The Rajasthan Goods and Services Tax (Eighth Amendment) Rules, 2018. – GST – States – F.12(46)FD/Tax/2017-Pt-III-092 – Dated:- 4-9-2018 Notification – Circular
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GST – States – SRO 368 – Dated:- 4-9-2018 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 4th September, 2018 SRO 368- In exercise of the powers conferred by section 148 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both. 2. The said persons may furnish the details of outward su
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GST – States – 42/2018 – State Tax – Dated:- 4-9-2018 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No.42/2018 – State Tax Date: 4th September 2018 NOTIFICATION In pursuance of section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) and clause (b) of sub-rule (1) of rule 40 of the Sikkim Goods and Services Tax Rules, 2017, the Commissioner, hereby extends the time limit for making the declaration in FORM GST ITC-01 of the sai
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GST – States – 41/2018 – State Tax – Dated:- 4-9-2018 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 41/2018 – State Tax Dated: 4th September, 2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, 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
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GST – States – 39/2018 – State Tax – Dated:- 4-9-2018 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 39/2018 – State Tax Date: 4th September, 2018 NOTIFICATION In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Sikkim Goods and Services Tax (Eighth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Sikkim Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rule 22, in sub-rule (4), the following proviso shall be inserted, namely:- Provided that where the person instead of replying to the notice served under sub-rule (1) for contravention of the provisions contained i
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namely:- (E) Adjusted Total Turnover means the sum total of the value of- (a) the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services; and (b) the turnover of zero-rated supply of services determined in terms of clause (D) above and non-zero-rated supply of services, excluding- (i) the value of exempt supplies other than zero-rated supplies; and (ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period. . 6. In the said rules, with effect from the 23rd October, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:- (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have – (a) received supplies on which the benefit of the Government of India, Ministry of Finance notification No. 48/2017-Central Tax, dated the 18th October, 2017 published in the G
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(E), dated the 13th October, 2017. . 7. In the said rules, in rule 138A, in sub-rule (1), after the proviso the following proviso shall be inserted, namely:- Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01. . 8. In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely:- FORM GST REG-20 [See rule 22(4)] Reference No. – Date – To Name Address GSTIN/UIN Show Cause Notice No. Date- Order for dropping the proceedings for cancellation of registration This has reference to your reply filed vide ARN dated in response to the show cause notice referred to above. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated for the following reasons: <<text>> or Th
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lan No. Challan date Description of goods UQC Quantity Taxable value Type of goods (Inputs/capital goods) Rate of tax (%) Central tax State/UT tax Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 5. Details of inputs/capital goods received back from job worker or sent out from business place of job work (A) Details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes: GSTIN/State of job worker if unregistered Challan No. issued by job worker under which goods have been received back Date of challan issued by job worker under which goods have been received back Description of goods UQC Quantity Original challan No. under which goods have been sent for job work Original challan date under which goods have been sent for job work Nature of job work done by job worker Losses & wastes UQC Quantity 1 2* 3* 4 5 6 7* 8* 9 10 11 (B) Details of inputs / capital goods received back from job worker other than the job worker to who
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r which goods have been sent for job work Nature of job work done by job worker Losses & Wastes UQC Quantity 1 2 3 4 5 6 7* 8* 9 10 11 Instructions: 1. Multiple entry of items for single challan may be filled. 2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table (B) are optional. 3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible. 6. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Name of Authorised Signatory ……… Designation /Status………………… Place Date 10. In the said rules, afte
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(B) to (E) above (-) J Debit Notes issued in respect of transactions specified in (B) to (E) above (+) K Supplies / tax declared through Amendments (+) L Supplies / tax reduced through Amendments (-) M Sub-total (I to L above) N Supplies and advances on which tax is to be paid (H + M) above 5 Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year A Zero rated supply (Export) without payment of tax B Supply to SEZs without payment of tax C Supplies on which tax is to be paid by the recipient on reverse charge basis D Exempted E Nil Rated F Non-GST supply G Sub-total (A to F above) H Credit Notes issued in respect of transactions specified in A to F above (-) I Debit Notes issued in respect of transactions specified in A to F above (+) J Supplies declared through Amendments (+) K Supplies reduced through Amendments (-) L Sub-Total (H to K above) M Turnover on which tax is not to be paid (G + L above) N Total Turnover (including adv
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rt of services (excluding inward supplies from SEZs) G Input Tax credit received from ISD H Amount of ITC reclaimed (other than B above) under the provisions of the Act I Sub-total (B to H above) J Difference (I – A above) K Transition Credit through TRAN-I (including revisions if any) L Transition Credit through TRAN-II M Any other ITC availed but not specified above N Sub-total (K to M above) O Total ITC availed (I+ N above) 7 Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year A As per Rule 37 B As per Rule 39 C As per Rule 42 D As per Rule 43 E As per section 17(5) F Reversal of TRAN-I credit G Reversal of TRAN-II credit H Other reversals (pl. specify) I Total ITC Reversed (A to H above) J Net ITC Available for Utilization (6O – 7I) 8 Other ITC related information A ITC as per GSTR-2A(Table 3 & 5 thereof) <Auto> <Auto> <Auto> <Auto> B ITC as per sum total of 6(B) and 6(H) above <Auto> C ITC on inward su
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mber of current FY or upto date of filing of annual return of previous FY whichever is earlier Description Taxable Value Central Tax State Tax/ UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax declared through Amendments (+) (net of debit notes) 11 Supplies / tax reduced through Amendments (-) (net of credit notes) 12 Reversal of ITC availed during previous financial year 13 ITC availed for the previous financial year 14 Differential tax paid on account of declaration in 10 & 11 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. VI Other Information 15 Particulars of Demands and Refunds Details Central Tax State Tax/ UT Tax Integrated Tax Cess Interest Penalty Late Fee/Others 1 2 3 4 5 6 8 9 A Total Refund claimed B Total Refund sanctioned C Total Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect of E above G Total demands pending out of E above 16 Information on supplies received from co
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o the recipient of supply. Signature Date Name of Authorised Signatory Designation / Status Place Date Instructions: – 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UQC: Unit Quantity Code c. HSN: Harmonized System of Nomenclature Code 2. The details for the period between July 2017 to March 2018 are to be provided in this return. 3. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. The details filled in Part II is a consolidation of all the supplies declared by the taxpayer in the returns filed during the financial year. The instructions to fill Part II are as follows: Table No. Instructions 4A Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made through E-Commerce operators and are to be declared as net of credit notes or debit notes issued in this regar
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all be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details. 4F Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details. 4G Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details. 4I Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used
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ails of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details. 5D, 5E and 5F Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value of no supply shall also be declared here. 5H Aggregate value of credit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 5I Aggregate value of debit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 5J & 5K Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. 5N Total turnover including the sum of all t
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o be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below. 6C Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. 6D Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B
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eally, this amount should be zero. 6K Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here. 6L Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here. 6M Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC01 and FORM ITC-02 in the financial year shall be declared here. 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39,42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGSTAct, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reve
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ese details. 8E & 8F Aggregate value of the input tax credit which was available in FORM GSTR2A(table 3 & 5 only) but not availed in any of the FORM GSTR-3B returns shall be declared here. The credit shall be classified as credit which was available and not availed or the credit was not availed as the same was ineligible. The sum total of both the rows should be equal to difference in 8D. 8G Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here. 8H The input tax credit as declared in Table 6E shall be auto-populated here. 8K The total input tax credit which shall lapse for the current financial year shall be computed in this row. 5. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details. 6. Part V consists of particulars of transactions for the previous financial year but declared in the returns of April to Septe
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le 4(B) of FORM GSTR-3B may be used for filling up these details. 13 Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. 7. Part VI consists of details of other information. The instructions to fill Part VI are as follows: Table No. Instructions 15A, 15B, 15C and 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate
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d to the principal supplier within one eighty days of such supply shall be declared here. 17 & 18 Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr but upto ₹ 5.00 Cr and at four digits level for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR-1 may be used for filling up details in Table 17. 19 Late fee will be payable if annual return is filed after the due date. FORM GSTR-9A (See rule 80) Annual Return (For Composition Taxpayer) FORM GSTR-9A (See rule 80) Annual Return (For Composition Taxpayer) Pt. I Basic Details 1 2 3A 3B 4 5 Financial Year GSTIN Legal Name <Auto> Tra
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as declared in returns filed during the financial year A Inward supplies from registered persons (other than 7A above) B Import of Goods Pt. III Details of tax paid as declared in returns filed during the financial year 9 Description Total tax payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Pt. IV Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description Turnover Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax (outward) declared through Amendments (+) (net of debit notes) 11 12 13 Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes) Supplies / tax (outward) reduced through Amendments (-) (net of credit notes) Inward supplies liable to reverse charge reduced through Amendments (-) (net of credit notes) 14 Differential tax paid on accoun
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cealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Signature Name of Authorised Signatory Designation / Status Place Date Instructions: – 1. The details for the period between July 2017 to March 2018 shall be provided in this return. 2. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows : Table No. Instructions 5 Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN. 3. Part II consists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows: Table No. Instructions 6
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ese details. 8A Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details. 8B Aggregate value of all goods imported during the financial year shall be declared here. 4. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. Instructions 10,11,12,13 and 14 Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 5 (relating to inward supplies) or T
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nds of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details. 16B Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up these details. 17 Late fee will be payable if annual return is filed after the due date. ; 11. In the said rules, in FORM GST EWB-01, in the Notes, in serial number 7, in the Table, against Code 4 in the first column, for the letters and word SKD or CKD in the secon
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GST – States – ERTS (T) 65/2017/Pt. I/185 – Dated:- 4-9-2018 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT NOTIFICATION The 4th September, 2018. No. ERTS (T) 65/2017/Pt. I/185. -In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely: (1) These rules may be called the Meghalaya Goods and Services Tax (Eighth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their notification by Taxation Department. 2. In the Meghalaya Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rule 22, in sub-rule (4), the following proviso shall be inserted, namely: Provided that where the person instead of replying to the notice served under sub-rule (1) for contravention of the provi
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be substituted, namely:- (E) Adjusted Total Turnover means the sum total of the value of- (a) the turnover in a State, as defined under clause (112) of section 2, excluding the turnover of services; and (b) the turnover of zero-rated supply of services determined in terms of clause (D) above and non-zero-rated supply of services, excluding- (i) the value of exempt supplies other than zero-rated supplies; and (ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period. . 6. In the said rules, with effect from the 23rd October, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:- (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have – (a) received supplies on which the benefit of the Government of Meghalaya, Taxation Department vide notification no. ERTS(T)65/2017/ Pt.1/38, dt. 31.10.2017, published in the Gazett
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ation of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated for the following reasons: <<text>> or The above referred show cause notice was issued for contravention of the provisions of clause (b) or clause (c) of sub-section (2) of section 29 of the Meghalaya Goods Services Tax Act, 2017. As you have filed all the pending returns which were due on the date of issue of the aforesaid notice, and have made full payment of tax along with applicable interest and late fee, the proceedings initiated for cancellation of registration are hereby dropped. Signature < Name of the Officer> Place: Date: Designation Jurisdiction . 9. In the said rules, for FORM GST ITC-04, the following FORM shall be substituted, namely:- FORM GST ITC-04 [See rule 45(3)] Details of goods/capital goods sent to job worker and received back 1. GSTIN – 2. (a) Legal name – (b) Trade name, if any – 3. Period: Quarter – Year – 4. De
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job work done by job worker Losses & wastes UQC Quantity 1 2* 3* 4 5 6 7* 8* 9 10 11 (B) Details of inputs / capital goods received back from job worker other than the job worker to whom such goods were originally sent for job work; and losses and wastes: GSTIN/State of job worker if unregistered Challan No. issued by jobworker under which goods have been received back Date of challan issued by job worker under which goods have been received back Description of goods UQC Quantity Original challan No. under which goods have been sent for job work Original challan date under which goods have been sent for job work Nature of job work done by job worker Losses & Wastes UQC Quantity 1 2* 3* 4 5 6 7* 8* 9 10 11 (C) Details of inputs/ Capital goods sent to job worker and subsequently supplied from premises of job worker; and losses and wastes: GSTIN/State of job worker if unregistered Invoice No. in case supplied from premises of job worker issued by the Principal Invoice date in cas
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therefrom. Signature Name of Authorised Signatory ……… Designation /Status………………… Place Date 10. In the said rules, after FORM GSTR-8, the following FORMS shall be inserted, namely:- FORM GSTR-9 (See rule 80) Annual Return Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) Pt. II Details of Outward and inward supplies declared during the financial year (Amount in Rs.in all tables) Nature of Supplies Taxable Value Central Tax State Tax/ UT Tax Integrated Tax Cess 1 2 3 4 5 6 4 Details of advances, inward and outward supplies on which tax is payable as declared in returns filed during the financial year A Supplies made to un-registered persons (B2C) B Supplies made to registered persons (B2B) C Zero rated supply (Export) on payment of tax (except supplies to SEZs) D Supply to SEZs on payment of tax E Deemed Exports F Advances on which tax has been paid but invoice has not been issued (not
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s declared through Amendments (+) K Supplies reduced through Amendments (-) L Sub-Total (H to K above) M Turnover on which tax is not to be paid (G + L above) N Total Turnover (including advances) (4N + 5M – 4G above) Pt.III Details of ITC as declared in returns filed during the financial year Description Type Central Tax State Tax/ UT Tax Integrated Tax Cess 1 2 3 4 5 6 6 Details of ITC availed as declared in returns filed during the financial year A Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B) <Auto> <Auto> <Auto> <Auto> B Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) Inputs Capital Goods Input Services C Inward supplies received from unregistered persons liable to reverse charge (other than B above)on which tax is paid & ITC availed Inputs Capital Goods Input Services D Inward supplies received from registered persons liabl
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ed information A ITC as per GSTR-2A(Table 3 & 5 thereof) <Auto> <Auto> <Auto> <Auto> B ITC as per sum total of 6(B) and 6(H) above <Auto> C ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September, 2018 D Difference [A-(B+C)] E ITC available but not availed (out of D) F ITC available but ineligible (out of D) G IGST paid on import of goods (including supplies from SEZ) H IGST credit availed on import of goods (as per 6(E) above) <Auto> I Difference (G-H) J ITC available but not availed on import of goods (Equal to I) K Total ITC to be lapsed in current financial year (E + F + J) <Auto> <Auto> <Auto> <Auto> Pt. IV Details of tax paid as declared in returns filed during the financial year 9 Description Tax Payable Paidthrough cash Paid through ITC Central Tax State Tax/UT Tax Integrated Tax C
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tal Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect of E above G Total demands pending out of E above 16 Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis Details Taxable Value Central Tax State Tax/UT Tax Integrated Tax Cess 1 2 3 4 5 6 A Supplies received from Composition taxpayers B Deemed supply under Section 143 C Goods sent on approval basis but not returned 17 HSN Wise Summary of outward supplies HSN Code UQC Total Quantity Taxable Value Rate of Tax Central Tax State Tax/UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 18 HSN Wise Summary of Inward supplies HSN Code UQC Total Quantity Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 19 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and
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s been paid shall be declared here. These will include details of supplies made through E-Commerce operators and are to be declared as net of credit notes or debit notes issued in this regard. Table 5, Table 7 along with respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be used for filling up these details. 4B Aggregate value of supplies made to registered persons (including supplies made to UINs) on which tax has been paid shall be declared here. These will include supplies made through E-Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details. 4C Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details. 4D Aggregate value of supplies to SEZs on which tax h
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gate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 4J Aggregate value of debit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 4K & 4L Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. 5A Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details. 5B Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here
