Author: admin_gst

In Re: Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra
GST
2019 (1) TMI 25 – APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA – 2019 (20) G. S. T. L. 779 (App. A. A. R. – GST), [2019] 65 G S.T.R. 21 (AAR)
APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA – AAAR
Dated:- 24-12-2018
MAH/AAAR/SS-RJ/14/2018-19
GST
SMT. SUNGITA SHARMA, AND SHRI RAJIV JALOTA, MEMBER
PROCEEDINGS
(under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act.
The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Ac

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and public in general and to set up organizations for helping people. The ancillary object also includes protecting birds and animals from being killed in slaughter houses, and other activities.
D. The Appellant was registered under the erstwhile Maharashtra Value Added Tax Act, 2002 in view of the specific Explanation in the definition of “dealer” under Section 2(8) of the MVAT Act, 2002.
E. With effect from 1.7.2017, the Goods and Service Tax was brought into force and the existing registered dealers under the erstwhile MVAT Act, 2002 were migrated to GST. In preparation for implementing GST, the Commissioner of Sales Tax, Maharashtra issued Circular No. 35T of 2016 dated 12.11.2016 mandatorily requiring the existing registered dealers under the provisions of MVAT Act, 2002 to enroll themselves for GSTIN.
G. Thus, the Appellant was also migrated to the GST and Registration Certificate was issued to Appellant on 22-09-2018 in Form GST REG – 06.
H. Though the Appellant has been re

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ppellant in affirmative and against the Appellant.
L. Being aggrieved by the said advance ruling, the appellant is filing the present appeal before Appellate Authority.
Grounds of Appeal
The Advance Ruling Order has been passed without considering all the submissions of the Appellant.
1. The Advance Ruling Authority has not considered the main and the incidental objects of the Appellant trust to determine whether the same amounts to business in view of the definition of the “business” under Section 2(17) of the CGST Act, 2017. The appellant had specifically submitted that the activity of the appellant involves supply of products at cost or lower than cost to advance its incidental and ancillary objects. The said facts though noted by the Id. Advance Ruling Authority, has not been discussed in the findings of the ARA.
2. The Appellant further submits that Advance Ruling Authority has discussed the exemptions under the GST laws which does not pertain subject matter of the questions

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n the subject matter of the questions raised by the Appellant. The said judgments of the Supreme Court, if not binding as precedents, are driving authorities to decide the questions raised by the Applicant.
5. Ld. ARA has observed that the said precedents are on different context and hence cannot be considered or relied upon in the facts of the present case.
6. The Appellant submits that, the Ld. ARA has made no attempt to distinguish the said precedents in the body of the Order even on the facts of the case. It is settled law that mere passing of order without reasoning is a non-speaking order and hence not tenable in law or binding on the Appellants.
7. The Appellant submits that they are not engaged in any of the business activity as defined under the Section 2(17) of the CGST Act, 2017.
8. The said Section 2(17) is reproduced below for ready reference:
(17) “business” includes-
(a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar

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ment, a State Government or any local authority in which they are engaged as public authorities;
9. The Appellant submits that, the business definition is an inclusive definition and has various specific clauses to be included in the definition of business.
10. The main clauses relevant for the present application are as Clause (a) and Clause (b). The Appellant submits that other clauses are not applicable in the facts of the present case.
11. Clause (a) provides that any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit shall be included in the definition of business.
12. The Appellant submits that in the present case, the Appellant is a public charitable trust with the main object of advancement of religious and spiritual teachings and not engaged in any trade, commerce, manufacture, profession, vocation adventure, wager or any other similar activity. Further, the Appellant does not get

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ness, the ancillary or incidental objects also cannot be considered as business.
16. The Appellants submits that, it sells various spiritual products such as Books, Audio CDs, DVDs, Statues which are for the advancement of the religious teachings of the Paramkrupalu Shrimad Rajchandra. The said books give in-depth study of the teachings of Gurudev and are only for spreading the religious message. The DVDs and CDs are recorded pravachan, satsang, spiritual songs and bhajans for those who cannot be personally present at the events.
17. The Appellant further submits that, the said products are sold at cost or less than cost. The costing and the selling price of the illustrative products has already been submitted by the Appellant before the Ld. ARA and noted in the impugned order.
18. Thus, the Appellant submits that, the Appellant cannot be said to be carrying out business even for the publications being sold by the Appellant to the devotees of Paramkrupalu Shrimad Rajchandra.
19. Th

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the trust is charitable, then any other object which might not be charitable but which is incidental or ancillary to the dominant object will also be considered as charitable.
21. In view of the settled legal provision, the Appellant in the present case also cannot be considered as carrying on business even for the ancillary and incidental activity of selling the spiritual products.
Since, the Appellant is not engaged in the carrying out business activity, the Appellant cannot be said to be making supplies liable for GST.
22. The Appellant submits that Section 7 of the CGST Act, 2017 defines the scope of supply which is liable for GST. The relevant portion of said Section 7 is extracted below for ready reference:
7. (1) For the purposes of this Act, the expression “supply” includes-
(a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course

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ver in a financial year exceeds twenty lakh rupees:
Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.
27. In the present case, the Appellant submits that, the Appellant does not make any taxable supplies so as to be liable for registration under the provisions of Section 22(1) of the CGST Act, 2017.
28. Further, since the Appellant is not engaged in carrying out business as defined under Section 2(17) of the CGST Act, 2017, the other provisions and rigors of the CGST Act shall not be applicable to the Appellant.
Personal Hearing
The case was fixed for hearing on 20.11.2018. Shri C B Thakar (Advocate) attended the hearing on behalf of the appellant. He stated that the appellant is a public charitable trust and is formed to spread the teachings of Paramkrupaludev Shrimad Rajchandra. The activities are do

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the ARA that the trust is liable to registration under the provisions of CGST Act.
It is seen from the ARA and from the grounds of appeal that the main argument advanced by the appellant is that they are not carrying on the business in terms of section 2(17) of the CGST Act. The said definition is reproduced above in grounds of appeal.
With reference to the above definition, the appellant has contended that it is a public charitable trust with the main object of advancement of religious and spiritual teaching and is not engaged in any trade, commerce, manufacture, profession, vocation, wager or in other similar activities. Also, it is put forth by the appellant that as the main object cannot be considered as business, the ancillary or incidental object also cannot be considered as business. The incidental activity as per the appellant is that it sells various spiritual products such as books, audio CDs, DVDs, statutes, calendars etc. which are for the advancement of the religious ob

