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GST – States – 16/2018–C.T./GST – Dated:- 10-8-2018 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 16/2018-C.T./GST Dated: 10.08.2018 Notification No. 32/2018 – State Tax In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this n

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GST – States – 17/2018-C.T./GST – Dated:- 10-8-2018 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 17/2018-C.T./GST Dated: 10.08.2018 Notification No. 34/2018 – State Tax In exercise of the powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the West Bengal Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said r

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GST – States – 19T of 2018 – Dated:- 10-8-2018 – Office of the Commissioner of sales Tax, Maharashtra State, 8th Flr., Vikrikar Bhavan, Mazgaon, Mumbai-400010 TRADE CIRCULAR No. JCST/Mahavikas/GST Enrolment/2018-19/B-675 Mumbai Dt. 10/08/2018 Trade Circular No. 19T of 2018 Subject: Extension of Special Campaign for GST Migration Pending cases. Reference: Trade Circular 18 T of 2018 issued dt. 31-07-2018. GST Council in 28th meeting approved opening of Migration window for taxpayers, who have filed Part A of GST REG-26, but not completed Part B of said form. Accordingly, Maharashtra State Tax Department had issued above referred trade circular 18 T of 2018 dated 31/07/2018 and organised a Special Campaign during 06 August 2018 to 10 August

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e published on 13-08-2018 at below link – https://www.mahagst.gov.in/mr/general-informations/57 The cases communicated to GSTN by department will further be analysed at the end of GSTN and GSTN will select the taxpayers, who have filed Part A of GST REG-26, but not completed Part B of said form. Such cases, selected by GSTN for opening of migration window, will also be published at the above link, once such information is received from GSTN. B) Pending Migration cases shared earlier through IT Redressal Mechanism: Department had issued Trade Circular 13T of 2018 dt. 17-04-2018 and devised an IT Redressal Mechanism for resolving IT glitches faced by taxpayers on GST Portal. Some cases of non-migrated taxpayers were also reported to the IT Re

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GST – States – F17 (131) ACCT/ GST/2017/3765 – Dated:- 10-8-2018 – Government of Rajasthan Commercial Taxes Department NOTIFICATION Jaipur, Dated: 10 August, 2018 In exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), hereafter in this notification referred to as the said Act, read with sub-rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017, hereafter in this notification referred to as the said rules, I, Al

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GST – States – CT/LEG/GST-NT/12/17/654 – Dated:- 10-8-2018 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 10th August, 2018 NOTIFICATION- 12/2018 In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017 (hereafter in this notification referr

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GST – States – 26518–FIN-CT1-TAX-0043/2017 – Dated:- 10-8-2018 – GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 10th August, 2018 S.R.O. No. – In exercise of the powers conferred by section 148 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify the registered persons having aggregate turnover of up to 1.5 crore rupees(rupees one crore fifty lakhs) in the preceding financial year or in the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of

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GST – States – 11872/CT.,/Pol-41/1/2017-Policy – Dated:- 10-8-2018 – Commissionerate of CT and GST, Odisha (At Cuttack) (Finance Department, Government of Odisha) No. 11872/CT.,/Pol-41/1/2017-Policy Dated 10.08.2018 NOTIFICATION In exercise of the powers conferred by section 168 of the Odisha Goods and Services Tax Act, 201 7 (Odisha Act 7 of 2017) (hereafter in this notification to as the said Act) read with sub-rule (5) or rule 61 or the Odisha Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), l, Saswat Mishra, IAS, Commissioner of State Tax, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from July, 2018 to M

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2018 (8) TMI 1109 – CESTAT NEW DELHI – TMI – Classification of services – Hiring of backhoe/pay loader siding including mechanical unloading – Hiring of pay-loader for loading or coal wagon at different siding of M/s Western Coal Ltd – Removal of all types of material by hiring of equipment such as HEMM, tippers, loading, transportation and dumping at specified places – whether classified under Transport of Goods by Road Service or otherwise? – Held that:- From the record of the appeal, it appears that the matter under consideration is no longer res integra in view of the Hon’ble Supreme Court decision in case of Commissioner Central Excise & Service Tax, Raipur V/s Singh Transporters [2017 (7) TMI 494 – SUPREME COURT] wherein the Hon’ble Supreme Court has held that the activity undertaken by the assessee of transporting of the coal from the pithead of the mines to railway sidings within the mining area is more appropriately classifiable under service head of Transport of Goods by Roa

