (b) 'application' means an application in the form as specified by the Standing Committee from time to time; (c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers; (d) 'Committee' means the Committee constituted under sub-rule (4); (e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which central tax has been paid; (f) Fund means the Consumer Welfare Fund established by the State Government under section 57 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017); (g) 'proper officer' means the officer having the power under the Act to mak
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in stock, inputs contained in semi-finished or finished goods held in stock and capital goods /plant and machinery Unit Quantity Code (UQC) Qty Value (As adjusted by debit/credit note) Input tax credit/Tax payable (whichever is higher) (Rs.) No. Date Central tax State/Union territory tax Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 8 (a) Inputs held in stock (where invoice is available) 8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available) 8 (c) Capital goods/plant and machinery held in stock 8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock (where invoice is not available) 9. Amount of tax payable and paid (based on Table 8) Sr.No. Description ITC reversible/Tax payable Tax paid along with application for cancellation of registration (GST REG-16) Balance tax payable (3-4) Amount paid through debit to electronic cash ledger Amount paid through debit to electronic credit ledger Central Tax St
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duct tax at source under section 51; and (v) Persons required to collect tax at source under section 52. 2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed. 3. Following points need to be taken care of while providing details of stock at Sl. No.8: (i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods; (ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60thper month or part thereof from the date of invoice/purchase taking useful life as five years. 4. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8 (against entry 8 (d)) shall be duly certified by a practici
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Circular regarding Enforcement of TDS provision under GST – GST – States – 12-4/78-EXN-Tax-Part-(278/25)-29056 – Dated:- 29-9-2018 Circular – Trade Notice – Public Notice – Instructions – Office orders
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GST – States – F.A-3-33-2018-1-V-(88) – Dated:- 29-9-2018 – Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, Dated 29th September, 2018 No. F.A-3-33-2018-1-V-(88).-In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- AMENDMENTS 1. In the Forms to the Madhya Pradesh Goods and Services Tax Rules, 2017, after FORM GSTR-9A, the following shall be inserted namely:- FORM GSTR-9C See rule 80(3) PART – A – Reconciliation Statement Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name < Auto > 3B Trade Name (if any) <Auto > 4 Are you liable to audit under any Act? << Please specify >> (Amount in ₹ in all tables) Pt. II Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9) 5
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ustments in turnover under section 15 and rules thereunder (+/-) N Adjustments in turnover due to foreign exchange fluctuations (+/-) O Adjustments in turnover due to reasons not listed above (+/-) P Annual turnover after adjustments as above < Auto > Q Turnover as declared in Annual Return (GSTR9) R Un-Reconciled turnover (Q – P) AT1 6 Reasons for Un – Reconciled difference in Annual Gross Turnover A B C Reason 1 << Text >> Reason 2 << Text >> Reason 3 << Text >> 7 Reconciliation of Taxable Turnover A Annual turnover after adjustments (from 5P above) <Auto> B Value of Exempted, Nil Rated, Non-GST supplies, No-Supply turnover C D E F Zero rated supplies without payment of tax Supplies on which tax is to be paid by the recipient on reverse charge basis Taxable turnover as per adjustments above (A-B-C-D) < Auto > Taxable turnover as per liability declared in Annual Return (GSTR-9) G Unreconciled taxable turnover (F-E) AT 2 8 Reasons f
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ate tax/UT tax Integrated tax Cess, if applicable 1 2 3 4 5 6 5% 12% 18% 28% 3% 0.25% 0.10% Interest Late Fee Penalty Others (please specify) Pt. IV Reconciliation of Input Tax Credit (ITC) 12 Reconciliation of Net Input Tax Credit (ITC) A ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts) B ITC booked in earlier Financial Years claimed in current Financial Year (+) C ITC booked in current Financial Year to be claimed in subsequent Financial Years (-) D ITC availed as per audited financial statements or books of account < Auto > E ITC claimed in Annual Return (GSTR9) F Un-reconciled ITC ITC 1 13 Reasons for un-reconciled difference in ITC A B C Reason 1 << Text >> Reason 2 << Text >> Reason 3 << Text >> 14 Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books
