Author: admin_gst

MSR Iron and Steel Industries India Private Limited, Balu Iron and Steels Company, M/s. Ramesh Iron and Steel Company India Private Limited Versus The Joint Commissioner of Sales taxes Coimbatore Division Coimbatore, The Commissioner of GST and Central Excise GST Bhavan, Goods and Service Tax Network (GSTN) ast Wing, Goods and Service Tax Council (GST Council) , The Union of India And The Government of Tamil Nadu – 2018 (9) TMI 543 – MADRAS HIGH COURT – TMI – Unable to upload FORM GST TRAN-1 – transition to GST Regime – main grievance in all these writ petitions is that the respective writ petitioner is not in a position to take excise duty credit in the stock of goods on the appointment of GST – Held that:- A circular has been already issued on 03.04.2018 by the Central Board of Indirect Taxes, by setting up a Grievance Redressal Mechanism to address certain grievance of the Assesses, which contemplates the appointment of a Nodal Officer to address the problem faced by the tax payers

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.Sundareswaran, learned Senior Panel Counsel takes notice for the respondents 3, 4 and 5. By consent of the parties, these writ petitions are taken up for final disposal at the admission stage itself. 2. All these writ petitions are filed by individual writ petitioners seeking mandamus directing the 2nd respondent to take action, including re-opening the common portal and extending the time period for filing the declaration in FORM GST TRAN-1, so as to enable the petitioners to submit the FORM GST-TRAN 1 in Column No.7(a) or electronically or manually by correcting the error of filing in Column 7(d) and accept the same as being in compliance with the provisions of Section 140 of the Central Goods and Services Tax Act 2017 / Section 140 of the Tamil Nadu Goods and Services Tax Act 2017 read with Rule 117 of the Central Goods and Services Tax Rules 2017 / Rule 117 of the Tamil Nadu Goods and Services Tax Rules 2017. 3. Heard both sides. 4. The main grievance in all these writ petitions i

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ate Government, it is for the petitioners/Assessees, to submit their applications in accordance with the said circular before the concerned Nodal Officer. 5. Accordingly, all these writ petitions are disposed of, without expressing any view on the merits of the matter, only with the following directions: (a) The respective writ petitioner shall submit their application in accordance with the circular dated 03.04.2018 within a period of two weeks from the date of receipt of a copy of this order to the respective Assessing Officer/Jurisdictional Officer/GST Officer. (b) On receipt of such application, the Assessing Officer/Jurisdictional Officer/GST Officer is directed to forward the application to the respective Nodal Officer within a period of one week. (c) The Nodal Officer in consultation with the GSTN shall take note of the grievances expressed by the petitioners/Assessees and forward the same to the Grievance Committee, which in turn would take an appropriate decision in the matter

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M/s. Priyanka Agencies Versus Union of India, The Chairman, Railway Board, New Delhi, The General Manager, The Senior Divisional Engineer (Co-ordination) , The Principal Financial Advisor & Chief Accounts Officer, The Principal Chief Commissioner of CGST and Central Excise, The State of Tamil Nadu And The Commissioner of State Goods and Service Tax, Ezhilagam – 2018 (9) TMI 544 – MADRAS HIGH COURT – TMI – Rate of tax – Held that:- By considering the fact that the petitioner has raised an issue with regard to the Chapter Heading in consonance with the work executed by him, certainly, it is for the authorities concerned to clarify the same as, at this stage, this Court, is not inclined to go into such issue and express any view – Petition dis

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Government Advocate (Tax) for the respondents 7 & 8. 3. The petitioner seeks to challenge the calculation of the Top Sheet regarding the petitioner's bill dated 23.03.2018. According to the petitioner, the Top Sheet prepared is not reflecting in the actual tax paid by the petitioner under the GST and Chapter Heading No. 995421 referred to in the Top Sheet pertains to the General Construction Services and therefore, the petitioner will not fall under such services. By contending so, the petitioner made a representation dated 14.06.2018 before the fifth respondent seeking clarification, more particularly, with regard to the relevant Chapter Heading applicable to the case of the petitioner. It is stated that the said representation is

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it is contended that it is open to the petitioner to make such representation before the concerned Official and if any such representation is made, the same will be addressed accordingly. 6. Considering the above stated facts and circumstances, more particularly, by considering the fact that the petitioner has raised an issue with regard to the Chapter Heading in consonance with the work executed by him, certainly, it is for the authorities concerned to clarify the same as, at this stage, this Court, is not inclined to go into such issue and express any view. Therefore, without expressing any view on the merits of the contentions raised by this Court, this writ petition is disposed of, by giving liberty to the petitioner to make a fresh rep

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2018 (9) TMI 1042 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – 2018 (17) G. S. T. L. 121 (A. A. R. – GST) – Input tax credit – rate of tax – restaurant services – applicability of N/N. 46/2017 dated 14.11.2017 – Whether the applicant is entitled to pay GST @ 18% (CGST-9% and SGST-9%) and claim input tax credit?
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Held that:- The classification of the services rendered by the applicant is, therefore, clearly defined under Service Code (Tariff) 996331. Notification No. 11/2017Central Tax (Rate) dated 28th June 2017 notifies the rate of central tax in column 4 on the intra-State supply of services of description as specified in column (3) of the Table in the notification, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2) – The restaurant services provided by the applicant are squarely covered under serial number 7 of the aforesaid Notification.
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Explanation given in Notification 46/2017 makes it clear that 2.5% tax shall

