Author: admin_gst

GST – States – 32/2018-State Tax – Dated:- 13-8-2018 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 13th August 2018. NOTIFICATION Notification No. 32/2018-State Tax. No. JC(HQ)-1/GST/2018/Noti/32/ADM-8.- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereafter in this notification referred to as the said Act )

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2018 (9) TMI 232 – ALLAHABAD HIGH COURT – TMI – Correction in the order dated 31st July, 2018 – On 31st July, 2018, the respondents were granted time for filing counter affidavit, but there arose error due to inadvertence – Held that:- The error is typographical, apparent on record – The application is allowed. – Writ Tax No. 1050 of 2018 Dated:- 13-8-2018 – Hon'ble Bharati Sapru And Hon'ble Dinesh Kumar Singh, JJ. For the Petitioner : Nishant Mishra, Vipin Kumar Kushwaha For the Respondent : A.S.G.I.,C.S.C. ORDER [Civil Misc. (Correction) Application No. 2 of 2018] This application seeks correction in the order dated 31st July, 2018. Heard learned counsel for the parties. It is stated that on 31st July, 2018, the respondents were

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redit. The petitioner has alleged in the petition that despite making several efforts on the last date for filing of the application, the electronic system of the respondent no.2 did not respond, as a result of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time. Learned counsel for the revenue prays for and is allowed one month's time to file a counter affidavit. List this matter on .04.09.2018. In the meantime, the respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They will also

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2018 (9) TMI 500 – CESTAT NEW DELHI – TMI – Valuation – appellant had received certain amounts towards electricity and water charges since 2008-2009 and on which no service tax has been paid – Rule 5(2) of Service Tax (Determination of Value) Rules – Held that:- It is a matter of record that appellants have been charging 20% of sales proceeds from “Shan-e-Bhopal Restaurant” as a commission for providing support service to business in the form of providing space for the restaurant and other infrastructure support which included the premises for housing restaurant, man power, security service, etc. It is also a matter of fact that electricity and water charges have also been recovered by the appellant from the restaurant owner on actual basis and same has been deposited with the respective authorities providing electricity and water to the said premises – appropriate Service tax is payable on 20% commission charged by the appellant from ‘Shan-e-Bhopal restaurant’ for providing the premi

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ppellant – the charges collected by them towards electricity and water, are not to be included in the taxable value for charging service tax.
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Appeal allowed. – Service Tax Appeal No. 50156 of 2015 – ST/A/52885/2018-CU[DB] – Dated:- 13-8-2018 – Mr. C L Mahar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Shri Sandeep Mukherjee, CA for the Appellants Shri Sanjay Jain, AR for the Respondent ORDER Per: C L Mahar: The brief facts of the matter are that appellant has entered into a joint venture with Madhya Pradesh State Tourist Corporation and started a rail coach restaurant in the name of Shan-e- Bhopal . As per the terms and conditions of the agreement, the appellant is receiving 20% of sale proceeds in the form of commission for providing space and other infrastructural support such as electricity water manpower and security etc. to the Shan-e-Bhopal . During the audit by the department, it was detected that the appellant had received certain amounts towards electricit

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de his order dated 22.7.2014 has further confirmed the charges raised in the above mentioned order of Asstt. Commissioner. It has been contended by the learned advocate appearing on behalf of appellant that: (i) that the service tax amount chargeable on 20% commission charged by the appellant from the sale proceeds of Shan-e-Punjab restaurant the service tax under Business Support service has already been deposited by them from time to time. Wherever, there have been any delay, interest is also being paid by the appellant; (ii) that the charges collected by them towards electricity and water charges, same were on the actual basis and after collecting the electricity and water charges, same have been deposited by them with the respective authorities providing the services of water and electricity supply. It has further been added that so far as the demanding of service tax on water and electricity charges are concerned, the same is not within the provisions of service tax law as they ha

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sion of 5 years cannot be invoked in their case. 3. Learned advocate appearing on behalf of the appellant have also placed reliance on certain decisions of this Tribunal wherein it has been provided that the charges recovered by the service provider as an pure agent should not form the part of the taxable value of the services. (i) Shakeel Afjal Ladak vs. CCE, Mumbai I [2014 (34) STR 144 (Tri-Mum)]; (ii) Mandhana Exports vs. CCE, Kolhapur [2017 (49) STR 554 (Tri-Mum)]; and (iii) Mohan Enterprises vs. CCE, Visakhapatnam [2011 (21) STR 619 (Tri-Bang)] 4. We have also heard the learned DR and he has reiterated the findings of the impugned order in appeal of the Commissioner (Appeals). 5. We have heard both the sides and have also perused the record of the appeal. It is a matter of record that appellants have been charging 20% of sales proceeds from Shan-e-Bhopal Restaurant‟ as a commission for providing support service to business in the form of providing space for the restaurant an

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nment agencies and the charges for use of the said facilities is being raised on the service provider i.e. the appellant on actual basis which the appellant is collecting from the Shan-e-Bhopal Restaurant' and same is deposited with the authorities providing electricity and water. In view of these facts, it can be concluded that the appellant is purely working as an agent in collecting the charges with regard to supply of water and electricity and deposited the same with authorities concerned. The provisions of Rule 5(2) of Service Tax (Determination of Value) Rules provides that wherever the expenditure cost incurred or received by the service provider as a pure agent, same shall be excluded from the taxable value of the service. As all the conditions provided in Rule 5(2) of Service Tax Valuation Rules, 2006 are satisfied, we are of the opinion that appellant has behaved purely as and agent and the charges of electricity and water cannot be included in the taxable value of the se

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2018 (9) TMI 736 – CESTAT HYDERABAD – TMI – CENVAT Credit – inputs – Welding Electrodes, Steel Plates, Sheets and Angles which were used exclusively for repair and maintenance within the factory premises – period May 2015 to March 2016 – Held that:- There is no dispute as to the fact that the Welding Electrodes, Steel Plates and Sheets, Angles were used exclusively for repairs and maintenance within the factory during the period May, 2015 to March, 2016 – It is seen from the records, these repairs and maintenance was in respect of the plant and machinery which is used for manufacturing of final products was the claim which has not been disputed by the lower authorities.
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The definition of Input includes all goods used in the factory by the manufacturer of the final products. In the case in hand, it is undisputed that appellant is a manufacturer and has used various inputs in this case, exclusively for repairs and maintenance of plant and machinery which are used for the manufactu

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eedings issued by the said show cause notice. Revenue was preferred an appeal before the First Appellate Authority who following the judgment of the Hon ble High Court of Andhra Pradesh in the case of Sree Rayalaseema Hi Strength Hypo Ltd., [2012 (278) ELT 167] set aside the Order-in-Original. 4. On careful consideration of submissions made by both sides, I find that the Adjudicating Authority was correct in setting aside the demands raised by the show cause notice, for more than one reason. 5. Firstly, there is no dispute as to the fact that the Welding Electrodes, Steel Plates and Sheets, Angles were used exclusively for repairs and maintenance within the factory during the period May, 2015 to March, 2016. The First Appellate Authority has categorically recorded the same and not disputed as to the exclusive usage of this inputs for repairs and maintenance. It is seen from the records, these repairs and maintenance was in respect of the plant and machinery which is used for manufactur

