Author: admin_gst

In Re: M/s. Ramachandran Bror., Kollam
GST
2018 (10) TMI 1312 – AUTHORITY FOR ADVANCE RULING, KERALA – 2018 (18) G. S. T. L. 367 (App. A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, KERALA – AAR
Dated:- 25-9-2018
CT/3368/2018-C3
GST
Pullela Nageswara Rao, IRS, Member And Rajan N. Khobragade IAS, Member
ORDER
M/s. Ramachandran Bror, Kollam, a wholesale distributor of Ada in Kollam District (hereinafter called the applicant) is a registered person having GSTIN 32AAJFM1969P1ZP. The applicant had preferred an application on 20.02.2018 for Advance Ruling on the rate of tax of the commodity 'Ada'.
2. The applicant had argued that usage of Ada is same as that of “seviyan (vermicelli) i.e., to make sweet kheer or palada payasam or ada pradhaman. Ada is one of the grocery goods, mainly used by Keralites to prepare a sweet kheer or payasam otherwise called pradhaman. The ada is produced from rice flour or maida and no other ingredients are added.
3. In support of

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ication No. 360/2017 at the rate of 18%.
5. In view of the fact that the members of the Advance Ruling Authority differed on the question of classification of the commodity “Ada”, the matter has been referred to the Appellate Authority for Advance Ruling in terms of subsection (5) of Section 98 of the CGST/KGST Act, 2017 for hearing and decision on the classification of the said commodity.
6. A personal hearing was granted to the applicant on 13.09.2018. On the basis of the facts disclosed in the application and the oral/written submissions made at the time of personal hearing, it was decided to admit the application and the contentions raised by the applicant were examined.
7. Seviyan (Vermicelli) is a commodity produced from maida and is used for the purpose of giving richness to Kheer / Payasam. “Ada” is also a commodity produced from maida or rice flour or a mixture of maida and rice flour and is used for the purpose of giving richness to some regional varieties of payasams; Kno

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te of 5% or should be classified under residual entry at Sl No. 453 of the Third Schedule of Notification No. 01/2017 – Central Tax (Rate) dated 28.06.2017 and State Government Notification No. 360/2017 attracting 18% GST.
9. Sl No. 453 of Third Schedule reads as follows; “Any Chapter – Goods which are not specified in Schedule I, II, IV, V or VI.” Therefore, it is evident that the entry is a residuary entry to classify commodities that are not classifiable under any of the other entries.
10. The Explanation appended to the Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 reads as follows;
“Explanation:-
(1) In this Schedule, tariff item, heading, sub-heading and Chapter shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the Gen

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on of goods in this Schedule shall be governed by the following principles:
1. The titles of Sections, Chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions:
2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished articles has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of

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goods.
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable.
(c) When goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.
14. A perusal of the para supra and the application of the same with respect to the facts in the instant case, it is evident that the applicable rule in this case is Rule 4 and as per the same, 'Ada' is to be classified under the heading appropriate to the goods to which it

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39;ble Supreme Court in Para 3, inter alia, observed as under;
“The question before us is whether the department is right in claiming that the items in question are dutiable under Tariff Entry 68. This, as mentioned already, is the residuary entry and only such goods as cannot be brought under the various specific entries in the tariff should be attempted to be brought under the residuary entry. In other words, unless the department can establish that the goods in question can by no conceivable process of reasoning be brought under any of the tariff items, resort cannot be had to the residuary item.”
18. In the case of Western India Plywoods Ltd Vs Collector of Customs reported in 2005 (188) ELT 365 SC the Hon'ble Supreme Court, inter alia, held that;
“Application of residuary item only when no other heading expressly or by necessary implication applies.”
19. In the case of COMMISSIONER OF CENTRAL EXCISE vs M/s WOCKHARDT LIFE SCIENCES LTD reported in 2012 (277) ELT 299 (SC); the Ho

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native of the classification of that product under a fiscal schedule like the Central Excise Tariff. What is more important is whether the broad description of the article fits in with the expression used in the Tariff.
* Moreover, the functional utility and predominant or primary usage of the commodity which is being classified must be taken into account, apart from the understanding in common parlance.
* A commodity cannot be classified in a residuary entry, in the presence of a specific entry, even if such specific entry requires the product to be understood in the technical sense. A residuary entry can be taken refuge of only in the absence of a specific entry; that is to say, the latter will always prevail over the former.
* The combined factor that requires to be taken note of for the purpose of the classification of the goods are the composition, the product literature, the label, the character of the product and the use to which the product is put.
20. In the light of th

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In Re: M/s. Caltech Polymers Pvt. Ltd.
GST
2018 (10) TMI 1313 – APPELLATE AUTHORITY FOR ADVANCE RULING, KERALA – 2018 (18) G. S. T. L. 373 (App. A. A. R. – GST)
APPELLATE AUTHORITY FOR ADVANCE RULING, KERALA – AAAR
Dated:- 25-9-2018
CT/7726/2018-C3
GST
Pullela Nageswara Rao and Rajan N.Khobragade
Sub: GST Act, 2017 – Appellate Authority for Advance Ruling U/s 99 of the Kerala State Goods and Services Tax Act, 2017 – whether recovery of food expenses from employees for the canteen provided by company comes under the definition of outward supplies is taxable under GST Act – Orders issued- reg.
Read: 1. Order No.CT/531/18-C3 dated 26-3-2018 of the Authority for Advance Ruling U/s.98 of the SGST Act 2017.
2. Appeal dated 30.04.2018 filed by M/s. Caltech Polymers Pvt. Ltd.
M/s. Caltech Polymers Pvt. Ltd., Malappuram (hereinafter called the appellant), a registered person with GSTIN 32AAACC9223A1ZE had preferred an application for Advance Ruling on whether recovery

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and is paid monthly salary.
c) The vegetables and other items required for preparing the food items are purchased by the Company directly from the suppliers.
d) The number of times, the Canteen facility is availed, each day, by the employees is tracked on a daily basis.
e) Based on the details above, the expenditure incurred by the Company on the vegetables and other items required for preparation of food is recovered from the employees, as a deduction from their monthly salary, in proportion to the food consumed by them.
f) The company does not make any profit while recovering the cost of the food items, recovered from the employees. Only the actual cost incurred for the food items is recovered from the employees.
4. The company is of the opinion that this activity does not fall within the scope of 'supply', as the same is not in the course or furtherance of its business. The company is only facilitating the supply of food to the employees, which is a statutory requireme

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c liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration”.
Even though there is no profit as claimed by the applicant on the supply of food to its employees, there is 'supply' as provided in Section 7(1)(a) of the GST Act, 2017. The appellant would definitely come under the definition of 'supplier' as provided in sub-section (105) of Section 2 of the GST Act, 2017.
11. The term 'consideration' is defined in Section 2(31) of the GST Act, 2017 which is extracted below:
'consideration' in relation to the supply of goods or services or both includes,-
a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government;
(b) the monetary value of any act or forb

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having the facility of air-conditioning or central air-heating at any time during the year' was exempted from taxable services. But there is no such provision in the GST Act, 2017.”
8. Based on the deliberations delineated supra, the Advance Ruling Authority ruled vide paper read 1st above that the recovery of food expenses from employees for the canteen services provided by company would come under the definition of 'outward supply' as defined in Section 2(83) of the SGST Act, 2017 and would be taxable as a supply of service under GST.
9. Aggrieved by the said Advance Ruling, the appellant preferred appeal vide paper read 2nd above, before the Appellate Authority for Advance Ruling. The Authority heard the authorized representative of the appellant on the matter on 13th September 2018 in the Chamber of the Principal Secretary & Commissioner, State Goods & Service Tax Department, Kerala.
10. The appellant contended that as per Schedule III, Clause 1 of GST Act 2017, serv

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r will not attract the provisions of section 9(4) and the jeweller will not be liable to pay tax under reverse charge mechanism on such purchases”.
12. Relying on the above press release, the appellant contended that if an activity is not in the course or in furtherance of one's business, it does not constitute supply unless it is an import of service as mentioned under Section 7(1) of the GST Act, 2017. It was also contended that supply of subsidized food is not the business of the appellant, in the same manner as supply of gold jewellery was held not to be the business of the consumer, in the above clarification. The appellant submitted that supply of subsidized food by the appellant does not constitute a 'supply' within the meaning of Section 7 of the GST Act, 2017 and hence does not attract GST.
13. During the Personal Hearing the authorized representative of the Appellant, in addition to the reiteration of the submissions made in the original application for Advance

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to be considered in this case are the elements of “supply” and “consideration”. The appellant company has admitted that they are serving food to the employees for cash, though there is no profit involved in the transaction. In spite of the absence of any profit, the activity of supplying food and charging price for the same from the employees would surely come within the definition of “supply” as provided in Section 7(1)(a) of the GST Act, 2017. Consequently, the appellant would definitely come under the definition of “supplier” as provided in subsection (105) of Section 2 of the GST Act, 2017. Moreover, since the appellant recovers the cost of food items from their employees, there is “consideration” as defined in Section 2(31) of the GST Act, 2017.
15. The decision of the Hon'ble High Court of Telengana with respect to Bhimas Hotels case pertains to the erstwhile Service Tax Law, when Service Tax and Value Added Tax stood on separate and independent footing. The Hon'ble Cour

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The Commissioner of GST and Central Excise, formerly known as the Commissioner of Customs Versus Shri Cheran Synthetics India Ltd.
Central Excise
2018 (10) TMI 1276 – MADRAS HIGH COURT – TMI
MADRAS HIGH COURT – HC
Dated:- 25-9-2018
Civil Miscellaneous Appeal Nos.2202 to 2204 of 2018
Central Excise
Mr. Justice T.S. Sivagnanam And Mrs. Justice V. Bhavani Subbaroyan
For the Appellant : Mr.Rajnish Pathiyil, SPC
COMMON JUDGMENT
T.S.SIVAGNANAM J.
These appeals by the Revenue have been directed against the common order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai in Final Order Nos.42783 to 42785 of 2017 dated 24.10.2017 raising the following substantial questions of law:-

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appeals based on the Board's monetary policy circular. He would state that on account of the monetary limits involved in these appeals, which are lesser than the threshold fixed by the Board's Circular dated 11.7.2018, he has been instructed to withdraw the appeals.
3. Be that as it may, it is seen that the appeals have been filed by the Revenue, which arose out of an order passed by the Tribunal dated 24.10.2017. The Original Authority rejected the refund claim of Rs. 36,96,374/- and Rs. 42,13,167/-. Thus, the monetary limits, involved in the instant case, being well below the amount fixed in the instruction dated 11.7.2018, we hold that the Department cannot pursue this appeals.
4. The letter produced by the learned Senior Panel

