Author: admin_gst

GST – States – 33/2018 – State Tax – Dated:- 10-8-2018 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 33/2018 – State Tax Date: 10th August, 2018 NOTIFICATION In exercise of the powers conferred by section 148 of the Sikkim Goods and Services Tax Act, 2017 (9 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 good

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (10) TMI 300 – AUTHORITY FOR ADVANCE RULING, RAJASTHAN – TMI – Withdrawal of Advance Ruling application – Whether clarification F.No 354/03/2018 dt.08.01.2018 is also applicable to “Industrial Canteen”?
–
Held that:- In the matter personal hearing was fixed for 28.7.2018 but no one appeared on the stipulated date from applicant side and vide their letter, which was received on 06.08.2018 informed about withdrawal of their application and requested to drop the verification and examination of the said Application – The application is dismissed having been withdrawn by the applicant. – AAR No. RAJ/AAR/2018-19/10 Dated:- 10-8-2018 – NITIN WAPA AND SUDHIR SHARMA, MEMBER Present for the applicant: Not appeared Note: Under Section 100 o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

from the company. The applicant submitted that they normally charge GST @ 18% classifying their services under heading 996333 as outdoor catering. 2. ISSUE TO BE DECIDED Whether clarification F.No 354/03/2018 dt.08.01.2018 is also applicable to Industrial Canteen ? 3. PROCEEDINGS In the matter personal hearing was fixed for 28.7.2018 but no one appeared on the stipulated date from applicant side and vide their letter, which was received on 06.08.2018 informed about withdrawal of their application and requested to drop the verification and examination of the said Application. RULING The application is dismissed having been withdrawn by the applicant. Ordered accordingly. – Case laws – Decisions – Judgements – Orders – Tax Management India

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 28/2018- State Tax – Dated:- 10-8-2018 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 28/2018- State Tax The 10th August, 2018 No. GST/23/2017.-In exercise of the powers conferred by section 168 of the Arunachal Pradesh 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 Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereafter in this n

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 27/2018- State Tax – Dated:- 10-8-2018 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 27/2018- State Tax The 10th August, 2018 No. GST/23/2017.-In exercise of the powers conferred by section 148 of the Arunachal Pradesh 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 details of outward supply of goods o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (12) TMI 227 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2019 (20) G. S. T. L. 494 (A. A. R. – GST) – Levy of GST – export of service or not – intermediary services – “Commission” received by the Applicant in convertible Foreign Exchange for rendering services as an “Intermediary” between an exporter abroad receiving such services and an Indian importer of an Equipment – zero rated tax – section 16 (1) (a) of the Integrated Goods and Services Tax Act, 2017 – Place of supply – intra-state supply or not – rate of tax.
–
Whether the commission received as an “intermediary” in International/ cross border transaction, for acting as a Broker or facilitator, in procuring from an Indian Customer/s purchase order/s (P.O.) for importing Laboratory Equipment from Germany, is liable to GST either under CGST/SGST Act, 2017 or the IGST Act, 2017?
–
Held that:- The applicant is of the opinion that they are providing services as an intermediary. The facts also reveal likewise – an inte

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

mine the place of service – Since the place of supply of services in the instant case is in taxable territory, the said intermediary services cannot be treated as export of services under the provisions of the GST laws.
–
In order to classify as ‘export of service’, as per section 2(6) of the Integrated Goods and Service Tax Act, 2017, one of the crucial condition as contained under sub-clause (iii) requires that the place of supply of service should be outside India – In the subject case, the place of supply shall be location of the supplier of services and therefore such ‘intermediary services’ cannot be classified as ‘export of services’.
–
The provisions of inter-state supply and intra-state supply have clarity when both the recipient and the supplier of services are located in India. However as in the subject case, when the recipient is located outside India provisions of section 7(5)(c) shall be applicable – IGST is payable under such transaction.
–
Ruling:- The “Comm

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

xchange for rendering services as an Intermediary between an exporter abroad receiving such services and an Indian importer of an Equipment, is an export of service falling under section 2(6) & outside the purview of section 13 (8) (b), attracting zero-rated tax under section 16 (1) (a) of the Integrated Goods and Services Tax Act, 2017? (ii) If the answer to the Q (i) is in the negative, whether the impugned supply of service forming an integral part of the cross-border sale/purchase of goods, will be treated as an intra-state supply under section 8 (1) of the IGST Act read with section 2 (65) of the MGST Act attracting CGST/MGST? And, if so, at what rate? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earli

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t Germany, by way of procuring Purchase Orders (P.O.) from the parties desirous of purchasing advanced type of Laboratory Equipment, by negotiating the terms of supply including fixation of price above the floor price fixed by the Principals (known to the Applicant alone). If Micro can negotiate better price than the floor price, the difference between the floor price and actual price is given to Micro by way of Commission in convertible foreign exchange . 2. The modus operandi of the negotiated transactions can be briefly summarized as under: (a) The prospective customer in India places the P.O. directly on the Principals at Germany, and arranges for Letter of Credit for remittance of price in foreign currency, (b) The principals directly supply the Laboratory Equipment to the party in India say M/s. Panama Laboratory, Mumbai a fictitious name) which pays price and gets the delivery from the Customs on payment of custom duty and IGST as applicable. (c) In the majority of cases, barrin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t Note , for the Commission , which is remitted in freely convertible Foreign Exchange, normally in Euro Currency: (sign: €; code: EUR) the official currency of the European Union). (g) Micro was not issuing any Debit Note or Invoices or any other document, but Accounting was done only on the basis of the Credit Note/s. 3. Now, in the circumstances, the following questions arise for consideration & decision by this Honourable Advance Ruling Authority, Maharashtra State, Mumbai: (i) Whether the Commission received by Micro in convertible Foreign Exchange as an Intermediary in International/cross boarder transaction, for acting as a Broker or facilitator, in procuring from an Indian Customer/s purchase order/s (P.O.) for importing Laboratory Equipment from Germany, is liable to GST either under CGST/SGST Act, 2017 or the IGST Act, 2017? And if so, the rate of CGST, SGST and IGST respectively. (ii) If liable to GST, whether the entire amount of Commission as converted in rupees,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

is received in freely convertible currency. These activities would fall in the widely worded definition of Service , in section 2 (102), which reads: services means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged: (ii) section 13 of the IGST Act, 2017 is made applicable to determine the place of service, where location of supplier or location of recipient of service (either) is outside India. (iii) In the present caser Micro being the supplier of service (located in India in Taxable Territory) and customer i.e. recipient of Service (i.e. supplier of goods is located outside India, Germany, in Non Taxable Territory), Section 13 of the above IGST Act,2017 gets attracted. (iv) Section 13 of IGST Act, 2017 has in all 13 sub-sections applicable to different situat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies Such goods or Services or both or securities on his own account . (vi) Consequently, Micro being an Agent or Broker (or Commission Agent) and facilitator between the German -seller of the goods and the Indian-buyer of the goods, it shall be covered under the definition of Intermediary under Section 2 (13) of the IGST Act; but may not be regarded as providing intermediary Services , which expression is a coined phase, by the Draftsman, and not defined in any GST Law, i.e. CGST/SGST Act 2017 or IGST Act, 2017. Apparently, Intermediary is an adjective and qualifies services . {Adjective: 4. being between; intermediate. 5. Acting between persons, parties, etc.; sewing as an intermediate agent or agency: e.g. an intermediary power.} (vi) It may be argued that the Intermediary providin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

be met. (6) export of services means the supply of any service when,- (i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply of service is outside India; (iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and (v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8 . A plain reading of the definition of export of services Shows that the word means is used while defining. Where means is employed in the definition clause it shows that the definition enacted is a hard and fast one and that no other meaning can be assigned to the word defined than the one that is put down in the definition. Secondly, the definition starts by saying when and followed by each clause ending with a semi-colon showing close connection with each other and the last but one clause us

