Author: admin_gst

The Tripura State Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
F.1-11(91)-TAX/GST/2018(Part-II) Dated:- 3-11-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2018(Part-II)
Dated, Agartala, the 3rd November, 2018
N O T I F I C A T I O N
In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Tripura State Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Tripura State Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 83, the following rule shall be inserted, namely:-
“8

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e same and the manner of its payment shall be specified by NACIN on the official websites of the Board, NACIN and common portal.
(5) Examination centers.- The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration.
(6) Period for passing the examination and number of attempts allowed.- (i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment:
Provided that if a person is enrolled as a goods and services tax practitioner before 1st of July 2018, he shall get one more year to pass the examination:
Provided further that for a goods and services tax practitioner to whom the provisions of clause (b) of sub-rule (1) of rule 83 apply, the period to pass the examination will be as specified in the second proviso of sub-rule (3) of said rule.
(ii) A pe

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ifying marks.- A person shall be required to secure fifty per cent. of the total marks.
(9) Guidelines for the candidates.- (i) NACIN shall issue examination guidelines covering issues such as procedure of registration, payment of fee, nature of identity documents, provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal.
(ii) Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under: –
(a) obtaining support for his candidature by any means;
(b) impersonating;
(c) submitting fabricated documents;
(d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination;
(e) found in possession of an

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if any. The results shall also be communicated to the applicants by e-mail and/or by post.
(12) Handling representations.- A person not satisfied with his result may represent in writing, clearly specifying the reasons therein to NACIN or the jurisdictional Commissioner as per the procedure established by NACIN on the official websites of the Board, NACIN and common portal.
(13) Power to relax.- Where the Board or State Tax Commissioner is of the opinion that it is necessary or expedient to do so, it may, on the recommendations of the Council, relax any of the provisions of this rule with respect to any class or category of persons.
Explanation :- For the purposes of this sub-rule, the expressions –
(a) “jurisdictional Commissioner” means the Commissioner having jurisdiction over the place declared as address in the application for enrolment as the GST Practitioner in FORM GST PCT-1. It shall refer to the Commissioner of Central Tax if the enrolling authority in FORM GST PCT-1 has

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and orders issued from time to time under the said Acts and Rules.”.
3. In the said rules, after rule 142, the following rule shall be inserted, namely:-
“142A. Procedure for recovery of dues under existing laws. – (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01.
(2) Where the demand of an order uploaded under sub-rule (1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the existing laws, a summary thereof shall be uploaded on the common

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on shall be made only after the new entity is registered.
Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls or furnish an application to the effect that no taxable supplies have been made during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration).”.
5. In the said rules, in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-
“10. Information against the Serial 4A of Table 4 shall not be furnished.”.
6. In the said rules, for FORM GST PMT-01 relating to “Part II: Other than return related liabilities”, the following form shall be substituted, namely:-
“Form GST PMT -01
[See rule 85(1)]
Electronic Liability Register of Registered Person
(Part-II: Other than return related liabilities)
(To be maintained at the Common Portal)
Reference No.-
GSTIN/Temporary Id –
Date-
Name

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.
2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly.
3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here.
4. Negative balance can occur for a single Demand ID also if appeal is allowed/ partly allowed. Overall closing balance may still be positive.
5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer.
6. The closing balance in this part shall not have any effect on filing of return.
7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules.
8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash. Deb

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Order No. (original)
10.
Order date (original)
11.
Latest order no.
12.
Latest order date
13.
Date of service of the order (optional)
14.
Name of the officer who has passed the order (Optional)
15.
Designation of the officer who has passed the order
16.
Whether demand is stayed
ð Yes ð No
17.
Date of stay order
18.
Period of stay
From – to –
Part B – Demand details
19.
Details of demand created
(Amount in Rs. in all Tables)
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State/ UT Acts
CST Act
20.
Amount of demand paid under existing laws
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State/UT Acts
CST Act
21.
(19-20)
Balance amount of demand proposed to be recovered under GST laws
<< Auto-populated >>
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State/UT Acts
CST Act
Signature
Name
Designation
Jurisdiction
To
____________

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hall be inserted, namely:-
“FORM GST DRC-08A
[See rule 142A(2)]
Amendment/Modification of summary of the order creating demand under existing laws
Reference no.
Date –
Part A – Basic details
Sr. No.
Description
Particulars
(1)
(2)
(3)
1.
GSTIN
2.
Legal name
<>
3.
Trade name, if any
<>
4.
Reference no. vide which demand uploaded in FORM GST DRC-07A
5.
Date of FORM GST DRC-07A vide which demand uploaded
6.
Government Authority who passed the order creating the demand
ðState /UT ð Centre
<>
7.
Old Registration No.
<< Auto, editable>>
8.
Jurisdiction under earlier law
<>
9.
Act under which demand has been created
<>
10.
Tax period for which demand has been created
<>
11.
Order No. (original)
<>
12.
Order date (original)
<>
13.
Latest order no.
<>
14.
Latest order date
<>
15.
Date of service of the or

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T Acts
CST Act
Signature
Name
Designation
Jurisdiction
To
_______________ (GSTIN/ID)
Name
_______________ (Address )
Copy to –
Note –
1. Reduction includes payment made under existing laws. If the demand of tax is to be increased then a fresh demand may be created under FORM GST DRC-07A.
2. Copy of the order vide which demand has been modified /rectified / revised/ updated can be uploaded. Payment document can also be attached.
3. Amount recovered under the Act including adjustment made of refund claim will be automatically updated in the liability register. This form shall not be filed for such recoveries.”.
By Order of the Governor,
(Nagesh Kumar B, IAS)
Joint Secretary
Government of Tripura
Finance Department
Note:- The principal rules were published in the Tripura Gazette, Extraordinary Issue, vide notification No.F.1-11(91)-TAX/GST/2017, dated the 22nd June, 2017, published vide number 206, dated the 22nd June, 2017 and last amended vide notification No.F.1-11(

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THE HIMACHAL PRADESH GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2018.
LLR-D(6)-15/2018-LEGN. Dated:- 3-11-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
H. P. Ordinance No. 1 of 2018
THE HIMACHAL PRADESH GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2018
Promulgated by the Governor of Himachal Pradesh in the Sixty ninth year of the Republic of India.
AN ORDINANCE further to amend the Himachal Pradesh Goods and Services Tax Act, 2017 (Act No.10 of 2017)
WHEREAS, the Legislative Assembly of Himachal Pradesh is not in session and the Governor of Himachal Pradesh is satisfied that circumstances exist which render it necessary for him to take immediate action;
NOW THEREFORE, in exercise of the powers conferred by clause (1) of Article 213 of the Constitution of India, the Governor of Himachal Pradesh is pleased to promulgate the following Ordinance.
1. Short title and Commencement.-(1) This Ordinance may be called the Himachal Pra

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ted;
(b) In clause (16), for the words “Central Board of Excise and Customs”, the words “Central Board of Indirect Taxes and Customs” shall be substituted;
(c) in clause (17), for sub-clause (h), the following subclause shall be substituted, namely:-
“(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and”;
(d) clause (18) shall be omitted;
(e) in clause (35), for the word and signs “clause (c)”, the word and sign “clause (b)'' shall be substituted;
(f) in clause (69), in sub-clause (f), after the word and figures “article 371”, the words, figures and letter “and article 371J” shall be inserted;
(g) in the end of clause (102), the following Explanation shall be inserted, namely:
“Explanation.For the removal of doubts, it is hereby clarified that the expression “services” includes facilitating or arranging transactions in securities;”.
3. Amendment of section 7.-In section 7 of th

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cipal Act, for sub-section (4), the following sub-section shall be substituted, namely:
“(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, 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.”.
5. Amendment of section 10.- In section 10 of the principal Act,-
(a) in sub-section (1) ,-
(i) for the words and sign “in lieu of the tax payable by him, an amount calculated at such rate”, the words, signs and figures “in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate” shall be substituted;
(ii) in the proviso, for the words “o

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ection (2) of” wherever occurring, shall be omitted.
8. Amendment of section 16.-In section 16 of the principal Act, in sub-section (2),
(a) in clause (b), for the Explanation, the following Explanation shall be substituted, namely:-
“Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services
(i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise; and
(ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person.”; and
(b) in clause (c), after the word and figures “section 41”, the words, figures and letter “or section 43A” shall be inserted.
9. Amendment of section 17.-In section 17 of the principal Act,
(a)

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arting training on navigating such vessels; or
(D) imparting training on flying such aircraft; and
(ii) for transportation of goods; (ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa):
Provided that the input tax credit in respect of such services shall be available-
(i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein; and
(ii) where received by a taxable person engaged-
(A) in the manufacture of such motor vehicles, vessels or aircraft; or
(B) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him;
(b) the following supply of goods or services or both-(i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or

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he words, figures and letters “under entries 84 and 92A” shall be substituted.
11. Amendment of section 22.-In section 22 of the principal Act,
(a) in sub-section (1), in the end of the proviso for the sign “.”, the sign “:” shall be substituted and thereafter the following new proviso shall be inserted, namely:-
“Provided further that the Government may, at the request of a special category State and on the recommendations of the Council, enhance the aggregate turnover referred to in the first proviso from ten lakh rupees to such amount, not exceeding twenty lakh rupees and subject to such conditions and limitations, as may be so notified.”;
(b) in the Explanation, in clause (iii), after the word “Constitution”, the words and signs “except the State of Jammu Kashmir and States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand” shall be inserted.”.
12. Amendment of section 24.-In section 24 of the principal Act, in clause (x), after the words “commer

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14. Amendment of section 29.-In section 29 of the principal Act,
(a) in the marginal heading after the word “Cancellation”, the words “or suspension” shall be inserted;
(b) in sub-section (1), in the end of clause (c) for the sign “.”, the sign “:” shall be substituted and thereafter, the following new proviso shall be inserted, namely:-
“Provided 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.”; and
(c) in sub-section (2), in the end of the proviso for the sign “.” the sign “:” shall be substituted and thereafter the following proviso shall be inserted, namely:-
“Provided further 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.”.
15. Amendment of section 34.- In section 34 of the principal

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Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.”.
17. Amendment of section 39.- In section 39 of the principal Act,
(a) in sub-section (1), for the words “in such form and manner as may be prescribed”, the words and sign “in such form, manner and within such time as may be prescribed” shall be substituted and for the words and sign “on or before the twentieth day of the month succeeding such calendar month or part thereof .” , the sign “:” shall be substituted and thereafter the following proviso shall be inserted, namely:-
“Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein.”;
(b) In sub-section (7), in the end for the sign “.”, the sign “:” shall be substituted and thereafter the following provis