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They also enclosed copy of challan for ₹ 5,000/- bearing CIN number SBIN18012900060425 dated 11.01.2018. 2. The Applicant is in the business of running restaurants under the name and style of Café Coffee Day where non-alcoholic beverages and food items are served. Notification No.46/2017 dated 14.11.2017 provides that restaurants can pay GST @5% (CGST-2.5% and SGST-2.5%), provided they do not avail input tax credit of the tax paid on input goods and services. Notification No.11/2017dated 28.06.2017, at Sl.No.35, provides for levy of GST @18% (CGST-9% & SGST-9%) on supply of unclassified services and the suppliers are entitled to take input tax credit in the circumstances where they pay output tax. 3. The Applicant contends that Notification No.46/2017 dated 14.11.2017 applies in circumstances where the applicant does not avail input tax credit. It does not prevent a restaurateur from paying tax at 18% (CGST – 9% and SGST – 9%) and availing input tax credit. Therefore t

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hority for Advance Ruling in connection with the instant application for Advance Ruling. 5. The authorized representative Sri. S Vishnumurthy, Chartered Accountant appeared for personal hearing proceedings and submitted written arguments inter alia stating as under: 5.1 Section 16(1) of the Act confers a right to every registered person paying regular rate of tax to take input tax credit. The said right is conferred by the statue and can not be taken away by a notification. Statutes are framed by the Parliament and notification is issued by the Government. Parliament is superior to Government and therefore, what is given by the Parliament cannot be taken away by the Government. 5.2 Under the Notification, availment of concessional rate of tax @5% is subject to the condition that the input tax credit is not availed. If the condition is not fulfilled, then the concessional rate will not apply. The phrase provided that signifies that a particular thing must happen before another thing can

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or advance ruling as well as the submissions made by Sri. S Vishnumurthy, Chartered Accountant during the personal hearing. We also considered the issue involved, on which advance ruling is sought by the applicant, relevant facts & the applicant s interpretation of law. 7. The Applicant, filed the application dated 18.01.2018 seeking for advance ruling, seeking clarification as to Whether the applicant is entitled to pay GST @ 18% (CGST @ 9% and SGST @ 9%) and claim input tax credit? 8. The applicant is engaged in, as already discussed in Para 2, the business of running restaurants where food and non-alcoholic beverages are served. 8.1 The supply of food and beverage services is covered under Heading 9963 and Group 99633 as per Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 read with the Annexure to the said Notification. The said entries of the Annexure are reproduced below for reference: 71 Heading 9963 Accommodation, food and beverage services 72 Group 99631 Accom

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ion halls, events, marriage halls and other outdoor/indoor functions 85 996335 Catering services in trains, flights and the like 86 996336 Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators 87 996337 Other contract food services 88 996339 Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified The classification of the services rendered by the applicant is, therefore, clearly defined under Service Code (Tariff) 996331. Notification No. 11/2017Central Tax (Rate) dated 28th June 2017 notifies the rate of central tax in column 4 on the intra-State supply of services of description as specified in column (3) of the Table in the notification, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2). 8.2 The restaurant services provided by the applicant are squarely covered under serial numbe

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here such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]. ; We also find that in the same Notification the following explanation is provided: Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any se

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s also contended that the concessional rate of 5 % (2.5% CGST and 2.5% SGST) is subject to the condition that the input tax credit is not availed. If the condition is not fulfilled then the concessional rate will not apply. They further contend that in the event the concessional rate does not apply then their services would be covered under Serial number 35 of Notification 11/2017-Central Tax (Rate) dated 28th June 2017. This would require them to discharge tax at the rate of 18% and also entitle them to avail input tax credit. 8.5 The entry at serial no. 35 of Notification 11/2017-Central Tax (Rate) dated 28th June 2017 is as follows: 35 Heading 9997 Other services (washing, cleaning and dyeing services; beauty and physical well -being services; and other miscellaneous services including services nowhere else classified). 9 – The various services covered under the scope of Heading 9997 as per the Annexure to Notification 11/2017 are reproduced below for reference. 700 Heading 9997 Oth

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eeing to do an act 719 999793 Agreeing to refrain from doing an act 720 999794 Agreeing to tolerate an act 721 999795 Conduct of religious ceremonies or rituals by persons 722 999799 Other services nowhere else classified A reading of the above classification of services makes it clear that the applicant contends that his services shall fall under serial number 722 under the category of other services not elsewhere classified. 9. The question put forth by the applicant is Whether the applicant is entitled to pay GST @ 18% (CGST @ 9% and SGST @ 9%) and claim input tax credit? . The rate of tax is notified in Notification 11/2017-Central Tax (Rate) dated 28th June 2017. The scheme of the Notification is such that the rate of tax is described in direct conjunction with the classification of the service represented by the Chapter, Section or Heading under which the relevant service falls. Further the explanation given under serial number 4 of the notification reads Reference to Chapter , S

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is 18% for this entry. The extract of the entry is reproduced in para 7.5 above. This entry is applicable for services which are not specifically described under any other entry in the Annexure. The services provided by the applicant are classifiable under Heading 9963 and such services covered under heading 9963 are squarely covered under serial number 7 of the Notification. As the services provided by the applicant are covered under a specific heading and the Notification carves out a specific rate of tax for that heading, the same shall be applicable to the applicant. Serial number 35 would qualify for invocation only in respect of services that do not find classification elsewhere. Therefore the applicant is covered by serial number 7 and not 35. 9.2 In this regard the applicant has argued that the words provided that (refer para 7.3 above) give them an option to not to avail concessional rate of 5% and avail input tax credit. In this context we find the explanation given in Notif

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GST – States – CT/LEG/GST-NT/12/17/750 – Dated:- 21-8-2018 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 21st August, 2018 NOTIFICATION- 13/2018 In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following amendment in t