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ies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. 5N Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also include amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis. 4. Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows: Table No. Instructions 6A Total input tax credit availed in Table 4A of FORM GSTR-3B for the taxpayer would be auto-populated here. 6B Aggregate value of input tax credit availed on all inward su
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reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. 6E Details of input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs and capital goods. Table 4(A)(1) of FORM GSTR-3B may be used for filling up these details. 6F Details of input tax credit availed on import of services (excluding inward supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR-3B may be used for filling up these details. 6G Aggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details. 6H Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the
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ny input tax credit reversed under section 17(5) of the CGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 shall be declared in 7H. 8A The total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-I. 8B The input tax credit as declared in Table 6B and 6Hshall be auto-populated here. 8C Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SE
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e 6.1 of FORM GSTR-3B may be used for filling up these details. 6. Part V consists of particulars of transactions for the previous financial year but declared in the returns of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. Instructions 10 &11 Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here. 12 Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in ret
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de refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims. 15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A Aggregate value of supplies received from composition taxpayers shall be declared here. Table 5 of FORM GSTR-3B may be used for filling up these details. 16B Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-sec
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Annual Return (For Composition Taxpayer) FORM GSTR-9A (See rule 80) Annual Return (For Composition Taxpayer) Pt. I Basic Details 1 2 3A 3B 4 5 Financial Year GSTIN Legal Name <Auto> Trade Name (if any) <Auto> Period of composition scheme during the year (From To ) Aggregate Turnover of Previous Financial Year (Amount in Rs.in all tables) Pt. II Details of outward and inward supplies declared in returns filed during the financial year Description Turnover Rate of Tax Central Tax State/UT Tax Integrated tax Cess 1 2 3 4 5 6 7 6 Details of Outward supplies on which tax is payable as declared in returns filed during the financial year A Taxable B Exempted, Nil-rated C Total 7 Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) declared in returns filed during the financial year Description Taxable Value Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 A Inward supplies liable to reverse charge received from regis
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(outward) reduced through Amendments (-) (net of credit notes) Inward supplies liable to reverse charge reduced through Amendments (-) (net of credit notes) 14 Differential tax paid on account of declaration made in 10, 11, 12 & 13 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt.V 15 Other Information Particulars of Demands and Refunds Description Central Tax State Tax/UT Tax Integrated Tax Cess Interest Penalty Late Fee/Others 1 2 3 4 5 6 7 8 A Total Refund claimed B Total Refund sanctioned C Total Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect of E above G Total demands pending out of E above 16 Details of credit reversed or availed Description Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 A Credit reversed on opting in the composition scheme (-) B Credit availed on opting out of the composition scheme (+) 17 Late fee payable and paid Description Payable Paid 1 2 3 A Central
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onsists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows: Table No. Instructions 6A Aggregate value of all outward supplies net of debit notes / credit notes, net of advances and net of goods returned for the entire financial year shall be declared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling up these details. 6B Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. 7A Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details. 7B Aggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be use
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additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 5 (relating to inward supplies) or Table 7(relating to outward supplies) of FORM GSTR- 4 of April to September of the current financial year or upto the date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here. 5. Part V consists of details of other information. The instruction to fill Part V are as follows: Table No. Instructions 15A, 15B, 15C and 5D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund applicati
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GST – States – ERTS (T) 65/2017/Pt. I/186 – Dated:- 4-9-2018 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT NOTIFICATION The 4th September, 2018. No. ERTS (T) 65/2017/Pt. I/186. -In exercise of the powers conferred by section 128 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017), the Government of Meghalaya, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of taxpa
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M/s. EAP Infrastructures Private Limited Represented by its Director Versus The Principal Chief Commissioner Good and Services Tax Act (Previously Central Excise and Customs) , ChennaiThe State of Tamil Nadu Represented by its Secretary, Chennai, The Union of India Represented by its Secretary, New Delhi And The Chairman GSTIN, New Delhi 2018 (10) TMI 253 – MADRAS HIGH COURT – TMI – Unable to upload GST Tran-I declaration – migration to GST – Transitional provisions – transitional Credit – Held that:- The writ petitioner shall submit their application in accordance with the circular dated 03.04.2018 within a period of two weeks from the date of receipt of a copy of this order to the Assessing Officer/Jurisdictional Officer/GST Officer – On
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an, learned Senior Panel Counsel takes notice for the respondents 1, 3 & 4. Mr. M. Hariharan, learned Additional Government Pleader (Tax) for the second respondent. 2. The present writ petition is filed seeking mandamus directing the first respondent to enable the petitioner to file GST Tran-I declaration electronically and in accordance with law. 3. The grievance of the petitioner before this Court is that in pursuant to the introduction of GST, certain input tax credit entitled to the petitioner, cannot be availed, in view of some lack of clarity in the new transition provisions under the GST Act. Therefore, it is contended that the petitioner finds it difficult in taking those credit, while giving effect to the transition provisions
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1. 7. Needless to say that it is for the petitioner to place all the material facts including their attempt made to upload FORM GST TRANS 1, while making an application. Accordingly, this Writ Petition is disposed of without expressing any view on the merits of the matter, only with the following directions: (a) The writ petitioner shall submit their application in accordance with the circular dated 03. 04. 2018 within a period of two weeks from the date of receipt of a copy of this order to the Assessing Officer/Jurisdictional Officer/GST Officer. (b) On receipt of such application, the Assessing Officer/Jurisdictional Officer/GST Officer is directed to forward the application to the Nodal Officer within a period of one week. (c) The Noda
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GST – States – 39/2018-State Tax – Dated:- 4-9-2018 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Atal Nagar, Raipur Notification No. 39/2018-State Tax Atal Nagar, Raipur. 4th September. 2018 No. F- 10-47/2018/CT/V (79) – In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules. 2017. namely:- (1) These rules may be called the Chhattisgarh Goods and Services Tax (Eighth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of issue of this notification. 2. In the Chhattisgarh Goods and Services Tax Rules, 2017. (hereinafter referred to as the said rules), in rule 22, in sub-rule (4), the following proviso shall be inserted. namely:- Provided that where the person instead of reply the notice served under sub-rule (1) fo
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9, in sub-rule (4). for clause (E). the following clause shall be substituted, namely:- (E) "Adjusted Total Turnover" means the sum total of the value of- (a) the turnover in a State, as defined under clause (112) of section 2. excluding the turnover of services: and (b) the turnover of zero-rated supply of services determined in terms of clause (D) above and non-zero-rated supply of services, excluding- (i) the value of exempt supplies other than zero-rated supplies: and (ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both. if any, during the relevant period. ; 6. In the said rules, with effect from the 23rd October, 2017, in rule 96, for sub-rule (10). the following sub-rule shall be substituted, namely:- (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have – (a) received supplies on which the benefit of the notification No. 48/2017state Tax: (153). dated the 18th
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tte of India. Extraordinary. Part II, Section 3. Sub-section (i).vide number G.S.R 1299 (E). dated the 13th October. 2017.". 7. In the said rules. in rule 138A, in sub-rule (1). after the proviso the following proviso shall be inserted. namely:- "Provided further that in case of imported goods. the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01.". 8. In the said rules, for FORM GST REG-20. the following FORM shall be substituted. namely :- FORM GST REG-20 [See rule 22(4)] Reference No. – Date – To Name Address GSTIN/UIN Show Cause Notice No. Date- Order for dropping the proceedings for cancellation of registration This has reference to your reply filed vide ARN dated in response to the show cause notice referred to above. Upon consideration of your reply and/or submissions made during hearing, the proceedings initia
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directly sent to place of business /premises of job worker) GSTIN/State in case of unregistered job worker Challan No. Challan date Description of goods UQC Quantity Taxable value Type of goods (Inputs/capital goods) Rate of tax (%) Central tax State/UT tax Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 5. Details of inputs/capital goods received back from job worker or sent out from business place of job work (A) Details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes: GSTIN/State of job worker if unregistered Challan No. issued by job worker under which goods have been received back Date of challan issued by job worker under which goods have been received back Description of goods UQC Quantity Original challan No. under which goods have been sent for job work Original challan date under which goods have been sent for job work Nature of job work done by job worker Losses & wastes UQC Quantity 1 2* 3* 4 5 6 7*
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oods UQC Quantity Original challan No. under which goods have been sent for job work Original challan date under which goods have been sent for job work Nature of job work done by job worker Losses & Wastes UQC Quantity 1 2 3 4 5 6 7* 8* 9 10 11 Instructions: 1. Multiple entry of items for single challan may be filled. 2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table (B) are optional. 3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible. 6. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Name of Authorised Signatory ……… Des
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n reverse charge basis H Sub-total (A to G above) I Credit Notes issued in respect of transactions specified in (B) to (E) above (-) J Debit Notes issued in respect of transactions specified in (B) to (E) above (+) K Supplies / tax declared through Amendments (+) L Supplies / tax reduced through Amendments (-) M Sub-total (I to L above) N Supplies and advances on which tax is to be paid (H + M) above 5 Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year A Zero rated supply (Export) without payment of tax B Supply to SEZs without payment of tax C Supplies on which tax is to be paid by the recipient on reverse charge basis D Exempted E Nil Rated F Non-GST supply G Sub-total (A to F above) H Credit Notes issued in respect of transactions specified in A to F above (-) I Debit Notes issued in respect of transactions specified in A to F above (+) J Supplies declared through Amendments (+) K Supplies reduced through Amendments (-) L S
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nputs Capital Goods Input Services E Import of goods (including supplies from SEZs) Inputs Capital Goods F Import of services (excluding inward supplies from SEZs) G Input Tax credit received from ISD H Amount of ITC reclaimed (other than B above) under the provisions of the Act I Sub-total (B to H above) J Difference (I – A above) K Transition Credit through TRAN-I (including revisions if any) L Transition Credit through TRAN-II M Any other ITC availed but not specified above N Sub-total (K to M above) O Total ITC availed (I+ N above) 7 Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year A As per Rule 37 B As per Rule 39 C As per Rule 42 D As per Rule 43 E As per section 17(5) F Reversal of TRAN-I credit G Reversal of TRAN-II credit H Other reversals (pl. specify) I Total ITC Reversed (A to H above) J Net ITC Available for Utilization (6O – 7I) 8 Other ITC related information A ITC as per GSTR-2A(Table 3 & 5 thereof) <Auto> <A
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e Penalty Other Pt. V Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description Taxable Value Central Tax State Tax/ UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax declared through Amendments (+) (net of debit notes) 11 Supplies / tax reduced through Amendments (-) (net of credit notes) 12 Reversal of ITC availed during previous financial year 13 ITC availed for the previous financial year 14 Differential tax paid on account of declaration in 10 & 11 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. VI Other Information 15 Particulars of Demands and Refunds Details Central Tax State Tax/ UT Tax Integrated Tax Cess Interest Penalty Late Fee/Others 1 2 3 4 5 6 8 9 A Total Refund claimed B Total Refund sanctioned C Total Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxe
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here from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Signature Date Name of Authorised Signatory Designation / Status Place Date Instructions: – 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UQC: Unit Quantity Code c. HSN: Harmonized System of Nomenclature Code 2. The details for the period between July 2017 to March 2018 are to be provided in this return. 3. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. The details filled in Part II is a consolidation of all the supplies declared by the taxpayer in the returns filed during the financial year. The instructions to fill Part II are as follows: Table No. Instructions 4A Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made
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up these details. 4E Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details. 4F Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details. 4G Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details. 4I Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (
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ue of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details. 5D, 5E and 5F Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value of no supply shall also be declared here. 5H Aggregate value of credit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 5I Aggregate value of debit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 5J & 5K Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and
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s supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below. 6C Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. 6D Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total IT
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tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero. 6K Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here. 6L Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here. 6M Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC01 and FORM ITC-02 in the financial year shall be declared here. 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39,42 and 43 of the SGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the SGST Act, 2017 and deta
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ween April to September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. 8E & 8F Aggregate value of the input tax credit which was available in FORM GSTR2A(table 3 & 5 only) but not availed in any of the FORM GSTR-3B returns shall be declared here. The credit shall be classified as credit which was available and not availed or the credit was not availed as the same was ineligible. The sum total of both the rows should be equal to difference in 8D. 8G Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here. 8H The input tax credit as declared in Table 6E shall be auto-populated here. 8K The total input tax credit which shall lapse for the current financial year shall be computed in this row. 5. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details. 6. Part V consi
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r date of filing of Annual Return for previous financial year , whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. 13 Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. 7. Part VI consists of details of other information. The instructions to fill Part VI are as follows: Table No. Instructions 15A, 15B, 15C and 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing.
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ere. 16C Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here. 17 & 18 Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr but upto ₹ 5.00 Cr and at four digits level for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR-1 may be used for filling up details in Table 17. 19 Late fee will be payable if annual return is filed after the due date. FORM GSTR-9A (See rule 80) Annual Return (For Composition Taxpayer) FORM GSTR-9A (See rule 80) Annual Retu
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ered persons C Import of services D Net Tax Payable on (A), (B) and (C) above 8 Details of other inward supplies as declared in returns filed during the financial year A Inward supplies from registered persons (other than 7A above) B Import of Goods Pt. III Details of tax paid as declared in returns filed during the financial year 9 Description Total tax payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Pt. IV Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description Turnover Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax (outward) declared through Amendments (+) (net of debit notes) 11 12 13 Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes) Supplies / tax (outward) reduced through Amendments (-) (net of credit notes) Inward supplies
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formation given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Signature Name of Authorised Signatory Designation / Status Place Date Instructions: – 1. The details for the period between July 2017 to March 2018 shall be provided in this return. 2. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows : Table No. Instructions 5 Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN. 3. Part II consists of the details of all outward and inward supplies in the financial year
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ing the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details. 8A Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details. 8B Aggregate value of all goods imported during the financial year shall be declared here. 4. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. Instructions 10,11,12,13 and 14 Details of additions or amendments to any of the supplies already declared in the returns
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unds received. These will not include details of non-GST refund claims. 15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details. 16B Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up these details. 17 Late fee will be payable if annual return is filed after the due date. ; 11. In the said rules, in FORM GST EWB-01, in the Notes, in ser
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GST – States – 31/2018- State Tax – Dated:- 4-9-2018 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 31/2018- State Tax The 4th September, 2018 No. GST/23/2017/Vol-I.-In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of tax payers :
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GST – States – 41/2018-State Tax – Dated:- 4-9-2018 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Atal Nagar, Raipur Notification No. 41/2018-State Tax Atal Nagar Raipur, 4th September, 2018 No. F-10-47/2018/CT/V (80) – In exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Ac
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2018 (11) TMI 487 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – 2018 (18) G. S. T. L. 840 (A. A. R. – GST) – Liability of GST – Supply of goods and/or services – e-procurement Transaction Fee collected on behalf of IT E&C department results – Exemption from GST
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Held that:- As per the information filed by the applicant, it is observed that the applicant is acting as fund-manager. The applicant was directed by ITE&C Department, to open an account for collection of Transaction Fee relating to e-Procurement platform. Further, the applicant can not act independently for the utilization of funds without the approval of the ITE &C Department. Hence, the fund utilization, shall be in accordance & with the permission and approval of the ITE&C department only.
