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2018 (11) TMI 446 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – 2018 (19) G. S. T. L. 135 (A. A. R. – GST) – Classification of goods – Air-Cooled condenser to be supplied by the applicant to the buyer for use in the waste-to-energy project – whether classifiable as ‘parts for the manufacture of waste to energy plants/ devices’ attracting 5% IGST or 2.5% CGST and 2.5% APGST? – Held that:- Heading 8404 of the Customs Tariff covers “Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for example, economizers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units” and Entry 840420 specifically covers Condensers for steam or other vapors power units – The equipment under consideration viz. ACC consists of finned tubes which condense steam with the help of a forced current of air is thus rightly classifiable under heading 8404. Therefore, the ACC is classifiable under the Heading 8404 – ACC is an integral part of Waste to Energy plant

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A- 01 , dated: 30th June 2018, for seeking clarification on certain issues. The applicant had paid the prescribed fee for the pronouncement of advance ruling vide CPIN : 18063700021740, dated : 06.06.2018. The issue raised by the applicant are as follows… Whether the Air-Cooled condenser to be supplied by the applicant to the buyer for use in the waste-to-energy project is classifiable as parts for the manufacture of waste to energy plants/ devices attracting 5% IGST or 2.5% CGST and 2.5% APGST? On verification of registration particulars of the applicant, it is noticed that the applicant is allotted to Centre as per the bifurcation of tax payers in prescribed manner, and falls under the jurisdiction of Superintendent of Central Tax, Sullurpet range. Hence, a letter drafted to the jurisdictional officer, as per section 98(1) of CGST / APGST Act 2017, to offer their remarks, whether, is there any pending or passed proceedings on the issues raised by the applicant in his application. T

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The applicant received an order for manufacturing and supply of complete air-cooled condenser package from Jindal Urban Waste Management Limited, to its Visakhapatnam Waste to Energy plant. As per the description given by the applicant, the process from the Waste to Energy project will be an integrated facility for processing Municipal solid waste (MSW) delivered by greater Visakhapatnam Municipal Corporation. Fresh mixed MSW will be transferred to receiving pits and further process will be done for generating steam from boilers. Further, exhaust from steam turbine will be condensed in Air-Cooled condensers (ACC). As per purchase order submitted by the applicant this specification covers ACC package for the purpose of supply by the applicant. It is also observed that there are two purchase orders- One for the supply of goods and another for activities relating to the erection and commissioning of ACC System supplied. 3. The applicant sought advance ruling on following question: Whethe

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city Generator (WOEG) (e) Waste to energy plants / devices (f) Solar lantern / solar lamp (g) Ocean waves/tidal waves energy devices/plants (h) Photo voltaic cells, whether or not assembled in modules or made up into panels CGST – 2.5% & SGST-2.5% 4.2 We find that Heading 8404 of the Customs Tariff covers Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for example, economizers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units and Entry 840420 specifically covers Condensers for steam or other vapors power units. The equipment under consideration viz. ACC consists of finned tubes which condense steam with the help of a forced current of air is thus rightly classifiable under heading 8404. Therefore, the ACC is classifiable under the Heading 8404. Further as detailed in Annexure II of the application, ACC is an integral part of Waste to Energy plants. 5 As per the above reading it is to be construed that, Air – Cooled cond

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2018 (11) TMI 667 – CESTAT NEW DELHI – TMI – SSI Exemption – inclusion of value of clearances of the exempted goods in their total turnover – Time Limitation – Held that:- The provisions of N/N. 8/2003 dated 01/03/2003 under para-3A are very clear that the except the clearances as mentioned under para-3A all other clearances need to be included in the aggregate value of turnover for deciding the SSI eligibility under N/N. 8/2003 – Since the clearances of SHASHTROKTA medicines have not been included in the total turnover by the appellant for the relevant financial years and therefore they have failed to pay central excise duty as per law.
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Time Limitation – Held that:- The appellant did not have any intention of evading central excise duty, at the same time it is found that the charges of suppression, mis-declaration or fraudulent intention with the purpose of evading central excise duty, as is required for invoking the extended time proviso under Section 11A of Central Excise Act

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008-2009 and 2009-2010 have exceeded the value of clearances beyond rupees four crores. It has also been mentioned that during financial year s 2008-2009 and 2009-2010, the turnover of the appellant were ₹ 4,73,10,393/- and ₹ 4,41,67,056/- respectively. It has been the contention of the Department that in term of para-3A of Notification No. 8/2003 dated 01/03/2003, the appellant should have included the value of clearances of the exempted goods in their total turnover and should have paid duty for financial year 2009-2010 and 2010-2011. Accordingly, a show cause notice dated 09/05/2014 has been issued to the appellant which was adjudicated by the learned Additional Commissioner who has confirmed central excise duty amounting to ₹ 12,36,000/- against the appellant, penalty under Section 11 AC of Central Excise Act has also been imposed. The appellant have preferred an appeal before Commissioner (Appeals) who vide his impugned order dated 27/11/2017 has confirmed the fi