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ces to the people desiring to buy them and such an activity by itself forms a part of the objective of the trust. Under the heading – 'OTHER OBJECTIVES OF THE TRUST' and the heading 'ACTIVITY OF SPREADING THE KNOWLEDGE' the trust has printing and publishing as one of the objectives of the trust. In the various objectives of the trust listed it is also seen that the trust can dispose its property, buy and sell securities, sell the trust property by public auction or let it out on lease etc. Therefore, we see from the above objectives of the trust that though it is public charitable religious trust by name, activities of trade and commerce also form a major part of the objectives of the trust. We do not agree with the contention of the appellant that there is main activity and incidental activity in the said case. The main activity or object of the trust includes trade and commerce and as the definition of 'business' under the CGST Act includes the words 'trade and commerce' it can be sa

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notified by the Government on the recommendations of the Council, shall be treated neither as a supply of goods nor a supply of services.
(3) Subject to the provisions of sub-sections (1) and (2), the Government may, on the recommendations of the Council, specify, by notification, the transactions that are to be treated as-
(a) a supply of goods and not as a supply of services; or
(b) a supply of services and not as a supply of goods.
The appellant sells goods and services for consideration and its various activities come within the ambit of definition of 'supply', We have already held forth as how the appellant can be said to be engaged in the business. Therefore, the said supply of spiritual products like books, CDs and DVDs are in the nature of supply in the course of business.
It is seen that the Notification No. 12/2017 dt.28 June, 2017 under CGST Act exempts services provided by the entity registered u/s. 12AA of the Income Tax Act, 1961, by way of charitable activities f

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seen that certain services supplied by charitable trust are exempt from GST. A CBIC flier on 'GST on Charitable and Religious Trust' explains the scope of charitable activities which are exempted from levy of GST. It is clarified in the said flier that services of transportation of passengers, granting of advertisement rights, publication of the trust admission to event, all will be leviable to GST. There are also other notifications under CGST Act which provide specific exemption to certain services by charitable trusts. Entry No. 10 of the Notification No.9/2017, dt.28.06.2017 under IGST Act, exempts the services received by charitable trust registered u/s.12AA of the IT Act, 1961, from the provider of services located outside India and the trust is not liable to pay GST on import of such services under Reverse Charge Mechanism. However, the exemption is not extended to OIDAR services received by charitable trust. There is also a specific exemption on services provided by charitable

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business' or 'taxable person'. The very fact that certain services have been carved out and given out a special treatment makes it clear that all trade and commerce transaction of selling books, statutes, CDs and DVDs etc. done commercially for consideration come within the broad ambit of 'business' under the CGST Act.
In the grounds of appeal, it is contended by the appellant that the ARA has not taken cognizance of the Supreme Court judgment in the case of Sai Publication (Appeal No.9445 of 1996 dt.22.03.2002) = 2002 (3) TMI 45 – SUPREME COURT. The said judgment is given under the provisions of the BST Act, 1959, and the definition of 'business' in the said Act is different from the definition under CGST Act. The definition under the CGST Act is wider than the one under the BST Act. Also the background of the Act and the structure of the statute which includes not just the Act but also the Rules, schedule and notification have to be considered. We have already discussed the various

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In Re: M/s. Chhattisgarh Text Book Corporation
GST
2019 (2) TMI 65 – AUTHORITY FOR ADVANCE RULINGS, CHHATTISGARH – TMI
AUTHORITY FOR ADVANCE RULINGS, CHHATTISGARH – AAR
Dated:- 24-12-2018
STC/AAR/08/2018
GST
SHRI S.K. BUXY AND SHRI RAJESH KUMAR SINGH, MEMBER
PROCEEDINGS
[U/s 98 of the Chhattisgarh Goods & Services Tax Act, 2017 (hereinafter referred to as CGGST Act, 2017)]
No. STC/AAR/08/2018
Raipur, Dated .24/12/2018
The applicant M/s. Shri Ashok Chaturvedi, General Manager, Chhattisgarh Text Book Corporation, Pension dada, Raipur Chhattisgarh, holding GSTIN 22AAAJC0421F1Z8 has filed the application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 requesting advance ruling as regards :-
1. Whether the bocks which the CHHATTISGARH TEXT BOOK CORPORATION is supplying as per instruction of School Education Department CG [Loksikshan Sanchnalay) after printing the Syllabus decided by the SCERT would tantamount to supply of goods or supply of Service a

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ting Code 9989 accordingly amenable to tax @12%
2. Facts of the case:-
CHHATTISGARH TEXT BOOK CORPORATION is a registered society under Chhattisgarh society registration Act, 1973 which is run by Government and Non-Government officers. CHHAITISGARH TEXT BOOK CORPORATION has been provided with the work of publishing and distribution of books for Chhattisgarh State by the order No. F-10-12/2004/20 dated 13-04-2005 of School Education Department, Chhattisgarh. The aims of CHHATTISGARH TEXT BOOK CORPORATION as per the byelaws of Government society is as under:-
1. To improve and promote all types of education especially primary, middle, high school and higher secondary education and to complete all related works.
2. To develop, print, publish and distribute all types of books for school and colleges, books for the teachers, training materials and undertake all related works.
3. To undertake all tasks related to improve academics, valuation issues in educational institutes.
4. To

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on 05/08/2004 as Society. The Government has also formulated the byelaws which also contain the details in respect of members of the TBC and the member includes the Minister of Education Chhattisgarh Government, Secretary to education department Chhattisgarh (IAS) etc.
2. that, Department of Education gives instructions to CHHATTISGARH TEXT BOOK CORPORATION to publish and provide books in various governmental schools and further the Text book corporation is even formed to publish the books. Further, while giving the order, the cost of each book ls also decided by the Board members in Board meeting which is headed by the Minister (Education) who is also Chairman of CG Text Book Corporation.
3. that, SCERT which is a specific wing of the government; prescribes the syllabus and the content of the book. The Text Book Corporation gets the syllabus from the SCERT for which it pays royalty to SCERT in lieu of consideration. Thus, the content ls owned by the SCERT. Further, in every book bei