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The applicant will be paid service charges @ 5% on e-procurement corpus fund and e-procurement Transaction Fee towards services rendered by the applicant, for which they are paying tax as an independent entity for the servi
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M/s. ANDHRA PRADESH TECHNOLOGY SERVICES BUILDING (3RD FLOOR, MC ROAD, VIJAYAWADA- 520010 (hereinafter also referred as applicant) having GSTIN: 37AABCA7630E3ZW, are engaged in supply of services. 2. The applicant has filed an application in Form ARA-01 dated 10.07.2018, and paid the requisite fee of ₹ 10,000 (Ten thousand) ₹ 5000 towards SGST, and ₹ 5000 towards CCST vide CPIN No. 18053700142424/ dated 28.05.2018, through online and the acknowledgement number is AD3707180000864, dt. 10.07.2017. 3. The applicant sought for clarification on the following issues :- 1. Whether the e-procurement Transaction Fee collected on behalf of IT E&C department results in supply of goods or services or both, within the meaning of Supply as defined law. 2. Whether the Tax liability arises on e-procurement Transaction Fee collected on behalf of ITE&C department. On 12.07.2018, a letter has been addressed to the jurisdictional officer, i.e., Assistant Commissioner(ST) Patamata
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rvices provider use to collect the Transaction Fee and Service Tax and the Service Tax is being paid by the Service Provider. Since, the Service provider contract was expired, vide G.O.Ms.No.11, dated 23.07.2010, ITE&C Department directed the applicant to open separate account for the collection of e-procurement Transaction Fee through e-Procurement portal. 7. Accordingly, the applicant has opened separate accounts in ICICI, HDFC, AXIS Banks for collection of e-Procurement Transaction Fee including Service Tax. The accounts are exclusively opened for collection of e-procurement Transaction Fee. After completion of month, the amount is being transferred to State Bank of Hyderabad (merged with State Bank of India) from the above bank accounts. The Service Tax collected is being remitted to Service Tax authorities on the applicant Service Tax Registration Number. Now, the Government has implemented GST w.e.f. 01.07.2017 @ 18% in place of Service Tax. 8. Since, 2011 the Service Tax is
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&C Department and the applicant was assigned the responsibility of management of account. The applicant is entitled for service charges @ 5% from the Transaction Fee collected through e-Procurement portal. The applicant is remitting the GST on this service charges collected @ 18% to GST authorities with the applicant's GST Number. Legal Provisions: As per Sec.7 of the SGST Act 2017, Supply includes- I. All forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; II. Import of services for a consideration whether or not in the course or furtherance of business: III. The activities specified in Schedule l, made or agreed to be made without a consideration; and IV. The activities to be treated as supply of goods or supply of services as referred to in Schedule II. As per entry no 6 of notification 1 2/2017-Central tax
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latform. ii. M/s. C1 India shall change the account of transaction fee collections to the account of APTS w.e.f. 00.00 hours of 01.08.2010 as C1 India contract is ending on 31.07.2010. iii. M/s. C1 India shall make the necessary changes in this regard in the e-procurement portal as well as in the e-procurement application to enable APTS to collect the online transaction fee from the bidders/suppliers through the e-procurement platform henceforth. All the bidders shall pay the transaction fee including service tax in favour of APTS w.e.f. 00.00 hours of 01.08.2010. It is also further issued orders in G.O.Ms.No.17, Information Technology & Communications Dept., e-Procurement, dt. 23.07.2010, in para-5 ordered as under; 5. Government after careful examination, hereby issued the following guidelines for utilization of e-procurement Corpus fund and Transaction fee by amendment/insertion to the orders issued vide G.O.3rd read above (i.e., G.O.No.23, IT E&C Dept., dt. 03.08.2005) base
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clarification where the tax liability arises on e-procurement transaction fee collected on behalf of ITE&C Department. As per the information filed by the applicant, it is observed that the applicant is acting as fund-manager. The applicant was directed by ITE&C Department, to open an account for collection of Transaction Fee relating to e-Procurement platform. Further, the applicant can not act independently for the utilization of funds without the approval of the ITE &C Department. Hence, the fund utilization, shall be in accordance & with the permission and approval of the ITE&C department only. As seen from the para-5 of G.O.Ms.No.17, dated 31.10.2017, it is clear that the applicant will be paid service charges @ 5% on e-procurement corpus fund and e-procurement Transaction Fee towards services rendered by the applicant, for which they are paying tax as an independent entity for the services rendered to ITE&C. Hence, the transaction fee collected on account
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GST – States – 30/2018-State Tax – Dated:- 4-9-2018 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 30/2018-State Tax The 4th September, 2018 No. GST/23/2017/Vol-I.-In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely :- (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rule 22, in sub-rule (4), the following proviso shall be inserted, namely:- "Provided that where the person instead of replying to the notice served under sub-rule (1) for c
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89, in sub-rule (4), for clause (E), the following clause shall be substituted, namely :- '(E) "Adjusted Total Turnover" means the sum total of the value of- (a) the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services ; and (b) the turnover of zero-rated supply of services determined in terms of clause (D) above and non zero-rated supply of services, excluding- (i) the value of exempt supplies other than zero-rated supplies; and (ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period'. 6. In the said rules, with effect from the 23rd October, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely :- "(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have – (a) received supplies on which the benefit of the Government of Ind
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, 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". 7. In the said rules, in rule 138A, in sub-rule (1), after the proviso the following proviso shall be inserted, namely :- "Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01". 8. In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely :- "FORM GST REG-20 [See rule 22(4)] Reference No. – Date – To Name Address GSTIN/UIN Show Cause Notice No. Date- Order for dropping the proceedings for cancellation of registration This has reference to your reply filed vide ARN dated in response to the show cause notice referred to above. Upon consideration of your reply and/or submissions made durin
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work (includes inputs/capital goods directly sent to place of business/premises of job worker). GSTIN/State in case of unregistered job-worker Challan No. Challan date Description of goods UQC Quantity Taxable value Type of goods (Inputs/capital goods) Rate of tax (%) Central tax State/UT tax Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 5. Details of inputs/capital goods received back from job worker or sent out from business place of job work. (A) Details of inputs/capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes : GSTIN/State of job worker if unregistered Challan No. issued by job worker under which goods have been received back Date of challan issued by job worker under which goods have been received back Description of goods UQC Quantity Original challan No. under which goods have been sent for job work Original challan date under which goods have been sent for job work Nature of job work done by job worker Losses &
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issued by the Principal Description of goods UQC Quantity Original challan no. under which goods have been sent for job work Original challan date under which goods have been sent for job work Nature of job work done by job worker Losses & wastes UQC Quantity 1 2 3 4 5 6 7* 8* 9 10 11 Instructions : 1. Multiple entry of items for single challan may be filled. 2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table (B) are optional. 3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible. 6. Verification : I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Name of Place
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(E) above) G Inward supplies on which tax is to be paid on reverse charge basis H Sub-total (A to G above) I Credit Notes issued in respect of transactions specified in (B) to (E) above (-) J Debit Notes issued in respect of transactions specified in (B) to (E) above (+) K Supplies/tax declared through Amendments (+) L Supplies / tax reduced through Amendments (-) M Sub-total (I to L above) N Supplies and advances on which tax is to be paid (H + M) above 5 Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year A Zero rated supply (Export) without payment of tax B Supply to SEZs without payment of tax C Supplies on which tax is to be paid by the recipient on reverse charge basis D Exempted E Nil Rated F Non-GST supply G Sub-total (A to F above) H Credit Notes issued in respect of transactions specified in A to F above (-) I Debit Notes issued in respect of transactions specified in A to F above (+) J Supplies declared through Amen
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ther than B above) on which tax is paid and ITC availed Inputs Capital Goods Input Services E Import of goods (including supplies from SEZs) Inputs Capital Goods F Import of services (excluding inward supplies from SEZs) G Input Tax credit received from ISD H Amount of ITC reclaimed (other than B above) under the provisions of the Act I Sub-total (B to H above) J Difference (I – A above) K Transition Credit through TRAN-I (including revisions if any) L Transition Credit through TRAN-II M Any other ITC availed but not specified above N Sub-total (K to M above) O Total ITC availed (I+ N above) 7 Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year A As per Rule 37 B As per Rule 39 C As per Rule 42 D As per Rule 43 E As per section 17(5) F Reversal of TRAN-I credit G Reversal of TRAN-II credit H Other reversals (pl. specify) I Total ITC Reversed (A to H above) J Net ITC Available for Utilization (6O – 7I) 8 Other ITC related information A ITC a
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egrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Other Pt. V Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description Taxable Value Central Tax State Tax/UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax declared through Amendments (+) (net of debit notes) 11 Supplies / tax reduced through Amendments (-) (net of credit notes) 12 Reversal of ITC availed during previous financial year 13 ITC availed for the previous financial year 14 Differential tax paid on account of declaration in 10 & 11 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. VI Other Information 15 Particulars of Demands and Refunds Details Central Tax State Tax / UT Tax Integrated Tax Cess Interest Penalty Late Fee / Others 1 2 3 4 5 6 7 8 A Total Refund claimed B Total Refund sanctioned C Total Refund Rejected
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on my knowledge and belief and nothing has been cncealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Signature Name of Authorised Signatory Designation/Staus Place : Date : Instruction :- 1. Terms used : a. GSTIN : Goods and Services Tax Identification Number b. UQC : Unit Quantity Code c. HSN : Harmonized System of Nomenclature Code 2. The details for the period between July 2017 to March 2018 are to be provided in this return. 3. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. The details filled in Part II is a consolidation of all the supplies declared by the taxpayer in the returns filed during the financial year. The instructions to fill Part II are as follows : Table No. Instructions 4A Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be
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declared here. Table 6B of GSTR-1 may be used for filling up these details. 4E Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details. 4F Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details. 4G Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details. 4I Aggregate value of credit
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may be used for filling up these details. 5C Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details. 5D, 5E and 5F Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value of "no supply" shall also be declared here. 5H Aggregate value of credit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 5I Aggregate value of debit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 5J & 5K Details of amendments made to exports (except supplies to SEZs) and supplies to SE
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xcept those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below. 6C Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. 6D Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse
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l be declared here. 6J The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero. 6K Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here. 6L Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here. 6M Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC-01 and FORM ITC-02 in the financial year shall be declared here. 7A, 7B, 7C, 7D 7E, 7F 7G, and 7H Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39,42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input
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eived during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. 8E & 8F Aggregate value of the input tax credit which was available in FORM GSTR-2A(table 3 & 5 only) but not availed in any of the FORM GSTR-3B returns shall be declared here. The credit shall be classified as credit which was available and not availed or the credit was not availed as the same was ineligible. The sum total of both the rows should be equal to difference in 8D. 8G Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here. 8H The input tax credit as declared in Table 6E shall be auto-populated here. 8K The total input tax credit which shall lapse for the current financial year shall be computed in this row. 5. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1
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filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year, whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. 13 Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. 7. Part VI consists of details of other information. The instructions to fill Part VI are as follows: Table No. Instructions 15A 15B,15C & 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include re
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on (3) and sub-section (4) of Section 143 of the CGST Act shall be declared here. 16C Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here. 17 & 18 Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr but upto ₹ 5.00 Cr and at four digits' level for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR-1 may be used for filling up details in Table 17. 19. Late fee will be payable if annual return is filed after the due date. FORM GSTR-9A (See rule
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ved from unregistered persons C Import of services D Net Tax Payable on (A), (B) and (C) above 8 Details of other inward supplies as declared in returns filed during the financial year A Inward supplies from registered persons (other than 7A above) B Import of Goods Pt.III Details of tax paid as declared in returns filed during the financial year 9 Description Total tax payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Pt.IV Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description Turnover Central Tax State Tax/UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies/tax (outward) declared through Amendments (+) (net of debit notes) 11 Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes) 12 Supplies / tax (outward) reduced through Amendments (-) (net of credit notes) 13 Inwar
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that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Signature Name of Authorised Signatory Designation/Status Place : Date : Instructions : 1. The details for the period between July 2017 to March 2018 shall be provided in this return. 2. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows: Table No. Instructions 5. Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN. 3. Part II consists of the details of all outward and inward supplies in the fi
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mported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details. 8A Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details. 8B Aggregate value of all goods imported during the financial year shall be declared here. 4. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filling of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared),whichever is earlier. The instructions to fill Part V are as follows : Table No. Instructions 10,11, 12,13, and 14 Details of additions or amendments to any of the supplies already declared
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e provisional refunds received. These will not include details of non-GST refund claims. 15E, 15F, and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details. 16B Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up these details. 17. Late fee will be payable if annual return is filed after the due date."; 11. In the said rules, in FORM GST EWB-
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2018 (12) TMI 843 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI – Levy of CGST/MGST/IGST – fixed fee received by the PIL as a consideration for brewing / manufacturing, packing and supply of Products i.e. alcoholic liquor for human consumption – Scope of supply – service or not? – Held that:- The applicant has entered into an agreement for brewing/manufacturing, packaging and supplying beer only because PIL has surplus manufacturing and licensed capacity at its bottling unit. As per the agreement the applicant would pay to PIL such costs for purchasing the goods mentioned above and therefore they are effectively their own goods. In fact the agreement mentions that PIL shall maintain in force, at all times during the term Of the Agreement, full and complete insurance cover for Products, raw materials and ingredients used in the Manufacture of Products and work in process in relation thereto by nominating Crown as the beneficiary.
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Since the applicant is paying costs to PIL fo
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applicant – For these services rendered there is a consideration which flows from the applicant to PIL in the form of ‘fixed costs’. The entire services rendered by PIL and the consideration paid by the applicant for receiving such services is in the course of furtherance on business of both, the applicant and PIL. Hence this amount is liable to tax under the GST Laws and such tax is payable by the supplier of service i.e. PIL.
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What is service in this case the entire gamut of brewing/ manufacturing, packaging and supplying beer by PIL to the applicant, for which they are receiving fixed costs for job work as discussed above. If the applicant had brew/manufactured, packaged and supplied beer on their own account then their activity would not have been liable to tax under the GST laws since the supply of alcoholic liquor for human consumption is not taxable under the GST laws – it is the job work which is a service provided by PIL that is required to be taxed.
