GST Rate for “Ada” (Maida/Rice Flour) Set at 5% Under HSN 1902, Sl No. 97 for Vermicelli.
Case-Laws
GST
Rate of GST – Classification – Ada – made from 'maida or rice flour' or 'maida and rice
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Officers cannot blame technical issues like computer failures for canceling provisional registrations; they must follow proper procedures.
Case-Laws
GST
Restoration of cancelled provisional r
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M/s Indian Potash Ltd. Versus Commissioner of Central GST, Meerut
Central Excise
2018 (10) TMI 1367 – CESTAT ALLAHABAD – 2019 (369) E.L.T. 742 (Tri. – All.)
CESTAT ALLAHABAD – AT
Dated:- 25-10-2018
E/70551/2018-EX[SM] – FINAL ORDER NO- 72484 / 2018
Central Excise
Smt. Archana Wadhwa, Member (Judicial)
Shri Rajesh Chhibber, Advocate for Appellant
Shri Pawan Kumar Singh, Supdt (AR), for Respondent
ORDER
Per: Archana Wadhwa
As per facts on record the appellants, who were engaged in the manufacture of V.P. Sugar and Molasses, availed the benefit of Cencat credit of duty paid on various raw materials during the month of December, 2014 and March, 2015. As per the objections raised by the audit, such availment was not pe
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notice dated 09.12.2016 proposing to deny the Cenvat credit availed by the appellant during the period December, 2014 to March, 2015. The appellant, during the course of adjudication took a categorical stand that prior to 01.09.2014, there was no restriction to avail the credit within the period of six months from the date of issuance of the invoices. Inasmuch as, in the present case the invoices in question were issued either in the year 2013 or in the first half of year 2014, the same would not be covered by such restriction created w.e.f. 01.09.2014, inasmuch as, the notification cannot be held to be retrospective. As regards the availment of credit in respect of capital goods, they contended that no such restriction was introduced for
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e Pvt. Ltd. Vs Commissioner of Central Excise, Pune-I vide Final Order No.A/85346/2018 dated 16.02.2018 has observed that Notification No.21/2014-CE(NT) dated 11.07.2014 should be applicable to those cases wherein the invoices were issued on or after 11.07.2014 for the reason that notification was not applicable to the invoices issued prior to the date of notification, therefore, at the time issuance of invoices no time limit was prescribed and limitation of six months cannot be made applicable.
As such, I find that the issue stands decided in favour of the assessee by the above referred decision of the Tribunal.
6. As regards the Cenvat credit in respect of capital goods, I find that the same was 50% remaining part of the total involved
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Notification under section 51 read with section 1(3) to exempt post audit authorities under ministry or defense from TDS compliance under HGST Act, 2017 (H and E)
96/GST-2 Dated:- 25-10-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 25th October, 2018
No.96/GST-2.- In exercise of the powers conferred by sub-section (3) of section 1 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), read with section 51 of the Haryana Goods and Services Tax Act, 2017, the Governor of Haryana, on the recommendations of the Council, hereby makes the following further amendment in the Haryana Government, Excise and Taxation Department, notification No. 86/
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nt.
SANJEEV KAUSHAL,
Additional Chief Secretary to Government, Haryana,
Excise and Taxation Department.
ANNEXURE 'A'
CODE NUMBERS ALLOTTED TO
THE PRINCIPAL CONTROLLERS/CONTROLLERS OF DEFENCE ACCOUNTS
Sl. No.
Designation of Controller / Office
Code No.
1.
Controller of Defence Accounts, Patna
00
2.
Pr. Controller of Defence Accounts (Pensions), Allahabad
01
3.
Pr. Controller of Defence Accounts (Officers), Pune
02
4.
Controller of Defence Accounts, (Army), Meerut
03
5.
Pr. Controller of Defence Accounts, Southern Command, Pune
04
6.
Pr. Controller of Defence Accounts, Bangalore
05
7.
Pr. Controller of Defence Accounts, Western Command, Chandigarh
06
8.
Pr. Controller of Accounts (Factories), Kolkata
07
9.
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The Commissioner of CGST & Central Excise Versus M/s. Twenty First Century Wire Rods Ltd.
Central Excise
2018 (10) TMI 1551 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 25-10-2018
NOTICE OF MOTION NO. 670 OF 2018 IN CENTRAL EXCISE APPEAL (L) NO. 140 OF 2016
Central Excise
M.S. SANKLECHA & RIYAZ I. CHAGLA, JJ.
Mr. Pradeep S. Jetly, a/w Mr. J.B. Mishra, for the Applicant/Appellant.
1. Shri. Jetly, the learned Counsel appearing in support of the Motion, states that the Respondents have been served and undertakes to file Affidavit of Service within a week from today.
2. This Motion seeks condonation of 639 days delay in taking out this Motion to set aside the order dated 25th August 2016 passed by the Prothonotary & Senior Master rejecting the Appeal under the Rule 986 of the Bombay High Court (Original Side) Rules for non removal of the office objections.
3. We perused the Affidavit in Support of the Motion. The Affidavit in support states that
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s not absolve that the officers of the Revenue to keep themselves abreact of the proceedings in this Court and/or taking appropriate steps to appoint new advocate for the first panel. Not taking steps in the above regard is itself evidence of negligence on the part of the Revenue.
