Central and State Tax Authorities Empowered for Intelligence-Based GST Enforcement Across Entire Value Chain.
Circulars
GST
Jurisdiction of Central and State tax administrations under GST – B
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State authorities must follow GST TDS guidelines for timely deductions and payments by DDOs to enhance transparency.
Circulars
GST – States
Guidelines for Deductions and Payments of TDS by th
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Stainless Steel Chilly Cutter Classified Under Heading 8210 00 00 for GST, Not Heading 7323.
Case-Laws
GST
Classification of goods – Stainless Steel Chilly Cutter – The product Chilly Cutter
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Hotel Must Pay GST on Services to Clients Outside Dahez SEZ, per Section 5(1) of IGST Act 2017.
Case-Laws
GST
Levy of GST – hospitality services – The applicant is liable to pay GST on the services from their hotel located in non-processing zone of Dahez Special Economic Zone to the clients located outside the territory of Special Economic Zone under the provisions of Section 5(1) of Integrated Goods and Service Tax Act, 2017.
TMI Updates – Highlights, quick notes, marquee, annotati
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Aadhaar Card Supply Falls Under GST Tariff Heading 9989, Subject to 12% GST Rate.
Case-Laws
GST
Classification of supply – Levy of GST – printing of various items – The supply of Aadhaar Card
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Applicability of Reverse Charge Mechanism to SEZ units or developer
By: – LAKSHMINARAYANAN TR
Goods and Services Tax – GST
Dated:- 9-10-2018
Applicability of Reverse Charge Mechanism under sec 9(3) and 9(4) of CGST Act 2017 to a SEZ Unit or Developer
Objective of this write up is to share our thought process on whether RCM u/s 9(3) & 9(4) applies to SEZ unit or Developer. Most of the popular forums and websites taken a skewed view based on the following notifications and Section 51 of SEZ Act has an overriding effect on inconsistencies caused by any other laws in force.
* Notification no: 18/2017 IGST rate exempts services imported by a SEZ unit or developer from the whole of IGST payable on that transaction.
* Similarl
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e is in India
Definition of import under SEZ Act 2005:
2(o)- “import” means-
(i) bringing goods or receiving services, in a Special Economic Zone, by a Unit or Developer from a place outside India by land, sea or air or by any other mode, whether physical or otherwise; or
(ii) receiving goods, or services by, Unit or Developer from another Unit or Developer of the same Special Economic Zone or a different Special Economic Zone
Thus, its clear that import here necessarily means either goods or services must come from a place outside India i.e. supplier should be outside India. Supply from DTA ( Lawyer, GTA etc) to SEZ unit or developer is not an import. Under sec 7(5) of IGST Act, Supply to or from SEZ Unit or developer is defined as
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aligned with GST until 19th Sep 2018.
Notification No. G.S.R. 909(E) Dated: 19-9-2018 – SEZ, addressed that gap by duly inserting key philosophies of GST through SEZ (Amendment) Rules, 2018. Especially rule 30(1) by inserting Zero-rated supply as defined u/s 16 of IGST Act and rule 30(2) to include the services for the first time.
Thus, both the laws are now aligned, sec 51 of SEZ Act should not be referred to in this context.
To conclude, Reverse Charge Mechanism u/s 9(3) and 9(4) applies to SEZ unit or developer, They should recognise this as a liability and discharge the same by cash payment. Tax Burden suffered can be availed as ITC and should be refund under rule 89(2)(a) & 9(b).
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TAXABILITY OF GOODS UNDER BRAND NAME AFFIRMED BY (AAAR)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 9-10-2018
[In Re: Aditya Birla Retail Ltd.2018 (8) TMI 1072 – APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA ], Appellate Authority for Advance Ruling vide its order dated 07.08.2018 affirmed the advance ruling pronounced by Authority for Advance Ruling to the effect that goods sold under trade name / brand name are liable to levy of GST.
Aditya Birla Retail Limited ('the Appellant') is inter alia engaged in the processing and/or trading of a wide range of cereals, pulses and flour classifiable under Chapter 10 of the First schedule to the Customs Tariff Act, 1975. The subject goods are sold by
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'. The brand name 'More', pertaining to such 'More Stores', is also registered under the Trademarks Act. However, from the 'More' stores, several categories of products, manufactured by different companies, are also sold. Such products may or may not be bearing a brand name.