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t for the provision of any taxable service specified in sub-clauses (zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) of section 65 of the Finance Act; C) Capital goods except when used as parts or components in the manufacture of a final product; D) Motor vehicles; E) Any goods, such as food items, goods used in a guesthouse, residential colony, club or a recreation facility and clinical establishment, when such goods are used primarily for personal use or consumption of any employee; and F) Any goods which have no relationship whatsoever with the manufacture of a final product. It can be seen from the above reproduced definition, the said definition includes all goods used in the factory by the manufacturer of the final products. In the case in hand, it is undisputed that appellant is a manufacturer and has used various inputs in this case, exclusively for repairs and maintenance of plant and machinery which are used for the manufacturing activity. 6. In my considered vie

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2018 (9) TMI 1041 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – 2018 (17) G. S. T. L. 494 (A. A. R. – GST) – Exemption from GST – affiliation to specified universities and providing degree courses to students under related curriculums – N/N. 12/ 2017 – Central Tax dated 28.06.2017.
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Whether the services provided by the applicant in affiliation to specified universities and providing degree courses to students under related curriculums are exempt from Goods and Services Tax vide entry no. 66 of the Notification No. 12/ 2017 – Central Tax dated 28.06.2017?
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Held that:- Since the “Services provided by an educational institution to its students, faculty and staff” is exempt from tax under the Central Goods and Services Tax Act and the applicant qualifies as an educational institution in so far as those courses for which affiliation has been obtained from the University in the State of Karnataka and for which University Curriculum is prescribed and the qualifications recognized by

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udents exempt from Karnataka Goods and Services Tax vide entry no. 66 of the Notification No. 12/ 2017 – State Tax (Rate) dated 28.06.2017 subject to the condition that such education services provided must be as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force. – AAR No. KAR ADRG 20/2018 Dated:- 13-8-2018 – SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER Represented by: Sri Abhi Parakh, Advocate ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017 AND SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 1. M/s Emerge Vocational Skills Private Limited, (called as the Applicant hereinafter), having its registered office at 30, Galaxy, 3rd Floor, 1st Main, 3rd Phase, J.P.Nagar, Bengaluru 560078, having GSTIN number 29AADCE4523A1Z3, has filed an application for Advance Ruling under Section 97 of CGST Act,

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ning partner to the National Skill Development Corporation of the Government of India and has been engaged in providing education to students under the said scheme; ii. The applicant is affiliated to specified universities and provides degree courses to students under related curriculum. While the administration and the curriculum is managed by the applicant, the examination is conducted and degree is granted by the University ( university curriculum ). b. The Government of India has with effect from 1st July 2017, introduced a unified GST to replace the various indirect tax levies (i.e. Central Excise, VAT, Service Tax, Entry Tax, etc.) The Government has exempted certain services from levy of GST and has issued a Notification No. 12/ 2017 -Central Tax (Rate) dated 28th June 2017 to that effect. c. Entry No. 66 of the said notification exempts services provided by education institutions to its students, faculty and staff. The said notification also defines an educational institution a

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nts qualification/ degree to the students enrolled with the colleges/ institutions affiliated to the University e. Section 59 of the Karnataka Universities Act 2000 empowers the University, to be set up by the Government, to affiliate colleges to run education curriculum. Further section 66 of the said Act empowers the University to affiliate or recognize other institutions other than colleges, within its jurisdiction to provide education in the State. Accordingly, while the University set up by the Government grants degree / qualification, the education is delivered by institutions like colleges etc. under an approval or affiliation by the University. f. The applicant states that he is already affiliated to the following universities: i. Bharathiyar University, Tamil Nadu ii. Osmania University, Telangana iii. Acharya Nagarjuna University, Andhra Pradesh The applicant proposes to obtain an affiliation with a university in the State of Karnataka and shall thereafter be engaged in provi

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an institution providing services by way of, – (i) Pre-school education and education up to higher secondary school or equivalent; (ii) Education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force; (iii) Education as a part of an approved vocational education course. i. The essence of the above exemption is that the institution in question must qualify as an educational institution . Once this condition is fulfilled, the services provided by such institution to its students and faculty shall by default be eligible for the above exemption. j. The National Academy of Customs, Indirect Taxes and Narcotics has issued a write up on Educational Services from which the following is extracted: What is the meaning of education as a part of curriculum for obtaining a qualification recognized by law? It means that only such educational services are in the negative list as are related to delivery of education as a part of the curriculum that

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olves examination being conducted by the University and all successful candidates are granted University degrees. l. The applicant submits, in view of the above, university curriculum offered by the applicant may qualify as services provided by educational institution to its students and accordingly exempt from goods and services tax. 4. FINDINGS & DISCUSSION: (a) The contention of the applicant is examined. The applicant has submitted that he proposes to obtain an affiliation with a University in the State of Karnataka and shall thereafter be engaged in provision of education in affiliation with the said university in the State of Karnataka. (b) The applicant also undertakes that the courses would be conducted as per the curriculum of the university concerned in affiliation with them and the examination would be conducted by the University and degrees shall be granted to the successful candidates of the institution. (c) Notification No. 12/ 2017 – Central Tax (Rate) dated 28.06.20

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and qualifications which are recognized by law would be issued to the successful candidates. Hence the institution would qualify as an educational institution for the purposes of such courses only which lead to a qualification recognised by any law for the time being in force. (d) Entry No. 66 of the Notification No. 12/ 2017 Central Tax (Rate) dated 28.06.2017 gives the applicable rate of tax on services and the same reads as under Sl.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per ent.) Condition 66 Heading 9992 Services provided – (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or housekeeping services performed in such educational institution; (iv) services relating t

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able mutatis mutandis under the Karnataka Goods and Services Tax Act also. 5. In view of the foregoing, we rule as follows RULING a. The services provided by the applicant in affiliation to specified universities and providing degree courses to students under related curriculums to its students exempt from Central Goods and Services Tax vide entry no. 66 of the Notification No. 12/ 2017 – Central Tax (Rate) dated 28.06.2017 subject to the condition that such education services provided must be as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force. b. The services provided by the applicant in affiliation to specified universities and providing degree courses to students under related curriculums to its students exempt from Karnataka Goods and Services Tax vide entry no. 66 of the Notification No. 12/ 2017 – State Tax (Rate) dated 28.06.2017 subject to the condition that such education services provided must be as a part of a curriculum

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GST – States – 7/2018-STATE TAX – Dated:- 13-8-2018 – KERALA STATE GOODS AND SERVICES TAX DEPARTMENT NOTIFICATION No. 7/2018-STATE TAX No. CT/22046/2017-C1. Thiruvananthapuram, 13th August 2018. In exercise of the powers conferred by section 168 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter referred to as the said Act), read with sub-rule (5) of rule 61 of the Kerala State Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said

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2018 (10) TMI 746 – AUTHORITY FOR ADVANCE RULING, PUNJAB – 2018 (18) G. S. T. L. 273 (A. A. R. – GST) – Classification of supply – Lab Manual comprising bulk of instructional /educational printed material – whether printing is merely incidental to the primary use or not?
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Whether ‘Lab manual’ written by authors as prescribed by Educational Boards and which also contains, apart from chapter wise printed material and printed question and answers, some blank sheets / papers for exercise by students, would be classified under GST Tariff heading 4901 as ‘Printed Books’ which carries Nil rate of tax or would it be classified under the GST tariff heading 4820 which attracts tax @ of 12% (CGST + SGST) under the description ‘ Laboratory Notebooks’?
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Held that:- ‘Lab Manual’ is primarily a printed book in the major part with a smaller, yet not insignificant part dedicated to providing blank space to the students to do his/her written exercises.
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It is seen that this issue has bee