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2018 (9) TMI 1665 – CESTAT CHENNAI – TMI – Intellectual Property Service – Extended period of limitation – Appellant refined crude edible palm oil belonging to others, affixed their brand name ‘ROOBINI’ on the packages and collected brand royalty commission of ₹ 100/- per MT from such clients – Held that:- It is not the case that the appellant had informed the department about these transactions in ER-I returns. This being so, the extended period, can very well be invoked and hence the entire demand of service tax of ₹ 1,74,782/- with interest thereon is not being interfered with – However, taking into consideration that the issue was interpretational and there was reasonable cause for the failure to pay tax, the penalties imposed are set aside.
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Demand of ₹ 41,820/- under C&F Agent Service – Held that:- Following the ratio in Kulcip Medicines (P) Ltd. [2009 (2) TMI 89 – PUNJAB AND HARYANA HIGH COURT], the demand is unsustainable and requires to be set aside –

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y Service under section 65(55b) of Finance Act, 1994. Show cause notice dated 4.4.2006 was issued to appellants inter alia proposing demand of service tax of ₹ 1,02,139/- along with interest thereon and for imposition of penalty under various provisions of law. Another show cause notice dated 11.12.2007 was issued for the period 10/9/2004 to 31/03/2005 proposing demand of service tax of ₹ 1,74,782/- along with interest thereon and also for imposition of penalties under various provisions of law. The said show cause notice also proposed demand of ₹ 41,826/- as service tax liability for the years 2003 – 04 and 2004 – 05 with interest under the category of clearing and forwarding agents service. Both the show cause notices were adjudicated and the adjudicating authority confirmed the demands. In appeal, the Commissioner (Appeals) upheld the same. Hence appeal Nos.. ST/251/2010 and ST/269/2010. The appellant had paid up the amount of ₹ 1,74,782/- along with interest

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₹ 41,826/- relating to C&F Agents service, ld. counsel pointed out that the Commissioner (Appeals) had relied upon the decision of the Larger Bench of the Tribunal in Medpro Pharma Vs. Commissioner of Central Excise – 2008-TIOL-848-CESTAT-DEL-LB. However, the said decision has been overruled by the Hon ble High Court of Punjab and Haryana in Kulcip Medicines () Ltd. Vs. Commissioner of Central Excise – 2009 (14) STR 608 (P&H). The Hon ble High Court has held that the legislative intention to cover a person rendering C&F agent service is that the word and is to be understood in its conjunctive sense. 4. On the other hand, ld. AR Shri S.Govindarajan supports the impugned order. 5. Heard both sides. 6. In respect of demand of ₹ 1,02,139/- relating to appeal No. ST/251/2010, the ld. counsel is not contesting the demand and hence the impugned order is not interfered with. However, we find merit in the contention put forward by the appellant regarding penalty. As the

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2018 (10) TMI 1044 – AUTHORITY FOR ADVANCE RULING, GOA – 2018 (18) G. S. T. L. 359 (A. A. R. – GST) – Classification of supply – supply of goods or not? – job-work or not? – As per the application it is mentioned that, the chassis ownership is not transferred and hence it should be classified under job work.
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Whether the activity of building and mounting of the body on the chassis by the Applicant will result in supply of goods under HSN 8707 or supply of services under HSN 9988?
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Held that:- GST law does not distinguish between raw material, finished goods and semi-finished goods. It talks about input and Capital goods. Even, semi-finished goods or intermediates are goods and in turn ‘Input’ by the principal or the job worker – the argument of the applicant that they use their own material, hence, they should not be treated as job worker is not tenable under the provision of law.
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Bus body builder builds body on chassis provided by the principal for body building, and

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referred to as the SGST Act and CGST Act) by Automobile Corporation of Goa Limited, seeking an Advance Ruling in respect of the following question: Whether the activity of building and mounting of the body on the chassis by the Applicant will result in supply of goods under HSN 8707 or supply of services under HSN 9988. THE FACT OF CASE: – The Applicant M/s. ACGL is receiving chassis of the bus from OEMs on FOC Basis under the cover of delivery challan. They procure various inputs and services directly which are used for carrying out the body building on the chassis received. Once the Bus body is built and mounted on the chassis by the Applicant, the fully built vehicles is sent back to the OEMs/customers on payment of GST as per law which they consider@28%. The GST is paid on the material and activity carried out by the applicant (cost of the chassis is not included). The consideration received by the Applicant is towards the manufacturing of the bus bodies using its own procured mat

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ding body. The question arises for consideration is 1. Is the chassis complete without a body? -If the answer is affirmative then anything added more by anyone is the sale of goods. 2. If answer is negative, -It is a semi-finished goods then any treatment done by any other party on the chassis is the activity of the job work. Hence, it should be classified as supply of service under HSN 9988 which attracts 18% GST However, if we take the contention of the applicant to classify such treatments as supply of goods. It is relevant to consider the procedure followed by the applicant to receive the chassis which is owned by the other party to be worked upon since the cost of chassis is not considered in challan as per the contention of the applicant. As per the application it is mentioned that, the chassis ownership is not transferred and hence it should be classified under job work. As per the provision job work the job worker can use his own goods for providing the services of job worker i

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nput by the principal or the job worker. So, the argument of the applicant that they use their own material, hence, they should not be treated as job worker is not tenable under the provision of law. Moreover, it is clarified that, the fabrication of buses may involve the following two situations: a. Bus body builder builds a bus, working on the chassis owned by him and supplies the built-up bus to the customer, and charges the customer for the value of the bus. b. Bus body builder builds body on chassis provided by the principal for body building, and charges fabrication charges (including certain material that was consumed during the process of job-work). It is clarified that in case as mentioned at Para (a) above, the supply made is that of bus, and accordingly supply would attract GST @ 28%. In the case as mentioned at Para (b) above, fabrication of body on chassis provided by the principal (not on account of body builder), the supply would merit classification as service, and 18%