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y by contravening any of the provisions of the act. The learned Advocate has taken us through two declarations made by the appellant to the concerned Assistant Commissioner of central excise vide their letter dated 01/04/2009 and 31/03/2010 to the effect that they have shown the total value of clearances in their declarations to the Department which proves that they have not suppressed any facts from the Department with any intention of evading central excise duty. It has also been argued that extended time proviso under Section 11A of Central Excise Act, 1944 is not invokable in their case as they had no intention of evading central excise duty. The learned Advocate has relied on following decisions of Hon ble Supreme Court in this regard. (i) Pushpam pharmaceutical company versus Commissioner of Central Excise – 2002 – TIOL – 235 – S.C. – CX. (ii) Rainbow Industries versus CCE – 1994 (74) E.L.T. 3 (S.C.) (iii) Chemphar Drug Ltd. vs. CCE – 2002 – TIOL – 266 – S.C. [1989 (40) E.L.T. 27

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pellant have failed to include the value of clearances of SHASHTROKTA medicines in their value of clearances while calculating the turnover for the purpose of deciding whether they need to pay the duty after clearances of more than threshold limit. The learned Advocate has also admitted this fact that they were under genuine belief that the value of clearances of exempted goods were not includable in the total turnover. In this regard we hold that the provisions of Notification No. 8/2003 dated 01/03/2003 under para-3A are very clear that the except the clearances as mentioned under para-3A all other clearances need to be included in the aggregate value of turnover for deciding the SSI eligibility under Notification No. 8/2003. Since the clearances of SHASHTROKTA medicines have not been included in the total turnover by the appellant for the relevant financial years and therefore they have failed to pay central excise duty as per law. 7. Thus we hold that the demand of duty on the appe

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2018 (11) TMI 1083 – CESTAT CHENNAI – TMI – Works contract service or not – construction of water treatment plant, sewage treatment plant constructed by the appellant – service, non-commercial in nature – Held that:- The Tribunal in the case of Jyoti Buildtech (P) Ltd. [2017 (3) TMI 1100 – CESTAT ALLAHABAD], had occasion to analyze the demand of service tax on erection, commissioning and installation service on water treatment plant, sewage treatment plant etc. The Tribunal in the said decision followed the decision in the case of Lanco Infratech Ltd. [2015 (5) TMI 37 – CESTAT BANGALORE (LB)] and held that such constructions are not subject to levy of service tax under works contract service – demand do not sustain – appeal allowed – decided in favor of appellant. – Appeal Nos. ST/410/2011 and ST/41631 to 41633/2014 – Final Order Nos. 42412-42415/2018 – Dated:- 14-9-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri N. Viswanathan,

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94 which defines works contract service. It was also the view of the department that supply, erection and commissioning of sewage treatment plant cannot be construed as construction of pipeline which is exempted under sub-section (ii)(b) of the same section. Thus, show cause notice was issued for the period 1.4.2008 to 31.3.2009 proposing to demand the service tax along with interest and also for imposing penalties. Subsequently, show cause notices were issued for the very same dispute for the period 1.4.2009 to 31.3.2012. After due process of law, the original authority confirmed the demand along with interest and also imposed penalties. Hence these appeals. 2. On behalf of the appellant Shri N. Viswanathan assisted by Shri R. Ravikumar submitted that the said works of erection and commissioning of sewage treatment plant, water treatment plant would fall under works contract service with effect from 1.6.2007. However, such services are provided in respect of non-commercial activities

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d of ₹ 48,29,661/- and the Commissioner (Appeals) vide Order-in-Appeal No. 301/2016 dated 25.5.2016 has allowed the refund claim except for an amount of ₹ 7,89,267/-. In the said order, the Commissioner (Appeals) has followed the decision in the case of Lanco Infratech Ltd. as well as Indian Hume Pipes Ltd. reported in 2015 (140) STR 214. 2.1 He submitted that the services were rendered to Government / Municipal agencies and as such these were not used for commercial or industrial purposes. The department has taken the view that only in the case of laying of pipeline and conduit sub-clause (b) of said section would apply. He submitted that the work was awarded by EPC/turnkey projects which involves designing, execution and handing over and therefore cannot be said that such activities merely because they are in the nature of EPC projects would fallout of the exemption provided in clause (b) of works contract service. 2.2 He also relied upon the decision of the Tribunal in t