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in the major printed instructional material of the book.
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The Lab Manuals being published by the applicant are rightly classifiable under the GST Tariff heading 4901 as ‘printed books’ and would consequently carry Nil rate of tax which is presently applicable to the said heading.
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Ruling:- The Lab Manual being published by the applicant which comprises of a bulk of instructional /educational printed material as per syllabus of educational board and which also contains some blank pages for the students to practice or write, would be classified under GST Tariff heading 4901 as printed books which currently carry a Nil rate of tax. – AAR/GST/PB/004 Dated:- 13-8-2018 – NAVDEEP BHINDER AND G.S. BAINS, MEMBER Present for the Applicant: Sh. Naresh Chawla, Advocate (Note: An Appeal against this order lies with the Appellate Authority in terms of Section 99 and Section 100 of the CGST Act, 2017 and Section 99 and Section 100 of the PGST Act, 2017 within a period of thirty days from

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n 16.07.2018 before the Advance Ruling Authority, Punjab on which date Sh. Naresh Chawla, Advocate appeared on behalf of the applicant. The questions raised by the applicant have been discussed at length. The counsel for the dealer had submitted a detailed written submission, which is reproduced as under. Written submissions & synopsis by the Applicant in respect of application for Advance Ruling 1. The applicant industry is manufacturing the Lab Manuals called Books printed/published in accordance with the specified syllabus issued by CBSE for class VI to class XII which is written by the authors as per prescription by Educational Boards. It comprises of the entire syllabus of the practical subject described and consists of the comprehensive study material covering syllabus, questions/answers part & some leafs for the use of the students. The printed material is in book form which is covered under chapter 4901 attracting nil duty at entry no. 119 of Schedule of Exempted goods

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rial for education (Chapter-wise for student) & only few blank papers for exercise purpose are left. These books are written by an author as per syllabus issued and as prescribed by the board(s) are only printed by the printing/publishing industry. The printed material also comprises of the questions/answer part & the blank sheet is only meant for the exercise of the students. 3. The Lab Manual is designed in such form that it covers the text & the some vacant spaces for exercise. It is pertinent to mention here that the printed material in the form of text, question/answer is of the primary use whereas the vacant space of exercise is only incidental to the primary use of the book. The main object of the printed material is to provide the text of book as per syllabus to the student including the question/answer and this object is primary whereas the vacant sheet attached is only incidental for the formation of the books, Lab Manual is prescribed by CBSE for the student of c

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may also include printed texts for copying manually In common parlance they are more akin to handwriting note books for practicing rather than work books containing printed exercises. This definition of Exercise Books is in harmony with other items specified under Chapter Heading 4820 of erstwhile CETA, 1985 such as registers, note books, diaries, letter pads etc. where printing is incidental to their primary use i.e. writing. The fact that printing is incidental to their primary use is the guiding principle for classification of Exercise Books under heading 4820 of erstwhile CETA, 1985. 3. Printed work books on the Other hand are books where printing is not merely incidental to the primary use. HSN Explanatory notes (A) to the heading 49.01 reads as, Books and booklets consisting essentially of textual matter of any kind, and printed in any language or characters…include…textbooks (including educational workbooks sometimes called writing books), with or without narrative texts, w

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on in manuscript); technical publications; books for reference such as dictionaries, or without printed instructions, for completion by drawing or colouring; sometimes cultured illustrations for guidance are incorporated. They also include similar books with invisible outlines or colour which can be made visible by rubbing with a pencil or applying water with a paint brush, and also books in which the small amounts of water colour required for colouring are contained in the books (e.g., in the form of a palette). The issue of classification of text books and printed work text books was subject matter of CWP No. 7198 of 2016 = 2016 (9) TMI 323 – DELHI HIGH COURT before the Hon ble High Court of Delhi. It was claimed by the petitioner that the said goods are appropriately classifiable in Chapter 49 of the Central Excise Tariff Act, whereas the department was considering classification as exercise books in Chapter 48 (4820) of Central Excise Tariff Act. The Hon ble High Court of Delhi vid

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s, there may be considerable amount of printed matter but the printing is incidental to their primary use of writing by hand. It is observed that the main feature which differentiates Work Books of heading 4901 from the Exercise Books of heading 4820 is that whereas the Work books of heading 4901 contain questions or exercise with space for writing the answers whereas, the Exercise Books of heading 4820 contain printed texts with space for copying manually. Discussion and Findings : 1. We have carefully gone through the facts of the case and the relevant legal and administrative instructions applicable in the present case. After going through the material supplied by the applicant , it is seen that the question which has been raised by the applicant can be framed as – whether Lab manual written by authors as prescribed by Educational Boards and which also contains, apart from chapter wise printed material and printed question and answers, some blank sheets / papers for exercise by stud

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07.2017, in case of Printed workbooks, where printing is not merely incidental to the primary use of the goods, it has been held such goods classified under printed workbooks fall in chapter 49, in contrast to cases where printing is incidental to the primary use i.e writing in which cases the goods have been held classified under the chapter heading 4820, In the present case, perusal of sample lab manual supplied by the applicant, who has been described above, clearly shows that printing is not merely incidental to the primary use, but actually forms a major part of the book and fulfills the primary objective of imparting knowledge to the student. Rather writing becomes the incidental part in the case on hand as the blank pages providing space to the students to write form a lesser part of the Lab manual and enables the students to write in the context of what they have learnt in the major printed instructional material of the book. Hence it becomes clear after balancing the facts of

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ntext of classification under the erstwhile Central Excise Tariff Act, 1985, the ratio of these Circulars would be equally applicable to classification under the GST Tariff as chapter 48 and 49 are based on the same lines in both these Tariffs. 6. In view of the above discussions and findings, we reach the conclusion that the Lab Manual being published by the applicant which comprises bulk of instructional /educational printed material as per syllabus of Educational Board and which also contains some blank pages for the students to practice or write, would be classified under GST Tariff heading 4901 as printed books which currently carry a Nil rate of tax. 7. Accordingly we pronounce the following Advance Ruling under section 98(4) of the CGST Act, 2017 and section 98(4) of the Punjab GST Act, 2017 to the question raised by the applicant: The Lab Manual being published by the applicant which comprises of a bulk of instructional /educational printed material as per syllabus of education

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GST – States – PA/ETC/2018/163 – Dated:- 13-8-2018 – DEPARTMENT OF EXCISE AND TAXATION Bhupindra Road, Patiala, Punjab ORDER The 13th August, 2018 No. PA/ETC/2018/163.-In exercise of the powers conferred by section 168 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Punjab Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules),

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GST – States – 12015/CT/Pol-56/3/2017-Policy – Dated:- 13-8-2018 – File No.POL-56/3/2017-Policy-CCT 1/9785/2018 Commissionerate of CT and GST, Odisha (At Cuttack) (Finance Department, Government of Odisha) No. 12015/CT/Pol-56/3/2017-Policy Dated: 13-08-2018 To Head of CT & GST Circle JaJpur Circle, JaJpur Road Sub:- Clarification on refund of GST compensation cess paid on coal Ref: Your office letter No.2584 dated 03.08.2018 Sir, In inviting a reference to the letter referred to above, the issues raised therein are clarified below. 1. Whether coal purchased by M/s. Jindal Stainless Limited and used in power generation for captive use in manufacturing steel will qualify as input? Coal purchased and used in power generation for captive u