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2018 (11) TMI 1460 – CESTAT MUMBAI – TMI – CENVAT Credit – input services – general insurance – repair and maintenance of motor vehicles and those utilized for staff welfare – Held that:- The Order-in-Original confirms the demand without given any specific finding on the admissibility/inadmissibility of individual services covered by the impugned show-cause notice by observing that the assessee had admitted the liability and paid the same along with interest.
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The assessee had indeed paid liability and informed the Joint/Additional Commissioner on 17.11.2015 about the payment made, however, on 29.2.2015 in its reply to the showcause notice contested all the issues before original adjudicating authority. In these circumstances, the observation of the original adjudicating authority to the effect that the appellants are not contesting the demand is incorrect.
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The matter is remanded to the original adjudicating authority to give findings with respect to admissibility of credit

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udicating authority, in para 22 of the order, has observed as follows: – When service in question has only an indirect nexus with an output service, it would qualify as inputs service only if it is covered by any of the description of services specified in the inclusive part of the definition of input service. Therefore, CENVAT credit is available in respect of services that have a direct or indirect nexus with the output service and if the services are specified in the inclusive part of the definition. As alleged in the show-cause notice the services in question have no nexus with the output service provided by the assessee and are specifically excluded from the definition of input service . I therefore find that the CENVAT credit availed and utilized in respect of services covered by the show-cause notice dated 14.10.2015 is inadmissible as per the provision of Rule 2(1) of CENVAT Credit Rules, 2004. The assessee vide letter dated 17.11.2015 has submitted/intimated that, abiding to t

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it Rules, 2004 and AA without analyzing the changes made in the definition of input service, denied the said credit. In the finding portion of the OIO it is seen that AA has fully and indepth analyzed the input service definition as it changed periodically and I totally agree with the findings of the Adjudicating Authority, hence I do not find any merit in appellants this claim. 2.2 He argued that from the above it is apparent that both the original adjudicating authority as well as first appellate authority has not given any findings in respect of specific services involved in the instant case so far as show-cause notice pertaining to the period 2010 to 2014 is concerned. He argued that the impugned order is not a speaking order and therefore, the matter should be remanded to the original adjudicating authority for giving clear finding on the issue. 3. Learned AR relied on the impugned order. He argued that the Order-in-Original given specific finding from para 25 onwards in respect o

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2018 (12) TMI 73 – CESTAT KOLKATA – TMI – Refund of Service tax – export of goods – N/N. 41/2012-ST dated 29/06/2012 – it was alleged that appellant-assessee has not supported their claim by any evidence to show that all the services used by them have been used only in relation to export of goods and not for any other purpose – co-relation between the services received and utilized in relation to export of goods – Held that:- The services in respect of the said invoices mentioned at the brief fact above are the taxable specified services in terms of the said notification which have been rendered for the export of the said goods for the relevant period of claim and therefore, fulfilled the conditions/requirements of the said notification and the said amount is admissible for refund.
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An amount of ₹ 4,48,188/- claimed by the said claimant is admissible for refund of Service Tax paid on Taxable specified services in terms of the said notification – refund allowed – appeal allo

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that the appellants are merchant exporter and engaged in the export of Iron Ore. 6. I also find that the Ld. Commissioner (Appeals) has observed that the appellant assessee has not supported their claim by any evidence to show that all the services used by them have been used only in relation to export of goods and not for any other purpose. Further, he has also observed that there is no co-relation between the services received and utilized in relation to export of goods exported during the period for which refund has been sanctioned. 7. On going through the records, I find that the Refund Sanctioning Authority had examined the entire claim of the assessee and after scrutiny of the Documents has observed as under:- On scrutiny of input service bills/invoices against which the said claimant sought for refund pertaining to export made for the said period, the followings are observed: 01. -that the claimant has certified on all the original copy of invoices/bills/challans in terms of par

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r various categories of specified Services in terms of the said notification. The said claimant self-certified that the services pertaining to the said invoices have been received by them and have been rendered for specific shipping bills for export which evidences that the service in respect of those invoices have been used for the export made during the relevant documents and therefore, the said invoices involving Service Tax amounting to ₹ 4,48,188/- satisfied the conditions of the said notification read with Mof, DoR (TRU) Circular No.120/01/2010-ST dt. 19.01.2010 and para VII of circular no.112/06/2009-ST. DISCUSSION & FINDINGS I have carefully gone through the claim for refund of service tax paid on specified services used for export of goods against the shipping bill nos. i) 4352465 dt 08.03.2013 (LEO date 13.03.2013) ii) 4352169 dt.08.03.2013 (LEO Date 13.03.2013) iii) 4432548 dt. 13.03.2013 (LEO Date 14.03.2013) iv) 4297347 dt.0503.2013 (LEO Date 13.03.2013) v) 42973

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intitial claim i.e. ₹ 4,48,188/- for refund and the amount of rebate available under the procedure specified in paragraph 2 i.e. ₹ 1,91,434/-(FOB value ₹ 285355523- *0.2%) is ₹ 2,56,754/-, which is not less than twenty per cent of the rebate available under the procedure specified in paragraph 2. IV-that from the certification made on all the original copy of invoices/bills/challans, it is observed that the said claimant declared that they have received and used the specified services for export of the said goods by mentioning specific shipping bill nos. as well as taxable specified services. V.-that the said claimant declared that no CENVAT credit of service tax paid on the specified service used for export of said goods has been taken under the CENVAT Credit Rules, 2004. VI.-that the sale proceeds in respect of the said goods have been realized by the exporter in India in Foreign convertible currency in terms of para 4 of the said notification according to Fi