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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 shall be such as may be prescribed.
(3) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed.
(4) The procedure for availing input tax credit in respect of outward supplies not furnished under subsection (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty per cent. of the input tax credit available, on the basis of details furnished by the suppliers under

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months of taking registration; and
(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.”.
19. Amendment of section 48.-In section 48 of the principal Act, in sub-section (2), after the word and figures “section 45”, the words “and to perform such other functions” shall be inserted.
20. Amendment of section 49.-In section 49 of the principal Act,
(a) in sub-section (2), after the word and figures “section 41”, the words, figures and letter “or section 43A” shall be inserted;
(b) in sub-section (5),
(i) in clause (c), in the end for the sign “;”, the sign”:” shall be substituted and thereafter the following proviso shall be inserted, namely:
“Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available f

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hing 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 utilisation 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.”.
22. Amendment of section 52.-In section 52 of the principal Act, in sub-section (9), after the word and figures “section 37”, the words and figures “or section 39” shall be inserted.
23. Amendment of section 54.-In section 54 of the principal Act,-
(a) in sub-section (8), in clause (a), for the words and signs “zero-rated supplies of “, the words “export of ” and for the words and sign “such zero rated supplies”, the words “such exports” shall be substituted;
(b) in the Explanation after sub-section (14), in clause (2),-
(i) in sub-clause (c), in item (i), after the words “foreign exchange”, the words “

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ection 112 of the principal Act, in sub-section (8), in clause (b), after the words “arising from the said order,” the words “subject to a maximum of fifty crore rupees,” shall be inserted.
27. Amendment of section 129.-In section 129 of the principal Act, in sub-section (6), for the words “seven days”, the words “fourteen days” shall be substituted.
28. Amendment of section 143.-In section 143 of the principal Act, in sub-section (1), in clause (b), in the end of proviso for the sign “:”, the sign” ” shall be substituted and thereafter, the following proviso shall be inserted, namely:-
“Provided further 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.”.
29. Amendment of schedule I.-In Schedule I of the principal Act, in paragraph 4, for the words “taxable person”, the word “person” shall be substituted.
30. Amendment of schedule II.-In Schedule

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In Re: M/s. Cable Corporation of India Limited
GST
2018 (12) TMI 533 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2019 (20) G. S. T. L. 631 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 3-11-2018
GST-ARA-63/2018-19/B-134
GST
SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER
PROCEEDINGS
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Cable Corporation of India Limited, the applicant, seeking an advance ruling in respect of the following issue.
Whether the supply of transportation services, rendered by the Applicant, will be exempt from the levy of GST in terms of Sl. no. 18 of the Notification No. 12/2017 – Central Tax (Rate) dated 28th June, 2017
A

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n India.
2. The Applicant was registered under the erstwhile tax regime, and was discharging excise duty, service tax and value added tax (VAT) on the manufacture, on commission and sale of the products, as applicable.
3. Under the current regime, the Applicant is registered as per the provisions of the GST Laws.
4. The Applicant is engaged in the work of Supply, Laying and Terminating of 220kV U/G cables package to the recipient. The engagement comprises of two separate agreements with respect to the supply of goods and services envisaged, which are as follows”-
a) A supply of goods contract regarding the engineering, manufacturing, supply and type testing of Cable Package-C ('Goods');
b) A Services Contract for Cable Package-C (which includes Detailed Route Survey, Planning, Transportation, Insurance, Delivery at site, Unloading, Handling, Store, laying, installation (including civil works), Jointing, Termination, testing, Demonstration for acceptance, Commissioning, Documentat

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rom the levy of GST. One of such services so specified is that of transportation of goods services made by a supplier other than a GTA or courier agency.
8. In the light of the same, the question which is arising is whether the supply of transportation services, being rendered by the Applicant under the contract for services, will be exempt from levy of GST in terms of Sl. no. 18 of the Notification No. 12/2017 – Central Tax (Rate) dated 28th June, 2017
9. Under the said factual scenario, the Applicant requests the Hon'ble Maharashtra Authority for Advance Ruling to issue a ruling on the following question (A) Whether the supply of transportation services, rendered by the Applicant under the aforesaid facts or circumstances will be exempt from the levy of GST in terms of Sl. no. 18 of the Notification No. 12/2017 – Central Tax (Rate) dated 28th June, 2017.
STATEMENT CONTAINING APPLICANT'S INTERPRETATION OF LAW AND/OR FACTS, AS THE CASE MAY BE, IN RESPECT OF QUESTION(S) ON WHICH ADVA

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roup or Service Code (Tariff)
Description of Services
Rate (per cent.)
Condition
18
Heading 9965
Services by way of transportation of goods
(a) by road except the services of-
(i) a goods transportation agency;
(ii) a courier agency;
(b) inland waterways
Nil
Nil
C.2 In other words, the Applicant shall be eligible to claim exemption from the levy of GST in relation to such transportation services supplied by it under the contract for services, vide the above discussed Notification, provided it is neither GTA nor a courier agency.
C3. Now, 'GTA' has been defined in the Explanation to Sl. no 9 and 11 of Notification No. 11/2017 dated 28th June, 2017 as follows:
“goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
C.4 In the instant case, Applicant is engaging a GTA to undertake the activity of transportation of goods by road for the Applicant. The GTA service prov

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Applicant shall be eligible to claim exemption from the levy of GST in relation to such transportation services supplied by it under the contract for services.
Transportation charges collected from the customer is a 'principal supply in itself.
C.6 The contract of services entered between the Applicant and the recipient contemplates separate consideration for the supply of the following services:
a. Transportation and Insurance charges;
b. Installation charges; and
C. Training charges
C.7 Now as per the above discussed Notification, the exemption available is only with respect to the supply of transportation of goods services by a supplier, not being a GTA or courier agency, from the levy of GST. Thus, for determining the applicability of the notification, it is to necessary to examine whether all the supply of services provided for in the services contract will constitute a 'composite supply' or not.
C.8 The term 'composite supply' has been defined under section 2(30) of th

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11 Thus, a combined reading of the definition of composite supply and principal supply indicates that a composite supply has only one 'principal supply. If a particular contract has more than one principal supplies, the supply under the said contract will cease to be composite supply.
C.12 Further, there is no strait-jacket formula to determine as to what constitutes a “composite supply'. The determination as to whether a supply constitutes a “composite supply or separate supplies is very subjective and is required to be determined on the basis of the facts and circumstances of each case.
C.13 In the light of the above, reference may be made to the observations of the Supreme court in cases to get some guiding principles. The Court, in the case of State of Madras vs Gannon Dunkerley and Company (Madras) Ltd [2015 (330) ELT 0011 SC] = 1958 (4) TMI 42 – SUPREME COURT OF INDIA, while extensively discussing the divisibility of contracts observed:
“To avoid misconception, it must be stat

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, Mumbai reported [2007 (6) STR 3 (SC)] = 2007 (1) TMI 91 – SUPREME COURT. The contract under consideration was a turnkey agreement between the parties which separately provided for the offshore supply of goods and service, onshore supply of goods and services and the services of construction and erection. It was held by the Hon'ble Supreme Court that very fact that in the contract, the supply segment and Service segment have been Specified in different parts of the contract is a pointer to show that the liability of the Appellants thereunder would also be different.
C.15 In the light of the above observations, the following points maybe noted with respect to the instant scenario:
a. The supply of services under consideration are mutually exclusive and independent and are not intrinsically linked to each other in any manner.
b. The services contract provides for supply of transportation services, installation Services and testing services along with separate considerations for each

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hile the installation and testing services are provided by the Applicant itself, the transportation services are being sub-contracted by the Applicant.
C.17 Thus, in the light of the above, it is submitted that the supply of services envisaged under the services contract are distinct and independent. The fact that a single contract provides for all the supply of services, cannot be a conclusive indicator of the supplies constituting a 'composite supply'. The fact that the contract envisages different considerations for each supply, it is indicative of the parties intention to consider each of them to be separate and independent
C.18 Further, it is pertinent to note that even though the contract envisages a single consideration for transportation and insurance services, the Applicant is charging majorly for the transportation services only. The economic reality of the supply is such that the Applicant has a common insurance cover for all such transportation of goods services supplied

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Questions
D.1 Whether the supply of transportation services, rendered by the Applicant under the contract for services, will be exempt from the levy of GST in terms of Sl. no. 18 of the Notification No. 12/ 2017-CT (Rate) dated 28.06.2017.
Applicants understanding
D.2 As explained in the above para C, the Applicant is making an independent supply of transportation of goods service. Further, it is neither a GTA transportation agency nor a courier agency and thus is eligible to claim exemption from levy of GST under Notification No. 12/2017 dated 27.06.2017.
03. CONTENTION – AS PER THE CONCERNED OFFICER
The submission, as reproduced verbatim, could be seen thus-
Please refer to letter No. NSK-II Div/29/T-II/2-17-18 dated 25.09.2018 the above subject wherein Application for Advance Ruling filed by M/s. Cable Corporation of India Ltd. (M/s CCL) before the Member (CGST & SGST) of the Advance Ruling Authority, Maharashtra, Mumbai was forwarded.
2. M/s Cable Corporation of India Lt

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n on transportation service provided by an entity other than GTA. As the applicant is not GTA, his supply of transportation service, he claims, is exempt vide the above notification. In this case as the M/s CCL is hiring the service of GTA therefore, he is the recipient of such services and not a supplier thereof, The question of the Applicant providing transportation service therefore is not correct.
(iii) To decide the issue of taxability of the consideration payable under the Second Contract for inland/local transportation and ancillary services like in-transit insurance, which are included in the freight bills the contracts referred to above needs to be examined. The First Contract includes ex works supply of all equipments and materials.
The scope Of the works includes testing and supply of Cable Package required for Successful commissioning. The second contract includes all other activities required to be performed for complete execution of the Cable package. The scope of the

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hough awarded under two separate contract agreements, clauses under both them make it abundantly clear that notwithstanding the break up of the Contract Price, the contract shall, at all times, be construed as a single source responsibility and the Applicant shall remain responsible to ensure execution of both the contracts to achieve successful completion. Any breach in any part of the First Contract shall be treated as a breach of the Second Contract, and vice versa.
The two contracts are, therefore, linked by a cross fall breach clause deeming that any breach in either of the contracts to be a breach of the other contract as well, providing the recipient with an absolute right to terminate both the contracts or claim damages. The 'cross fall breach clause', settles unambiguously that supply of goods, their transportation to the contractee's site delivery and related services are not separate contracts, but only form parts of an indivisible composite works contract supply, as define