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ons of the CGST Act and the rules made there under will apply in relation to refund claims of compensation cess. Section 54 (3) of the CGST Act (clause (i) of 1st of the Proviso) permits claim of refund of any unutilized input tax credit at the end of any tax period relatable to zero rated supplies made without payment of tax. Thus, a taxpayer can claim refund of any unutilized ITC including ITC of compensation cess relatable to zero rated supplies made without payment of tax. In the case under consideration, if goods manufactured by the applicant have been exported without payment of tax and the refund application is otherwise in order, the amount of ITC (of compensation cess) to the extent relatable to the goods exported without payment o

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2018 (11) TMI 1365 – CESTAT CHENNAI – TMI – Refund claim – time limitation – case of appellant is that refund claim is hit by time-bar since the relevant date is 31.3.2015 on which date the last installment was paid by the appellant during the period of investigation – Held that:- The duty has been determined by the adjudicating authority by order dated 6.1.2017 only. The appellant has come to know that he has paid excess duty only on such date. Therefore, the refund claim filed in February 2017 is well within the time and the contention of the department that the date of payment of last installment should be the relevant date is without any merits – refund allowed – appeal allowed – decided in favor of appellant. – Appeal No. E/41271/2018

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Commissioner (Appeals) stating that the refund claim is hit by time-bar since the relevant date is 31.3.2015 on which date the last installment was paid by the appellant during the period of investigation. The Commissioner (Appeals) rejected the refund claim observing that the refund claim is hit by time-bar. Aggrieved, the appellant is now before the Tribunal. 2. On behalf of the appellant, ld. counsel Shri S. Kannappan submitted that duty was confirmed only on 6.1.2017 when the adjudicating authority passed the order with regard the issue under adjudication. The appellant had paid a total amount of ₹ 5,83,304/- on various dates during the time of investigation. The amounts paid during investigation have to be treated as a deposit wi

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onfirmed, the balance of ₹ 58,008/- which is due for refund has to be considered paid only on 31.3.2015 and the relevant date would be this date and thereby the refund claim is beyond the period of limitation. 4. Heard both sides. 5. the issue is whether the refund claim dated February 2017 is hit by time-bar. The duty has been determined by the adjudicating authority by order dated 6.1.2017 only. The appellant has come to know that he has paid excess duty only on such date. Therefore, the refund claim filed in February 2017 is well within the time and the contention of the department that the date of payment of last installment should be the relevant date is without any merits. The impugned order is set aside and the appeal is allowe

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GST – States – G.O. Ms. No. 40 – Dated:- 13-8-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 40, Puducherry, dated 13th August 2018) NOTIFICATION In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereafter in this notification referred to as the said Act), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.

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2018 (12) TMI 860 – CESTAT KOLKATA – TMI – Penalty – Demand alongwith interest and penalty appropriated in the adjudication order – Held that:- There is no material of miss-statement or willful suppression of fact with an intent to evade payment of Service Tax – Further, the appellant has paid the entire amount of demand of ₹ 11,465/- alongwith applicable interest and 25% of the penalty imposed under Section 78, which has been appropriated in the adjudication order – appeal allowed – decided in favor of appellant. – Appeal No. ST/75127/2018 – FO/76518/2018 – Dated:- 13-8-2018 – Shri P.K. Choudhary, Member (Judicial) Shri Sushil Goyal, CA for the Appellant (s) Shri A.K. Biswas, Suptd.(AR) for the Respondent (s) ORDER Per Shri P.K. Choudhary 1. The appellant is a small scale manufacturer of excisable goods and is also engaged in performing job work. They usually carry out process of annealing the materials sent to them by their customers. During the course of audit for the financi

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the adjudication order upholding the demand of service tax amounting to ₹ 11,465/- alongwith interest and equal amount of penalty under Section 78. Ld. Commissioner (Appeals) also upheld the penalty imposed under Section 77 i.e. ₹ 2,75,000/- and a penalty of ₹ 5,000/-. Hence, the present appeal before the Tribunal. 2. Ld. Consultant appearing on behalf of the appellant company submits that for failure to deposit tax, specific penalty is prescribed in Section 78, which has been imposed by the Adjudicating Authority and also upheld by the First Appellate Authority and which has also been paid by the appellant. It is his submission that maximum penalty upto 100% of the tax amount is imposable and it is never the intention of the Statute to impose unlimited penalties on the assessee. Ld. Consultant further argued that the appellant assessee was under the bonafide belief that being a small scale service provider the threshold limit of ₹ 8,00,000/- was available to th

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Accordingly he imposed a penalty of ₹ 1000/- and for the subsequent period i.e. w.e.f. 10.05.2008, upto the date of non-obtaining of ST-3 Return, i.e. 08.02.2012, @200 per day for 1370 days have been calculated which amounts to ₹ 2,74,000/-, has been imposed. He further imposed penalty of ₹ 5,000/- for non-filing of ST-3 Return during the period. On perusal of records, I do not find any material of miss-statement or willful suppression of fact with an intent to evade payment of Service Tax. Further, the appellant has paid the entire amount of demand of ₹ 11,465/- alongwith applicable interest and 25% of the penalty imposed under Section 78, which has been appropriated in the adjudication order. Accordingly, I find that the provisions of Section 80(1) of the Finance Act, 1994 are applicable to the facts of this case. I therefore, set aside the penalties of ₹ 1,000/-, ₹ 2,74,000/- and ₹ 5,000/- imposed under various provisions of Section 77 by i

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2018 (8) TMI 1773 – KERALA HIGH COURT – [2018] 58 G S.T.R. 147 (Ker) – Revision of returns rejected – KVAT Act – incorrect values of inter-State purchases and stock transfer inwards shown in annual returns – Asst. Commissioner felt that the revision would alter the turnover – Held that:- To put the problem in perspective, to revise or not revise a return is the question. To revise the return, the dealer faces a Departmental objection. It is two fold : revision permitted, it will alter the declared turnover ; and the company has not produced documents, such as forms F and FA, to prove the genuineness of the claim. On the maintainability of the writ petition, too, the Department objects. It presses into service the alternative remedy.
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The alternative remedy – Held that:- True, the company has a remedy under section 55 of the Act-a statutory appeal. But once the issue stands repeatedly addressed by this court and precedents with clear holding subsist, driving the suitor to the rigm

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sed revision will alter the turnover – the possible change of turnover alone is insufficient, for the provisions have received a beneficial, purposive interpretation from the Division Bench. The contingency must have been coupled with Departmental detection and consequential action-for assessment and penalty. Here, neither happened.
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The respondents are directed to permit the petitioner to revise the returns for the assessment year 2015-16. The respondents will enable the company to revise the returns, in the presence of the assessing officer, within four weeks after receiving the judgment copy – petition allowed. – W. P. (C). No. 12478 of 2018 . Dated:- 13-8-2018 – Dama Seshadri Naidu J. For the Petitioner : Joseph Jerard Samson Rodrigues For the Respondents : V. K. Shamsudeen , Senior Government Pleader and Dr. Thushara James , Government Pleader JUDGMENT DAMA SESHADRI NAIDU J.- 1. Facts in brief : Petitioner-Eveready Industries India Ltd., is an assessee under the Kerala Value