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nd therefore the demand raised is legal and proper. Further, the said projects were undertaken under turnkey projects and sub-clause (e) of the explanation clarifies that turnkey projects include engineering, procurement and construction or commissioning would be taxable service. 4. Heard both sides. 5. The main issue in the present appeals to be decided is whether the construction of water treatment plant, sewage treatment plant constructed by the appellant is subject to levy of service tax under works contract service. The appellants have argued that they would be exigible to service tax for the reason that the service of construction of water treatment plant and sewage treatment plant etc. were rendered to Government / Municipal bodies / Board and therefore are not of a commercial nature. It is the case of the department that since the projects were turnkey projects, it would fall under sub-clause (e) of the explanation to the definition of works contract service and that the said s

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05)(zzzza); (ii) construction of canals, pipelines or conduits for Government/Government undertakings for augmentation of irrigation, water supply or sewerage disposal would be for a non-commercial, non-industrial purpose or user and thus excluded in view of the exclusionary clause in clause (b) of WCS definition; and (iii) construction of canals, pipelines or conduits for transmission of water including by lift irrigation would be, when these works are conceived as integrated to a dam project, works contract in respect of a dam and thereby excluded from the purview of WCS. 5.1 Similarly, in Ramky Infrastructure Ltd., the Tribunal had held that such activities of construction of canals / pipelines or conduits undertaken for the Government / Government bodies would not attract levy of service tax being for non-commercial and non-industrial purpose. 5.2 The decision of the Larger Bench of Tribunal in Lanco Infratech Ltd. (supra) was approved by the jurisdictional High Court in the case o

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construction of water treatment plant and sewage treatment plant were set aside. The relevant portion reads as under:- 2. The brief facts as per the show cause notice dated 18-10-2012 for the period under dispute 2007-08 to 31st March, 2011, are that the appellant is registered under the provisions of service tax for construction and engineering service , erection, commissioning and installation services and works contract service . Pursuant to audit it appeared to Revenue that the appellants have not paid service tax on erection, commissioning and installation service being construction of sewage pumping station, water treatment plants, sewage treatment plant and sewage works. The SCN further observes that the appellant assessee had pleaded that the works of laying of pipelines for sewage etc. are not for commerce and trade and as such the same is exempted from service tax in terms of provisions of Explanation (ii)(b) of Section 65(105)(zzzza) of the Finance Act, 1994. The appellant c

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able to erection/Labour part. The balance is attributable to supply of items/materials. Thus, at best service tax is only leviable on this amount of ₹ 3,25,200/-. The learned counsel also states that it is admitted fact that all the transactions were found duly recorded by Revenue in the books of accounts maintained in the ordinary course of business. Further in view of the confusion prevailing regarding classification/exemption, and the issue being finally referred to and settled by the Larger Bench of this Tribunal, the issue is wholly interpretational and the extended period of limitation is not invocable. 4. The ld. AR for Revenue relies on the impugned order. 5. Having considered the rival contentions, we are satisfied that the issue now stands settled by the Larger Bench of this Tribunal in M/s. Lanco Infratech Ltd. (supra) and also confirmed by order of the Hon ble Madras High Court (supra) in Indian Hume Pipes Ltd. wherein it has been held that such works executed by the

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2018 (11) TMI 1137 – CESTAT CHENNAI – TMI – Valuation – compounded levy scheme – section 3A(3) of Central Excise Act, 1944 – whether the appellant is eligible for abatement during the period when the rolling mill was shutdown / non-functional? – Held that:- The Commissioner has permitted to furnish copies of letters dated 1.10.1998 and 1.10.1999 to the appellant. The only strong inference that can be drawn from this letter is that the intimations regarding the closure of the factory was received by the department. Therefore, the rejection of abatement on the ground that appellant did not give intimations cannot sustain.
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The rejection of abatement is without basis – Appeal allowed – decided in favor of appellant. – Appeal No. E/361/2012 – Final Order No. 42417/2018 – Dated:- 14-9-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri S. Venkatachalam, Advocate for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER

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law, the original authority rejected the claim of abatement against which the appellant moved the Tribunal. Vide order dated 7.4.2010, the matter was remanded for denovo consideration. Thereupon, the adjudicating authority vide order impugned herein confirmed the rejection of abatement claim. Aggrieved, the appellants are now before the Tribunal. 2. On behalf of the appellant, ld. counsel Shri S. Venkatachalam submitted that the claim for abatement has been rejected for the reason that the appellant has not complied with sub-clause (a) of sub-rule (2) of Rule 96ZP of Central Excise Rules, 1944. He adverted to para 4 and 4.1 of the impugned order and submitted that though the appellant has given intimations vide letters dated 1.10.1998 and 1.10.1999 regarding the shutdown of the rolling mill, the department has denied receiving such letters and therefore rejected the abatement claims. It is submitted by him that as per letter dated 6.5.2003, the department themselves have permitted cop