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

en of 18% (9% CGST + 9% SGCT) under Services Tariff Heading 1-10.9997 (residuary entry). 7. Now, therefore, the CGST/ SGST will be payable in the Taxable Territory on account of the place of supply , being the place where the Supplier, i.e. Micro, is registered, that is in the State of Maharashtra. 8. In the context of the case on hand, the aforesaid interpretative process makes taxable intermediary services rendered by Micro to the recipient abroad in non-taxable territory, liable tax in Maharashtra State, which is the place where the Supplier (Micro) is Registered and happens to be the place of supply; and fortunately further also the destination state or consumption State ; because the Laboratory Equipment imported by M/s. Panama Laboratory, Mumbai, would be used by the Purchasing Customer, who is also residing in the State of Maharashtra. 9. Before looking at another example, a few words on new taxation Policy. Effective July 1, 2017 there has been a paradigm shift in taxation Poli

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

on Policy would get a jolt; because the actual use of the goods imported would be in the State of Gujarat, whereas the tax will accrue to the state of Maharashtra, where the place of supplier and the place of supply synchronize. 11. The matter needs to be examined further. 12. Actually, the nature of supply is determined under Section 7 and 8 of the IGST Act, 2017 which reads: CHAPTER IV DETERMINATION OF NATURE OF SUPPLY Inter-State supply 7. (1) Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in- (a) two different States; (b) two different Union territories; or (c) a State and a Union territory, shall be treated as a supply of goods in the course of inter-State trade or commerce. (2) Supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-State trade or commerce. (3) Subject to the provisions of section 1

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

on hand is taken out of the IGST Act and by virtue of the Supplier s Location and the Place of Supply make the transaction fall into the trap of the intra-state service and hence would attract 9% CGST+ 9% SGST, in the aggregate 18%, the services being Classifiable under the Residuary Tariff Classification, namely, 9997 14. With the result that the benefit of Zero rated tax defined under Section 16 of the IGST Act, 2017 is unavailable, simply because the role played by the Micro is treated as Intermediary Services under section 13 (8) (b) of the IGST Act. 15. As a direct consequence of this situation, although all other transactions of export of goods or service or both get the advantage of zero tax burden the case on hand gets discriminatory dispensation by saddling it with unintended cost burden of 18%, (with another Income Tax burden @ 30%) and to add salt to the injury, Refund of such CGST/SGST in unavailable, being forward charge . 16. However, there is another way to look at this

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

o carries on business of its own, it is certainly not an Agent as defined in section 2 (5) of the CGST Act, 2017. But surely, the activities of Micro are in the nature of intermediary as defined in section 2 (13) of the IGST Act, for bringing together the Principals abroad (Germany,) and the Indian Customer (M/s. Panama Laboratory), who wants to buy a high-end product. What is received by Micro may be called brokerage for the sale of goods. Even if it is called commission it is specifically understood as being in respect of and in relation to the transaction of sale of goods directly made by the German-seller and the Indian buyer, and which at the hands of the Indian-buyer, M/s. Panama Laboratory, is an Import in every sense of the term. In other words, the nature of supply is intended to be and actually an international or cross-border transaction, export/ import of goods simpliciter, which under the GST regime is tan inter-state supply, covered by the IGST Act, 2017; and if that be t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f the IGST Act, 2017 reads: CHAPTER VII ZERO RATED SUPPLY Zero rated supply. 16. (1) zero rated supply means any of the following supplies of goods or services or both, namely:- (a) export of goods or services or both; or (b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit. (2) Subject to the provisions of sub-section (5) of section 17 of the Central Goods and Services Tax Act, credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply may be an exempt supply. (3) A registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely:- (a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or (b) he may supply goods or services or both, subject to such con

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rvices , which is not simply a coined expression, but seems to have acquired a well set connotation. This expression is not used for the first time by the Legislature. 23. It may be added that this precise expression: Intermediary service was adopted by the Delegated Legislation while framing the Place of Provision of Service Rules, 2012 (POPS Rules, 2012). In those Rules, Rule 2 (f) had defined intermediary as below : (F) Intermediary means a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a service (hereinafter called the main service) between two or more persons, but does not include a person who provides the main service on his account.; The POPS Rules, 2012 came into force effective 01-07-2012 and Rule 9 of the said Rules, 2012 is exactly the same as now bodily lifted and placed in its new GST avatar as section 13 (8) (b) of the IGST Act. The said Rule 9 of the POPS Rules, 2012 and the clarification issued by the Board (C.B

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

supplies at any one time: i) the supply between the principal and the third party; and ii) the supply of his own service (agency service) to his principal, for which a fee or commission is usually charged. For the purpose of this rule, an intermediary in respect of goods (such as a commission agent i.e. a buying or selling agent, or a stockbroker) is excluded by definition. VIDE Rule 2 (i) of the POPS Rules, 2012 (supra). Also excluded from this sub-rule is a person who arranges or facilitates a provision of a service (referred to in the rules as the main service ), but provides the main service on his own account. UNQUOTE: Rule 2(1) defines intermediary to mean a broker, any agent or any other person, by whatever name called, who arranges or facilitates a provision of a service(hereinafter called the main service ) between two or more persons (it doesn t include a person who provides service on his own account). Thus an intermediary service is involved with two supplies at one time.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

and should be given the same meaning which they carry in the Sale of Goods Act, 1930. The expression sale of goods is a nomen juris, its essential ingredients being an agreement to sell movables for a price and property passing therein pursuant to that agreement 25. In this connection one must take a note of the Amendment to the definition of intermediary in Rule 2 (1) of the POPS Rules, 2012. 26. By Notification No. 14/2014 – Service Tax, dated the 11th July, 2014, The Place of Provision of Services (Amendment) Rules, 2014, were brought into force on the 1st day of October, 2014: (1) In the Place of Provision of Services Rules, 2012, (a) in rule 2 for clause the following clause shall be substituted. namely: (f) intermediary means a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a service (hereinafter called the main service) or a supply of goods, between two or more persons, but does not include a person who provides the mai

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

adopted in Rule 9 (c) of the POPS Rules, 2012 as it existed pre-Amendment of 2014, effective 04-10-2014 of section 2 (f) of the POPS Rules, 2012. The pivotal issue in the case on hand turns on the interpretation of the expression: intermediary services in Section 13 (8) (b) of the IGST Act. 29. At this stage, it is necessary to refer to some well known Rules of Interpretation of statues before embarking on the interpretative process: (i) Legislative enactment is an edict. One has to read what is expressly stated in the enactment. (ii) It is not necessary to survey innumerable Apex Court decisions on the Statutory Rules of Interpretation. Suffice it to quote one: Raghunath Rai Bareja And Another vs Punjab National Bank and Others (CASE NO. Appeal (civil) 5634 Of 2006 Decided on 6 December, 2006 = 2006 (12) TMI 479 – SUPREME COURT OF INDIA (a) It may be mentioned in this connection that the first and foremost principle of interpretation of a statute in every system of interpretation is t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ct or make up the deficiency, especially when a literal reading thereof produces an intelligible result, vide Delhi Financial Corporation vs. Rajiv Anand 2004 (11) SCC 625 = 2004 (3) TMI 749 – SUPREME COURT OF INDIA. (h) Where the legislative intent is clear from the language, the Court should give effect to it, Vide Government of Andhra Pradesh vs. Road Rollers Owners Welfare Association 2004 (6) SCC 210 = 2004 (4) TMI 602 – SUPREME COURT, and the Court should not seek to amend the law in the grab of interpretation. 30. In the light of the aforesaid rules of interpretation, it can be said that when the Legislature has used two un-identical and non-synonymous terms/ expression, it has to be inferred that it did not want to convey the same meaning. It may also be noted that the Legislature does not use any surplusage or superficial words or phrases. 31. If the provisions of section 13 (8) (b) of the IGST Act, were to cover and encompass both the types of Brokers, Agents in relation to g