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erial No.18 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.
6. The above view is supported by the following decisions of Advance Ruling Authorities of Maharashtra and West Bengal.
(1) Maharashtra Authority for Advance Ruling has decided the application filed by Shri Dinesh Kumar Agarwal, Mumbai whether transportation charges received by the applicant are liable to GST, especially when the applicant is not a goods transport agency (GTA). Maharashtra Authority for Advance Ruling vide Order No. GST- ARA-36/2017-18/B-43 dated 04.06.2018 = 2018 (7) TMI 1691 – AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA answered in the affirmative that the same is liable to tax as a works contract as per the provisions of Section 2(119) of the GST Act.
(ii) The Authority for Advance Ruling under GST, West Bengal vide Order in case no.7/2018 dated 11.05.2018 in the case of EMC Ltd. [2018 (13) GSTL 217 ( A.A.R.-GST) = 2018 (5) TMI 964 – AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL ruled th

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ten submissions for admission of application . Jurisdictional Officer was not present during the hearing.
The application was admitted and called for final hearing on 19.09.2018, Sh. Chaitanya Bhatt, Advocate along with Ms. Meghna Mohpatra, Advocate appeared and made detailed oral and written contentions. Jurisdictional Officer, Sh. Pradip Zode, Supdt., Division – II, Nashik CGST & Central Excise Commissionerate appeared and stated that they have received the documents and application very late and therefore be granted 20 days time to make their submissions and made written submissions.
05. OBSERVATIONS
We have gone through the facts of the case, oral & written submissions made by the applicant as well as the jurisdictional officer & the applicable provisions of the GST laws in this regard. We find that the applicant is a leading manufacturer & distributor of a wide range of power and control cables in India.
We find that in the present application the applicant has stated and cla

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ld provide the recipient with an adsolute right to terminate both the contracts or claim damages.
In view of these facts we find that the applicant has raised the question as under:-
“Whether the supply of transportation services, rendered by the Applicant, will be exempt from the levy of GST in terms of Sl. no. 18 of the Notification No. 12/2017 – Central Tax (Rate) dated 28th June, 2017”.
We also find from the facts and documents put up before us by the applicant as well as the jurisdictional officer that, the applicant is not transporting the goods but is hiring the services of a GTA to undertake the transportation of goods by road & is claiming to be discharging GST liability under Reverse Charge Mechanism and in such a situation he is a recipient of such service and is not a supplier thereof.
Further, from the submissions made before us, we clearly find that the first contract referred to above includes ex-works supply of all equipments and materials which includes testing an

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s movement and/or installation at the site, the place of supply shall be the location of the goods at the time when movement of the goods terminates for delivery to the recipient or moved to the site for assembly or installation refer to Section 10(1)(a) & (d) of the IGST Act, 2017). The First Contract however does not include the provision and cost of such transportation and delivery. It, therefore, does not amount to a contract for 'supply of goods' unless tied up with the Second Contract. The First Contract has 'no leg' unless supported by the Second Contract. It is no contract at all unless tied up with the Second Contract.
The Contractee is aware of such interdependence of the two contracts. Although awarded under two separate contract agreements, clauses under both them make it abundantly clear that notwithstanding the break up of the Contract Price, the contract shall, at all times, be construed as a single source responsibility and the Applicant shall remain responsible to en

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ly of the goods & allied services are not separately enforceable The recipient has not contracted for ex-factory supply of materials, but for the composite supply, namely Works Contract for Supply, Laying and Terminating or 220KV U/G Cables.
In respect of the proposition of law as made by the jurisdictional officer, we find support from the judgement of Hon. Supreme Court in case of M/s. Indure Ltd. & Anr. vs Commercial Tax Officer & Ors. on 20 September, 2010 C.A. NO. 1123 of 2003 = 2010 (9) TMI 883 – SUPREME COURT OF INDIA, wherein the Hon. SC held as under:
By way of letter of award dated August 16, 1988, N.T.P.C. awarded two contracts to the company for performing the work of erection of aforesaid plant on turnkey basis. Even though two contracts were entered into between the parties but in nutshell it was only one contract for the simple reason that N.T.P.C. kept a right with it with regard to cross-fall breach clause meaning thereby that default in one contract would tantamoun

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In Re: M/s. P.K. Agarwala, (Partnership (Firm)
GST
2019 (1) TMI 1369 – AUTHORITY FOR ADVANCE RULING, JHARKHAND – 2019 (20) G. S. T. L. 605 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, JHARKHAND – AAR
Dated:- 3-11-2018
JHR/AAR/2018-19/01
GST
Sri Pradhuman Badri Prasad Meena and Sri Ram Chandra Prasad Barnwal Member
Present for the applicant: Mr. Pradeep Kumar Agarwal (Authorized Signatory)
Note: Section 100 of the IGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of IGST Act 2017, within a period of 30 days from the date of service of this order.
The applicant M/s. P.K. AGARWALA (herein after referred to P.K. Agarwala) having GSTN No- 220AABFM9005A1Z6 is a partnership firm. The firm M/s. P.K. AGARWALA is a contractor carrying of contract work of M/s. Uranium Corporation of India Ltd., Jadugoda and made the following submission:-
1. the applicant has been rewarded works contract f

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or a board or any other body including a society, trust, corporation which is –
i) Set up by an act of parliament or State legislative, or
(ii) Established by any government, with 90% or more participation by way of equity or control, to carry out a function entrusted by the Central government, State Government or Local Authority.
4. In the present instance 100% of the equity share is held by the President of India M/s. Uranium Corporation of India Ltd., Jadugoda.
5. The applicant sought Advance Ruling on the following questions/issues:
(i) Whether M/s. Uranium Corporation of India Ltd. -Comes under the Purview of Government Entity.
(ii) What will be the rate of GST on the above attached work order.
6. As per Section 97(2) of the Central Goods and Services Tax Act, 2017(herein after referred to as the 'CGST ACT, 2017) and Jharkhand Goods and Services Tax Act, 2017 empowers the Advance Ruling authority to decide the following issues:-
(a) classification of any goods or serv

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ork order no. T-964 dt. 20.06.2017) and a copy of notification no. 39/2017 integrated tax dt.13.10.2017 with regard to above raised questions:-
a. A “Government Entity” shall be defined as an authority or a board or any other body including a society, trust, corporation which is – Set up by an act of parliament or State legislative, or Established by any government, with 90% or more participation by way of equity or control, to carry out a function entrusted by the Central government, State Government or Local Authority.
b. In the present instance 100% of the equity share is held by the President of India M/s. Uranium Corporation of India Ltd., Jadugoda.
c. Serial No 3 of notification 39/2017 dated 13.10.2017 was issued under the GST Act, Composite supply of works contract as defined in clause 119
d. Details and description of attached work order:
Description
Quantities/units
Rate in figure in Rupees
Amount in Rupees
Clearing of site of all permanent construction, roads, pipel

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upply and transport of earth of specified quality (as per specification and drawing) from any source including all taxes, any filing the same in embankment in random fill zone in layers not exceeding 250mm measured loose in proper profile to various heights above existing ground level after stripping of top soil as per specification, watering of each layer in the stipulated manner as per specification and / or direction of Engineer and compaction by mechanical means (Dozer Static & Vibratory roller) to achieve required degree of compaction as per specification, disposal of excess of unusable material all completer as per drawing specification and direction of Engineer including cost of all machinery tools & tackles for any lead (Sectional measurement for compacted filing will only be paid)
478500 CuM
300
14,35,50,000/-
Supply and transport impervious clay of specified quality (as per specification and drawing) from any source including all taxes, any filing the same in embankment i

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ed coarse and filters as per drawing
5100
751
38,30,100/-
9. Personal Hearing Proceedings:
The Personal hearing of the applicant's Representatives was conducted and concluded on 30/08/18 & 06/09/18 Wherein the the points submitted in the written submission were reiterated.
10. Discussions & Findings :
10.1 We have considered the submissions made by the Applicant in their application for Advance Ruling as well as the submissions made during the Personal Hearing. We also considered the questions/issues on which Advance Rulings have been sought for by the applicant, relevant facts having bearing on the question/issue raised, the applicant's understanding/interpretation of law in respect of the issue.
11. In view of the above, we proceed to deliver Advance Ruling on the two questions, i.e.
(i) Whether M/s. Uranium Corporation of India Ltd. – Comes under the Purview of Government Entity; and
(ii) What will be the rate of GST on the above said work order.
11.1 By going through

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on, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract.” In the instant case the applicant applicant has been awarded works contract for raising a Dam as per the requirement/specifications provided by the recipient.
11.4 In the instant case the applicant is carrying works contract service for M/s. Uranium Corporation of India, which is a Government Body. The rate of GST for Works Contract service has been prescribed in serial number 3 of Notification No. 11/2017-Central Tax (Rate) dated 2806.2017 as amended by Notification No. 20/2017-CentraI Tax (Rate) dated 22.08.2017 & notification no.24/2017-Central Tax (Rate) dated 21.09.2017 as:
“…………… Composite supply of works contract as defined in clause (119) of section 2 of the Jharkhand Goods and Services Tax Act, 2017, supplied to

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ankment or construction made of earth specially one used as a field fortification. The Collins dictionary defines Earth Work as “excavation of earth as in engineering construction; a fortification made of earth. The Wikipedia defines Earth Work as “Earth work are engineering works through the processing of parts of earth surface involving quantities of soil or unformed rocks. After going through different definitions of earth work, we find that Bulk earthworks include the removal, moving or adding of large quantities of soil or rock from a particular area to another. They are done in order to make an area of suitable height and level for a specific purpose.
12.2 It is evident that the work order is for supply of services with material. It is also seen from the work order that the first four part of the work order is related with clearing of earth, excavation, supplying & laying of earth and impervious clay. The major part of the contract involves earth work i.e., more than 75% of the

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GST on Commission received
Query (Issue) Started By: – Kaustubh Karandikar Dated:- 2-11-2018 Last Reply Date:- 21-12-2018 Goods and Services Tax – GST
Got 3 Replies
GST
XYZ (Punjab) receiving commission for abroad on which GST is paid. As per Section 13(8) of IGST Act the POS in case of intermediary services is the location of the supplier of services. Accordingly, the POS would be Punjab. Further the location of supplier is also Punjab and therefore as per Section 8(2) of IGST Act