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t period of claim and therefore, fulfilled the conditions/requirements of the said notification and the said amount is admissible for refund. Therefore, I find that an amount of ₹ 4,48,188/- (Rupees Four Lakh Forty Eight Thousand One Hundred and Eighty Eight only), claimed by the said claimant is admissible for refund of Service Tax paid on Taxable specified services in terms of the said notification and therefore pass the following order: ORDER I do hereby allow exemption by way of sanctioning am amount of ₹ 4,48,188/- (Rupees Four Lakh Forty Eight Thousand One Hundred and Eighty Eight only), claimed by M/s. S. M. Niryat Private Limited, having registered office at 402, Sagar Trade Cube, 104, S. P. Mukherjee Road, Kolkata-700026 and holder of Service Tax Registration No. AAJCS7460EST001 as refund of whole of service tax paid on taxable specified service for export of goods against shipping bill nos. i) 4352465 dt 08.03.2013 (LEO date 13.03.2013) ii) 4352169 dt.08.03.2013 (

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Goods and Services Tax – Started By: – DK AGGARWAL – Dated:- 20-8-2018 Last Replied Date:- 28-8-2018 – Dear Sir GST-Input Tax Credit 1Please clarify if the ITC is available on replacement or repair of Tube lights, electric wire, in the office. In the purchase invoice of supplier GST number is appearing of buyer and in GSTR- 2A the ITC is shown. 2Similarly, in repair of godown, expenses are incurred for replacement of roof sheet etc and the ITC is appearing in GSTR- 2A. Please note its not a new construction . 3Similarly, is ITC available on replacement of CAR tyres, battery or service bill. ITC is available in GSTR- 2A as we have given our GST number to the supplier ? Kindly respond asap – Reply By Brijesh Verma – The Reply = ITC available

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n Kalyani – The Reply = Input tax credit is allowed on query 1 & 2. Third one is covered under ineligible list. – Reply By Pavan Mahulkar – The Reply = It may not be available for 2 also… Please read section 17 (c) works contract services when supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service; (d) goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business. Explanation.-For the purposes of clauses (c) and (d), the expression construction inc

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vailable in respect of the following, namely:- (a) motor vehicles and other conveyances except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply of such vehicles or conveyances ; or (B) transportation of passengers; or (C) imparting training on driving, flying, navigating such vehicles or conveyances; (ii) for transportation of goods; So it is clearly mentioned in the section that ITC shall not be available in respect of which indicates that neither on the purchases of the same nor on the parts there of – Reply By Ramaswamy S – The Reply = 1 ITC on replacement or repair of Tube lights, electric wire, in the office.- Allowed2 ITC on repair of godown, expenses are incurred for replacement of roof s

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Goods and Services Tax – Warehouse services – claim of benefit of exemption – agricultural produce or not – Whether the supply of warehouse services used for packing & storage of tea, was/is exempted

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Goods and Services Tax – Branding of goods – Whether mention of name of the Appellant on the goods, as required by FSSAI regulations and Legal Metrology Rules, amounts to brand name or not? – Claim of

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Goods and Services Tax – Classification of the supply – supply of UPS along with the battery – Mixed supply or not – naturally bundled goods – The storage battery has multiple uses and can be put to d

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Goods and Services Tax – RTI – GSTN Network – Keeping in view the supervisory powers of the Commission u/s 25(4) of the RTI Act, 2005, the Commission advises the Respondent to suo motu disclose the in

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GST – States – 21T of 2018 – Dated:- 20-8-2018 – Office of the Commissioner of sales Tax, Maharashtra State, 8th Flr., Vikrikar Bhavan, Mazgaon, Mumbai-400010 TRADE CIRCULAR No. JCST/Mahavikas/GST Enrollment/2018-19/B-719 Mumbai, Dt. 20/08/2018 Trade Circular No. 21T of 2018 Subject: Announcement of Special Campaign for GST Migration Pending cases, Ref. : 1. Trade Circular 18T of 2018 dated 31-07-2018 2. Trade Circular 19T of 2018 dated 10-08-2018 The GST Council in its 28th meeting approved the proposal to open the migration window for taxpayers, who have filed Part A of FORM GST REG-26, but not Part B of the said FORM. Such taxpayers are required to approach the jurisdictional Central Tax/State Tax nodal officers with the necessary detai

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rt B of the said FORM and have not yet submitted their request for opening of Migration Window, may approach these Special Desks with the Request Letter as mentioned in the Trade Circular 18T of 2018. For more details, the taxpayers are requested to refer the Trade Circular 18T of 2018 dated 31-07-2018 & Trade Circular 19T of 2018 dated 10-08-2018. This circular is clarificatory in nature and cannot be made use of for legal interpretation of provisions of Law. If any member of trade has any doubt, he may refer the matter to this Office for further clarifications. Rajiv Jalota Commissioner of Sales Tax, Maharashtra State No. JCST/Mahavikas/GST Enrollment/2018-19/B-719 Mumbai, Dt. 20/08/2018 Trade Circular No. 21T of 2018 – Circular – Tra

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2018 (8) TMI 1267 – SUPREME COURT OF INDIA – 2018 (18) G. S. T. L. J169 (SC) – Levy of GST on the one-time lease premium – letting plots of land on lease basis – long term lease – Held that:- Delay condoned – Issue notice, returnable in six weeks. – Special Leave Petition (Civil) Diary No(s). 25203/2018 Dated:- 20-8-2018 – Mr. A.K. Sikri And Mr. Ashok Bhushan JJ. For the Petitioner(s) : Mr. S. Ganesh, Sr. Adv., Mr. V. Raghuraman, Adv., Mr. Shailesh Sheth, Adv., Mr. Anand Sukumar, Adv., Mr. S.