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n its books of Accounts.
7. that, CHHATTISGARH TEXT BOOK CORPORATION takes syllabus and Content from the Author i.e, SCERT and get it printed from printing agency and publishes such books for the purpose of distribution in market, and that, the whole process is related to supply of goods and thus falls under the HSN Code [4901] i.e. printed books' wherein the rate of tax is NIL, meaning therein that the supply of printed books is not subject to tax.
8. that, therefore at the cost of repetition, CHHATTISGARH TEXT BOOK CORPORATION submits that the whole process of CGTBC can be understood through an example where a very renowned author Mr. J.K. Mittal gets its Hand Book of GST published:
'Mr. J.K. Mittal is a well-known author who wrote the Hand Book on GST Law under his own copyright. The content as given by Mr. J.K. Mittal is then given to Oakbridge publishing Pvt. Ltd. (herein referred as publishing company) for the purpose of publishing who in consideration pays royalty to

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ontext, T BC has submitted the application seeking advance ruling on four grounds as mentioned in the application, however, as question 3 and question 4 is related to question 1 and question 2 only, therefore, their main concern is for the 1st two question only (i.e. question 1 and question 2). Thus the applicant has sought advance ruling only for the 1st two questions.
4. Personal Hearing:-
In keeping with the established principles of natural justice, personal hearing in the matter was extended to the authorized representative of the applicant and accordingly, Mr. J.K. Gupta (CA) and Miss. Deepti Agrawal, Senior Manager (Finance) appeared before us for hearing on 29.11.2018 and reiterated their contention. They also furnished a written submission dated 29.11.2018, which has been taken on record.
The applicant has submitted its registration certificate as approved by Chhattisgarh Society Act, 1973 w.e.f. 11-08-2004. The applicant has submitted society registration certificate, cop

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ooks of different literature at economical prices or free of cost to all the Government/ private, subsidized and non-subsidized schools. In case any book is left with the CHHATTISGARH TEXT BOOK CORPORATION after distribution, such loss is bearable by CHHATTISGARH TEXT BOOK CORPORATION. In case of loss, damage of book, or in case the content provided by the SCERT is incorrect, only CHHATTISGARH TEXT BOOK CORPORATION is responsible for such incurred losses.
Thus, in above context/ CHHATTISGARH TEXT BOOK CORPORATION, the applicant has submitted the application seeking advance ruling on four grounds as mentioned in the application. However as question 3 and question 4 is related to question I and question 2 only, therefore, their main concern is for the 1st two questions only (i.e. question 1 and question 2) and have accordingly sought advance ruling only for the 1st two questions.
5. The legal position, Analysis and Discussion:-
5.1 The provisions for implementing the CGST Act and CGG

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ucation Department, Chhattisgarh.
iii. Secretary Finance Department, Chhattisgarh or its representative not below the rank of Deputy Secretary.
iv. Director Public Education, Chhattisgarh.
v. Chairman, Chhattisgarh Board of Secondary Education.
vi. Controller, Government Press, Chhattisgarh.
vii. Director, State Council of Education, Research and Training.
viii. Commissioner/Director, Department of Welfare of Schedule Caste, Schedule Tribe and Other Backward classes.
ix. A representative as nominated by NCERT.
x. A Principal nominated by Chhattisgarh School Education Department.
xi. Three Teachers/Head Masters/DIET Principals as nominated Chhattisgarh School Education Department having knowledge primary/middle/higher education.
xii. Two renowned people in the field of Education as nominated by the Chhattisgarh Government.
5.3 The above members of the council holds time to time Board meetings for rarifying the price of printed books of various academic classes. For

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s following activities related to various academic classes :
i. To prepare syllabus.
ii. Printing of books.
iii. Upkeep of books and distribution to schools.
iv. Under distribution mainly the work of transportation.
As per the applicant under above mentioned works specified books are being supplied mainly to School Education Department and Rajiv Gandhi Shiksha Mission, as per their specification. CHHATTISGARH TEXT BOOK CORPORATION has also stated that the ownership of the books supplied to School Education Department and Rajiv Gandhi Shiksha Mission remains with the applicant only, and it has submitted the following two points to bring home their above contention.
i. The annual income of CHIHATTISGARH TEXT BOOK CORPORATION as per their C.A. audit report has been shown as under.-
Amount in Lacs
Income Source
Year 2013-14
Year 2014-15
Year 2015-16
Year 2016-17
Sale of books
13439.52
11827.00
13019.96
16966.64
Receipts from publishing work
379.20
–
31.44
235.62

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e above facts it is clear that the State Government has constituted the CHHATTISGARH TEXT 300K CORPORATION for the above mentioned task in a continuous manner according to which CHHATTISGARH TEXT BOOK CORPORATION supplies the books owned and printed by it to School Education Department and Rajiv Gandhi Shiksha Mission every year whose syllabus is being approved by the experts.
Section 2(30) of GST Act defines composite supply as under:-
“Composite supply” means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply;
Illustration: Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply;
Thus from the above it gets clear t

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computed with reference to 'sale of books' in applicant's books of accounts.
Supply of books, printed with logo, design, name, address or other contents supplied by the recipient of such printed goods, are composite supplies and the question, whether such supplies constitute supply of goods or services would be determined on the basis of what constitutes the principal supply. It is to be noted that in case of composite supplies, taxability is determined by the principal supply. Here from the details put forth by the applicant before us, we observe that had it been the case where the printer of books engaged by Chhattisgarh Text Book Corporation for getting the books printed where only the content is supplied by the publisher or the person who owns the usage rights to the intangible inputs while the physical inputs including paper used for printing belongs to the printer, supply of printing [of the content supplied by the recipient of supply] would definitely qualify being

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IN RE: ASHOK CHATURVEDI
GST
2019 (2) TMI 1008 – AUTHORITY FOR ADVANCE RULINGS, CHHATTISGARH – 2019 (21) G. S. T. L. 211 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, CHHATTISGARH – AAR
Dated:- 24-12-2018
STC/AAR/08/2018-Raipur
GST
S/Shri S.K. Buxy, Member (State Tax) and Rajesh Kumar Singh, Member (Central Tax)
ORDER
Proceedings: The applicant M/s. Shri Ashok Chaturvedi, General Manager, Chhattisgarh Text Book Corporation, Pension Bada, Raipur, Chhattisgarh, holding GSTIN 22AAAJC0421F1Z8 has filed the application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 requesting advance ruling as regards :-
1. Whether the books which the Chhattisgarh Text Book Corporation is supplying as per instruction of School Education Department CG [Loksikshan Sanchnalay] after printing the Syllabus decided by the SCERT would tantamount to supply of goods or supply of Service and fall under HSN Code 4901 zero rated goods.
2. Whether the books which the Chhattisgarh T