5. In fact, this Court in Commissioner of Income Tax Vs. Reliance Industries Limited [2017]84 Taxmann. Com 313 (Bombay) while dealing with a direct tax Appeal had made the following observations:
“8. We have found that if the number of appeals filed by the Revenue are approximately thousand per year or more, then, we expect the Revenue to appoint and depute responsible officials and to follow up the legal cases and matters in this Court. The officers cannot pass on the buck to some junior level employees or clerical staff. This is routinely happening inasmuch as the Departmental heads have not been attending the cases by taking a periodical review of the proceedings or appeals lodged in this Court. They han
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years the Revenue officials have not noticed the lodging, filing or pendency of an appeal, a conditional order of the Registry, then, it must set its own house in order by sacking and removing the delinquent and negligent officials or penalising them otherwise so as to sub-serve larger public interest. If they are found to be hand-in-glove with the assessee and adopt such tactics deliberately, then, we do not think that the Court is responsible for the same. The Registrar (O.S.) has been drawing up a list and notifying the appeals regularly and intimating the parties and their Advocates through the High Court website that they must attend to these cases or else all consequences including dismissal without adjudication on merit, will follow…..”
The aforesaid observations apply equally to the present facts.
6. In the above view, we are not satisfied with the reasons set out in support of the Applicant to condone the delay as it evidences negligence on the part of the Revenue.
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HM LOGISTIC SOLUTIONS Versus UNION OF INDIA
GST
2018 (11) TMI 142 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 25-10-2018
R/SPECIAL CIVIL APPLICATION NO. 16571 of 2018
GST
MR AKIL KURESHI AND MR UMESH TRIVEDI, JJ.
For The Petitioner : KUNTAL A PARIKH (7757)
For The Respondent : MR PRANAV TRIVEDI, AGP (99)
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Draft amendment is allowed.
2. Petitioner is a transporter. The goods being transported by t
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Petromarine NDT Engineers Versus CGST, C.E & C. C-Indore
Service Tax
2018 (11) TMI 453 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 25-10-2018
Appeal No. E/52494/2018-EX (SM) – Final Order No. 53173/2018
Service Tax
Mr. Bijay Kumar, Member (Technical)
Shri Prashant Sukhla, Adv. for the appellant
Shri P.R. Gupta, DR. for the respondent
ORDER
Per: Bijay kumar
The appellant has filed this appeal against the impugned order passed by the Ld. Commissioner (Appeals), Indore, vide which he has upheld the order passed by the lower Adjudicating Authority vide Order-in-Original: 07/AC/ST/IND/2017-18 dated 13.11.2017.
2. The brief fact of the case is that the appellant is provider of service and it registered wi
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yment of service tax by the noticee. The appellant has not paid the interest as demanded by the Revenue and accordingly, they were visited with the Show Cause Notice No. V(ST)3-81/SCN/Petromarine/2016 dated 29/5/2017. This case was adjudicated and the amount was confirmed. The appellant was not successful in appeal before Commissioner (Appeal) and hence this appeal.
3. Ld. Advocate, on behalf of the appellant, submits that the demand is time barred as the Show Cause Notice has been issued for the period starting from 2009-2012 on 29/5/2017. Year wise calculation chart, for demand is not also appended with the Show Cause Notice. Accordingly, he said that the original Adjudicating Authority as well as Commissioner (Appeal) in the impugned or
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. The Appellant has also requested to void the interest. In this regard I find that there is no any provision to void the liability of interest in any circumstances. Therefore, no relief on this account can be granted to the Appellant. As such I hold that the confirmation of interest on payment of service tax after being pointed out by the Audit is justified”.
Accordingly he justified the impugned order.
4. I have considered the rival submissions made by both the sides and also perused the appeal records.
5. I find that in this case the Commissioner (Appeal), in the impugned order has not considered the aspect of limitation as demand is raised for the period from 2009 to 2012, vide the impugned Show Cause Notice on 29/1/2017. Thus the d
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In Re: M/s Nash Industries (I) Pvt Ltd.,
GST
2018 (11) TMI 607 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – 2018 (19) G. S. T. L. 162 (A. A. R. – GST), [2019] 69 G S.T.R. 369 (AAR)
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – AAR
Dated:- 25-10-2018
AAR No. KAR ADRG 24/2018
GST
SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER
Represented by: Sri S.Ramaswamy, Chief Commercial Officer
ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017
1. M/s Nash Industries (I) Pvt Ltd, (called as the 'Applicant' hereinafter),
236-237/2, 8th Main Road, Peenya Industrial Area, 3rd Phase, Bengaluru – 560058, having GSTIN number 29AADCN9558Q1ZC, has filed an application for Advance Ruling under Section 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000-0
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was replied as includible. This reply from the jurisdictional Assistant Commissioner of Central Tax asked to refer to the provisions of section 15 read with rule 27 of the CGST law. However, he stated that the customers are of the view that the amortization cost is not includible to arrive at the value for the purpose of GST unlike the erstwhile Central Excise Law. In the absence of clarity on the matter, the applicant preferred the ruling.
c. He stated that the it appears that the valuation provisions under the CGST Law is the same as that provided in the erstwhile Central Excise Law. Therefore, the applicant is of the view that the cost of amortization is to be added to the value of the goods supplied for the purpose of payment of GST. In this regard, he referred to the decision of the Hon'ble High Court in the case of TATA Johnson Controls Automotive Ltd v/s State of Maharashtra 2017 (7) GST GSTL 271 (BOM) = 2017 (8) TMI 344 – BOMBAY HIGH COURT. He has also enclosed the working for
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ve at the transaction value on which the Central Excise is paid. He has quoted section 15 of the CGST / SGST Act and rule 27 of the CGST / SGST Rules which reads as under:
Section 15
(2) The value of supply shall include:-
(a) . . . . . . .