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for abatement. As per this rule, the appellant has to give intimation to the department informing the department the period during which the unit is shut down and the reasons for closing down. In para 4 and 4.1, the Commissioner has noted that no such intimation was received from the part of the appellant. However, in page 44 of the appeal memo, the letter issued by department dated 6.5.2003 is enclosed. In such letter, the Commissioner has permitted to furnish copies of letters dated 1.10.1998 and 1.10.1999 to the appellant. The only strong inference that can be drawn from this letter is that the intimations regarding the closure of the factory was received by the department. Therefore, the rejection of abatement on the ground that appellant did not give intimations cannot sustain. The Hon ble High Court in the case of Chamundi Steel Castings (India) Ltd. (supra), had observed that the assessee was eligible for abatement on pro-rata basis and the said decision was followed by the Tri

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2019 (2) TMI 762 – CESTAT CHENNAI – 2019 (21) G. S. T. L. 44 (Tri. – Chennai) – Demand of late fee – failure to file ST-3 returns within due time – appellants submit that they could not file the returns electronically due to system failure and they had submitted the returns manually – Held that:- Though, the appellants were not able to upload the returns electronically, they have filed the returns manually – Though, it is stated in para 10 that the appellants have not produced any evidence that they have taken the problem to the department, I find that the appellants have produced screen shots of the returns filed to the department, which bears the signature of the officer concerned. The department having acknowledged the manually filed returns, ought to have taken steps to help or assist the appellants to solve the problem. Thus, the appellants cannot be found fault in the present case for the cause of delay in filing the returns.
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The demand of late fee cannot be sustained for

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mand of late fee was upheld by Commissioner (Appeals). Aggrieved, the appellants are now before the Tribunal. 2. On behalf of the appellants, the Learned Advocate Shri S. Kannapan appeared and argued the matter. He submitted that for the relevant period in dispute there was difficulty in uploading the ST-3 returns electronically. He had intimated the department about the difficulties faced by them. The appellants filed the returns manually and also produced copies of the acknowledged returns before the adjudicating authority. However, authorities below did not accede to the contentions of the appellants. The demand of late fee in respect of periods from 7/2012 to 9/2012, 10/2012 to 3/2013 and 4/2013 to 9/2013 was upheld. The delay, if any was only to difficulty in uploading the returns electronically and this was only due to the system failure, which was on account of the facts beyond the control of the appellants. 3. The Learned Authorised Representative Shri B. Balamurugan supported

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said documents bear the signature of the Superintendent of the jurisdictional authority. It can be thus seen that the appellants had filed returns manually, which was acknowledged by the department. Though, the appellants were not able to upload the returns electronically, they have filed the returns manually. Interestingly, in para 10 of the impugned order, Commissioner (Appeals) has set aside the demand of late fee for the periods of 10/2011 to 3/2012 and 4/2012 to 6/2012. But, however, the late fee demand for the periods 7/2012 to 9/2012, 10/2012 to 3/2013 and 4/2013 to 9/2013 has been upheld. On perusal of para 10 of the impugned order, I do not find any reasoning made by the lower authority as to why the late fee with respect to the period 10/2011 to 3/2012 and 4/2012 to 6/2012 was allowed. Though, it is stated in para 10 that the appellants have not produced any evidence that they have taken the problem to the department, I find that the appellants have produced screen shots of t

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2019 (3) TMI 408 – CESTAT MUMBAI – TMI – Suo moto credit of excess credit reversed – section 11B of CEA – Held that:- The fact is not under dispute that the appellant had inadvertently reversed the amount of 7% in the Cenvat account, instead of the prescribed amount of 6% of the value of exempted goods. The process of reversal of excess Cenvat credit and taking of re-credit of the said excess amount involve only accounting/book adjustment. There was practically no outflow of fund towards this accounting adjustment. Thus, the provisions of Section 11B of the Act for refund claim will not be applicable to the case in hand.
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The Hon’ble Madras High Court in the case of ICMC Corporation Ltd [2014 (1) TMI 1473 – MADRAS HIGH COURT] have held that process involving availment of suo motu Cenvat credit of the amount reversed earlier is a technical book adjustment and in absence of outflow of funds from assessee, filing of refund claim under Section 11B of the Act does not arise.
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l Excise duty and also exempted by virtue of above notification, the case of the appellant falls under the provisions of Rule 6 of the Cenvat Credit Rules, 2004. The appellant had opted for payment of amount as provided under sub-rule 3 of Rule 6 ibid. Being a manufacturer of excisable goods, the appellant was required to pay amount of 6 percent of the value of exempted goods. However, due to inadvertence, instead of paying such amount, the appellant had paid an amount of 7 percent through its Cenvat account, which was payable by a service provider and not the manufacturer. Upon realization of mistake of excess payment of amount, the appellant had re-credited the said amount in the Cenvat register. Taking of suo moto credit by the appellant was disputed by the department on the ground that the appellant was required under the statute to file the refund application under Section 11B of the Central Excise Act, 1944 instead of taking re-credit on its own. 3. The Learned Advocate appearing