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rated Tax Cess Interest Penalty Pt.V Auditor's recommendation on additional Liability due to non-reconciliation To be paid through Cash Description Value Central tax State tax/UT tax Integrated tax Cess, if applicable 1 2 3 4 5 6 5% 12% 18% 28% 3% 0.25% 0.10% Input Tax Credit Interest Late Fee Penalty Any other amount paid for supplies not included in Annual Return (GSTR 9) Erroneous refund to be paid back Outstanding demands to be settled Other (Pl. specify) Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from. **(Signature and stamp/Seal of the Auditor) Place: …………… Name of the signatory ………………… Membership No……………… Date: …………… Full address ……………&helli
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/ entities, will have to internally derive their GSTIN-wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States. 5B Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting in the last financial year and was carried forward to the current financial year shall be declared here. In other words, when GST is payable during the financial year on such revenue (which was recognized earlier), the value of such revenue shall be declared here. (For example, if rupees Ten Crores of unbilled revenue existed for the financial year, 2016-17, and during the current financial year, GST was paid on rupees Four Crores of such revenue, then value of rupees Four Crores rupees shall be declared here) 5C Value of all advances for which GST has been paid but
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t payable on such revenue in the same financial year shall be declared here. 5I Value of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statement shall be declared here. 5J Aggregate value of credit notes which have been accounted for in the audited Annual Financial Statement but were not admissible under section 34 of the CGST Act shall be declared here. 5K Aggregate value of all goods supplied by SEZs to DTA units for which the DTA units have filed bill of entry shall be declared here. 5L There may be cases where registered persons might have opted out of the composition scheme during the current financial year. Their turnover as per the audited Annual Financial Statement would include turnover both as composition taxpayer as well as normal taxpayer. Therefore, the turnover for which GST was paid under the composition scheme shall be declared here. 5M There may be cases where the taxable value and the invoice v
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nd turnover as declared in the Annual Return (GSTR-9) shall be specified here. 7 The table provides for reconciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR-9). 7A Annual turnover as derived in Table 5P above would be auto-populated here. 7B Value of exempted, nil rated, non-GST and no-supply turnover shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. 7C Value of zero rated supplies (including supplies to SEZs) on which tax is not paid shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. 7D Value of reverse charge supplies on which tax is to be paid by the recipient shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. 7E The taxable turnover is derived as the difference between the annual turnover after adjustments declared in Table 7A above and t
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ility declared in Table 9A to 9O is auto populated here. 9Q The amount payable as declared in Table 9 of the Annual Return (GSTR9) shall be declared here. It should also contain any differential tax paid on Table 10 or 11 of the Annual Return (GSTR9). 10 Reasons for non-reconciliation between payable / liability declared in Table 9P above and the amount payable in Table 9Q shall be specified here. 11 Any amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here. 6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:- Table No. Instructions 12A ITC availed (after reversals) as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their ITC for each individua
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ble 7J of Annual Return (GSTR-9) shall be declared here. 13 Reasons for non-reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table-12E) availed in the Annual Return (GSTR-9) shall be specified here. 14 This Table is for reconciliation of ITC declared in the Annual Return (GSTR-9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified under this table are general expenses in the audited Annual Financial Statement or books of account on which ITC may or may not be available. Further, this is only an indicative list of heads under which expenses are generally booked. Taxpayers may add or delete any of these heads but all heads of expenses on which GST has been paid / was payable are to be declared here. 14R Total ITC declared in Table 14A to 14Q above shall be auto populated here. 14S Net ITC availed as declared in the Annual Return (GSTR-9) shall be declared
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xes as recommended by the auditor. PART – B- CERTIFICATION I. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit: * I/we have examined the- (a) balance sheet as on ……… (b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on ……., and (c) the cash flow statement for the period beginning from ……..…to ending on ………, -attached herewith, of M/s. …………… (Name), …………………….………… (Address), ..…………………(GSTIN). 2. Based on our audit I/we report that the said registered person- *has maintained the books of accounts, records and documents as required by the IGST/CGST/MPGST GST Act, 2017 and the rules/noti