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des an opportunity of hearing to the company. The Asst. Commissioner felt that the revision would alter the turnover. The company, then, on March 6, 2018, submitted its exhibit P5 reply, explaining that it had requested for the revision as early as on February 1, 2017, just after the company's submitting its audit report-that is on January 31, 2017. 4. Eventually, the Asst. Commissioner issued the exhibit P6 order, rejecting the company's request for revising the returns ; he reiterated his earlier assertion : the likely change of turnover. Aggrieved, eveready filed this writ petition. 4. Submissions : Petitioner's : 5. Sri Joseph Jerard Samson Rodrigues, the company's counsel, has submitted that the Assistant Commissioner has mechanically declined the company's request, but with no valid reason. According to him, the company's conduct was bona fide, yet the Asst. Commissioner failed to appreciate it. To elaborate, Sri Rodrigues has submitted that the omission w

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v. Asst. Commissioner [2018] 58 GSTR 134 (Ker) judgment, dated May 23, 2018, in W. P. (C) No. 13691 of 2018 and Commercial Tax Officer-I v. C. R. Varghese [2018] 58 GSTR 137 (Ker) ; MANU/KE/1248/2018. 7. Respondents': 8. Dr. Thushara James, the learned Government Pleader, has strenuously contended that the exhibit P6 order of rejection is unassailable. According to her, the company's case does not fall within the scope of section 42(2) of the Act. According to her, even the Circular No. 8 of 2018 bars the company's revision, for it would result in changed turnover. 9. To be specific, Dr. James has contested the company's claim of bona fide approach and the inadvertent omission. According to her, the company ought to have filed the return along with audit certificate. But the company, she maintains, requested for revision of return only after its filing the audit certificate. 10. Referring to C. R. Varghese [2018] 58 GSTR 137 (Ker) ; MANU/KE/1248/ 2018, Dr. James has su

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otal turnover for a year is at least ten lakh rupees, among others, will be liable, according to section 6, to pay tax on its sale or purchase of goods. The liability to pay tax, indeed, is on the taxable turnover. Section 8 allows the payment of tax at compounded rates. Chapter IV, covering sections 15 to 19A, deals with registration and permit. 14. Important for our purpose is Chapter V : Assessment, recovery of tax, and penalty. Section 20 mandates filing of returns. Section 21 describes how a return submitted under sub-section (1) of section 20 amounts to self-assessment. Under section 21(2), as set out succinctly in C. R. Varghese [2018] 58 GSTR 137 (Ker) ; MANU/KE/1248/2018, the dealer, on its detecting any mistake in the monthly return, can rectify a mistake and file a revised return within two months from the last day of the return period. But sub-section (9) of section 22 prohibits any such revision if the authorities have initiated any proceedings on their detecting an offenc

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kh rupees must get its accounts audited annually and must submit a copy of the audited statement of accounts and certificate to the Department. Sub-section (2) of section 42, on the other hand, enables a revision of return on detection of any omission or mistake in the annual return, compared with the audited figures. The revised annual return will be filed along with the audit certificate, accompanied by proof of payment of tax, any interest, and penal interest calculated at twice the rate specified under sub-section (5) of section 31. The proviso to section 42(2) also prohibits any revision by a dealer against whom penal action is started. The provision, pivotal for our purpose, reads : "42.(2) Where any dealer detects any omission or mistake in the annual return submitted by him with reference to the audited figures, he shall file revise annual return rectifying the mistake or omission along with the audit certificate. Where, as a result of such revision, the tax liability incr

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also that this facility shall not be available to dealers against whom assessment proceedings have already been initiated based on such defects : Provided also that such revision shall be allowed on the basis of the instructions issued by the Commissioner from time to time." (Italics1 added) 18. In fact, in tune with this amendment brought about through Act 5 of 2018 (The Kerala Finance Act, 2018), the Government issued Circular No. 8 of 2018, dated April 21, 2018. Granted, sections 21(2), 22(9), 22(10), 42(2) and 79B of the Act deal with the revision of returns, but they are subjected to a few conditions. 19. Section 79B, too, contains a non-obstante clause and prohibits revised return when the Department detects tax evasion and begins proceedings against that evasion. 19. The company's concern : 20. Inv. No. Date TIN Party Location Uploaded Value Correct -Value 26122253 11.6.2015 9150000006 Eveready Lucknow 1,619,109 169,109 271187320 4.3.2016 33310640024 -do Chennai 84,106

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ed statement ; (3) there will be no change in the turnover already conceded ; (4) no revision will be allowed to dealers against whom assessment proceedings have already begun ; and (5) the revision must be based on the instructions the Commissioner issues from time to time. Precedential analyses : 23. I may, however, note that this court, on earlier occasions, has examined this issue threadbare. In Syed Ali Rajba Judgment, dated November 16, 2017, in W. P. (C) No. 34709 of 2017, the assessee showed the total invoice amount as ₹ 81,600, but while giving the details of turnover of inter-State purchase in a separate part of the return, he showed it as ₹ 8,01,600. The court found it to be a clerical error. HDFC Bank Ltd. [2018] 58 GSTR 134 (Ker) judgment, dated May 23, 2018, in W. P. (C) No. 13691 of 2018, however, noticed the problem of change in turnover if revision was allowed. The court remanded the matter to be decided under section 42(2). No decision rendered on merits,

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ss it is established, Alwaye Sugar Agency [2017] 5 KHC 638 continues, that the assessee wilfully fudged the accounts to evade tax, the tax authorities, in a civilized society, should give due regard to the dignity of the members of the trading community. That is, they should be more accommodative to the reasonable requests for regularising the technical omissions to ensure tax compliance. 26. The mechanical application of procedural provisions, Alwaye Sugar Agency [2017] 5 KHC 638 cautions, in a taxing statute, without regard to the statutory purpose, does not augur well for the reputation of the taxman, whose attitude must change with the times, so citizens see him more as a facilitator for tax compliance rather than a legally empowered money snatcher. 27. If we note the facts of Alwaye Sugar Agency [2017] 5 KHC 638, an assessee under the KVAT Act filed annual returns for the year 2011-2012 and paid the tax. Later, when its accounts audited, it noticed some mistakes. The assessee, the

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Nani A. Palkhivala (Kindle Edn.). approach will only augment the state coffers and lessons the consumer burden, too. 29. C. R. Varghese : 30. As we shall see, Alwaye Sugar Agency [2017] 5 KHC 638 was appealed against. A learned Division Bench in the Commercial Tax Officer-I v. C. R. Varghese [2018] 58 GSTR 137 (Ker) ; MANU/KE/1248/2018, has affirmed Alwaye Sugar Agency [2017] 5 KHC 638. In yet another well articulated judgment, the Division Bench has treated the issue exhaustively. In fact, it is a common judgment in appeals arising out of four writ petitions. In all the cases, a few common features were found : (1) The time granted for the revising the returns was over ; (2) the request for revision was not simultaneous with the filing of the audit report ; (3) the Department began no assessment proceedings before it received the assessee's request for revision ; (4) the defects sought to be rectified cannot be strictly labelled technical or clerical ; and (5) the revised returns,