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Jammu and Kashmir Reimbursement of Integrated Goods and Services Tax for promotion of Small/Medium/Large Scale Industries in the State of Jammu and Kashmir
SRO 431 Dated:- 25-9-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Notification
(J&K), DATED 25-9-2018
SRO-431 – Government in order to provide budgetary support to the existing eligible manufacturing units operating in the state of Jammu and Kashmir hereby notifies the following scheme for providing budgetary support to the manufacturing units in the shape of reimbursement of Integrated Goods and Service Tax (IGST) paid under the Integrated Goods and Service Tax Act, 2017.
Short Title and Commencement
The scheme shall be called as Jammu and Kashmir Reimbursement of Integrated Goods and Services Tax for promotion of Small/Medium/Large Scale Industries in the State of Jammu and Kashmir. The said Scheme shall deemed to have come into operatio

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les Tax Act, 1956, during the accounting year 2016-17, except the units manufacturing goods mentioned in Annexure-A to this notification.
2.2 'Specified goods' means the goods manufactured by the Industrial Units as have been allowed by the department of Industries and Commerce/ Handloom/Handicrafts except those mentioned in Annexure -A to this notification.
Determination of the Amount of Reimbursement
3.1 The amount of Reimbursement under the scheme for specified goods manufactured by the eligible unit shall be the:-
two percent of the taxable turnover with respect to the interstate supplies made by the Industrial Unit under Integrated Goods and Services Tax Act, 2017 provided that the maximum amount of annual reimbursement shall be limited to 2% of the interstate sales turnover reflected by the dealer in his returns for the accounting year 2016-17.
3.2 Reimbursement under this scheme shall be worked out on quarterly basis for which claims shall be filed on a quarter

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tries and Commerce or Directorate of Handicrafts/Handlooms
(b) A declaration and a certificate as per Annexure-B, to be submitted on one time basis.
(c) An Affidavit-cum-indemnity bond, as per Annexure C, to be submitted on one time basis, binding itself to pay the amount repayable if any.
Any other document evidencing the details required in clauses (a) to (c) may be accepted with the approval of the Jurisdictional Additional Commissioner.
3.5 The scheme shall be shall be available to only those industrial units who provide employment to permanent residents of the state of Jammu & Kashmir as per the guidelines of the Industrial Policy 2016.
3.6 For the purpose of this Scheme, "manufacture" means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term "manufacturer" shall be construed accordingly.
4. INSPECTION OF THE ELIGIBLE UNIT
4.1 The reimbursement under t

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ax relating to the quarter to which the claim relates.
5.2 The Jurisdictional Assessing Authority after such examination of the application as may be necessary, shall sanction reimbursement amount and forward the same in the prescribed format to the respective Additional Commissioners within one week after the receipt of application.
5.3 The concerned Additional Commissioners shall forward consolidated information of the concerned division to the Nodal Officer(s) to be designated by Commissioner Commercial Taxes for reimbursement of GST to the eligible industrial units by the end of the month in which application is received and a copy of the same shall be forwarded to Commissioner Commercial Taxes for consolidation and submission to Government.
5.4 The concerned nodal officer(s) shall credit the amount due in the declared bank accounts of the industrial units referred to in the information forwarded by respective Additional Commissioners within seven days of receipt of consolida

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rong declaration of particulars regarding meeting the eligibility conditions in this scheme necessary action would be initiated and concluded in the individual case by the jurisdictional Assessing Authority concerned.
6.3. That the Industrial Unit failing to intimate the Department any change in its constitution, bank account, line of activity, and title of the firm within the time allowed shall not be eligible for reimbursement of taxes for the period in which he fails to intimate the Department.
6.4 The procedure for recovery: Where any amount is recoverable from a unit, jurisdictional Assessing Authority, shall issue a demand note to the unit (i) intimating the amount recoverable from the unit and the date from which interest thereon is due and (ii) directing the manufacturer to deposit the full sum within 30 days of the issue of the demand note in the account head of State Tax and submit proof of deposit to him/her.
6.5 Where the amount is not paid by the beneficiary within t

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rsement etc.
Saving Clause
8. Upon cessation of the Scheme, the unpaid claims shall be settled in accordance with the provisions of the Scheme while the recovery and dispute resolution mechanisms shall continue to be in force.
Annexure-A
1.
Resin,Turpentine oil and their derivatives
2.
Arms, their accessories and ammunition
3.
Edible oil and Vasnaspati Ghee.
4.
Menthol.
5.
Copper & Non ferrous items.
6.
Cement.
Annexure-A
DECLARATION
Name of the Industrial Unit: ………………………………….
GSTIN: ………………………………….
Registration No ………………………………….
Department of industries/handloom/ handicrafts)
Bank A/c No: ………………………………….
Bank Name: ………………………………….
Bank Branch: ………………………………….
IFSC Code: ………………………………….
MICR Code: ………………………………….
Certificate
I …………………

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….(designation) of …………………………………. (Company/Unit Name) hereby solemnly affirm and declare for and on………………………………….behalf of (company/unit name) that an application for registration for reimbursement of budgetary support has been filed on under the Scheme called Jammu and Kashmir Reimbursement of Integrated goods and Services Tax for promotion of Small/Medium/Large Scale
Industries in the State of Jammu and Kashmir of Budgetary Support notified by Finance Department, Government of Jammu & Kashmir
I/We confirm that the eligible unit is manufacturing and supplying specified goods on payment of State GST/Central GST/ Integrated GST and the claim will not include any other activity being carried out under the same GSTIN.
I/We further affirm and declare, as stated above, goods other than specified goods manufactured by the eligible unit will not be taken into account while filing the application under the scheme. No amount of budgeta

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M/s. Sundaram Industries Ltd. Versus Commissioner of GST & Central Excise, Madurai
Service Tax
2018 (11) TMI 1151 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 25-9-2018
Appeal No. ST/225/2012 – Final Order No. 42475/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri Akhil Suresh, Advocate for the Appellant
Shri R. Subramaniam, AC (AR) for the Respondent
ORDER
Per Bench
Brief facts are that the appellants were engaged in providing clearing & forwarding services and they provided services to M/s. Project Management Inc. USA for the goods manufactured and exported by them for the period June 2008. The department was of the view that they were lia

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dia and Received in India) Rules 2006, there cannot be any liability even after insertion of Section 66A since clearing and forwarding services are wholly performed outside India. He relied upon the decision of the Tribunal in the case of Bnazrum Agro Export Pvt. Ltd. Vs. Commissioner of Central Excise, Madurai – 2018-TIOL-1532-CESTAT-MAD.
3. The ld. AR Shri R. Subramaniam supported the findings in the impugned order.
4. Heard both sides.
5. From the facts narrated above, it is seen that the appellants have provided clearing and forwarding services to the service recipient who is situated outside India. The Tribunal in the case of Bnazrum Agro Export Pvt. Ltd. (supra), had occasion to analyse the very same issue and it was held that the

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Dinesh Vyas Versus The Union of India through GST Council, Jamshedpur
GST
2018 (11) TMI 1569 – JHARKHAND HIGH COURT – TMI
JHARKHAND HIGH COURT – HC
Dated:- 25-9-2018
B. A. No. 6909 of 2018
GST
MR. ANANDA SEN. J.
For The Petitioner(S) : Mr. Nitin Kr. Pasari, Advocate
For The Union Of India : Mr. Ratnesh Kumar, Advocate.
Heard learned counsel for the parties. Learned A.P.P. opposes the prayer for bail.
The petitioner is an accused for allegedly committing an offence punis

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The Puducherry Goods and Services Tax (Tenth Amendment) Rules, 2018.
G.O. Ms. No. 46 Dated:- 25-9-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 46, Puducherry, dated 25th September 2018)
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Puducherry Goods and Services Tax (Tenth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules they shall be deemed to have been come into force with effect from 13th day of October, 2018.
2. In rule 80, the two sub-rules below sub-rule (1) which are numbered as (1) and (2), shall be renumbered as (2) and (3) respectively with effect from 1st July, 2017.
2. In the

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ut reflected in the annual return
(+)
F
Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST
(+)
G
Turnover from April 2017 to June 2017
(-)
H
Unbilled revenue at the end of Financial Year
(-)
I
Unadjusted Advances at the beginning of the Financial Year
(-)
J
Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST
(-)
K
Adjustments on account of supply of goods by SEZ units to DTA Units
(-)
L
Turnover for the period under composition scheme
(-)
M
Adjustments in turnover under section 15 and rules thereunder
(+/-)
N
Adjustments in turnover due to foreign exchange fluctuations
(+/-)
O
Adjustments in turnover due to reasons not listed above
(+/-)
P
Annual turnover after adjustments as above
< Auto >
Q
Turnover as declared in Annual Return (GSTR9)
R
Un-Reconciled turnover (Q – P)
AT1
6
Reasons for Un – Reconciled difference in Annual Gross Tur

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8% (RC)
G
28%
H
28% (RC)
I
3%
J
0.25%
K
0.10%
L
Interest
M
Late Fee
N
Penalty
O
Others
P
Total amount to be paid as per tables above




Q
Total amount paid as declared in Annual Return (GSTR-9)
R
Un-reconciled payment of amount
PT 1
10
Reasons for un-reconciled payment of amount
A
B
Reason 1
<< Text >>
Reason 2
<< Text >>
C
Reason 3
<< Text >>
11
Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above)
To be paid through Cash
Description
Taxable Value
Central tax
State tax/UT tax
Integrated tax
Cess, if applicable
1
2
3
4
5
6
5%
12%
18%
28%
3%
0.25%
0.10%
Interest
Late Fee
Penalty
Others (please specify)
Pt. IV
Reconciliation of Input Tax Credit (ITC)
12
Reconciliation of Net Input Tax Credit (ITC)
A
ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books