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as appears from*my/ our examination of the books. (C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ……………………and ** ……………………additional place of business within the State. 4. The documents required to be furnished under section 35 (5) of the CGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is annexed herewith in Form No. GSTR-9C. 5. In *my/our opinion and to the best of *my/our information and according to explanations given to *me/us, the particulars given in the said Form No. GSTR-9C are true and correct subject to following observations/qualifications, if any: (a) …………………………&hell
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ip;……… Name of the signatory ………………… Membership No……………… Date: …………… Full address ……………………… II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts: *I/we report that the audit of the books of accounts and the financial statements of M/s.………………..…………………. (Name and address of the assessee with GSTIN) was conducted by M/s. …………………………………………..………. (full name and address of auditor alongwith status), bearing membership number in pursuance of the provisions of the &hellip
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s/records/documents as required by the IGST/CGST/MPGST GST Act, 2017 and the rules/notifications made/issued thereunder: 1. 2. 3. 3. The documents required to be furnished under section 35 (5) of the CGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is annexed herewith in Form No.GSTR-9C. 4. In *my/our opinion and to the best of *my/our information and according to examination of books of account including other relevant documents and explanations given to *me/us, the particulars given in the said Form No.9C are true and correct subject to the following observations/qualifications, if any: (a) …………………………….…………………………….……………………… (b) …………………………….&helli
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GST – States – F.A-3-31-2018-1-V-(84) – Dated:- 29-9-2018 – Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, Dated 29th September, 2018 No. F.A-3-31-2018-1-V-(84).-In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- AMENDMENTS They shall come into force on the date of their publication in the Official Gazette. 2. In the Madhya Pradesh Goods and Services Tax Rules, 2017, (i) in rule 117, (a) after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) Notwithstanding anything contained in sub-rule (1), the
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Goods and Services Tax – Started By: – manish raghuwanshi – Dated:- 28-9-2018 Last Replied Date:- 25-10-2018 – Sir, I have filed tran-1 in December,2018 but we have claimed short credit of excise available as per Er-1. Now how can claim balance credit. Can Gst council would allow revision in tran-1 in fuuret or can we ask refund to excise department. Please suggest. – Reply By Yash Jain – The Reply = Dear Sir, The GST Wing has started audit for Trans 1 and have in most cases completed the audit
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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 28-9-2018 Last Replied Date:- 15-11-2018 – Manufacture or production of liquor has always been a controversial matter in indirect tax regime. While the Constitution of India does not allow Union to levy any tax (earlier central excise duty or Goods and Services Tax now) on manufacture of alcoholic beverages meant for human consumption, i.e. potable liquor, it remains a State subject. This was earlier subject to levy of State Excise Duty and Value Added Tax and now subject to same taxes, it being out of GST ambit. Pre-GST taxation Prior to GST coming into force w.e.f. 01.07.2017, following taxes were levied on manufacture of alcoholic beverages meant for human consumption: State excise duty (on manufacture) Value added tax (on transfer of goods) Service Tax (based on contractual arrangements between bottlers and brand owners) Both, prior and post 01.07.2017 (when negative list was introduced in Service Tax), manufacture
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eld that CBEC Circular dated 27.10.2008 on levy of service tax on production of alcoholic beverages on job work basis is in consonance with the statutory provisions and law as laid down by the Supreme Court. Keeping in view the dictionary clauses and circulars issues by the CBEC, it is quite luminescent that word manufacture has to be understood in a broader sense and not to be confined or restricted to the excisable product in the Act. It would include all processes which amount to manufacture whether or not the final product is an excisable product. In Sir Shadilal Distillery and Chemical Works & Another v. State of Uttar Pradesh, 1996 (1) TMI 453 – SUPREME COURT OF INDIA , Apex Court after referring to the decision rendered in Khoday Distilleries Ltd v. State of Karnataka 1995 (12) TMI 378 – SUPREME COURT OF INDIA had expressed the view that bottling of liquor is an integral part of manufacture and supply thereof. The manufacturing process does not necessarily mean it has to be