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2018 (8) TMI 1415 – GUJARAT HIGH COURT – 2018 (16) G. S. T. L. 529 (Guj.) – Carry forward of balance CENVAT Credit as on 30.06.2017 – migration to GST Regime – petitioner did not file return within stipulated time – Held that:- Unless there is some prima facie evidence of genuine attempts at filing the returns having failed on account of technical errors, accepting a bald declaration by the petitioner would virtually amount to extending the time limit for filing the returns and this would lead to chaotic results.
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There is nothing on record to suggest that all throughout from 01.07.2017 till 27.12.2017, the petitioner made multiple efforts at filing the returns making necessary declarations of unused CENVAT Credit – In absence of any

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fly stated, the facts are that the petitioner, a private company is engaged in manufacturing activity. As on 30.06.2017, i.e. the last date of CENVAT regime, the petitioner has CENVAT Credit in the ledger account to the tune of ₹ 8.80 lakhs (rounded off). With the introduction of GST, section 140 of Central Goods and Service Tax Act provided for transfer of such CENVAT Credit. Rule 117 of the Central Goods and Service Tax Rules laid down time limit for filing return and making a declaration for the unused CENVAT Credit. Such time limit initially granted was for three months and extended from time to time. Lastly, it was extended till 27.12.2017. Admittedly, the petitioner did not file return which was to be done electronically till su

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or the petitioner, we do not find any reason to interfere. We are conscious, as pointed out by the counsel for the petitioner that some High Courts have intercepted and obviated the genuine difficulties in uploading the returns due to technical errors. However, facts of each case would have to be minutely examined. Unless there is some prima facie evidence of genuine attempts at filing the returns having failed on account of technical errors, accepting a bald declaration by the petitioner would virtually amount to extending the time limit for filing the returns and this would lead to chaotic results. 5. In this context, we notice that there is nothing on record to suggest that all throughout from 01.07.2017 till 27.12.2017, the petitioner m

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GST – States – 15/2018-GST – Dated:- 20-8-2018 – GOVERNMENT OF ASSAM OFFICE OF THE COMMISSIONER OF TAXES, ASSAM KAR BHAWAN DISPUR, GUWAHATI-6 CIRCULAR NO. 15/2018-GST Dated Dispur the 20th August, 2018. Sub : Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate- reg. No. CT/GST-15/2017/168.- References have been received regarding a clarification as to whether simple fertilizers, such as MOP (Murate of Potash) classified under Chapter 31, and supplied for use in manufacturing of a complex fertilizer, are entitled to the concessional GST rate of 5%, as applicable in general to fertilizers (i.e. fertilizers which are cleared to be used as fertilizers). 2.1 The matter has been examined. Chapter

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of other fertilizers, whether directly or through the stage of an intermediate product. 3. In the GST regime, tax structure on fertilizers has been prescribed on the lines of pre-GST tax incidence. The wording of the GST notification is similar to the central excise notification except certain changes to meet the requirements of GST. These changes were necessitated as GST is applicable on the supply of goods while central excise duty was applicable on manufacture of goods. Accordingly, fertilizers falling under heading 3102, 3103, 3104 and 3105, other than those which are clearly not to be used as fertilizers, attract 5% GST [S. No.182A to 182D of the First schedule to the notification No. 1/2017- (Rate) [FTX.56/2017/14 dated 29.06.2017]. H

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GST – States – 14/2018-GST – Dated:- 20-8-2018 – GOVERNMENT OF ASSAM OFFICE OF THE COMMISSIONER OF TAXES, ASSAM KAR BHAWAN DISPUR, GUWAHATI-6 CIRCULAR NO. 14/2018-GST Dated Dispur the 20th August, 2018. Sub : Clarification regarding applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products – regarding No. CT/GST-15/2017/167.-References have been received regarding the applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products during the course of continuous supply, such as Methyl Ethyl Ketone (MEK) feedstock, petroleum gases etc. 2. In this context, it may be recalled that clarifications on similar issues for specific products have al

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whether in this transaction GST would be leviable on the whole quantity of the principal raw materials supplied by the oil refinery or on the net quantity retained by the manufacturers of petrochemical and chemical products. 3. The GST Council in its 28th meeting held on 21-07-2018 discussed this issue and recommended for issuance of a general clarification for petroleum sector that in such transactions, GST will be payable by the refinery on the value of net quantity of petroleum gases retained for the manufacture of petrochemical and chemical products. 4. Accordingly, it is hereby clarified that, in the aforesaid cases, GST will be payable by the refinery only on the net quantity of petroleum gases retained by the recipient manufacturer

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GST – States – 13/2018-GST – Dated:- 20-8-2018 – GOVERNMENT OF ASSAM OFFICE OF THE COMMISSIONER OF TAXES, ASSAM KAR BHAWAN DISPUR, GUWAHATI-6 CIRCULAR NO. 13/2018-GST Dated Dispur the 20th August, 2018. Sub : Clarification regarding applicability of GST on various goods and services-reg. No. CT/GST-15/2017/166.- Representations have been received seeking clarification in respect of applicable GST rates on the following items: (i) Fortified Toned Milk (ii) Refined beet and cane sugar (iii) Tamarind Kernel Powder (Modified & Un-Modified form) (iv) Drinking water (v) Plasma products (vi) Wipes using spun lace non-woven fabric (vii) Real Zari Kasab (Thread) (viii) Marine Engine (ix) Quilt and comforter (x) Bus body building as supply of motor vehicle or job work (xi) Disc Brake Pad 2. The matter has been examined. The issue-wise clarifications are discussed below: 3.1 Applicability of GST on Fortified Toned Milk: Representations have been received seeking clarification regarding appli