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there cannot be inferred an interdiction or prohibition from filing a revised return in circumstances where a mistake is detected after the period specified. If such a prohibition is inferred, then it will lead to even an honest dealer being inhibited from pointing out a bona fide mistake ; thus depriving the State of the tax actually due and keeping himself on tender-hooks as to when and if the assessing officer detects such mistake . . . ." 33. The court never found, C. R. Varghese [2018] 58 GSTR 137 (Ker) ; MANU/KE/1248/2018 also notes, that the revision of return is not permissible unless there is a mistake or omission as reflected in the audited statement. The assessing officer does have the authority to examine the claims for revision, according to C. R. Varghese [2018] 58 GSTR 137 (Ker) ; MANU/KE/1248/2018, even beyond the period and decide the question under well-established principles of law and ensure that the attempt is not to cover up or get over a penal provision or a

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dentally, came from the same learned judge who authored both. There the issue was this : Whether a dealer can file revised returns under section 42(2) of the Act, after the authorities' initiating the proceedings under section 25 of the KVAT Act and after assessment of escaped turnover ? 36. The respondent-assessee claimed that whatever was notified as escaped turnover under section 25 of the Act was returned as tax suffered. It found favour with the Tribunal. On appeal, the Division Bench reversed it. M. M. Enterprises [2013] 63 VST 323 (Ker) ; [2012] (0) SCJ Online (Ker) 3193 (DB) accepts that the notice under section 25 will not amount to penal action. So the proviso to section 42, as it stood then, would not apply. But the revised return, under section 42, must confine itself to any omission or mistake in the returns as the audited figures expose. 37. On facts, M. M. Enterprises [2013] 63 VST 323 (Ker) ; [2012] (0) SCJ Online (Ker) 3193 (DB) reveals that the omission detected w

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ms F and FA, to prove the genuineness of the claim. On the maintainability of the writ petition, too, the Department objects. It presses into service the alternative remedy. 40. First, I may take up the last : the alternative remedy. True, the company has a remedy under section 55 of the Act-a statutory appeal. But once the issue stands repeatedly addressed by this court and precedents with clear holding subsist, driving the suitor to the rigmarole of a remedy, be it an alternative one, serves no purpose. After all, for a Constitutional Court, the alternative remedy is a self-imposed limitation. And it is "self-imposed", not "other-imposed", at that. 41. Next, about the documents not produced : Form F and Form FA. Indeed, the company admits its omission and calls it inadvertent. To prove an admitted fact, documentary proof is a superfluity. 42. And, finally, about the core objection-change of admitted turnover. First, to be fair to the Department, this issue did not

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e a reckless one, mindless of the probable impact that it could have on the tax payer. (2) Unless the dealer wilfully fudged the accounts to evade tax, the tax authorities, in a civilized society, should give due regard to the dignity of the members of the trading community. (3) The mechanical application of procedural provisions, in a taxing statute, without regard to the statutory purpose, does not augur well for the reputation of the taxman. (4) The Department cannot adopt a hyper-technical approach if the dealer volunteers to rectify the omissions and pay the differential tax- especially if there is no departmental detection of any suppression. (5) If an honest dealer volunteers to pay his taxes, the Department should not come in the way ; on the contrary, it should reward him. (6) The sole prohibition is only against the revision of returns when the dealer has been proceeded against for a defalcation or other offense. (7) Barring section 42(2), all other provisions-Sections 21(2),

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2017] 5 KHC 638), I reckon the possible change of turnover alone is insufficient, for the provisions have received a beneficial, purposive interpretation from the Division Bench. The contingency must have been coupled with Departmental detection and consequential action-for assessment and penalty. Here, neither happened. M. M. Enterprises [2013] 63 VST 323 (Ker) ; [2012] (0) SCJ Online (Ker) 3193 (DB), on the other hand, contemplated twin conditions : suppression and Departmental action. Here, rather than suppression, I find omission, an inadvertent one, at that. And there is no Departmental detection or action, to repeat. Conclusion : 47. So, I allow this writ petition, setting aside the exhibit P6, and also by directing the respondents to permit the petitioner to revise the returns for the assessment year 2015-16. The respondents will enable the company to revise the returns, in the presence of the assessing officer, within four weeks after receiving the judgment copy. I also clarify

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Goods and Services Tax – GST – Dated:- 11-8-2018 – The Goods and Services Tax Council has simplified the return filing process for small businesses. The GST Council, in its 28th meeting held on 21st July, 2018 in New Delhi, in principle approved the new return formats and associated changes in law for small businesses. Taxpayers who have a turnover upto ₹ 5 crores in the previous financial year shall have facility to file quarterly return with monthly payment of taxes on self-declaration basis. For such taxpayers, simplified returns have been designed called Sahaj and Sugam. Those taxpayers who have no purchases, no output tax liability and no input tax credit to avail in any quarter of the financial year shall file one NIL return fo

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Goods and Services Tax – Started By: – Maneesh Agarwal – Dated:- 11-8-2018 Last Replied Date:- 21-8-2018 – I'm looking for under construction apartment which would be ready in a month time.Builder is asking to pay GST on below items. Should GST be applicable on all these items? UDS consideration Cost of construction of apartment Township infrastructure charges Infrastructure and Amenities charges Development charges for Water & Electricity Development Charges for Pipes Gas Development charges for GeneratorThanks, -Maneesh – Reply By Himansu Sekhar – The Reply = Yes GST is applicable on all such charges – Reply By PAWAN KUMAR – The Reply = As per my view, GST shall be levied at 18% on such items, hence, builder is asking for payment

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Goods and Services Tax – GST – Dated:- 11-8-2018 – The month-wise details of Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), Integrated Goods and Services Tax (IGST) and Cess collected by the Government till 31st July, 2018 are as under: (In Rs. Crore) Month GST collection Jul 17 21,572 Aug 17 95,633 Sep 17 94,064 Oct 17 93,333 Nov 17 83,780 Dec 17 84,314 Jan 18 89,825 Feb 18 85,962 Mar 18 92,167 Apr 18 1,03,459 May'18 94,016 Jun'18 95,610 Jul 18 96,483 Total 11,30,217 In the absence of any past precedent, it shall be difficult to compare the GST revenue collection with the corresponding months of the previous years due to a number of factors like overlap of taxpayers pre and post introduction of GST, va

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Goods and Services Tax – GST – Dated:- 11-8-2018 – Government has compensated to the States/UTs for the reported revenue deficit on account of implementation of Goods and Services Tax (GST). As per provisions in Section 7 of the GST (Compensation to States) Act, 2017 loss of revenue to the States on account of implementation of Goods and Services Tax shall be payable during transition period and compensation payable to a State shall be provisionally calculated and released at the end of every two months during transition period of 5 years. As per Section 4 of the said Act, financial year 2015-16 has been taken as the base year for calculating compensation amount payable to States for loss of revenue during transition period. The projected