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f the legislature from the object of the statute, the context in which the provision occurs and the purpose for which it is made. (iv) In the case on hand, the section 13(8) of the IGST Act is intended to apply to specified services , and clauses (a) and (c) relate to pure services . Clause (b) Cannot take in its fold services in relation to goods ; because the entire GST Law maintains dichotomy between the goods and services . (v) Further, it is well settled that every word or phrase in a clause takes colour from the other related clauses in the same section, namely, sub-section (8), section 13 of IGST Act. (vi) As stated earlier, if the Legislature wanted to have wider meaning of services , it would have used the phraseology services of intermediary rather than Intermediary services (vii) It is not open to inject definition of intermediary as Amended in 2014, by interpretative process when the context of Section 13 (8) is specifically restricted & made applicable to specified/sel

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ad in, nothing is to be implied; one can only look fairly at the language used and nothing more and nothing less. (J. Srinivasa Rao v. Govt. of A.P. and Anr. 2006 (13) SCALE 27 = 2006 (11) TMI 620 – SUPREME COURT OF INDIA, Raja Jagadambika Pratap Narain Singh v. C.B.D.T., [1975] 100 ITR 698(SC) = 1975 (7) TMI 1 – SUPREME COURT] (xii) Moreover, it is settled law that by an interpretative process the legislative edict cannot be altered or re-written to bring out presumed intention. 32. In conclusion, it is respectfully submitted : (a) The defined term or phrase must receive the same meaning throughout the statute. (b) When the Legislature uses a particular phraseology, full meaning must be given by following the rules of English grammar. In that sense, the word: intermediary being an adjective of services, in section 13(8) (b), the defined word: intermediary cannot be brought-in to inject the concept of services relating to goods. (C) The expression, intermediary services had acquired de

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ods by the Indian Customer from the Seller-supplier (Germany) under the cross-border transaction, (b) If in the unlikely event it is held that either CGST/SGST or IGST is payable, then: (i) the rate of GST payable, (ii) and the taxable value , gross or net commission (after deducting value of free supply of goods by Micro, as per PO) for levy of GST may also be determined. (c) The Applicants crave leave to add, delete or modify the submissions made herein either before or at the time of hearing. STATEMENT CONTAINING APPLICANTS INTERPRETATION OF LAW IN RESPECT OF THE QUESTIONS RAISED IV-STATUTORY PROVISIONS: 7. Before proceeding to make legal submissions, it is necessary to Review the statutory provisions of law: (i) Section 2 of the IGST Act: export of services means the supply of any service when, – (i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply of service is outside India; (iv) the payment for such se

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

mp; separately. Sub-section (8) covers the case on hand; and the same is reproduced here below – (8) The place of supply of the following services shall be the location of the supplier of services, namely: (a) Services supplied by a banking company, or a financial institution, or a non-banking financial company, to account holders; (b) Intermediary services; (c) Services consisting of hiring of means of transport, including yachts but excluding aircrafts and vessels, up to a period of one month. (v) The term Intermediary is defined in Section 2(13) of the IGST Act: (13) intermediary means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account . (vi) Consequently, the Applicant being a Broker (or Commission Agent) and facilitator between the German -seller of t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

inciple of interpretation of a statute is the literal rule of interpretation. (iv) The other rules of interpretation e.g. the mischief rule, purposive interpretation etc. can only be resorted to when the plain words of a statute are ambiguous or lead to no intelligible results or if read literally would nullify the very object of the statute. (vi) Where the words of a statute are absolutely clear and unambiguous, recourse cannot be had to the principles of interpretation other than the literal rule, vide Swedish Match AB vs. Securities and Exchange Board, India, AIR 2004 SC 4219 = 2004 (8) TMI 389 – SUPREME COURT OF INDIA. (vii) (vi) As held in Prakash Nath Khanna vs. C.I.T. 2004 (9) SCO 686 = 2004 (2) TMI 3 – SUPREME COURT, the language employed in a statute is the determinative factor of the legislative intent. (vii) The legislature is presumed to have made no mistake. (viii) The legislature intends to say, what it has said. (ix) Assuming there is a defect or an omission in the words

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f the Broker / Agent in relation to either the goods or services or even both. 11. Section 13(8) (b) has, however, adopted the expression: intermediary services which expression was prevalent prior to 2014-Amendment of POPS Rules, 2012, which distinguishes it from the main service . There are other weighty reasons: (i) As laid down by the Apex Court (Delhi Transport Corporation vs. D.T.C. Mazdoor Congress on 4 September, 1990 = 1990 (9) TMI 334 – SUPREME COURT), the doctrine of reading down is applied where the provisions of the statute are vague and ambiguous and it is possible to gather the intention of the legislature from the object of the statute, the context in which the provision occurs and the purpose for which it is made. In the case on hand. the title of section 13(8) of the IGST Act shows that it is meant to apply to specified services , and clauses (a) and (c) relate to pure services . Clause (b) cannot take in its fold services in relation to goods ; because the entire CSI

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ervice/s (vi) By process of reading down, the clause must be held as applicable only if the intermediary is acting in the main transaction of supply of services between the service provider and the service recipient, and not Where the seller supplies goods to the buyer or recipient of supply. (vii) Any other interpretation would be against the Legislative mandate used to pin-point its intention. (viii) It well settled: *Thus, the language of a taxing statute should ordinarily be read understood in the sense in which it is harmonious with the object of the statute to effectuate the legislative animation. A taxing statute should be strictly construed; common sense approach, equity, logic, ethics and morality have no role to play. Nothing is to be read in, nothing is to be implied; one can only look fairly at the language used and nothing more and nothing less. (J. Srinivasa Rao v. Govt. A.P. and Anr. 2006(13) SCALE 27 = 2006 (11) TMI 620 – SUPREME COURT OF INDIA, Raja Jagadambika Pratap

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, in section 13(8) (b), the defined word: intermediary cannot be brought-in to inject the concept of services relating to goods. (C) The expression, intermediary services had acquired definite connotation when the POPS Rules, 2012 were brought in to play, namely, the services differentiated from the *main services . Since the term intermediary services is nomen juris. it must be interpreted in its legal sense only: (d) It therefore. follows that the section 13(8) (b) cannot be held as taking away the benefit of export service as defined in section 7 (5) (a) of the IGST Act. Consequently zero-rated tax benefit under section 16 would be available. VI-PRAYER: 13. In the circumstances, the Applicant most respectfully prays: (a) That it be held that the services of the Applicant as an intermediary are received & consumed by the Principals in Germany, and as such the place of supply is Germany as per section 13(2) of the IGST Act, and hence all the conditions in section 2(6) are concurre

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

summarized in Brief Facts fall under Export of Services under Section 2(6), attracting Zero rated Tax under Section of IGST Act 2017. Section 2(6) of IGST Act States (6) export of services means the supply of any service when- (i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply of service is outside India; (iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and (v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8. As per Section 97(2) of CGST MGST Act 2017, The question on which the advance ruling is sought under this Act, shall be in respect of (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n. (Ref. Decision by Haryana Authority for Advance Ruling HAR/HAAR/R/2018-19/6) = 2018 (7) TMI 1334 – AUTHORITY FOR ADVANCE RULINGS HARYANA. Secondly, we may refer to submission by dealer under heading Rules of Interpretation (Page No-6, point No-ii) which argues about consideration must yield to clear & express provisions of the law . Also as per point No. vi and vii, dealer has quoted that – legislature is presumed to have made no mistakes and legislature intends to say, what it has said. B. Without prejudice to above, I further submit that dealer s contention to differentiate intermediary Service for Service and intermediary Services for goods is not correct. The dealer has pointed out dichotomy between goods and Services and has argued that Section 13(8) connotes to Specified Services for Services and not for goods. He has argued to differentiate between Intermediary Services and Services of intermediary. It must be noted that the constitution (one hundred and first amendment)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Sh. D. P. Bhave, Advocate along with Sh. Ajay Wadke, C.A. duly authorized appeared and requested for admission of application as per details in their application. Jurisdictional Officer Sh. Nitesh Bhandari, Asstt. Commr. of S.T. (D-906), Mumbai was present and stated that they would be making detailed submissions in due course. The application was admitted and called for final hearing on 24.07.2018, Sh. D. P. Bhave, Advocate along with Sh. Ajay Wadke, C.A. appeared and made oral and written submissions. The Jurisdictional Officer, Sh. Rishikesh Wagh, Asstt. Commr. of S.T. (D-906), Mumbai appeared and stated that they would be making submissions immediately. 05. OBSERVATIONS We have gone through the facts of the case, submissions made by the applicant and the documents on record. The applicant, Ms Vishaka Prashant Bhave, is the proprietor of the firm M/s. Micro Instruments (hereinafter referred to, as MI ) and had made the subject application in her capacity as a proprietor. Briefly st