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Book Corporation is a registered society under Chhattisgarh Society Registration Act, 1973 which is run by Government and Non-Government officers. Chhattisgarh Text Book Corporation has been provided with the work of publishing and distribution of books for Chhattisgarh State by the Order No. F 10-12/2004/20, dated 13-4-2005 of School Education Department, Chhattisgarh. The aims of Chhattisgarh Text Book Corporation as per the byelaws of Government society is as under: –
1. To improve and promote all types of education especially primary, middle, high school and higher secondary education and to complete all related works.
2. To develop, print, publish and distribute all types of books for school and colleges, books for the teachers, training materials and undertake all related works.
3. To undertake all tasks related to improve academics, valuation issues in educational institutes.
4. To prepare useful literature for educational institutes and its printing, publishing and distrib

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he details in respect of members of the TBC and the member includes the Minister of Education Chhattisgarh Government, Secretary to Education Department Chhattisgarh (IAS) etc.
2. that, Department of Education gives instructions to Chhattisgarh Text Book Corporation to publish and provide books in various governmental schools and further the Text book corporation is even formed to publish the books. Further, while giving the order, the cost of each book is also decided by the Board members in Board meeting which is headed by the Minister (Education) who is also Chairman of CG Text Book Corporation.
3. that, SCERT which is a specific wing of the Government; prescribes the syllabus and the content of the book. The Text Book Corporation gets the syllabus from the SCERT for which it pays royalty to SCERT in lieu of consideration. Thus, the content is owned by the SCERT. Further, in every book being supplied they are duly mentioning the publisher's name i.e. CG Text Book, Content Owne

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e Author i.e. SCERT and get it printed from printing agency and publishes such books for the purpose of distribution in market, and that, the whole process is related to supply of goods and thus falls under the HSN Code [4901] i.e. printed books, wherein the rate of tax is NIL, meaning therein that the supply of printed books is not subject to tax.
8. that, therefore at the cost of repetition, Chhattisgarh Text Book Corporation submits that the whole process of CGTBC can be understood through an example where a very renowned author Mr. J.K. Mittal gets its Hand Book of GST published:
'Mr. J.K. Mittal is a well-known author who wrote the Hand Book on GST Law under his own copyright. The content as given by Mr. J.K. Mittal is then given to Oakbridge Publishing Pvt. Ltd. (herein referred as publishing company) for the purpose of publishing who in consideration pays royalty to Mr. J.K. Mittal. After that, publishing company approaches Saurabh Printers Pvt. Ltd. For printing of such hand

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ion, however, as question 3 and question 4 is related to question 1 and question 2 only, therefore, their main concern is for the 1st two questions only (i.e. question 1 and question 2). Thus the applicant has sought advance ruling only for the 1st two questions.
4. Personal Hearing :-
In keeping with the established principles of natural justice, personal hearing in the matter was extended to the authorized representative of the applicant and accordingly, Mr. J.K. Gupta (CA) and Miss. Deepti Agrawal, Senior Manager (Finance) appeared before us for hearing on 29-11-2018 and reiterated their contention. They also furnished a written submission dated 29-11-2018, which has been taken on record.
The applicant has submitted its registration certificate as approved by Chhattisgarh Society Act, 1973 w.e.f. 11-8-2004. The applicant has submitted society registration certificate, copy of byelaws of society, copy of minutes of Board meeting, copy of sale invoices submitted to the State Gover

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d non-subsidized schools. In case any book is left with the Chhattisgarh Text Book Corporation after distribution, such loss is bearable by Chhattisgarh Text Book Corporation. In case of loss, damage of book, or in case the content provided by the SCERT is incorrect, only Chhattisgarh Text Book Corporation is responsible for such incurred losses.
Thus, in above context, Chhattisgarh Text Book Corporation, the applicant has submitted the application seeking advance ruling on four grounds as mentioned in the application. However as question 3 and question 4 is related to question 1 and question 2 only, therefore, their main concern is for the 1st two questions only (i.e. question 1 and question 2) and have accordingly sought advance ruling only for the 1st two questions.
5. The legal position, Analysis and Discussion :-
5.1 The provisions for implementing the CGST Act anti CGGST Act, 2017 are similar. Now we sequentially discuss the provisions that are applicable in the present case:

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ot below the rank of Deputy Secretary.
(iv) Director Public Education, Chhattisgarh.
(v) Chairman, Chhattisgarh Board of Secondary Education.
(vi) Controller, Government Press, Chhattisgarh.
(vii) Director, State Council of Education, Research and Training.
(viii) Commissioner/ Director, Department of Welfare of Schedule Caste, Schedule Tribe and Other Backward classes.
(ix) A representative as nominated by NCERT.
(x) A Principal nominated by Chhattisgarh School Education Department.
(xi) Three Teachers/ Head Masters/ DIET Principals as nominated by Chhattisgarh School Education Department having knowledge of primary/ middle/higher education.
(xii) Two renowned people in the field of Education as nominated by the Chhattisgarh Government.
5.3 The above members of the Council holds time to time Board meetings for rarifying the price of printed books of various academic classes. For price fixation of the books other expenses like paper and printing cost are also included apart f

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g of books.
(iii) Upkeep of books and distribution to schools.
(iv) Under distribution mainly the work of transportation.
As per the applicant under above mentioned works specified books are being supplied mainly to School Education Department and Rajiv Gandhi Shiksha Mission, as per their specification. Chhattisgarh Text Book Corporation has also stated that the ownership of the books supplied to School Education Department and Rajiv Gandhi Shiksha Mission remains with the applicant only, and it has submitted the following two points to bring home their above contention: –
(i) The annual income of Chhattisgarh Text Book Corporation as per their C.A. audit report has been shown as under :-
Amount in Lacs
Income Source
Year
2013-14
Year
2014-15
Year
2015-16
Year
2016-17
Sale of books
13439.52
11827.00
13019.96
16966.64
Receipts from publishing work
379.20
–
31.44
235.62
Sale of waste paper
–
–
–
6.33
Other sales
–
4.49
3.87
6.32
Total
13818.72
1