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Pvt. Ltd. v. State of MP 1996 (7) TMI 568 – MADHYA PRADESH HIGH COURT . The decision rendered in M/s Vindhyachal Distilleries Pvt Ltd v. State of MP 2006 (4) TMI 249 – MADHYA PRADESH HIGH COURT does not state the law correctly inasmuch as it has expressed the opinion that packaging and bottling of liquor are not the part of manufacturing process and hence liable to service tax . Normally in such an arrangement, following cost elements are found – (i) Bottling / job charges – paid to CBU (ii) Distribution costs including freight, transit insurance etc – paid to CBU (iii) Other reimbursable – paid to CBU (iv) Cot of raw materials – paid to CBU (v) Cost of packing materials – paid to CBU (vi) State excise duty and VAT – paid to State Government (vii) Surplus/profit – retained by BO On 27.10.2008, the Ministry of Finance issued a Circular which specified taxability issue with reference to alcoholic products. Accordingly, Manufacture and excisable goods are two independent concepts and it
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xtend to the manufacture or production of alcoholic beverages meant for human consumption, it cannot be said that the term manufacture used in Business Auxiliary Service would also not cover the process of making the said product, namely alcoholic beverages. Such processes amounting to manufacture on production of goods were placed under negative list and no Service Tax was leviable thereon. There was no levy of service tax on any process or job work amounting to manufacture or production of goods including manufacture of alcoholic liquors for human consumption, opium, India hemp and narcotic drugs on which State excise duties are leviable. In essence, these were out of service tax net because in case of manufacture of goods, excise duties are leviable and in case of alcoholic beverage etc. these are subjects of taxation by States and not covered under Central Excise Act, 1944. Earlier, exemption was provided to services in relation to manufacture or processing of alcoholic beverages v
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cise duty/VAT, they do not present any consideration for rendering the service. Whether such amount is paid by BO or by CBU, they have no nexus with the provision of service. As such, these levies will not be included for charging service tax. Similarly, the surplus/profit earned by the BO being in the nature of business profit (which falls within the purview of direct taxes), will not be chargeable to service tax. The taxability was tested and decided in Blossom Industries Ltd. v. Commissioner, Daman 2015 (10) TMI 859 – CESTAT AHMEDABAD , wherein it was held that on plain reading of the Board instruction, it is clear that one of the elements of gross value of invoice is 'surplus/profit retained by BO', which would not be included in taxable value. In other words, the amount returned to BO is in so far as 'surplus/profit' of BO, cannot be included in the taxable value. The amount 'surplus/profit retained by BO' as claimed by the appellant, had been returned to B
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nsideration. Some of such services relating to processes not amounting to manufacture were exempt under Notification No. 25/2012-ST dated 20-6-2012 (entry No. 30). Amendment made by Finance Act, 2017 Finance Act, 2017 had omitted the entry in clause 40 of section 65B within effect from the date of enactment. This omission is a consequent amendment as the said entry in negative list [Section 66D(6)] has been omitted and it will no longer be a part of negative list. However, the said service shall be allowed exemption under Entry No. 30(i) of amended Notification No. 25/2012-ST. The definition has now been provided in clause 2(ya) of the amended exemption Notification No. 25/2012-ST vide Notification No. 7/2017-ST dated 2.2.2017. (ya) process amounting to manufacture or production of goods means a process on which duties of excise are leviable under section 3 of the Central Excise Act, 1944 (1 of 1944), or the Medicinal and Toilet Preparation (Excise Duties) Act, 1955 (16 of 1955) or any
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Goods and Services Tax – GST – By: – Prasanna Kumar – Dated:- 28-9-2018 Last Replied Date:- 1-10-2018 – AN ANALYSIS OF ADVANCE RULING IN THE CASE OF M/S COLUMBIA ASIA HOSPITALS PVT LTD ADVANCE RULING NO. KAR.ADRG 15/2018 With due respect to the authorities for advance ruling in Karnataka, I have made an attempt to analyze the Advance Ruling given in the case of M/S COLUMBIA ASIS HOSPITALS PVT LTD.[ 2018 (8) TMI 876 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA ] This attempt is not to disrespect the authorities. This attempt is purely an academic one. The readers are required not to take this analysis as an opinion on legality. Columbia Hospitals Pvt Limited As per the contents of the Advance Ruling, M/S Columbia Hospitals Pvt Ltd is a private limited company and is an International Healthcare group operating a chain of modern hospitals across Asia. The Company is currently operating across six different states having eleven hospitals out of which six units are in the state of Karnataka.