The applicant proposed to revise its packaging scheme of goods and the manner of sale to exclude from the packages the registered trademarks, namely 'More trademarks' and the 'Aditya Birla' logo. The proposed packaging of subject goods under two streams would accordingly bear the following details:
Subject goods sold under Stream 1: The packaging would bear only details of the Appellant as the manufacturer and the customer c
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d that presently goods are being sold under brand name 'MORE' with logo 'Aditya Birla Retail' in exclusive 'MORE Stores'. Customers not only identify goods with aforesaid brand name or logo but also with More stores owned by Aitya Birla Group of Companies. Thus, proposed change of removing brand name 'MORE' and logo 'Aditya Birla Retail' and replacing it with name 'Aditya Birla Retails Ltd.' is not going to make any difference so far as establishing connection of goods with manufactures. Goods would continue to be sold in exclusive stores with packages having same style, color and nature of packing. Environment of sale of goods would also be same as website of appellant would continue to bear MORE Stores name and so would be Billing receipt
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VALIDITY OF CGST (COMPENSATION TO STATES) ACT, 2017 AND CGST COMPENSATION RULES, 2017
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 9-10-2018
GST laws
The Central Government introduced a major tax reforms in indirect tax laws. The existing indirect laws except customs levied by the Central Government and State Governments are subsumed into one tax viz., Goods and Services Tax. The Central Government, for this purpose, amended the Constitution providing for subsuming of various indirect taxes and Central and States surcharges and cesses so far as they relate to supply of goods and services both on interstate and Intra State. Section 18 of the Amendment Act enabled the Parliament to levy a cess for five years to compensate the States for the loss of revenue on account of GST. The Central Government enacted the following Acts for the purpose of GST-
* Central Goods and Services Tax Act, 2017;
* Integrated Goods and Services Tax Act, 2017;
* Un
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panies Act which is a trader of imported and Indian coal. The writ petitioner imports coal from Indonesia, South Africa and also purchases coal from Indian mines. The Finance Act, 2010 with effect from 01.07.2010 levied Clean Energy Cess which was in the nature of a duty of excise on the production of coal and was being collected at the time of removal of raw coal, raw lignite and raw peat from the mine to the factory.
On the introduction of GST laws the law relating to Clean Energy Cess was repealed. The writ petitioner submitted a representation to the GST Council seeking set off of Clean Energy Cess against GST Compensation Cess. The writ petitioner filed a writ petition before the Delhi High Court. The Division Bench of the Delhi High Court passed an interim order on 25.08.2017. In the interim order dated 25.08.2017, the Division Bench observed that there is a prima facie case made out by the writ petitioner regarding lack of legislative competence of Parliament to enact Compensat
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n to States Act, 2017 is repugnant to and transgresses the mandate of the Constitution.
* The impugned legislation is colorable legislation which lacks legislative competence.
* Section 18 of the Constitution (One Hundred and First Amendment) Act, 2016 does not empower the Parliament to levy cess and tax as it provides Parliament to make any law to provide compensation to the States for loss of revenue arising on account of implementation of GST for a period of 5 years.
* On the very same transaction there cannot be two levies, one under Central GST Act and another under impugned legislation as it would amount to double taxation as levied on the same taxable event and same subject.
* The writ petitioner has to pay clean energy cess as well as compensation cess which amounts to double taxation.
* The petitioner may be permitted to set off the cess of ₹ 7.68 crores which was already paid on the stock lying with the petitioner on 30.06.2017.
The Revenue submitted the foll
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allowed to be utilized for paying GST Compensation Cess.
Both the parties relied on various judgments to support their views. The Supreme Court on hearing both sides framed the following issues-
Whether the Compensation to States Act, 2017 is beyond the legislative competence of Parliament?
Whether Compensation to States Act, 2017 violates the Constitution (One Hundred and First Amendment) Act, 2016 and is against the objective of Constitution (One Hundred and First Amendment) Act, 2016?
Whether the Compensation to States Act, 2017 is a colorable legislation?
Whether levy of Compensation to States Cess and GST on the same taxing event is permissible in law?
Whether on the basis of Clean Energy Cess paid by the petitioner till 30th June, 2017, the petitioner is entitled for set off in payment of Compensation to States Cess?
First issue
In respect of the first issue the Supreme Court analyzed the provisions of Constitution in regard to levy of tax and the introduction of Co
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ent to make rules for carrying out the provisions of the Act on the recommendation of the Council. Article 248 read with Articles 246 and 246A clearly indicate that residuary power of legislation is with the Parliament. No contention has been raised before the Supreme Court that the subject matter of legislation was within the competence of State Legislature, and that the Parliament had no competence to legislate. The Supreme Court did not find do not find any lack of legislative competence in the Parliament.
The Supreme Court held that-
* after Constitution (One Hundred and First Amendment) Act, 2016, as per Article 270, Parliament can levy cess for a specific purpose under a law made by it;
* Article 270, thus, specifically empowers Parliament to levy any cess by law;
* section 18 of the Constitution (One Hundred and First Amendment) Act, 2016 expressly empowers Parliament shall, “by law” on the recommendation of the Goods and Services Tax Council, provide for compensation to
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ation cess is “with respect to” goods and services tax, it is a tax.