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post sale discount for cement
Query (Issue) Started By: – RAMESH R Dated:- 2-11-2018 Last Reply Date:- 5-12-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Sir,
1. My Client (Whole sale & Reseller) purhcase cement bag from one famous brand company ₹ 300+GST 28% at the time of purchase of Invoice,my client resale to customer ( Unregistered and end user) rate is per bag ₹ 305+GST 28% after sale they have received discount (Credit note) ₹ 20 per bag + GST 28

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Credit Note issue where goods sold before change in GST rate of tax  and goods return after change in GST rate of tax .
Query (Issue) Started By: – ANAND SHARMA Dated:- 2-11-2018 Last Reply Date:- 10-11-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Expert
Please guide us what are implications in case of sales return where sales made before change in GST rate of tax and goods return after change in GST rate of tax .
We have sold goods on 05.06.2018 @ rate 28%. these good

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ADVANCE RULINGS ON WORKS CONTRACT
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 2-11-2018

Works Contract
Section 2(119) defines the expression 'works contract' as for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract.
Works contract – supply of service?
Schedule II of the Act provides the list of activities or transactions to be treated as supply of goods or supply of services. Entry 6(a) of Schedule II prescribes that the 'works contract' is a composite supply that shall be treated as supply of services.
Section 2(30) defines the expression 'composite supply' as a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services

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ding for various departments at Central University of Kerala, Kasargod – Central University of Kerala represented by RITES Ltd.
* Construction of Biotech lab and administrative block at Life Science Park, Trivandrum. – HLL Infra Tech Services Ltd.
The Authority examined the issues in detail. The Authority held that-
* As per the amendment to notification No. 8/2017 vide notification No.39/2017 dated 13.10.2017, composite supply of works contract as defined in clause (119) of section 2 of the GST Act, supplied to the Central Government, State Government, Union Territory, a local authority, a Governmental Authority or a Governmental Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration is taxable @12% GST;
* The work awarded by Government is subsequently given as sub-contract, by the principal contractor. The composite supply of works contract provided by a sub-contractor is also taxable @12% GS

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nd arguments submitted before it, held that the Government of Madhya Pradesh is having full control over the applicant M/S M.P. Paschim Kshetra Vidyut Vitran Co. Ltd. and the applicant is covered under the definition of Government Entity. The projects under DDUGY, IPDS, ADB, SSTD, Saubhagya Yojna, FSP and all other schemes of governments are carried out for business purpose and the benefit of Concessional Rate of 12% (6% under Central tax and 6% State tax) as per notification under is not available to the applicant on works pertaining to construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration, which are carried out in respect of projects under DDUGY, IPDS, ADB, SSTD, Saubhagya Yojna, FSP and all other schemes of governments as the same is undertaken for the business purpose.
In the instant case, the applicant had awarded work to the successful bidder tor Supply of Materials and Erection respectively. Therefore, the c

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on, there can be no goods as such which could be called a 'car parking system'. The system requires substantial work to be done at the site to be called a 'car parking system'. Once made operational the 'car parking system' obtains a state of permanency. It is not such as can be easily removed from the existing place and put into place at some other location. The definition of “works contract” under the GST Act is in relation to immovable property.
Turnkey EPC project
In re. 'RFE Solar Private Limited.' – 2018 (9) TMI 693 – AAR, Rajasathan, the question for advance rulings in this case is – Whether contract for Erection, Procurement and Commissioning of Solar Power Plant shall be classifiable as Supply of Goods or Supply of Services under the provisions of the Central Goods and Services Tax Act 2017 and Rajasthan State Goods and Services Tax Act 2017?
The Authority held that Turnkey EPC Contract are not getting covered under supply of 'Solar Power Generating System' under

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underground pipeline network created by joining the pipes either by lamination or welding cannot be dismantled without substantial damage and thus cannot be reassembled, therefore the pipeline network so created would be considered as immovable. As the applicant is engaged in the activity of construction of pipeline network which becomes immovable property wherein transfer of property in goods is involved, the said activity falls within the definition of “works contract” under the CGST Act, 2017 and the GGST Act, 2017.
Indivisible contract
In re. 'SKILLTECH ENGINEERS AND CONTRACTORS PVT. LTD.' – 2018 (6) TMI 111 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA, The applicant sought advance ruling on the following questions/issues that-
* Whether the contract, executed by them for KPTCL, is a divisible contract [Supply of goods & Supply of Services] or an indivisible contract [works contract]?
* Whether the tax rate of 12% [CGST-6% + SGST-6%] is applicable to the above contract, in purs

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UNDERSTANDING COMPOSITE SUPPLIES UNDER GST
By: – Srikanth Rao
Goods and Services Tax – GST
Dated:- 2-11-2018

Composite contracts have traditionally posed problems in terms of taxation under service tax and VAT over the years. Very often the matter had to be referred to Courts for resolution of issues. The complications were due to the fact that the two levies referred to above were falling under different tax jurisdictions i.e. one with Union and the other with the States respectively. Resolving this issue was therefore one of the priorities while seeking to introduce GST (Goods & Services Tax). In GST an effort has been made to define composite supply where there is a mix of goods or services or both and to introduce a deeming fiction on classification thereof based on perceived dominant component of the same for taxing the mix.
Catering contracts, erection, commissioning and installation contracts and annual maintenance contracts and some supply and installation cont

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taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply. An illustration has also been provided to explain the concept and this goes as follows – “Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply.”
One of the reasons why a proper determination of the nature of the contract is so critical is the fact that u/s 8(a) of Central Goods & Services Tax Act 2017 the tax liability in respect of a composite supply comprising of two or more supplies, one of which is a principal supply, is based on the principal supply. This is because the composite supply is treated as a supply of such principal supply. This would mean classification and rates of tax being based on such principal supply. One more reason is

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to deal with simplistic scenarios, in reality the scenarios could be far more complex and there could be genuine difficulties in identifying the true nature of certain supplies. This is also compounded by the fact that the concept of “natural bundling” referred in the definition above has not been elaborated further. One would have to look at circumstances of each case in order to see whether or not various elements of a supply can be seen to be bundled so as to satisfy definition of composite supply. If one were to refer P. Ramanatha Aiyar's Advanced Law Lexicon (Page 3193 4th edition Volume 3 Published by LexisNexis Butterworths Wadhwa) the term “naturally” signifies according to the nature of things, and applies therefore to the connection which subsists between events according to the original constitution or inherent properties of things.
The term “bundling” on Page 630 of Volume 1 of the said Advanced Law Lexicon has been defined to be practice of providing more than one product

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human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration.
While the schedule specifically talks about the second and fourth entries above as composite supplies, in reality there could be other cases of such supplies where combination of goods or of services or both are involved. What is also relevant is the fact that the concept of works contract u/s 2(119) of CGST Act 2017 has undergone a change in GST as compared to the old law/s as it is now restricted to immovable properties alone. So, while classifying a contract resulting in immovable property would not be much of a problem, scenario could be different where goods are involved and resulting property (if any) is movable. In such cases, one guideline would be the test laid down by the Supreme Court in Bharat Sanchar Nigam Limited Vs UOI (2006 (3) TMI 1 – Supreme Court) where the need to determine substance of the c

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printed boxes, tissues, napkins, wall paper etc. falling under under Chapter 48 or 49, printed with design, logo etc. supplied by the recipient of goods but made using physical inputs including paper belonging to the printer, predominant supply is that of goods and the supply of printing of the content [supplied by the recipient of supply] is ancillary to the principal supply of goods and therefore such supplies would constitute supply of goods falling under respective headings of under Chapter 48 or 49 of the Customs Tariff.”
This nevertheless would require readers to analyse each case to determine the predominant supply element in order to correctly classify the contract. In Circular 34/8/2018 GST dated 1st March 2018, supply of retreaded tyres where the old tyres belong to the supplier has been held to be supply of goods. One of the yardstick which could be considered to determine essential nature has been held to be that of value involved which though need not be the sole indicato

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products like reagents, calibrators, disposals etc for a specific period constitute composite supply. Here, if the customer failed to meet its exclusive purchase obligation or its minimum purchase obligation, the applicant had the right to recover the deficit amount from the customer. This was a Ruling based on analysis of the real intention of the supplier on review of contractual terms.
After sales services provided in India to end customers
In Toshniwal Brothers (SR) Private Limited, (2018 (10) TMI 597 Authority For Advance Rulings Karnataka), the Authority held that pre-sales marketing and promotion services for client located outside India and post sales support and installation services could not be naturally bundled as post sale service is dependent on there being a supply from client located outside India to the end consumer in India. This was therefore held not to be composite contract with the pre-sales promotion and related service being regarded as intermediary services

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as goods or service would depend on which supply is the principal supply which may be determined on the basis of facts and circumstances of each case. However Circular 52/26/2018 GST dated 9th August 2018 seeks to take a definitive stance on the bus body building activity undertaken by fabricator for principal who sends the chassis, by classifying it as a service and taxing it as such.
Similarly, we have two advance rulings which contradict each other. In Re: M/s Paras Motor Industries (2018 (7) TMI 1422 Authority For Advance Rulings Haryana), the Authority held bus body building activity to be supply of bus body and activity of fitting/mounting of bus body on chassis being ancillary activity to the principal activity of supply of bus-body. Hence, in terms of the clarification issued by the CBEC vide circular No.34/8/2018-GST dt. 01.03.2018, the activity was held to be a composite supply, with principal supply being supply of bus-body. In Re: Arpijay Fabricators Pvt. Ltd (2018 (8) TM

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tomobile Corporation of Goa Ltd (2018 (10) TMI 1044 Authority For Advance Ruling Goa), the Authority followed the view that body building on chassis supplied by principal under FOC challan would be service and taxed at 18% while body building on own chassis would tantamount to supply of bus and taxed at 28%
Supply of battery with UPS
Where an Uninterrupted Power Supply is supplied along with battery there could be a case for regarding the same as a composite supply as UPS cannot function without a battery. However, In Re: M/s Switching Avo Electro Power Limited (2018 (8) TMI 1071 Appellate Authority For Advance Rulings West Bengal) the Appellate Authority has held that when the battery is supplied separately with UPS, the same cannot be considered as composite supply or naturally bundled supply. The Appellate Authority was of the view that when a UPS is supplied with built-in batteries so that supply of the battery is inseparable from supply of the UPS, it should be treated as a comp