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, wages, Bonus etc.)
Conveyance charges
Bank Charges
Entertainment charges
Stationery Expenses (including postage etc.)
Repair and Maintenance
N
Other Miscellaneous expenses
O
P
Capital goods
Any other expense 1
Q
Any other expense 2
R
Total amount of eligible ITC availed
<>
S
ITC claimed in Annual Return (GSTR9)
T
Un-reconciled ITC
ITC 2
15
Reasons for un-reconciled difference in ITC
A
Reason 1
<< Text >>
B
C
Reason 2
<< Text >>
Reason 3
<< Text >>
16
Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above)
Description
Amount Payable
Central Tax
State/UT Tax
Integrated Tax
Cess
Interest
Penalty
Pt.V
Auditor's recommendation on additional Liability due to non-reconciliation
To be paid through Cash
Description
Value
Central tax
State tax/UT tax
Integrated tax
Cess, if applicable
1
2
3
4
5
6
5%
12%
18%
28%
3%
0.25%
0.10%
Input Tax Credit
Interest
Late Fee
Penalty
Any o

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t is to be filed for every GSTIN separately.
3. The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for.
4. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :-
Table No.
Instructions
5A
The turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their GSTIN wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of pe

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turnover in the audited Annual Financial Statement is not required to be included here.
5E
Aggregate value of credit notes which were issued after 31st of March for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9) shall be declared here.
5F
Trade discounts which are accounted for in the audited Annual Financial Statement but on which GST was livable (being not permissible) shall be declared here.
5G
Turnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here.
5H
Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here.
5I
Value of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statement shall be declared here.
5J

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Statement due to difference in valuation of supplies shall be declared here.
5N
Any difference between the turnover reported in the Annual Return (GSTR-9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here.
5O
Any difference between the turnover reported in the Annual Return (GSTR-9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here.
5Q
Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9).
6
Reasons for non-reconciliation between the annual turnover declared in the audited Annual Financial Statement and turnover as declared in the Annual Return (GSTR 9) shall be specified here.
7
The table provides for reconciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in ann

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-reconciliation between adjusted annual taxable turnover as derived from Table 7E above and the taxable turnover declared in Table 7F shall be specified here.
5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows :-
Table No.
Instructions
9
The table provides for reconciliation of tax paid as per reconciliation statement and amount of tax paid as declared in Annual Return (GSTR 9). Under the head labelled "RC", supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared) shall be declared.
9P
The total amount to be paid as per liability declared in Table 9A to 9O is auto populated here.
9Q
The amount payable as declared in Table 9 of the Annual Return (GSTR9) shall be declared here. It should also contain any differential tax

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over multiple States.
12B
Any ITC which was booked in the audited Annual Financial Statement of earlier financial year(s)but availed in the ITC ledger in the financial year for which the reconciliation statement is being filed for shall be declared here. This shall include transitional credit which was booked in earlier years but availed during Financial Year 2017-18.
12C
Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here.
12D
ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto-populated here.
12E
Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR-9) shall be declared here.
13
Reasons for non-reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the n

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ble 14R and ITC declared in Table 14S shall be specified here.
16
Any amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here.
7. Part V consists of the auditor's recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table.
8. Towards, the end of the reconciliation statement taxpayers shall be given an option to pay their taxes as recommended by the auditor.
PART – B- CERTIFICATION
I. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person w

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s/notifications made/issued thereunder:
1.
2.
3.
3. (a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if any :
………………………………………………………………..
……………………………………………………………….
3. (b) *I/we further report that, –
(A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us.
(B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books.
(C) I/we certify that the balance

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p;……………………………
(b) ……………………………………………………………………………………
(c) ……………………………………………………………………………………
……………………………………………………………………………………….
…………………………………………………………………………………….…
**(Signature and stamp/Seal of

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h GSTIN) was conducted by M/s. …………………………………………..………. (full name and address of auditor along with status), bearing membership number in pursuance of the provisions of the …………………………….Act, and *I/we annex hereto a copy of their audit report dated ……………………………. along with a copy of each of :-
(a) balance sheet as on ……………………………………
(b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on ……………………………,
(c) the cash flow statement for the period beginning from ……..…to ending on ………, and
(d) documents declared

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alifications, if any:
(a) …………………………….…………………………….………………………
(b) …………………………….…………………………….………………………
(c) …………………………….…………………………….………………………
……………………………………………………………………………………..
**(Signature and stamp/Seal of the

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Extension of time-limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Puducherry Goods and Services Tax Rules, 2017 in certain cases.
02/2018-Puducherry GST Dated:- 25-9-2018 Puducherry SGST
GST – States
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F.No. 3074/CTD/GST/2018.
Puducherry, the 25th September 2018.
ORDER
No. 02/2018-Puducherry GST
Subject : Extension of time-limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A)

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IN RE: EIFFEL HILLS AND DALES DEVELOPERS PVT. LTD.
GST
2018 (12) TMI 844 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2019 (21) G. S. T. L. 96 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 25-9-2018
GST-ARA-46/2018-19/B-119
GST
SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER
PROCEEDINGS
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by EIFFEL HILLS AND DALES DEVELOPERS PVT LTD, the applicant, seeking advance ruling respect of the following questions.
1) Whether MEP activities (Mechanical, Electrical & Plumbing Works) undertaken by the Applicant falls within the definition of composite supply of works contract as defined under Section 2(119) of CGST Act??
2

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s reproduced verbatim, could be seen thus-
Statements of relevant facts having a bearing on the questions raised and statement containing the applicant's interpretation of law.
The applicant M/s. Eiffel Hills And Dales Developers Pvt Ltd having GSTIN 27AABCE8028J1Z1 is a construction company engaged in the business of Mechanical, electrical and plumbing (MEP) turnkey project contracting & engineering.
The MEP activities provided by the applicant include design, engineering, supply, installation and commissioning of plumbing, firefighting and electrical infrastructure systems to a wide range of commercial projects. The applicant is venturing into an agreement with a developer/builder to provide MEP services for an affordable housing project. The said housing project satisfies the definition of affordable housing described in Notification no 13/6/20091NF dated 30th March, 2017 by Ministry of Finance, Department of Economic Affairs thereby enjoying the Infra status within the meaning o

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Honorable Advance Ruling Authority under Section 97 of the Maharashtra Goods and Service Tax Act, 2017.
Additional Submissions on 14.08.2018
In connection with the above submission made by the GST department at the time of Preliminary Hearing against our application and questions raised to the Hon Advance Ruling Authority in application No 46 dated 28.06.2018, we state as follows
A) in reply to our first question raised “Whether MEP activities (Mechanical, Electrical, Plumbing Works) undertaken by the applicant falls within the definition of composite supply of works contract as defined under Section 2(119) of CGST Act”, the dept. 's reply is not concrete on whether the same tantamount to the composite supply of Works contract?
In reply to the above we state that, as per the draft contracts agreement for Electrical & Plumbing works to be undertaken by us and submitted in this behalf to the GST Dept. on 08.08.2018, the scope of work for electrical contract includes complete insta

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nitions it is amply clear that the aforesaid work activities results in creation of immovable property and also satisfies the definition of work contract.
Further on reading composite supply definition under Section 2(30) which states that “a supply made by taxable person to a recipient comprising two or more supplies of goods and services, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply. The activities of engineering, designing, supply, installation and commissioning are interrelated in any external electrical and plumbing activities and are not provided separately in ordinary course of business, and hence they together form a composite supply within the meaning of Section 2 (30).
B) In reply to second question on whether can the applicant charge GST Rate of 12% on MEP activities by availing the benefit of central tax rate Notification No 01/2018 dated 25th Jan

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1) The applicant M/s. Eiffel Hills and Dales developers Pvt. Ltd. is engaged in the business of Mechanical, Electrical, Plumbing (MEP) turnkey project contracting and engineering.
2) The MEP activities provided by the applicant include design, engineering, supply, installation and commissioning of plumbing, firefighting and electrical infrastructure systems to a wide range of commercial projects.
(II) The GST is applicable to following as per notification No. 20/2017 CT (rate) dated 22/08/2017 as amended by notification No. 1/2018 rate dated 25/01/2018. The details of exemption at S. No. V are as under:
(v) Composite supply of works contract as defined in clause (119) of sec 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,
(a) Railways, including monorail and metro; (vide notification No. 1/2018 central Tax rate dated 25/01/2018 excluding deleted and replaced by including

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meters per house in an affordable housing project which has been given infrastructure status vide notification of Govt. of India, Ministry of Finance, Dept. of Economic Affairs vide F. No. 13/6/2009-INF dated 30th March, 2017. (d)(a) added vide notification No. 1/2018 central Tax rate dated 25/01/2018).
III) The definitions of Composite Supply, Works Contract, and Original Work & Immovable Property are as under:
a) Composite Supply as defined in clause (30) of section 2 of the Central Goods and Services Tax Act, 2017 means a Supply made by a taxable person to a recipient comprising two or more supplies of goods or services, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply;
Illustration:- Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is the princip

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/Section 3(26) of the General Clause, “Immovable property” shall include land, benefits to arise out of land, and things attached to the earth or permanently fastened to anything attached to the earth.
IV) In view of the above, the reply is under;
1) Whether MEP activities (Mechanical, Electrical, plumbing Works) undertaken by the applicant falls within the definition of composite supply of works contract as defined under Section 2(119) of Central GST Act?
Ans: – As per the Annexure II of the application dated 28.06.18 for the Advance ruling, the MEP activity provided by the applicant includes design, engineering, supply, installation and commissioning of plumbing, firefighting and electrical infrastructure systems to a wide range of commercial projects.
The definition of Immovable property as defined u/Section 3(26) of the General Clause, “Immovable property” shall include land, benefits to arise out of land, and things attached to the earth or permanently fastened to anything a

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n MEP (Mechanical, Electrical, plumbing Works) activities by availing the benefit of central Tax rate notification No. 01/2018 dated 25th January, 2018, if the said supplies are in relation to an housing project enjoying infra status vide F. No. 13/6/ 2009-INF dated 30th March 2017 of Government of India, In Ministry of Finance, Department of Economic Affairs?
AnsThe exemption of GST to the Composite Supply of Works Contract is to be by way of construction, erection and commissioning or of installation of original works (pertaining to low cost houses up-to carpet area of 60 sq. mtr.) In applicant's case, their activity is by way of design, engineering, supply and commissioning of plumbing, firefighting and electrical infrastructure system which cannot be termed as Original Works viz. New construction or addition / alteration to abundant or damaged structure on land or erection commissioning or installation of plants, machinery or equipment or structure whether pre-fabricated or otherw