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heading 1701. 4.2 Doubts seem to have arisen in view of Sl. No. 32 A of the Schedule Il of notification No. No. 1/2017- (Rate) [FTX.56/2017/14 dated 29.06.2017], which prescribes GST rate on All goods, falling under tariff items 1701 91 and 1701 99 including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or Nil GST) . 4.3 It is clarified that by virtue of specific exclusion in Sl. No. 32 A, any sugar that falls under 5% category [at the said Sl. No. 91 of schedule I of notification No. 1/2017- (Rate) [FTX.56/2017/14 dated 29.06.2017] gets excluded from the Sl. No. 32 A of Schedule 11. As all kinds of beet and cane sugar falling under heading 1701 are covered by the said entry at Sl. No. 91 of Schedule I, these would get excluded from Sl. No. 32 A of Schedule Il, and thus would attract GST @ 5%. 4.4 Accordingly, it is clarified that beet and cane sugar, including refined beet and cane sugar, will fall under heading 1701 and

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ct 5% GST in terms of the said notification. 6.1 Applicability of GST on supply of safe drinking water for public purpose: Representations have been received seeking clarification regarding applicability of GST on supply of safe drinking water for public purpose. 6.2 Attention is drawn to the entry at Sl. No. 99 of notification No. 2/2017- (Rate) [FTX.56/2017/15 dated 29.06.2017], by virtue of which water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] falling under HS code 2201 attracts NIL rate of GST. 6.3 Accordingly, supply of water, other than those excluded from Sl. No. 99 of notification No. 2/2017- (Rate) [FTX.56/2017/15 dated 29.06.2017], would attract GST at NIL rate. Therefore, it is clarified that supply of drinking water for public purposes, if it is not supplied in a sealed container, is exempt from GST. 7.1 GST rate on Human Blood Plasma: References have been received about the varying pract

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at normal human plasma would attract 5% GST rate under List I (Sl. No. 186), whereas plasma products would attract 12% GST rate, if otherwise not specifically covered under the said List. 8.1 Appropriate classification of baby wipes, facial tissues and other similar products: Varied practices are being followed regarding the classification of baby wipes, facial tissues and other similar products, and references have been received requesting for correct classification of these products. As per the references, these products are currently being classified under different HS codes namely 3307, 3401 and 5603 by the industry. 8.2 Commercially, wipes are categorized into various types such as baby wipes, facial wipes, disinfectant wipes, make-up remover wipes etc. These products are generally made by using non-woven fabrics of viscose and polyviscous blend and are sprinkled with demineralized water and various chemicals and fragrances, which impart the essential character to the product. The

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early excludes non-woven, impregnated, coated or covered with substances or preparations such as perfumes or cosmetics, soaps or detergents, polishes, creams or similar preparations. The HSN is reproduced as follows : The heading also excludes. Nonwoven, impregnated, coated or covered with substances or preparations [i.e. perfumes or cosmetics (Chapter 33), soaps or detergents (heading 3401), polishes, creams, or similar preparations (heading 3405), fabric, softeners (heading 3809)] where the textile material is present merely as a carrying medium. Further, HS code 3307 covers wadding, felt and non-woven, impregnated, coated or covered with perfumes or cosmetics. The HS code 3401, would cover paper, wadding, felt and non-woven impregnated, coated or covered with soap or detergent whether or not perfumed . 8.5 Further, as per the explanatory notes to the HSN, the heading 3307 includes wadding, felt and nonwovens impregnated, coated or covered with perfume or cosmetics. Similarly, as per

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specified embroidery product falling under 5809 and 5810 attracts GST @ 5%, as per entry no. 220 of the Schedule-I-5% of the above-mentioned notification. 9.2 The heading 5809 and 5810 cover embroidery and zari articles. These heading do not cover yarn of any kinds. Hence, while these headings apply to embroidery articles, embroidery in piece, in strips, or in motifs, they do not apply to yarn, including Kasab yarn. 9.3 Further all types of metallised yarns or threads are classifiable under tariff heading 5605. Kasab (yarn) falls under this heading. Under heading 5605, real zari manufactured with silver wire gimped (vitai) on core yarn namely pure silk and cotton and finally gilted with gold would attract 5% GST under tariff item 5605 00 10, as specified at entry no. 218A of Schedule-I-5% of the GST rate schedule. Other goods falling under this heading attract 12% GST. Accordingly, kasab (yarn) would attract 12% GST along with other metallised yarn, whether or not gimped, being textile

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017- (Rate) [FTX.56/2017/14 dated 29.06.2017]. 10.2 Therefore, it is clarified that the supplies of marine engine for fishing vessel (being a part of the fishing vessel), falling under tariff item 8408 10 93 attracts 5% GST. 11.1 Applicable GST rate on cotton quilts under tariff heading 9404-Scope of the term Cotton Quilt . 11.2 Cotton quilts falling under tariff heading 9404 attract a GST rate of 5% if the sale value of such cotton quilts does not exceed ₹ 1000 per piece [as per SI. No. 257 A of Schedule I of the notification No. 1/2017- (Rate) [FTX.56/2017/14 dated 29.06.2017]. However, such cotton quilts, with sale value exceeding ₹ 1000 per piece attract a GST rate of 12% (as per Sl. No. 224A of Schedule Il of the said notification), Doubts have been raised as to what constitutes cotton quilt, i.e. whether a quilt filled with cotton with cover of cotton, or filled with cotton but cover made of some other material, or filled with material other than cotton. 11.3 The matt

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he following two situations: (a). Bus body builder builds a bus, working on the chassis owned by him and supplies the built-up bus to the customer, and charges the customer for the value of the bus. (b). Bus body builder builds body on chassis provided by the principal for body building, and charges fabrication charges (including certain material that was consumed during the process of job-work). 12.3 In the above context, it is hereby clarified that in case as mentioned at Para 12.2(a) above, the supply made is that of bus, and accordingly supply would attract GST @28%. In the case as mentioned at Para 12.2(b) above, fabrication of body on chassis provided by the principal (not on account of body builder), the supply would merit classification as service, and 18% GST as applicable will be charged accordingly. 13.1 Applicable GST rate on Disc Brake Pad: Representations have been received seeking clarification on disc brake pad for automobiles. It is stated that divergent practices of c