(b) Any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or service or both.
(c) . . . . . . .
(d) . . . . . . .
(e) . . . . . . .
(4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed.
Rule 27: Value of supply of goods or services where the consideration is not wholly in money:
(a) be the open market value of such supply
(b) If the open market value is not available under clause (a), be the sum total of consideration in money and any such further amount in money as is e
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y = consideration in money + Amount equivalent to consideration not in money.
He added that his customers paid the invoice value including excise duty on the amortised cost of the value of the tools under the erstwhile Central Excise Law. However, the same customers are not paying the GST amount charged on the supply of goods stating that the amortised cost of the tool is not includible under the GST.
g. The applicant has also referred to the following decisions:
1. TATA Johnson Controls Automotive Ltd v/s State of Maharashtra 2017 (7) GST GSTL 271 (BOM) = 2017 (8) TMI 344 – BOMBAY HIGH COURT
2. GSTAMP Automotive India Pvt Ltd v/s Commissioner of Central Excise reported in 2017 GSTL 337 (Tri) = 2017 (7) TMI 889 – CESTAT MUMBAI
3. Lear Automotive India Pvt Ltd v/s Commissioner reported in 2014 ELT 65 (Tri) = 2013 (12) TMI 1453 – CESTAT AHMEDABAD
4. FINDINGS & DISCUSSION:
4.1 The transaction of the applicant is verified and found that there are two supplies involved in the entire
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raised invoices towards their manufacture / supply and received the due consideration from the recipient. Therefore entry number 1 of Schedule I is the closest entry to the issue at hand. As the tools are supplied by the recipient to the applicant for the limited purpose of manufacture / supply of components, the activity does not amount to permanent transfer of the business asset of the recipient. Therefore, the activity of free supply of tools by the recipient to the applicant does not amount to supply as defined in Section 7 of the CGST Act 2017.
4.3 Now we proceed to examine the provisions of Section 15 of the CGST / KGST Act 2017 in order to address the question raised by the applicant.
Section 15(1) of the said Acts provides as follows:
“The value of a supply of goods or services or both shall be transaction value, which is the price actually paid or payable for the said supply of goods or services or both when the supplier and the recipient of the supply are not related and
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e else or the recipient could supply them free of cost. In case the applicant procures the tools from a third party, then they would incur a cost and the cost could be included in the value of taxable supply to the recipient. There is no scope of any dispute in this situation about the fact that the cost of the tools is an essential element to be included in the cost of the component finally supplied by the applicant. This is also because without the tools the final component could not have been manufactured. However, when the first or third situation prevails, then the applicant has not spent any amount in respect of the tools. Nevertheless the applicant could not have manufactured the components without the tool. Here the cost the tool is borne by the recipient of the supply whereas the same should have been borne by the applicant, as evident from the situation discussed above, (where the applicant procures the tool from a third party).
Therefore we are of the considered opinion tha
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In Re: M/s Indian Institute of Management
GST
2018 (11) TMI 662 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – 2018 (19) G. S. T. L. 148 (A. A. R. – GST), [2019] 66 G S.T.R. 240 (AAR)
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – AAR
Dated:- 25-10-2018
AAR No. KAR ADRG 25/2018
GST
SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER
Represented by : Sri Veeresh S. Kandgol, Chartered Accountant
ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017
1. M/s Indian Institute of Management, Bangalore (called as the “Applicant” hereinafter), No.12, Bannerghatta Road, Bengaluru – 560076, having GSTIN number 29AAAAAI0405N1ZQ, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000-00 each under the CGST Act and
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as amended by Notification No. 2/2018 dated 25th January 2018 being education provided as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force in the light of enactment of the Indian Institute of Management Act, 2017?
3. The applicant furnishes some facts relevant to the stated activity:
a) The applicant states that they are an educational institution of excellence established in the year 1973 with the objectives of imparting high-quality management education and training, conducting industrial and management research, etc. The applicant was established under the auspices of the Ministry of Human Resources Development (MHRD) Government of India as a premier educational institution and is renowned in India for its management education programs.
b) That the applicant was registered as a society with the Registrar of Societies, Mysore State (now Karnataka) vide No. 403/71-72 dated 27-03-1972 and is recognized world over as an instituti
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ch cater to multiple sectors of society. The IIMB nurtures a teaching philosophy which encourages students to apply their learning in solving the real-life challenges around the world. IIMB currently offers 5 long duration programmes which collectively develop entry and middle level management professionals for companies, government and non-governmental organisations. IIMB also offers certificate programmes of short and long durations under Executive Education Programmes for mid and senior level Executives.
f) The applicant has provided the details of long duration programmes offered by it and its taxability is given in the table as below:
Sl.No.