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tract as defined under Section 2(119) of Central GST Act?
Comments:
As per further instructions received from Member, Advance ruling authority, GST, Mumbai during PH on 31.07.2018 that in order to determine the nature of supply i.e. “Composite Supply”, we have to study the contract. The applicant has submitted separate Work Orders (Draft) for electrical work and plumbing work vide letter dated 14.08.2018 (received on 21.08.2018). Our observation is as below on the basis of extracts of the draft agreement:
“ELECTRICAL WORK:
Contract type:
The Contract shall be divided into two types:
A) TYPE-/ ………….
B) TYPE- 11 Supply of material under basic rates
This shall be Item rate Contract for the supply of material for above mentioned works in Type – 1 Contract, for the proposed substation electrical works, HT & LT Cabling works, DG & Cabling works, Street Light & Cabling.
a. Basic rate for each item is mentioned in Annexure-II. In case of any deviation in specification,

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s.
CONTRACT FOR PLUMBING WORK;
Execution of Extra items / Deviated items:
1 The rates for deviated or extra items shall be derived from the Tender item rates as far as possible.
2 If the items of work are absolutely new, then the rate shall be worked at actual cost of materials with 15% profit on material + labour + 3% Overheads & Wastages (where M = Material component & L = Labour component).
3 if for such extra items any material supplied by the Client free of cost than 5% on such free supply material shall be considered towards overheads and profit element”.
This shows that the customer placing the order or giving the contract to Eiffel is controlling the quantity as well as the quality of the goods and services. However, as per the definition of 'Composite Supply” means “a supply made by a taxable person to a recipient comprising two or more supplies of goods or services, or any combination thereof, which are naturally bundled and supplied in conjunction with each other

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Site Name:
 
SWO:
Location:- Infra
 
 
Subject:- Service Work Order for Supply, Installation, Testing & Commissioning of Electrical Work (with Material plus Labour) at
Sr.No.
Description
Unit
Qty.
Supply
Labour
Total amount
 
 
 
 
Rate
Amount
Rate
Amount
 
 
1.
HT Panels
 
 
 
 
 
 
 
 
2.
Transformers
 
 
 
 
 
 
 
 
2.1
Transformer 630 KVA
No.
6
 
 
 
 
 
 
From the above, it appears that the supply is of goods and labour services separately. The above said supplies seems to be not naturally bundled or supplied in conjunction with each other in the ordinary course of business.
The Assesse in their letter has not stated which principal supply is in ordinary course of business.
The items like HT panels, transformers, HD cable, HT and termination kit, LT feeder panels etc. are

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Question No. 1, the applicant is not entitled to avail the exemption GST rate of 12% on MEP activity.
04. HEARING
The case was taken up for Preliminary hearing on DT. 31.07.2018 when Sh. Narender Varma, Manager along with Sh. Govind Soni, Manager Tax appeared and stated that they were not carrying copy of authority letter and would be submitting the same next time. They were also requested to provide copies of contracts in respect of both their questions. Jurisdictional Officer, Sh. Said Hakim Supt., Division – III, Pune appeared and made written submissions.
The application was admitted and called for final hearing on 04.09.2018, Sh. Narender Varma, Manager along with Sh. Govind Soni, Manager Tax appeared. They made detailed oral submissions in respect of their application. Jurisdictional Officer, Sh. Said Hakim Supt., Division – III, Pune appeared and made written submissions. We were heard from both the sides.
05. OBSERVATIONS
We have gone through the facts of the case. The

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g, or installation of original works pertaining to, (da) low-cost houses up to a carpet area of 60 square meters per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/62009-INF, dated the 30th March 2017;” attracts GST @ 12%.
This application is made by the applicant to seek clarity and certainty on the questions raised. In order to appreciate the question we have to first decide whether the proposed activity is a composite supply as defined u/s 2 (30) of the GST Act and further we have to decide whether this composite supply is a works contract as defined in section 2(119) of the GST Act. We shall now deal with each agreement separately and appreciate the important clauses of the agreement as below:-
A) Type -I (Material Supply, installation, testing and commissioning)
Subject:- Service Work order for complete external plumbing work , layi

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ure prevailed as on date. However, any new levy of taxes or change in present tax structure as implemented by Govt. authorities during the tenure of the Contract will be assessed, mutually discussed, agreed upon & paid accordingly.
General & Special Conditions of Contract
1. The Contractor shall execute and complete the work shown upon the drawings and contained in the Tender document, as revised and modified from time to time and issued to the Contractor, and shall execute the work as per the terms, conditions and specifications contained in the Tender document, subject to any modifications contained in this Work Contract.
2. The scope of work includes all resources, material, machinery, Scaffolding, tools, tackles, Consumables, curing pipe, Light fixtures & wiring, control panel, etc. other than FOC material supplied by company unless explicitly mentioned.
3. Coordination with Client, Architect, Consultants, Project Manager, etc.; wherever applicable shall be included in Servi

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4 days & 28 days to the Client.
9. Contractor shall have strict vigilance & control on the Concrete brought at site in respect of it's workability, etc. so as to ensure quality RCC work, free of any defects.
10. Contractor shall use Cement of VASAVDATTA/Ultratech/Zuari make & Reinforcement Steel of Fe 5000 Rolling make (Shri Om, Trishul OR Kalika make) for awarded scope of the Work. In the event of any issue about unavailability of the same, itis mandatory & binding upon the Contractor to obtain written permission from the Client, prior to use of such any other alternative brand.
11. Points discussed & mutually agreed & duly signed by both the parties, from time to time, during the meetings pertaining to this Work Contract & thus transformed into M.O.M (Minutes of Meeting) shall form the part of this Contract & treated as an Addendum to this Work Order.
12. Any delay due to reasons attributed to Client cause & resulting in idleness of Contractors men & machinery may be consider

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e basis duly defined & mutually agreed while signing the Work Order. On receipt of such R.A. Bill and after an assessment amount shall be released upon thorough scrutiny of the said Bill within next 15 working days.
2. Similarly, upon satisfactory completion of awarded work, Contractor shall submit Full and Final Bill duly supported by all requisite measurements, reconciliation statement for Client supplied material and statement showing reconciliation of advances paid till date, etc.to our Billing department. Payment in the form of full and final settlement excluding 5% Retention amount shall be made upon thorough scrutiny of the Bill.
Mode of Measurements:-
Mode of measurements for all the tasks shall be in accordance with the provisions of IS 1200 and strictly in accordance with work executed as per the GFC drawings issued from time to time by our Architects / Structural Consultants.
It mandatory & binding upon the contractor to check & confirm the BOQ quantities to the Clie

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ng to the Contractor. Contractor shall bring the same at his own costs and submit the same as extra item in RA Bills.
Termination:-
In the event if Contractor fails to satisfy clients / consultants in achieving good quality of work, desired speed of work and overall timely execution of the project then the client has full rights to terminate the contract by issuing a termination notice, (02 Nos.) each of 7 days in advance. Client also reserves the right to get part or whole work done through any other agency at Contractors risk and cost & Consequences.
Completion Period:-
Entire work shall be carried in coordination with site in charge. The actual schedule of work shall be as discussed with Management and site in charge.
In the event of delay, on account of issue of drawings, decisions, statutory permissions, from Client side then the required extension of time to complete the project will be given to the Contractor.
(M+L) Cost + Mark Up Contract:-
If Client intend to exec

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ation in basic rate beyond a limit of (+/-) 5% due to market fluctuation shall be conidered for payment on actuals in respective RA bills subject to prior approval from client.
6. Labour component is to be derived on the basis of cost towards labour work for installation & other misc work including tools / tackles, specialized Equipments including any incidental charges for bonafide reasons required to complete the work in all respect even if not included in scope of work indicated in item descriptions.
7. Mark up on Material component is derived on material cost on the basic rate, any variation in amount due to change in basic rate & other bonafide reasons shall be considered for payment at actuals.
8. Taxes for the billing shall be charged on basic rate of material without taxes after calculation of input credit or the same shall be deemed as composite contract.
B) The details of contract terms and conditions for external Electrical work contract are reproduced as follows,

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te installation so as to satisfactorily deliver a fully functional facility or asset to the Client right from preparation of exclusive Planning, Value engineering, it's application cum installation, testing, commissioning & satisfactory handing over of the facility including related services with due diligence & to the complete satisfaction of the Client.
Agreed Rate & Contract Value: – The Total Value of awarded scope of Contract pertaining to the subject matter is works out to the tune of INR.__________/- (before Taxes) & with applicable GST@_____, the Total Value of Work is stands at INR.__________. The contract value is arrived based on the present tax structure as on date and the present statutory requirements of Local / Govt. authorities, any new levy of taxes or change in present tax structure and any additional expenditure to be incurred towards any statutory changes enforced by Local / Govt. authorities hereafter & till the completion of work will be reimbursed by the Client

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all ensure that the same shall be procured, brought at site & installed in place by you without any delays at your sole risk & cost consequences.
b. To prepare & submit the detail Project Report duly supported with all relevant documents / drawings & separate copy of Reconciliation report as well..
c. To prepare all necessary dockets with layout drawings duly supported with complete Write-up about the installed Infra Electrical works for onward handing over to the Society.
d. Contractor's scope shall be inclusive of Unloading/ Loading/ Warai/Mathadi Charges.
e. All electrical Materials shall be in Code: RAL-7032 color.
f. Contractor shall also submit an irrevocable Bank guarantee of 5% of Total Contract value for Contract Type-I from any Nationalized Bank in the form of Performance guarantee (PBG) on acceptance of work order.
TYPE- II Supply of material under basic rates
This shall be Item rate Contract for the supply Of material for above mentioned works in Type – I Contr

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ntire awarded scope of work i.e. at the time of Full & Final Bill.
h. However, failing to adherence or an attempt to By-pass the defined procedure may lead to candid dental of any or all considerations for such claims.
2. Agreed Rate & Contract Value: -The Total Value of awarded scope of Contract pertaining to the subject matter is works out to the tune of INR._______(before Taxes) & after adding an applicable GST@ ____%, the Total Value of work is stands at INR._____. The contract value is arrived based on the present tax structure on date and the present statutory requirements of Local / Govt. authorities, any new levy of taxes or change in present tax structure and any additional expenditure to be incurred towards any statutory changes enforced by Local / Govt. authorities hereafter & till the completion of work will be reimbursed by the Client at actuals.
3. Scope of Work:-
The Scope of Work for the Electrical Infra Works shall comprise of the following and as mentioned in a