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ppeal before CESTAT was that in case where the amount of Central Excise, Service Tax, Customs duty involved is more than ₹ 10 Lakhs and any appeal where in case of CESTAT amount involved was less than 10 Lakhs same was to be withdrawn by the Department. Since the amount in the present appeal was only ₹ 1,89,938/-, this Tribunal vide its above mentioned order dated 12th October, 2017 has dismissed the appeal. 2. The Revenue has filed ROM application dated 15th Feb 2018 mentioning that there is an apparent misake from the record of the case as the appeal in this particular case pertains to the classification of service and as per para 3 of the instructions issued by CBEC dated 17/08/2011 there is an exclusion clause which provides that the withdrawal of appeals on monetary limits will not be applicable in case where issue involved pertaining to Classification or refund issues which are of legal and recurring nature. 3. After hearing both the sides, the above mentioned ROM was

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including unloading at B.G. Siding, Pench Area. One of the conditions of the contract is Weighment of coal of each tipper/dumper shall be made and recorded in a separate register of the weighbridge of the loading point and at the unloading point. In case of the same is not possible due to operational reasons at the loading point, the quantity of the transportation be taken as per DALA measurement on averge weight carried depending upon the convenience and practice of the unit/colliery as well as terms of contract may be restored by official in charge. 6. The matter of the facts is that the respondent assessee have been paying Service Tax on the above activity under transport of goods by road service after availment of the entitled abatement from the charges covered by the respondent assessee from the client namely M/s Western Coal Field Ltd. It has been the contention of the Department that the kind of service rendered by the respondent assessee is a more appropriately classifiable un

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GST – States – I-J / 2018 – Dated:- 10-8-2018 – Office of the Commissioner of Commercial Taxes (Karnataka) Vanijya Therige Karyalaya, Gandhinagar, Bengaluru, NOTIFICATION (I-J / 2018) No. KGST.CR.01/17-18, Dated: 10.08.2018 In exercise of the powers conferred by the second proviso to sub section (1) of section 37 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), on the recommendations

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GST – States – (14/2018) No. FD 47 CSL 2017 – Dated:- 10-8-2018 – FINANCE SECRETARIAT NOTIFICATION (14/2018) No. FD 47 CSL 2017, Bengaluru, dated: 10/08/2018 In exercise of the powers conferred by Section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both. 2. The said

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GST – States – (1-K/2018) No. KGST.CR.01/2017-18 – Dated:- 10-8-2018 – Office of the Commissioner of Commercial Taxes (Karnataka) Vanijya Therige Karyalaya, Gandhinagar, Bengaluru, NOTIFICATION (1-K / 2018) No. KGST.CR.01/17-18, Dated: 10.08.2018 In exercise of the powers conferred by section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), on the recommendations of the Council, it is hereby specified that the return in FORM GSTR-3B of the said rules for each of the months from July, 2018 to March, 20

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GST – States – F.12(46)FD/Tax/2017-Pt-II-087 – Dated:- 10-8-2018 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: August 10, 2018 In exercise of the powers conferred by section 148 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), hereinafter in this notification referred to as the said Act, the State Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both. 2. The said pe

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2018 (8) TMI 1242 – CESTAT HYDERABAD – TMI – 100% EOU – customs private bonded warehouse – whether the appellant has violated the Provisions of Section 58 of the Customs Act, 1962 read with Notification No. 52/2003 -CUS in relation to capital goods which were imported without payment of duty?
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Held that:- There is no dispute that the capital goods which were imported without payment of duty claiming the benefit of Notification No. 52/2003 were transferred out of the EOU after their importation and bonding in the EOU. Though, there is a claim of the appellant the machinery was not installed in DTA unit, it is a finding of the Adjudicating Authority that the machinery was installed and used for the manufacture of the goods in DTA unit – Both the Lower Authorities have recorded a concurrent finding and the machinery which were imported by claiming the exemption for installation in EOU, were not installed, were found in DTA. Appellant was not able to produce any documents to show tha

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Customs Act, 1962 to be a customs private bonded warehouse. They had imported one opto-tech free form lab set up with laser engraving mach, CNC blocker with premium software and accessories etc without payment of duty in terms of Notification No. 52/2003 – Cus dated 31.03.2003 vide Bill of Entry No. 6281016 dated 30.07.2014. After receipt of the goods to their factory, the appellant appeared to have diverted unauthorisedly the imported goods to their sister unit in DTA viz M/s Techtran Opthalmics Pvt. Ltd., (TOPL) located in Balanagar, Hyderabad and without payment of appropriate duties due when goods were transferred out the bonded warehouse. Therefore, on the basis of the investigation carried out by Directorate General of Central Excise Intelligence, Hyderabad Zonal Unit, a show cause notice was issued to the appellant to confiscate the imported machinery and to demand an amount of ₹ 47,66,416/- being the duty not paid along with interest due thereon apart from the proposal t