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

and not by MI. On the basis of the above said facts, the applicant has raised the main question as to whether the commission received by them as an intermediary in International/ cross border transaction, for acting as a Broker or facilitator, in procuring from an Indian Customer/s purchase order/s (P.O.) for importing Laboratory Equipment from Germany, is liable to GST either under CGST/SGST Act, 2017 or the IGST Act, 2017? In simple terms intermediary can be explained as a firm or a person, etc. Who acts as a link between parties for the conduction of business, etc. We find from the question posed that the applicant is of the opinion that they are providing services as an intermediary. The facts also reveal likewise and therefore we first take up the definition of an intermediary as per GST laws. The term Intermediary is defined in Section 2(13) of IGST Act, 2017 as:- intermediary means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

supplying the goods on their own account. The applicant at point no. 5 of their submission have clearly stated that the services provided by them in the subject case would be termed as taxable services under the GST Regime, because they do some activity for which monetary consideration, that is, Commission amount is received by them, in this case, in freely convertible currency. We agree with this contention of the applicant that they are providing taxable services in the instant case. Since the applicant, being the supplier of service is located in India and the recipient of Service i.e. supplier of goods is located outside India, Section 13 of the IGST Act, 2017 would be applicable to determine the place of service. As per Section 13 (8) (b) of the said Act, the place of supply of Intermediary Services shall be the location of the supplier of services, in this case, the applicant. Since the place of supply of services in the instant case is in taxable territory, the said intermediary

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

visions under the GST laws as follows:- Inter State provisions are contained under section 7 of the Integrated Goods and Service Tax Act, 2017 and since none of the specific provisions are applicable, residuary provision contained under section 7 (5) (c) shall be made applicable in the case of intermediary service, which states that inter-state supply of goods or services or both in the taxable territory shall be treated to be a supply of goods or services or both in the course of inter-state trade or commerce, however, the same should not be an intrastate supply and should not be covered elsewhere in section 7 of the IGST Act. Section 8 of the Integrated Goods and Service Tax Act, 2017 deals with the provisions of intra-state. Applying the provisions of section 8 (2) which states that subject to the provisions of section 12, in case where the location of the supplier and the place of supply of services are in the same state or in the same union territory, the supply of service shall b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the place of supply of service where the location of supplier of services and the location of recipient of the services is in India. When recipient is located outside India the said provisions of section 12 cannot be made applicable and since provisions of section 8(2) are inter-linked with provisions of section 12, the same cannot be made applicable in case the recipient of service is located outside India. Thus we find that in case the intermediary services are provided to the recipient located outside India, the inter-state provisions as contained under section 7(5) (c) shall be applicable and hence IGST is payable under such transaction. 06. In view of the extensive deliberations as held hereinabove, we pass an order as follows : ORDER (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) NO.GST-ARA-23/2018-19/B-87 Mumbai, dt. 10/08/2018 For reasons as discussed in the body of the order, the questions are answered th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – F.No. 3240/CTD/GST/2017/06 – Dated:- 10-8-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F.No. 3240/CTD/GST/2017/6. Puducherry, the 10th August 2018. NOTIFICATION In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), read with section 168 of the Puducherry Goods and Services Act, 2017 (Act No. 6 of 2017) [hereafter in this notification referre

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (12) TMI 838 – DELHI HIGH COURT – TMI – Levy of GST/Service Tax – license fee and application fee called by whatever name for alcoholic liquor for human consumption – Held that:- The challenge to the relevant provisions of law have been rendered moot. The writ petitions are, therefore, disposed of in these terms. – W.P.(C) 3277/2017, C.M. APPL.14275/2017, W.P.(C) 4204/2017, C.M. APPL.18404/2017 Dated:- 10-8-2018 – MR. S. RAVINDRA BHAT AND MR. A. K. CHAWLA JJ. Through: Sh. Tarun Gulati, Sh. Shashi Mathews, Sh. Vasu Nigam, Ms. Rachana Yadav, Sh. Vinod Kapoor and Ms. Vidhi Goel, Advocates, for petitioner, in Item Nos. 4 and 5. Sh. Sanjeev Narula, CGSC with Sh. Rishabh Sahu and Sh. Sameer Sharma, Advocates, for UOI, in Item No.4. Sh. Sat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

as follows: F.No.336/14/2018-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit ************** Room No.146G, North Block, New Delhi, 31st July, 2018 To, The Joint Commissioner (Legal), GST Delhi East, C.R. Building, I.P. Estate, New Delhi-110109 Sub: WP No.3277/2017 filed by M/s. Jagatjit Industries in the Hon ble High Court of Delhi related to service tax on license fee paid for liquor license – reg. Sir, The undersigned is directed to refer to email dt. 18.07.2018 and 25.07.2018 (copy attached) in regard to Writ Petition No. 3277/2017 filed by M/s. Jagatjit Industries in the Hon ble High Court of Delhi challenging levy of service tax on license fee paid for liquor license. 2. The issue was discussed in the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – akhil revuri – Dated:- 9-8-2018 Last Replied Date:- 21-8-2018 – Dear Expert,1) Please let me know if we have to require to register under GST in case of person is into cultivation of Prawns & selling it subsequently?2) Is Sale of Prawn taxable under gst? 3) If so, tell me the HSN code & Tax Rate.Thanks in advance! – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = HSN CODE – 03 – NIL RATE. In my view you are not required to register – Reply By Hima

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – RACHHPAL JASROTIA – Dated:- 9-8-2018 Last Replied Date:- 10-8-2018 – Sir,Our provisional registration ID is cancelled . We had not applied for cancellation. we have made purchase/sales transactions in lacs. How to restore my registration ? How to use my stock under the initial regtistrtation?Regards – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = The Department may cancel your provisional registration for certain reasons. Please approach the jurisdicton

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – Yatin Bhopi – Dated:- 9-8-2018 Last Replied Date:- 28-8-2018 – Dear experts, Below are some of my queries please share your views 1. We pay commission to foreign vendor who facilitate to find customers. But as per POS rules GST is not payable in such case. Q. Whether this will be treated as exempted supply? (applicability of reversal of proportionate ITC) 2. There are some supplier who charged freight charges in their bill but not pay GST saying that GST payable by receipt. But actual freight is paid by supplier to the transporter and not by us. Q. Who is liable to pay tax? 3. We purchase goods on ex works basis. We also insured our goods against damage, accidental, theft etc. As per Section 17(5) we

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

re supplier has to charge GST on freight as it is shown separately on invoice. Like Gst on taxable value(basic price + freight). You can avail ITC on receipt of material in your premises. Q3. No issue will come. Only thing is ITC not available on lost material as you mentioned as per sec 17(5). Q4. It may be treated as reduction in freight due to poor service. Here you are raising debit note on transporter then GST to be charged. You have to declare the debit note in GSTR-1 return and liability will go up. This is credit note for transporter and they will declare CN in GSTR-1. This will reduce transporter tax liability. – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = I endorse the views of Shri Arunachalam Siva. – Reply By CASusheel Gupt