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ole risk & cost consequences.
b. To prepare & submit the detail Project Report duly supported with all relevant documents / drawings & separate copy of Reconciliation report as well..
c. To prepare all necessary dockets with layout drawings duly supported with complete Write-up about the installed Infra Electrical works for onward handing over to the Society.
d. Rate Of material in Contract Type-Il shall be inclusive Of Unloading/ Loading/ Warai/ Mathadi Charges.
e. All electrical equipment shall be in Code: RAL-7032 color.
4. Completion Period:-
The awarded scope of Infra Electrical Work in external development shall be completed within 90 days from the date of issue of work order.
However, methodology statement along with MS Project bar chart / PERT chart depicting the activity based completion plan shall be submitted to the Client before start of work & upon issuance of necessary GFC shop drawings to the Client. In the absence of the same, Client determined methodology a

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e form of full and final settlement excluding 5% Retention amount will be made within 45 days starting from its date of receipt of certified copy of said Full & Final Bill at our Head Office..
d. Contractor shall submit reconciliation sheet of material supplied by the Client on FOC basis along with each milestone based bill duly assessed & certified by our EIC/MEP Department & in the event of any variation in the material (both in the form of wastage or as an excess consumption ) noticed beyond a prescribed limit as defined herein above under Clause 3-C then same shall be account for on Contractors Part & the cost of the same at actuals shall be recovered from the respective milestone based bill or his Full & Final settlement.
e. The Contractor shall also submit the relevant proofs of the payments made towards the Statutory Compliances like Labor Taxes, PF, ESIC, etc. as an enclosure with each Milestone Bill as mandatory submittals.
In the event if the Contractor fails to satisfy Cl

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on of the contract, excluding the defect liability period in the manner laid down in the said terms and conditions. However, any defects and damages observed in the other agencies work or any consequential damages to the work executed by the Contractor after the completion of such works shall be made good by the respective agency deployed by the Client.
c. The responsibility of maintaining and security of client supplied material and assets shall lie with the Contractor.
d. The Contractor shall Cordon off the awarded building site premise using good quality Pre-Coated Galvalume sheets so as to ensure security measures & also to maintain ambience of the work premises.
e. The schedule of Rate hereby mentioned shall remain unaltered & unchanged & thus mandatorily binding upon the contractor for entire scope of work awarded herewith & till the complete tenure of the Contract & the Contractor is not liable to claim any escalation under whatsoever circumstances.
f. Points discussed &

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ply and supply of goods is a principal supply.
From the detailed scrutiny of the proposed contract we find that the contract like the one at hand which includes Design, engineering, work laying of RCC Hume pipe/GI pipe etc. for storm waterline and construction of chambers involves more than two taxable supplies in the nature of resources, material and machinery.
We also notice that large number of service receivers of such bundle of services mostly expect plumbing work to be provided as a package in the ordinary course of business. In the light of above observation the plumbing contract constitute a composite supply as defined u/s 2(30) of the GST Act. As a corollary to this finding we now examine whether this transaction is covered by the definition of Works Contract as defined u/s 2(119) of the GST Act. We reproduce this definition as below:
As per Section 2(119) Of the Act, “works contract” means a contract for building, construction, fabrication, completion, erection, installati

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f RCC Hume pipes/ UPVC pipes for storm water lines, drainage line etc. including construction of chambers. We also find that the plumbing system is either attached to earth or as the case may be fastened to building which is attached to the earth.
A sum of above discussion lead to a conclusion that the draft contract for plumbing work is a composite supply of works contract as defined in S. 2(119) of the GST Act.
However, we find that jurisdictional officer holds different opinion. We want to deal with their contention. The officer on perusal of records found that applicant billed goods and labour separately and thus opined that there are different supplies which seems to be not naturally bundled or supplied in conjunction with each other in the ordinary course of business and hence not a supply in the nature of composite supply.
After having gone through the relevant clauses of the draft contract we are not inclined to agree with the jurisdictional officer that there is separate su

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d that applicant would be required to do various acts which includes design, supply, installation and commissioning of substation that is electrical infrastructure. This is also a turnkey project contract like plumbing contract discussed in the earlier part of this ruling. For the reasons discussed therein we also hold that electrical contract which involves supply of taxable goods and services is a composite supply as defined u/ s 2(30) of the GST Act and the said composite supply is works contract as defined u/ 2(119) Of the CST Act.
We now take up second question raised by the applicant which read as below:
“Whether can the applicant charge GST rate of 12% on MEP (Mechanical, Electrical & Plumbing Works) activities by availing the benefit of Central Tax (Rate) Notification No 01/2018 dated 25th January 2018, if the said supplies are in relation to an housing project enjoying Infra status vide F No 13/6/2009-INF dated 30th March 2017 of Government of India, in Ministry of Finance,

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Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
23/2018 Dated:- 25-9-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS: BENGALURU CITY COMMISSIONERATE P.B. NO. 5400: C.R. BUILDING, QUEEN'S ROAD, BENGALURU-5600 001
C.NO.VIII/09/09/2018 City Cus.Tech-PN
Dated: 25.09.2018
PUBLIC NOTICE NO. 23/2018
Subiect: Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to D

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Formation of IGST Refund helpdesk
PUBLIC NOTICE NO. 31/2018 Dated:- 25-9-2018 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370 210
Phone No. 02860-271468/469, FAX NO. 02836-271467
E-mail- commr-cuskandla@nic.in
F. No. S/20-72/PN/IGST Ref/AG/2017-18
Dated: 25.9.2018
PUBLIC NOTICE NO. 31/2018
Subject: Formation of IGST Refund helpdesk- reg.
Attention of all Importer/ Exporter, Custom Brokers, Members of the Trade and all other concerned is invi

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Sanction of pending IGST refund claims where the records have not been transmitted to from the GSTN to DG system
PUBLIC NOTICE NO.- 35/2018 Dated:- 25-9-2018 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
CUSTOM HOUSE: PORT AREA: VISAKHAPATNAM – 530 035
F. No. P3/06/2017-Stats(AM).Pt.II
Date: 25.09.2018
PUBLIC NOTICE NO.- 35/2018
Sub: Sanction of pending IGST refund claims where the records have not been transmitted to from the GSTN to DG system-Reg.
Kind attention of all exporters, Customs Broker, the members general trade and other stake holders is invited to the resolution provided for IGST Refund vide this office's Public Notices 21/2018 dt 31.05.2018 in terms of Board Circular No. 12/2018 dt 29.05.2

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In Re: M/s. Yogiraj Powertech Private Limited
GST
2019 (2) TMI 185 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2019 (21) G. S. T. L. 189 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 25-9-2018
GST-ARA-47/2018-19/B-120
GST
SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER
PROCEEDINGS
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by YOGIRAJ POWERTECH PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following ISSUE.
1. Whether EPC Contract for electrical cable supply and laying work can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification,

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NTENTION – AS PER THE APPLICANT
The submissions, as reproduced verbatim, could be seen thus-
Statement of relevant facts having a bearing on the question(s) raised
We have received order from Nagpur Metro Rail Corporation hereafter called as NMRCL for “Shifting LT,HT O/H lines crossing and providing LT,HT U/G cables from Hingna Depot CH. 19500 to Ambazari Lake CH.12500 for Nagpur Metro Rail Project for E-W corridor”. NMRCL Is a Special Purpose Vehicle (SPV) created for the smooth implementation and operations of the Nagpur Metro Rail Project & is a joint venture of Govt. of India & Government of Maharashtra, with 50:50 equity. NMRCL is incorporated by Govt. of India- Ministry of Corporate affairs. This work is awarded to us through tendering process and scope of work is described in work schedule attached to the tender. The work involves Supply, erection, testing and commissioning including transport, loading, unloading, insurance etc of transformer substation, HT & LT Overhead Li

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ain supply would get affected.
d. Many components viz. cement concrete foundation, dismantling, joints, earthing, stone, metal etc. are clearly incidental and ancillary to an identifiable main supply i.e supply of cable.
In the above said case identifiable main supply particularly underground “LT/HT cable” and it can be moved/ shifted by excavation of earth and can be re-installed at other place. The cable is embedded in earth for safety of human and cable itself. The name of the work itself says Shifting & providing 315 KVA transformer substation HT & LT Overhead Line & Cable Through Underground, ….”
The said NMRCL department is insisting us to charge 12% GST as per the notification number 11/2017-Central Tax (Rate) dated 28th June 2017 as amended by notification no. 01/2018-Central Tax (Rate) dated 25th Jan 2018, treating above work as Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of

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red as works contract but as per our interpretation of work schedule attached to the tender the work can not be classified as immovable property therefore it cannot be classified as works contract and hence it cannot be classified as service, thus the above said notification will not be applicable in this case. But it should be classified as Composite supply, as different goods and services vis. Testing, cable, wires, cement pipes, laying, joints, Insurance, commissioning, transport etc. which are naturally bundled and supplied in conjunction with each other, with principal supply being LT/HT Cable.
Once it is classified as composite supply, rate of GST applicable to principal Supply will be applicable to whole composite contract, here the principle supply is L T/HT cable (item no. 1, 7, 10 Of work schedule) and rate of the same should be applicable to whole contract.
NAGPUR METRO
Name of Work:- Estimate No. NMRCL/U/S (ELE)/01-2015,
CH 11040 to CH 16280 Shifting & providing 315 K

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outgoing circuits with HIRC Fuse base and Cartridge of 100A consists of aluminium, bus bar 500 V 200 A. complete erected in 14 gauge CRCA sheet box with supporting angles, self locks, gasket and slanting top to be erected on provided foundation as per per specification No. SW-SWR/MFP
2
Each
34752.00
69504.00
4.
16.3.4
Providing Cement concrete foundation for pump in with required size and length of foundation bolts and nuts (cost with required size and lengthf foundation bolts and nuts (cost with wooden box is included).
110
Cu.Mtrs
5673.00
624030.00
5.
18.1.41
Dismantling of KVA Distribution Transformer safely without any damages and storing it in safe place.
200
KVA
80.00
16000.00
6.
8.8.3
Dismantling the existing overhead line including G.I. wires of all sizes without damaging & making the coils in suitable sizes.
11.5
Km
816.00
9384.00
7.
7.5.16
Providing and erecting Heat shrinkable outdoor termination kit for 11kV (E) XLPE HT cable 3×240 to 300 sq. mm.