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Ruling:- The t
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f Products, being in the nature of alcoholic liquor for human consumption, is excluded from the ambit of Central Goods and Services Tax Act, 2017 (CGST Act) / Maharashtra Goods and Service Tax Act, 2017 (MGST Act ) / Integrated Goods and Service Tax Act, 2017 (IGST Act ). Whether Central Goods and Services Tax (hereinafter referred to as the CGST) under Section 9(1) of the CGST Act / Maharashtra Goods and Service Tax (hereinafter referred to as the MGST) under Section 9(1) of the MGST Act / Integrated Goods and Service Tax (hereinafter referred to as the IGST) under Section 5 (1) of the IGST Act can be levied on the above mentioned consideration paid for supply of alcoholic liquor for human consumption? ii. Without prejudice to the submissions made elsewhere, if the supply of Beer is held to be a service by way of job work in relation to Beer, what shall be the rate of CGST/UTGST/IGST that shall be levied on the said taxable supply ? At the outset, we would like to make it clear that t
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t to buyers / distributors in the territory identified by Crown. PIL has surplus manufacturing and licensed capacity at its bottling unit, located at Plot No. B1, Lonand MIDC, Satara, Maharashtra – 415 508 ( Bottling Unit), and Beer would be supplied therefrom. The Agreement is annexed hereto and marked as Annexure-1. The PIL holds valid licenses, permits and permissions necessary under the applicable laws for manufacture of Products at the Bottling Unit. Copies of the said licenses are annexed hereto and marked as Annexure. 2. In order to understand the transactions being undertaken under the Agreement, the Applicant has summarized the relevant terms of the Agreement below: a. In accordance with the instructions received from Crown during the term of the Agreement, the PIL undertakes to manufacture the Products at its Bottling Unit and perform Certain other allied activities, including the following (Clause 2.1 of the Agreement): i. Purchasing the required materials, arranging labour
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art of the above mentioned parameters and Standards, the quality, specific varieties, sources and terms for procurement of raw Materials used in the manufacture of Products, the design, content and manner of Affixation of labels, marks and trademarks to the Products, the manner of production and Quality control procedures to be maintained in the manufacture of Products by the PIL (Clause 5.2 of the Agreement). d. The PIL shall maintain in force, at all times during the term of the Agreement, full and complete insurance cover for Products, raw materials and ingredients used in the Manufacture of Products and work in process in relation thereto by nominating Crown as the beneficiary. Cost of aforesaid insurance shall be to the Account of Crown (Clause 4.11 of the agreement). e. In consideration for fulfilment of the above mentioned obligations by the PIL to manufacture the Products in terms of the agreement, the PIL shall be entitled to a fixed fee for the Products so manufactured, calcu
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Other duties, taxes and fees levied by the State Government or Central Government payable in relation to the dispatch of Products as applicable on the date of Agreement; vii. Cost for taking insurance as contemplated under Clause 4.11 of the Agreement; viii. Cost of any permit fees or levies to be submitted under any applicable rule, regulation or law towards supply of Products pursuant to the Agreement; ix. Cost of loading and unloading of raw materials and ingredients used to manufacture Products and the Products; x. Approved cost of running and operating a bonded or other warehouse as advised by Crown; and xi. Cost of inwards freight charges in relation to the Material and Products. f. Any costs other than as specified in Schedule Il shall be borne by the Applicant (Clause 7.3 of the Agreement). g. PIL Shall open a separate bank account ( Account ) wherein all proceeds from Sale of Products made to buyers / distributors under the Agreement Shall be Deposited (Clause 7. 1 of the Agre
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ated Goods and Service Tax Act, 2017 (hereinafter referred to as the IGST Act). In accordance with the above mentioned Provisions, the Applicant is desirous of obtaining an advance ruling on certain questions Arising out of the Agreement. The said questions have been detailed in S. No. 14 of this Application. The Applicant s submissions in relation to the said questions are enumerated below in response to S. No. 16 of this application for advance ruling. STATEMENT CONTAINING APPLICANTS INTERPRETATION OF LAW IN RESPECT OF THE QUESTIONS RAISED The Applicant pays to PIL a fixed fee (calculated by including all the cost incurred as specified in Schedule II to the Agreement by PIL and its profit margin) as a consideration for brewing/ Manufacturing, packing and supply of Products. Supply of Products, being in the nature of Alcoholic liquor for human consumption, is excluded from the ambit of CGST Act / MGST Act /IGST Act. Whether Central Goods and Services Tax (hereinafter referred to as th
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respect to Goods and Services Tax (hereinafter referred to as GST). Furthermore, Article 366 (12A) was inserted in the Constitution of India which defined goods and services tax to mean any tax on supply of goods, or services or both except taxes on the supply of the alcoholic liquor for human consumption . Moreover, Entry 54 in List II of Seventh Schedule (State List) to the Constitution of India, which authorizes the State Government to levy taxes on certain subject matters, was amended as follows: 54. Taxes on the sale of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human Consumption, but not including sale in the course of inter-State trade or Commerce or sale in the course of international trade or commerce of such goods. (Emphasis Supplied) 3. Thereafter, relevant legislations for levy and collection of GST were introduced by the Central Government as well as respective State Governments,
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supply of goods and services or both by the Central Government. Under the IGST Act, Section 5 (1) specifically provides for the levy of IGST on all inter- State supplies of goods or services or both, except on the supply of alcoholic liquor of human consumption 4. Based on a plain reading of Article 366 (12A) of the Constitution of India, Section 9 (1) of the CGST Act / MGST Act and Section 5 (1) of the IGST Act, it is respectfully submitted that supply of alcoholic liquor for human consumption has been expressly excluded from the ambit of levy of CGST/MGST/IGST. It may further be noted from the amendment in Entry 54 in List II of Seventh Schedule (State List) to the Constitution of India that the power to impose tax on alcoholic liquor for human consumption has been separately prescribed to the State Government. 5. It is further submitted by the Applicant that under the CGST Act / MGST Act /IGST Act, the levy of CGST/MGST/IGST respectively is on the supply of goods or services or bot
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y the PIL for a consideration (i.e. fixed fee and costs specified in Schedule II to the Agreement) in the course of or in furtherance of their business. Therefore, the PIL s activities would be squarely covered under the definition of supply under the CGST Act/MGST Act / IGST Act. 7. However, the Applicant would humbly like to bring forth that the supply being made by PIL is of alcoholic liquor for human consumption. As mentioned in the terms and conditions of the Agreement, the first part of the consideration in question here is the amount of fixed fee which depends on the supply of Products by the PIL in terms of the Agreement. Clearly, the fixed fee received by PIL from the Applicant is directly in relation to brewing / manufacturing, packing and supplying Products i.e. alcoholic liquor for human consumption. The second part of the consideration is the amount representing the costs specified in Schedule Il to the Agreement, which includes, inter alia, the cost of procuring raw mater
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st I (Union List) of Schedule 7 to the Constitution of India excluded manufacture or production of alcoholic liquors for human consumption from duties of excise levied by the Central Government. However, with the passing of the above mentioned constitutional amendment and the consequent GST legislations, what is excluded from the levy of GST is the supply of alcoholic liquor for human consumption . In this regard, it is humbly submitted that supply , as defined in the CGST Act / MGST Act / IGST Act, is a much wider concept which includes all forms of supply of goods or services or both within its ambit. As far as GST on supply of alcoholic liquor for human consumption is concerned, the same has been excluded from the overall incidence of supply , which includes the supply of goods as well as supply for services. Therefore, it is clear that the intention of the concerned legislatures has been to exclude every aspect of supply of alcoholic liquor for human consumption from tax under the
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tion 5 (1) of the IGST Act have to be strictly construed, without considering the consequences that it may have. Once the said provision are interpreted strictly in terms of their language, it can be concluded that the supply of alcoholic liquor for human consumption in all forms, either as a supply of goods or a supply of services, is excluded from the levy of CGST/MGST/ IGST. Accordingly, it is the Applicant s contention that there shall be no levy of CGST/MGST /IGST on the fixed fee and costs specified in Schedule Il to the Agreement paid by the Applicant to PIL as the same are in relation to supply of alcoholic liquor for human consumption 12. Without prejudice to the submissions made above, the Applicant pre-empts that the Revenue may contend that S.No. 3 of Schedule II to the CGST Act/ MGST Act provides that any treatment or process which is applied to another person s goods is deemed to be a supply of services and, therefore, the activities carried out by PIL on goods obtained f
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n 9 (1) of the CGST Act/ MGST Act and Section 5 (1) of the IGST Act. Under these provisions, tax is levied on the supply of goods or services or both but excludes such a levy on supply of alcoholic liquor for human consumption. It is pertinent to point out that there is no mention of any specific category of supply (i.e. either supply of goods or services or both) which is excluded. Therefore, it is respectfully contended that all categories of supply of alcoholic liquor for human consumption, whether of goods or services or both, stand excluded from the ambit of levy of CGST /MGST/ IGST. Besides the lack of statutory authority to levy CGST /MGST/IGST on supply of alcoholic liquor for human consumption, it is further contended that there is, in any case, a specific exclusion under the Constitution of India to levy GST on the supply of alcoholic liquor for human consumption. In light of the above mentioned provisions, it is summarized that even if activity undertaken by the PIL can be d
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he Revenue cannot place reliance on the scope of supply provided within the CGST Act/ MGST Act / IGST Act to argue that GST can be levied on supply of alcoholic liquor for human consumption if the same amounts to a treatment/ process on another person s goods. To substantiate this contention, reference may be made to the judgment of the 7-judge Bench of the Hon ble Supreme Court in Re Kerala Education Bill, 1957 Reference under Article 143 (1) of the Constitution of India, AIR 1958 SC 956 = 1958 (5) TMI 47 – SUPREME COURT OF INDIA wherein it was held that Even the legislature cannot do indirectly what it certainly cannot do directly . Similarly, a Constitution Bench of the Hon ble Supreme Court in State of Punjab v. Devans Modern Breweries Ltd, (2004) 11 SCC 26 = 2003 (11) TMI 628 – SUPREME COURT OF INDIA held that It is a well-settled principle of law that a thing which cannot be done directly cannot be done indirectly . Relying on these judgments, it is humbly contended by the Applic
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in relation to Applicant s Question (ii) in S. No, 14 Without prejudice to the submissions made elsewhere, if the supply of Beer is held to be service by way of job wok in relation to Beer, what shall be the rate of CGST / MGST / IGST hat shall be levied on the said taxable supply? 15. If the supply of Beer is held to be a service by way of job wok in relation to beer, the Applicant has sought an advance ruling on the rate of CGST/MGST / IGST that shall be levied on the said taxable supply. It is respectfully reiterated that this is without prejudice to the Applicant s submission that the activities under contention are not being carried out on another person s goods and that said activities are in the nature of supply of alcoholic liquor of human consumption which is entirely outside the ambit of GST. 16. Without prejudice to the submissions made elsewhere, it is humbly submitted that if brewing, bottling and supplying Beer i.e. alcoholic liquor for human consumption is considered to
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fication No. 11/2017-CentraI Tax (Rate) dated as amended by Notification No. 31/2017-Central Tax (Rate) dated 13.10.2017. Similarly, there shall be a levy of UTGST at a rate of 2.5% on the said taxable supply in terms of Notification No. 11/2017-State Tax (Rate) dated 29.06.2017, as amended by Notification No. 31/2017- State Tax (Rate) dated Also, there shall be a levy of IGST at the rate of 5% on the said taxable supply in terms of Notification No. 8/2017-lntegrated Tax (Rate) dated as amended by Notification No. 39/2017-lntegrated Tax (Rate) dated 13.10.2017. Additional submissions of applicant WRITTEN SUBMISSIONS ON BEHALF OF CROWN BEERS INDIA PRIVATE LIMITED 1. Crown Beers India Private Limited (Applicant ) has entered into a Tie-Up Agreement ( Agreement) with Privilege Industries Limited ( PIE) under which PIL has agreed to brew / manufacture, package and supply beer ( Products ), as specified under the Agreement. In this regard, the Applicant filed the present application for adv
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e services by way of job work in relation to beer, what shall be the rate of CGST / MGST/IGST that shall be levied on the said taxable supply? 2. in pursuance of the Application, a hearing for admission / rejection of the Application was scheduled on 25.07.2018. After considering the submissions made by the Applicant, the Application was admitted for final hearing (vide Final Hearing Notice dated 25.07.2018). A copy of the Final Hearing Notice is enclosed herewith and marked as Annexure-I. Subsequently, the Applicant has also received Submissions dated 24.07.2018 ( Revenue Submissions ) made by the office of Joint Commissioner of State Tax, Nodal-7, Mumbai. A copy of the said submissions is enclosed herewith and marked as Annexure-2. In this regard, the Applicant makes the following submissions, without prejudice to each other: Supply of alcoholic liquor for human consumption including the supply of goods as well as supply for services, has been excluded from the ambit of GST regime 3.