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hat the appellant had inadvertently reversed the amount of 7% in the Cenvat account, instead of the prescribed amount of 6% of the value of exempted goods. The process of reversal of excess Cenvat credit and taking of re-credit of the said excess amount involve only accounting/book adjustment. There was practically no outflow of fund towards this accounting adjustment. Thus, the provisions of Section 11B of the Act for refund claim will not be applicable to the case in hand. By analyzing the statutory provisions, the Hon ble Madras High Court in the case of ICMC Corporation Ltd (supra) have held that process involving availment of suo motu Cenvat credit of the amount reversed earlier is a technical book adjustment and in absence of outflow of funds from assessee, filing of refund claim under Section 11B of the Act does not arise. The relevant paragraphs in the said judgment are extracted herein below: 13. We do not subscribe to the view expressed by the Revenue. Admittedly, the assesse

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mentioned under Rule 6(5) of the Cenvat Credit Rules, 2004 as it existed during the relevant period viz., 2004-2006 getting the reversal of the entry is in tune with its stand taken which was accepted by the Tribunal in the earlier round of litigation. 14. We do not find any good ground to hold that it was a case of refund of duly falling under Section 11B of the Central Excise Act, 1944 and that the assessee was to comply with the provisions of Section 11B of the Act. The view of the Tribunal that the assessee should seek reversal in the appropriate judicial forum, if the assessee was aggrieved by the earlier order herein does not arise at all. 15. even a cursory reading of the order of the tribunal in the earlier round of litigation would show that it accepted the assessee s case of suo motu reversal of the entry. That being the case, the subsequent conduct of the assessee for a follow up action on an amount of ₹ 3,21,308/-, which is only an account entry adjustment, technical

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Goods and Services Tax – GST MOV – 05 – GOVERNMENT OF INDIA FORM GST MOV-05 RELEASE ORDER Ref: FORM GST MOV-02 NO.__________ Dated The goods conveyance bearing No._______________ carrying goods was inspected by me (name and designation) on_______________ and on inspection, no discrepancy was noticed either in the documents or in the physical verification of goods. or The goods conveyance bearing No._______________ carrying goods was inspected by me (name and designation) on _______________ and after inspection, an order of detention was issued in FORM GST MOV-06 on _______________ and a notice in FORM GST MOV-07 was served on the person in charge of the conveyance on _______________. The owner or person in charge of the conveyance has- a.

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Goods and Services Tax – GST MOV – 04 – FORM GST MOV-04 PHYSICAL VERIFICATION REPORT Ref: FORM GST MOV-02 No.__________ Dated The physical verification of the goods conveyance bearing No.__________has been conducted in the presence of Shri__________________ owner / person in charge of the goods vehicle. The details of the physical verification are as under:- PHYSICAL VERIFICATION REPORT Date of Physical Verification Goods Conveyance number Name of the Transporter Sl.No. Transport Document/LR No

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Goods and Services Tax – GST MOV – 11 – GOVERNMENT OF INDIA FORM GST MOV -11 ORDER OF CONFISCATION OF GOODS AND CONVEYANCE AND DEMAND OF TAX, FINE AND PENALTY Order No. Order Date: 1. Conveyance No. 2 Person in charge of the Conveyance 3 Address of the Person in charge of the Conveyance 4. Mobile No. of the Person in charge of the conveyance 5. e-mail ID of the Person in charge of the conveyance 6. Name of the transporter 7. GSTIN of the transporter, if any 8. Date and Time of Inspection 9. Date of Service of Notice of Confiscation 10. Order passed by 11. Date of Service of Order 12. Demand as per Confiscation Order On the Goods Act Tax Interest Penalty Fine/Other charges Demand No. CGST Act SGST/UTGST Act IGST Act Cess Total On the Conveyance Act Tax Interest Penalty Fine/Other charges Demand No. CGST Act STATE TAX/UTGST Act IGST Act Cess Total DETAILS OF GOODS CONFISCATED Sl.No. Description of goods HSN Code Quantity Value DETAILS OF CONVEYANCE CONFISCATED Sl.No. Description Details

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ng discrepancies were noticed. (i) (ii) (iii) 3. In view of the above, the goods and conveyances used for the movement of goods were detained under sub-section (1) of section 129 of the Central Goods and Services Tax Act read with sub-section (3) of section 68 of the State/ Union Territory Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act read with sub-section (3) of section 68 of the Central Goods and Services Tax Act by issuing an order of detention in FORM GST MOV 06 and the same was served on the person in charge of the conveyance on ____ (date). Along with the order of detention in FORM GST MOV 06, a notice was issued in FORM GST MOV 07 under the provisions of sub-section (3) of section 129 of the Central Goods and Services Tax Act, specifying the tax and penalty payable. 4. Subsequently, after observing the principles of natural justice, an order demanding the applicable tax and penalty was issued in FORM GST MOV-09 on _______(Date) and t