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l with 250  micron Molecular Copper Bonded Earthing Rod of Length 3m along with 5 25 kg Carbon Based environment friendly back fill Ground Enhancing compound required to fill up the excavated earth with required quantity as per specification no EA-MOBI
5
Each
15764.00
78820.00
12.
9.1.3
Providing earthing with Galvanised cast iron earth plate size 60 x 60 x 0.6 cm with funnel with a wire mesh for watering and brick masonry block C.I. 76 cover complete with all materials, testing & recording the results as per specification No. EA-EP
76
Each
5495.70
417673.20
13.
5.9.6
Supplying & erecting 11 kV 630A, Indoor type Ring Main unit with 1 or 2 Incoming & 2 or 1 Outgoing with HRC fuses complete erected on provided cc foundation/ MS channels/trench, etc, in an approved manner as per specification no SW-HTS/RMU
7
Each
432050.00
3024350.00
14.
8.8.2
Dismantling the existing pole above 6 m height with brackets, clamps, insulators, stay from the cement concrete foundatio

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4
Each
16158.00
64632.00
18.
MSDCL
Bore Horizantal With HOPE Pipe upto 13018 MSDCL MM Dia.
955
Mtr
5602.00
5349910.00
19.
7.6.6
Supplying & laying (including excavation) 15 cms. dia RCC Hume pipe with coupling collar of standard thickness at required depth up to 90 cms. below road / ground surface, for enclosing provided cable & necessary back filling with light ramming to make the road [ground surface as it was (Except bitumen carpet)
350
Mtr
751.00
262850.00
20.
7.6.8
Supplying & laying (including excavation) 25 cm Dia half round RCC Hume pipe of standard thickness at required depth up to 90 cms. below road / ground surface, for enclosing provided cable & necessary back filling with light ramming to make the road/ ground surface as it was (Except bitumen carpet).
9480
Mtr
577.00
5469960.00
21.
16.2.4
Providing and spreading stone metal 25mm size for 100 mm depth above the 1000 ground level.
1000
Cu m
66.00
66000.00
22.
16.5.15
Supplying and erectin

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IS:2026) as per specification No SS- TR
1
Each
310776
310776.00
26.
10.2.25
Providing floor mounting stand for keeping 4 Nos. of FIRE buckets 1500mm in length, 900mm in height frame made out of 30x30x4 mm angle iron with cross 2 supports for legs, welded with 4 hooks and duly painted with one coat of red lead and two coats of silver paint.
2
Each
2972
5944.00
27.
10.2.24
Providing round bottom FIRE Bucket of 9 Litres capacity as per IS: 2546 made out of 24 gauge G.I. sheet with extra handle 18 at bottom duly painted white inside and red outside with FIRE Mark, on provided Stand/ wall hook.
8
Each
637
5096.00
28.
8.1.10
Supplying and erecting Rolled steel Joist (Girder) pole 100 x 116 mm (23 kg/ m) with provided base plate in provided foundation as per specification No. OHPL/RSJ
264
Each
1436
379104.00
29.
8.4.11
Supplying 100 x 50 mm with 4.7 mm thick web and 7.5 mm thick flange channel iron cross arm of suitable length for 2.4m wide DP structure and erectin

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arrester, on provided cross arm as per specification No. OH-INS/LA
2
Set
1373
2746.00
33.
10.2.5
Supplying and erecting approved make, 11 kV out door type drop out fuse with insulator complete with fuse holders, fuse barrel with metal fitting, fuse element mounted on M.S. channel with working current of 15 Amps capacity complete erected on provided cross arm.
2
Set
9821
19642.00
34.
8.4.23
Supplying & erecting inline cut point end pole D.P. Structure for 200 KVA Transforme with R.S.J. Pole 2 Nos. of size 100 x 116 mm x 11 Mtr. Long with suitable Distribution Box of C.R.C.A. Sheet 16 SWG (size 4 SqMtr.) with 4 Pole MCCB 300 Amps as incomer & 6 Nos. 63 Amps Kitkat for outing circuits. Transformer D.P. Structure includes the A. B. Switch 200 Amps, D.O. fuse Set & LA. Set. 2 Nos. Top channel of size 100 mmx 50 mm for erection of A. B. Switch & 2 Nos. Base channel of size 100 mm x 50 x mm for erecting Transformer. Channel Of size 75 x40 mm for erecting DO. Fuse Set, LA., A.B.

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fuse Set & L.A. Set. 2 Nos.Top channel of size 100 mmx 50 mm for erection of A.B. Switch & 2 Nos. Base channel of size 100 mm x 50 x mm for erecting Transformer. Channel of size 75 x40 mm for erecting D.O. Fuse Set, LA., A.B. Switch handle etc.Angle of size 50 x 50 x6 mm for erecting Distribution Box, Transformer Belt etc.as per drawing(App. 176 Kg. iron work) with neccessary clamps, Nut-bolts. Vee cross arm, top clip, insulators etc. complete with caution board & barbed wire. D.P. Structure shall be erected in provided c.c. foundation
1
Each
130443
130443.00
37.
8.4.17
Supplying & erecting single pole cut point channel set of for 11 kV HTOH. Line. Two channel of size 100 x 50 mm 1.6 m Long having stud angle of size 50 x 50 x 6 mm 1.5 m long with top piece of size 100 x 50 mm 0.45 m. Long with necessary clamps, nut bolts etc. complete as per drawing.
1
Each
6364
6364.00
38.
5.9.1
Supplying and erecting approved make extendable / non- extendable type 11 kV, 630A, load brea

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ation, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract.
Thus as per definition contract for building, construction……………of immovable property should only be considered as works contract
'Immovable property' is defined in section 3(26) of General Clauses Act, 1897 as follows:
“Immovable property' shall include land, benefits to arise out of land, and things attached to the earth, or permanently fastened to anything attached to the earth;”
Meaning of 'immovable property' as per Section 3 of the Transfer of Property Act, 1882 does not include Standing timber, growing crops or grass. The Hon'ble Supreme Court in the case of Commissioner of Central Excise, Ahmedabad Vs. Solid & Correct Engineering Works 2010 (252) ELT 481 = 2010 (4) TMI 15 –

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.
(1) Turn key projects like Steel Plants, Cement plants, Power plants etc. involving supply of large number of components, machinery, equipment's, pipes and tubes etc. for their assembly/installation erection/integration/interconnectivity on foundation/ civil structure etc, at site, will not be considered as excisable goods for imposition of central excise duty, the components, however, would be dutiable in the normal course.
Here we would like to draw your attention to the fact that our scope of work does not include construction of entire project of Metro stations, railway line, power supply, civil structures etc. but scope include “Shifting LT,HT Overhead lines crossing which are obstructing metro railway path and providing LT,HT underground cables for Nagpur Metro Rail Project.
The work is not construction of metro rail project but this is shifting of existing utilities obstructing metro railway path and providing supplying and installation of new underground cable along with

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es as a whole. They come into existence only by assembly and connection of various components and parts. Though each component is dutiable, the refrigeration/air conditioning system as a whole cannot be considered to be excisable goods. Air conditioning units, however, would continue to remain dutiable as per the Central Excise Tariff.
(4) Lifts and escalators. (a)Though lifts and escalators are specifically mentioned in sub heading 8428.10, those which are installed in building and permanently fitted into the civil structure, cannot be considered to be excisable goods. Such lifts and escalators have also been held to be non-excisable by the Govt. of India in the case of Otis Elevators India Co. Ltd. reported in 1981 ELT 720 (GOI) = 1981 (7) TMI 70 – GOVERNMENT OF INDIA. Further, this aspect was also a subject matter of C&AG's Audit Para No 7.1(b)/98-99| DAP NO 1867 which has since been settled by the C&AG accepting the Board's view that such lifts and escalators are not excisable go

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g CIN ORBC18082700076845 under CGST Act.,
Also as required by you we here by submit Tender document (4 sets) of works allotted to us by Nagpur Metro Rail Corporation.
03. CONTENTION – AS PER THE CONCERNED OFFICER
The submission, as reproduced verbatim, could be seen thus-
I would like to submit regarding their questionnaires as a jurisdiction officer as under.
Applicant have raised following questions
1. Whether EPC Contract for electrical cable supply and laying work can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting qut, improvement, modification, repair, maintenance, renovation, alteration or commissioning of immovable property wherein transfer of property in goods (whether as goods or in some Other form) is involved in the execution of such contract.
As per information provided by applicant, The applicant received order from Nagpur Metro Rail Corporation hereafter called as NMRCL for “Shifting LT,HT O/H lines

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le provided by the applicant, I find that there are different components like installation of cable, cement, joints, transport, insurance which are naturally bundled and supplied in conjunction with each other and are integral to one main supply i.e. supply of cable and if one or more components are removed the nature of main supply would get affected.
Now as per Section 2(119) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term.
“works Contract means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract”
So as to qualify as works contracts work there should be of transfer of property in goods of immovable property is necessary.
The Hon'ble Supreme

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ed for the permanent beneficial enjoyment of that to which it is attached.”
19. It is evident from the above that the expression “attached to the earth” has three distinct dimensions, viz. (a) rooted in the earth as in the case of trees and shrubs (b) imbedded in the earth as in the case of walls or buildings or (c) attached to what is imbedded for the permanent beneficial enjoyment of that to which it is attached. Attachment of the plant in question with the help of nuts and bolts to a foundation not more than 11/2 feet deep intended to provide stability to the working of the plant and prevent vibration/wobble free operation does not qualify for being described as attached to the earth under any one of the three clauses extracted above. That is because attachment of the plant to the foundation is not comparable or synonymous to trees and shrubs rooted in earth. It is also not synonymous to imbedding in earth of the plant as in the case of walls and buildings, for the obvious reason t

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ty of human and cable itself. Cables can be moved/shifted by excavation of earth and can be re-installed at other place, Transformers are rested on channels which are fitted on cement concrete base for its smooth operation and can be easily shifted/ moved to other sites by lifting the same with the help of the crain without damaging the same. It is Very clear that material is not installed for beneficial enjoyment of land but it is installed for more beneficial use of that material itself.
Section 2(30) defines composite supply as
“supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply”
Thus going through the above facts it is crystal clear that above said supply (activity) constitutes composite Supply and not a works contract.
Thus in my humble opi

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ed by the way of construction, erection, commissioning or installation of original works pertaining to (a) Railways including monorail and metro. 6%
The Precondition in the said notification is composite supply of works contracts pertaining to metro, as discussed earlier only work relating to immovable property can be classified as works contracts and thus the above said work does not fall in ambit works contract but it is composite supply of various items mentioned in work schedule submitted. Thus the said work can not be classified as works contract and the said notification is not applicable to the applicants case.
Thus going through the above facts it is clear that the above said supply (activity the dealer does not amounts works contract but said supply constitutes composite supply only
Hon. Forum is humbly requested to admit the application for Advance ruling and consider the above submission while disposing the application of the dealer.
04. HEARING
The case was taken u