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e 2.3 and 7.3 of the Agreement). vi. Sales invoices are raised by PIL for delivery of alcoholic liquor for human consumption in favour of buyers/ distributors identified by the Applicant. vii. That the manufactured alcoholic liquor for human consumption is supplied 4. From the above features of the Agreement, it is clear that the transaction is one of supply of alcoholic liquor for human consumption alone. The physical transfer of alcoholic liquor for human consumption is made by PIL in favour of buyers/ distributors which are identified by the Applicant. The entire sale consideration for the supply of alcoholic liquor for human consumption is split into three parts viz., (1) fixed fee which is retained by PIL, (2) the surplus which belongs to the Applicant, and (3) costs for the manufacture of alcoholic liquor for human consumption which is reimbursed to PIL. 5. No part of the above sale consideration for alcoholic liquor for human consumption is subject to GST as the supply of, alcoh
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onstitution. The entire sale consideration which is split into three parts, as stated above, can therefore only be subjected to either State excise duty or VAT which is being levied and paid on such consideration. 7. It is humbly submitted that under the CGST Act, Section 9 (1) specifically provides for the levy of CGST on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption Similarly, the MGST Act provides for provisions for levy and collection of GST on intra-State supply of goods or services or both by the State Government of Maharashtra. Under the MGST Act, Section 9 (1) specifically provides for the levy of MGST on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption . As far as the IGST Act is concerned, the same provides for provisions for levy and collection of tax on inter-State supply of goods and services or both by the Central Government. Under t
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itted that supply , as defined in the CGST Act / MGST Act / IGST Act, is a much wider concept which includes all forms of supply of goods or services or both within its ambit. AS far as GST on supply of alcoholic liquor for human consumption is concerned, the same has been excluded from the overall incidence of supply , which includes the supply of goods as well as supply for services. Therefore, it is clear that the intention of the concerned legislatures has been to exclude every aspect of supply of alcoholic liquor for human consumption from tax under the GST legislations, be it supply of goods or supply of services. 9. Without prejudice to the above submissions that there is no supply at all which can be brought under the GST net, it is submitted that, insofar as the fixed fee is concerned, it is intended for the supply of alcoholic liquor for human consumption. There is no independent service provided by PIL to the Applicant. The alleged service gets subsumed in the manufacture of
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n List (Seventh Schedule) under the pre-GST regime. Under this residuary entry, the Union Government could make laws with respect to any other matter not enumerated in List II or List III including any tax not mentioned in either of those Lists. Under the GST regime, however, the Parliament and the State Legislatures have been specifically empowered under the Constitution to make laws with respect to GST. Further, Constitution itself defined goods and services tax under Article 366 (12A) to specifically exclude taxes on the entire scope of supply of alcoholic liquor for human consumption, whether such supply is that of supply of goods or supply of services. Accordingly, it is submitted that no taxes in the nature of GST can be levied on the supply of alcoholic liquor for human consumption. 11. In this regard, reference may also be made to GST Council s Minutes of the 26th Meeting dated 10.03-2018 on GST on liquor license fee wherein the GST Council approved that GST was not leviable on
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for human consumption is excluded from the ambit of CGST / MGST / IGST but supply of services related to liquor for human consumption is not excluded from the ambit of levy of CGST / MGST / IGST. Accordingly, it has been submitted in the Revenue Submissions that services rendered by PIL to the Applicant are taxable. In this regard, it is humbly submitted that the above mentioned contention in the Revenue Submissions is an incorrect interpretation of law and is liable to be rejected. 13. It is submitted that it is well settled that taxing statutes are to be strictly construed i.e. a taxing statute has to be looked at merely in terms of its language and there is no room for any intendment, The reasoning behind such construction of taxing statutes is that there is no concept of equity in taxation law. This principle has been upheld by the Hon ble Supreme Court in a series of judgments, including by a Constitutional Bench of the Hon ble Supreme Court in Hansraj Gordhandas v. HH Dave, (1969
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sumption . Accordingly, insofar as the above mentioned contention in the Revenue Submissions is concerned, it is humbly submitted that the same is an incorrect interpretation of the statutory provisions and liable to be rejected. Advance Ruling No. KAR ADRG 9/2018 29.06.2018 = 2018 (7) TMI 835 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA referred to in the Revenue Submissions supports the Applicant s contention that the manufacturing activity undertaken by PIL is not in the nature of supply of services and. therefore, no GST is liable to be paid on the same 14. In the Revenue Submissions, reliance has been placed on the Advance Ruling No. KAR ADRG 9/2018 29.06.2018 = 2018 (7) TMI 835 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA given by the Authority for Advance Ruling, Karnataka (Karnataka Advance Ruling ) in the case of M/s. United Breweries Limited ( UBC). The facts of the Karnataka Advance Ruling are similar to the facts of the present case insofar as UBL, apart from manufacturing beer
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decision in the Karnataka Advance Ruling, it is humbly submitted that the said decision is directly contrary to the position taken in the Revenue Submissions. The said decision, in fact, supports the interpretation adopted by the Applicant. It is humbly submitted that in the instant facts, PIL is not Working on another person s goods. This is a case where PIL purchases the required materials on their own and then manufactures and packs Products out of such goods. Therefore, it is respectfully submitted that the present case cannot be said to be one of any treatment or process which is applied to another person s goods . Accordingly, relying on the Karnataka Advance Ruling, it is humbly submitted that PIL is not engaged in supply of any service to the Applicant and, therefore, no GST is liable to be paid. Merely because the cost of raw materials and ingredients used in the manufacture of Products is reimbursed by the Applicant to PIL, it cannot be concluded that PIL is engaged in job wo
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of S. No. 3 of Schedule Il of the CGST Act / MGST Act only if such treatment or process is applied to another person s goods. 19. In the present case, PIL is undertaking the manufacturing activity on its goods procured and paid for on its own. In this regard, sample invoices have already been filed to demonstrate that PIL is purchasing the raw materials by itself and is the owner of the raw materials. The said invoices are enclosed herewith and marked as Annexure-4. Therefore, it cannot be said that PIL is undertaking any treatment or process on another person s goods. Accordingly, it is humbly submitted that the manufacturing activity undertaken by PIL can neither be said to be in the nature of job work, as defined under the CGST Act / MGST Act, nor said to be within the scope of supply of services in terms of S. No. 3 of Schedule 11 of the CGST Act / MGST Act. 20. In this regard, it is humbly submitted that merely the fact that the cost of raw materials and ingredients used to make
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ity on goods owned by the Applicant. Without prejudice to the above mentioned submissions if supply of Products is held to be a supply of service by way of job work the same shall be levied CGST at the rate of 2.5%, MGST at the rate of 2.5% and IGST at the rate of 5%. 21. In the Revenue Submissions, it has been contended that the activity undertaken by PIL for the Applicant would fall in the tax net, fastening tax burden of 18% (9% CGST + 9% MGST) under Service Tariff Heading No. 9997 (Residuary Entry) of other services (washing, cleaning and dyeing services: beauty and physical well being services, and other miscellaneous services including services nowhere else specified). 22. In this regard, without prejudice to the submission that no CGST / MGST /IGST is leviable on the amount of consideration received by PIL (including the fixed fee and costs specified in Schedule Il of the Agreement), it is humbly submitted that if brewing, bottling and supplying Products is considered to be a ta
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nd Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of heading 9988. Rule 3 of the General Rules for Interpretation of the First Schedule to the Customs Tariff Act, 1975 provides that the heading which provides the most specific description shall be preferred to headings providing a more general description. 24. In the present case, description of S. No. 26 (1) (1) of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017, as amended by Notification NO. 31/2017Central Tax (Rate) dated 13.102017 is more specific that the residuary entry referred to in the Revenue submissions. Accordingly, if brewing, bottling and supplying Products is considered to be a taxable supply, the same shall be levied CGST (in case of intra-State supply) at the rate of 2.5% in terms of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended by Notification No. 31/2017-Central Tax (Rate) dated 13.10.2017. Similarly,
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eing in the nature of alcoholic liquor for human consumption is excluded from the ambit of Central Goods and Services Tax Act, 2017 (CGST Act ) / Maharashtra Goods and Services Tax Act, 2017 (MGST Act)/ Integrated Goods and Services Tax Act, 2017 ( IGST Act ). Whether Central Goods and Services Tax Act, 207 (hereinafter referred as ICGST ) under section 9(1) of the CGST Act) Maharashtra Goods and Services Tax (hereinafter referred as MGST) under section 9(1) of the MGST Act / Integrated Goods and Services Tax (hereinafter referred as IGST) under section 5(1) of the IGST Act can be levied on the above mentioned consideration paid for supply of alcoholic liquor for human consumption? 2) Without prejudice to the submissions made elsewhere, if the supply of Beer is held to be a service by way of job work in relation to Beer, what shall be the rate of CGST/UTGST/IGST that shall be levied on the said taxable supply? In this connection, I am submitting my submission as under: M/s. Crown Beer
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an consumption is excluded from the ambit of levy of CGST / MGST/IGST. Supply of services related to liquor for human consumption is not excluded from the ambit of levy of CGST/MGSTY IGST which means services rendered by PIL 10 M/S. Crown Beer India Pvt Ltd. Are taxable. Hence, the supply of services by PIL to M/s. Crown Beer India Pvt Ltd. would fall in the GST tax-net, fastening tax burden of 18% (9% CGST + 9% SGST) under Services Tariff Heading No.9997 (Residuary Entry) of other Services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). This view is confirmed by the judgment given by The Authority on Advance Rulings Karnataka GST in the Advance Ruling no. KAR ADRG 9/2018 Dated 29 June, 2018 = 2018 (7) TMI 835 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA. 04. HEARING The case was taken up for Preliminary hearing on dt. 25.07.2018 with respect to admission or rejection of present
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pplicant incurs to the PIL a fixed fee and costs specified in Schedule II to the Agreement as a consideration for supply Of Products. Supply of Products, being in the nature of aIcoholic liquor for human consumption, is excluded from the ambit of Central Goods and Services Tax Act, 2017 ( CGST Act) / Maharashtra Goods and Service Tax Act, 2017 (MGST Act )/ Integrated Goods and Service Tax Act, 2017 ( IGST Act ). Whether Central Goods and Services Tax (hereinafter referred to as the CGST ) under Section 9(1) of the CGST Act/ Maharashtra Goods and Service Tax (hereinafter referred to as the MGST ) under Section 9(1) of the MGST Act/ Integrated Goods and Service Tax (hereinafter referred to as the IGST ) under Section 5 (1) of the IGST Act can be levied on the above mentioned consideration paid for supply of alcoholic liquor for human consumption? With respect to the costs incurred by the applicant, we find that the costs are paid by the applicant to PIL as a consideration for purchasing
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ts to PIL for purchase of the said goods, there is no supply rendered by them to each other since as per the definition of supply of services. In the GST Law, the taxable event would be SUPPLY. Hence it is the most important part of the GST law, as it will determine the taxability or otherwise under the GST law. The definition of Supply in the CGST Act, is an inclusive one. It is contained in Section 7 of the CGST Act. Apart from Section 7, Schedules I to Ill are provided which explain various provisions related to supply. SUPPLY includes all forms of supply of goods and/or services such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business. From the transaction between the applicant and PIL, it is clear that in respect of the costs paid and received there is no supply of goods/ services in the form of sale, transfer, barter, exchange, etc. and therefore there is no requ
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be a service by way of job work in relation to Beer, what shall be the rate of CGST/UTGST/IGST that shall be levied on the said taxable supply? With regard to this question we may mention that supply of beer as such is not a service. What is service in this case the entire gamut of brewing/ manufacturing, packaging and supplying beer by PIL to the applicant, for which they are receiving fixed costs for job work as discussed above. If the applicant had brew/manufactured, packaged and supplied beer on their own account then their activity would not have been liable to tax under the GST laws since the supply of alcoholic liquor for human consumption is not taxable under the GST laws. In the discussions made above by us it is very clear that it is the job work which is a service provided by PIL that is required to be taxed. 05. In view of the extensive deliberations as held hereinabove, we pass an order as follows: ORDER (Under section 98 of the Central Goods and Services Tax Act, 2017 an
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2018 (12) TMI 1228 – APPELLATE AUTHORITY FOR ADVANCE RULINGS, HYDERABAD TELANGANA – TMI – Classification of services – Works Contract or Composite Supply – combination of services of excavation of sand including loading with machinery at reach, Formation of Ramps and Maintenance of Roads, Transportation charges for the tractors/tippers of sand from reach to stockyard and Loading cost at sand from stockyard to lorries – rate of tax.
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Principal supply in a composite supply – Whether, in the services provided by the applicant under the Agreement with TSMDC, the ‘principal supply’ is that of ‘excavation of sand’ as held by the Central Member or ‘transportation of goods i.e., sand’ as held by the State Member? – Held that:- The basic intent and purpose of the Tender / Contract-Agreement and the concomitant description of the scope of the work therein is to move / shift the mineral sand from one place to another, by means of transport by roads/ramps; for enabling the further despatch b
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s by road only. The Scheme of Classification of services is laid down in the Annexure to the Notification No. 1 1/201 7-Central Tax (Rate) dated 28-6-201 7 which contains the entries pertaining to Land transport services – The classification of the services rendered by the applicant which have been held to be “composite supply” and in which the principal supply is found to be ‘transport of goods by road’ are correctly classifiable under the Service Code (Tariff) 996511 under the Scheme of Classification of services laid down in Annexure to Notification No. 1 1/201 7- Central Tax (Rate) dated 28-6-2017.
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Whether the vehicles used by applicant for transport of sand i.e, lorries / trucks (or tractors / tippers, as mentioned in the application) are to be considered as covered by the term ‘vessel’ appearing in the Notification-entry as held by the State Member or as not covered by the term as held by the Central Member? – Held that:- The vehicles used by applicant for transport of sand
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vice Code (Tariff) 996511 Road Transport of goods.., as per Annexure to the Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017.
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The opinion expressed by the Central Member in so far as holding that the term ‘vessel’ (appearing in item (ii) under Column (3) against entry at Sl.No.9 of the above Notification), is not applicable to the applicant’s case, is confirmed. – AAAR/02/2018 (A.R.) A.R. Reference-No. AAAR/01/2018 Dated:- 4-9-2018 – SHRI V. ANIL KUMAR AND BANKEY BEHARI AGARWAL MEMBER A.R. Reference-No. AAAR/01/2018 Dated: 04 September, 2018 ORDER-IN-APPEAL NO. AAAR/02/2018 (A.R) (Passed by Telangana State Appellate Authority for Advance Ruling under Section 101 (1) of the Telangana Goods and Services Tax Act, 2017) Preamble 1. In terms of Section 102 of the Telangana Goods & Services Tax Act, 2017 ( the Act , in short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by
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t, where the Appellate Authority finds that advance ruling pronounced by it under sub-Section (1 ) of Section 1 01 has been obtained by the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the appellant as if such advance ruling has never been made. * * * * * 1. The subject reference has been made by the Telangana State Authority for Advance Ruling (Goods & Service Tax) ( TSAAR or Authority or lower authority , in short) to this Appellate Authority in terms of Section 98(5) of the Telangana Goods and Services Tax Act, 2017 (hereinafter referred to as TGST Act, 201 7 or the Act , in short) with regard to an application for Advance Ruling filed by M/s. R. Vidyasagar Rao Constructions, Plot No.98 & 99, Lumbini Layout, near Euro School, Gachibowli, Hyderabad – 36 having GSTIN No. 36AAGFR6627L1ZQ1 – here
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te of tax on the services rendered by the applicant, the application filed by M/S. R. Vidyasagar Rao Constructions, Plot No. 98 & 99, Lumbini Layout, near Euro School, Gachibowli, Hyderabad – 36 (GSTIN No. 36AAGFR6627L12Q) is being referred to the Appellate Authority for Advance Ruling for the state of Telangana in terms of Section 98 (5) of the CGST Act, 2017 for hearing and decision on the question on which the advance ruling is sought Brief Facts of the case: 3.1. M/s. RVRC is a registered partnership firm dealing in mining business. They had entered into Agreement (Ref.No. Contract Agreement No.08-TSMDC/DamerakuntaIll/Annaram. Sand/Legal/2017) dated 1 8th March, 2017 ( Agreement / Contract in short) with M/s. TeIangana State Mineral Development Corporation, Hyderabad ( TSMDC or service recipient in short), pursuant to TSMDC s acceptance of the tender submitted by M/s.RVRC in response to TSMDC s Tender / Short E-procurement Tender No.TSMDC / SAND / EXC / Damerakunta-III / Annara