The expression used in Article 246A is “power to make laws with respect to goods and services tax”. The power to make law, thus, is not general power related to a general entry rather it specifically relates to goods and services tax. When express power is there to make law regarding goods and services tax, the Supreme Court failed to comprehend that how such power shall not include power to levy cess on goods and services tax. Constitution (One Hundred and First Amendment) Act, 2016 was passed to subsume various taxes, surcharges and cesses into one tax but the constitutional provision does not indicate that henceforth no surcharge or cess shall be levied.
The Supreme Court held that power of Parliament to make law providing for compensation to the States for loss of revenue was expressly included by constitutional provision. The Preamble of Compensation to States Act, 2017 expressly mentions the Act to provide for
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the objective of Constitution (One Hundred and First Amendment) Act, 2016.
* Third issue – The Compensation to States Act is not a colorable legislation.
Fourth issue
The Supreme Court considered the contention of the writ petitioner that goods and services tax being already imposed by three enactments of 2017 as noticed above imposition of States Compensation Cess is levied on the same taxing event and has overlapping effect which is not permissible. The Supreme Court held that it is well settled that two taxes/imposts which are separate and distinct imposts and on two different aspects of a transaction are permissible as “in law there is no overlapping”. There might be overlapping but the overlapping must be in law. The fact that there is an overlapping does not detract from the distinctiveness of the aspects. Therefore, if the taxes are separate and distinct imposts and levied on the different aspects, then there is no overlapping in law.
Goods and Services Tax imposed under th
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Cases where IGST refunds have not been granted due to claiming higher rate of drawback OR where higher rate and lower rate were identical – reg.
37/2018 Dated:- 9-10-2018 Circular
Customs
Circular No. 37/2018-Customs
F. No. 450/119/2017-Cus IV
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
Room No. 229 A, North Block
New Delhi, dated the 9th October 2018
To
All Principal Chief Commissioner/Chief Commissioner of Customs/ Customs & Central Tax / Customs (Preventive)
All Principal Commissioner/Commissioner of Customs/ Customs & Central Tax / Customs (Preventive)
All Director Generals under CBIC.
Sub: Cases where IGST refunds have not been granted due to claiming
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to 30.9.2017), prescribed that 'The rates and caps of drawback specified in columns (4) and (5) of the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is –
..….
(d) exported claiming refund of the integrated goods and services tax paid on such exports '.
2.2 Notes and Condition (12A) of Notfn.No.131/2016-Cus(NT) dated 31.10.2016 (as amended by Notfn.No.59/2017-Cus(NT) dated 29.6.2017 and 73/2017-Cus(NT) dated 26.7.2017) prescribed that 'The rates and caps of drawback specified in columns (4) and (5) of the said Schedule shall be applicable to export of a commodity or product if the exporter satisfies the following conditions, namely :-
…….
(ii) If t
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ipping bills. In fact, for period 1.7.2017 to 26.7.2017, a manual declaration was also required to be given as the changes made on 26.7.2017 were made applicable for exports made from 1.7.2017 onwards.
2.5 By declaring drawback serial number suffixed with A or C and by making above stated declarations, the exporters consciously relinquished their IGST/ITC claims.
3. It has been noted that exporters had availed the option to take drawback at higher rate in place of IGST refund out of their own volition. Considering the fact that exporters have made aforesaid declaration while claiming the higher rate of drawback, it has been decided that it would not be justified allowing exporters to avail IGST refund after initially claiming the benefit
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Central Goods and Services Tax (Eleventh Amendment) Rules, 2018.
53/2018 Dated:- 9-10-2018 Central GST (CGST)
GST
CGST
CGST
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION No. 53/2018 – Central Tax
New Delhi, the 9th October, 2018
G.S.R. 1007(E).-In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Eleventh Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect from the 23rd Octob
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ed in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 or notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (
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Central Goods and Services Tax (Twelfth Amendment) Rules, 2018
54/2018 Dated:- 9-10-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 54/2018 – Central Tax
New Delhi, the 9th October, 2018
G.S.R. 1011 (E). – In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Twelfth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publicati
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October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321(E), dated the 23rd October, 2017; or
(b) availed the benefit of notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E), dated the 13th October, 2017,
the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax cre
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Goods Scheme or notification No. 40/2017-Central Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or
(b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Cu
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M/s Gatiman Auto Pvt. Limited Versus CCE&CGST, Indore
Central Excise
2018 (10) TMI 534 – CESTAT NEW DELHI – 2019 (365) E.L.T. 330 (Tri. – Del.)