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f KL Sarkar's Mimansa Rules of Interpretation (Tagore Law Lectures 1905) Fourth Edition Edited by Justice Markandey Katju Published by Thomson Reuters), double meaning cannot be attached to a word or sentence occurring at one and same place to bear both literal and metaphorical senses at the same time. This could mean composite supply not being capable of being equated with composite goods.
Supply in the course of works contract execution
While the test for determining whether or not a contract could be construed as works contract has been laid down by the Supreme Court in M/s Kone Elevator India Pvt. Ltd Vs State of Tamil Nadu & Others (2014 (5) TMI 265 Supreme Court) and in M/s Larsen & Toubro Limited & Another Vs State of Karnataka & Another (2013 (9) TMI 853 Supreme Court) and this could be followed by readers, there have been few Advance Rulings under GST in the context of classification of supplies under turnkey contracts.
In Re: Vihaan Enterprises (Swati Dubey) (2018 (9) TMI

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supply in the nature of works contract which could not be split artificially into one for supply and one for service as the implementation schedule also included erection, testing and commissioning of plant. The fact that resulting property was immovable in nature and until date of final acceptance all risk of loss was with supplier and not customer, was also relied upon to arrive at the conclusion.
In re: M/s R.B Construction Company (2018 (6) TMI 559 Authority For Advance Rulings Gujarat) contract for supply, laying and testing and commissioning of pipeline was held to be works contract as after laying the pipeline underground, these could not be removed without damaging them.
In Re: EMC Ltd (2018 (5) TMI 964 Authority For Advance Ruling West Bengal), the importance of cross fall breach clause in determining nature of contract was established. This clause specifies that breach of one contract will be deemed to be a breach of the other contract, and thereby turn them into a single s

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e delivery had to be made to contractee's site.
In Re: Skilltech Engineers & Contractors Pvt. Ltd (2018 (6) TMI 111 Authority For Advance Ruling Karnataka), three agreements covering Supply of Materials, Erection & Civil Works respectively awarded to the applicant in response to a single tender notification with the general terms and conditions being commonly applicable to all the three agreements was held to be indivisible and works contract as the applicant was supplying the material and providing the erection of towers service and also civil works service.
Consultancy services and reimbursements
In re: EGIS India Consulting Engineers (P) Ltd (2018 (8) TMI 283 Authority For Advance Ruling Madhya Pradesh), reimbursements of costs on goods procured on behalf of recipient (viz., laptop, desktop, refrigerator, furniture etc.) for providing project management consultancy services under PMAY scheme to State/Urban Local Bodies from the recipient based on actual cost, was held not to dise

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es, installation of software and other allied accessories, site preparation, maintenance of equipment and provision of computer education services for 5 years in Govt, and Govt. aided high schools of Odisha in the state of Odisha was held to be composite supply of goods and services not naturally but artificially bundled and not contract for training programme for any possible exemption.
Renting of immovable property and additional services
In the European Union where the lease agreement for letting out immovable property also provided for services of water, heating, security, cleaning of premises, repair of structure and machinery at additional charges with a stipulation that non payment of such charges by tenant/lessee would result in landlord getting the right to terminate the lease, the arrangement was seen to constitute a single supply (Field Fisher Waterhouse LLP Vs Commissioners For Her Majesty's Revenue & Customs (In Case C-392/11) (Judgement of The Court (Sixth Chamber)) ECL

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Restriction u/s 16(4) of CGST Act applicable on services received under RCM also
Query (Issue) Started By: – Tanmay Bhardwaj Dated:- 2-11-2018 Last Reply Date:- 3-11-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Experts
I received legal services in February 2018 on which i was liable to discharge GST under RCM mechanism. However i made payment to such service in October 2018. My question is whether restriction u/s 16(4) of the CGST Act, 2017 would be applicable in this and accordingly, i would not be able to avail ITC of GST paid on such service?
Regards
Tanmay
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Section 16 (4) of CGST Act, 2017 provides that " A registered person shall not be entitled to take

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M/s INDUS PROJECTS LIMITED Versus UNION OF INDIA
GST
2018 (11) TMI 276 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 2-11-2018
R/SPECIAL CIVIL APPLICATION NO. 14638 of 2018
GST
MR AKIL KURESHI AND MR UMESH TRIVEDI, JJ.
For The Petitioner : MR ZUBIN F BHARDA
For The Respondent : MR NIRZAR S DESAI
IA ORDER
(PER : HONOURABLE THE ACTING CHIEF JUSTICE
MR. JUSTICE AKIL KURESHI) The applicant is the original petitioner. In the petition, the main prayer of the petitioner is for being granted installments for clearing the Government's dues. The petitioner does not dispute sizeable outstanding dues to the said tax department but pleads extreme financial hardship in clearing such dues in single installment

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reafter until any other order is passed, there shall be stay against coercive recoveries of the dues. Direct service is permitted.”
The petitioner was accordingly posted for further hearing on 17.10.2018 on which date, the respondents appeared and prayed for time for filing reply. So far no reply has been filed. In the meantime, grievance of the applicant petitioner raised in the application is that the department is enforcing garnishee order contained in earlier communications issued to ONGC. In this context the applicant who appears in person drew our attention to a letter dated 30.10.2018 written by Assistant Commissioner of Central GST & Central Excise, DivisionIV, Vadodara to the DGM Head Finance, Onshore Engineering Services, ONGC i

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petitioner, the respondents could not have insisted on ONGC either paying up the dues of the petitioner to the department or even prevented ONGC from releasing such payments in favour of the petitioner. This would be plainly carrying out coercive recoveries of the dues which this Court by way of interim injunction prevented the department from doing.
Notice returnable on 29.11.2018.
The communication dated 30.10.2018 is stayed. It is clarified that as long as the petitioner continues complying with the conditions of interim order dated 20.9.2018 and till such order is not recalled or modified, the respondents shall not compel ONGC or any other debtor of the petitioner to deposit any amount with the department or prevent the debtor from p

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Regarding applications of GST Practitioners.
3578/GST-2 Dated:- 2-11-2018 Haryana SGST
GST – States
From
The Excise and Taxation Commissioner-cum-Commissioner of State Tax,
Haryana, Panchkula.
To
All the Jt. ETC (Range)-cum- Jt. Commissioner of State Tax
All the DETCs (ST)-cum- Dy. Commissioner of State Tax
In the state of Haryana.
No. 3578/GST-2/Panchkula, Dated 02/11/2018
Subject: – Regarding applications of GST Practitioners.
Memo
In reference to the subject cited above, it is informed that vide orders dated 16-05-2018, which were circulated vide Endst No. 1357/GST-2 Panchkula, dated 18-05-2018 the Excise & Taxation Commissioner, Haryana has authorized DETCs (ST) of the concerned districts to approve or reject th

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M/s Rathi TMT Saria (P) Ltd. Versus CGST, Alwar
Central Excise
2018 (11) TMI 298 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 2-11-2018
Appeal No. E/51089/2018-DB & E/50538/2018-DB – Final Order No. 53225-53226/2018
Central Excise
Mr. Bijay Kumar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial)
Shri Krishna Kant, Advocate – for the appellant
Shri U. Sengraj, AR – for the respondent
ORDER
Per Bijay Kumar:
The present appeals have been filed in pursuance of order passed by Hon'ble CESTAT vide Final Order No. A/52005-52006/2017-CE(DB) dated 28.2.2017 in Appeal No. E/1534/2011, E/52186/2015-(DB) arising out of Order-in-Original No. 19/2011 dated 22.2.2011 passed by the Commissioner, Central Excise, Jaipur-I. Vide this impugned order, Hon'ble Commissioner has confirmed the demand of Cenvat credit along with interest and also imposed penalty on the appellant.
2. The brief facts of the case are that the appellant is engaged in the manufacture of

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30.12.2008 and their register was retained by the officer. It was alleged by the appellant that the credit was taken for the said amount as the officer of the department forced the factory staff on the date of search i.e. 11.12.2008 to show Nil balance in their RG 23 Part-II against the actual balance of their aforestated amount of Rs. 2,03,42,121/-. In the appeal memorandum, the appellant has raised various allegations against the departmental officers including those of manhandling and illegal confinement of the factory officials, which was brought to the notice of the concerned Central Excise officers as well as the Police complaint was also made to that effect.
3. During the stock taking of the finished goods and input in the factory, it was noticed and for which Panchnama was prepared and handed over to the appellant on 9.1.2009 but without any supporting documents. It is also alleged that the Panchnama of shortage of the inputs/finished goods was done in incorrect way by counti

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tected by the official was without any scientific basis. The appellant had made all the clearances of the goods as per the invoice and the factory was in production till 24.12.2008 and restarted their production on 12.1.2009 and between 12.12.2008 to 24.12.2008, the appellant produced a quantity of 2928.9 MT of MS bar and cleared 5000.100 MT of MS bar during the period 12.12.2008 to 31.12.2008. During the period of 1.1.2009 to the date of restart of unit on 12.1.2009, the appellant cleared 156.110 MT MS bar quantity of 230.320 MT was in balance on the date of restart of production i.e. 12.1.2009 and considering all these figures together there was no shortage of MS bar as on 11.12.2009 as per the appellant submission. The appellant also submitted that till date no show cause notice was issued to the department with regard to allege shortage detected on 11.12.2008 and, therefore, it cannot be held that the appellant are liable to pay Central Excise duty. The appellant further stated tha

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nd appellant counsel to file reply to the show cause cause within four weeks from today. On receipt of reply to the show cause notice, the adjudicating authority will decide the matter and come to a conclusion after following the principles of natural justice. We do not record any observations on the merits of the case and keeping all the issues open after following the due process of law.”
The adjudicating authority has passed the impugned order after hearing the appellant and giving opportunity to the appellant to file the reply in the show cause notice dated 12.1.2010.
5. The appellant has filed the written submissions before the ld. Adjudicating authority :
(i) That they had written a letter dated 5.1.2009 to the Commissioner of Central Excise, Jaipur that officers of Central Excise had taken their RG 23A Part-II register, wherein re-credit of Rs. 2,03,42,121/- was taken by them vide Entry No. 83 dated 30.12.2008 and that this register had been retained by the officers, without

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er which was proper and illegal.
(iv) That they have further received the inputs during 12.12.2008 to 31.12.209 on which the Cevant credit available comes to the extent of Rs. 72,74,421/- was taken and thus the total amount considering the previous balance available during 5.1.2009 to 11.12.2009 makes it Rs. 2,76,16,542/- with them as on 31.12.2008;
(v) That the factory was in production till 24.12.2008 and restarted production again on 12.1.2009. They have cleared and manufactured quantity of 5000.100MT on payment of duty under proper invoice dated 12.12.2008 to 31.12.2008. Further, the fact that whether there was shortage of raw material on 11.12.2008 or not could not have made the ground for issue of demand of Rs. 2,04,74,204/- as another show cause notice has been issued to them for recovery of Cenvat credit of Rs. 24,74,672/- on the alleged shortage of 714.48 MT of MS ingots valued at Rs. 83,57,897/- weighing 1932.05 MT found short during the visit of the officer on 11.12.2008.