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o quoted by the company in its application. Issues for Advance Ruling As per Para 3 of the Advance Ruling, The question on which advance ruling is sought is as follows; whether the activities performed by the employees at the corporate office in the course of or in relation to employment such as accounting, other administrative and IT system maintenance for the units located in other states as well i.e distinct persons as per Section 25(4) of the Central Goods and Services Act 2017(CGST ACT) shall be treated as supply as per Entry 2 of Schedule I of the CGST Act or it shall not be treated as supply of services as per Entry 1 of Schedule III of the CGST Act Also, as per Para 7 of the Advance Ruling, the Company has also asked, whether the allocation of expenses to registered units located in other states, by IMO tantamount to supply of service between related or distinct persons as per Entry 2 of Schedule I to CGST Act and accordingly liable to tax? Advance Ruling The Ruling reads as fo
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.1 under Findings & Discussion to ascertain the applicability of Entry No.2 of Schedule I to the activities of the accounts and management done by the IMO (India Management Office) for the individual units located both within the state and also outside the state, the authorities have relied upon Entry 2 of Schedule I, which deals with the activities that are to be treated as supplies even if made without consideration, which reads as under; 2. Supply of goods or services or both between related persons or between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business The contention of the authorities is that the transactions between employer and employee are taxable even though there is no consideration flowing between them since covered by Explanation to Section 15 of the CGST Act. The reference to clause (c) of sub-section (1) of Section 7 has been made at Para 8.3. This provision defines Supply as follows; Suppl
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ods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of trade, profession or vocation; (h) services provided by a race club by way of totalisator or a license to book maker in such club; and (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; Discussion Paper by Expert Committee But unfortunately, the phrase in the course or furtherance of business has not been defined under Section 2 of the CGST Act. An effort has been made to search for the definition of this phrase. We all know that the Central Board of Excise & Cus
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d with the making of taxable supplies to customers for a consideration, it has to be held that the taxable person is in the business of making taxable supplies, and that the taxable supplies which he makes are supplies made in the course of carrying on that business, especially if those supplies are made commercially by those who seek to profit from them. In the UK, there is generally a 6 – point test to determine whether an activity is in the course of business, which has emerged through various judicial decisions. The Paper explained that the same 6-point tests could serve as a set of tools to compare an activity with features of activities that were clearly in the nature of business. The 6-point tests are as follows; Is the activity a serious undertaking earnestly pursued? Is the activity an occupation or function which is actively pursued with reasonable or recognizable continuity? Does the activity have a certain measure of substance in terms of the quarterly or annual value of ta
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ces or both between related persons or between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business . As long as the supply is not in the course of or in furtherance of business, it is not liable to GST though it is between distinct persons. Only transactions which are in the nature of business and have been carried on in the course of or furtherance of business, whether with or without consideration, are subject to GST and not otherwise. Of course subject to other provisions of the GST law. For sharing of expenses amongst branches, divisions, of a single entity, there is no need to apply GST since they don t tantamount to supply in the course of or furtherance of business in view of the explanation given herein above on supply in the course or furtherance of business. This is a common practice in Profit- Centers type of organizations. Reply By CA.Tarun Agarwalla – The Reply = Dear Mr. Prasanna Kumarthe article is a
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2018 (9) TMI 1769 – AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL – TMI – Classification of Supply – supply of goods or services – Levy of GST – Supply of printed question papers for various examinations conducted by the Government/Government aided Educational Boards/ Councils/Universities etc – Input Tax Credit on inputs used for provisioning the supply.
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Whether GST is to be charged on such supply and, if so, at what rate and under what HSN or SAC code is the GST to be charged?
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Whether credit of the GST paid on the inputs used for provisioning the supply can be availed?
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Held that:- No Notification has been issued regarding the status of supply of Question Papers. Hence, Section 7(3) of the GST Act is not relevant for consideration. The Applicant has neither been notified to be an authority under Section 7(2) of the GST Act, nor is the activity of supplying printed question papers listed in the said Schedule III. Section 7(1) along with the relevant portions of Schedul
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r the purpose of the GST Act, is also not applicable in such cases – The service is taxable under serial no. 27 of Notification No. 11/2017-CT (Rate) dated 28/06/2017, as amended from time to time, provided the materials being printed are goods classifiable under Chapter 48 or 49 of the Tariff Act and taxable under the GST Act. As transactions in Question Papers as goods is beyond the ambit of the GST Act, they are neither classifiable under Chapter 48 or 49 nor taxable under the GST Act. Service of printing Question Papers is not, therefore, classifiable under Heading 9989.
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Explanation (iv) to Notification No. 12/2017-CT (Rate) dated 28/06/2017, inserted vide Notification No. 14/2018-CT(Rate) dated 26/07/2018, clarifies that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of services by way of conducting examinations. Serial No. 66(b)(iv) above, therefore, includes services provided to such Boards relating to the condu
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of printing question papers, and is exempt under the GST Act.