CESTAT NEW DELHI – AT
Dated:- 9-10-2018
Ex. Appeal Nos. 50809, 51323- 51324 of 2018 – Final Order Nos. 53087–53089/2018
Central Excise
Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical)
For the Appellant : Sh. Sagar Kulkarni, Advocate
For the Respondent : Sh. H. C. Saini, AR
ORDER
PER: BIJAY KUMAR:
The present appeals are directed against the Order-in-Appeal No. IND-EXCUS-000-APP-256-258-17-18 dated 25.10.2017 passed by the Commissioner (Appeals), CGST & C. Ex., Indore wherein he has upheld the order passed by the primary adjudicating authority. In the impugned order, the Commissioner (Appeals) has held that tractor cess is imposable on the parts and accessories of the tractors in terms by Notification dated 06.09.1985 issued by the Department of Heavy Industries, New Delhi amended by Notif
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period of limitation was also applied as per Central Excise Act (supra).
3. Ld. Advocate appearing on behalf of the appellant submitted that on perusal of the notification regarding imposition of tractors cess, it is evident that cess is leviable on tractor and not on the parts, components and accessories thereof to tractor cess as the Government of India has not notified the same by the independent notification. It is also impressed upon by the ld. Advocate that the tractor cess is applicable to the tractors only and is not leviable to parts and accessories thereof. In support of the argument, he has relied upon the case laws in the case of CCE, Jamshedpur vs. Tata Motors Ltd. -2016 (336) ELT 208 regarding the imposition of automobile cess alongwith the other decision namely S. M. Kannappa Automobiles P. Ltd. vs. CCE, Bangalore – 2008 (224) ELT 467 (Tri. Bang.). He also referred to Circular No. 41/88, dated 31.08.1988 issued by the Ministry of Finance, New Delhi regarding levy of ce
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“.
3.1 It was therefore argued by the ld. Advocate that the ratio laid down in the aforesaid judgments are mutatis-mutandis applicable for imposition of tractor cess on the parts, components and accessories of tractor is to be treated at par with that of automobile cess and the levy on the component and part of the automobile. He further stated that Commissioner (Appeals) has not considered the relevant provision of the IRDA Act regarding the imposition of cess on the tractor notifications in proper perspective and not decided the issue regarding the application thereof on the parts/ components of tractor.
4. On the other hand, ld. AR appearing for the Revenue reiterated the ground contended in the aforesaid order.
5. Heard the parties and perused appeal record.
6. The issue before us is to decided as to whether the tractor cess is leviable on the part and component of the tractor cleared by the appellant. After going through the case laws cited and circular issued by the Ministry
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M/s. Sify Technologies Ltd. Versus Commissioner of GST & Central Excise Chennai South
Service Tax
2018 (10) TMI 563 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 9-10-2018
ST/41189/2018 – 42550/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial)
For the Appellant : Ms. Sridevi , Advocate
For the Respondent : Shri L. Nandakumar, AC (AR)
ORDER
Brief facts are that the appellants are engaged in providing various taxable services namely telecommunication service, online information and data processing retrieval services, internet café services, franchisee services, information technology software services etc. On verification of records, it was noticed that they had availed input service credit on insurance services for an amount of Rs. 7,73,832/- for the period from April 2014 to March 2015. It appeared to the department that general insurance / insurance auxiliary services are not covered within the definition of input service and therefore the
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nancial loss. Thus the insurance facility availed in terms of errors and omission insurance helps the appellant with regard to indemnify the financial loss which may occur due to the failure of the software products supplied by the appellant.
The said services have direct nexus with the output service provided and therefore are eligible for credit. She relied upon the decision in the case of M/s. Rane brake Lining Ltd. Vs. Commissioner of Central Excise – 2018 (7) TMI 611 and Granules India Ltd. Vs. Commissioner of Central Excise – 2017 (5) TMI 1079.
2. The other issue is with regard to the disallowance of credit on transit insurance policy to the tune of Rs. 3,57,232/-. She submitted that the said insurance services were availed for moving of goods for installation. The appellant provides telecommunication services and for such services the erection and commissioning services of various parts required for the output services are to be moved from their factory premises to the custome
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policy taken by the appellant for indemnifying the errors / omissions or defects in the software products supplied by them.
In the decision relied by the appellant, the Tribunal has allowed credit on product liability insurance. The very same analogy can be applied for the software products which are supplied by the appellant. Further on analyzing the definition of input services, it can be seen that only those type of insurance services which fall under the category of life insurance, health insurance etc. which are availed for personal consumption are excluded from the ambit of the definition. These policies which are for covering the product liability in case of defect to the products supplied would definitely come within the inclusive part of the definition.