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f the UT Union Territory Goods and Services Tax Act or section 20 of the Integrated Goods and Services Tax Act, 2017 and the Goods and Services Tax (Compensation to States) Act, 2017 by issue of a notice in FORM GST MOV-10. In the said notice, the tax, penalty and other charges payable in respect of such goods and the conveyance were also demanded. 5. The person in charge has not filed any objections/ the objections filed were found to be not acceptable for the reasons stated below: a) … b) … c) … 6. In view of the above, the following goods and conveyance are confiscated by the undersigned by exercising the powers vested under section 130 of the Central Goods and Services Tax Act and under section 130 of the State Goods and Services Tax Act / Section 21 of the Union Territory Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act which are listed as under: SL.NO. DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) 1 2 3 4

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NOTICE FOR CONFISCATION OF GOODS OR CONVEYANCES AND LEVY OF PENALTY UNDER SECTION 130 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 READ WITH THE RELEVANT PROVISIONS OF STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 AND GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 – GST – GST MOV – 10 – GOVERNMENT OF INDIA FORM GST MOV -10 NOTICE FOR CONFISCATION OF GOODS OR CONVEYANCES AND LEVY OF PENALTY UNDER SECTION 130 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 READ WITH THE RELEVANT PROVISIONS OF STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 AND GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 The conveyance bearing No._______ was intercepted by _____________ (Designation of the proper officer) on __________ (date) at _____( time ) at_________(place). The statement of the driver/person in charge of the vehicle was recorded on _____(date). 2. The goods i

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person in charge of the conveyance on ____ (date). Along with the order of detention in FORM GST MOV 06, a notice was issued in FORM GST MOV 07 under the provisions of sub-section (3) of section 129 of the Central Goods and Services Tax Act, 2017, specifying the tax and penalty payable in respect of the goods in question. 4. Subsequently, after observing the principles of natural justice, an order demanding the applicable tax and penalty was issued in FORM GST MOV-09 on _______(Date) and the same was served on the person in charge of the conveyance. However, neither the owner of the goods nor the person in charge of the conveyance came forward to make the payment of applicable tax and penalty within the time allowed in the order passed supra. 5. In view of this, the undersigned proposes to confiscate the above goods and the conveyance used to transport such goods under the provisions of section 130 of the Central Goods and Services Tax Act, 2017 read with State Goods and Services Tax A

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the conveyance. 6. The calculation of proposed tax and penalty is as under: 1) CALCULATION OF TAX RATE OF TAX TAX AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS CENTRAL TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 2) CALCULATION OF PENALTY RATE OF TAX PENALTY AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS CENTRAL TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 3) DETERMINATION OF FINE IN LIEU OF CONFISCATION OF GOODS FINE AMOUNT SL.NO. DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 4) CALCULATION OF FINE IN LIEU OF CONFISCATION OF CONVEYANCE RATE OF TAX FINE AMOUNT SL.NO. DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX/UNION

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GST – GST MOV – 09 – GOVERNMENT OF INDIA FORM GST MOV -09 ORDER OF DEMAND OF TAX AND PENALTY Order No. Order Date 1. Conveyance No. 2 Person in charge of the Conveyance 3 Address of the Person in charge of the Conveyance 4. Mobile No. of the Person in charge of the conveyance 5. e-mail ID of the Person in charge of the conveyance 6. Name of the transporter 7. GSTIN of the transporter, if any 8. Date and Time of Inspection 9. Date of Service of Notice 10. Order passed by 11. Date of Service of Order 12. Demand as per Order Act Tax Interest Penalty Fine/Other charges Demand No. CGST Act SGST/UTGST Act IGST Act Cess Total DETAILS OF GOODS DETAINED Sl.No. Description of goods HSN Code Quantity Value DETAILS OF CONVEYANCE DETAINED Sl.No. Description Details 1 Conveyance Registration No. 2. Vehicle Description 3. Engine No. 4. Chassis No. 5. ORDER ENCLOSED (Name and designation of Proper Officer) ORDER UNDER SECTION 129 (3) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 READ WITH RELEVANT

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ained under sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 read with sub-section (3) of section 68 of the State/ Union Territory Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act read with sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 by issuing an order of detention in FORM GST MOV-06 and the same was served on the person in charge of the conveyance on _____ (date). 4. Sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 provides for the release of goods and conveyance detained on the payment of tax and penalty as under: (i) the applicable tax and penalty equal to one hundred per cent of the tax payable on such goods, where the owner of the goods comes forward to pay such tax and penalty. (ii) the applicable tax and penalty equal to the fifty per cent of the value of the goods reduced by the tax amount paid thereon under the Central Goods and Services Tax