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Being an exempt supply, the Applicant cannot claim credit of the GST paid on the inputs used for provisioning the service of printing question papers provided to the Boards / Educational Institutions relating to conduct of examination. – 19 of 2018 – 18/WBAAR/2018-19 – Dated:- 28-9-2018 – VISHWANATH AND PARTHASARATHI DEY MEMBER Applicant s representative Sri Tirthankar Banerjee, Advocate 1. The Applicant, stated to be, inter alia, supplier of printed question papers for various examinations conducted by the Government/Government aided Educational Boards/ Councils/Universities etc is seeking a Ruling on whether GST is to be charged on such supply and, if so, at what rate and under what HSN or SAC code is the GST to be charged? The Applicant also wants to know whether credit of the GST paid on the inputs used for provisioning the supply can be availed. Advance Ruling is admissible on these questions under Sections 97(2)
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s provided by the Councils/Boards/Universities/Institutions supplying the matter. The Application also states that the Applicant s customers, being either Government organisations or Government aided organisations, are not paying GST on the services so provided, which is rendering them unable to take credit on the GST paid during purchase of inputs. 3. It is necessary to determine whether the Question Papers supplied by the Applicant are goods or services before considering the other questions on which Ruling has been sought. Under Section 2(52) of the GST Act, goods is defined as every kind of movable property other than money and securities but includes actionable claims, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply . Property is not defined under the GST Act. However, the lexicon meaning of property is a thing or things belonging to someone. Under Section 2(102) of the GST Act, serv
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ervices . Under sub-section (2) conditions, (as listed in Schedule III to Section 7 or undertaken by Governments or authorities and local bodies as may be notified by the Government, on recommendations of the Council) under which the supply is to be considered as neither goods nor services are laid down. Under sub-section (3) it is stated that the Government may, on recommendations of the Council, specify, by notification, whether certain transactions are to be treated as supply of goods or services. 5. No Notification has been issued regarding the status of supply of Question Papers. Hence, Section 7(3) of the GST Act is not relevant for consideration. The Applicant has neither been notified to be an authority under Section 7(2) of the GST Act, nor is the activity of supplying printed question papers listed in the said Schedule III. Section 7(1) along with the relevant portions of Schedules I and II clearly state that transfer of title in goods is a supply of goods and in the absence
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nt. The Applicant, therefore, cannot be said to be supplying Question Papers as goods under the GST Act, but to be supplying the service of printing. Hence, the SAC is to be determined and not the HSN. Again, every transaction is a contract, but open market transactions in Question Papers as goods, being illegal, are not enforceable by law and void contracts in terms section 2(g) of the Indian Contract Act, 1872, and, therefore, beyond the ambit of the GST Act. It follows that classification under the Tariff Act, for the purpose of the GST Act, is also not applicable in such cases. 7. The Applicant is procuring the inputs required for provisioning the service of printing Question Papers. The content for printing, of course, is provided by the Boards / Institutions. The Applicant does not hold the right to the property of the printed question papers. The Boards/ Institutions prepare the question papers for conducting examinations and also fix the format in which the applicant is require
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onduct of examination by Educational Institutions) under Heading 9992. Since the Applicant has specified the printing of question papers for Educational Institutions, supply of service under Section 9 of the GST Tariff is found to be appropriate. 9. GST Rates for services whether or not exempt are governed by Notifications No. 11/2017-CT (Rate) and 12/2017-CT (Rate) dated 28/06/2017, as amended from time to time. No exemption is granted for supply of printing services to Government/Government aided Educational Boards/Councils/Universities/Institutions merely by virtue of being Government/Government-aided Institutions. Notification No. 12/2017-CT.(Rate) dated 28/06/2017, however, deals with Educational Board/Councils/Universities etc whether or not they are Government/ Government-aided. 10. Serial No. 66(b)(iv) of Notification No. 12/2017-CT(Rate) dated 28/06/2017, as amended from time to time, as applicable, wholly exempts services provided to an Educational Institution relating to con
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ies/Institutions relating to the conduct of examination. 11. Section 17(2) of GST Act states that Where the goods or services or both are used by the registered person partly for effecting taxable supplies including zero-rated supplies under this Act or under the Integrated Goods and Services Tax Act and partly for effecting exempt supplies under the said Acts, the amount of credit shall be restricted to so much of the input tax as is attributable to the said taxable supplies including zero-rated supplies. Since the supply of Question Papers to Educational Institutions if provided, for a particular examination is an exempt supply under Serial No. 66(b)(iv) of Notification No. 12/2017-CT (Rate) dated 28/06/2017, as amended, as applicable, the Applicant is not eligible to avail of Input Tax Credit. In view of the foregoing we rule as under RULING a) Service of printing Question Papers for Educational Institutions [as defined under clause 2(y) read with Explanation (iv) to Notification No
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2018 (9) TMI 1770 – AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL – 2018 (17) G. S. T. L. 687 (A. A. R. – GST) – Classification of goods – Polypropylene Leno Bags – Applicant is of the opinion that the PP Leno Bags manufactured is classifiable under Tariff Head 63053300 of the GST Tariff which is aligned to the First Schedule of the Customs Tariff Act, 1975.