The conclusion arrived by the authorities below that these are post-manufacturing activities cannot be agreed. Even on analysis of the definition, the inclusive part specifically mentions the services which can be availed up
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M/s Hindupur Bio-Energy Pvt. Ltd., Versus Commissioner of Central Tax, Hyderabad – GST
Service Tax
2018 (10) TMI 661 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 9-10-2018
ST/30605/2018 – A/31293/2018
Service Tax
Mr. P. Venkata Subba Rao, Member (Technical)
For the Appellant : Shri Y. Sreenivasa Reddy, Advocate
For the Respondent : Shri Guna Ranjan, Superintendent (AR)
ORDER
PER: P. VENKATA SUBBA RAO
The appellant herein is a supplier of Ready Mix Cement (RMC) and is providing site formation and clearance, excavation, earth moving and demolition services. On investigation, authorities found that they have short paid the service tax on services and they have also not paid service tax on advances received from their customers. The appellant had subsequently discharged the service tax liability on the advances received by them in two instalments. It appeared that there was a delay in paying service tax. Accordingly, the Original Authority after issue
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e elements have not been proved and therefore, demand of payment of interest on service tax is time barred. He relied on the circular of CBEC No. 1053/2/2017-CX, dated 10.03.2017 in which it has been, inter alia “Applicability of limitation in demanding interest: In cases where duty and interest is demanded, it is quite clear that limitation prescribed in Section 11A applies. However, it may be noted that in cases where the duty has been paid belatedly and interest has not been paid, interest needs to be demanded and recovered following the due process of demand and adjudication. In such cases, the period of limitation as prescribed in Section 11A applies for demand of interest. Section 11A(15) may be referred in this regard”. On a specific query from the bench, he confirmed that the circular by the CBEC was issued in the context of Section 11A (15) which reads as follows “the provisions of subsections 1 1A(4) shall apply mutatis mutandis to the recovery of the interest whether interes
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athialagan Vs. Commissioner of Central Excise, Puducherry [2018-TIOL-1509-CESTAT-MAD]
Even on merits, the appellants argued that the activities which they have under taken were in relation to their supplies of ready mix concrete and hence they are not liable to payable service tax.
3. Learned Departmental Representative argues that on merits the appellant had not taken this stand of non taxability before the lower authority and hence cannot take this stand now. He further argued that the activities undertaken by the appellants are taxable as it includes not only pumping of RMC but also survey and other activities related to the site formation. Hence they are liable to pay service tax. At any rate, the service tax has already been paid and the only point of dispute left is the question of interest. He asserts that the demand of interest is sustainable and the appellant's plea of time bar does not hold as there is no time limit for demand of interest on service tax. The circular issued
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Himachal Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2018
53/2018—State Tax Dated:- 9-10-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION No. 53/2018-State Tax
Shimla-2, the 9th October, 2018
No. EXN-F(10)-28/2018.-In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely :-
1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2018.
(2) They shall be deemed to hav
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imachal Pradesh, vide number EXN-F(10)-40/2017, dated the 21st November, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part-II, Section 3, sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 or notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part-II, Section 3, sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017.”.
By order,
JAGDISH CHAN
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Himachal Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2018
54/2018 – State Tax Dated:- 9-10-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION No. 54/2018 – State Tax
Shimla-2, the 9th October, 2018
No. EXN-F(10)-28/2018.-In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
(2) They shall come in
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zette of India, Extraordinary, Part- II, Section 3, Sub-section (i), vide number G.S.R 1321(E), dated the 23rd October, 2017; or
(b) availed the benefit of notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R 1299(E), dated the 13th October, 2017,
the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other in
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of Himachal Pradesh, vide number EXN-F(10)-40/2017, dated the 21st November, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or
(b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No.79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E), da
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Bihar Goods and Services Tax (Eleventh Amendment) Rules, 2018
S.O. 260 Dated:- 9-10-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Commercial Tax Department
Notification
The 9th October 2018
S.O. 260, Date 9th October, 2018- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
1. Short title and commencement.-
(1) These rules may be called the Bihar Goods and Services Tax (Eleventh Amendment) Rules, 2018.
(2) It shall be deemed to have come into force with effect from the 23rd October, 2017.
2. In the Bihar Goods and Services Tax R
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e), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 or notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017.”.
[(File No. Bikri kar/GST/vividh-21/2017(Part-3)-3001)]
By order of the Governor of Bihar,
DR. PRATIMA,
Commissioner State Tax-cum-Secretary,
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Bihar Goods and Services Tax (Twelfth Amendment) Rules, 2018
S.O. 261 Dated:- 9-10-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Commercial Tax Department
Notification
The 9th October 2018
S.O. 261, Dated 9th October 2018-In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
1. Short title and commencement.- (1) These rules may be called the Bihar Goods and Services Tax (Twelfth Amendment) Rules, 2018.
(2) It shall come into force with effect from 9th October, 2018.
2. In the Bihar Goods and Services Tax Rules, 2017 (hereinafter ref
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) availed the benefit of notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E), dated the 13th October, 2017,
the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.”.
3. In the said rules, in rule 96, for
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3rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or
(b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme.”.
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Partho Kumar Nath Versus The State of Assam And 7 Ors.