Programmes Offered
Period
Taxability under GST as per Notification No. 12/2017 Central Tax (Rate) dtd 28-06-2017
1
Fellow Programme in Management (FPM) is a full time doctoral programme and is committed to train individual who will excel in their area of research through publication of high quality work of
international standard
5
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rogramme in Enterprise Management (PGPEM) is a weekend management program, designed for middle and senior level working professionals. Participants learn from World Class faculty, while strengthening their network through collaboration with peers during their on-campus long week-end session
2 years
Exempted
3
Post Graduate Programme in Management (EPGP) is an intensive program designed to enhance skills and capabilities essential for responsible position at senior management level. Challenging widespread and globally oriented, the objective of this programme is to produce future leaders who can handle the dynamic corporate environment.
1 year
Exempted
h) The applicant states that currently certain programmes offered by IIM are exempted as per the Notification No. 12/ 2017 – Central tax (Rate) dated 28th June, 2017. As per the applicant the relevant Heading 9992 vide Sl. No. 67 under which exemption to programmes offered by IIM. The said entry is reproduced as under:
Sl.No.
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ation No. 12/2017-Central Tax (Rate) dated 28th June 2017 has not addressed the current change in Constitution in respect of IIMB.
i) The applicant has reproduced the provisions of the Indian Institute of Management Act, 2017 in support of awarding of educational qualification which is recognized by the said Act:
i. Section 2 : Declaration of certain institutions as institutions of national importance.
“Whereas the objects of the Institutes mentioned in the Schedule are such as to make them institutions of national importance, it is hereby declared that each such institute is an institution of national importance.”
ii. Section 3 (h) – “Institute” means any Institute mentioned in column (5) of the Schedule;
iii. Section 4: Incorporation of Institutes
(1) On and from the commencement of this Act. Every existing Institute shall be a body corporate by the same name as mentioned in column (5) of the Schedule.
iv. Section 7 : Powers and functions of Institute
Subject to the pr
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(d) to establish departments, faculties or schools of studies and initiate programmes or courses of study at the Institute; (f) to grant degrees, diplomas, and other academic distinctions or titles, and to institute and award fellowships, scholarships, prizes and medals;
(g) to confer honorary degrees in such manner as may be specified by the regulations”
(h) to grant honorary awards and other distinctions;
(o) to specify by regulations the institution of fellowships, scholarships, medals and prizes;
viii. Section 15: Powers and functions of Academic Council.
(1) The Academic Council shall perform the following functions, namely:
(a) to specify the criteria and process for admission to courses or programmes of study offered by the institute;
(b) to specify the academic content of programmes and courses of study and undertake modifications therein;
(c) to specify the academic calendar, guidelines for conduct of examination and recommend grant of degrees, diplomas and oth
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itute of Management, Bangalore, A society registered under the Mysore Societies Registration Act, 1960 (17 of 1960)
Bengaluru
Indian Institute of Management, Bangalore
xi. Meaning of the term “any law for the time being in force”
Further the expression “any law for the time being in force” is of wide connotation. It is submitted that the word “law” itself is very wide in its scope and would include within its ambit not only statutes (whether taxing statute or otherwise) but an order made by the Government, resolution of Government, Government schemes, notification, rules and regulations, customs, usage, etc., which have the force of law.
xii. Meaning of the term “Curriculum”
Curriculum refers to the means and materials with which students will interact for the purpose of achieving identified educational outcomes.
xiii. The applicant states that in his case the law means The Indian Institute of Management Act, 2017. Thus, as per the provisions of the Indian Institute of Managem
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and staff;
(ii) Catering, including any mid-day meals scheme sponsored by the Central Government, State Government or
Union Territory;
(iii) Security or cleaning or house-keeping performed in such educational institution.
(iv) Services relating to admission to, or conduct of examination by, such institution;
Provided that nothing contained in sub-items (i), (ii) and (iii) of item (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent.
Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of, –
(i) Pre-school education and education up to higher secondary school or equipment; or
(ii) Education as a part of an approved vocational education course.
(v) Supply of online educational journals or periodicals:
Nil
Nil
j. The applicant prays to provide the Advance ruling as men
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17.
4. The applicant has also submitted the extract from the minutes of 164th Board Meeting held on 17th March 2018.
3. Award of Diplomas, Certificates and Distinctions to Graduands
The Director referred to the following two Resolutions that had been circulated to the Board Members on 16th March 2018, which was approved by 11 members.
Resolution-1:
With the coming into effect of the Indian Institutes of Management Act, 2017 and also on the approval of the Faculty body Indian Institute of Management, Bangalore, now reconstituted as the Academic Council, the Board of Governors of Indian Institute of Management, Bangalore, hereby approve the modifications made to the Ordinances.
Resolution -2:
With the coming into effect of the Indian Institutes of Management Act, 2017 and also on the recommendation of the Academic Council of Indian Institute of Management, Bangalore, have resolved for the conversion of the post-graduate diploma in management into a Master's Degree titled as Master
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amme in management
(2) Other courses including Executive Development Programmes
The courses enumerated at (1) above are covered under entry no. 67 of the said notification and are exempt. The contention of the applicant is that the courses offered by the applicant and not covered under entry no. 67 of the said notification are covered under entry no. 66 of the said notification and are also exempt.