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– which is as reproduced earlier. Vide the application (i.e., Statement containing applicant s interpretation), M/s. RVRC claimed that: (i) the above activity/services rendered would fit into the ambit of Works contract as defined under sub-Section (119) of Section 2 of the GST Acts further read with Sl.No. 6(a) of Schedule II to the GST Acts; and that the same Would be eligible for the benefit of CGST 2.5% + SGST 2.5% = total 5% rate of tax in terms of Notification No. 31/201 7-Central Tax (Rate) dated 31-10-201 7 (and G.O. Ms. No. 253, Revenue (CT-II) Department dated 23-1 1-2017); or (ii) Alternatively, the activity amounts to composite services in which the transportation part is predominant and therefore also the rate would be 5% GST (2.5% CGST + 2.5% SGST), as per the entry transportation of goods 3. 3.3. After examining the issue and analysing the terms of the Agreement / Tender documents and the scope of work involved vis-d-vis statutory provisions and Notification-entries, th
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st Tariff Heading 9965 (Goods transport services) in Notification No. 11/2017-Central Tax (Rate) dated 28-6-2017. (iii) The services supplied by the applicant is a composite supply as defined in clause (30) of Section 2 of the CGST Act. Out of the three components of the services involved viz., (1) excavation of sand, (2) transportation of the excavated sand from the submergence area to the identified stockyard and (3) loading of the sand into lorries at the stockyard; which are naturally bundled, the principal supply is that of excavation of sand ; the services of transportation and loading are ancillary to the said service of excavation of sand . Hence, that the services rendered by the applicant are classifiable as Excavating and Earthmoving Services under Heading 995433 of GST Tariff and rate of tax applicable is 9% CGST + 9% SGST. 3.3.2. Summary of Opinion expressed by the State Member:-. (i) Though a part of the contract i.e, construction of ramps/roads and their maintenance fall
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Transporting by vessel and GST tariff and rate of tax applicable is 2.5% CGST + 2.5% SGST subject to the condition that the applicant is not entitled to ITC (input tax credit) to the extent mentioned in the proviso in Column (5) of (v) entry as mentioned above as per the GO Ms. No. 1 10 Revenue (CT-II) Department dated 29-6-2017. 3.4. Thus, no uniform opinion was arrived at by Members of the lower Authority on the question framed for Advance Ruling. Accordingly, they referred the matter to this Appellate Authority in terms of Section 98 (5) of the Act by framing the reference, as reproduced in para 2.2 of this Order. 4. Section 98 (5) of the Act stipulates that: Where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question . Sub-section (1) of Section 101 of the Act specifies that : The Appellate Authority
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ted in the opinion rendered by the Hon ble Central Member of the Authority for Advance Ruling apart from the submissions of the understanding about the whole issue by the applicant. c. The facts in the contract that the applicant entered into with Telangana State Mineral Development Corporation Ltd (TSMDC) may please be ascertained from the Short Tender Document dated 29-12-2016 and also from the Agreement dated 18-03-2018. d. The above documents makes it clear that the following supplies are involved in the activity being rendered by the applicant: i) Formation of internal ramps and roads and their maintenance i.e. from the outer place of the river to the places where the sand is stagnated in order that the applicant first reaches to the later place by its vehicles viz. bulk containers. ii) Culling out the Sand from the places where it is stagnated, loading into the above containers. iii) Transporting the above loaded Sand to the places chosen by the TSMDC, unloading there for stackin
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7 issued in G.O.Ms.N0.253 Revenue (CT-II) Dept dated 23.11.2017 the rate oftax is to be 2.5% CGST AND 2.5% SGST. The alternative urge of the applicant and its understanding is the object of the contract being to replace the sandfrom one place to another which could be done by moving it from it s place of source to the Stockyard, which could only be done by the mode of transportation of it from such place to such place as the case may be the principal supply is Transportation of Goods and other activities are incidental to such supply. In this event the applicant made a search to accommodate itself in the notified rates of tax, as after exhausting the same only by all possible means it can satisfy himself that this supply would fall under residual entry of tax. When done so, the applicant opines his activity can be and be subjected to tax under Sl.No.9 / Heading No. 9965 i.e. Goods Transport Service-(ii) Transport of goods in a vessel. Vide Notification No. 11/2017 Central tax (rate) da
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refore, vessel includes bulk carriers and tankers. The word s other than ships also carries much significance to give a meaning that Vessel includes goods other than ships. Submissions of the applicant on the opinion rendered by Hon ble Central Member: 1. The observation made by the Hon ble Central Member that the contract consist three parts only [(1), (11) & (111) i.e. excavation of sand, transportation of the excavated sand from the submergence area to the identified stock yard and loading of sand into the lorries at the stock yard] is misconstrued. In fact, the tender document Dt. 29-12-2016 reads at it s page 8 makes it clear that ₹ 7.50 out of rupees upset price of ₹ 100 is assigned for formation of rams and roads. These rams and roads are two kinds as already mentioned above. The activity of formation and maintenance of rams, internal and external roads are therefore one among the constituents parts of the contract. 2. As the applicant is came out as successful b
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tivity road for plying of lorries/vehicles and any incidental expenditure incurred and involved thereon for laying and maintenance of roads shall be borne by the contractor. This expenditure is necessarily to be met by the contractor from out of the 7.5% of the ₹ 74.36 and hence these supplies are constituent part of the contract. 5. The view point of the Hon ble Central Member that the main work in the contact involved is excavation, transport and again loading to other lorries and the laying of the ramps, roads etc. is incidental is not correct. The main object in the contract is to shift the sand from one place to another by way of transportation of it, the applicant submits. 6. The view expressed by both the members that the contract of the applicant is composite supply falling under Sec.2 (30) of the CGST Act, is not being objected by the applicant as the applicant also made a submission that it is as such before the Authority for Advance ruling. 7. The Hon ble Central Membe
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areas to nearby stock yard is incidental to transport of sand excavated. Thus, the Hon ble Central Member pleased to identify principal supply is excavation of sand and it has ancillary supplies other than formation of ramps and roads, there is one more supply i.e. transportation which he holds ancillary to the excavation of Sand and such ancillary supply of transportation in turn carries an ancillary supply viz. formation of ramps and roads . Thus, the view point of the Hon ble Central Member amounting to identification of more than one principal supply in a single composite contract, which is not possible as per law. 10. The Hon ble Central Member thus deals with only about formation of internal roads, ignored the formation and maintenance of external roads besides on one count the central member opined such roads and rams and maintenance not at all integrated to the contract and on other count such formation of roads and rams are incidental to transport of sand to excavated and in
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self-contrary i.e. on one count, by placing reliance on the definition of Vessel under Major Port Trust Act, 1963(dehorse the applicability of such a definition under the provisions of the GST Acts, for the reasons which are mentioned in the foregoing paragraphs) the Central Member while stating vessel is exclusively ship/large boat used for the transportation of goods by sea/in land waters and on the other count gives contrary opinion that the enumeration in the notification is not qua the goods and it is qua mode of transportation . This may kindly be looked into. 13. When the word Vessel is not defined under the Act, it s meaning is to be considered in general and meaning of it can t be borrowed unless mandated under the Act to be done so. In the following words GST Act mandates meaning of certain words from the other Acts. a. actionable claim shall have the same meaning as assigned to it in section 3 of the transfer of Property Act, 1882 (4 of 1882); b. associated enterprises shall
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the law. b. The applicant accepts the opinion of the Hon ble Member about the contract being fallen under Sl.No.9/Heading No.9965 (ii) of Notification No.11/2017 dated 28-06- 2017 and hence liable to GST at the rates of 2.5% CGST and 2.5% SGST Ultimately the applicant submits that in respect of Indirect Taxation, resorting to residual entry taxing shall be ultimate resort i.e. after exhausting all the possible modes to accommodate the taxable event in the lesser rate of enumerated entries . 6.2. During the hearing before the Appellate Authority, the Advocate explained his case with reference to the above written submissions and the points which came up during the course of discussions and pleadings were recorded, are reproduced below:. … 1. He agrees that the composite/ aggregate price ofRs.74.36 as per page 3 of the agreement dated 18th March, 2017 does not have any breakup stated therein. However, he draws attention to page 8 of the tender document dated 2912-2016 as per whic
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ten submissions filed today may be taken to be deleted. 4. He next explained that on going through the nature of the various component activities as mentioned on page 8 of the tender document, and as explained in their written submission, it is their claim that the component activity of transportation should be considered to be the principal supply and therefore it is their claim that in terms of the relevant provisions of GST Law, the entire composite supply deserves to be treated as principal supply, namely transportation of goods. 5. He therefore claims the benefit of Central Tax (Rate) Notification No. 11/2017 (para 27 of the lower authority order refers) and claims that there are five sub-entries in this notification column No.3 and he does not fall in the entries at (i), (iii) and (iv). It is his contention that he falls in the entry (ii) and therefore does not fall in the residual entry at (v). 6. Entry at (ii) reads as transport of goods in a vessel. While explaining his case h
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under Section 3 sub-Section 63 of the General Clauses Act, 1897, as per which vessel shall include any ship or boat or any other description of vessel used in navigation and therefore contended that since the definition under the said Act is only an inclusive definition, therefore the term vessel is not required to be restricted to something that floats; the same meaning is given in the Law Lexicon also. He referred to Page No. 1955 from the Law Lexicon compiled by Sri P. Ramanatha Aiyar, 2nd Edition, Re-print 2010 and submitted a photocopy of the said pages 1955 & 1956. The Bench also referred the page No. 1951 and 1952 of the same Law Lexicon as produced by the learned advocate wherein the term vehicle is defined and took a copy of that. 8. He next referred to para 33 and 34 of the finding by the State Member in the lower authority and contended that he supports that finding in support of his claim that the conveyances being used by them are vessels for the purpose of the present
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the Members have differed, though are reflected within the reference-order. We further observe that Section 101 (1) of the Act mandates this Appellate Authority to pass such order as it thinks fit, confirming or modifying the ruling appealed against or referred to . We also take note that various provisions under Chapter XVII of the Act dealing with Advance Ruling i.e, sub-Section (4) of Section 101, Section 103 (1) or Section 104 (1), inter-alia, refer to advance ruling pronounced by Appellate Authority , which envisages pronouncement of the Advance Ruling by this Appellate Authority after addressing the points of difference/reference in such situations. 8.1.2. The applicant vide the initial application and also in their submissions before the lower Authority, had claimed that their services fall under the ambit of works contract , as defined under Section 19) of the Act. As seen, both the Members of the lower Authority have held the said claim to be untenable; albeit based on differe
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Member held that in the aforesaid composite supply provided by applicant, the principal supply is excavation of sand and hence, the same is classifiable as Excavating and Earthmoving services under Heading 995433 of GST Tariff and rate of tax applicable is 9% CGST + 9% SGST. (ii) The Central Member further held that the entry Transport of goods in a vessel [appearing at sub-category (ii) under Column (3) against entry Sl.No.9 in the Table given under Notification No. 11/2017-Central Tax (Rate) dated 28-6-2017] is not applicable to the instant case, as the vehicles used for transportation of sand are by road and not covered under vessel which as per definition of vessel in Section 2(z) of the Major Port Trusts Act, 1963 includes only transport conveyances by water like ships, barges, boats, tankers etc. As against the above, (iii) The State Member held that the principal supply (in the composite supply) is transportation of sand and the services rendered by the applicant are classifiab
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ation of goods i.e., sand as held by the State Member ? What is the classification of the principal supply determined under (i) above (which would thereby be the classification of the composite supply ) ? (iii) If the principal supply is determined to be transport of goods , then whether the vehicles used by applicant for transport of sand i.e, lorries / trucks (or tractors / tippers, as mentioned in the application) are to be considered as covered by the term vessel appearing in the Notification-entry as held by the State Member or as not covered by the said term as held by the Central Member ? (iv) What is the applicable rate of tax on the consideration received by the applicant for the impugned services consequent to determination of (ii) and (iii) above ? 9.1. For the purpose of determination of the above questions, first the statutory provisions relevant for the issues on hand, merit to be referred. The Act defines composite supply and principal supply , as under: 2. Definitions.
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upply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and (b) a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax . 9.2. Notification No. 1 1/201 7-Central Tax (Rate) dated 28-6-2017 issued under Section 9 of the Act provides for the levy of GST on intra-State supply of services. The Notification prescribes the rates of the tax applicable to various services and also provides for a Scheme of Classification of services, as given in Annexure to the Notification. The relevant entries in the Notification are reproduced and referred at the appropriate places in the further course of our discussions. 10.1. Coming to the services involved in the case, the scope of work as described in the Agreement / Tender has already been mentioned earlier. However, the specific clause in the Contract Agreement dated 18th March, 2017 which descr
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ove work shall be deemed to form part and parcel of this agreement and the same may be read and construed as part of this agreement viz., (a) Conditions of contract, (b) Contractor s bid, (c) Priced Bill of quantities, (d) Letter of intent or work order, (e) Agreement. All terms & conditions, al clauses of tender document and all other conditions as mentioned in the above documents have been agreed to by the parties and the same are binding on both the parties . However, the applicant had submitted copies of only the Agreement dated 18-32017, Tender / Short E-procurement tender notice dated 29-12-2016 and the Letter of intent dated 27-1-201 7 issued by TSMDC for the purpose of the subject proceedings. (ii) The Short Tender / E-procurement tender dated 29-12-2016 issued by TSMDC contains following clauses: Estimated Quantity: The tenderer shall excavate 1560000 CBM of sand within a period of 18 months. Upset Price: The Corporation upset price is ₹ 100/- per CBM (Rs.30/- for lo
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d to nearby connectivity road for plying of Lorries / vehicles, any incidental expenditure incurred and involved thereon for laying & maintenance of roads shall be borne by the Contractor . From the above, it appears that there can be no dispute that the impugned include the element of formation/maintenance of roads apart from those of excavation, loading, transport etc., mentioned in the Scope of Work . (iv) Clause 3(vii) of the Agreement, inter-alia, specifies Contractor s possession and deployment of a minimum (numbers) of equipment viz., 8 No.s Excavators, 2 No.s Mobile Water Tankers and 32 No.s Tractors / Tippers. (v) Clauses 3 (viii), (x) of the Agreement stipulate respectively, that Contractor shall (a) obtain necessary licenses, permits etc., as required under Telangana State Sand Mining Rules, 2015; and (b) identify the Stockyard within 1 km from Submergence area; for which TSMDC shall obtain Mineral Dealer License (MDL) and pay lease rental amount thereof not exceeding &#
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on Sand despatches made by TSMDC.. . 11. Keeping in view the above detailed aspects, we proceed to determine the questions before us, as stated earlier. 12.1. Whether, in the services provided by the applicant under the Agreement with TSMDC [which has been held as a composite supply by both the Members], the principal supply is that of excavation of sand as held by the Central Member or transportation of goods i.e., sand as held by the State Member ? 12.2. As per the statutory definition, principal supply in a composite supply would be that which constitutes predominant element and to which other supplies forming part of composite supply are ancillary. The words/phrase predominant element are neither defined in the Act nor any parameters such as quantum, value etc., specified for determining the same. As per common understanding as also dictionary meanings5, predominant denotes something which is more important or noticeable than others in a set of people or things ; which is present a
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entality which is entrusted with the objectives as above. (ii) The Agreement and the earlier Tender floated by TSMDC, in essence, aims for removal of sand located in the specified area (Submergence Area / Reach) and shifting the same to another area, termed as Stockyard @ approx.. 1 km distance from the Submergence area. (iii) The said shifting and removal is to be done using Excavators and loading on to tippers/tractors or lorries/trucks as the case may be, which transport the sand by the ramps / roads to the said Stockyard. (iv) At the Stockyard (for which TSMDC has to obtain Mineral Dealer License and also pay lease rentals), the sand is again loaded into lorries -which is for further onward despatch as per the Contractee-TSMDC s requirements. (v) The Agreement also requires the Contractor i.e, applicant M/s. RVRC to lay/form and maintain the necessary roads / ramps etc. in the course of and for the purpose of the above work. (vi) The consideration agreed upon between the parties fo