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restrained unit further order from transferring or charging the property mentioned in the said order in any way. Another letter C. No. IV(16)Rathi/Tech/2009/1905 dated 21.2.2009 was received by them stating that a memorandum-cum-notice dated 10.2.2009 had been served requiring to pay an amount of Rs. 2,26,28,938/- being the amount payable under Section 11A of the Central Excise Act, 1944 and under clause (ii) of Clause (C) of Section 142(i) of Customs Act, read with Attachment of Property of Defaulters for Recovery of Government Dues Rules, 1995 as made applicable to like matters in the Central Excise matters by virtue of Notification No. 68/63-CE dated 4.5.1963.
(vii) That they were informed by Chief Commissioner of Central Excise, Jaipur has approved the restraining order of their plant and machinery already attached and granted facility to pay arrears in 12 month instalments which they were forced to accept.
(viii) That the Department gave a calculation chart dated 19.11.209 show

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amount debited was issued to them. Commissioner has although stated that the appellant has taken Cenvat credit of Rs. 2,04,74,204/- without receipt of goods and without having any documents and prescribed Cenvat Credit Rules. However, the ld. Adjudicating authority in the impugned order has not disclosed as to how this figure has been arrived by them without receipt of the goods or without having any document prescribed under the Act. The ld. Commissioner while adjudicating the case had ignored the fact that the factory official was forced to debit the said amount in their RG 23A Part-II. The Entry Book of Duty Credit on Capital Goods shows the following remark “Duty debited against evasion detected by the Preventive Team of Central Excise, Bhiwadi and admitted in the statements of Shri Pramod Gupta, authorised signatory of the unit”. Similarly the entry book of duty credit on capital goods carries the remark made on 11.12.2008 “being duty debited against evasion detected by the Preve

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amount debited in their Cenvat credit register i.e. RG 23A Part-II due to alleged shortage of 1932 MT of MS bars found short on 11.12.2008 for which there was no basis. The appellant submitted ER-I on 17.2.2009 stating total turnover as well as duty liability of Rs. 2,26,28,938/- for the month of December, 2008 and that re-credit taken by them was lawful inasmuch as a separate show cause notice had been issued for the alleged shortage and demand confirmed by the Commissioner vide the Order-in-Original No. 26/2013 dated 22.3.2013 which has been set aside by the Hon'ble CESTAT under Order No. 50784-50785/2017 dated 8.2.2017. Assessee also contested the finding of ld. Commissioner in the impugned order that the figure of actual credit available with the appellant was Rs. 72,75,421/- instead of Rs. 2,77,49,625/- to be false and without factual basis. In contention of their support they have relied upon the decision of CCE, Chandigarh Vs. Punjab Products – 1996 (84) ELT 360 (Tri.) holding t

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ntification and with show cause notice is illegal and cannot be excused and must be stopped. It is argued that appellant case was on a similar footing, when the appellant was forced to debit amount by the officer without issue of show cause notice and without quantification of duty alleged to have been evaded. The appellant also submitted upon that the ld. Adjudicating authority failed to appreciate the decision of Hon'ble Madras High Court in the case of Chitra Builders P. Ltd. Vs. Additional Commissioner of C, CE & ST – 2013 (31) STR 515 (Mad.), wherein it was held that no duty could be collected from the assessee without an appropriate assessment order being passed by the authority concerned, and by following the procedure established by law. The ld. Adjudicating authority also failed to follow the decision of Hon'ble Supreme Court in the case of Gokak Patel Bolkart Ltd. Vs. CCE – 1987 (28) ELT 53 (SC) holding that the provisions of Section 11A(1) and (2) makes it clear that issue o

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pugned order stating that the order has been passed as per the remand order of this Hon'ble Tribunal. It is a fact that there was no available credit on the date of visit to the factory by the Central Excise officer i.e. on 11.12.2008 to the extent of Rs. 2,03,42,121/-. Therefore, the authorised representative of the factory agreed to that effect in their deposition before the departmental officer and suo moto debited the amount which was taken without the receipt of material in their factory during the adjudication they have not a copy of the input credit document.
7. We have considered the rival submissions and perused the appeal record. The issue before us is to decide as to what was the actual position of availability of Cenvat credit as on 30.12.2008, that is to say as to whether Rs. 72,75,421/- which was available as on 31.12.2008 in their RG 23A Part-II as alleged in the show cause notice dated 20.1.2010 or Rs. 2,77,49,625/- as per ER-I return for the relevant period filed on 1

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er leaving blank five rows starting from Serial No. 91 to 159 for the period 1.1.2009 to 13.2.2009. This also came out from the statements of the Authorised persons, who was responsible for maintaining the record. During the appeal before us, ld. Advocate could substantiate the facts that the duty paying documents on which the claim has been made for the availability of credit was placed before the adjudicating authority. We reproduce the provisions of relevant Cenvat Credit Rules, 2004 which is as under, for substantiating the requirements of duty paying documents for availing Cenvat credit:
“Rule 3(1) of Cenvat Credit Rules, 2004 provides that a manufacturer of final product shall be allowed to take Cenvat credit of :
(i) The duties of excise specified in the First Schedule to the Central Excise Tariff Act, leviable under the Excise Act:
(ii) to (v) ………………..
(vi) The education cess on excisable goods leviable under Section 91 read with Section 93 of the Finance Act,

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impugned credit is held to be taken wrongly in contravention of the Rules ibid and therefore, the contentions of the assessee made in their reply vide letter dated 28.2.2017 are not tenable.”
8. Thus, the requirement of duty paying documents for availment of Cenvat credit is substantive law. In view of above, we are of the considered opinion that the appellant having not followed the procedure as prescribed above for availment of Cenvat Credit Rules are not entitled for the Cenvat credit to the extent of Rs. 2,04,74,204/-. To that effect, we find that Adjudicating authority has not violated the provisions of Cenvat credit in any way while denying the credit. Ld. Advocate has referred and relied upon the following case laws:
(i) CCE, Chandigarh Vs. Punjab Products – 1996 (84) ELT 360 (Tri.);
(ii) Viskhapatnam Steel Plant Vs. CCE, Visakhapatnam – 2002 (149) ELT 708 (Tri.-Bang.);
(iii) CCE, Hyderabad Vs. Sanghi Polyester – 2004 (169) ELT 128 (Tri.-Bang.);
(iv) CCE, Noida Vs. Flex Ind

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thorised signatory of the appellant has suo moto reversed the credit. Thereafter, the appellant has taken the credit of same with intimation to the department. This cannot be done without following the appropriate procedure under Cenvat Credit Rules, 2004. Having not produced the documents at the strength of which credit was taken by the appellant before the adjudicating authority, we do not find that any ground for allowing such credit to the appellant. Similarly, as the appellant has not wrongly taken the credit of Cenvat credit and but also utilised the same which was not available to them under the Cenvat Credit Rules, the department has rightly issued the show cause notice under the provisions of imposition of interest and confirmed the same after following the adjudication process. Accordingly, we also hold that the same is sustainable.
10. In view of above, we do not find any infirmity in the order passed by the Adjudicating authority and therefore, the appeal filed by the appe

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In Re: Indian Institute of Management, Calcutta
GST
2018 (11) TMI 336 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – 2018 (19) G. S. T. L. 104 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, WEST BENGAL – AAR
Dated:- 2-11-2018
WBAAR 22 OF 2018, 21/WBAAR/2018-19
GST
VISHWANATH AND PARTHASARATHI DEY, MEMBER
Present for the Applicant Rakesh B Chatbar, Authorised Representative
1. The Applicant, stated to be an Educational Institution funded by the Government of India, engaged, inter alia, in the provision of Educational Services to the students, seeks a Ruling within the meaning of the CGST/WBGST Act, 2017 (hereinafter collectively referred to as “the GST Act”) on the following questions:
(i) After the introduction of the IIM Act wef 31/01/2018 (hereinafter referred to as “the IIM Act, 2017”), whether or not the Applicant should be considered an “Educational Institution”
(ii) If the Applicant is eligible for Eexemption under Entry No. 66(a) of the Notification No.