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ULATION OF APPLICABLE PENALTY UNDER CLAUSE (a) OF SUBSECTION (1) OF SECTION 129 RATE OF TAX PENALTY AMOUNT SL.NO. DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS CENTRAL TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 3) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (b) OF SUB-SECTION (1) OF SECTION 129 AMOUNT OF TAX PENALTY AMOUNT SL.NO. DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS CENTRAL TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 6. Incorporating the above points, a notice in FORM GST MOV-07 was issued and duly served on the person in charge of the conveyance, providing him an opportunity to show cause against the demand of tax and penalty as applicable and make payment of the same and to get the goods and conveyance released. 7. In response to the said notice, (i

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GST – GST MOV – 08 – GOVERNMENT OF INDIA FORM GST MOV -08 BOND FOR PROVISIONAL RELEASE OF GOODS AND CONVEYANCE I/We……………..S/D/W of………………..hereinafter called "obligor(s)" am/are held and firmly bound to the President of India (hereinafter called "the President") and/or the Governor of ………….(State) (hereinafter called the Governor ) for the sum of………………………rupees to be paid to the President / Governor for which payment will and truly be made. I jointly and severally bind myself and my heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; dated this……………….day of……………….. WHEREAS, in accordan

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n favour of the President/ Governor; and WHEREAS, I undertake to produce the said goods released provisionally to me as and when required by the proper officer duly authorized under the Act. 1[And if all taxes, interest, penalty, fine and other lawful charges demanded by the proper officer are duly paid within fourteen days of the date of detention being made in writing by the said proper officer, this obligation shall be void.] OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue: AND the President/Governor shall, at his option, be competent to make good all the losses and damages from the amount of the bank guarantee or by endorsing his rights under the above- writ

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GST – GST MOV – 07 – GOVERNMENT OF INDIA FORM GST MOV- 07 NOTICE UNDER SECTION 129 (3) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / UNDER SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 The conveyance bearing No._______ was intercepted by _____________ (Name and Designation of the proper officer) on __________ (date) at _____(time) at_________(place). The statement of the driver/person in charge of the vehicle was recorded on ______ (date). 2. The goods in movement were inspected under the provisions of sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the State/ Union Territory Goods and S

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l Goods and Services Tax Act, 2017 by issuing an order of detention in FORM GST MOV 06 and the same was served on the person in charge of the conveyance on _______ (date). 4. Sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 provides for the release of goods and conveyance detained on the payment of tax and penalty as under: (i) the applicable tax and penalty equal to one hundred per cent of the tax payable on such goods, where the owner of the goods comes forward to pay such tax and penalty. (ii) the applicable tax and penalty equal to the fifty per cent of the value of the goods reduced by the tax amount paid thereon under the Central Goods and Services Tax Act, 2017 and State/UT Goods and Services Tax Act cal

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s.) Central tax State tax/ Union territory tax Integrated tax Cess Central tax State tax/Union territory tax Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 2) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (a) OF SUB-SECTION (1) OF SECTION 129 RATE OF TAX PENALTY AMOUNT SL.NO. DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE(RS.) CENTRAL TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS CENTRAL TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 3) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (b) OF SUB-SECTION (1) OF SECTION 129 AMOUNT OF TAX PENALTY AMOUNT SL.NO. DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX/ UNION TERRITORY TAX INTEGRATED TAX CESS CENTRAL TAX STA

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GST – GST MOV – 06 – GOVERNMENT OF INDIA FORM GST MOV-06 ORDER OF DETENTION UNDER SECTION 129 (1) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / UNDER SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 The goods conveyance bearing No. ______________ was intercepted and inspected by the undersigned on _________________at _________ (place and time) AM/PM. At the time of interception, the owner/ driver/ person in charge of the goods/ conveyance is Shri___________ the owner/ driver/ person in charge of the goods conveyance Shri___________ has not tendered any documents for the goods in movement Prima facie, the documents tendered are found to be defective The genuinen

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l verification of goods and conveyance Mismatch between the goods in movement and documents tendered, the details of which are as under- Mismatch between E-Way bill and goods in movement, the details of which are as under- a) Goods not covered by valid documents, and the details are as under- a) Others (Specify) In view of the above discrepancies, the goods and conveyance are required to be detained for further proceedings. Hence, the goods and above conveyance are detained by the undersigned and the driver/person in charge of the conveyance is hereby directed to station the conveyance at _______________________(place) at his own risk and responsibility and not to part with any goods, till the issue of release order in FORM GST MOV-05. S