For this the entry no. 66 needs to be looked:
Entry No. 66 reads as under
Services provided –
(a) by an educational institution to its students, faculty and staff;
(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;
(b) To an educational institution, by way of,
(i) Transportation of students, faculty and staff;
(ii) Catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union Territory;
(iii) Security or cleaning or house-keeping performed in such education
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assification of Services attached to Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. There are six Groups of various Education Services under the Heading 9992 covering all services from pre-primary education services to specialized education services.
4.3 Serial No. 66 of the said Notification No. 12/2017 is a general entry in relation to exemption of services provided by an educational institution and /or to an educational institution. Educational institution means an institution providing services by way of (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course. Therefore all educational services provided by an institute, which leads to a qualification/ degree, recognized by the law, for the time being in force, are exempt from payment of GST. The appli
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rned, the provisions contained in Serial no. 67 alone shall apply. The constitution of the Notification does not allow selective application of Serial No. 67 in respect of educational programmes like (a) two year full time Post Graduate Programmes in management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management; (b) fellow programme in Management; (c) five year integrated programme in Management and application of Serial number 66 for the rest of the educational programmes. In conclusion we are of the opinion that when Notification number 12/2017 provides for a specific entry for the Indian Institutes of Management at serial no. 67, the provisions of serial number 66 shall not apply to them.
4.5 Similarly, the second question also relates to the applicability of entry no. 66 in the presence of specific entry no. 67. Therefore the same view holds good for the second questi
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In Re: Assistant commissioner of Central Tax, Sankrail division (MEGA FLEX PLASTICS LTD.)
GST
2018 (11) TMI 663 – APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL – 2018 (19) G. S. T. L. 159 (App. A. A. R. – GST), [2019] 63 G S.T.R. 80 (AAR)
APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL – AAAR
Dated:- 25-10-2018
Case No. 06/WBAAAR/Appeal/2018
GST
RANDHIR KUMAR AND RAKESH KUMAR SHARMA MEMBER
Present for the Appellant: Mr. Nishant Kumar, Assistant Commissioner of Central Tax, Sankrail Division, Howrah CGST & CX Commissionerate
Present for the Respondent: Mr. Vinay Kumar Shraff, Advocate
This Appeal has been filed by the Assistant Commissioner of Central Tax, Sankrail Division, Howrah CGST & CX Commissionerate (hereinafter referred to as “the Appellant”) on 08.08.2018 against Advance Ruling No. 09/WBAAR/2018-19 dated 06.07.2018 = 2018 (7) TMI 391 – AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL, pronounced by the West Bengal Authority for Advance Ruling in th
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peal against the above Advance Ruling requesting to set aside/ modify the impugned Advance Ruling passed by the Authority for Advance Ruling or pass any such further or other orders as may be deemed fit and proper in the facts and circumstances of the case on the following grounds:
i) The Respondent had themselves declared that they manufacture woven sacks of plastic materials of Chapter 39. The learned Advance Ruling Authority referred to Note 1(h) to Section XI of the Tariff Act which covers “textile and textile articles from Chapter 50 to 63 and does not include woven, knitted or crocheted fabrics of Chapter 39”, and hence the learned Advance Ruling Authority has erred in interpreting the true essence of this Chapter note;
ii) When every word in the above Chapter note is separated by comma then each word should be given equal weightage and from that perspective the word 'woven' should have been considered as an exclusion word in its own right. Hence the Advance Ruling is n
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ne Leno bags/ sacks containing 100 MT polypropylene granules” under ITCHS 39232990, the assessee decided to change the Tariff Heading for the same product, PP Leno Bags, to 6305 33 00 without citing any reasons for the same. The Appellant also submitted that the rule of estoppel by election is applicable in the matter as the Respondent themselves declared the item in question under Tariff Sub-Heading 3923 29 90 and enjoyed the duty draw back as per Duty Drawback Schedule of DGFT. The Appellant further submitted that the same product cannot be cleared for export and in DTA under two different Tariff Headings.
6. During the course of the hearing, the Respondent submitted the following:
(i) Manufacturing process includes manufacturing of polypropylene strips (tapes) which is woven to produce man-made textile material which is commercially known as Leno Fabric;
(ii) In terms of Chapter Note 2(p) of Chapter 39 of the GST Tariff (Plastics and articles thereof) if textiles or textiles prod
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uits and vegetables. The Standard IS 16187:2014 classifies such Sacks under the category of Textiles.
(vi) The respondent has been granted capital subsidy by the government of India under The Technology Upgradation Fund Scheme (TUFS) for making the textile industry globally competitive and to reduce the capital cost for the textile industry-
(vii) The polypropylene leno bags for packing of agricultural produce is internationally classified under HSN code 63053300.