GST
2018 (10) TMI 779 – GAUHATI HIGH COURT – 2018 (19) G. S. T. L. J74 (Gau.)
GAUHATI HIGH COURT – HC
Dated:- 9-10-2018
WP(C) 7169/2018
GST
MR. ACHINTYA MALLA BUJOR BARUA J.
Advocate for the Petitioner: MR. A SARMA
Advocate for the Respondent: GA, ASSAM
ORDER
Heard Mr. A. Sarma, learned counsel for the petitioner. Also heard Mr. S.R. Barua, learned counsel for the respondent Nos. 1, 4, 5 and 6 as well as Mr. B. Choudhury, learned counsel for the respondent Nos. 2 and 3.
Issue notice, returnable in four weeks. Extra copy be furnished within three days. Steps on the respondent Nos. 7 and 8 by registered post within three days. The petitioner was allotted a contr
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under the GST regime and the transaction were not accounted under the VAT, therefore, the provisions of deduction of tax under the Assam Vat Act, 203 shall not be applicable.
By taking such a stand, the respondent Hailakandi Municipal Board is neither adding the tax amount in the bills of the petitioner nor deducting it thereafter from the bills.
In the consequence, because of such inaction on the part of the respondent Hailakandi Municipal Board, the petitioner is now being exposed to the risk of being subjected to some coercive action by the taxing authorities.
In such view of the matter and being prima facie satisfied and also considering the balance of convenience and the irreparable loss the petitioner may suffer, it is provided th
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The Gujarat Goods and Services Tax (Eleventh Amendment) Rules, 2018.
53/2018-State Tax Dated:- 9-10-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Dated the 9th October, 2018.
Notification No. 53/2018-State Tax
No. (GHN-98)/GSTR-2018(32)TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Gujarat Goods and Services Tax (Eleventh Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect from th
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2017-Integrated Tax (Rate), dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 or notification No. 78/2017- Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017- Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017.”.
By order and in the name of the Governor of Gujarat,
K H Pathak
Joint Secretary to Government.
Note : The principal rule
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The Gujarat Goods and Services Tax (Twelfth Amendment) Rules, 2018.
54/2018-State Tax Dated:- 9-10-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Dated the 9th October, 2018.
Notification No. 54/2018-State Tax
No. (GHN-99)/GSTR-2018(33)TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Gujarat Goods and Services Tax (Twelfth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in
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.S.R 1321(E), dated the 23rd October, 2017; or
(b) availed the benefit of notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E), dated the 13th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be
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ed the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or
(b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i),vide number G.S.R 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Sche
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Scope of Principal-agent relationship in the context of Schedule I of the HGST Act.
Memo No. 3332/GST-2 Dated:- 9-10-2018 Haryana SGST
GST – States
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
From
Excise & Taxation Commissioner,
Haryana, Panchkula.
To
All the Dy. Excise & Taxation Commissioner (ST), in the State of Haryana.
Memo No. 3332/GST-2
Panchkula, date the 09-10-2018
Subject: Scope of Principal-agent relationship in the context of Schedule I of the HGST Act- regarding.
In terms of Schedule I of the Haryana Goods and Services Tax Act, 2017 (hereinafter referred to as the “HGST Act”), the supply of goods by an agent on behalf of the principal without consideration has been deemed to be a supply. In this connection, various representations have been received regarding the scope and ambit of the principal-agent relationship under GST. In order to clarify some of the issues and to ensure uniformity in the implementation of the provisions of the law acros
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other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another.
4. The following two key elements emerge from the above definition of agent:
a) the term “agent” is defined in terms of the various activities being carried out by the person concerned in the principal-agent relationship; and
b) the supply or receipt of goods or services has to be undertaken by the agent on behalf of the principal.
From this, it can be deduced that the crucial component for covering a person within the
ambit of the term “agent” under the HGST Act is corresponding to the representative character identified in the definition of “agent” under the Indian Contract Act, 1872.
5. Further, the two limbs of any supply under GST are “consideration” and “in the course or furtherance of business”. Where the consideration is not extant in a transaction, such a transaction does not fall within the ambit of supply. But, in cert
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“supply or receipt of goods on behalf of the principal” has been retained in this entry.
7. It may be noted that the crucial factor is how to determine whether the agent is wearing the representative hat and is supplying or receiving goods on behalf of the principal. Since in the commercial world, there are various factors that might influence this relationship, it would be more prudent that an objective criteria is used to determine whether a particular principal-agent relationship falls within the ambit of the said entry or not. Thus, the key ingredient for determining relationship under GST would be whether the invoice for the further supply of goods on behalf of the principal is being issued by the agent or not. Where the invoice for further supply is being issued by the agent in his name then, any provision of goods from the principal to the agent would fall within the fold of the said entry. However, it may be noted that in cases where the invoice is issued by the agent to the c
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imself in the supply or receipt of the goods. Hence, in accordance with the provisions of this Act, Mr. B is not an agent of Mr. A for supply of goods in terms of Schedule I.