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so mentioned in Agreement), loading, unloading and reloading as also formation / maintenance of ramps/roads, are the incidental or ancillary activities, preceding, coinciding or following the said main activity of transportation from one place to another . The breakup of the Upset Price as per the TSMDC s Tender documents, referred at para 10.2 (ii) above, also shows that the activity of transportation and the loading activities which are directly related to the transport, is the predominant portion in impugned services; incidentally there is no separate /specific mention of any value/rate for only excavation activity in the said Upset price. 12.5. In the lower Authority s reference, the Central Member s reasoning was that without excavation of sand, transportation and loading of sand to the lorries doesn t arise and hence excavation constitutes predominant element / principal supply and the others are ancillary. This reasoning does not appeal to us on a comprehensive, holistic analysi
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cation of the composite supply as held by the lower Authority ? 14.2. As determined above, the principal supply in the instant case is that of transportation of goods i.e., sand. It is an urn-disputed fact and also explicitly recorded in the Agreement and tender documents that the said transport is by road only. The Scheme of Classification of services is laid down in the Annexure to the Notification No. 1 1/201 7-Central Tax (Rate) dated 28-6-201 7 which contains the entries pertaining to Land transport services. The relevant extracts from the said Notification are as follows: Rate of GST on intra-State supply of specific services with Service Code Tariff (SAC): In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is neces
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511 Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles 110 996512 Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like 111 996513 Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline 112 996519 Other land transport services of goods nowhere else classified 14.3. From the above, it can be seen that the broad category of Goods Transport services are classified with a 4-digit Code as Heading 9965. Under the said classification, Land Transport services is a sub-classification with 5-digit Code i.e, Group 99651. The said sub-classification is further divided into four categories of services, each with a six-digit Service Code (Tariff). The said four categories pertain to diffe
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pply is found to be transport of goods by road are correctly classifiable under the Service Code (Tariff) 996511 under the Scheme of Classification of services laid down in Annexure to Notification No. 1 1/201 7- Central Tax (Rate) dated 28-6-2017. 15.1. In view of the above determination of the classification of impugned services as transport of goods , the next question for determination is . whether the vehicles used by applicant for transport of sand i.e, lorries / trucks (or tractors / tippers, as mentioned in the application) are to be considered as covered by the term vessel appearing in the Notification-entry as held by the State Member or as not covered by the term as held by the Central Member ? 15.2. The above question arises in the context of the entry appearing in the Notification No. 1 1/201 7-Central Tax (Rate) dated 28-6-2017. The relevant extracts read as follows: Sl.No. Chapter, Section or Heading Description of Service Rate (per cent.) Condition (1) (2) (3) (4) (5) 9
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ion no. (iv)] (iv) Transport of goods in containers by rail by any person other than Indian Railways. 6 (v) Goods transport services other than (i), (ii), (iii) and (iv) above. 9 15.3. The applicant s claim is that their activities, as a composite supply with principal supply of transportation of goods/sand , would be covered by the category Transport of goods in a vessel (appearing at sub-category (ii) under Column (3) in the entry at Sl.No.9 in the Table to the said Notification – hereinafter referred as impugned entry ). The differing views expressed by Members of lower authority as also the applicant s claims / contentions in this regard, including during personal hearing before us, have already been reproduced above and hence, not reiterated here; but duly taken into consideration. 15.4. The relevant textual references / definitions / meanings of the word vessel and inferences drawn therefrom by the two Members of the lower Authority as also the applicant, are summarised as follow
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d in supplying the service has not been taken Accordingly, inferred that the term vessel has been used in the proviso as including bulk carriers and tankers as also any goods used for transportation of other goods. Hence, the meaning of vessel for the entry would mean any container which contains other goods for movement from one place to other. (iv) The applicant referred to definition of vessel vide Section 3 (63) of the General Clauses Act, 1897 as also meaning thereof as per Law Lexicon7, which read as follows: Section 3 (63) of the General Clauses Act, 1897 (63) vessel shall include any ship or boat or any other description of vessel used in navigation; Meanings as per Law Lexicon: Vessel includes boats, rafts, timber and other floating bodies. [Pun. Act VIII of 1873 (North Indian Canal and Drain) S.3, Cl.)3)]; includes every ship, boat and other vessel used in navigation, whether propelled by navigation or otherwise. (Explosives Act (IV of 1884), S.4]; includes anything made for
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tion shows that vessel , apart from an aircraft and a vehicle are included therein as three separate types of conveyances. In other words, in the very same statutory definition of conveyance , the words vessel and vehicle have been separately mentioned. It is a settled principle of legal interpretation that when two expressions are used in a statute they have to be assigned two different meanings and both cannot be construed as having the same meaning. The said principle is enunciated / reflected in a catena of decisions. To cite a few, Hon ble Supreme Court in Commissioner of Trade Tax, UP vs S.S. Ayodhya Distillery 2009 (233) ELT.146 (SC) = 2008 (12) TMI 394 – SUPREME COURT OF INDIA, Collector of C.Ex vs Himalayan Coop Milk Product Union Ltd 2000 (122) ELT.327 (SC) – = 2000 (11) TMI 140 – SUPREME COURT OF INDIA wherein Hon ble SC approved Tribunal s view following Hon ble High Court of Bombay s decision in Devidayal Electronics & Wires Ltd. = 1981 (1) TMI 78 – BOMBAY HIGH COURT w
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atute is for a purpose for, otherwise, the same expression would have been used. [B.R. Enterprises v. State of U.P. – (1999) 9 SCC 700 = AIR 1999 SC 1867 = 1999 (5) TMI 498 – SUPREME COURT OF INDIA]. It would be difficult to maintain that, when two expressions of different import are used in a statute in two consecutive provisions, they are used in the same sense, and the conclusion must follow that the two expressions have different connotations. [Member, Board of Revenue v. Arthur Paul Benthall – AIR 1956 SC 35 = (1955) 2 SCR 842 = 1955 (10) TMI 27 – SUPREME COURT OF INDIA]. When the Legislature has taken care of using different phrases in different sections, normally different meaning is required to be assigned to the language used by the Legislature, and there is a presumption that they are not used in the same sense. [Arthur Paul Benthall – AIR 1956 SC 35 = (1955) 2 SCR 842 = 1955 (10) TMI 27 – SUPREME COURT OF INDIA; Oriental Insurance co. Ltd. v. Hansrajbhai V. Kodala – (2001) 5
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r animal drawn vehicles or any other vehicles 110 996512 Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like 111 996513 Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline 112 996519 Other land transport services of goods nowhere else classified 113 Group 99652 Water transport services of goods 114 996521 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like 115 996522 Inland water transport services of goods by refrigerator vessels tankers and other vessels ………….. 121 996601 Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator 122 996602 Rental services of water vessels including passenger vessels, freight vessels and the like with or without oper
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distinct aspects: (1) The word vessel has been used specifically in respect of the category/categories of services pertaining to Water transport services of goods only; (2) The word vessel has not been used in the context of Land transport services nor the services such as rental services related to Land transport; (3) In the entries pertaining to Land Transport service, the word vehicles with a specific inclusive mention of trucks has only been used. In other words, apart from the definition in the main Act, the Notification also Uses the word vessel in the specific context of and with a specific connotation vis-a-vis Transport by water only and none else. In other words, the Notification has employed an unambiguous and distinct usage of the word vessel in relation to water transport services only , while using the words vehicles / trucks in relation to Land transport services. Hence, the ratio of the principle laid down in the above-cited case laws squarely applies in this context t
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be expanded beyond any limit to cover all or any items which have no relation whatsoever to the defined word in the given context. (iii) The reference to external aids of interpretation such as General Clauses Act or Law Lexicon is not at all necessitated, rather obviated in view of the clear and unambiguous meaning for the word vessel as evident within the Act / Notification. It is also a settled legal principle of interpretation that recourse to external aids for ascertaining meanings of words used in statute arises only in situations of doubt or ambiguity, which is not the case here. (iv) The applicant s endeavour to refer to General Clauses Act also stands negated by their own argument vis-d-vis Central Member s reference to the definition of vessel in MPTA, 1963 i.e, such a reference is not mandated by the GST Act. And in any case, the definition in the General Clause Act or the meaning in the Law Lexicon also show that the term vessel has been defined / explained with reference
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mention that during the hearing, the applicant s advocate, in response to our query vis-d-vis the definition of conveyance in the Act, had fairly stated that among the three categories viz., a vessel or an aircraft or a vehicle in the definition, they would fall under a vehicle . 15.7. The State Member s opinion that vessel used in the impugned entry Would cover all / any types of containers containing other goods – basing on a deductive inference from the words appearing in the proviso to the said entry, is thus found to be incorrect. The proviso only specifies a condition for fulfilment in respect of the particular service transport of goods in a vessel . The wording used in such a condition can by no means be interpreted in a manner negating and distorting the meaning assigned in the Act/Notification to the word vessel as detailed earlier. The reference in the proviso to goods or the exclusion clause ships, vessels including bulk carriers and tankers also has to be construed harmoni
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s the applicable rate of tax on the consideration received by the applicant for the impugned services consequent to determination of earlier two questions (ii) and (iii) ? 17.2. Vide entry Sl.No. 9 in the Table to Notification No. 11/2017-Central Tax (Rate) dated 28-6-2017 – reproduced at para 15.2 above – the rates of tax applicable to Goods Transport services (Heading 9965) have been given under the following categories/service-description [Columns (3) and (4) of the Table refer]: Description of Service Rate (per cent (3) (4) (i) Transport of goods by rail [other than services specified at (iv)] 2.5 (ii) Transport of goods b vessel 2.5 (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). 2.5 (iv) Transport of goods in containers by rail by any person Other than Indian Railways 6 (v) Goods transport services other than (i), (ii), (iii) and (iv) above 9 17.3. Out of the above, item No.s (i), (iii) and (
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ng loading with machinery at reach, Formation of Ramps and Maintenance of Roads, Transportation charges for the tractors/tippers of sand from reach to stockyard and Loading cost at sand from stockyard to lorries, whether is Works Contract or Composite Supply and what is the rate of tax on the consideration received therefor ? In the said services held by lower Authority as composite supply , the principal supply is Transport of goods by road and hence, these are classifiable under Service Code 996511 of the Scheme of Classification of Services vide Annexure to Notification No. 11 /2017-CentraI Tax (Rate) dated 28.06.2017. In terms of Section 8 of the Act, the rate of tax on the said services is 9% CGST as specified under Column (4) against the item No.(v) under Column (3) against SI. No. 9 in the Table of the said Notification plus 9 % SGST as per the corresponding State Tax (Rate) Notification; aggregating to 18 %. 19. Accordingly, we pass the following ORDER The Reference Order No. A
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in application filed by M/s. RVRC as well as the Reference order passed by the Authority. 2. The vehicles are mentioned as tractors/tippers herein, whereas in their submissions/pleadings, applicant mentioned the same as trucks/lorries . 3. As mentioned in the application. It is only in the written submissions filed before Advance Ruling Authority and again before the Appellate authority that they have mentioned transport of goods in a vessel and hence that the same was covered by the entry at Sl.No.9, sub-category (ii) under Column (3) in the Notification No. 11/2017-Central Tax (Rate) dated 28-6-2017 with the applicable rate of tax as 2.5% CGST (and consequently SGST also @2.5%), subject to the corresponding condition mentioned under Col.(5). 4. Under the scheme of GST-taxation, for every Central Tax (Rate) Notification issued, a corresponding Notification is issued by State under respective State GST Act. As such, for ease of reference and appreciation of the discussion, the referenc
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2019 (1) TMI 1421 – CESTAT MUMBAI – TMI – Maintainability of appeal – non-compliance with the pre-deposit – Section 35F of the Central Excise Act, 1944 – Held that:- There is no evidence provided by the appellant in support of the stand that the requirement of Section 35F of the Act has duly been complied with. Thus, it seems that the appellant is very casual in its approach for seeking appellate remedy for resolving its dispute. It is expected that the person seeking justice from the appellate forum, should come forward with clean and clear evidences on facts, inasmuch as, appreciation of evidence is the domain of the original authority, who alleges the wrong doings of the assessee. The appellate body can only decide the issue based on th
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.N. Prabhudesai, Supdt. (AR) ORDER PER: S.K. MOHANTY Heard both sides. 2. The learned Commissioner (Appeals) vide impugned order dated 09.03.2018 has dismissed the appeal filed by the appellant, on the ground that the mandatory requirement of predeposit provided under Section 35F of the Central Excise Act, 1944 has not been complied with by the appellant. Since the appeal was rejected under Section 35A of the Act for nonAppeal compliance of the requirement of pre-deposit for entertaining such appeal, I am in complete agreement with such rejection by the learned Commissioner (Appeals). However, considering the fact that the statutory requirement of pre-deposit of 10% of the disputed amount has already been complied with by the appellant befo
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he Act has duly been complied with. Thus, it seems that the appellant is very casual in its approach for seeking appellate remedy for resolving its dispute. It is expected that the person seeking justice from the appellate forum, should come forward with clean and clear evidences on facts, inasmuch as, appreciation of evidence is the domain of the original authority, who alleges the wrong doings of the assessee. The appellate body can only decide the issue based on the findings recorded by the lower authority(s) and on the basis of documents available before it. However, it transpires from the present proceedings that the appellant has not pursued its statutory remedy of appeal diligently. To discourage the uncaring attitude in filing appea
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2019 (3) TMI 21 – GAUHATI HIGH COURT – 2019 (21) G. S. T. L. 484 (Gau.) – Levy of CST – Benefit of lower CST or exemption from CST post GST – Procurement of high speed diesel oil for manufacturing – Section 8 (1) of the Act of 1956 – inter-state sale – clinker – benefit of the Form-C – concessional rate of duty – validity of Circular of 05.09.2017 – Held that:- From a bare perusal of the Circular dated 05.09.2017, it is discernible from Clause 9 thereof that a dealer who purchased one of the six retained goods for the purpose of inter-state sale and used it for manufacturing of a finished goods, which would be a good, other than the six retained goods, is not liable to pay sales tax under the CST Act of 1956 and also under the AVAT Act of 2003 and to that extent his registration under Section 7(2) of the CST, Act of 1956 ceases to exist.
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The pre-requisite of being entitled for a registration under Section 7(2) of the CST Act of 1956 is that the dealer so registered is liable to
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itution (One Hundred And First Amendment) Act, 2016 and 9(2) of the CGST Act of 2017, read with Section 9(2) of the AGST Act of 2017 and the admitted position of the respondent authorities in the Central Govt and the State Govt that neither the date for levy of tax under the GST Acts of 2017 had been notified in respect of the five aforementioned goods, including high speed diesel oil and nor there is any recommendation by the Goods and Services Tax Council as regards the date to make the GST Acts applicable in respect of the said goods, we are unable to accept with the contention of the learned Senior Additional Adovate General that upon withdrawal of the registration of the petitioners under Section 7(2) of the CST Act of 1956, they would now be subjected to a levy of tax under the GST Acts of 2017.
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As the very basis for withdrawing the registration under section 7(2) of the CST Act of 1956 is that from 01.07.2017 onwards the dealers dealing in interstate purchase of high speed
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In the event, if the respondent authorities are of the view that the manufactured goods would also have to be amongst the six retained goods for availing the benefits of Section 8(3) of the CST Act of 1956, the appropriate remedy for implementing the same cannot be an withdrawal of the registration of the dealer u/s 7(2) of the Act by providing that in the circumstance, the dealer is no longer leviable under the AVAT Act of 2003.
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The circular dated 05.09.2017 is accordingly set aside.