7. The Respondent submitted copies of the reports of test conducted by the Central Institute of Plastics Engineering & Technology, Haldia, dated 15.03.2018, the Indian Institute of Packaging, Kolkata, dated 27.03.2018 and Indian Oil Corporation Ltd., Panipat, dated 12.03.2018 on his samples of PP Woven Leno Bags. These test reports arc based on samples provided by the Respondent. It is also seen that in the reports of Central Institute of Plastics Engineering & Technology and the Indian Institute of Packaging i.e. Test Rep
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[1993 (41) ECC 285; 1993; ECR 351 MP; [1990 (50) ELT 201 MP] = 1989 (9) TMI 120 – HIGH COURT OF MADHYA PRADESH AT INDORE, has rendered the following judgment: –
“……the process of the manufacture of the HDPE tapes, the earlier judgments of the CEGAT approved by the Supreme Court and accepted by the Department, all clearly go to show that the HDPE bags are the bags woven by the plastic strips and they, therefore, are goods of plastic and the material used for weaving those bags being the strips of plastic made from plastic granules, the strips of plastic used for weaving the aforesaid HDPE woven sacks has to be classified as an Item under entry 39.20 of Chapter 39 and not under entry 54.06 of Chapter 54. Accordingly the entries of the finished goods have also to be made under the proper Chapter of the Tariff Act treating them as the finished goods made of plastic strips.
In the result we hold that HDPE strips or tapes fall under the Heading 39.20, sub-heading 3920.32 of the Central
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M/s Steel & Metal Tubes (I) Ltd. Versus Commissioner Central GST, Noida
Central Excise
2018 (12) TMI 236 – CESTAT ALLAHABAD – TMI
CESTAT ALLAHABAD – AT
Dated:- 25-10-2018
APPEAL No. E/70555/2018-EX[SM] – FINAL ORDER NO 72578/2018
Central Excise
Mrs. Archana Wadhwa, Member (Judicial)
Shri Rajesh Chhibber (Advocate) for Appellant
Shri Pawan Kumar Singh (Supdt.) AR for Respondent
ORDER
Per: Archana Wadhwa
After hearing both the sides I find that the appellant is engaged in the manufacture of Steel Pipes and Tubes and was procuring HR Coils from various sources including SAIL, Rourkela. The said HR Coils was being received through Rail and Railways were charging service tax for transportation of the same, which were shown in the Railway Receipt (RR), on the basis of which the appellant was claiming the credit.
2. However, w.e.f. 27.08.2014, the Cenvat Credit Rules were amended and Clause (a) was introduced after Clause (f) of sub Rule (1) of Rule 9 of Cenvat
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dit and the credit availed by the consignee i.e., appellant is not proper. The appellant brought to the notice of the Adjudicating Authority a circular issued by the Board being Circular No. 1048/36/2016-CX dated 20.09.2016 wherein it was clarified that if the consignor is not availing the Cenvat Credit, the same can be availed by the consignee. The said circular was not followed by the Adjudicating Authority on the ground that the same stands issued in September, 2016 whereas the period involved in the appeal is from July, 2014 to March, 2015. It was also observed that since the STTG certificate was not issued by the Railways in the name of the appellant, the same would not form eligible document for the purpose of availment of credit. Hence demand to the tune of Rs. 10.58 lakhs approximately were confirmed along with confirmation of interest and imposition of penalty of identical amount.
The said order was upheld by Commissioner (Appeals). Hence the present appeal.
4. The facts are
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or ready reference:-
“(v) In case if the Service Tax has been paid by the consignor but CENVAT credit is to be availed by the consignee, who is eligible for such credit as per the rules, the consignor shall make a written request to Railways for issue of consignee-wise STTG certificate duly indicting the RR details pertaining to the consignee in the format prescribed above. The competent Railway Authority shall issue the STTG certificate accordingly, even though it will require issuance of more than one STTG certificates to the customer (consignor) for a particular month. The consignor shall transfer the consignee-wise 'STTG certificate' in original to the consignee concerned. The consignee may avail the CENVAT credit on the strength of this certificate.
(vi) Where a consolidated STTG Certificate has been issued in terms of clause (iii), no STTG Certificate consignee-wise in terms of clause (v) shall be issued and vice-versa.”
As is clear from reading of the above paragraphs the c
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Sanction of pending IGST refund claims where the records have not been transmitted from GSTN to DG Systems
PUBLIC NOTICE NO. 34/2018 Dated:- 25-10-2018 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS
NEW CUSTOM HOUSE, KANDLA-370 210
Phone No. 02860-271468/469, FAX NO. 02836-271467
F. No. S/20-72/PN/IGST Ref/AG/2017-18
Dated: 25.10.2018
PUBLIC NOTICE NO. 34/2018
Subject:- Sanction of pending IGST refund claims where the records have not been transmitted from GSTN to DG Systems- M/ reg.
Attention of the Exporter, General Trade and all other stake holders is invited to the Public Notice No. 01/2018 dated 16.1.2018, Public Notice No. 9/2018 dated 27.2.2018, Public Notice No. 13/2018 dated 15.3.2018, Public Notice No. 16
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on said subject. The matter was examined in the Board and it has been observed that under CGST Act, 2017 Cost Accountants have also been recognized for various certification/ representations like in Section 35, Section 66, Section 116 and Section 48 read with Rule 24 of Return rules.
4. Accordingly, it has been decided that Cost Accountants are also authorized to provide the requisite certificates as envisaged under Circular 12/2018-Customs dated 29.05.2018.
5. Hence, It is requested that above changes in facility to obtain certificates from Cost Accountant also, may be utilized by one and all and co- operate with the Department in processing the refund claims immediately.