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Goods and Services Tax – GST MOV – 03 – GOVERNMENT OF INDIA FORM GST MOV-03 ORDER OF EXTENTION OF TIME FOR INSPECTION BEYONF THREE WORKING DAYS Order No. The conveyance bearing No.__________________ was intercepted by ____________________ (Designation of the officer) on ____________________ (date & time) at _______________________ (Place) and the same was directed to be stationed at ____________ (place) for inspection by serving an Order in FORM GST MOV-02 on the person in charge of the con

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Goods and Services Tax – GST MOV – 02 – GOVERNMENT OF INDIA FORM GST MOV-02 ORDER FOR PHYSICAL VERIFICATION / INSPECTION OF THE CONVEYANCE, GOODS AND DOCUMENTS The goods conveyance bearing No. / / / carrying ____________________ goods was intercepted by the undersigned ____________(Designation of the officer), on / / at AM/PM at________________________________(Place). The owner/driver/person-in- charge of the goods conveyance has: 1. failed to tender any document for the goods in movement, or 2. tendered the documents mentioned in the Annexure to FORM GST MOV-01 for verification. Upon verification of the documents tendered, the undersigned is of the opinion that the inspection of the goods under movement is required to be done in accordanc

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Goods and Services Tax – GST MOV – 01 – GOVERNMENT OF INDIA FORM GST MOV-01 STATEMENT OF THE OWNER / DRIVER/ PERSON IN CHARGE OF THE GOODS AND CONVEYANCE Statement of Sri______________________ S/o______________ age _______years, residing at ____________________owner / driver / person- in- charge of the goods and conveyance bearing No. _____________________(Vehicle Number) made before the _________ (Designation of the proper officer) on DD/MM/YYYY at_________AM/PM at________________(place). Today, you have intercepted the above mentioned conveyance and after disclosing your identity, you have requested me to produce my credentials and the documents relating to the goods in movement for your verification. In this regard, I hereby declare the

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ating to the goods in movement. The facts recorded in this statement are as per the submissions made by me and the contents of the statement were explained to me once again in the __________________ (language) which is known to me and I declare that the information furnished in this statement is true and correct and I have retained a copy of this statement. Before me (Owner/Driver/Person in charge) Signature Designation ANNEXURE TO THE DEPONENT STATEMENT IN FORM GST MOV-01 PARTICULARS OF GOODS UNDER MOVEMENT- AS PER DOCUMENTS TENDERED SL.NO. LR NO LR DATE INVOICE/ BOS/DC NO INVOICE/BOS/DC DATE CONSIGNOR CONSIG NEE COMMODITY VALUE EWB BILL NO, IF ANY 1 2 3 4 5 6 7 8 9 10 Before me (Owner/Driver/Person in charge) Signature Designation – Forms

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Goods and Services Tax – Classification of activity – printing of leaflet – whether the goods/service – The said supply is a mixed supply as per Section 2(74) of the CGST Act, 2017 and in the mixed su

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Goods and Services Tax – Classification of goods – The ‘Polysulphide Sealant’ manufactured by the applicant and marketed under the trade name ‘AnabondTuffseald’ is classifiable under CTH 3214 10 00 – TMI Updates – Highlights

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Goods and Services Tax – Turnkey EPC Contract are not getting covered under supply of Solar Power Generating System under Entry 234 of Schedule I of the Notification – The contract for Erection, Procu

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Goods and Services Tax – Works Contract – Place of supply of service – A supplier of service will have to register at the location from where he makes Taxable supplies or is supplying Taxable services

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Goods and Services Tax – Classification of goods – Wet Baby Wipes – Wet Face Wipes – Bed and Bath Towels – Shampoo Towels – applicant has requested to classify the impugned goods under the GST Regime

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Goods and Services Tax – Classification of goods – Cargo Trolley used to carry Cargo from one place to another, towable in nature and has solid tyre designed for transportation of baggage and light ca

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Goods and Services Tax – Imposition of any tax by way of a circular without making due amendment in the notification is patently without jurisdiction and is violative of the provisions of section 11 (

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Goods and Services Tax – 50/2018 – Dated:- 13-9-2018 – Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 50/2018 – Central Tax New Delhi, the 13th September, 2018 G.S.R. 868 (E).- In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supercession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 33/2017-Central Tax, dated the 15th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1163 (E), dated the 15th September, 2017, except as respects things done or omitted to

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uthority under the Societies Registration Act, 1860 (21 of 1860); (c) public sector undertakings. 1[Provided that with respect to persons specified under clause (a) of sub-section (1) of section 51 of the Act, nothing in this notification shall apply to the authorities under the Ministry of Defence, other than the authorities specified in the Annexure-A and their offices, with effect from the 1st day of October, 2018.] 2[Provided further that nothing in this notification shall apply to the supply of goods or services or both from a public sector undertaking to another public sector undertaking, whether or not a distinct person, with effect from the 1st day of October, 2018.] 3[Provided also that nothing in this notification shall apply to t

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