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Petition disposed off. – Case No. : WP (C) 366/2018 And Linked Case : WP(C) 915/2018 Dated:- 4-9-2018 – MR ACHINTYA MALLA BUJOR BARUA, J. For The Petitioner : DR. ASHOK SARAF For The Respondent : MR. D SAIKIA(SR. ADDL. AG) JUDGMENT & ORDER (CAV) Heard Dr. A. Saraf, learned senior counsel for the petitioners. Also heard Mr. D. Saikia, learned Senior Additional Advocate General for the authorities of the State of Assam in the department of Finance and Taxation as well as Mr. S.C. Keyal,
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manufacturing of clinker in the State of Meghalaya, such purchases constitute an inter-state sale. In order to facilitate the purchase, the petitioners take the benefit of using the Form-C under the Central Sales Tax Act, 1956 (for short, CST Act of 1956) and subject themselves to the payment of Central Sales Tax (CST) under the provisions of Section 8 (1) of the Act of 1956. 4. On the contrary, if the petitioners are unable to or are prevented from taking the benefit of the Form-C, the CST @ 2% as provided under Section 8(1) of the CST Act, 1956 would not be applicable and rather they would be subjected to payment of sale tax under the local laws. 5. The respondents under the State of Assam in the Finance and Taxation Department through the Commissioner of Taxes, Assam had issued a Circular No.7/2017-GST dated 05.09.2017 by which, a clarification was given on certain aspects of the CST Act of 1956 as regards the liabilities returns, registrations to be made and also as regards the eli
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se-4 of the Circular of 05.09.2017 provides that although some dealers were registered under Section 7(2) of the CST Act of 1956 as because they were earlier liable to pay sales tax under the AVAT Act of 2003, but consequent upon the repeal of AVAT Act of 2003, w.e.f. 01.07.2017, the dealers not selling the aforesaid six goods are no more liable to pay tax under the Act of 2003 and, therefore, upon cessation of their liability under the AVAT Act of 2003, they are not eligible for registration under Section 7(2) of the CST Act of 1956 and the registration earlier granted to them under Section 7(2) became invalid. iv) Clause-5 thereof provides that such dealers who continue to make interstate sale of only the aforesaid six goods will continue to be liable to pay tax under the CST Act of 1956 and their registration under the Act continues to remain valid and they can also make their inter-state purchases of the aforesaid six goods against Form-C or Form-F, as the case may be. v) Clause-9
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n given in the Circular of 05.09.2017 would be that in the event a dealer purchases any of the aforesaid six goods, for the purpose of it being used in the manufacture of any goods, which is other than the aforesaid six goods, such dealers can no longer avail the benefit of paying CST @ 2% by utilizing the benefit of Form-C. 8. In the present writ petition, the said Circular of 05.09.2017 has been assailed on the following grounds:- Firstly, the Commissioner of Taxes, Assam had no jurisdiction to issue the Circular dated 05.09.2017, by which it was declared that the dealers making inter-state purchase of petrol and high speed diesel against Form-C for use in the manufacture or processing of goods, other than the six goods ceased to be dealers under the CST Act of 1956, w.e.f. 01.07.2017. Secondly, even after the amendment of the CST Act of 1956 and the AVAT Act of 2003, the six goods continue to remain taxable under the CST Act of 1956 and AVAT Act, 2003 and therefore, the grant of reg
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Act of 2003 six goods namely crude petroleum, high speed diesel, petrol, natural gas, aviation turbine fuel and alcoholic liquor for human consumption were retained for being taxable under the CST Act of 1956 and AVAT Act of 2003. As the said six goods are retained as taxable under the said two Acts, any dealer who intends to purchase any of the said six goods are entitled to be registered or to retain their registration under Section 7(2) of the CST Act of 1956. Dr. A. Saraf, learned senior counsel also submits that the effect of the Circular dated 05.09.2017 declaring and clarifying that a dealer who purchases any of the six goods for interstate sale, uses them for the manufacture of a good other than the six goods, would cease to be a dealer under the CST Act, 1956 would be that the authorities while issuing the Circular have the word goods appearing for the fourth time in section 8(3) of CST Act, 1956 to be a good as defined under Section 2(d) of the Act. According to Dr. Saraf, s
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ould also be a necessary party in the proceeding, inasmuch as, what the Commissioner of Taxes, Assam had provided in the Circular dated 05.09.2017 was in fact, a requirement of the Central Government in the Finance Department and therefore, any adverse orders against the State of Assam would in fact have the implication of being an adverse order against the Central Government. 11. As regards the submission of Dr. Saraf that the Commissioner of Taxes, Assam did not have the jurisdiction to issue the Circular, Mr. D. Saikia by referring to section 9(2) of the CST Act of 1956 contends that the appropriate authorities in the State of Assam assesses, re-assesses, collects and enforces the payment of the tax under the Act on behalf of the Govt. of India and therefore, in order to do the needful, they may exercise all or any of the powers that may be available both under the central laws as well as under the tax laws of the State and therefore, all such powers available to the state authority
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upon the registration of the petitioners as dealers under the CST Act of 1956 having ceased to have its effect as provided in the Circular dated 05.09.2017, they would now be liable to pay tax under the AVAT of Act 2003 in respect of any purchase of the six aforesaid goods, even if such purchases were made in course of interstate sale, but resulted in being used as a raw material for manufacturing of a good other than the six goods. 12. Mr. Saikia, also submits that the provisions laid down by the Supreme Court in Printers (Mysore) Ltd, (supra) would be inapplicable in the present case, inasmuch as, in Printers (Mysore) Ltd (supra) the factual background was that on the newspaper having been excluded from the purview of the word goods by the amendment of 1958 of the CST Act, whether it can be construed as a good as appearing for the fourth time under Section 8(3)(b) of the CST Act of 1958. But in the instant case, the issue for consideration would be entirely different and, therefore,
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asions would have the same meaning as defined under the amended Section 2(d) of the Act. 15. Heard the learned counsel for the parties. From a bare perusal of the Circular dated 05.09.2017, it is discernible from Clause 9 thereof that a dealer who purchased one of the six retained goods for the purpose of inter-state sale and used it for manufacturing of a finished goods, which would be a good, other than the six retained goods, is not liable to pay sales tax under the CST Act of 1956 and also under the AVAT Act of 2003 and to that extent his registration under Section 7(2) of the CST, Act of 1956 ceases to exist. 16. Section 7(2) of the CST Act of 1956 entitles a dealer to get himself registered under the Act, even if, he is not liable to pay sales tax under the CST Act of 1956, but on the other hand, is liable to pay sales tax under the AVAT Act of 2003. If the analogy projected in Clause-9 of the circular dated 05.09.2017 that the registration under Section 7(2) of the CST Act of 19
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ities in the State of Assam in the Taxation and Finance Department the petitioners are not liable to pay any tax under the AVAT Act of 2003, from 01.07.2017 onwards, the authorities may withdraw the registration under Section 7(2) of the CST Act of 1956, inasmuch as, the pre-requisite of Section 7(2) of being liable to pay tax under the state sales tax law ceases to exist. 17. But to a query raised as to under what provisions the petitioners would now be liable for payment of sales tax, upon withdrawal of their registration under Section 7(2) of CST Act of 1956, where the petitioners were entitled to pay a tax of 2% under Section 8(1) of the Act for the interstate purchase of diesel made by them for producing the clinker in the State of Meghalaya, it is replied by Mr. D. Saikia, learned Senior Additional Advocate General that the petitioners would now be liable to pay the tax under the GST Acts of 2017 or in the alternative, they would now liable to pay the tax at the appropriate rate
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of the Central and Goods Services Tax Act, 2017 (in short CSGT Act of 2017) defines goods as follows:- goods means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply. 21. From a bare reading of the definition of goods under Section 2(52) of the CGST Act of 2017 it is apparent that all kinds of movable property other than money and securities are taxable under the said Act, which apparently, going only by the definition of Section 2(52) would also include the six goods that have been retained under Section 2(h) of the CST Act of 1956. 22. But again Sections 9(2) of the CSGT Act of 2017 and the Assam Goods and Services Act, 2017 (in short AGST Act, 2017) provides as follows:- Section 9(2) of the CGST Act of 2017:- (2) The central tax on the supply of petroleum crude, high speed diesel, motor spirit (
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had not been repealed by the GST Act of 2017. 24. It is also taken note of that Section 12(5) of the Constitution (One Hundred and First Amendment) Act, 2016 provides as follows:- (5) The Goods and Services Tax Council shall recommend the date on which the goods and services tax be levied on petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel. 25. From the provisions of Section 9(2) of the CGST Act of 2017 and AGST Act of 2017, respectively and Section 12(5) of the Constitution (One Hundred And First Amendment) Act, 2016 it is discernible that the levy of tax on the five goods namely, petroleum crude, high speed diesel, that motor spirit (commonly known as petrol), natural gas and aviation turbine fuel, which are amongst the six goods retained under the CST Act of 1956, are leviable only with effect from such date as may be notified by the Government on the recommendation of the Goods and Services Tax Council. It has been
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Adovate General that upon withdrawal of the registration of the petitioners under Section 7(2) of the CST Act of 1956, they would now be subjected to a levy of tax under the GST Acts of 2017. 27. As regards the other alternative contention of learned Senior Additional Advocate General that upon withdrawal of such registration under Section 7(2) of the CST Act of 1956 the petitioners would now be liable to pay tax under the AVAT Act of 2003, it is taken note of that under Section 174(1) of the AGST Act of 2017, the provisions of AVAT Act of 2003 in respect of the six aforementioned goods are retained. In other words, in respect of the six aforementioned goods retained under Section 2(d) of the CST Act of 1956 and also included under Entry 54 of the State List of the Seven Schedule of the Constitution of India , the provisions of the AVAT Act of 2003 still continues to have its force and the concerned goods are leviable to a tax under the Act. Further upon perusal of the provision of th
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t. From the said point of view the cessation of their registration under Section 7(2) of the Act as provided in the circular dated 05.09.2017 would be unsustainable. 30. For a clarification we have to refer to the provisions of Clause-9 of the circular dated 05.09.2017 which inter alia provides that a dealer who is making interstate purchase of high speed diesel against Form-C for use in the manufacture or processing of a good, other than the aforesaid six goods retained under section 2(d) CST Act of 1956 would cease to be a dealer under section 7(2) of the Act with effect from 01.07.2017 as their liability to pay tax under the AVAT Act of 2003 had ceased to exist from 01.07.2017. 31. The circular dated 05.09.2017 providing for the withdrawal of the registration under section 7(2) of the CST Act of 1956 is based on the reason that such dealers involved in interstate purchase of the six goods and using them for a manufacturing of a good other than the six goods, are no longer leviable t
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is leviable under the AVAT Act of 2003, the provisions in the circular dated 05.09.2017 that from 01.07.2017 onwards, the dealers dealing interstate purchase of high speed diesel and using it for manufacture of a good other than the six good are no longer liable to pay a tax under the AVAT Act of 2003 is incorrect and unacceptable. 33. As the very basis for withdrawing the registration under section 7(2) of the CST Act of 1956 is that from 01.07.2017 onwards the dealers dealing in interstate purchase of high speed diesel oil and using in for manufacture of good other than the six goods are not liable to pay a tax under the AVAT Act of 2003 and as discussed hereinabove, the very basis of not being liable to pay tax under the AVAT Act of 2003 being incorrect and unacceptable, the provision for withdrawing or enforcing a cession of the registration of such dealers under section 7(2) of the CST Act of 1956 as provided in Clause-9 of notification dated 05.09.2017 is also found to be unacce
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. D Saikia, learned Senior counsel that the respondent authorities have the jurisdiction and authority to issue the Circular dated 05.09.2017 in exercise of its power under Section 3(5)(b) of the AVAT Act of 2003 or in the alternative under Section 105 of the Act, it would be apposite to examine the aforesaid provisions. 36. Section 3(5)(b) of the AVAT Act of 2003 is as follows: 3.(5)(b) issue such orders, instructions and directions to such officers and persons as it may deem fit, for the proper administration of this Act. 37. On the other hand, Section 105 of the AVAT Act of 2003 is as follows: 105. Determination of disputed questions.- (1) If any question arises, otherwise than in a proceedings pending before an Appellate Authority or an Appellate Tribunal or a Court, where or not,- (a) any person or association of persons, society, club, firm, company, corporation, undertaking or Government Department is a dealer; or (b) any transaction is a sale or purchase and, if so, the sale or
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which such set-off can be claimed, the Commissioner shall make an order determining such question: Provided that, before giving such decision, the Commissioner may, in his discretion, ask an officer appointed to assist him to make such inquiries as he considers necessary for the decision of the question. (2) Any registered dealer or any association of trade, commerce, industry may apply in the prescribed form and manner to the Commissioner for determination of such question and the Commissioner shall, after giving the applicant a reasonable opportunity of being heard, make an order determining such question. (3) No question which arises from an order already passed, in the case of an applicant, by any authority under this Act or the Tribunal, shall be entertained for determination under this section. (4) No decision of the Commissioner under this section shall affect the validity or operation of any order passed earlier by any Prescribed Authority, Appellate Authority, Appellate Tribun
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prior permission of the Government. 38. Section 3(5)(b) of the AVAT Act clearly postulates a situation where it is deemed expedient that for the proper administration of the Act, the Commissioner may issue such orders, instructions and directions to the Officers and persons concerned, as it may deem fit. A reading of the Circular dated 05.09.2017 would indicate that the said Circular is not for the purpose of any proper administration of the Act, but was made for the purpose of making the levy of tax under the Act of 2003 to be inapplicable in respect of those dealers who purchases the six goods included in Entry 54 of the State list of the 7th Schedule to the Constitution of India and retained under Section 2(h) of the CST Act of 1956 and uses it for manufacturing a good other than the six goods. 39. By virtue of Section 174(1) of the AGST Act of 2017, the applicability of the AVAT Act of 2003 in respect of the six goods mentioned in Entry 54 of the State list under the 7th Schedule
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arises as provided in Sub Clause (a) to Sub Clause (j) of Section 105 (1). But none of the provisions of Sub Clause (a) to Sub Clause (j) empowers the Commissioner to take away the statutory requirement of being leviable to a tax under the AVAT Act of 2003, if a dealer purchases any of the six goods mentioned in Entry 54 of the State list of the 7th Schedule to the Constitution of India and uses it for manufacture of a good which would be other than the said six goods. 42. From the said point of view also it cannot be said that the Circular dated 05.09.2017 was issued in exercise of power under Section 105 of the AVAT Act of 2003. 43. Both Section 3(5)(b) and Section 105 of the AVAT Act of 2003 confers jurisdiction on the Commissioner to decide any question for proper administration of the Act or to decide as to whether any dealer is liable to pay the taxes in a given circumstances. But the said power cannot be exercised to the extent to declare that the category of dealer, who are oth
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by the learned counsel for the respondents under which the Commissioner of Taxes could have issued the Circular dated 05.09.2017. 47. Accordingly, the contention raised that the Commissioner of Taxes, Assam did not have the jurisdiction to issue the Circular dated 05.09.2017 is answered in favour of the petitioner. 48. Clause 9 of the Circular dated 05.09.2017 also provides a clarification that the dealers making inter-state purchase, amongst others, of high speed diesel against Form C and using it for manufacture or processing of goods other than the six aforementioned goods would cease to be dealers under the CST Act of 1956 w.e.f. 01.07.2017 as their liability to pay taxes under the repealed Act of AVAT Act of 2003 had ceased w.e.f. 01.07.2017. The said clarification perhaps is an indication that such category of dealers who makes purchase of any of the six goods and uses it for manufacture of a good other than the six goods would not be covered by Section 8(3)(b) of the CST Act of
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er the AVAT Act of 2003, therefore, it cannot be said that it would not be subjected to a levy under the AVAT Act of 2003, merely because an interpretation is sought to be given that they would not be entitled to a levy of 2% of CST under Section 8(1) of the CST Act of 1956, as they do not satisfy the requirements of Section 8(3). 51. As it has been concluded that the registration of the petitioners u/s 7(2) of the CST Act of 1956 could not have been withdrawn for an underlying reason that the manufactured good referred in Section 8(3) of the CST Act of 1956 would also have to be amongst the six retained goods, this Court is of the view that the question whether the finished goods would also have to be amongst the six retained goods for the purpose of applying the provisions of Section 8(3) of the Act, need not be answered for the present. It is so, inasmuch as, irrespective of a decision either in favour of the petitioner that the manufactured good need not be amongst the six retained
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Goods and Services Tax – Input tax credit (ITC) – Section 16 of the CGST ACT, 2017 as amended – Reversal of credit after 180 days if not paid – Since upon payment of the due amount to the supplier, th
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Goods and Services Tax – Input tax credit (ITC) – Section 16 of the CGST ACT, 2017 as amended – “bill-to-ship-to” situations – the registered person is deemed to have received the goods where the good
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Goods and Services Tax – Time of supply of services. – Section 13 of the CGST ACT, 2017 as amended – The amendment seeks to correct a drafting error as the provisions for issuance of invoices/other do
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Goods and Services Tax – Time of supply of goods. – Section 12 of the CGST ACT, 2017 as amended – The amendment seeks to correct a drafting error in the earlier law, as the issuance of invoice/other d
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Goods and Services Tax – Started By: – Rajesh kumar – Dated:- 3-9-2018 Last Replied Date:- 4-9-2018 – R/s I am dealer of electronic goods. I sell the invertor with battery to consumer. This is a mixed supply. My question is that can i make a single invoice and pay highest rate of gst on both product or make a multiple invoice for both products for different rate of taxes. Which is valid as per gst law? – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 2 (74) of CGST Act, 2017 mixed supply means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply; Illustrat
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Goods and Services Tax – Composition levy. – Section 10 of the CGST ACT, 2017 as amended – to allow the composition taxpayers to supply services (other than restaurant services), for up to a value not
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Goods and Services Tax – Composition levy. – Section 10 of the CGST ACT, 2017 as amended – The limit is being raised from ₹ 1 crore to ₹ 1.5 crore as a measure of trade facilitation, as al
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Goods and Services Tax – Levy and collection of GST on Reverse charge Basis – Section 9(4) of the CGST ACT, 2017 as amended – Government enabled to notify a class of registered persons who would be li
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