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nnexure-I Details of GST Compensation released to States/ UTs for FY 2017-18. S. No. Name of State/UT GST Compensate on released for July and Aug 2017 (Rs. In Crore) GST compensation released for Sep and Oct 2017 (Rs. In Crore) GST Compensation released for Nov and Dec 2017 (Rs. in Crore) GST Compens ation released for Jan and Feb 2018 (Rs. in Crore) GST Compens ation released for March 2018 (Rs. in Crore) Total (Rs. In Crore) (1) (2) (3) (4) (5) (6) (7) (8) Andhra 1 Pradesh 116 266 0 0 0 382 2 Arunachal Pradesh 15 0 0 0 0 15 3 Assam 338 331 15 202 94 980 4 Bihar 692 1054 373 922 99 3140 5 Chhattisgarh 253 562 219 449 106 1589 6 Delhi 115 42 0 0 169 326 7 Goa 68 35 99 50 29 281 8 Gujarat 1402 880 252 1153 590 4277 9 Haryana 476 325 0 398 26

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608 Total 10805 13694 3898 13085 6696 48178 Annexure-II Details of GST Compensation released to States/UTs for FY 2018-19 S. No. Name of State/UT GST compensation released for April- May, 2018 (Rs. In Crore) (1) (2) (3) 1 Andhra Pradesh 0 2 Arunachal Pradesh 0 3 Assam 0 4 Bihar 325 5 Chhattisgarh 257 6 Delhi 0 7 Goa 28 8 Gujarat 174 9 Haryana 0 10 Himachal Pradesh 225 11 J & K 147 12 Jharkhand 76 13 Karnataka 792 14 Kerala 67 15 Madhya Pradesh 130 16 Maharashtra 0 17 Manipur 0 18 Meghalaya 0 19 Mizoram 0 20 Nagaland 0 21 Odisha 282 22 Puducherry 79 23 Punjab 944 24 Rajasthan 106 25 Sikkim 0 26 Tamil Nadu 0 27 Telangana 0 28 Tripura 2 29 Uttar Pradesh 0 30 Uttarakhand 265 31 West Bengal 0 Total 3899 This was stated by Shri Shiv Pratap Sh

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Goods and Services Tax – GST – Dated:- 11-8-2018 – Steps taken by the Government to increase awareness about the features of Goods and Services Tax (GST) are as follows: conducting workshops and seminars regularly across the country, posting of laws, rules, notifications and other information on the departmental website, placing of Frequently Asked Questions (FAQs) and topic-wise and sector-wise informational brochures on the website, setting up of GST Seva Kendras in GST field offices to provi

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 11-8-2018 Last Replied Date:- 3-9-2018 – Introduction The provisions of GST came into effect from 01.07.2017. At the time of introduction there is no provision for e-way bill. Rule 138 of Central Goods and Services Tax Rules, 2017 provides that till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage. The said provision has been substituted vide Notification No. 27/2017-Central Tax, dated 30.08.2017 and made detailed provisions for the purpose of E-way bills. The same has been amended from time to time. The provisions of E-way bill in respect of inter-State transactions came into effect from 01.04.2018 and the States have implemented E-way Bill procedure for intra-State transactions at various Stat

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d the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time; where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; where the supply of goods being transported is treated as no supply under Schedule III of the Act; where the goods are being transported- under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or under customs supervision or under customs seal; where the goods being transported are transit cargo from or to Nepal or Bhutan; where the goods being transported are exempt from tax under- notification No. 7/2017-Central Tax (Rate),

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he movement of goods is accompanied by a delivery challan issued in accordance with rule 55. where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply. (with effect from 13.06.2018) Non motorized conveyance The expression non-motorized conveyance has not been defined, a motor vehicle is a self-propelled vehicle, commonly wheeled, that does not operate on rails, such as trains or trams and used for the transportation of passengers, or passengers and property. The vehicle propulsion is provided by an engine or motor, usually by an internal combustion engine, or an electric motor, or some combination of the two, such as hybrid electric vehicles and plug-in hybrids. For legal purposes motor vehicles are often identified within a number of vehicle classes including cars, buses, motorcycles, off-road vehicles, light trucks and regular trucks. These classifications vary according to the legal codes of each country. ISO 3833:1977 is the standard

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ed (0508) and worked coral (9601)] Exemption under Notification No. 2/2017-Central Tax (Rate) The Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempted intra-State supplies of goods, vide Notification No. 2/2017-Central Tax (Rate), dated 28.06.2017 which has been amended from time to time. Major amendments have been taken place vide Notifications dated 15.11.2017, 25.01.2018 and 26.07.2018. Rule 138 (14) (e) exempted the goods specified in this Notification from the purview of e-way bill requirements except other than de-oiled caked. The list of exempted goods from e-way bill requirements vide Notification 2/2017-Central Tax (Rate)), as amended, is furnished in the below Table- Table – 2 Goods exempted from e-way bill requirements vide Notification No.2/2017-Central Tax (Rate) as amended Sl.No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1 0101 Live asses, mules

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02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 13 0304, 0306, 0307, 0308 All goods, fresh or chilled 14 0303, 0304, 0305, 0306, 0307, 0308 All goods [other than fresh or chilled] and other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions * 15 0401 Fresh milk and pasteurized milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk 16 0403 Curd; Lassi; Butter milk 17 0406 Chena or paneer, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a cou

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actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 23 0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinized; powder and waste of these products 24 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. 25 0511 Semen including frozen semen 26 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 27 0701 Potatoes, fresh or chilled. 28 0702 Tomatoes, fresh or chilled. 29 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 30 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 31 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 32 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 33 0707 Cucumbers a

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right in respect of such brand name has been foregone voluntarily, subject to the conditions* 39 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith. 40 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or insulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions* 41 08 Dried makhana, whether or not shelled or peeled other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable cl

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ns (including watermelons) and papaws (papayas), fresh. 50 0808 Apples, pears and quinces, fresh. 51 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 52 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 53 0814 Peel of citrus fruit or melons (including watermelons), fresh. 54 7, 9 or 10 All goods of seed quality 55 0901 Coffee beans, not roasted 56 0902 Unprocessed green leaves of tea 57 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality 58 0910 11 10 Fresh ginger, other than in processed form 59 0910 30 10 Fresh turmeric, other than in processed form 60 1001 Wheat and meslin other than those put up in unit container and,- (a) bearing a regi

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ns* 63 1004 Oats other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 64 1005 Maize (corn) other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 65 1006 Rice other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable

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brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 69 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc. other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 70 1103 Cereal groats, meal and pellets other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enfor

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vailable [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 74 1106 10 10 Guar meal 75 12 All goods of seed quality 76 1201 Soya beans, whether or not broken, of seed quality 77 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. 78 1204 Linseed, whether or not broken, of seed quality. 79 1205 Rape or colza seeds, whether or not broken, of seed quality. 80 1206 Sunflower seeds, whether or not broken, of seed quality. 81 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality. 82 1209 Seeds, fruit and spores, of a kind used for sowing 83 1210 Hop cones, fresh. 84 1210 10 00 Hop cones, neither ground nor powdered nor in

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own as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki 96 1905 Pappad, by whatever name it is known, except when served for consumption 97 1905 Bread (branded or otherwise), except when served for consumption and pizza bread 98 2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. 99 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] 100 2201 Non-alcoholic Toddy, Neera including date and palm neera 101 2202 90 90 Tender coconut water other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the