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Book Corporation for the above mentioned task in a continuous manner according to which Chhattisgarh Text Book Corporation supplies the books owned and printed by it to School Education Department and Rajiv Gandhi Shiksha Mission every year whose syllabus is being approved by the experts.
Section 2(30) of GST Act defines composite supply as under :-
“Composite supply” means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply;
Illustration: Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply;
Thus from the above it gets clear that Chhattisgarh Text Book Corporation performs the works of publishing and distribution o

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pply of books, printed with logo, design, name, address or other contents supplied by the recipient of such printed goods, are composite supplies and the question, whether such supplies constitute supply of goods or services would be determined on the basis of what constitutes the principal supply. It is to be noted that in case of composite supplies, taxability is determined by the principal supply. Here from the details put forth by the applicant before us, we observe that had it been the case where the printer of books engaged by Chhattisgarh Text Book Corporation for getting the books printed where only the content is supplied by the publisher or the person who owns the usage rights to the intangible inputs while the physical inputs including paper used for printing belongs to the printer, supply of printing [of the content supplied by the recipient of supply] would definitely qualify being treated as the principal supply and such supplies would constitute supply of service, which

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Appoint Sh. Sanjay Bhardwaj, Additional Commissioner of State Taxes and Excise (Grade-I) as Additional Commissioner (Appeals) for carrying out the purposes of section 107 of Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017)
No. EXN-B(1)-3/2018. Dated:- 24-12-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
GOVERNMENT OF HIMACHAL PRADESH
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
Shimla-2, the 24th December, 2018
No. EXN-B(1)-3/2

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Governor of Himachal Pradesh, appoint Divisional Commissioner, Shimla as Commissioner (Appeals) for carrying out the purposes of section 107 of HPGST Act 2017
No. EXN-B(1)-3/2018 Dated:- 24-12-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
GOVERNMENT OF HIMACHAL PRADESH
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
Shimla-2, the 24th December, 2018
No. EXN-B(1)-3/2018.-In exercise of the powers conferred by section 3 of the Himachal Pradesh G

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vat turnover vs gst turnover
Query (Issue) Started By: – jeeshan ali Dated:- 23-12-2018 Last Reply Date:- 25-12-2018 Goods and Services Tax – GST
Got 2 Replies
GST
One of my client was switched himself from vat regular to gst composition on 1.8.17 while his turnover of preceding fy under vat was 104 lakhs.
hence my point is whether turnover under vat to be consider as aggregate turnover under gst.
Definition of aggregate turnover as per section 2(6) of cgst act is "aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of person

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Regarding ITC on Sales Return of Goods of which Buyer has not taken ITC due to restriction u/s 17(5)
Query (Issue) Started By: – Shyam Agarwal Dated:- 22-12-2018 Last Reply Date:- 23-12-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Sir, Mr.A is a Cement dealer. He sold 5000 bags of Cements to Mr.B,Cloth Merchant for Office construction. Mr.B has not taken the ITC of Cement bags due to restriction u/s 17(5). Now, out of 5000 bags, Mr.B has returned 1000 bags to Mr.A and issued De

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GST Council Revises Tax Rates, Exemptions, Reverse Charge Mechanisms to Enhance Compliance and Clarity Across Sectors.
News
GST
GST Council Decisions – GST on goods and services – Rates, Exem

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GST Council Meeting: Key Rate Reductions Proposed for 28% Bracket, Compliance Simplification, and Efficiency Enhancements Discussed.
News
GST
Recommendations made during 31st Meeting of the G

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Recommendations made during 31st Meeting of the GST Council held on 22nd December, 2018 (New Delhi)-Rate changes
GST
Dated:- 22-12-2018

GST Council in the 31st meeting held on 22nd December, 2018 at New Delhi took following decisions relating to changes in GST rates on goods and services. The decisions of the GST Council have been presented in this note for easy understanding. The same would be given effect to through Gazette notifications/ circulars which shall have force of law.
I GST rate reduction on goods which were attracting GST rate of 28% :
* 28% to 18%
* Pulleys, transmission shafts and cranks, gear boxes etc., falling under HS Code 8483
* Monitors and TVs of upto screen size of 32 inches
* Re-treaded or use

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), frozen, branded and put in a unit container
* Vegetable provisionally preserved (for example by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
III. GST on solar power generating plant and other renewable energy plants
* GST rate of 5% rate has been prescribed on renewable energy devices & parts for their manufacture (bio gas plant/solar power based devices, solar power generating system (SGPS) etc) [falling under chapter 84, 85 or 94 of the Tariff]. Other goods or services used in these plants attract applicable GST.
* Certain disputes have arisen regarding GST rates where specified goods attracting 5% GST are supplied along with service

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Certain important issues referred by GST Council to various Committees / GoM
GST
Dated:- 22-12-2018

The GST Council in its 31st meeting held today at New Delhi decided to refer the following issues to Committees / GoM indicated against them:
* Extending the Composition scheme to small service providers. The rate of tax and threshold limit to be proposed – Law Committee and Fitment Committee.
* Tax rate on lotteries – Committee of States.
* Taxation of residential property in

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Recommendations made during 31st Meeting of the GST Council
GST
Dated:- 22-12-2018

The GST Council in its 31st meeting held today at New Delhi made the following policy recommendations:
* There would be a single cash ledger for each tax head. The modalities for implementation would be finalised in consultation with GSTN and the Accounting authorities.
A scheme of single authority for disbursement of the refund amount sanctioned by either the Centre or the State tax authorities would be implemented on pilot basis. The modalities for the same shall be finalized shortly.
* The new return filing system shall be introduced on a trial basis from 01.04.2019 and on mandatory basis from 01.07.2019.
* The due date for furnishing the annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the Financial Year 2017 – 2018 shall be further extended till 30.06.2019.
* The following clarificatory changes, inter-alia, shall be carried out in t

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STR-9;
* Value of “non-GST supply” shall also include the value of “no supply” and may be reported in Table 5D, 5E and 5F of FORM GSTR-9;
* Verification by taxpayer who is uploading reconciliation statement would be included in FORM GSTR-9C.
The due date for furnishing FORM GSTR-8 by e-commerce operators for the months of October, November and December, 2018 shall be extended till 31.01.2019.
The due date for submitting FORM GST ITC-04 for the period July 2017 to December 2018 shall be extended till 31.03.2019.
ITC in relation to invoices issued by the supplier during FY 2017-18 may be availed by the recipient till the due date for furnishing of FORM GSTR-3B for the month of March, 2019, subject to specified conditions.
All the supporting documents/invoices in relation to a claim for refund in FORM GST RFD-01A shall be uploaded electronically on the common portal at the time of filing of the refund application itself, thereby obviating the need for a taxpayer to physically