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s admissible under section 97(2) of the GST Act.
2. Apart from providing Educational Services, IIM Calcutta also imparts placement and recruitment services and renting out of immovable property. Prior to 31/12/2018, the Applicant was a “Society” under the Societies Registration Act, 1860. In terms of the Indian Institutes of Management Act, 2017 (hereinafter “the IIM Act”), the Applicant has become an 'Educational Institution' having the right to award honours degrees etc as provided under the IIM Act with effect from 31/01/2018.
The Applicant is stated to be eligible to grant degrees, diplomas and other academic distinctions or titles and to institute and award fellowships, scholarships, prizes and medals, honorary awards and other distinctions in terms of section 7(f) of the IIM Act. Therefore, the Applicant qualifies as an 'educational institution' as defined under clause 2(y) of the Notification No. 12/2017 Central Tax (Rate) dated 28/06/2017 and is eligible for exemption under e

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Excise -vs- Indian Petro Chemicals (1997) 92 ELT 13 (SC) = 1996 (12) TMI 66 – SUPREME COURT OF INDIA; HCL Ltd -vs- Collector of Customs (2001) 130 ELT 405 (SC) = 2001 (3) TMI 971 – SUPREME COURT OF INDIA; Commissioner of Central Excise and Service Tax -vs- Orient Bell Ltd (CEA – 65/2016 before the High Court of Karnataka) = 2018 (8) TMI 892 – KARNATAKA HIGH COURT; Winsome Yarns Ltd (Excise Appeal No. 55317-55318 of 2013 before CESTAT, Delhi) = 2015 (9) TMI 459 – CESTAT NEW DELHI]
Referring to these judgments in course of Personal Hearing the Applicant argues that as exemptions under both Entry Nos. 66(a) and 67 are now available, the Applicant should be allowed to claim exemption under Entry No. 66(a), being more beneficial having a broader ambit.
5. “Educational institution” is defined under clause 2(y) of the Exemption Notification as an institution providing services by way of-
(i) Pre-school education and education up to higher secondary school or equivalent;
(ii) Education as

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n 5 of the Schedule to the above Act. The Applicant is mentioned therein.
7. However, the IIM Act does not mention any specific degree/diploma/program that can be or shall be undertaken by the Applicant. In absence of such specification, reference should be made to the degrees/programmes recognized and approved by the University Grants Commission Act 1956 (hereinafter referred to as “the UGC Act”) and the All India Council for Technical Education Act, 1987 (hereinafter “the AICTE Act”) that can be lawfully awarded by any higher educational institution in the country. It can be seen that the AICTE Act and the UGC Act are very specific and detailed about the approved courses/programmes under it. Neither of the above-mentioned Act mentions courses like PGPEX-VLM and CES-MIM..
8. The question, therefore, is whether the Applicant should now continue to enjoy Eexemption under Entry no. 67, which has not been deleted even after the IIM Act came into being, or be considered for exemption und

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In Re: Premier Vigilance & Security Pvt. Ltd.
GST
2018 (11) TMI 337 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – 2018 (18) G. S. T. L. 878 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, WEST BENGAL – AAR
Dated:- 2-11-2018
Case No. 23 of 2018, Order No. 20/WBAAR/2018-19
GST
VISHWANATH AND PARTHA SARATHI DEY MEMBER
Applicant's representative heard Ms. Shivani Shah, Advocate
1. The Applicant stated to be, a provider of security services to the Bank, seeks a Ruling on chargeability of GST on the Toll Taxes reimbursed by its clients or the ability to claim it as a deduction under Rule 33 from the value of supply, being expenditure incurred as a pure agent under the CGST/WBGST Acts, 2017 (hereinafter referred to as the “the said GST Act”).
Advance Ruling is admissible under Section 97(2)(e) & (g) of the said GST Act.
The Applicant submits that the question raised in the Application has neither been decided by nor is pending before any authority under any provisions

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yment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the pure agent to the recipient of service; and
(iii) the supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account.
4. Explanation to the Rule 33 defines –
For the purposes of this rule, the expression ―pure agent means a person who-
(a) enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both;
(b) neither intends to hold nor holds any title to the goods or services or both so procured or supplied as pure agent of the recipient of supply;
(c) does not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for suppl

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n that toll and parking charges will be paid on the actual amount. But the Banks do not specifically authorize the Applicant as a 'pure agent' or acknowledge payment of the toll charges as their own liability.
The Applicant admits in the Application about owning the vehicles. The toll is charged for providing the service by way of access to a road or bridge (SAC 9967). The Applicant, being the owner of the vehicles, is the recipient of the service provisioned on payment of toll. The Applicant admittedly is the beneficiary and liable to pay the toll, which is compulsorily levied on the vehicles. The expenses so incurred are, therefore, cost of the service provided to the Banks.
Reimbursement of such cost is no disbursement, but merely the recovery of a portion of the value of supply made to the Banks.
The Applicant is, therefore, not acting in the capacity of a 'pure agent' of the Bank while paying toll charges. Such charges are costs incurred, so that his vehicles can access roads/b

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MONDELEZ INDIA FOODS PRIVATE LIMITED C/O DEIEX CARGO IND. PVT. LTD. Versus THE ASST. STATE TAX OFFICER SQUAD NO. V, PALAKKAD
GST
2018 (11) TMI 483 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 2-11-2018
WP (C). No. 35903 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADVS. SMT.S. K. DEVI AND SRI.SANTHOSH P.ABRAHAM
For The Respondent : GP. SMT. M.M. JASMINE
JUDGMENT
The petitioner, a private limited company, sent goods to its six distributors in Palakkad District, as seen from Exts.P1 to P1(e) invoices and Exts.P2 to P2(e) e-way bills. The vehicle and the goods were detained because, by then, the e-way bills expired. Aggrieved, the petitioner filed this writ petition.
2. In the writ petitio

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Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service Distributor.
16/2018-GST (State) Dated:- 2-11-2018 Tripura SGST
GST – States
NO.F.1-11(8)-TAX/2015/10142-47
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
PANDIT NEHRU COMPLEX, GURKHABASTI
AGARTALA, TRIPURA WEST, PIN-799006.
Dated, Agartala, the 2nd November, 2018.
Circular No. 16/2018-GST (State)
To
The Additional Commissioner of State Tax /
Superintendent of State Tax (All) /
Inspector of State Tax (All)
Subject: Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service Distributo

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Processing of Applications for Cancellations of Registration submitted in FORM GST REG-16
14/2018-GST (State) Dated:- 2-11-2018 Tripura SGST
GST – States
NO.F.1-11(8)-TAX/2015/10130-35
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
PANDIT NEHRU COMPLEX, GURKHABASTI
AGARTALA, TRIPURA WEST, PIN-799006.
Dated, Agartala, the 2nd November, 2018.
Circular No. 14/2018-GST (State)
To
The Additional Commissioner of State Tax /
Superintendent of State Tax (All) /
In

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The West Bengal Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
1570-F.T.-60/2018-State Tax Dated:- 2-11-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 1570-F.T.
Howrah, the 2nd day of November, 2018.
No. 60/2018-State Tax
In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the West Bengal Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect from the 30th October, 2018.
2. In the West Bengal Goods and Services Tax Rules, 2017,-
(i) after rule 83, the following rule shall be inserted, namely:-
"83A. Examination of Goods and Services Tax Pr

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shall be specified by NACIN on the official websites of the Board, NACIN and common portal.
(5) Examination centers.-The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration.
(6) Period for passing the examination and number of attempts allowed.- (i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment:
Provided that if a person is enrolled as a goods and services tax practitioner before 1st of July 2018, he shall get one more year to pass the examination:
Provided further that for a goods and services tax practitioner to whom the provisions of clause (b) of sub-rule (1) of rule 83 apply, the period to pass the examination will be as specified in the second proviso of sub-rule (3) of said rule.
(ii) A person required to pass the examination

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red to secure fifty per cent. of the total marks.
(9) Guidelines for the candidates.-(i) NACIN shall issue examination guidelines covering issues such as procedure of registration, payment of fee, nature of identity documents, provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal.
(ii) Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under: –
(a) obtaining support for his candidature by any means;
(b) impersonating;
(c) submitting fabricated documents;
(d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination;
(e) found in possession of any paper, book, note or any other materi

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icated to the applicants by e-mail and/or by post.
(12) Handling representations.-A person not satisfied with his result may represent in writing, clearly specifying the reasons therein to NACIN or the jurisdictional Commissioner as per the procedure established by NACIN on the official websites of the Board, NACIN and common portal.
(13) Power to relax.- Where the Board or State Tax Commissioner is of the opinion that it is necessary or expedient to do so, it may, on the recommendations of the Council, relax any of the provisions of this rule with respect to any class or category of persons.
Explanation :- For the purposes of this sub-rule, the expressions –
(a) "jurisdictional Commissioner" means the Commissioner having jurisdiction over the place declared as address in the application for enrolment as the GST Practitioner in FORM GST PCT-1. It shall refer to the Commissioner of Central Tax if the enrolling authority in FORM GST PCT-1 has been selected as Centre, or th

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id Acts and Rules.".
(ii) after rule 142, the following rule shall be inserted, namely:-
"142A. Procedure for recovery of dues under existing laws. – (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01.
(2) Where the demand of an order uploaded under sub-rule (1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the existing laws, a summary thereof shall be uploaded on the common portal in FORM GST DRC-08A and Part II of Electronic L

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new entity is registered.
Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls or furnish an application to the effect that no taxable supplies have been made during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration).".
(iv) in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-
"10. Information against the Serial 4A of Table 4 shall not be furnished.".
(v) for FORM GST PMT-01 relating to "Part II: Other than return related liabilities", the following form shall be substituted, namely:-
"Form GST PMT -01
[See rule 85(1)]
Electronic Liability Register of Registered Person
(Part-II: Other than return related liabilities)
(To be maintained at the Common Portal)
Reference No.-
GSTIN/Temporary Id –
Date-
Name (Legal) –
Trade name, if any –
S

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ger against the liabilities would be recorded accordingly.
3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here.
4. Negative balance can occur for a single Demand ID also if appeal is allowed/ partly allowed. Overall closing balance may still be positive.
5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer.
6. The closing balance in this part shall not have any effect on filing of return.
7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules.
8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash. Debit and credit entry will be created simulta

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er no.
12.
Latest order date
13.
Date of service of the order (optional)
14.
Name of the officer who has passed the order (Optional)
15.
Designation of the officer who has passed the order
16.
Whether demand is stayed
17.
Date of stay order
Yes No
18
Period of stay
From – to –
Part B – Demand details
19.
Details of demand created
(Amount in Rs. in all Tables)
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State/UT Acts
CST Act
20.
Amount of demand paid under existing laws
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State/UT Acts
CST Act
21.
Balance amount of demand proposed to be recovered under GST laws
(19-20)
<< Auto-populated >>
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State/UT Acts
CST Act
Signature
Name
Designation
Jurisdiction
To
_______________ (GSTIN/ID)
Name
_______________ (Address)
Copy to –
Note –
1. In case of d

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n of summary of the order creating demand under existing laws
Reference no.
Date –
Part A – Basic details
Sr. No.
Description
Particulars
(1)
(2)
(3)
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GSTIN
2.
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3.
Trade name, if any
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4.
Reference no. vide which demand uploaded in FORM GST DRC-07A
5.
Date of FORM GST DRC-07A vide which demand uploaded
6.
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State/UT Centre
<>
7.
Old Registration No.
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8.
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9.
Act under which demand has been created
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10.
Tax period for which demand has been created
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12.
Order date (original)
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16.
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M/s Rathi Steel Power Limited Industrial Area South Of G.T. Road Ghaziabad Versus Union Of India And 2 Others
GST
2018 (11) TMI 557 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 2-11-2018
WRIT TAX No. – 1432 of 2018
GST
Pankaj Mithal And Ajit Kumar JJ.
For the Petitioner : Anil Prakash Mathur
For the Respondent : Krishna Agarawal
ORDER
Heard Sri A.P. Mathur, learned counsel for the petitioner and Sri Krishna Agarawal, learned counsel appearing for respondent nos. 2 and 3.
The petitioner by means of this writ petition has made prayer for quashing of the attachment order dated 10.10.2018, which has been filed as annexure 3 to the writ petition.
The movable properties of the petitioner have been att