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ferred before the First Appellate Authority. The First Appellate Authority after following due process of law, as reduced the penalty imposed but upheld the Order-in-Original on the confirmation of the demands so raised. Revenue is aggrieved and is in appeal on such reduction of penalty while importer appellant is in appeal on merits. 4. Learned Counsel appearing for the appellant takes the Bench through the entire case records and submits that the capital goods were moved out of the EOU for testing purposes and there was no intention to permanently shift to same out of the bonded premises. He would submit that there is no allegation that the goods were used for production in Balanagar Unit. Since there was only a procedural violation, duty cannot be demanded also in the absence of contravention with intention to evade duty the penalty imposed on them is also not legally correct. 5. Learned Departmental Representative reiterates the findings of the First Appellate Authority. 6. On care

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GST – States – 11/2018-Rc.46/2018/Taxation/A1 – Dated:- 10-8-2018 – Office of the Additional Chief Secretary / Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005. No. 11/2018 Rc.46/2018/Taxation/A1 Chennai, Friday, August 10, 2018 Aadi 25, Vilambi, Thiruvalluvar Aandu-2049 NOTIFICATION In exercise of the powers conferred by section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (Act No. 19 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Tamil Nadu Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of

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GST – States – F-10-42/2018/CT/V (68)-33/2018-State Tax – Dated:- 10-8-2018 – Commercial Tax Department Mantralaya, Mahanadi Bhawan, New Raipur Naya Raipur, Dated 10th August, 2018 Notification No. 33/2018-State Tax No. F-10-42/2018/CT/V (68). -In exercise of the powers conferred by Section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the

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GST – States – F-10-42/2018/CT/V (69)-34/2018-State Tax – Dated:- 10-8-2018 – Commercial Tax Department Mantralaya, Mahanadi Bhawan, New Raipur Naya Raipur, Dated 10th August, 2018 Notification No. 34/2018-State Tax No. F-10-42/2018/CT/V (69). -In exercise of the powers conferred by Section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from July, 2018 to March, 2

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GST – States – ERTS(T) 65/2017/Pt/303-33/2018-State Tax – Dated:- 10-8-2018 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification No. 33/2018-State Tax Dated Shillong, the 10th August, 2018 No. ERTS(T) 65/2017/Pt/303 – ln exercise of the powers conferred by section 148 of the Meghalaya Goods and Services Tax Act,2017 (Act No. 10 of2017) (hereafter in this notification referred to as the said Act), the Government of Meghalaya, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned

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GST – States – ERTS(T) 65/2017/Pt/304-34/2018-State Tax – Dated:- 10-8-2018 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification No. 34/2018-State Tax Dated Shillong, the 10th August, 2018 No. ERTS(T) 65/2017/Pt/304 – In exercise of the powers conferred by section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Meghalaya Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from July,

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GST – States – FIN/REV-3/GST/1/08 (Pt-1)/233 – Dated:- 10-8-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/233 Dated: 10th August, 2018 NOTIFICATION In exercise of the powers conferred by section 148 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or

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GST – States – CCW/GST/74/2015 – Dated:- 10-8-2018 – Government of Andhra Pradesh Commercial Taxes Department Proceedings of the Chief Commissioner of State Tax Present: Sri. J. Syamala Rao, IAS. Office of The Chief Commissioner of state Tax, Andhra Pradesh, Eedupugallu, Krishna District. CCTs Ref. in CCW/GST/74/2015, Dt. 10.08.2018 In exercise of the powers conferred by section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Chief Commissioner, on the recommendations of the Council, hereby specifies