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of the date of the email, the said refund applications shall be summarily rejected, and the debited amount, if any, shall be re-credited to the electronic credit ledger of the claimant.
One more window for completion of migration process is being allowed. The due date for the taxpayers who did not file the complete FORM GST REG-26 but received only a Provisional ID (PID) till 31.12.2017 for furnishing the requisite details to the jurisdictional nodal officer shall be extended till 31.01.2019. Also, the due date for furnishing FORM GSTR-3B and FORM GSTR-1 for the period July, 2017 to February, 2019/quarters July, 2017 to December, 2018 by such taxpayers shall be extended till 31.03.2019.
Late fee shall be completely waived for all taxpayers in case FORM GSTR-1, FORM GSTR-3B & FORM GSTR-4 for the months / quarters July, 2017 to September, 2018, are furnished after 22.12.2018 but on or before 31.03.2019.
Taxpayers who have not filed the returns for two consecutive tax periods shall

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Formation of GoM as Recommended by the GST Council in Its 31st Meeting held on 22.12.2018
GST
Dated:- 22-12-2018

The GST Council in its 31st meeting held today at New Delhi has approved the proposal to form a 7 Member Group of Ministers to study the revenue trend, including analysing the reasons for structural patterns affecting the revenue collection in some of the States. The study would include the underlying reasons for deviation from the revenue collection targets vis a vis or

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In-Principle approval given for Law Amendments during 31stMeeting of the GST Council
GST
Dated:- 22-12-2018

The GST Council in its 31st meeting held today at New Delhi gave in principle approval to the following amendments in the GST Acts:
* Creation of a Centralised Appellate Authority for Advance Ruling (AAAR) to deal withcases of conflicting decisions by two or more State Appellate Advance Ruling Authorities on the same issue.
* Amendment of section 50 of the CGST Act to pro

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Mineral Sand Excavation and Transport Classified as 'Transport of Goods' for Taxation Under Goods Transport Agency Rules.
Case-Laws
GST
The composite activity of excavation and moveing / shif

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Printing Bibles on Order Classified as Service Supply Under SAC 9989; Ineligible for Export Benefits in India.
Case-Laws
GST
Classification of supply – The Applicant’s activity of printing

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Private Railway Siding for Raghunathpur TPS Classified as Composite Works Contract, Taxed at 12% Under Agreement with DVC.
Case-Laws
GST
Construction of a private railway siding for carriage

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WHAT MAY TRIGGER SUSPICION IN GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 22-12-2018

We all know that GST is a tax law which is largely an e-tax with every-thing from registration to appeals being filed online and every data is online subject to sharing among tax officials as well as business intelligence by the tax authorities. Tax officials could probe the following transactions or may have reason to initiate enquiries.
Following are few illustrative areas which may trigger suspicious business / trade practices in GST regime and raise alert at the revenue authority's end:
* Substantial carry forward of input tax credit on closing stock as on 30.06.2017 (GST applicable w.e.f. 1.7.2017) .
Major c

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ment of goods.
Linking of major purchase bills / sales bills with e-way bills may give leads on fictitious billing.
Any substantially high input tax credit claims should raise doubts. Similarly, input tax credit foregone may also be probed.
Reconciliation of audited financial statements with returns furnished under GST [Rule 80(3)].
Scrutiny of audit reports if the two auditors (financial / GST) are different.
Examination of major changes in business practices / accounting policies post 1.7.2017.
Scrutiny of stock transfers, free of cost supplies and dealings with related parties.
Wrong carry forward of transitional credits (TRAN-1 return).
Input tax credit lapsed due to no duty paying evidence (may be due to cash transacti

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The Commissioner of Central Tax, GST Delhi (West) Versus Rajesh Jindal
GST
2018 (12) TMI 1350 – PATIALA HOUSE COURT – TMI
PATIALA HOUSE COURT – DSC
Dated:- 22-12-2018
Application No. 3040/18 Case No. 1594/18
GST
SHRI SATISH KUMAR ARORA
1. By this order, I shall decide the application I petition preferred by the applicant / petitioner Commissioner of Central Tax, GST, Delhi (West) seeking cancellation of bail as granted to the accused/ respondent Rajesh Jindal by the Ld. CMM, PHC. New Delhi vide order dated 01.08.2018.
2. Case of the petitioner as per the petition is that accused/respondent alongwith co-accused Adesh Jain was arrested by the officials of the petitioner on 01.08.2018 and was produced before the Ld. CMM of the very same day. Since the Ld. CMM was not available, the respondent/accused and the co-accused were produced before the Ld. Link Magistrate. On the remand application preferred against them, the Ld. Link MM admitted the accused/ respondent on

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before the Ld. Link MM, it was noted by the Ld. MM vide his order dated 01.08.2018 that the offence stated to be made out against the accused persons falls under the provisions of Sec. 132 (1)(b) of the CGST Act, 2017 and that as per the mandate of the law as provided under clause (4), all the offences under this Act except the offences referred to in sub-sec (5) are non-cognizable and bailable. The offence u/s 132(1)(b) of the Act is the one which falls within the domain of sub-section (5) of Sec. 132 of the CGST Act if the amount of tax evaded or the amount of input tax credit wrongly availed or utilized or the amount of refund wrongly taken exceeds Rs. 5 crore, thus, making the offence as cognizable and non-bailable. Ld. MM then noted that perusal of the proceedings of GST (West) at that stage revealed that the allegations of tax evasion against accused Rajesh Jindal was for a sum of Rs. 4,58,19,883/- which is less than Rs. 5 Crores and as such, the offence u/s 132(1)(b) being punis