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apter 68 covers articles of Stone, Plaster, Cement, Asbestos, Mica or similar materials. Further, HSN Explanatory Notes to the heading 6813 specifically excludes: (i). Friction materials not containing mineral materials or cellulose fibre (e.g., those of cork); (ii). Mounted brake linings (including friction material fixed to a metal plate provided with circular cavities, perforated tongues or similar fittings, for disc brakes) which are classified as parts of the machines or vehicles for which they are designed (e.g. heading 8708). 13.4 Thus, it is clear, in view of the HSN Explanatory Notes that the said goods, namely Disc Brake pad for automobiles, are appropriately classifiable under heading 8708 of the Customs Tariff Act, 1975 and would attract 28% GST. This Circular is clarificatory in nature and not meant for any interpretation of provisions of the Act and rules. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Commis

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GST – States – 33/2018-State Tax – Dated:- 20-8-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 20th August 2018. NOTIFICATION Notification No. 33/2018-State Tax No. GST-1018/C.R. 34/Taxation 1.- In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereafter in this notification referred to as the said Act ), the Government of Maharashtra, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned

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2018 (9) TMI 439 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI – Withdrawal of Advance Ruling application – Classification of services – supply of services by M/s. Sampada Caterers to the members of VCA Recreation Club – whether the services would fall under Restaurant service or under Outdoor Catering Service?
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Held that:- The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling application – application disposed off as withdrawn. – GST-ARA-45/2018-19/B-97 Dated:- 20-8-2018 – SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the M

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017 be applicable for the above mentioned Services or the said services fall under outdoor Catering Service as both these services now attract different rate of Tax ? The preliminary hearing in the matter was held on 24.07.2018 and the Final hearing was fixed for 23.08.2018 , but applicant filed letter dated 13.08.2018 received on 16.08.2018 in this office with request to allow withdrawal of the application filed on 25.06.2018 due to changes in the circumstances as per Notification No. 13/2018-Central Tax (Rate) and press release by the GST Council The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling application by th

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2018 (9) TMI 440 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI – Withdrawal of Advance Ruling application – Whether catering services which involve operating and managing the canteens/cafeteria of the customers, provided to corporate customers qualify as services provided by a restaurant, eating joint including mess, canteen with a GST rate of 5% as per entry 7(i) of the Schedule under N/N. 11/2017 (as amended vide Notification 46/2017)?
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Whether retail services of cooking and serving food and beverages by canteens, cafeteria etc, provided by the canteen/cafeteria to the employees or visitors (belonging to the customer) qualify as services provided by a restaurant, eating joint including mess, canteen with a GST rate of 5% as per

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ct and MGST Act ] by Sodexo Food Solutions India Private Limited, the applicant, seeking an advance ruling in respect of the following questions. Whether catering services which involve operating and managing the canteens/cafeteria of the customers, provided to corporate customers qualify as services provided by a restaurant, eating joint including mess, canteen with a GST rate of 5% as per entry 7(i) of the Schedule under Notification 11/2017 (as amended vide Notification 46/2017) ? Whether retail services of cooking and serving food and beverages by canteens, cafeteria etc, provided by the canteen/cafeteria to the employees or visitors (belonging to the customer) qualify as services provided by a restaurant, eating joint including mess, c

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2018 (9) TMI 441 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI – Withdrawal of Advance Ruling application – supply to SEZ units or not? – Can the supply of food services in the restaurant by the applicant within its premises to the employees and guests of SEZ? – Can supply of services in the hotel accommodation provided by hotel to the “employees and guests of SEZ units” can be treated as supply to SEZ units or not? – Whether the supply of food for consumption by hotel, eating house or restaurant away from restaurant eating house premises in the designated area of another company, for the employees and guests of the another company be treated as outdoor catering or canteen service?
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Held that:- The request of the applicant to wit

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g questions : 1. Can the supply of food services in the restaurant by the applicant within its premises to the employees and guests of SEZ units be treated as supply to SEZ units or not ? 2. Can supply of services in the hotel accommodation provided by hotel to the employees and guests of SEZ units can be treated as supply to SEZ units or not ? 3. Whether the supply of food for consumption by hotel, eating house or restaurant away from restaurant eating house premises in the designated area of another company, for the employees and guests of the another company be treated as outdoor catering or canteen service ? The preliminary hearing in the matter was held on 17.07.2018 and the Final hearing was held on for 07.08.2D18 and further applican

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2018 (9) TMI 442 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI – Withdrawal of Advance Ruling application – Does service involving nurturing, nursing and maintenance of flowers, fruits including coconut trees, greeneries, lawns etc agreed to be supplied by a contractor to the Applicant Trust, having its ashram establishment for yoga studies and spiritual practices in village Ganeshpuri, District Thane give rise to any incidence of tax under the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017?
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Held that:- The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling appli

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tor to the Applicant Trust, having its ashram establishment for yoga studies and spiritual practices in village Ganeshpuri, District Thane give rise to any incidence of tax under the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017. The preliminary hearing in the matter was held on 03.04.2D18 and it was pointed out to them that they cannot make application in joint name and therefore were requested to amend application accordingly. The applicant filed revised application on and the Final hearing was fixed for 21.08.2018, but applicant has filed letter dated 14.08.2018 received on 14.08.2018 in this office by email with request to grant the permission to withdraw application. The request of the ap

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2018 (9) TMI 479 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI – Withdrawal of Advance Ruling application – Classification of goods.
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Held that:- The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling application – application disposed off as withdrawn. – GST-ARA-47/2018-19/B-96 Dated:- 20-8-2018 – 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

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