(Sanjay Kumar Agarwal)
Commissioner
Circular, Trade Notice,
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TRAN-1 Credit
Query (Issue) Started By: – DEEPAK SHARMA Dated:- 24-10-2018 Last Reply Date:- 25-10-2018 Goods and Services Tax – GST
Got 4 Replies
GST
A advertisement company audit of service tax is under process, the company were availing credit on input and were paying full rate of Service Tax. In audit officer raised question to payment of taxes under RCM on TPT and security service, the company agreed to its payment. However they wanted to claim it through TRAN-1. Is it possible today to take credit through TRAN-1, please suggest
Reply By Ganeshan Kalyani:
The Reply:
In my view, Tran1 due date is already passed. The Tran1 due date for special case where tran1 was submitted but not filed etc were given opportunity to file
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GST CREDIT
Query (Issue) Started By: – Mathew George Dated:- 24-10-2018 Last Reply Date:- 30-10-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Hi,
My client is a Travel agent(in kerala) who books Hotel and accommodation for his clients, The hotel may be located in the state (kerala) or out side (Tamilnadu) the state and they will charge CGST and SGST. Now the question is whether the travel agent can claim both CGST and SGST…?
Reply By SHIVKUMAR SHARMA:
The Reply:
GST Regis
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old car dealer eligibilty for composition dealer
Query (Issue) Started By: – satbir singhwahi Dated:- 24-10-2018 Last Reply Date:- 25-10-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Person dealing in old cars , can he opt for composition dealer and pay 1%, or normal dealer and with 18% on margin.Pls guide.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
In my view it can be do so if the turnover is within the threshold limit.
Reply By KASTURI SETHI:
The Reply:
I support th
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Refund of ITC in relation to Export of Goods without payment of tax
Query (Issue) Started By: – anuja bhandari Dated:- 24-10-2018 Last Reply Date:- 25-10-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dealer is in business of trading of Gaur Meal product, this item was taxable @ 5% GST before 15 Nov 2017 in GST. After 15 Nov 2017 vide notification Gaur Meal is at 0% GST. Dealer purchased gaur meal prior to 15 Nov 2017 and exported the same out of India in Dec 2017 without payme
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Casual taxable persons selling handicrafts are exempt from GST registration but must generate e-way bills for transport.
Notifications
GST
Exemption to a casual taxable person making taxable
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Job work/works contract
Query (Issue) Started By: – kishor kaushal Dated:- 24-10-2018 Last Reply Date:- 25-10-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Sir
I want to know that I take spares & repair & maintenance for Machinery some party.
Parties are an unregistered dealer. Can I take under job work & under RCM.
Kindly confirm me.
Thanks & regards
Kishor Kumar Kaushal
Reply By Ganeshan Kalyani:
The Reply:
Job worker are to pay tax on job worker charges.
Disc
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NO ANTI-PROFITEERING BY SUBWAY FRANCHISEE
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 24-10-2018
In one of the recent order dated 27.09.2018 issued by National Anti-profiteering Authority (NAA) in the case of Jijrusha N. Bhattacharya v. N.P. Foods (Franchisee Subway India) (2018) 9 TMI 1763 (NAA), it has been ordered that there was no anti-profiteering involved on sale of Hara Bhara Kabab (product) sold by the subway franchisee.
In the instant case, the respondent was a franchisee of 'subway' engaged in supply of breads / sandwiches. The applicant filed a complaint that the Respondent had not passed on the benefit of reduction in the rate of GST in restaurant service, when he had purchased i.e., '6 Hara B
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confirmed in his report that the rate of GST on the restaurant service had been reduced from 18% to 5% with the condition that ITC on the goods and services used in supplying the service will not be allowed vide Notification No. 46/2017-Central Tax (Rate) dated 14.11.2017 with effect from 15.11.2017. The DGAP had also stated that on scrutiny of the GSTR-1, GSTR-3B and the ITC Register submitted by the Respondent, it was observed that ITC amounting to ₹ 13,01,759/- was available to the Respondent during the period from July, 2017 to November, 2017 which came to approximately 11.80% of the taxable value of the service amounting to ₹ 1,10,29,612/- supplied during the same period but when the tax was reduced from 18% to 5%, the said
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Key 8 suggestions on Annual Return Format – Form GSTR-9
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 24-10-2018
In terms of Section 44(1) of the CGST Act, 2017, every registered person, other than an Input Service Distributor, a person paying tax under Section 51 (TDS deductor) or Section 52 (TCS collector), a casual taxable person and a non-resident taxable person, shall furnish an Annual Return for every financial year on or before the 31st day of December following the end of such financial year. The Government vide Notification No. 39/2018 – Central Tax dated September 4, 2018 has notified the format of Annual Return Form GSTR-9 (for normal taxpayers) and Form GSTR-9A (for composition taxpayers).
Considering the complexity of Form GSTR-9 under the given time frame of 3 months for due date of 31st December, following suggestions are compiled by Mr. Bimal Jain, Chairman, Indirect Tax Committee, PHD Chamber of Commerce towards making Annual Return format si
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n-taxable supply”
Thus, when definition of exempt supply itself includes Nil rated supplies, separate mention of the same under Part E above will add to confusions.