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Held that:- To be included in Chapter 63, the width of the tapes, manufactured from Plastics or articles thereof of Chapter 39, used to weave the fabric should be less than or equal to 5mm and should not be impregnated, coated, covered or laminated with plastics or articles thereof, of chapter 39 – From the explanatory notes and clarification provided for determination of classification of goods it is seen that two more factors are to be considered, namely, the width of the tape used in the weaving and whether or not there is a layer/lining in these bags. The specifications of the PP Leno Bags being manufactured by the Applican
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strips or the like of width not exceeding 5 mm and without any impregnation, coating, covering, or lamination with plastics, are to be classified under Tariff Sub Heading 63053300. – ARN No. 20 of 2018 – 19/WBAAR/2018-19 – Dated:- 28-9-2018 – SHRI VISHWANATH AND SHRI PARTHASARATHI DEY MEMBER Applicant s representative heard Sri Vinay Kumar Shraff, Advocate 1. The Applicant stated to be, inter alia, a manufacturer of Polypropylene Leno Bags seeks a Ruling on Classification of the above goods under the CGST/WBGST Acts, 2017 (hereinafter referred to as the the said GST Act ). Advance Ruling is admissible under Section 97(2)(a) of the said GST Act. The Applicant submits that the question raised in the Application has neither been decided by nor is pending before any authority under any provisions of the GST Act. The officer concerned raises no objection to the admission of the Application. The Application is, therefore, admitted. 2. The Application states that the Applicant manufactures Po
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cant is of the opinion that the PP Leno Bags manufactured is classifiable under Tariff Head 63053300 of the GST Tariff which is aligned to the First Schedule of the Customs Tariff Act, 1975 (hereinafter referred to as the the said Tariff Act ). 3. The Applicant submits copies of the reports of test conducted by the Central Institute of Plastic Engineering & Technology dated 15.05.2018, the Indian Institute of Packaging dated 09.05.2018 and Registration of Technical Textile Unit viz. RLJ Woven Sacks Pvt. Ltd under RR-TUFS from Ministry of Textiles, dated 27/03/2015. The Applicant also submits a copy of IS 16187:2014 issued by the Bureau of Indian Standards, providing specifications for HDPE/PP Leno Woven Sacks for Packaging and Storage of fruits and vegetables. Since the above reports are specific to the samples provided by the Applicant to that particular Institute and also because it is clearly stated in the reports of Central Institute of Plastic Engineering & Technology and
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covers articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics, namely, sacks and bags (including cones) made of plastics other than polymers of ethylene but not of poly (vinyl chloride). Tariff Sub Heading 63053300 under the GST Tariff covers sacks and bags, of a kind used for packing of goods, made, not of jute or of other textile bast fibres of Heading 5303, but of manmade textile materials which are not flexible intermediate bulk containers but are of polyethylene or polypropylene strip or the like. The product PP Leno Bags, if described as only such, can be placed under either Tariff Code if merely these Tariff descriptions are referred to. However, it is to be seen if PP Leno bags have any variation in their composition or specification which may have a bearing on the Tariff Code under which the product is placed. It is, thus, obvious, that to correctly determine the classification of the product explanatory notes and cla
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ics, or articles thereof, of chapter 39 8. Thus, to be included in Chapter 63, the width of the tapes, manufactured from Plastics or articles thereof of Chapter 39, used to weave the fabric should be less than or equal to 5mm and should not be impregnated, coated, covered or laminated with plastics or articles thereof, of chapter 39. 9. The Application states that the Applicant manufactures PP Leno Bags, as well as PP Woven Sacks, which are used, or may be used for packing a variety of materials. The inputs, the manufacturing process and the type of looms used for the manufacture of these Bags are the same. 10. From the explanatory notes and clarification provided for determination of classification of goods it is seen that two more factors are to be considered, namely, the width of the tape used in the weaving and whether or not there is a layer/lining in these bags. The specifications of the PP Leno Bags being manufactured by the Applicant, therefore, become an important feature for