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Transitional Credit – Krishi Kalyan Cess (KKC) – The accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Classification of the product – Caesarstone – whether classified under HSN code 2506 or 6810 for the purpose of levy of GST? – to be classified under HSN code 6810 – order of AAR confirmed. – TMI Updates – Highlights

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – JSW CEMENTLIMITED – Dated:- 9-8-2018 Last Replied Date:- 9-8-2018 – We had carried forward closing balance of Service tax from the return filed for the period April 17 to June 17 in tran1 of ISD registration in GST. We are unable to distribute the same while department is verifying the details of credit availed in the GST through Tran1. I received opinions that ISD of service tax credit cannot be distributed in GSTR – 6 returns in GST as there is no provis

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – Kusalava InternationalLimited – Dated:- 9-8-2018 Last Replied Date:- 28-8-2018 – I am an individual taxable person.I have given my flat for rent to one company which was located in AP.Flat was located in hyderabad which was used as guest house by them.Now I have to raise gst invoice to that company.Whether I have to charge IGST OR CGST&SGST?I have taken Registration in AP because I dont have any business premises in hyd. – Reply By ANITA BHADRA – The Reply = IGST The place of supply shall be the location of the immovable property. which is Hyderabad in your case .[refer to section 12 of IGST Act – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = You have to charge IGST – Reply By Rajagopalan Ranga

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ous or business function including services provided in relation to such function at such property; or (d) any services ancillary to the services referred to in clauses (a), (b) and (c), shall be the location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located: In view of the above provision and since your flat is located at Hyderabad, you have to take registration in Hyderabad (Telengana) and pay cgst and sgst. – Reply By CASusheel Gupta – The Reply = Respected SirWith due regards to all expertsPOS does not decide the place of registration. We r in AP and supplying service from there only and no registration required there. Property in Hyderabad. POS is location of property. You in AP

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – 52/26/2018 – Dated:- 9-8-2018 – Circular No.52/26/2018-GST F.No.354/255/2018-TRU (Part-2) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North Block, New Delhi Dated, 9th August, 2018 To Principal Chief Commissioners/ Principal Directors General, Chief Commissioners/ Directors General, Principal Commissioners/ Commissioners of Central Excise and Central Tax (All), All under CBEC. Madam/ Sir, Subject: Clarification regarding applicability of GST on various goods and services-reg. Representations have been received seeking clarification in respect of applicable GST rates on the following items: (i) Fortified Toned Milk (ii) Refined beet and cane sugar (iii) Tamarind Kernel Powder (Modified & Un Modified form) (iv) Drinking water (v) Plasma products (vi) Wipes using spun lace non-woven fabric (vii) Real Zari Kasab (Thread) (viii) Marine Engine (ix) Quilt and comforter (x) Bus body building as supply of motor vehicle or

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

refined beet and cane sugar. Vide S. No. 91 of schedule I of notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, 5% GST rate has been prescribed on all kinds of beet and cane sugar falling under heading 1701. 4.2 Doubts seem to have arisen in view of S. No. 32 A of the Schedule II of notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, which prescribes 12% GST rate on All goods, falling under tariff items 1701 91 and 1701 99 including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or Nil GST) . 4.3 It is clarified that by virtue of specific exclusion in S. No. 32 A, any sugar that falls under 5% category [at the said S. No. 91 of schedule I of notification No.1/2017-Central Tax (Rate) dated 28.06.2017] gets excluded from the S. No. 32 A of Schedule II. As all kinds of beet and cane sugar falling under heading 1701 are covered by the said entry at S. No. 91 of Schedule I, these would get excluded from S. No.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d modified . 5.4 As both plain (unmodified) tamarind kernel powder and treated (modified) tamarind kernel powder fall under chapter 13, it is hereby clarified that both attract 5% GST in terms of the said notification. 6.1 Applicability of GST on supply of safe drinking water for public purpose: Representations have been received seeking clarification regarding applicability of GST on supply of safe drinking water for public purpose. 6.2 Attention is drawn to the entry at S. No. 99 of notification No. 2/2017-Central Tax (Rate) dated 28.06.2017, by virtue of which water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] falling under HS code 2201 attracts NIL rate of GST. 6.3 Accordingly, supply of water, other than those excluded from S. No. 99 of notification No. 2/2017-Central Tax (Rate) dated 28.06.2017, would attract GST at NIL rate. Therefore, it is clarified that supply of drinking water for public purp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

No. 61 of Schedule II of the said notification, not specifically covered in the said List I. 7.4 Thus, a harmonious reading of the two entries would mean that normal human plasma would attract 5% GST rate under List I (S. No. 186), whereas plasma products would attract 12% GST rate, if otherwise not specifically covered under the said List. 8.1 Appropriate classification of baby wipes, facial tissues and other similar products: Varied practices are being followed regarding the classification of baby wipes, facial tissues and other similar products, and references have been received requesting for correct classification of these products. As per the references, these products are currently being classified under different HS codes namely 3307, 3401 and 5603 by the industry. 8.2 Commercially, wipes are categorized into various types such as baby wipes, facial wipes, disinfectant wipes, make-up remover wipes etc. These products are generally made by using non-woven fabrics of viscose and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nstant case is imparted by the components which are to be mixed with the textile material. 8.4 As per the explanatory notes to the HSN, the HS code 5603 clearly excludes nonwoven, impregnated, coated or covered with substances or preparations such as perfumes or cosmetics, soaps or detergents, polishes, creams or similar preparations. The HSN is reproduced as follows : The heading also excludes: Nonwoven, impregnated, coated or covered with substances or preparations [i.e. perfumes or cosmetics (Chapter 33), soaps or detergents (heading 3401), polishes, creams, or similar preparations (heading 3405), fabric, softeners (heading 3809)] where the textile material is present merely as a carrying medium. Further, HS code 3307 covers wadding, felt and non-woven, impregnated, coated or covered with perfumes or cosmetics. The HS code 3401, would cover paper, wadding, felt and non-woven impregnated, coated or covered with soap or detergent whether or not perfumed . 8.5 Further, as per the expla

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

er heading 5605 attracts 12% GST, as per entry 137 of the Schedule-II-12% of the notification No.01/2017-Central Tax (rate) dated 28.06.2017, while specified embroidery product falling under 5809 and 5810 attracts GST @ 5%, as per entry no. 220 of the Schedule-I-5% of the above-mentioned notification. 9.2 The heading 5809 and 5810 cover embroidery and zari articles. These heading do not cover yarn of any kinds. Hence, while these headings apply to embroidery articles, embroidery in piece, in strips, or in motifs, they do not apply to yarn, including Kasab yarn. 9.3 Further all types of metallised yarns or threads are classifiable under tariff heading 5605. Kasab (yarn) falls under this heading. Under heading 5605, real zari manufactured with silver wire gimped (vitai) on core yarn namely pure silk and cotton and finally gilted with gold would attract 5% GST under tariff item 5605 00 10, as specified at entry no. 218A of Schedule-I-5% of the GST rate schedule. Other goods falling under

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nder Tariff item 8408 1093 of the Customs Tariff Act, 1975 would attract a GST rate of 5% by virtue of S. No. 252 of Schedule I of the notification No. 01/2017-Central Tax (rate) dated 28.06.2017. 10.2 Therefore, it is clarified that the supplies of marine engine for fishing vessel (being a part of the fishing vessel), falling under tariff item 8408 10 93 attracts 5% GST. 11.1 Applicable GST rate on cotton quilts under tariff heading 9404-Scope of the term Cotton Quilt . 11.2 Cotton quilts falling under tariff heading 9404 attract a GST rate of 5% if the sale value of such cotton quilts does not exceed ₹ 1000 per piece [as per S. No. 257 A of Schedule I of the notification No. 01/2017-Central Tax (rate) dated 28.06.2017]. However, such cotton quilts, with sale value exceeding ₹ 1000 per piece attract a GST rate of 12% (as per S. No. 224A of Schedule II of the said notification). Doubts have been raised as to what constitutes cotton quilt, i.e. whether a quilt filled with co