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endered voluntarily u/s 70 of the CGST Act wherein he stated that they were sharing the profits equally. It is averred that the accused/respondent in his statement again recorded on 03.08.2018 u/s 70 of the CGST Act had further admitted that he and co-accused Adesh Jain were sharing profits and expenses and were selling the invoices to various persons. It is averred that as such, even on the date when the accused/ respondent was produced before the Ld. Link MM, the amount of tax evasion was of more than Rs. 27 crores and as such the offence was covered u/s 132(5) of the CGST Act, 2017 making it cognizable and non-bailable. In addition, it has been averred that during further investigation, the amount of GST so fraudulently passed has increased to the tune of Rs. 50 crores and is increasing with each passing Step of the investigation.
6. It is averred that the modus operandi of the accused/respondent is that he floated various bogus firms by using the name of poor persons. less educate

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nd issuing fake invoices. The searches carried out at the premises of the accused/ respondent and of the co-accused resulted in seizure of many fake and bogus tax invoices and also of the computers wherein such information was used to be stored.
7. It is averred that as such the order dated 01.08.2018 vide which the Ld. Link MM had made a distinction of the case against the accused/ respondent is patently illegal. It is averred that as such, the applicant I petitioner preferred an application seeking cancellation of bail of the accused/ respondent before the Ld. CMM, PHC which came to be dismissed vide order dated 14.08.2018 which was passed on extraneous considerations. It is averred that thereafter the petitioner/ applicant preferred a petition Crl. M.C. No. 4767 of 2018 which was disposed of by the Hon'ble High Court of Delhi vide its order dated 18.09.2018 giving liberty to the petitioner to approach the Court of Sessions u/s 439(2) Cr.PC. Hence, the present application before thi

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e accused/ respondent in itself was illegal as the offence alleged is non-cognizable and bailable. It is averred that even as per the allegations made in the application, the offence as disclosed is of the nature of offence u/s 132(1)(f) of the CGST Act, 2017 which is a non-cognizable and bailable offence irrespective of the amount of the tax allegedly evaded. It is averred that the law is well settled by the Hon'ble Supreme Court of India in DoIat Ram & ors vs state of Haryana, (1995) 1 SCC 349 = 1994 (11) TMI 424 – SUPREME COURT wherein it was held that very cogent and overwhelming circumstances are necessary for an order directing the cancellation of bail, already granted. It is averred that in the application I petition, no cogent or overwhelming Circumstance has been shown meriting cancellation of bail. Instead, false and vague averments have been made in the application which are not substantiated by any document or material.
10. It is further averred that the application procee

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the Authority/ department but, except of making him wait, the authority did not record any statement. Same was the situation in respect of summons dated 26.10.2018. Not only that, accused/ respondent was coerced by the applicant's officers to deposit Rs. 40 Lacs towards the tax allegedly avoided. The accused/ respondent was also not informed of the grounds of his arrest which is in violation of the provisions of sec. 41(B) of the cr.pc and of sec. 69(2) of CGST Act, 2017.
12. It is further averred that the remand application dated 01.08.2018 did not give the description and the nature of offence except of stating that the alleged offence is u/s 132(1)(b) of the CGST Act, 2017 which is non-bailable and cognizable and that the tax evasion is more than Rs. 5 crores. It is averred that in the remand application, the facts ought to have been stated so as to make out therefrom that offence u/s 132(1)(b) of the Act is made out. Mere allegation of tax evasion in itself is not sufficient to as

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ndent is threatening witnesses. Even otherwise, the alleged Statements of the witnesses placed with the record of present application are of 17.08.2018 and 21.08.2018, which in any case, is after the order dated 14.08.2018. It is averred that even the perusal of the alleged statements of the witnesses that they have been threatened would reveal that it has been typed in a standard format and that it is a pointer that these are false statements. Thus, prayer was made to not only dismiss the application of the applicant /petitioner but also to prosecute the applicant I petitioner u/s 340 Cr.PC.
13. Sh. Harpreet Singh, Ld. Senior Standing Counsel for the applicant / petitioner and Sh. J. K. Mittal, Id. Counsel for the accused/respondent were heard and the record was carefully perused.
14. In his submissions, Id counsel for the applicant/petitioner while making a reiteration of the facts as asserted in the application, placed reliance upon the judgment of Hon'ble Supreme Court of India i

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SCC 280 = 2001 (3) TMI 1053 – SUPREME COURT OF INDIA.
16. Before taking up the rival submissions, it is necessary to take note of the relevant provisions of the law.
Sec. 132 of the CGST Act, 2017 provides for the punishment for certain offences. It lays down:-
(1) Whoever commits any of the following offences, namely:-
(a) supplies any goods or services or both without issue of any invoice…
(b) issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilization of input tax credit or refund of tax
(c) avails input tax credit using such invoice or bill referred to in clause (b).
(d) collects any amount as tax….
(e) evades tax, fraudulently avails input tax credit or…….
(f) falsifies or substitutes financial records or produces fake accounts or documents or furnishes any false information with an intention to evade payment of tax due unde

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exceed five hundred lakh rupees, with imprisonment for a term which may extend to three years and with fine.
(iii) In the case of any Other offence……
(iv) In cases where he commits or abets the commission of an offence specified in clause (f) or clause (g) or clause (j), he shall be punishable with imprisonment for a term which may extend to six months or with fine or with both.
(2) Where any person convicted of an offence under this section is again convicted….
(3) the imprisonment referred to in clauses (i), (ii) and (iii) of sub-section (1) and sub-section (2) shall….
(4) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences under this Act, except the offences referred to in sub-section (5) shall be non-cognizable and bailable.
(5) The offences specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) and punishable under clause (i) of that sub-section shall be cognizable and non-bailable.
Now, comi

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rder dated 01.08.2018 had, therefore, formed the opinion that offence u/s 132(1)(b) Of the CGST Act is attracted to the facts presented before him. Also, the contention of Id. Counsel for the accused/ respondent that the allegations disclosed the offence u/s 132(1)(f) of the CGST Act, again has no merits as the said clause concerns the falsification of the financial records or the statements of account for evading tax. As noted, in the present case, the allegations are of wrongfully availing input tax credit on the basis of invoices without actual supply of goods and it squarely falls within clause (b) of sub-section (1) of sec. 132 of the CGST Act.
The other aspect is of the Ld. Link MM having formed the view that from the material available on record, the allegations of tax evasion against the accused/ respondent was of less than Rs. 5 crores and as such taking out the Offence from the purview of sub-section (5) of Sec. 132 of the Act, thus, making it non-cognizable and bailable. Ad