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for “Shifting of LT,HT O/H lines crossing and providing LT,HT U/G cables from Hingna Depot CH. 19500 to Ambazari Lake CH 12500 for the Nagpur Metro Rail Project. They have also submitted that the work involves Supply, erection, testing and commissioning including transport, loading, unloading, insurance etc of transformer substation, HT & LT Overhead Line & Cable through Underground, for the Metro Rail Project. In the tender/ work order, the work schedule separately describes each activity to be carried out to complete the work and also rate for each activity is separately mentioned, by adding amount of each activity total estimated tender cost is derived and they have quoted in percent % above or below of the estimated cost.
Thus they had no option to quote the individual prices for each activity and the tender had to be accepted as a whole and they could not accept part activities. They have further stated that NMRCL department is insisting them to charge 12% GST as per Notfn. No. 1

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erefore discuss all the provisions relating to Works Contract, which is a mixture of service and transfer of goods. GST Schedule Il clearly mentions that the following are supply of services:-
a. construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly,
b. works contract including transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract
Hence Works contract will be treated as service and tax would be charged accordingly. As per Section 2(119) of the CGST Act, 2017, unless the context otherwise requires, the term works contract” means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is invo

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on and painted as per specification NO SS-AS/FSG.
4. Supplying and erecting 50 x 50 x 6 mm. angle iron as corner support 2m long fixed at the middle of the fencing frame and the other side inclined at 30 degree angle, in C.C. foundation of 15 x 15 x 40cm complete duly painted with one coat of red oxide and two coats aluminum paint.
5. Supplying & laying (including excavation) 15 cms. dia RCC Hume pipe with coupling collar of standard thickness at required depth up to 90 cms. below road/ ground surface, for enclosing provided cable & necessary back filling with light ramming to make the road/ ground surface as it was (Except bitumen carpet)
Section 3(26) of General Clauses Act, 1897 defines 'Immovable property' as follows:
“Immovable property' shall include land, benefits to arise out of land, and things attached to the earth, or permanently fastened to anything attached to the earth;”
a. It is evident from (1) above that they are providing cement concrete (cc) foundation for pump

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as it was. Therefore the implication is that the cables are enclosed in such RCC pipes which are kept under the ground at a certain depth and then the entire pipes with the enclosed cables are covered back with filling to make the road as it is. If this is not attached to earth, then what is it? This clearly satisfies the condition of being attached to earth. The pipes are fixed underneath the ground level underground, covered with filling and in such case it is clear that the said pipes are meant to be affixed permanently underneath the ground and therefore cannot be considered as a movable property.
We further find from the work schedule submitted by the applicant that their work involves supply, erection, testing and commissioning including transport, loading, unloading, insurance etc of transformer substations, HT & LT Overhead Line & Cable Through Underground. Their EPC contract for electrical cable supply and laying work can be classified as contract for building, construction,

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visions of Notification no. 11/2017-Central Tax (Rate) dated 28th June 2017 which is applicable to the present case.
Sl.No.
Chapter, Section or Heading
Description of Service
Rate (per cent)
Condition
1
2
3
4
5
 
Chapter 99
All Services
 
 
 
Section 5
Construction Services
 
 
 
Heading 9954 (Construction service)
(i) ……………………………..)
9
–
 
(ii) Composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017.
9
–
 
(iii) construction services other the (i) and (ii) above.
6
–
Hence as per the said Notfn it is very clear that the composite supply of works contract as in the subject case falls under (ii) attracting 18% GST. The said Notification was amended on 22.08.2017 vide Notfn No. 20/2017 – Central Tax (Rate) and is reproduced as under:-
Sl.No.
Chapter, Section or Heading
Description of Service
Rate (per cent)
Condition
1
2

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9) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction,……………of-
(a) a road, bridge, tunnel, or terminal…….;
(b) a civil structure…….. under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
(c) a civil structure ………… under the Housing for All (Urban) Mission/Pradhnn Mantri Awas Yojana,……….;
(d) a civil structure or any other original works pertaining to ………….. under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;
(e) a pollution control or effluent treatment plant,………….
6
 
 
 
(v) Composite supply of works contract as 6 defined in clause. (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of ORIGINAL WORKS pertaining to, (a) railways, excluding monorail and metro……….
6
 
 
 
(vi) Construction services other tha

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upply of works contract as 6 defined in clause. (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of ORIGINAL WORKS pertaining to, (a) railways, excluding monorail and metro ………
6
 
 
 
(vi) Services provided to the Central 6 Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of – (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedu

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State Government, Union territory or local authority, as the case may be
 
 
(iv) Composite supply of works contract…………
6
 
 
 
(v) Composite supply of works contract as 6 defined in clause. (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of ORIGINAL WORKS pertaining to, (a) railways, excluding monorail and metro ………
6
 
 
 
(vi) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017 provided to the Central 6 Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of – (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other bus

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te) and vide this amendment clause (v) as above was changed to include 'Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction,  ……………… pertaining to, (a) railways, INCLUDING monorail and metro.
In the subject case it is seen that the applicant is providing composite supply of Works Contract in respect of Metro but the reduced rate of tax is available only if the work is of the type of ORIGINAL WORKS.
Original Works would mean ; all new constructions; all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable; erection, commissioning or installation on of plant, machinery or equipment or structures, whether pre-fabricated or otherwise, etc. In the present case the work done by the applicant does not appear to be original works. The applicant themselves have stated that “Here we would like to draw your atte

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1/2018 dated 25.01.2018 and attract GST (9% each of CGST and SGST).
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 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA-47/2018-19/B-120
Mumbai, dt.25.9.2018
For reasons as discussed in the body of the order, the questions are answered thus –
Question 1:- Whether EPC Contract for electrical cable supply and laying work can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of immovable property wherein transfer of property in goods (Whether as goods or in some other form) is involved in the execution of such contract.
Answer:- Answered in the affirmative.
Question 2:- Whether these contracts can be classified as works contracts as per GST Law and wh

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Drip irrigation system laterals taxed at 12% GST, while sprinkler laterals face 18% GST.
Case-Laws
GST
Classification of goods/services/both – rate of tax – coverage of various items used in the sprinklers and drip irrigation systems sold individually as well as part of a complete system – Laterals of drip irrigation system will attract GST 12% (CGST 6% + SGST 6%) – Laterals of sprinklers will attract GST at 18% (CGST 9% + SGST 9%).
TMI Updates – Highlights, quick notes, marquee, an

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MPGST Act officers can issue IGST show cause notices without Section 4 notification, confirming jurisdictional authority.
Case-Laws
GST
Jurisdiction – Competency to issue SCN – absence of any

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Export Of Services
Query (Issue) Started By: – Paresh Shah Dated:- 24-9-2018 Last Reply Date:- 24-9-2018 Goods and Services Tax – GST
Got 3 Replies
GST
We are having RPO (Recruitment Services Outsourcing). We get paid in USD. Per month we get 5k-8K USD from client.
Do we have to pay GST in India.? We have Private limited company. Experts ::Please reply asap as we to file the return and do we have to mention any thing on audit report.
Reply By Nitika Aggarwal:
The Reply:
Dear Sir,
Can you please elaborate the kind of services being provided by you. Further, are these services consumed outside India ?
Regards
Nitika Aggarwal
9999804960
Reply By Yash Jain:
The Reply:
Dear Sir/Madam,
You have both the options to Pay the

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ITC ON COMMERCIAL VEHICLE PURCHASED ON LOAN
Query (Issue) Started By: – sonu jain Dated:- 24-9-2018 Last Reply Date:- 26-9-2018 Goods and Services Tax – GST
Got 5 Replies
GST
I am a sole proprietor of firm M/s ABC and my frm is GST registered. I deal in taxable supply of goods @5% GST. Now, i have decided to purchase a truck (for transportation of the same goods) on LOAN . I am incurring GST on its cost as well on its insurance payment. So my queries is :
a. Can i avail ITC on the above purchase?
b. If yes, then in order to avail ITC in whose name i should take the loan under my name or under my firm's name?
Reply By Yash Jain:
The Reply:
Dear Sir,
Yes you can very well avail the ITC.
Reason : You are using it for the

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BLOCK JOINING MORTAR: GST @ 18%, NOT 28%
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 24-9-2018

There are various products where tariff classification / heading poses a challenge, more so when such classification results in or impacts exemption and /or rate of tax.
Block Joining Mortar
One such item is 'Block Joining Mortar'which is widely used in building construction, viz joining masonry units like AAC blocks, concrete blocks, fly ash bricks etc. This product does not have refractory property and is also not used for surfacing preparations for facades, indoor walls, floors, ceilings etc.
Its chemical base is cementitious mortar modified with polymers. It is available in powdered form in 30 kg bags. It needs to be mixed thoroughly with water before applying a thin uniform layer of the paste to cleaned and leveled surface of the masonry units (AAC blocks, fly ash brick etc.) using trowel. It is, therefore, a bonding compound used for joining masonry

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putty, resin cements, caulking compounds and other mastics, painters' fillings
321490 – Other:
32149010 – Non-refractory surfacing preparations
32149020 – Resin Cement
32149090 – Other
Terms like non-refractory surfacing preparation or mortar are not defined in the GST Act, nor is the ambit of the related headings, discussed in the Explanatory Notes to the Tariff Act.
The contesting Heading 3824 covers prepared binders for foundry \moulds or cores; chemical products and pre­parations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.
On the Advance Ruling being sought on this classification issue, West Bengal Advance Ruling Authority (WBAAR) gave a ruling to the effect that 'SIKA Block Joining Mortar' is to be classified under Tariff Item 3214 90 90 of the Customs Tariff Act, 1975, and, therefore, taxable under Serial No. 24 of Schedule IV vide Notification No. 1/2017-Central Tax (Rate)

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under Tariff 3214 90 90.
* The AAR did not considered the fact that the Appellant's competitors are marketing similar products under HSN Tariff Heading 3824 50 90 and that the same type of product cannot be classified under two HSN Tariff Headings and thereby, chargeable under two different rates of tax.
Thus, the core issue to be addressed was whether the block joining mortar is to be classified under Tariff Head 3214 90 10, which the Appellant was declaring voluntarily for the past few years and which the WBAAR held as 3214 90 90 to be the correct classification, or Tariff Head 3824 50 90.
It was stated that while it had earlier classified their product 'SIKA Block Joining Mortar' under Tariff Head out of ignorance and it made no difference as the duty/tax payable under both the heads, that is Tariff Head 3214 90 10 and Tariff Head 3824 50 90, was the same. Under the GST Act, however, there is a difference of 10% which is pushing them out of market as its competitors