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

mentioned that the services of bus body fabrication on job work basis attracts 18% GST on such service. Thus, fabrication of buses may involve the following two situations: a) Bus body builder builds a bus, working on the chassis owned by him and supplies the built-up bus to the customer, and charges the customer for the value of the bus. b) Bus body builder builds body on chassis provided by the principal for body building, and charges fabrication charges (including certain material that was consumed during the process of job-work). 12.3 In the above context, it is hereby clarified that in case as mentioned at Para 12.2(a) above, the supply made is that of bus, and accordingly supply would attract GST @28%. In the case as mentioned at Para 12.2(b) above, fabrication of body on chassis provided by the principal (not on account of body builder), the supply would merit classification as service, and 18% GST as applicable will be charged accordingly. 13.1 Applicable GST rate on Disc Brake

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d parts thereof (plates, drums, cylinders, mounted linings, oil reservoirs for hydraulic brakes, etc.); servo-brakes and parts thereof, while Chapter 68 covers articles of Stone, Plaster, Cement, Asbestos, Mica or similar materials. Further, HSN Explanatory Notes to the heading 6813 specifically excludes: i) Friction materials not containing mineral materials or cellulose fibre (e.g., those of cork); ii) Mounted brake linings (including friction material fixed to a metal plate provided with circular cavities, perforated tongues or similar fittings, for disc brakes) which are classified as parts of the machines or vehicles for which they are designed (e.g. heading 8708). 13.4 Thus, it is clear, in view of the HSN Explanatory Notes that the said goods, namely Disc Brake pad for automobiles, are appropriately classifiable under heading 8708 of the Customs Tariff Act, 1975 and would attract 28% GST. 14. Difficulty, if any, may be brought to the notice of the Board immediately. Hindi versio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – 53/27/2018 – Dated:- 9-8-2018 – Circular No.53/27/2018-GST F.No.354/255/2018-TRU (Part-2) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North Block, New Delhi Dated, 9th August, 2018 To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/Directors General, Principal Commissioners/Commissioners, All under CBIC. Madam/Sir, Subject: Clarification regarding applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products – regarding. References have been received regarding the applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products during the course

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

aterial is retained by these manufacturers (recipient of supply), and the remaining quantity is returned to the oil refineries. In this regard, an issue has arisen as to whether in this transaction GST would be leviable on the whole quantity of the principal raw materials supplied by the oil refinery or on the net quantity retained by the manufacturers of petrochemical and chemical products. 3. The GST Council in its 28th meeting held on 21.7.2018 discussed this issue and recommended for issuance of a general clarification for petroleum sector that in such transactions, GST will be payable by the refinery on the value of net quantity of petroleum gases retained for the manufacture of petrochemical and chemical products. 4. Accordingly, it i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – 54/28/2018 – Dated:- 9-8-2018 – Circular No. 54/28/2018-GST F. No. 354/255/2018-TRU (Part-2) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated, 9th August, 2018 To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/Directors General, Principal Commissioners/Commissioners, All under CBIC. Madam/Sir, Subject: Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate- reg. References have been received regarding a clarification as to whether simple fertilizers, such as MOP (Murate of Potash) classified under Chapter 31,and supplied for use in manufacturing of a complex fertilizer, are en

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(notification No. 12/2012-Central Excise). This concessional rate was applied to goods falling under Chapter 31 which are clearly to be used directly as fertilizers or in the manufacture of other fertilizers, whether directly or through the stage of an intermediate product. 3. In the GST regime, tax structure on fertilizers has been prescribed on the lines of pre-GST tax incidence. The wording of the GST notification is similar to the central excise notification except certain changes to meet the requirements of GST. These changes were necessitated as GST is applicable on the supply of goods while central excise duty was applicable on manufacture of goods. Accordingly, fertilizers falling under heading 3102, 3103, 3104 and 3105, other than

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – FTX.56/2017/Pt-I/116 – Dated:- 9-8-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 9th August, 2018 NO. FTX.56/2017/Pt-I/116.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017. hereinafter referred to as the principal rules, namely:- Short title and commencement 1. (1) These rules may be called the Assam Goods and Services Tax (Seventh Amendment) Rules, 2018. (2) They shall come into force with effect from 12th day of June 2018. Amendment in rule 125 2. In the principal rules, in rule 125, for the words "Directorate General

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – S.O. 222 – Dated:- 9-8-2018 – Commercial Tax Department Notification The 9th August 2018 S.O. 222 -In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Bihar Goods and Services Tax (Seventh Amendment) Rules, 2018. (2) They shall come into force from immediate effect. 2. In the Bihar Goods and Services Tax Rules, 2017, – (i) after rule 109, the following rule 109A shall be inserted, namely:- 109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order passed under this Act or

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (8) TMI 1097 – PUNJAB AND HARYANA HIGH COURT – TMI – Monetary amount involved in the appeal – Held that:- The appellant did not dispute the fact that the amount involved in the present appeal is ₹ 10,00,000/ As the amount involved is less than the limit prescribed in the Circular issued by the Central Board of Indirect Taxes & Customs (Judicial Cell) dated 11.07.2018, the present appeal be dismissed as not maintainable.
–
Appeal dismissed as not maintainable. – CEA No.40 of 2018 (O&M) Dated:- 9-8-2018 – MR. RAJESH BINDAL AND MR. AMIT RAWAL, JJ. For The Appellant : Mr. Sourabh Goel, Advocate ORDER RAJESH BINDAL J. The appellant in the present appeal has challenged the order dated 24.04.2017 passed by the Customs, Excise and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

that to prove the case of clandestine removal, evidence with mathematical precision is not mandatory and has thus committed a grave error in setting aside a well reasoned order in original? (E) Whether the impugned order dated 24.04.2017, Annexure A-3, passed by the Ld. Tribunal is against the settled position of law. At the very outset, learned counsel for the appellant did not dispute the fact that the amount involved in the present appeal is ₹ 10,00,000/-. As the amount involved is less than the limit prescribed in the Circular issued by the Central Board of Indirect Taxes & Customs (Judicial Cell) dated 11.07.2018, the present appeal be dismissed as not maintainable. Ordered accordingly. Consequently, the applications for cond

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (8) TMI 1141 – KERALA HIGH COURT – TMI – Detention of goods with vehicles – e-way bill did not contain the details of the vehicle used for the transport – Held that:- The respondent authorities directed to release the petitioner's goods and vehicle on his “furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules – appeal disposed off. – W.P.(C) No.26986 of 2018 (W) Dated:- 9-8-2018 – MR. DAMA SESHADRI NAIDU, J. For The Petitioner : Advs.Sri. Harisankar V. Menon, Smt.Meera V.Menon And Smt.K.Krishna For The Respondent : Smt. Thushara James, Government Pleader JUDGMENT The petitioner, engaged in works contract, purchased material from Ghaziaba

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GARUDA TIMBER TRADERS Versus THE ASSISTANT STATE TAX OFFICER (INTELLIGENCE) , SQUAD NO. 1, STATE GSD DEPARTMENT, MALAPPURAM, THE COMMISSIONER, STATE GSD DEPARTMENT, TAX TOWER, KARAMANA, THIRUVANANTHPAURAM, THE SECRETARY CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI, UNION OF INDIA REPRESENTED BY ITS SECRETARY, NEW DELHI AND THE DEPUTY COMMISSIONER DEPARTMENT OF STATE GST, PALAKKAD – 2018 (8) TMI 1142 – KERALA HIGH COURT – 2018 (16) G. S. T. L. 4 (Ker.) – Detention of goods with vehicle – incomplete e-way bill – What are the documents to be carried along with the goods? – Held that:- Under Rule 2 (1) of the Rules, the person in charge of a conveyance must carry-(a) the invoice or bill of supply or delivery challan; and (b) a copy of the e-way bill or the e-way bill number, either physically or mapped to an RFID, Radio-frequency identification (RFID) uses electromagnetic fields to automatically identify and track tags attached to objects. The tags contain electronically-stored informati