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o bail. Going further, even if it is to be believed that the amount of alleged tax evasion as on the date of production of the accused/respondent upon his arrest was less than Rs. 5 Crores, still the applicant by its application preferred before the Ld. CMM clearly averred that now the tax evasion is around 8.5 crores, thus, making the offence Cognizable and non-bailable. The Ld. CMM vide order dated 14.08.2018 formed the opinion that mere increase in the amount of tax evasion in itself is no ground to cancel the bail already granted when there was no allegation of either the accused / respondent attempting to tamper with the evidence or influence the witnesses or making an attempt to flee from justice. Admittedly, except of the plea of tax evasion being of about 8.5 crores, the applicant/ petitioner in its application for cancellation of bail preferred before the Ld. CMM did not take any other ground.
In respect of Cancellation of bail, the law is well settled that very cogent and ov

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ion preferred before this Court, the ground additionally taken up by the applicant I petitioner is of the accused/respondent having extended threats to the witnesses who as per the applicant are those persons who were used as dummy proprietors of the bogus firms by the accused I respondent and the co-accused. This is a serious issue as it has the effect of tampering with the evidence and also of influencing the witnesses who may otherwise come up before the applicant/ department against the accused/ respondent. Id. Counsel for the accused/ respondent contended that the statements of the witnesses who have alleged that they are being threatened by the accused / respondent cannot be believed as these statements are doctored statements having been prepared only to Cause undue harassment to the accused/ respondent and to falsely implicate him in the present case. This contention of Id counsel has no basis as this is not the Stage to conduct an inquiry as to the veracity of these statements

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justice and repeating the offence, the possibility of his tampering with the witnesses and obstructing the course of justice and such other grounds are required to be taken into consideration. Each criminal case presents its own peculiar factual scenario and, therefore, certain grounds peculiar to a particular case may have to be taken into account by the court. The court has to only opine as to whether there is prima facie case against the accused. The court must not undertake meticulous examination of the evidence collected by the police and Comment on the same. Such assessment of evidence and premature comments are likely to deprive the accused of a fair trial”. It was further Observed that “While cancelling bail under Section 439(2) of the Code, the primary considerations which weigh with the court are whether the accused is likely to tamper with the evidence or interfere or attempt to interfere with the due course of justice or Vade the due Course of justice. But, that is not all.

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ely result in weakening the prosecution case and have adverse impact on the society”.
As already noted, not only there are serious allegations against the accused/ respondent of his having made fictitious sales of value of more than Rs. 200 crores and having consequently caused loss to the government of the GST evasion/wrongful availment of input tax credit of the value of more than Rs. 27 Crores, it is also alleged that the accused/respondent had indulged in the act of threatening the witnesses who were otherwise coming forward to give their statement to the department/petitioner as to how the bogus firms were created and how their documents were misused. There are, thus, merits in the application of the applicant/ petitioner seeking cancellation of bail of the accused / respondent. The application is accordingly allowed and the order granting bail to the accused/ respondent is hereby set aside. Accused I respondent is taken into custody and is directed to be produced before the Ld.

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WHAT GST COUNCIL SHOULD DO ?
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 21-12-2018

GST Council is meeting on Saturday, 22nd December, 2018, perhaps for the last time in 2018 and for the first time after recent elections in few states. With the dates for filing GST Annual returns already postponed to March 2019, this meeting is likely to focus on GST rate cuts to bring further rationalisation in rate structure in India. This meeting may also address the woes of several trade concerns regarding taxability of certain goods and services, which are widely consumed across India.
In view of the fact that India goes to general elections for Parliament in less than six months from now (May, 2019) and the recent s

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as surrender of registration
* Number of returns may be reduced
* Payment of tax be allowed on cash basis or on quarterly basis
* TDS / TCS may be made non-applicable
* All types of payment of tax under RCM to be with held
* 'Aggregate turnover' threshold may be increased for both services and goods
* Composition scheme to be expanded
* Rate of interest on delayed payment be reduced for MSMEs.
* Exemption from audit of accounts under GST, if already audited otherwise
* Repetitive billing to be allowed on consolidated basis
* No tax on advance money received
* Export procedures to be simplified further
* Time bound processing of refunds pending verification
* Special facilitation centres for assistance in filing / p

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GSTIN on E-Way Bill
Query (Issue) Started By: – Kaustubh Karandikar Dated:- 21-12-2018 Last Reply Date:- 25-12-2018 Goods and Services Tax – GST
Got 4 Replies
GST
In Some cases of dispatch wherein the billing address of the customer is Maharashtra & shipping address is other than Maharashtra. While preparing E-Way Bill GSTIN No is mentioned Bill to party & there in no field to mention the Shipp to Party GSTIN No. in E-Way Bill form. However, recently as informed by the transporters,

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GST UNDER REVERSE CHARGE
Query (Issue) Started By: – mohan sehgal Dated:- 21-12-2018 Last Reply Date:- 25-12-2018 Goods and Services Tax – GST
Got 3 Replies
GST
A registered dealer is availing legal consultancy from an advocate firm interstate..
The dealer is in U.P. and the Legal Firm of advocates is in Delhi…
The dealer in U.P. has to deposit 18% GST under RCM on the Invoiced value of the legal consultancy…
Whether the dealer should deposit the GST amount under RCM in IGST

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Indian Army's Hire of Non-AC Vehicles Not Exempt from GST; 5% Rate Applies if No Input Tax Credit Used.
Case-Laws
GST
Rate of GST – supply of non-air conditioned vehicles on hire to Indian Army – Contract carriage – The Service provided by the applicant is not exempted under Notification No. 12/2017 as this Service does not fall under ‘non-airconditioned contract carriage’ category – Rate of GST is 5% if credit is not availed.
TMI Updates – Highlights, quick notes, marquee, anno

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Applicant Authorized to Issue E-Way Bill with 'Bill To' M/s. RSE/RPG and 'Ship To' M/s. X.
Case-Laws
GST
Supply – e-way bill – The applicant can issue an e-way bill in which the ‘bill to’

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GST Applies to Energy-Efficient Street Lighting Services with Infrastructure; Not Exempt as “Pure Services” Due to Goods Involvement.
Case-Laws
GST
Levy of GST – Supply of goods or not – pure services – providing energy efficient street lighting services with infrastructure to BMC – pure service should mean pure unadulterated service not mixed with any other element (in this case without any mixture of goods) – Benefit of exemption is not available.
TMI Updates – Highlights, quick n

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