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ps and the like that qualifies as man-made textile materials. Only those PP strips and the like are considered as textile materials width of which do not exceed 5 mm [refer to Note 1(g) to Section XI of the Tariff Act]. 14. The above-mentioned Tariff head is not applicable if the sacks made from PP woven fabric are impregnated, coated, covered or laminated with plastics or articles of plastics covered under Chapter 39 [Note 1(h) to Section XI]. In view of the foregoing, we rule as under: RULING PP Leno Bags , if specifically made from woven Polypropylene fabric using strips or the like of width not exceeding 5 mm and without any impregnation, coating, covering, or lamination with plastics, are to be classified under Tariff Sub Heading 63053300. This Ruling is valid subject to the provisions under Section 103 until and unless declared void under Section 104(1) of the GST Act. – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxmanagement – ta
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Goods and Services Tax – 12/2018 – Dated:- 28-9-2018 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 12/2018-Union Territory Tax New Delhi, the 28st September, 2018 G.S.R. 940(E).- In exercise of the powers conferred by sub-section (1) of Section 22 read with Section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and sub-section (1) of Section 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of th
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Goods and Services Tax – 13/2018 – Dated:- 28-9-2018 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 13/2018-Union Territory Tax New Delhi, the 28st September, 2018 G.S.R. 941(E).-In exercise of the powers conferred by sub-section (1) of Section 22 read with Section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), Section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and sub-section (1) of Section 52 of the Central Goods and Services Tax A
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Goods and Services Tax – 67/41/2018-DOR – Dated:- 28-9-2018 – Circular No. 67/41/2018-DOR F.No.S.31011/11/2018-ST-I-DoR Government of India Ministry of Finance Department of Revenue *** New Delhi, Dated the 28th September, 2018 To, 1. Secretaries of the Central Ministries as pe list enclosed. 2. Chief Secretaries of all States/UTs with legislature/ UTs without Legislature. 3. All Finance Secretaries/ CCTs of the States/ UTs with Legislature/UTs without Legislature. 4. Chairman CBIC /All Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (through Member, GST, CBIC) 5. Pr.Chief Controller of Accounts, CBIC. Madam/Sir, Subject: Modification to the Guidelines for Deductions and Deposits of
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2018 (10) TMI 141 – GUJARAT HIGH COURT – TMI – Vires of Rule 96(10)(b) of Central Goods and Service Tax Rules – Refund of IGST in case of export / Zero rated supplies – Validity of subordinate legislation giving retrospective effect to the amended provision by virtue of which, upon export of goods, the duty which is already refunded, would have to be paid back to the Government.
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Held that:- Notice returnable on 17.10.2018. Direct service to respondent No.3 is permitted. – R/SPECIAL CIVIL APPLICATION NO. 15091 of 2018 Dated:- 28-9-2018 – MR AKIL KURESHI AND MR B.N. KARIA, JJ. For The PETITIONER : MR S N SOPARKAR, SR ADV WITH MR UCHIT N SHETH (7336) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Leave to amend. 2. Petitioner
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GST – States – 1426-F.T. – Dated:- 28-9-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1426-F.T. Howrah, the 28th day of September, 2018. No. 23/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (3) of section 11 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and
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GST – States – CCW/GST/74/2015 – Dated:- 28-9-2018 – Government of Andhra Pradesh Commercial Taxes Department Office of the Chief Commissioner of State Tax Andhra Pradesh, Eedupugallu,Vijayawada CIRCULAR CCT's Ref.No.CCW/GST/ 74/2015 Dated :28.09.2018 Sub – APGST Rules, 2017- Rule 142(5)-Demands in Form GST DRC 07 to be uploaded Electronically-Certain Instructions-Reg The officers of the CT department have been conducting check of vehicular traffic and whenever irregularities are noticed. taxes 'viz SGST.CGST or IGST and penalties are collected. During shop inspections, whenever any irregularities such as tax not paid or short paid or ITC claimed wrongly etc are noticed demands are raised and taxes and penalties are collected. Even
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rm GST DRC 07 to be accessed through APTis. There are main heads of Demands from which one should be selected A. CVT (Sec 129); B-CVT(Sec 130); C-SI (Sec 67)- sec 73; D-SI (Sec 67)-sec 74; E-Sec 125: F-Others Besides, the following options. can be selected (more than one possible) 1. classification 2. Valuation 3. Rate of Tax 4. Suppression of T.O. 5. Excess ITC claimed 6. Place of Supply. 7 Excess Refund released. All the field officers are required to enter the particulars of demands raised after the introduction of GST, duly following the above procedure. All the Joint Commissioner(ST)s are requested to ensure that all Enforcement and Refund related demands already raised and to be raised are entered in Form GST DRC 07 without fail Sd/-
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