Scenario 2
M/s. XYZ, a banking company, appoints Mr. B (auctioneer) to auction certain goods. The auctioneer arranges for the auction and identifies the potential bidders. The highest bid is accepted and the goods are sold to the highest bidder by M/S XYZ. The invoice for the supply of the goods is issued by M/S XYZ to the successful bidder. In this scenario, the auctioneer is merely providing the auctioneering services with no role played in the supply of the goods. Even in this scenario, Mr. B is not an agent of M/S XYZ for the supply of goods in terms of Schedule I.
Scenario 3
Mr. A, an artist, appoints M/S B (auctioneer) to auction his painting. M/s. B arranges for the auction and identifies the potential bidders. The highest bid is accepted and the painting is sold to the highest bidder. The invoice for
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State. Mr. B dentifies the buyers and sells the agricultural produce on behalf of Mr. A for which he charges a commission from Mr. A. As per the APMC Act, the commission agent is a person who buys or sells the agricultural produce on behalf of his principal, or facilitates buying and selling of agricultural produce on behalf of his principal and receives, by way of remuneration, a commission or percentage upon the amount involved in such transaction.
In cases where the invoice is issued by Mr. B to the buyer, the former is an agent covered under Schedule I. However, in cases where the invoice is issued directly by Mr. A to the buyer, the commission agent (Mr. B) doesn't fall under the category of agent covered under Schedule I.
9. In scenario I and scenario 2, Mr. B shall not be liable to obtain registration in terms of clause (vii) of section 24 of the HGST Act. He, however, would be liable for registration if his aggregate turnover of supply of taxable services exceeds the thr
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Sanjay Kumar Bhuwalka, Neeraj Jain Versus Union of India
GST
2018 (10) TMI 1241 – CALCUTTA HIGH COURT – 2018 (19) G. S. T. L. 591 (Cal.)
CALCUTTA HIGH COURT – HC
Dated:- 9-10-2018
CRAN 2698 of 2018, CRM 3327 of 2018 And CRAN 2700 of 2018, CRM 3328 of 2018
GST
Shivakant Prasad, J.
For the Petitioner : Mr. Sudipto Moitra, Mr. Abhra Mukherjee, Mr. D. Bhattacharyya, Mr. Prasun Mukherjee And Mr. Sauradeep Dutta
For the UOI : Mr. K.K. Maity
ORDER
This is the third round of prayer made for relaxation and/or modification and/or waiver of the conditions of the bail granted on July 9, 2018 and subsequently modified on July 12, 2018 in CRAN 1800 of 2018 whereby this Court granted the petitioners bail in connection with Case No. C 216 of 2018 under Section 131(1)(a)(b)(c) of the Central Goods and Services Tax Act, 2017 on condition of furnishing a bail bond of Rs. 50,00,000/- and on further condition to deposit Rs. 39 crore to the Government Exchequer through the Competen
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ial Leave to Appeal (Crl.) No(s). 6269-6270 of 2018 dated September 12, 2018 whereby the petitioners were granted permission to withdraw the Special Leave Petitions, without prejudice to the liberty available to the petitioner(s) to take recourse to appropriate remedy before an appropriate forum.
Mr. Sudipto Moitra, learned advocate for the petitioners has invited my attention to the order dated August 8, 2018 passed in Criminal Misc. Case No. 4063 of 2018 before the learned Sessions Judge, South 24-Parganas, Alipore wherefrom it is revealed that a co-accused namely, Binod Kumar Kedia @ Vinod Kedia was admitted on anticipatory bail of Rs. 20,000/- with two sureties of Rs. 10,000/- each subject to the compliance of the provisions of Section 438(2) Cr.P.C.
My attention is also invited to an order of bail passed by the Hon'ble High Court of Jharkhand at Ranchi dated September 25, 2018 in B.A. No. 6909 of 2018 whereby the accused was admitted in connection with similar type offence commi
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posed in the Bail Order. Their Lordships had emphasized that while exercising jurisdiction under Section 438(2) of the Cr.P.C, the Court ought only to impose such conditions/terms for enlarging an accused on bail as would ensure that the accused does not abscond. These conditions should not be intended or calculated to carry out and effect recoveries from the accused. In Sandeep Jain v. State of Delhi I(2000) SLT 368 a direction to deposit Rs. 2 lacs apart from furnishing of a bond of Rs. 50,000/- with two solvent sureties was held to be unreasonable.
In Sheikh Ayub v. State of M.P. (2004) 13 SCC 457 the Supreme Court deleted the direction to deposit a sum of Rs. 2,50,000/-, which was the amount allegedly misappropriated by the accused.