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owed to it to wash out the liability of CGST.
In view of prayer made in the above writ petition, petitioner accepted the liability of the excise dues and the GST and was ready and willing to make payment thereof in installments and three months respectively.
The said writ petition was got dismissed as withdrawn on 12.10.2018 without liberty to file any fresh petition meaning thereby that the petitioner accepts the demand of dues.
The present attachment which is impugned in the writ petition is pursuant to the above demand notice and is of a consequential nature. The petitioner cannot be granted any relief unless the demand is successfully challenged which stage is already over.
The stage of show cause notice or opportunity of hearing be

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M/s Plus Creation Pvt. Ltd. Versus State Of U.P. And 2 Others
GST
2018 (11) TMI 605 – ALLAHABAD HIGH COURT – 2018 (19) G. S. T. L. 407 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 2-11-2018
Writ Tax No. – 1417 of 2018
GST
Pankaj Mithal And Ajit Kumar JJ.
For the Petitioner : Mohit Behari Mathur
For the Respondent : C.S.C.
ORDER
The goods and the vehicle carrying the goods has been detained under Section 129 (1) of the U.P. Goods and Service Tax Act, 2017 (in short of the Act) and in pursuance of the notice issued under Section 129 (3) of the Act a penalty order has also been passed on 20.10.2017.
The petitioner has preferred this writ petition for a direction for release of the goods and the vehicle on the ground that

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Loka Ispat Pvt. Ltd. Versus State Of U.P. And 2 Others
GST
2018 (11) TMI 888 – ALLAHABAD HIGH COURT – 2019 (21) G. S. T. L. 306 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 2-11-2018
Writ Tax No. – 1430 of 2018
GST
Pankaj Mithal And Ajit Kumar JJ.
For the Petitioner : Shubham Agrawal
For the Respondent : C.S.C.
ORDER
Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel for the respondents.
The goods of the petitioner moving from Chhattisgarh to Hamirpur have been detained for the reason that the petitioner has tried to hide the correct identity of the consignee.
The argument of learned counsel for the petitioner is that he is a dealer at Aligarh and he had purchased the

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s any contravention to the provisions of the Act or the Rules. The detention order fails to specify any provision of the Act or the Rules which has been violated.
Sri C.B. Tripathi, learned counsel appearing for respondents prays for and is granted three weeks' time to file counter affidavit. One week thereafter is allowed to the petitioner to file rejoinder affidavit.
List thereafter for admission/ final disposal.
In the meantime, the detained goods and the vehicle shall be released forthwith, on the petitioner furnishing security other than cash and bank guarantee and the indemnity bond of the amount of the proposed tax and the penalty, as the petitioner is the owner of the goods, as per notice under Section 129(3) read with Sectio

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M/s. Siva Sakthi Packaging Company Versus Commissioner of GST & Central Excise Chennai South
Central Excise
2018 (11) TMI 904 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 2-11-2018
Appeal No. E/41107/2018 – Final Order No. 42761/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial)
Shri S. Ramachandran, Consultant for the Appellant
Shri L. Nandakumar, AC (AR) for the Respondent
ORDER
Brief facts are that the appellant purchased the plant and machinery along with stock of raw materials from M/s. Indian Printing & Packaging Company with effect from 7.1.2015. The appellant availed the SSI exemption for clearing the goods. The department noticed that the earlier manufacturer was not availing the SSI exe

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matter for re-adjudication by AC / DC. The appellant is now before the Tribunal against such order.
2. The ld. consultant Shri S. Ramachandran appeared and argued on behalf of the appellant. He submitted that the Superintendent who had adjudicated the matter had dropped the proceedings and the department had not preferred appeal on merits before the Commissioner (Appeals) and they had confined their appeal on the issue of jurisdiction. Since there was no appeal filed by the department on merits, the order in original dated 16.2.2017 passed by the Superintendent would apply and therefore the demand cannot sustain. It is also argued by him that the appellant having purchased the factory only 7.1.2015, the appellant has to be considered as an

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e matter to AC / DC for reconsideration of the issue and that the impugned order requires no interference.
4. Heard both sides.
5. On perusal of records, it is seen that the order in original dated 16.2.2017 was passed by the Superintendent of the concerned division. As per circular No. 1049/37/2016-CX dated 29.9.2016, the Superintendent is also given jurisdiction to adjudicate matters which are not exceeding Rs. 10 lakhs. It is specifically stated in para 2 clause (i) of the said circular that the Superintendent will not be having jurisdiction to adjudicate case involving taxability, classification, valuation etc. Therefore, I find that the Commissioner (Appeals) has rightly set aside the Order in Original passed by the Superintendent da

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The Commissioner of CGST & Central Excise, Belapur, Navi Mumbai Versus Hindustan Petroleum Corporation Ltd.
Central Excise
2018 (11) TMI 1082 – BOMBAY HIGH COURT – 2019 (369) E.L.T. 579 (Bom.)
BOMBAY HIGH COURT – HC
Dated:- 2-11-2018
Central Excise Appeal No. 60 of 2018
Central Excise
M.S. SANKLECHA & RIYAZ I. CHAGLA, J.J.
Mr. Pradeep S. Jetly for the appellant
Ms. Mansi Patil for the respondent
P.C.
1. This appeal under Section 35G of the Central Excise Act,1944 (the Act) challenges the order dated 31st October, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal).
2. The Revenue has urged the following reframed question of law for our consideration :
“Whether on the facts and circumstances of the case and in law, the Tribunal was correct in setting aside the demand of limitation after having held in favour of the Revenue on merits?”
3. The impugned order of the Tribunal dated 31st October, 2017 dismissed the respondents assesse

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ngs, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law.”
(emphasis supplied)
5. Ms. Patil, learned Counsel appearing for the respondents on instructions states that the respondents have accepted the order of the Tribunal in respect of the valuation. Thus, there is no challenge to the impugned order in respect of valuation before the Hon'ble Supreme Court.
6. Therefore, both the learned Counsel appearing for the appellant and the respondent submits that the appeal under Section 35G of the Act as filed would be maintainable. This as the issue of valuation for the purposes of assessment of duty, is a concluded issue between the parties as it has been accepted. The only issue which is being urged in this appeal is on account of limitation. Therefore, this Court would have jurisdiction to entertain the appeal.

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2018, TIOL 1891, had already taken a view on this. This Court had while construing the ambit of Section 35G(1) of the Act for the purposes of entertaining the appeals from the order of the Tribunal has inter alia observed as under :
“10. It was also urged on behalf of the appellant that the question whether this Court has jurisdiction to entertain an appeal would have to be decided on the basis of the questions of law proposed by the appellant before it. In the above context, it was submitted that the questions as proposed would not make it a classification issue. This submission cannot be accepted in view of the clear language of Section 35G(1) of the Act which says an appeal shall lie to the High Court from every order passed in appeal by the Tribunal on or after the 1st day of July, 2003 except when the order of the Tribunal relates to the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment. Thus, the

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se or value of goods for the purposes of assessment.
We are in respectful agreement with the view of the Punjab and Haryana High Court in Raja Dyeing (supra) on the above issue. Thus, we do not accept the above submission that the jurisdiction to entertain an appeal is determined by the question proposed by the Appellant. It is only determined by the nature of the order passed by the Tribunal and if not within the exclusion clause of Section 35G(1) of the Act, an appeal to this Court will be entertained.”
8. It must be pointed out that the decisions of this Court in Facor Steel Ltd. (supra) and Mahindra Ugine Steel Co. Ltd. (supra) were not pointed out to us wherein maintainability of the appeal was decided by us in APMM Terminals Pvt. Ltd. (supra). In the above view, we asked the Counsel if the two decisions i.e. Facor Steel Ltd. (supra) and APMM Terminals India Pvt. Ltd. (supra) could be reconciled. They replied in the negative.
9. Our attention is also drawn to the decision of th

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Act bars an appeal being filed in this Court from the order of the Tribunal relating to the determination of any question having a relation to the rate of duty or value of goods for purposes of assessment. The issue of the assessment of goods to duty on either of rate of duty or valuation issue being time barred, would also be an assessment to duty and, therefore barred. Moreover, the word “assessment” as defined under the Central Excise Rules, 2002 is with regard to assessment to duty. No reason is shown to us which would require a different meaning be given to the word “assessment” used in Section 35G(1) of the Act. However, imposition of a penalty by the Tribunal is not related to assessment of goods for the purposes of dutability arising out of rate of duty and / or valuation issue. The words “rate of duty of excise or value of goods for assessment” has to be read as relating to determination of duty on the goods. The issue of penalty is an exercise done subsequent to assessment of

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y challenge to the confirmation of the demand on issue of valuation and / or rate of duty issue is an empty formality. This submission of the Counsel ignores the fact that the merit of the appeal itself will not determine the issue of maintainability under Section 35G of the Act, which is a threshold issue.
12. In any case, it is agreed position between the parties that the apparent conflict of views of this Court in APMM Terminals India Pvt. Ltd. (supra) and Facor Steel Ltd. (supra) are not reconsiliable. Therefore, this difference can only be resolved by a larger bench of this Court so as to lay down the law for the State.
13. This more particularly as the issue raised herein may have wide impact, as it may affect the appeals under the Act, Finance Act, 1994 and the Customs Act, 1962 in this Court.  
14. Therefore, the difference of view is best referred to the Hon'ble the Chief Justice to constitute a larger bench of this Court, if he so deem fit to resolve the apparent

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M/s Birla Corporation Ltd. Versus CGST CC & CE-Jabalpur
Central Excise
2018 (12) TMI 13 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 2-11-2018
E/ROM/50844/2018, Appeal No. E/50308/2018-EX [DB] – MO/50840/2018-EX[DB]
Central Excise
Shri Anil Choudhary, Member (Judicial) And Shri C.L. Mahar, Member (Technical)
Shri Himashu Bansal, Advocate for the Appellant
Shri R.K. Mishra, DR for the Respondent
ORDER
Per Anil Choudhary:
1. Heard on ROM, arising from Final

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