* Clarity on meaning of non-GST supply – As seen supra that definition of exempt supply includes non-taxable supply i.e. a supply of goods or services or both which is not leviable to tax under this Act [Section 2(78) of the CGST Act, 2017], hence, scope of non-GST supplies is not understood. This confusion persists in current format of GSTR-3B as well which requires separate reporting of non-GST outward supplies apart from exempted outward supply, which includes non-taxable supplies, Nil rated supplies and exempted supply. Thus, clarity on items included in non-GST supplies is required.
II Table 6: No need for bifurcation of ITC into inputs, input services and capital goods
Table 6 of Form GSTR-9 while capturing details of ITC availed as declared in returns filed during the FY, also asks for details of such ITC on in
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available in initial period of GST introduction.
Further, in terms of Section 16(4) of the CGST Act, 2017, ITC in respect of invoices/ debit notes of a FY shall not be available after the due date of furnishing of return for September month following the end of financial year or furnishing of relevant annual return, whichever is earlier. In other words, taxpayers are required to complete the reconciliation process with their vendors latest by September 30, 2018 (Due date for filing GSTR 3B for the month of September 2018 is October 20, 2018), being the last day for claiming credit pertaining to the last FY.
* Technical glitches of GSTN portal – But it needs to be appreciated that owing to shortcomings of the GSTN portal, the envisaged system of ITC matching & mis-matching through Form GSTR-2 and GSTR-3 got indefinitely suspended and therefore, the matching mechanism could not be brought into action.
* Extension of due dates for filing GSTR-1 till October 31, 2018/ December 31, 20
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n 16(4) of the CGST Act, 2017 specifically refers to the return under Section 39 (GSTR-3) and the Annual Return but does not stipulate or refer to any return under Section 168 (GSTR-3B ). Thus, the last date for availing ITC of any invoice/debit note for a financial year, say 2017-18, would be the earlier of the due dates for filing the GSTR-3 for September 2018 and the Annual Return for the year 2017-18. Since, filing of GSTR-3 is suspended, the last date within which input tax credit for invoices/debit notes of 2017-18 can be taken is the date of filing of the Annual Return for 2017-18, i.e., 31st December 2018.
Suggestion(s):
* Extending date of ITC reconciliation from last date of September 30 – Considering the challenging task of completing reconciliation of ITC with vendors by September 30, 2018, the government may consider the case for extending this date of September 30. Else, suitable modification in Form GSTR-9 may be carried to allow ITC for invoices pertaining to FY 2017
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rsed during the FY and reclaimed in next FY
In terms of second proviso to Section 16(2) of the CGST Act, 2017, reversal of ITC is required to be made where the recipient fails to pay to the supplier the amount towards value of supply along with tax payable thereon. However, on the payment of consideration, ITC can be reclaimed. In case 180 days reversal happened in 2017-18 and reclaimed in 2018-19, how to disclose, disallow or reclaim such credit.
Suggestion(s):
* Clarity required for disclosure of ITC reversed but reclaimed in 2018-19 – It may happen that ITC reversal happened in 2017-18 and reclaimed in 2018-19. Clarity may be provided as how to disclose such credit.
VII Table 18: HSN wise summary of inward supplies should not be asked for
Table 18 of Form GSTR-9 requires the details of HSN wise summary of inward supplies received by the taxpayer. It may be noted that neither of the present return forms viz. Form GSTR-3B and GSTR-1 captures such details. Only Form GSTR-1 requir
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EOT Grab Cranes in Waste to Energy Plants Classified Under Sl. No 234, Schedule I with 5% IGST Rate.
Case-Laws
GST
Classification of goods – rate of GST – EOT Grab Cranes are integral part of the Waste to Energy Plants project for manufacturing and generation of end product of electricity and therefore the EOT Grab Cranes being used in waste to energy plant – covered under Sl. No 234 of Schedule I – liable to IGST @5%.
TMI Updates – Highlights, quick notes, marquee, annotation, news
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Inter-state transfers of rented, leased, or hired medium heavy-duty cranes are taxable under GST without usage rights transfer.
Case-Laws
GST
Supply or not – inter-state branch transfers – levy of GST – providing medium-sized heavy-duty cranes on rental/lease/ hire basis to its clients without transferring the right to use the cranes – the movement is a taxable supply – GST would be payable on the movement of both type of cranes i.e. tyre mounted cranes and crawler cranes.
TMI Updat
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Court to Reconsider Petitioners' Claim on Failed GST TRAN-1 Filing Due to Server Error, Input Tax Credit at Stake.
Case-Laws
GST
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 – The impugned order 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. – To be reconsidered afres
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Court Directs Petitioner to Submit Representation on GST Impact for Pre-July 1, 2017 Railways Contracts.
Case-Laws
GST
Implication of GST on the contracts between petitioners and Railways ent
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Seizure of Goods u/s 129(1) Deemed Illegal Due to Lack of Transaction Declaration Form, Penalty Inapplicable.
Case-Laws
GST
Seizure of goods u/s 129(1) – Transaction Declaration Form (T.D.F.) was not attached with the consignments – the seizure and penalty imposed upon the petitioners based on the notification dated 21.7.2017 issued under Rule 138 of the U.P.G.S.T. Act 2017, which was not applicable, is clearly illegal.
TMI Updates – Highlights, quick notes, marquee, annotation, new
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