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2018 (9) TMI 492 – CESTAT NEW DELHI – TMI – Validity of second SCN – Time Limitation – SSI Exemption – Use of Brand Name of Others – Nuloux – Ganak – Savstar – N/N. 8/2003-CE dated 1.3.2003 – Held that:- In this case admittedly, investigation was conducted on 22.1.2013 and during the course of investigation certain goods were seized. For seizure of the said goods, a show cause notice was issued on 19.7.2013 to the trading unit i.e. M/s Devika Enterprises wherein the allegation is that the manufacturing unit is engaged in manufacturing and clandestinely clearing the goods in brand name of others. The said manufacturing unit is named as M/s B.M. Enterprises, but no show cause notice was issued. Later on, after issuance of the second show cause notice, the show cause notice dated 19.7.2013 has been dropped against the appellants.
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The appellants are manufacturing branded goods of others and subsequent notice has been issued on the basis of same investigation on 14.6.2016 is not sus

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B.M. Enterprises and penalty has been imposed on M/s Devika Enterprises. 2. The facts of the case are that on 22.1.2013, a search was conducted at the premises of M/s B.M. Enterprises which is a proprietary concern of Smt. Seema Garg wife of Shri Devender Kumar who is engaged in manufacture of electric wire and cable and enjoying benefit of SSI exemption Notification No. 8/2003-CE dated 1.3.2003. During the course of search, certain branded goods were found in the factory premises of M/s B.M. Enterprises. The branded goods were of several brands but mainly three brands were disputed by the department which are Nuloux, Ganak, Savstar. It is the allegation of the department that these brand names had owned by third party, therefore, the appellant is not entitled to avail the benefit of SSI exemption notification. In these set of facts, a show cause notice was issued to the co-appellant viz. M/s Devika Enterprises for confiscation of the goods seized on 19th July 2013 on account of the b

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of M/s B.M. Enterprises and the show cause notice was issued to confiscate the seized goods to M/s Devika Enterprises. Later on, another show cause notice was issued on realisation of the mistake that these seized goods belongs to M/s B.M. Enterprises. Another show cause notice was issued on 14.6.2016 to demand duty on the said goods from both the appellants is highly time barred and not sustainable in the light of the decision of Hon ble Apex Court in the case of Nizam Sugar Factory Vs. Collector of Central Excise, A.P. – 2006 (197) ELT 465 (SC), therefore, the show cause notice dated 14.6.2016 is not sustainable. Accordingly, demands are not sustainable. 4. On merits, he submits that for the brand name viz. Nuloux, they are having the assignment deed in their favour, therefore, the said brand name cannot be said to belongs to third party, therefore, on that account demand is not sustainable. With regard to brand name Savstar, it is his contention that the said brand name is not regis

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es. Therefore, on realisation that the manufacturing unit is owned by M/s B.M. Enterprises, the subsequent show cause notice was issued. 6. Heard the parties. Considered the submissions. 7. On careful consideration of the submissions made by both the sides, we find that in this case admittedly, investigation was conducted on 22.1.2013 and during the course of investigation certain goods were seized. For seizure of the said goods, a show cause notice was issued on 19.7.2013 to the trading unit i.e. M/s Devika Enterprises wherein the allegation is that the manufacturing unit is engaged in manufacturing and clandestinely clearing the goods in brand name of others. The said manufacturing unit is named as M/s B.M. Enterprises, but no show cause notice was issued. Later on, after issuance of the second show cause notice, the show cause notice dated 19.7.2013 has been dropped against the appellants. It has been alleged in the show cause notice dated 19.7.2013 that the appellants are manufactu

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2018 (9) TMI 853 – DELHI HIGH COURT – 2018 (16) G. S. TL. 183 (Del.) – Prayer for carrying out common investigations – separate investigation at the local levels have been carried out by the authorities against the units at Ahmedabad, Chandigarh, Chennai and Pune. – case of Revenue is that petitioner is not cooperating in the investigation and providing necessary documents – Held that:- It is evident that the nature of investigations carried out in the M/s. Lemon Tree Hotels Ltd. resulted in material and information gathering which are of a different kind. Although the petitioner seeks general directions that common investigations be carried out, the Court is of the opinion that grant of such relief at this stage would not be expedient – Instead, the respondents shall, at a later stage of the investigation, nominate a senior officer or Commissioner to review the evidence gathered in order to purely discern if common approach is essential, after which the investigations may be conclude