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Reverse Charge
Query (Issue) Started By: – Himanshu Agarwal Dated:- 24-9-2018 Last Reply Date:- 24-9-2018 Goods and Services Tax – GST
Got 1 Reply
GST
I am service recipient and receive a service of fuel delivery(Petrol/Diesel) on my petrol pump from Service provider good transport agency. In which i received a invoice that RCM would be applicable and tax should be discharge by SR and liability of tax payment is on service recipient. But In GST Return of FY 2017-18 no tax is paid by

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Guidelines for deductions and deposits of TDS by the DDO under GST.
G.O.MS.No. 482 Dated:- 24-9-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
–
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 482 Dated: 24-09-2018
ORDER:
Section 51 of the APGST Act 2017 provides for deduction of tax by the Government Agencies (Deductor) or any other person to be notified in this regard, from the payment made or credited to the supplier (Deductee) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees. The amount deducted as tax under this section shall be paid to the Government by deductor within ten days after the end of the month in which such deduction is made along with a return in FORM GSTR-7 giving the details of deductions and deductees. Further, the deductor has to issue a certificate to the deductee mentioning therein the contrac

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the Constitution, as such activities are treated neither supply of goods nor supply of services as per the Government of India notification no 14/2017-Central Tax (Rate) dated 28.06.2017 and State GO.Ms. No.261, Revenue (CT-II) Dept., dated 29.06.2017.
3. The subject section which provides for tax deduction at source was not notified to come into force with effect from 1st July, 2017, the date from which GST was introduced. Government of India has notified that these provisions shall come into force with effect from 1st October, 2018, vide Notification No. 50/2018 -Central Tax dated 13th September, 2018 and the Government of Andhra Pradesh also issued notification in GOMs No.476, Revenue (CT-II) department, dated:20-09-2018.
4. For payment process of Tax Deduction at Source under GST, two options can be followed, which are as under:
Option I: Generation of challan for every payment made during the month
Option II: Bunching of TDS deducted from the bills on weekly, monthly or any pe

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s GSTIN) and generate the CPIN (Challan). In the CPIN he shall have to fill in the desired amount of payment against one/many Major Head(s) (CGST/SGST/IGST) and the relevant component (e.g. Tax) under each of the Major Head.
iii. While generating the CPIN, the DDO will have to select mode of payment as either (a) NEFT/RTGS or (b) OTC. In the OTC mode, the DDO will have to select the Bank where the payment will be deposited through OTC mode.
iv. The DDO shall prepare the bill on state payment portal for submission to the respective payment authorities.
v. In the Bill,
a) the net amount payable to the Contractor/Supplier/Vendor ; and
b) 2% as TDS will be specified
vi. In case of NEFT/RTGS mode, the DDO will have to mention the CPIN Number (as beneficiary's account number), RBI (as beneficiary) and the IFSC Code of RBI with the request to payment authority to make payment in favour of RBI with these credentials.
vii. In case of the OTC mode, the DDO will have to request the payme

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tion II – Bunching of deductions and its deposit by the DDO
8. Option-I may not be suitable for DDOs who make large number of payments in a month as it would require them to make large number of challans during the month. Such DDOs may exercise this option wherein the DDO will have to deduct the TDS from each bill, for keeping it under the Suspense Head. However, deposit of this bunched amount from the Suspense Head can be made on a weekly, monthly or any other periodic basis.
9. Following process shall be followed by the DDO in this regard:
i. The DDO shall prepare the Bill based on the Expenditure Sanction. The Expenditure Sanction shall contain the (a) Total amount, (b) net amount payable to the Contractor/Supplier/Vendor and (c) the 2% TDS amount.
ii. The DDO shall prepare the bill on payment portal of State Government for submission to the respective payment authorities.
iii. In the Bill, it will be specified
a. the net amount payable to the Contractor; and
b. 2% as TDS

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attach a certified copy of the record maintained by him in this regard.
ix. The payment authority will pass the bill by clearing the Suspense Head operated against that particular DDO after exercising necessary checks.
x. In case of NEFT/RTGS mode, the DDO will have to mention the CPIN Number (as beneficiary's account number), RBI (as beneficiary) and the IFSC Code of RBI with the request to payment authority to make payment in favour of RBI with these credentials.
xi. In case of the OTC mode, the DDO will have to request the payment authority to issue Government Cheque in favour of one of the authorized Banks.
The Cheque may then be deposited along with the CPIN with any of branch of the authorized Bank so selected by the DDO.
xii. Upon successful payment, a CIN will be generated by the RBI/Authorized Bank and will be shared electronically with the GSTN Portal. This will get credited in the electronic Cash Ledger of the concerned DDO in the GSTN Portal. This can be viewed and the

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Chhattisgarh Goods and Services Tax Rules, 2017 in certain cases.
04/2018-GST Dated:- 24-9-2018 Chhattisgarh SGST
GST – States
Government of Chhattisgarh
Commercial Tax Department
Commissioner of State Tax
Atal Nagar, Raipur, 24th September, 2018
Order No. 4/2018-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Chhattisg

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Extend the period for submitting the declaration in FORM GST TRAN-1 till 31st January, 2019.
F.17(131)ACCT/GST/2017/3855 Dated:- 24-9-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
Jaipur, Dated September 24 ,2018
In exercise of the powers conferred by sub-rule (1A) of rule 117 of the Rajasthan Goods and Services Tax Rules. 201 7 read with section 168 of the Rajasthan Goods and Services Tax Act, 2

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Mountain Valley Springs India Pvt. Ltd., Versus Assistant Commissioner Of Goods and Service Tax, Bengaluru, and Others
GST
2018 (10) TMI 198 – KARNATAKA HIGH COURT – [2019] 64 G S.T.R. 268 (Kar)
KARNATAKA HIGH COURT – HC
Dated:- 24-9-2018
WRIT PETITION NO. 32774 OF 2018 (T-RES)
GST
Dr. VINEET KOTHARI J.
Mrs. Suja Surendran, Advocate for Mrs. Kavitha.N, Advocate for Petitioner.
Mr. T.K. Vedamurthy, AGA for R1 & R2 Mr. Jeevan. J. Neeralgi, Advocate for R3, R4, R5, R6 & R7 Mr. C. Shashikantha, ASG for R8.
ORDER
1. In response to the notice issued by this Court to respondent-Department, learned counsel for respondent-Department Mr. Jeevan J.Neeralgi, has produced before this Court a copy of Notification No.48/2018 – Ce

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e into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017,
(i) in rule 117,
(a) after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.”;
(b) in sub-rule (4), in clause (b), in sub-cla

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Seeks to prescribe concessional SGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018
FTX.56/2017/Pt-III/146-21/2018 Dated:- 24-9-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION No. 21/2018
The 24th September, 2018
No.FTX.56/2017/Pt-III/146.- In exercise of the powers conferred by sub-section (1) of Section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No- XXVIII of 2017) (hereafter in this notification referred to as “the said Act”), the Governor of Assam, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-state supplies of handicraft goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the co

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rative articles of wood (including inlay work, casks, barrel, vats)
6%
4.
4414 00 00
Wooden frames for painting, photographs, mirrors etc.
6%
5.
4420
Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]
6%
6.
4503 90 90 4504 90
Art ware of cork [including articles of sholapith]
6%
7.
4601 and 4602
Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]
2.5%
8.
4823
Articles made of paper mache
2.5%
9.
5607, 5609
Coir articles
2.5%
10.
56090020, 56090090
Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhal

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eads and small ware
2.5%
24.
7018 90 10
Glass statues [other than those of crystal]
6%
25.
7020 00 90
Glass art ware [incl. pots, jars, votive, cask, cake cover, tulip bottle, vase]
6%
26.
7113 11 10
Silver filigree work
1.5%
27.
7117
Handmade imitation jewellery (including natural seeds, beads jewellery , cardamom garland]
1.5%
28.
7326 90 99
Art ware of Iron
6%
29.
7419 99
Art ware of brass, copper/ copper alloys, electro plated with nickel/silver
6%
30.
7616 99 90
Aluminium art ware
6%
31.
8306
Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; including Bidriware, Panchlogaartware, idol, Swamimalai bronze icons, dhokrajaali)
6%
32.
9405 10
Handcrafted lamps (including panchloga lamp)
6%
33.
9401 50, 9403 80
Furniture of bamboo, rattan and cane
6%
34.
9503
Dolls or other toys made of wood or metal or textile materia

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Seeks to amend notification No. 12/2017 (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in It's 28th meeting held on 21.07.2018.
FTX.56/2017/Pt-III/131-14/2018 Dated:- 24-9-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION No. 14/2018
The 24th September, 2018
No. FTX.56/2017/Pt-III/131.- In exercise of the powers conferred by sub-section (1) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Assam in the Finance (Taxation) Department No. 12/2017 (FTX.56/2017/25 dated the 29th June, 2017), published in the Gazette of Assam, Extraordinary, vide number 346, dated the 29th June, 2017, n

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es relating thereto, the following new serial number and entries thereto shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“10A
Heading 9954
Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.
Nil
Nil”;
(e) against serial number 14, in the entry in column (3), for the words “declared tariff', the words “value of supply” shall be substituted;
(f) against serial number 19A, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;
(g) against serial number 19B, in the entry in column (5), for the figures”2018″, the figures “2019” shall be substituted;
(h) after serial number 24 and the entries relating thereto, the following new serial number and entries thereto shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“24A
Heading 99

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ertakings or PSUs from the financial institutions.
Nil
Nil;
(k) against serial number 36A, in the entry in column (3), after figures “36”, the word and figures “or 40” shall be inserted;
(l) after serial number 47 and the entries relating thereto, the following new serial number and entries thereto shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“47A
Heading 9983 or Heading 9991
Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.
Nil
Nil”;
(m) after serial number 55 and the entries relating thereto, the following new serial number and entries thereto shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“55A
Heading 9986
Services by way of artificial insemination of livestock (other than horses).
Nil
Nil;
(n) after serial number 65A and the entries relating thereto, the following new serial number and entries thereto shall be inserted, na

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of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.”;
(o) after serial number 77 and the entries relating thereto, the following new serial number and entries thereto shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“77A
Heading 9995
Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,-
(i) activities relating to the welfare of industrial or agricultural labour or farmers; or
(ii) promotion of t

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