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s* 111 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta 112 3825 Municipal waste, sewage sludge, clinical waste 113 3926 Plastic bangles 114 4014 Condoms and contraceptives 115 4401 Firewood or fuel wood 116 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated 117 44 or 68 Deities made of stone, marble or wood 118 46 Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope 119 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government 120 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government 121 48 or 4907 or 71 Rupee notes or coins when sold to Reserve Bank of India or the Government of India 122 4907 Cheques, lose or in book form 123 4901 Printed books, including Braille books 124 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising ma

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and name has been foregone voluntarily, subject to the conditions* 140 63 Indian National Flag 141 6703 Human hair, dressed, thinned, bleached or otherwise worked 142 6912 00 40 Earthen pot and clay lamps 143 69 Idols made of clay 144 7018 Glass bangles (except those made from precious metals) 145 7117 Bangles of lac/ shellac 146 8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry other than ghamella 147 8445 Charkha for hand spinning of yarns, including amber charkha 148 8446 Handloom [weaving machinery] 149 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 150 8803 Parts of goods of heading 8801 151 9021 Hearing aids 152 92 Indigenous handmade mus

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ment, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be. 160 Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants 161 Any chapter Parts for manufacture of hearing aids 162 Any Chapter except 71 Rakhi (other than those made of goods falling under Chapter 71) *Conditions- the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name; the person undertaking

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 11-8-2018 – Introduction The Central Goods and Services Tax Act, 2017 (the Act) was enacted with a view to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government. The Act provides for certain provisions for smooth transition of existing taxpayers to new goods and services tax regime. However, the new tax regime had faced certain difficulties. One of the major inconveniences caused to the taxpayers, especially small and medium enterprises, was the process of filing return and payment of tax. For this purpose the Government proposed to amend the Act so as to provide of ease of procedure. The Government introduced The Central Goods and Services Tax (Amendment) Bill, 2018 ( Bill for short) on 07.08.2018. The details of amendments proposed in the Bill are discussed in this article. Change of name of the Board By this amendment bill the name of the Central

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t, 1959 defines the term Council and not Cost Accountant . Section 2 (1)(b) of the Cost and Works Accountant Act, 1959 defines the term Cost Accountant as a person who is the member of the Institute. To rectify the same clause 2(d) of the Bill proposes to substitute the section 2(1) (c) by section 2 (1)(b). Local authority Clause 2(e) of the Bill proposes to expand the definition of local authority under section 2(69) by including the Regional Council constituted under Article 371J of the Constitution. Services Section 2(105) of the Act defines the term services . Clause 2(f) of the Bill proposes to add Explanation to this section which clarifies the expression services includes facilitating or arranging transactions in securities. Scope of supply Section 7(1) gives the scope of the term supply . Section 7(1) has four sub clauses from (a) to (d). Clause 3(a) proposes to omit the fourth clause (d) which reads – the activities to be treated as supply of goods or supply of services as ref

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and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both Composition levy Clause 5(a) of the Bill proposes to increase the threshold limit for composition of levy from Re.1 crore to ₹ 1.5 crores. This clause further proposes to add second proviso to the section 10(1) which reads as – a person who opts to pay tax under- clause (a) (1% of State or UT turnover by a manufacturer) or clause (b) (2.5% of State or UT turnover by a hotel) or clause (c) (0.5% of State or UT turnover by other suppliers) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent. of turnover in a State or Union territory in the preceding financial year or five lakh rupees, whichever is higher. Clause 5(b) of the bill proposes to substitute section 10(2)(a). The newly substituted provision provides that the registered person

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fines the expression value of exempt supply as not including the value of activities or transactions specified in Schedule III, except those specified in paragraph 5 of the said Schedule. Clause 9(b) of the bill proposes to substitute section 17(5)(a) and 17(5)(b). The newly substituted section 17(5)(a) provides that – (a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:- (A) further supply of such motor vehicles; or (B) transportation of passengers; or (C) imparting training on driving such motor vehicles; (aa) vessels and aircraft except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply of such vessels or aircraft; or (B) transportation of passengers; or (C) imparting training on navigating such vessels; or (D) imparting training on flying such aircraft; (ii) for transportation

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ce: Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply; (ii) membership of a club, health and fitness centre; and (iii) travel benefits extended to employees on vacation such as leave or home travel concession: Provided that the input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer to provide to its employees under any law for the time being in force. Threshold limit for special States Clause 11(a) proposes to enhance the threshold limit to the Special categories not exceeding ₹ 20 lakhs at the request of the respective Special State and on recommendations of the GST Council. Clause 11(b) proposes that the States of Arunachal Pradesh, Assam

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ace of business, subject to such conditions as may be prescribed. Suspension of registration Clause 14(a) proposes to change the margin heading of section 29 from Cancellation of registration to Cancellation or suspension of registration. Clause 14(b) proposes to insert a proviso to section 29(1)(c) which provides that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed Clause 14(c) proposes to insert a proviso to section 29(2) which provides that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed. Applicability of section 35 Section 35 provides for the maintenance of accounts and records by the registered person. Clause 16 proposes to insert a proviso after section 35(5) which provides that nothing contained in th

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vides that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein. Procedure for furnishing return and availing input tax credit Clause 18 proposes to insert a new section 43A to deal with the procedure for furnishing return and availing input tax credit. Section 43A provides- 43A(1) Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers. (2) Notwithstanding anything contained in section 41, section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof s

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in relation to outward supplies for which the details have been furnished under sub-section (3) or sub-section (4) but return thereof has not been furnished. (7) For the purposes of sub-section (6), the recovery shall be made in such manner as may be prescribed and such procedure may provide for non-recovery of an amount of tax or input tax credit wrongly availed not exceeding one thousand rupees. (8) The procedure, safeguards and threshold of the tax amount in relation to outward supplies, the details of which can be furnished under sub-section (3) by a registered person,- (i) within six months of taking registration; (ii) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such as may be prescribed. Utilization of input tax credit Clause 20(b)(i) proposes to insert a proviso to section 49(5)(c) which provides that the input tax credit on account of State tax shall be utilize

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payment. Order of utilization of input tax credit. 49B. Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilization of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax. Recovery of tax Clause 24 of the bill proposes to insert an explanation to section 79(4) which provides that the word person shall include distinct persons as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25. Pre deposit on appeal Section 107(6) provides that no appeal shall be filed unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten per cent. of the remaining a

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n 143(1)(b) which provides that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively. Amendment to Schedule III Clause 32 (i) proposes to add the following paras in Schedule III- 7. Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India. 8. (a) Supply of warehoused goods to any person before clearance for home consumption; (b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption. Clause 32(ii) proposes to give number to the existing explanation to Schedule III as Explanation 1 and also proposes to insert Explanation 2 which provides that the expression warehoused goods shall have the same meaning as a

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Goods and Services Tax – Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 – TMI Updates – Highlights

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Goods and Services Tax – Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crores for the period from July, 2018 to March, 2019 – TMI Updates – Highlights

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Goods and Services Tax – Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores for the months from July, 2018 to March, 2019 – TMI Updates – Highlights

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Goods and Services Tax – The fertilizers supplied for direct use as fertilizers, or supplied for use in the manufacturing of other complex fertilizers for agricultural use (soil or crop fertilizers), will attract 5% IGST. – TMI Updates – Highlights

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Goods and Services Tax – GST will be payable by the refinery only on the net quantity of petroleum gases retained by the recipient manufacturer for the manufacture of petrochemical and chemical products. – TMI Updates – Highlights

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