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evident from the pleadings and the submissions made that separate investigation at the local levels have been carried out by the authorities against the units at Ahmedabad, Chandigarh, Chennai and Pune. The petitioner claims to be inconvenienced. Learned counsel for the Revenue relies upon a letter addressed to the Chief Commissioner of Central Goods and Services Tax which firstly stated that on account of this Court s order dated 08.03.2018, the petitioner is not cooperating in the investigation and providing necessary documents. The said letter also states as follows: To, The Chief Commissioner of Central Goods and Services Tax (Delhi Zone), CR Building, I.P. Estate, New Delhi-110109 Madam, Subject: Writ Petition (C) No.1728/2018 filed by M/s. Lemon Tree Hotels Ltd. v. UOI & Ors.-reg. Please refer to letter C.No.IV (16) Law/HQ/88/GST-South/Lemon Tree/2018 dated 06.04.2018 of the Commissioner, CGST, Delhi South on the above subject. 2. I am directed to convey that the Hon ble High

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ther by October 2018 or April 2019, keeping in mind the limitation provisions in the Finance Act, 1994. At the moment, investigations are not proceeding because the assessee is not providing the records, which will facilitate an early conclusion of investigations. Hence, investigations may be allowed to proceed and conclude. Thereafter a common adjudicator can be appointed at a location of the assessee s choice so that one common order can be passed by one authority with respect to all the cases. (iii) The Hon ble High Court may also be informed that stoppage and recommencement of investigations may also be not in the interest of the assessee. If one investigator has to singly do the work which was being done simultaneously by six investigators, then the time taken to complete investigations will extend. Revenue may become time barred. Assuming but not admitting that the assessee is issued an SCN for tax liability and assuming but not admitting that it is found payable, the later it is

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nts shall, at a later stage of the investigation, nominate a senior officer or Commissioner to review the evidence gathered in order to purely discern if common approach is essential, after which the investigations may be concluded and the Show Cause Notices (SCNs) issued by appropriate competent authorities. Upon the issuance of such SCNs, the Chief Commissioners of Central Goods and Services Tax of the concerned Zones shall pass an order centralizing the adjudication of such SCNs, which shall be by one competent officer in Delhi. In other words all SCNs of all zones shall be dealt with by one adjudicating Officer, in Delhi, empowered to do so, by the competent authority. In view of the pendency of investigation and having regard to the interim order made, it is clarified that the period during which the said order operated, i.e. from 08.03.2018 till date shall be excluded from computing the period of limitation for issuing the Show Cause Notices. All rights and contentions of the par

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2018 (9) TMI 1040 – AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – 2018 (17) G. S. T. L. 512 (A. A. R. – GST) – Exemption from GST – Executive Post Graduate Programme in Management (EPGP) – applicability of exemption notification no.12/2017 Central Tax (Rate) and corresponding notification under MPGST Act, 2017 – legal status of the IIMs post enactment of IIM Act 2017, which came into effect from 31st January 2018.
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Whether the course – Executive Post Graduate Programme in Management (EPGP), after enactment Indian Institute of Management Act 2017 notified effective from 31st January 2018, is exempted from Goods and Service Tax?
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In case of exemption to EPGP, will total amount of fees collected towards EPGP for the academic session 2018-19 is exempted, whether collected before or after enactment of IIM Act 2017 or only amount collected after enactment of IIM Act 2017?
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Held that:- The language of entry no.67 is quite clear and leaves no ambiguity whatsoever. This entry s

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en categorically excluded from exemption under Entry No.67 to the Notification No.12/2017-Central Tax (Rate) and corresponding notification under MPGST Act, 2017 – the Executive Post Graduate Programme being conducted by the Applicant shall be chargeable to GST, irrespective of enactment of IIM Act 2017. – 10/2018 AAR No. 14/2018/A.A.R./R-28/37 Dated:- 10-8-2018 – RHRI RAJIV AGRAWAL AND AHRI MANOJ KUMAR CHOUBEY, MEMBER Present on behalf of applicant: Arvind Chawla for the Applicant. PROCEEDING 1. BRIEF FACTS OF THE CASE: 1.1. Indian Institute of Management, Indore (IIM, Indore) [hereinafter referred to as the Applicant] is one of the nineteen IIMs set up by the Government of India. The Applicant institute was established in 1996 by the Government of India as registered society under the Madhya Pradesh Societies Registration Act, 1973 and is governed by a Board of Governors. 1.2. The India Institute of Management Act 2017, received the Presidential assent on 31.12.2017, and the same ha

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f- i. Transportation of students, faculty and staff; ii. Catering including any mid-day meals scheme sponsored by the Central Government, State Government or Union Territory; iii. Security or cleaning or housekeeping services provided in such educational institution; iv. Services relating to admission to or conduct of examination by such institution; upto higher secondary; Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre school education and education up to higher secondary school or equivalent NIL NIL 67 Heading 9992 Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government to their students by way of following educational programmes, except Executive Development Programme- (a) Two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which the admissions are made on the basis of Common Admissio

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orised '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. 1.7 In view of the circumstances foregoing, the Applicant has sought to submit it's own views as under:- a. Services provided by IIM exempted by virtue of exemption Notification no.12/2017-CT(Rate) with effect from 01.07.2017 and corresponding notification under MPGST Act, 2017 are – i. Two year full time Post Graduate Programmes in Management to which admissions are made on the basis of Common Admission Test; ii. Fellow programme in Management; iii. Five year integrated programme in Management. b. Services provided by an education institution which, inter alia, provides education as a part of curriculum for obtaining a qualification recognized by any law for the time being in force is exempted under notification no.12/2017-CT (Rate) c. Degrees and Diplomas granted by Applicant are recognize

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8.2018 has furnished the opinion of the department and it has been categorically opined that the course Executive Post Graduate Programme does not qualify for exemption as envisaged under Notification No. 12/2017-Central Tax (Rate). It has been further mentioned that the exemption shall be available only to the programmes mentioned in the Notification and EPGP is not covered thereunder. It has therefore, been concluded that IIM Indore does not appear to be entitled to exemption from GST as far as EPGP is concerned. 4. RECORD OF PERSONAL HEARING: 4.1. Shri Arvind Chawla, Chartered Accountant, appeared on behalf of the applicant and reiterated the submissions already made in the application. He pleaded that pursuant to enactment of IIM Act 2017, with effect from 31.01.2018, the Applicant shall be entitled to exemption in terms of entry no. 66 of Notification 12/2017-CT (Rate), as the Applicants now qualify as Educational Institutions as defined for the purpose of this notification. 5. DI

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entry number 66 seeks to exempt services provided 'by an Educational Institution' and 'to an educational institution'. Further, the term 'Educational Institution' has been defined for the purpose of said Notification as under: 2. Definitions – For the purpose of this Notification, unless the context otherwise requires'- (y) "Educational Institution" means an institution providing services by way of- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course 5.4 However, before we venture into the examination of the issue regarding whether the Applicant qualifies under the Definition of 'Educational Institution' to fall under the ambit of Entry No.66, it is necessary to have a look at the Entry No.67 of the Notification No.12/2017

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ayment of GST. It is thus clear that irrespective of enactment of IIM Act 2017, the intention of the legislature was no to tax the flagship education programmes conducted by these Institutions. However, specific exclusion of Executive Development Programme from exemption has been made loud and clear, leaving no scope for any interpretation or reading between the lines. 5.6 We have carefully considered the plea of the Applicant about the IIMs, including Applicant, having been authorised to grant degrees, diplomas and other certificates by virtue of IIM Act 2017. Applicant have vehemently pleaded that post enactment of IIM Act 2017, the Applicant would be providing a Degree duly recognised by law, and accordingly, the services provided by Applicant would be covered under Entry No.66 of the Notification no.12/2017-Central Tax (Rate) and corresponding notification under MPGST Act, 2017. However, we find it difficult to subscribe to the views of the Applicant, on two counts. Firstly, the En

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39; of the statute has been propounded by the Hon'ble Supreme Court in catena of judgments, and one has to strictly go by what is written in the statute. Though, there is no ambiguity in the matter before us, still we have to conclude that the services provided by the Applicant have a specific mention under Entry No.67 to the Notification 12/2107-Central Tax (Rate) and corresponding notification under MPGST Act, 2017, and therefore, there is no good reason to take shelter of a general entry (entry no.66) just to bring the Executive Post Graduate Programme under the ambit of exemption. 5.7. Having regard to the discussions & findings detailed in foregoing paras, we now give our ruling. RULING 6. The Advance Ruling on questions posed before the authority are answered as under: 6.1 In respect of Question 1, we hold that the Executive Post Graduate Programme will not be eligible for exemption from GST as the same has been categorically excluded from exemption under Entry No.67 to t

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GST – States – 34/2018 – State Tax – Dated:- 10-8-2018 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 34/2018 – State Tax Date: 10th August, 2018 NOTIFICATION In exercise of the powers conferred by section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act)read with sub-rule (5) of rule 61 of the Sikkim Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from July, 2018 to March, 2019 shall be furnished electronically thr

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GST – States – 32/2018 – State Tax – Dated:- 10-8-2018 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 32/2018 – State Tax Date: 10th August, 2018 NOTIFICATION In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the

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