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

are no interpretative ambiguity or legislative crevasses to be filled in.
–
Garuda can have the provisional release of the goods, pending further adjudication under Section 129(1) of the Act, only if it complies with the statutory mandate. If it provides a bank guarantee for the tax and the penalty, besides executing a bond for the value of goods, as directed under Rule 140 of the KSGST Rules, the authorities will provisionally release the goods.
–
Once the petitioner provides the bank guarantee for the tax and penalty and bond for the value of goods, under Rule 140 of the Rules, it will have the goods provisionally released – petition disposed off. – W.P. (C). No. 26848 of 2018 Dated:- 9-8-2018 – MR. DAMA SESHADRI NAIDU, J. For The PETITIONER : ADV. SRI.K.S.HARIHARAN NAIR For The RESPONDENTS : SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL JUDGMENT Introduction: A trader, an assessee under the new tax regime (GST), wants to carry goods (timber) inter-state. The vehicle intercept

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

bill in the official web-portal. But because of, what Garuda calls, some technical glitches in the GST network, it could not upload part B of the e-way bill. But Garuda took a printout of the e-way bill and began its transportation. 4. On 4th August 2018, the Assistant State Tax Officer (Intelligence) [the ASO] intercepted the vehicle. The ASO obtained the driver s statements and issued Ext. P4, P4 (a) and P4 (B) besides passing the Ext.P5 detention order, alleging that the e-way bill accompanying the consignment was not fully filled in. On the same day, the ASO also issued the Ext. P6 notice under section 129 (3) of the combined Acts (CGST and KSGST). 5. After repeatedly failing to upload part B of the e-way bill, Garuda claims to have approached the Deputy Commissioner, SGST. Again, on advice, Garuda tried once more and, at last, uploaded part B. Then it filed the Ext. P8 reply along with the Ext.P7 copy of the e-way bill, incorporating Part B as well. Still, on 6th August 2018, the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d a part of the e-way bill. That is, despite its efforts, Garuda failed to upload part B. 8. Once the official web portal, Sri Nair continues, could not permit a consignor to upload any part of the e-way bill, then that consignor should not suffer the consequences. In other words, any technical glitches must not prejudice the assessee. Sri Nair has taken me through various statutory provisions, including section 129 and section 67 (6) of the Act. He strenuously contends that the officials cannot insist on the assessee s complying with the statutory rigour even for its technical, trivial omissions. More particularly, this triviality does not infringe the substantial statutory provisions or does not result in tax evasion. 9. Sri Nair also contends that Courts should adopt a pragmatic view of the nascent enactment which, according to him, has still been facing many teething troubles. Stressing the need to have the goods released immediately, pending further adjudication, Sri Nair relies o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e e-way bill. 11. Dr. James has taken me through the statutory scheme to hammer home her contentions that under the new tax regime, there lies little discretion with either the authorities or the courts. She stresses that once the statutory mandate is clear, its effectiveness cannot be chipped away in the name of judicial review or judicial discretion. Judicial discretion, she continues, can only fill the statutory crevices, if any, but not to stultify the efficacy of the statutory mandate. 12. In the end, Dr. James has drawn my attention to the Division Bench decisions of this Court in Commercial Tax Officer v. Madhu M.B., (2017) 64 GST 9 (Kerala) The Assistant State Tax Officer v. Indus Towers Limited, MANU/KE/1685/2018 Renji Lal Damodaran v. State Tax Officer, Judgment, dt.06.08.2018, in W.A. No.1640 of 2018 and Gati Kintetsu Express Pvt., Ltd., v. Commercial Taxes Department. Judgment, dt.5.7.2018, in W.P. 12399 of 2018, High Court of MP (DB) Analysis: 13. In a federal constitution

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ay to a utilitarian view. Material comfort or upliftment has become the hallmark of good governance. So economic analysis of law substitutes the notion of justice with the notion of economic efficiency and wealth maximisation. True, nations like France successfully embraced GST regimes in the 1950s. Even federal polities like Canada replaced MST (Manufacturer s Sales Tax) with GST (Goods and Services Tax) in the 1980s. India joined the fiscal reform bandwagon a little late. Tentative it was to begin with, but determined it is in this new federal fiscal path. 16. To put the concept in perspective, GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer. Credits of input taxes paid at each stage will be available in the later stage of value addition. This process makes GST a tax only on value addition at each stage. The consumer will thus bear only the GST charged by the last dealer in the supply chain, with set-off benefits at all the previou

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

with a non-obstante clause and goes on to lay down the procedure. If any person transports or stores any goods contravening this Act or its rules, all those goods and means of transport and documents relating to those goods and conveyance will be detained or seized. They will, however, be released to the owner of the goods (a) on its paying the applicable tax and penalty equal to one hundred percent of the tax payable on the goods. If the goods belong to an exempted category, a different rate applies, though. 21. If a person other than the owner-for example, a transporter-comes forward, it will have the goods released (b) on its paying the applicable tax and penalty equal to the fifty percent of the goods value reduced by the tax amount paid under each Act. Of course, the exempted goods do carry a different rate. Clause (c) of Section 129 permits the consignor or the other party to furnish a security equivalent to the amount payable under clause (a) or clause (b) in such form and manne

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ction 67 comes under Chapter XIV dealing with inspection, search, seizure, and arrest. Sub-section (6) mandates that the seized goods will be released, on a provisional basis, upon the person s executing a bond and furnishing a security, in such manner and of such quantum, respectively, as may be prescribed or on payment of applicable tax, interest and penalty payable, as the case may be. 26. Now, we will examine the regnant rules. Rule 140 of the KSGST Rules deals with bond and security for release of seized goods. The consignor or another person may provisionally get the goods and vehicle released by executing a bond for the value of the goods in FORM GST INS-04 and by furnishing as security bank guarantee for the tax, interest, and penalty payable. Indeed, the Explanation to the Rule holds that applicable tax will include the Central Tax and State tax, or Central tax and the Union territory tax and the cess, if any, under GST (Compensation to States) Act, 2017. What are the document

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

l number, either physically or mapped to an RFID, Radio-frequency identification (RFID) uses electromagnetic fields to automatically identify and track tags attached to objects. The tags contain electronically-stored information embedded on to the conveyance. 29. Here, Garuda did not fill Part B of the e-way bill. It cited technical difficulties as the reason. On interception and after detention, it fulfilled that requirement. It has also pleaded that it approached the officials about the difficulties it faced, but was only advised that it must try again. Tried again, it succeeded; but by then, the authorities detained the goods. At least, thus goes the allegation. Garuda contends that its failure, if any, is trivial, technical. It has not tried to evade the tax, nor has the authorities, he also contends, accused it of tax evasion. 30. Before moving ahead, I may address one issue; that is, about the judicial discretion. Sri Hariharan has persistently pleaded that the officers cannot bl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e among several alternatives, each of them being lawful. This definition assumes, of course, that the judge will not act mechanically, but will weigh, reflect, gain impressions, test, and study. 32. The subject is not one, Barak cautions, in which we must create something out of nothing. Instead, it is necessary, at most, to reorganize the "something" that already exists. Id., p.6 Giving the court discretion to carry out the concretization of the law has, along with its advantages, several drawbacks. These stem primarily from the impossibility of foretelling the outcome of exercising discretion, and, as a result, judicial certainty and the ability to plan for the long term suffer. Id., p.15 33. To put the concept of judicial discretion in perspective, I may quote who else than the irrepressible, inimitable Chief Justice John Marshall. He observed in Osborn v. The Bank of the United States 22 U.S. 738, 866 (1824) about the discretion enjoyed by judges thus: When they are said