In Shyam Singh v. State (2006) 9 SCC 169 the condition that the accused should make a payment of Rs. 1,00,000/- per month after his release on bail was found by the Apex Court not to be justified. It is observed that while it is open to a Court to gra
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under Section 145 of the Cr.P.C. to seek permission from the Court to deposit a sum of money or Government promissory notes in lieu of executing a bond. This is so because a mere deposit of money may in some cases prove to defeat the purpose behind sureties being made available since the source of the monetary deposit is untraceable and an accused can abscond if he finds the deposit to be trivially incommensurate to his freedom.”
Mr. Moitra submits with regard to the statutory right of the petitioners to be released on bail with reference to provisions of Section 167 of the Code of Criminal Procedure and points out that the petitioners though have been admitted on bail but they could not meet the stringent conditions imposed on them and also submitted that the GST Authority/ Investigating Officer has not yet submitted Charge Sheet.
To justify his argument, Mr. Moitra submits with regard to the statutory reReference is also made to a decision in Hitendra Vishnu Thakur & Ors. v. State
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s to be released on bail on account o f the 'default' of the investigating/prosecuting agency and once such an application is made, the court should issue a notice to the public prosecutor who may either show that the prosecution has obtained the order for extension for completion of investigation from the Court under clause (bb) or that the challan has been filed in the Designated Court before the expiry of the prescribed period or even that the prescribed period has actually not expired and thus resist the grant of bail on the alleged ground of 'default'. The issuance of notice would avoid the possibility of an accused obtaining an order of bail under 'default' clause by either deliberately or inadvertently concealing certain facts and would avoid multiplicity of proceedings. It would, therefore, serve the ends sof justice if both sides are heard on a petition for grant of bail on account of the prosecution's ' default'. Similarly, when a report is submitted by the public prosecutor
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of such a notice to the accused or the public prosecutor in the scheme of the Act and no prejudice whatsoever can be caused by the issuance of such a notice to any party. We must as already noticed reiterate that the objection to the grant of bail to an accused on account of the 'default' of the prosecution to complete the investigation and file the challan within the maximum period prescribed under clause (b) of sub-section (4) of Section 20 TADA or within the extended period as envisaged by clause (bb) has to be limited to cases where either the factual basis for invoking the ' default' clause is not available or the period for completion of investigation has been extended under clause (bb) and the like. No other condition like the gravity of the case, seriousness of the offence or character of the offender etc. can weigh with the Court at that stage to refuse the grant of bail to an accused under sub-section (4) of Section 20 TADA on account of the 'default' of the prosecution.”
I
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he investigation associated therewith, any further investigation would continue to relate to the same arrest and hence the period envisaged in the proviso to Section 167(2) would remain unextendable.”
In the case of Union of India through C.B.I. v. Nirala Yadav @ Raja Ram Yadav @ Deepak Yadav, reported in AIR 2014 SC 3036 my attention is prayed to the observation made in paragraph 21 of the decision which reads thus:-
” Elaborating further, the Court held that if the charge sheet is filed subsequent to the availing of the indefeasible right by the accused then that right would not stand frustrated or extinguished and, therefore, if an accused is entitled to be released on bail by application of the proviso to sub-section (2) of Section 167 Cr.P.C., makes the application before the Magistrate, but the Magistrate erroneously refuses the same and rejects the application and then the accused moves the higher forum and while the mater remains pending before the higher forum for considera
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iately be termed as an order-on-default. Indeed, it is a release on bail on the default of the prosecution in filing charge-sheet within the prescribed period.
The right to bail under Section 167(2) proviso (a) thereto is absolute. It is a legislative command and not Court's discretion. If the investigating agency fails to file charge-sheet before the expiry of 90/60 days, as the case may be, the accused in custody should be released on bail. But at that stage, Magistrate has no power to remand a person beyond the stipulated period of 90/60 days. He must pass an order of bail and communicate the same to the accused to furnish the requisite bail bonds.”
In rebuttal Mr. Maity refers to a decision in the case of State of Bihar & Anr v. Amit Kumar @ Bachcha Rai, reported in (2017) 13 SCC 751 to content that where the economic offence is committed, the petitioners are required to be put behind the bar and to hold the trial.
I am unable to accept such contention in view of the fact that
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Governor of Assam appoints the 1st day of October, 2018, as the date on which the provisions of section 52 of the Assam Goods and Services Tax Act, 2017 shall come into force
FTX.56/2017/327 Dated:- 9-10-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 9th October, 2018
No.FTX.56/2017/327 – In exercise of the powers conferred by sub-section (3) of section 1 of the Assam Goods and Servi
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Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GETR-4 and FORM GSTR-6
FTX.56/2017/260 Dated:- 9-10-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 9th October, 2018
No. FTX.56/2017/260.- In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the "said Act"), the Governor of Assam, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers:-
(i) the registered persons whose re
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