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ve home its contention that this Court can dilute statutory rigour and order interim release of the detained goods. We will examine them. 36. In Ashok Leyland, a consignment of motor vehicle chassis were transported. During transit, the respondent authorities detained the goods because the transporter was not carrying a copy of the stock transfer invoice/delivery challan. The transport violated Rule 55 of the CGST Rules. In that context, the petitioner challenged the demand notice, which insisted that the petitioner must make the security deposit, for the release of the goods and the vehicle. 37. A learned Single Judge of this Court has held that the petitioner has made necessary declarations under the CGST Rules. The authorities also have not disputed the genuineness of the invoices, a copy of which accompanied the goods. So Ashok Leyland set aside the demand for security deposit. 38. In Dhanswaroopdas, the petitioner failed to carry the documents prescribed. When the goods were inter

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Act. It has found on facts that on the date of interception, the e-way bill system had not been developed. Besides, neither the State of U.P nor the Government of India brought on record, the Court found, any notification prescribing the relevant documents to be carried with the goods. Under those circumstances, the Allahabad High Court set aside the detention. 41. In Raj Iron & Building Materials, another Division Bench of the Allahabad High Court has found no allegation of evasion of tax; none of the documents-the show cause notice, the seizure order, or the penalty order-referred to any tax evasion. The Court, then, has also found there were admittedly some difficulties about downloading the e-way bill and that doubts remained on the requirement and submission of the e-way bill. So it quashed the detention order. 42. In Rivigo Services, again the Allahabad High Court has examined, I reckon, an identical issue as we have now faced. It concerns incomplete Part B of the e-way b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

udgment of Allahabad High Court on that point VSL Alloys (India) Pvt. Ltd. vs. State of UP, (2018) 67 NTN DX 1 -on the distance norm. Incidentally, SBGC Logistics, discussed above, is another judgment of Allahabad High Court on the same point, with the same conclusion. 45. The High Court of Madhya Pradesh has, in the end, held that the petitioner admittedly violated the provisions of the Rules and Act of 2017 and, learned Authority rightly imposed the penalty and directed the petitioner to pay the same. The order is not in violation of any of the provisions of the Rules and Act of 2017. 46. Now, let me examine the precedential position at the home front: this very Court. A Division Bench in Madhu considered the scope and ambit of section 129 of the CGST Act read with Rule 140 of the CGST Rules. To begin with, a learned Single Judge directed the release of detained goods on the petitioner s paying of 50% of the demanded tax, besides his executing a simple bond. The Department appealed.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ntained no declaration in KER-I seen uploaded or physically carried, as Rule 138 mandates. 48. The learned Single Judge noted that the detaining officer did not dispute the delivery challan. Nor did the transaction amounted to a taxable supply. So the finding goes thus: a mere infraction of the procedural Rules like Rules 55 and 138 of the State GST Rules cannot cause the detention of goods, though they may cause the imposition of penalty. The goods were ordered to be released. The Department assailed the direction. 49. The learned Division Bench, after examining the statutory and the precedential positions, has observed that sub-section (3) of section 55 specifically speaks of a declaration as specified in Rule 138. When goods are transported on a delivery challan, instead of an invoice; that violates the Act and Rules. The Division Bench did not agree with the learned Single Judge s view that the Department accepted the genuineness of the delivery challan. A delivery challan under se

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

criptions. Under the statutory rules, the consignor issues the delivery challan; the Department has no say in it. Nor can it vouch for its genuineness. The Division Bench, then, felt unable to sustain the finding that mere infraction of the procedural rules cannot cause the detention of goods. Finally, the learned Division Bench has held: If the conditions under the Act and Rules are not complied with, definitely Section 129 operates and confiscation would be attracted. The respondents are entitled to an adjudication, but they would have to prove that in fact there was a declaration made under Rule 138 before the transport commenced. If they do prove that aspect, they would be absolved of the liability; otherwise, they would definitely be required to satisfy the tax and penalty as available under Section 129. We, hence, vacate the judgment of the learned Single Judge and allow the appeal. The vehicle and the goods having been already released unconditionally, further notice shall be is

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

a bank guarantee for the tax and the penalty, besides executing a bond for the value of goods, as directed under Rule 140 of the KSGST Rules, the authorities will provisionally release the goods. Does any more adjudication remain under Section 129 (1) of the Act? 53. When I dictated the judgment affirming the Department s stand, then, Sri Hariharan has submitted that the Act itself contemplates expeditious disposal of the entire inquiry under Section 129-in seven days. So he wants this Court to direct the authorities to complete the inquiry and pass orders in one week from today. He has also expressed an apprehension: unless an authority superior to the inspecting authority undertakes the inquiry under section 129, prejudice may creep into the proceedings. 54. Yet Dr. Thushara James, the Government Pleader, has submitted that the goods detained, notice issued under Section 129(1), and the Garuda s reply received, the Assistant State Tax Officer completed the adjudication. To elaborate

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

hall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or clause (c). 57. Dr. James has drawn my attention to the proceedings of the Commissioner of Sales Tax, Kerala, in Order No.GSTC 24614/201/CT dated 06.07.2017. At item 89, it clarifies that the Assistant Commissioner of State Tax or the Assistant State Tax Officer is the adjudicating authority under Section 129(3) of the Act. So she contends that unless there is a specific challenge to Section 129 (3) and the Government Order, dt.06.07.2017, Garuda s plea of prejudice or bias cannot be accepted. Indeed, the power of detaining and that of adjudicating vest in the same authority. The advisability of the arrangement or the legality of adjudicatory machinery is not in the challenge before me. I leave the issue untouched, for this Court will not indulge in a collateral adjudication of a vital issue having wide ramifications. Conclusion: 58.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – EXN-F(10)-24/2018-33/2018-State Tax – Dated:- 9-8-2018 – Government of Himachal Pradesh Excise and Taxation Department No.EXN-F(10)-24/2018 dated : Shimla-2 the 9th August, 2018 Notification No. 33/2018-State Tax In exercise of the powers conferred by section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Himachal Pradesh, 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – EXN-F(10)-24/2018-34/2018-State Tax – Dated:- 9-8-2018 – Government of Himachal Pradesh Excise and Taxation Department No.EXN-F(10)-24/2018 dated: Shimla-2 the 9th August, 2018 Notification No. 34/2018-State Tax In exercise of the powers conferred by section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Himachal Pradesh 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (8) TMI 1735 – KERALA HIGH COURT – 2018 (17) G. S. T. L. 369 (Ker.) – Unable to upload FORM GST TRAN-1 within the stipulated time – Held that:- The Government of India issued a circular for “setting up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal – the petitioner may apply to the Nodal Officer. The petitioner applying, the Nodal Officer will look into the issue and facilitate the petitioner’s uploading FORM GST TRAN-1, without reference to the time-frame – petition disposed off. – W. P.(C) No. 22615 of 2018 Dated:- 9-8-2018 – MR. DAMA SESHADRI NAIDU, J. For The Petitioner(S) : SRI.E.P.GOVINDAN SRI.K.A.HASSAN SMT.JULIA PRIYA RESHMY SMT.G.DEEPA For The Respondent(S)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

he learned Assistant Solicitor General and Dr.Thushara James, the learned Government Pleader, as well as Sri P.R.Sreejith, the learned Standing Counsel, besides perusing the record. 3. The Government of India issued a circular for setting up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal. Paragraph 5 of the circular outlines the procedure the Nodal Officers is to follow. It reads: 5. Nodal officers and identification of issues 5.1 GSTN, Central and State government would appoint nodal officers in requisite number to address the problem a taxpayer faces due to glitches, if any, in the Common Portal. This would be publicized adequately. 5.2 Taxpayers shall make an application

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e IT Grievance Redressal Committee with suggested solutions for resolution of the problem. (italics supplied) 4. Not only the petitioner but also many other people faced this technical glitch and approached this Court. Both the learned counsel submit that this Court on earlier occasions permitted the petitioner to apply to the Nodal Officer concerned to have the issue resolved. 5. So, here too, the petitioner may apply to the Nodal Officer. The petitioner applying, the Nodal Officer will look into the issue and facilitate the petitioner s uploading FORM GST TRAN-1, without reference to the time-frame. Ordered so. 6. I may also observe that if the petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =