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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

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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

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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.
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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

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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

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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

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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

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are no interpretative ambiguity or legislative crevasses to be filled in.
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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.
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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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.

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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

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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

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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

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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.

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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

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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

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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)

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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

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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

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2018 (9) TMI 1039 – AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – 2018 (17) G. S. T. L. 499 (A. A. R. – GST) – Levy of GST – sub-let of Toll Collection work of certain road by NHAI – N/N. 12/2017-Central Tax(Rate) dated the 28th June, 2017 (Sr. No.23)(Heading No. 9967).
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Whether the same exemption will apply to services provided by the Applicant, i.e. Service by the way of access to a road or a bridge on payment of access to a road or a bridge on payment of toll charges on subcontract basis?
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Held that:- Under the scheme of exemption under Goods & Services Tax Laws, some exemptions are based on activities, some exemptions are based on recipient of the service, some are based on provider of the service and some are based on a combination of the service (goods being supplied as well as the recipient / provider of service.
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In case where the exemption is based on the recipient of service, the exemption is at times not available to the sub-contractor since the principal co

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tially two supplies being made; one to the user of the Toll Road, for which charges are paid by the user of the Road and the other by the applicant to Highway Infrastructure (P) Limited – the ruling has no bearing on the consideration received by the applicant from of Highway Infrastructure (P) Limited for the supplies made by the applicant to Highway Infrastructure (P) Limited.
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Ruling:- The Toll Charges collected by the applicant are not “Toll Charges” per se in the hands of the applicant, but held in fiduciary capacity by the applicant, for onward remittance to Highway Infrastructure (P) Limited. The Ruling does not in any way relate to the Toll Charges retained by the sub-contractor, in terms of its agreement with Highway Infrastructure (P) Limited. – AAR No. 11/2018/A.A.R/R-28/36 – Order No. 09/2018 – Dated:- 9-8-2018 – SHRI RAJIV AGRAWAL AND SHRI MANOJ KUMAR CHOUBEY, MEMBER Present on behalf of applicant: Shree Ankit Tandon, Director and CA Abhishek Jain PROCEEDINGS (Under s

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Applicant) is engaged in wholesale business, bonded warehouse and leasing business and registered with GSTN with GSTIN 23AAPCA7784F1ZC. 3.2. The Applicant wishes to enter in a contract with an entity. The entity has been allotted Toll Collection work of certain road by NHAI. The said entity wishes to sublet the Toll Collection work to the Applicant. 3.3. The Applicant cites Sr. No. 23 of Notification No. 12/2017-Central Tax (Rate) dated the 28th June, 2017 which reads as Service by the way to access to a road or by a bridge on payment of toll charges under heading 9967. 4. QUESTION RAISED BEFORE THE AUTHORITY – An entity has been allotted Toll Collection work of certain road by NHAI. The said entity wishes to sublet the Toll Collection work to the company. Now, as the Service by the way to access to a road or by a bridge on payment of toll charges is exempted service as per Notification No. 12/2017-Central Tax(Rate) dated the 28th June, 2017 (Sr. No.23)(Heading No. 9967). Whether the s

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(NHAI) is empowered to collect user fees (commonly known as toll charges ) from users of highways/roads on behalf of the Central Government for services or benefits rendered under the said Act. 6.2. It is however not uncommon for the NHAI to outsource the said activity of toll charges collection to third parties, commonly known as toll collection agencies . In terms of the National Highways Fee (Determination of Rates and Collection) Rules, 2008 (hereinafter referred to as NHFR ), the NHAI is empowered to enter into agreements with any person for the activity of collection of toll charges. 6.3. Normally, in terms of the aforesaid agreement, the NHAI appoints a person (known as contractor ) for collecting the prescribed toll charges from the users of the road/highways at one or more toll collection plazas. Thus, NHAI transfers the right to collect the toll charges from users through the contractor at the toll collection plazas. 6.4. Further, the contractor is generally required to remi

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the toll fee and, therefore, the contractor is not rendering any services to NHAI. In other words, a view could be taken that the contractor is carrying out the activity of toll collection on its own account only and not on behalf of NHAI. 6.9. It is however, pertinent to note that NHAI could have very well entered into the aforesaid arrangement only to ensure that NHAI receives an assured sum from the toll collection activity without any need to supervise the agent with respect to performance of duties, leakage of revenue etc. Thus, the contractor, in its own interest would ensure that the toll charges are being properly collected and remitted to NHAI. For the contractor, higher the amount of toll charges collected higher is its own revenue. 6.10. In the present case, the Applicant M/S Ankit Tandon Enterprises is a company registered on 07/07/2017 with the main object of providing services of construction of roads, bridges etc and collection of Toll on direct or subcontract basis. 6.1

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specified highways and will collect toll charges from the users by using its own infrastructure and man power. 4. Irrespective of amount collected from toll, the Applicant company will pay a fixed sum to the Entity i.e. the main contractor and any excess or deficit at the end of the period would tantamount to its profit or loss. 5. It is pertinent to note that the agreement between NHAI and the Entity, the Entity was to collect toll charges and now due to the sub contract of the said work by the proposed agreement, the Applicant company would collect toll charges on behalf of the Entity. So nature of receipt for all parties i.e. NHAI, the Entity and the Applicant Company is Toll Charges only, i.e. all the parties are engaged into toll collection service through different channels and as the Toll collection service is exempted from GST vide clause 23 of Notification No. 12/2017 dated 28/06/2017, the Applicant company claims that the service provided by it are in the nature of Toll Coll

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herefore entitled for exemption vide clause 23 of Notification No. 12/2017 dated 28/06/2017. 6.12 The proposed terms and condition for user fee collection contract between Highway Infrastructure Private Limited(First Party) and the applicant, M/S Ankit Tandon Enterprises and Tollways Private Limited(Second Party) arc as follows- Basic Terms & Conditions of the Contract 1. Both party with their mutual understanding applied in a 4 years Toll Collection Contract of NHAI advertisement no. Bid/Package on NHAI/13013/CO/RFP/Long Term/Nagpur-Betul/2017 Dated 11-01-2018. APC ₹ 39,70,00,000/- (Thirty Nine Crore Seventy Lac Only). 2. For the above said work we bid for ₹ 46,07,00,000/- (Forty Six Crore Seven Lac Only). 3. Second Party will make the payment of monthly remittance basis and this payment will change every year due to rate revision done by NHAI. 4. Security deposit for 1.5 months remittance basis and bank Guarantee of 3 months Remittance will be make by first Party and

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exemptions are based on activities, some exemptions are based on recipient of the service, some are based on provider of the service and some are based on a combination of the service (goods being supplied as well as the recipient / provider of service. For example, certain construction services, when provided to the Government are granted exemption. In certain cases, where whole of the supplies being made are under RCM, the service provider is not liable to obtain registration. 7.4 In case where the exemption is based on the recipient of service, the exemption is at times not available to the sub-contractor since the principal contractor receiving supplies from the sub-contractor may not fulfil the qualification regarding recipient as per the exemption notification. In some cases, specific provision has been given in the Notifications itself to take into its fold, the supply by a sub-contractor. For example in Clause (ix) and (x) of Sl.No.3 in Notification No. 11/2017 – Central Tax (R

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charge, the exemption is totally based on service of providing access to a road or a bridge on payment of toll charges. There is no restriction regarding the supplier or the recipient of the supply. In the instant case, therefore, even though the supply of the service to the user of the Toll Road is by the sub-contractor, GST is not payable on the amount of Toll Charges collected. It is exempted by Sr. No. 23 of Notification No. 12/2017-Central Tax(Rate) dated the 28th June, 2017 and corresponding notification under MPGST Act,2017. Which reads as: Chapter, Section or Heading Description of service SGST CGST Heading 9967 services providing access to a Road or Bridge on payment of toll charge NIL NIL 8.2 The above ruling in the application is limited to the question stated in Sl. No. 14 of the Application, which relates to the liability of Goods & Services Tax on the Toll Charges collected. It has no bearing on the consideration received by the applicant from of Highway Infrastructu

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2018 (9) TMI 1594 – CESTAT CHENNAI – TMI – Non-compliance of predeposit – Demand of service tax on construction of residential complex – Held that:- During the stay application, the Tribunal has observed that the amount of ₹ 36,63,065/- deposited by the appellant is sufficient compliance of predeposit. We agree to the said observation by the Tribunal in the stay application and matter is remanded to the Commissioner (Appeals) to decide the issue on merits – appeal allowed by way of remand. – Appeal No. ST/541/2012 – Final Order No. 42212/2018 – Dated:- 9-8-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Ms. D. Naveena, Advocate for the Appellant Shri B. Balamurugan, AC (AC) for the Respond

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ited by the appellant would suffice the compliance of Section 35F of the Central Excise Act r/w Section 83 of Finance Act. She pleaded that the matter may be remanded to the Commissioner (Appeals) for deciding on merits. It is also argued by her that the issue on merits is covered in favour of the appellant by the decision of this Tribunal in the case of Ramaniyam Real Estates Pvt. Ltd. Vs. Commissioner of Service Tax, Chennai reported in 2018 (6) TMI 800 CESTAT Chennai. 3. The ld. AR Shri B. Balamurugan supported the findings in the impugned order and submitted that he matter requires to be remanded to the Commissioner (Appeals). 4. Heard both sides. 5. After hearing the submissions as well as perusal of records, we find that the Commissio

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2018 (10) TMI 751 – CESTAT NEW DELHI – TMI – Waste/By-products – benefit of N/N. 89/95-CE dated 18th February, 1995 – soap stock (gum), sludge, fatty acid oil, spent earth etc. arising during the course of manufacture of refined edible oils – Held that:- Identical issue has come up for consideration before the Tribunal in the Appellants’ own case M/s Udyog Mandir vs CCE&ST, Jaipur-I [2018 (5) TMI 1711 – CESTAT NEW DELHI], where by following the judgment of the Larger Bench in the case of M/S RICELA HEALTH FOODS LTD., M/S J.V.L. AGRO INDUSTRIAL LTD., M/S KISSAN FATS LIMITED VERSUS CCE, CHANDIGARH, ALLAHABAD [2018 (2) TMI 1395 – CESTAT NEW DELHI], it was held that the removal of unwanted materials resulting in products like gums, waxes and fatty acid with odour cannot be called as a process of manufacture of these gums, waxes and fatty acid with odour.
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Benefit of notification cannot be denied – appeal allowed – decided in favor of appellant. – Excise Appeal No. 51756 of 2018 – A/5

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oap stock (gum), sludge, fatty acid oil, spent earth etc. arise. The Department was of the view that the Appellants should have paid duty of excise on clearance of dutiable by-products, such as, soap stock (gum), sludge, fatty acid oil, spent earth getting manufactured/generated in the process of manufacturing refined edible oil. Accordingly, a show cause notice was issued which culminated into impugned order. The basic contention of the Appellant is that, they are entitled for the benefit of Notification No. 89/95-CE dated 18th February, 1995 and by virtue of this Notification, they are not required to pay any duty on such products as mentioned in the show cause notice. The Notification No. 89/95-CE dated 18/02/1995 exempts waste, parings and scrap manufactured in a factory manufacturing some final product which is either chargeable to nil rate of duty or is fully exempted from duty by an exemption notification issued under Section 5A of Central Excise Act, 1944. The basic contention

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in this appeal is no longer res-integra as the Larger Bench of this Tribunal in its interim order No. 8-11/2018 dated 30th January, 2018 has already decided the issue, wherein it has been held that:- (a) The items in dispute are not in the nature of by products emerging during the course of manufacture of refined edible oil; (b) The removal of unwanted materials resulting in products like gums, waxes and fatty acid with odour cannot be called as a process of manufacture of these gums, waxes and fatty acid. The process of manufacture is for refined rice brain oil; (c) The items in question cannot be called as manufactured excisable goods. These incidental products are nothing but waste arising during the course of refining of rice brain oil and as such cover by the exemption Notification No. 89/95-CE. 5. Following the above judgment of the Larger Bench in the case of Ricela Health Foods Ltd. and ors. vs. CCE, Chandigarh, the regional bench of this Tribunal in Allahabad has also extende

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2018 (10) TMI 753 – CESTAT NEW DELHI – TMI – Principles of Natural Justice – no proper opportunity of hearing granted – case of appellant is that appearance could not be made for personal hearing as all the documents were in the possession of Department – Held that:- It is evident that the adjudicating authority has granted three opportunities of personal hearing in a row i.e 06.06.2017, 07.06.2017 and 08.06.2018, which, prima facie, appears to be not logical and is a complete violation of settled proposition of law settled by this Tribunal in the case of Deepak Gupta vs CCE, Kolkata [2015 (11) TMI 1459 – CESTAT KOLKATA], where it was held that Granting three consecutive days of hearing i.e. at short intervals of a week or so cannot be considered as the reasonable opportunity afforded to the appellant before deciding the case.
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Matter to the original authority with a direction to decide the matter de novo by affording reasonable opportunity of hearing to the Appellants to defend

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and a Panchnama was drawn on the spot. It was also alleged that during the search some excess amount of raw material to the tune of 267.126 MT and 30.045 MT of the finished goods were found for which a separate show cause notice was issued on 12.03.2014 by DGCEI. The said show cause notice culminated into passing of the impugned order. Being aggrieved, the Appellants have filed the present appeal. 3. With this background, we have heard Shri Prabhat Kumar, learned counsel for the Appellants and Shri S.K. Bansal, learned DR for the Revenue. 4. The learned counsel for the Appellants, at the very outset, submitted that while passing the impugned order no proper opportunity of hearing was granted by the authorities below which amounts to violation of principle of natural justice. He fairly submitted that, though three opportunities were given to the Appellants vide letter dated 18.05.2017 for personal hearing fixed for 06.06.2017, 07.06.2017 and 08.06.2017 in a row, but since all the docum

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a row i.e 06.06.2017, 07.06.2017 and 08.06.2018, which, prima facie, appears to be not logical and is a complete violation of settled proposition of law settled by this Tribunal in the case of Deepak Gupta vs CCE, Kolkata, 2016 (343) ELT 625 (Tri-Kol), wherein it was held that : 5.4 It is evident from the above provisions of Customs Act, 1962 that a reasonable opportunity is to be provided to a person before imposing any penalty on him. In this regard we are of the opinion that granting three consecutive days of hearing, i.e., at short-intervals of a week or so cannot be considered as the reasonable opportunity afforded to the appellant before deciding the case. Moreover neither the order of the ld. Commissioner nor any evidence is produced by the Revenue showing that the communication of the hearing on 14-1-2013 was duly served to the appellant. In these circumstances we arrive on the conclusion that a reasonable opportunity of hearing was not provided to the appellant before imposing

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Goods and Services Tax – Started By: – uday kumar – Dated:- 8-8-2018 Last Replied Date:- 8-8-2018 – While filing GSTR -1 of Dec-2017 we have entered a B2B Invoice as B2C L invoice, we are trying to amend the same in the GSTR-1 of JULY 2018. But when we are trying to amend the B2C L Invoice in Table No. 9 we are not able to make total invoice value as zero it shows a error saying the invoice value must be more than ₹ 2.5 lacs where as we are able to make taxable value and tax amount as zer

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GST – States – SIB MANAGEMENT SYSTEM for search and seizure operations under GST – TMI Updates – Highlights

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Goods and Services Tax – THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) AMENDMENT BILL, 2018 – TMI Updates – Highlights

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Goods and Services Tax – THE UNION TERRITORY GOODS AND SERVICES TAX (AMENDMENT) BILL, 2018 – TMI Updates – Highlights

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Goods and Services Tax – GST – Dated:- 8-8-2018 – AS INTRODUCED IN LOK SABHA BILL No. 146 of 2018 THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) AMENDMENT BILL, 2018 A BILL further to amend the Goods and Services Tax (Compensation to States) Act, 2017. BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India as follows:- Short title and commencement 1. (1) This Act may be called the Goods and Services Tax (Compensation to States) Amendment Act, 2018. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. Amendment of section 7 2. In section 7 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) (hereinafter referred to as the principal Act), in sub-section (4), in clause (b), in sub-clause (ii), for the words Central Board of Excise and Customs , the words Central Board of Indirect Taxes and Customs shall be substituted. Amendment of section 10 3. In section 10 of the

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r revenue determined in accordance with the provisions of section 5. . STATEMENT OF OBJECTS AND REASONS The Goods and Services Tax (Compensation to States) Act, 2017 (the Act) was enacted with a view to provide for compensation to the States for the loss of revenue arising on account of implementation of the goods and services tax in pursuance of the provisions of the Constitution (One Hundred and First Amendment) Act, 2016. 2. Section 10 of the Act provides for distribution of the amount remaining unutilised in Compensation Fund at the end of transition period between Centre and the States. As the said section doesn't provide for distribution of amount remaining unutilised in Compensation Fund at any point of time in any financial year, it is proposed to amend the Goods and Services Tax (Compensation to States) Act, 2017. 3. The Goods and Services Tax (Compensation to States) Amendment Bill, 2018 provides for the following, namely:- (i) to insert a new sub-section (3A) in section

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ri Piyush Goyal, Minister of Finance to the Secretary General, Lok Sabha] The President, having been informed of the subject matter of the Goods and Services Tax (Compensation to States) Amendment Bill, 2018, recommends under clauses (1) and (3) of article 117 read with clause (1) of article 274 of the Constitution of India, the introduction of the Goods and Services Tax (Compensation to States) Amendment Bill, 2018, and also recommends to Lok Sabha the consideration of the Bill. FINANCIAL MEMORANDUM Clause 3 of the Bill seeks to provide for distribution of amount remaining unutilised out of the Compensation Fund between Centre and States at any point of time in any financial year as per recommendations of the Goods and Services Tax Council in accordance with the provisions of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017. 2. The Bill does not incur any extra expenditure on Consolidated Fund of India. ANNEXURE EXTRACT FROM THE GOODS AND SERVICES TAX (COMPEN

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Goods and Services Tax – GST – Dated:- 8-8-2018 – AS INTRODUCED IN LOK SABHA BILL No. 145 of 2018 THE UNION TERRITORY GOODS AND SERVICES TAX (AMENDMENT) BILL, 2018 A BILL to amend the Union Territory Goods and Services Tax Act, 2017. BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India as follows:- Short title and commencement 1. (1) This Act may be called the Union Territory Goods and Services Tax (Amendment) Act, 2018. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. Amendment of section 7 2. In section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) (hereinafter referred to as the principal Act), for sub-section (4), the following sub-section shall be substituted, namely:- (4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or service

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egrated tax or Union territory tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised towards such payment. Order of utilisation of input tax credit. 9B. Notwithstanding anything contained in this Chapter and subject to the provisions of clause (c) of section 9, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax. . STATEMENT OF OBJECTS AND REASONS The Union Territory Goods and Services Tax Act, 2017 (the Act) was enacted with a view to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories. 2. The Act provides for certain provisions for smooth transition of existing taxpayers to new goods and services tax regime. However, the new tax regime has been f

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on account of the Union territory tax shall be utilised towards payment of integrated tax only when the balance of the input tax credit on account of central tax is not available for payment of integrated tax; and (iii) to insert new sections 9A and 9B relating to Utilisation of input tax credit and Order of utilisation of input tax credit . 4. The Bill seeks to achieve the above objectives. PIYUSH GOYAL NEW DELHI; The 6th August, 2018. PRESIDENT'S RECOMMENDATION UNDER ARTICLE 117 AND 274 OF THE CONSTITUTION OF INDIA [Copy of D.O. No. S-31011/9/2018-ST-I-DoR dated 6th August, 2018 from Shri Piyush Goyal, Minister of Finance to the Secretary General, Lok Sabha] The President, having been informed of the subject matter of the Union Territory Goods and Services Tax (Amendment) Bill, 2018, recommends the introduction of the Union Territory Goods and Services Tax (Amendment) Bill, 2018 to Lok Sabha under clauses (1) and (3) of article 117 read with clause (1) of article 274 of the Co

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Goods and Services Tax – THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) BILL, 2018 (IGST Amendment Bill, 2018) – As introduced in the Lok Sabha as on 7-8-2018 – TMI Updates – Highlights

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Goods and Services Tax – GST – Dated:- 8-8-2018 – AS INTRODUCED IN LOK SABHA Bill No. 144 of 2018 THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) BILL, 2018 A BILL further to amend the Integrated Goods and Services Tax Act, 2017. BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India as follows:- Short title and commencement 1. (1) This Act may be called the Integrated Goods and Services Tax (Amendment) Act, 2018. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. Amendment of section 2 2. In section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the principal Act),- (i) in clause (6), in sub-clause (iv), after the

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the principal Act, in sub-section (2), in Explanation 1, in clause (iii), the words, being a business vertical shall be omitted. Amendment of section 12. 5. In section 12 of the principal Act, in sub-section (8), the following proviso shall be inserted, namely:- Provided that where the transportation of goods is to a place outside India, the place of supply shall be the place of destination of such goods. . Amendment of section 13 6. In section 13 of the principal Act, in sub-section (3), in clause (a), for the second proviso, the following proviso shall be substituted, namely:- Provided further that nothing contained in this clause shall apply in the case of services supplied in respect of goods which are temporarily imported into India for repairs or for any other treatment or process and are exported after such repairs or treatment or process without being put to any use in India, other than that which is required for such repairs or treatment or process; . Amendment of section 17.

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for levy and collection of tax on inter-State supply of goods or services or both by the Central Government. 2. The Act makes certain provisions for smooth transition of existing taxpayers to new goods and services tax regime. However, the new tax regime has been facing certain difficulties in respect of matters relating to supply of taxable goods or services by a supplier, who is not registered and in facilitating the settlement of balance in the integrated tax account between the Central Government and the State Governments. In order to overcome these difficulties and to improve the ease of doing business for taxpayers and to extend the export related benefits to certain specific supplies, it is proposed to amend the Integrated Goods and Services Tax Act, 2017. 3. The proposed Integrated Goods and Services Tax (Amendment) Bill, 2018, inter alia provides for the following, namely:- (i) to amend section 5 of the Act empowering the Central Government to notify classes of registered per

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dated 6th August, 2018 from Shri Piyush Goyal, Minister of Finance to the Secretary General, Lok Sabha] The President, having been informed of the subject matter of the Integrated Goods and Services Tax (Amendment) Bill, 2018, recommends the introudction of the Integrated Goods and Services Tax (Amendment) Bill, 2018, to the Lok Sabha under clauses (1) and (3) of the article 117 read with clause (1) of article 274 of the Constitution of India, and also recommends to Lok Sabha the consideration of the Bill. FINANCIAL MEMORANDUM The proposed Integrated Goods and Services Tax (Amendment) Bill, 2018 does not involve any recurring or non-recurring expenditure from the Consolidated Fund of India ANNEXURE EXTRACTS FROM THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 (13 OF 2017) * * * * Definitions. 2. In this Act, unless the context otherwise requires,- * * * * * (6) export of services means the supply of any service when,- * * * * * (iv) the payment for such service has been received by the

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is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. * * * * * Intra-State supply 8. (1)* * * * * (2) Subject to the provisions of section 12, supply of services where the location of the supplier and the place of supply of services are in the same State or same Union territory shall be treated as intra-State supply: Provided that the intra-State supply of services shall not include supply of services to or by a Special Economic Zone developer or a Special Economic Zone unit. * * * * * Explanation 1.-For the purposes of this Act, where a person has,- * * * * * (iii) an establishment in a State or Union territory and any other establishment being a business vertical registered within that State or Union territory, then such establishments shall be treated

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Goods and Services Tax – THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) BILL, 2018 (GST Amendment Bill, 2018) as introduced in the Lok Sabha as on 7-8-2018 – TMI Updates – Highlights

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Goods and Services Tax – GST – Dated:- 8-8-2018 – As INTRODUCED IN LOK SABHA Bill No. 143 of 2018 THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) BILL, 2018 A BILL further to amend the Central Goods and Services Tax Act, 2017. BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India as follows:- Short title and commencement 1. (1) This Act may be called the Central Goods and Services Tax (Amendment) Act, 2018. (2) Save as otherwise provided, the provisions of this Act shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. Amendment of section 2 2. In section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the principal Act),- (a) in c

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, namely:- Explanation.-For the removal of doubts, it is hereby clarified that the expression services includes facilitating or arranging transactions in securities; . Amendment of section 7. 3. In section 7 of the principal Act, with effect from the 1st day of July, 2017,- (a) in sub-section (1), – (i) in clause (b), after the words or furtherance of business; , the word and shall be inserted and shall always be deemed to have been inserted; (ii) in clause (c), after the words a consideration , the word and shall be omitted and shall always be deemed to have been omitted; (iii) clause (d) shall be omitted and shall always be deemed to have been omitted; (b) after sub-section (1), the following sub-section shall be inserted and shall always be deemed to have been inserted, namely:- (1A) where certain activities or transactions, constitute a supply in accordance with the provisions of sub-section (1), they shall be treated either as supply of goods or supply of services as referred to i

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t calculated at such rate , the words, brackets and figures in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate shall be substituted; (ii) in the proviso, for the words one crore rupees , the words one crore and fifty lakh rupees shall be substituted; (iii) after the proviso, the following proviso shall be inserted, namely:- Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent. of turnover in a State or Union territory in the preceding financial year or five lakh rupees, whichever is higher. ; (b) in sub-section (2), for clause (a), the following clause shall be substituted, namely:- (a) save as provided in sub-section (1), he is not engaged in the supply of services; . Amendment of section 12 6. In section 12 of the principal Act, in sub-section (2), in c

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b) in clause (c), for the word and figures section 41 , the words, figures and letter section 41 or section 43A shall be substituted. Amendment of section 17 9. In section 17 of the principal Act,- (a) in sub-section (3), the following Explanation shall be inserted, namely:- Explanation.-For the purposes of this sub-section, the expression value of exempt supply shall not include the value of activities or transactions specified in Schedule III, except those specified in paragraph 5 of the said Schedule. ; (b) in sub-section (5), for clauses (a) and (b), the following clauses shall be substituted, namely:- (a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:- (A) further supply of such motor vehicles; or (B) transportation of passengers; or (C) imparting training on driving such motor vehicles; (aa) vessels and aircraft exce

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d and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes specified therein, life insurance and health insurance: Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply; (ii) membership of a club, health and fitness centre; and (iii) travel benefits extended to employees on vacation such as leave or home travel concession: Provided that the input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer to provide to its employees under any law for the time being in force. . Amend

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r the words commerce operator , the words and figures who is required to collect tax at source under section 52 shall be inserted. Amendment of section 25. 13. In section 25 of the principal Act,- (a) in sub-section (1), after the proviso and before the Explanation, the following proviso shall be inserted, namely:- Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005, in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State or Union territory. ; (b) in sub-section (2), for the proviso, the following proviso shall be substituted, namely:- Provided that a person having multiple places of business in a State or Union territory may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed. . Amendment of section 29. 14. In section

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notes for supplies made in a financial year shall be substituted; (b) in sub-section (3),- (i) for the words Where a tax invoice has , the words Where one or more tax invoices have shall be substituted; (ii) for the words a debit note , the words one or more debit notes for supplies made in a financial year shall be substituted. Amendment of section 35 16. In section 35 of the principal Act, in sub-section (5), the following proviso shall be inserted, namely:- Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force. . Amendment of section 39 17. In section 39 of the principal Act,- (a) in sub-section (1),- (i) for the words in such form and manner as may be prescribed , the words in such fo

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the month or quarter during which such omission or incorrect particulars are noticed , the words in such form and manner as may be perscribed shall be substituted; (ii) in the proviso, for the words the end of the financial year , the words the end of the financial year to which such details pertain shall be substituted. Insertion of new section 43A. 18. After section 43 of the principal Act, the following section shall be inserted, namely:- Procedure for furnishing return and availing input tax credit 43A. (1) Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers. (2) Notwithstanding anything contained in section 41, section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such as may be prescribed. (3)

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ich the details have been furnished under sub-section (3) or sub-section (4) but return thereof has not been furnished. (7) For the purposes of sub-section (6), the recovery shall be made in such manner as may be prescribed and such procedure may provide for non-recovery of an amount of tax or input tax credit wrongly availed not exceeding one thousand rupees. (8) The procedure, safeguards and threshold of the tax amount in relation to outward supplies, the details of which can be furnished under sub-section (3) by a registered person,- (i) within six months of taking registration; (ii) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such as may be prescribed. . Amendment of section 48 19. In section 48 of the principal Act, in sub-section (2), after the word and figures section 45 , the words and to perform such other functions shall be inserted. Amendment of section 49 20

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ain conditions 49A. Notwithstanding anything contained in section 49, the input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central tax, State tax or Union territory tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully towards such payment. Order of utilisation of input tax credit. 49B. Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax. . Amendment of section 52 22. In section 52 of the principal Act, in sub-section (9), for the word and figures section 37 , the words and figures section 37

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red to in sub-section (4) or, as the case may be, sub-section (5) of section 25. . Amendment of section 107 25. In section 107 of the principal Act, in sub-section (6), in clause (b), after the words arising from the said order, , the words subject to a maximum of twenty-five crore rupees, shall be inserted. Amendment of section 112 26. In section 112 of the principal Act, in sub-section (8), in clause (b), after the words arising from the said order, the words subject to a maximum of fifty crore rupees, shall be inserted. Amendment of section 129 27. In section 129 of the principal Act, in sub-section (6), for the words seven days , the words fourteen days shall be substituted. Amendment of section 140 28. In section 140 of the principal Act, with effect from the 1st day of July, 2017,- (a) in sub-section (1), after the letters and word CENVAT credit , the words of eligible duties shall be inserted and shall always be deemed to have been inserted; (b) in the Explanation 1- (i) for the

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toms Tariff Act, 1975 (51 of 1975). . Amendment of section 143 29. In section 143 of the principal Act, in sub-section (1), in clause (b), after the proviso, the following proviso shall be inserted, namely:- Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively. . Amendment of Schedule I 30. In Schedule I of the principal Act, in paragraph 4, for the words taxable person , the word person shall be substituted. Amendment of Schedule II 31. In Schedule II of the principal Act, in the heading, after the word ACTIVITIES , the words OR TRANSACTIONS shall be inserted and shall always be deemed to have been inserted with effect from the 1st day of July, 2017. Amendment of Schedule III 32. In Schedule III of the principal Act, – (i) after paragraph 6, the following paragraphs shall be inserted, namely:- 7. Supply of goods from a place in the non-ta

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rtain provisions for smooth transition of existing taxpayers to new goods and services tax regime. However, the new tax regime had faced certain difficulties. One of the major inconveniences caused to the taxpayers, especially small and medium enterprises, was the process of filing return and payment of tax under the Goods and Services Tax laws. In this regard, the proposed new return filing system envisages quarterly filing of return and tax payment for small taxpayers along with minimum paperwork. In order to implement the new return filing system, and also to overcome the above difficulties, it is proposed to amend the Central Goods and Services Tax Act, 2017. 3. The proposed Central Goods and Services Tax (Amendment) Bill, 2018, inter alia, provides for the following, namely:- (i) to amend section 7 of the Act to clarify the scope of supply; (ii) to amend section 9 of the Act empowering the Central Government to notify classes of registered persons to pay the tax on reverse charge

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ide for the new system of filing return and availing input tax credit; (ix) to amend sub-section (6) of section 107 of the Act relating to Appeals so as to provide that the amount of pre-deposit payable for filing of appeal shall be capped at twenty five crore rupees; (x) to amend section 129 of the Act so as to increase the period relating to detention or seizure of goods and conveyance in transit from seven days to fourteen days. 4. The Bill seeks to achieve the above objectives. PIYUSH GOYAL NEW DELHI; The 4th August, 2018. PRESIDENT S RECOMMENDATION UNDER ARTICLE 117 AND 274 OF THE CONSTITUTION OF INDIA [Copy of D.O. No. CBEC/20/06/05/2018-GST dated 6th August, 2018 from Shri Piyush Goyal, Minister of Finance to the Secretary General, Lok Sabha] The President, having been informed of the subject matter of the Central Goods and Services Tax (Amendment) Bill, 2018, recommends the introduction of the Central Goods and Services Tax (Amendment) Bill, 2018, to Lok Sabha under clauses (1

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scheme from one crore rupees to one crore and fifty lakh rupees, and to allow the composition taxpayers to supply services (other than restaurant services), for up to a value not exceeding ten per cent. of turnover in the preceding financial year, or five lakh rupees, whichever is higher. Clause 6 of the Bill seeks to amend section 12 of the principal Act relating to Time of supply of goods and the said amendment is drafting in nature. Clause 7 of the Bill seeks to amend section 13 of the principal Act relating to Time of supply of services and the said amendment is drafting in nature. Clause 8 of the Bill seeks to amend section 16 of the principal Act relating to Eligibility and conditions for input tax credit , in order to provide for input tax credit in cases of Billto-ship-to model in the case of supply of services. The said clause further seeks to include the provisions relating to the new return format as specified in the proposed new section 43A, for availment of input tax credi

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or mandatory registration for only those e-commerce operators who are liable to collect tax at source under section 52 of the principal Act. Clause 13 of the Bill seeks to amend section 25 of the principal Act relating to Procedure for registration , so as to allow persons having multiple places of business in a State or Union territory to obtain separate registration for each such place of business, and to insert the provisions for separate registration for a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer, distinct from his other units located outside the Special Economic Zone. Clause 14 of the Bill seeks to amend section 29 of the principal Act relating to Cancellation of registration , so as to provide for temporary suspension of registration while cancellation of registration is under process. Clause 15 of the Bill seeks to amend section 34 of the principal Act relating to Credit and debit notes , so as to allow registered persons to i

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s to perform other functions such as filing refund claim, filing application for cancellation of registration, etc. Clause 20 of the Bill seeks to amend section 49 of the principal Act relating to Payment of tax, interest, penalty and other amounts in order to provide that the credit of State tax or Union territory tax can be utilised for payment of integrated tax only when the balance of the input tax credit on account of central tax is not available for payment of integrated tax. Clause 21 of the Bill seeks to insert two new sections, namely, section 49A and section 49B. Section 49A seeks to specify that a taxpayer would be able to utilise the input tax credit on account of central tax, State tax or Union territory tax only after exhausting all the credit on account of integrated tax available to him towards payment or integrated tax, Central tax, State tax or Union territory tax. Section 49B seeks to empower the Government to prescribe any specific order of utilisation of input tax

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g to Appeals to Appellate Authority , in order to specify twenty-five crore rupees as the upper limit of the amount of pre-deposit payable for filing of appeal before the Appellate Authority. Clause 26 of the Bill seeks to amend section 112 of the principal Act relating to Appeals to Appellate Tribunal , in order to specify fifty crore rupees as the upper limit of the amount of pre-deposit payable for filing of appeal before the Appellate Tribunal. Clause 27 of the Bill seeks to amend section 129 of the principal Act relating to Detention, seizure and release of goods and conveyances in transit , in order to increase the time limit before which proceedings under section 130 can be initiated from seven to fourteen days. Clause 28 of the Bill seeks to amend section 140 of the principal Act relating to Transitional arrangements for input tax credit , in order to clarify with retrospective effect from 1st July, 2017 that the cesses and additional duty of excise (on textile and textile arti

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FINANCIAL MEMORANDUM The proposed Central Goods and Services Tax (Amendment) Bill, 2018 does not involve any recurring or non-recurring expenditure from the Consolidated Fund of India. MEMORANDUM REGARDING DELEGATED LEGISLATION Clause 13 of the Bill empowers the Central Government to prescribe the procedure for allowing persons having multiple places of business in a State or Union territory to obtain separate registrations for each such place of business. Clause 14 of the Bill empowers the Central Government to prescribe the procedure for suspension of registration while cancellation of registration is under process. Clause 17 of the Bill empowers the Central Government to prescribe the procedure for filing of returns and payment of taxes. Clause 18 of the Bill empowers the Central Government to prescribe the procedure for furnishing returns and availing input tax credit. Clause 21 of the Bill empowers the Central Government to prescribe the specific order of utilisation of input tax

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omponent of an enterprise that is engaged in the supply of individual goods or services or a group of related goods or services which is subject to risks and returns that are different from those of the other business verticals. Explanation.-For the purposes of this clause, factors that should be considered in determining whether goods or services are related include- (a) the nature of the goods or services; (b) the nature of the production processes; (c) the type or class of customers for the goods or services; (d) the methods used to distribute the goods or supply of services; and (e) the nature of regulatory environment (wherever applicable), including banking, insurance, or public utilities; * * * * * (35) cost accountant means a cost accountant as defined in clause (c) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959); * * * * * (69) local authority means- * * * * * (f) a Development Board constituted under article 371 of the Constitution; or

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t to the provisions of sub-sections (1) and (2), the Government may, on the recommendations of the Council, specify, by notification, the transactions that are to be treated as- (a) a supply of goods and not as a supply of services; or (b) a supply of services and not as a supply of goods. * * * * * Levy and collection 9. (1) * * * * * (4) The central tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. * * * * * Composition levy. 10. (1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh

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CHAPTER IV TIME AND VALUE OF SUPPLY Time of supply of goods 12. (1) * * * * * (2) The time of supply of goods shall be the earlier of the following dates, namely:- (a) the date of issue of invoice by the supplier or the last date on which he is required, under sub-section (1) of section 31, to issue the invoice with respect to the supply; or * * * * * Time of supply of services 13. (1) * * * * * (2) The time of supply of services shall be the earliest of the following dates, namely:- (a) the date of issue of invoice by the supplier, if the invoice is issued within the period prescribed under sub-section (2) of section 31 or the date of receipt of payment, whichever is earlier; or (b) the date of provision of service, if the invoice is not issued within the period prescribed under sub-section (2) of section 31 or the date of receipt of payment, whichever is earlier; or (c) the date on which the recipient shows the receipt of services in his books of account, in a case where the provisi

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ct of any supply of goods or services or both to him unless,- * * * * * (b) he has received the goods or services or both. Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise; (c) subject to the provisions of section 41, the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply; and * * * * * Apportionment of credit and blocked credits. 17. (1) * * * * * (3) The value of exempt supply under sub-section (2) shall be such as may be prescribed, and shall include supplies on which the recipient is liable to pay tax on reverse charge basis

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es or both or as an element of a taxable composite or mixed supply; (ii) membership of a club, health and fitness centre; (iii) rent-a-cab, life insurance and health insurance except where- (A) the Government notifies the services which are obligatory for an employer to provide to its employees under any law for the time being in force; or (B) such inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as part of a Taxable composite or mixed supply; and (iv) travel benefits extended to employees on vacation such as leave or home travel concession; * * * * * Manner of distribution of credit by Input Service Distributor 20. (1) * * * * * Explanation.-For the purposes of this section,- * * * * * (c) the term ''turnover'', in relation to any registered person engaged in the supply of taxable goods as well as goods not taxable under this Act,

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rson who makes a supply from the territorial waters of India shall obtain registration in the coastal State or Union territory where the nearest point of the appropriate baseline is located. (2) A person seeking registration under this Act shall be granted a single registration in a State or Union territory: Provided that a person having multiple business verticals in a State or Union territory may be granted a separate registration for each business vertical, subject to such conditions as may be prescribed. * * * * * Cancellation of registration 29. (1) * * * * * (c) the taxable person, other than the person registered under sub- section (3) of section 25, is no longer liable to be registered under section 22 or section 24. * * * * * Credit and debit notes 34. (1) Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where

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ts, the reconciliation statement under sub-section (2) of section 44 and such other documents in such form and manner as may be prescribed. * * * * * Furnishing of returns. 39. (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars as may be prescribed, on or before the twentieth day of the month succeeding such calendar month or part thereof. * * * * * (7) Every registered person, who is required to furnish a return under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he

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(2) A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward supplies under section 37, the details of inward supplies under section 38 and the return under section 39 or section 44 or section 45 in such manner as may be prescribed. * * * * * CHAPTER X PAYMENT OF TAX Payment of tax, interest, penalty and other amounts. 49. (1) * * * * * (2) The input tax credit as self-assessed in the return of a registered person shall be credited to his electronic credit ledger, in accordance with section 41, to be maintained in such manner as may be prescribed. * * * * * (5) The amount of input tax credit available in the electronic credit ledger of the registered person on account of- * * * * * (c) the State tax shall first be utilised towards payment of State tax and the amount remaining, if any, may be utilised towards payment of integrated tax; (d) the Union territory tax shall first be utilised towards payment of Union territory tax an

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* * * * CHAPTER XVIII APPEALS AND REVISION Appeals to Appllate Authority. 107. (1) * * * * * (6) No appeal shall be filed under sub-section (1), unless the appellant has paid- * * * * * (b) a sum equal to ten per cent, of the remaining amount of tax in dispute arising from the said order, in relation to which the appeal has been filed. * * * * * Appeals to Appllate Tribunal. 112. (1) * * * * * (8) No appeal shall be filed under sub-section (1), unless the appeallant has paid- * * * * * (b) a sum equal to twenty per cent of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of section 107, arising from the said order, in relation to which the appeal has been filled. * * * * * Detention, seizure and release of goods and conveyances in transit 129. (1) * * * * * (6) Where the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty as provided in sub-section (1) within seven days of such detention or seizu

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he existing law for the period of six months immediately preceding the appointed date; or (iii) where the said amount of credit relates to goods manufactured and cleared under such exemption notifications as are notified by the Government. * * * * * Explanation 1.-For the purposes of sub-sections (3), (4) and (6), the expression eligible duties means- * * * * * (iv) the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act, 1978 (40 of 1978); * * * * * Explanation 2.-For the purposes of sub-section (5), the expression eligible duties and taxes means- * * * * * (iv) the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act, 1978 (40 of 1978); * * * * * CHAPTER XXI MISCELLANEOUS Job work procedure 143. (1) * * * * * (b) supply such inputs, after completion of job work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools,

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Goods and Services Tax – Started By: – Praveen Nair – Dated:- 8-8-2018 Last Replied Date:- 30-8-2018 – Hello Experts,The company follows the system of reversing / cancelling the Tax Invoice (Sales) if there are any discrepancies observed in Tax Invoice details i.e., Batch No. / Wrong Consignee etc… and issues a Fresh Tax Invoice. This is as per the control established in the ERP Software.The earlier number of Tax Invoice having discrepancies remains cancelled and a Fresh number is assigned to the rectified Tax Invoice, which may have same date or other future dates.Since the material has already reached the Customer premises and the software doesn't allow to change details in the existing one we have to call back the error Tax Invoic

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here are no changes in the Invoice Value. Other elements of the Invoices changes, which once printed cannot be amended and hence has to be cancelled, in the ERP system followed by the company.Customer highlights the error when the material reaches their premises. Amendmend in Tax Invoices cannot be made in the software due to control process and hence we have to call back the Tax Invoice cancel it and Issue a Fresh Tax Invoice with the relevant details. The Invoice number changes hence. Returns are filed correctly with the amended Tax Invoice.Query: Whether E-way has to be prepared for the new Tax Invoices, there are no movement of goods since the material has already reached the Customer's premises? – Reply By DR.MARIAPPAN GOVINDARAJAN

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dy raised invoice. e-Way bill may not be required once material reached proper destination. However there will be audit point on cancelling invoice after dispatch of material from your premises. This will lead to willful practice of cancelling invoice after dispatch of material to change the customer. – Reply By Ramaswamy S – The Reply = 1. e-way bill is generated for the Aof goods. The e -way bill has a validity period. There is a provision to cancel the ewb within 24 hours.2. If the goods have left, there is no provision to cancel the invoice/ e-way bill.3. Issue a Credit Note to nullify the receivables.4. Issue a new invoice with a remark that this invoice citing the reference of the Old Invoice No and the CN.5. No ewb is required if thi

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Goods and Services Tax – GST – By: – Sanjeev Singhal – Dated:- 8-8-2018 Last Replied Date:- 8-8-2018 – In the interest of avoiding litigations and trembling investor confidence, the advance ruling plays a very important role. Through this facility, an investor gets clarity over the ambiguous and complex provisions of the law and gets more stability as far as the taxation is concerned. The concept for Advance ruling was first introduced in Income tax laws and later on into the indirect taxes as well. The Indian system for Advance ruling is also better than some developed nations including United States of America, Australia etc. In India, the Authority for Advance Ruling (AAR) delivers the judgment which is a separate quasi-judicial body which works independently of the Income tax department. However, in some developed nations, the advance ruling is given by the revenue department which in any case cannot be said as an independent body. Advance Ruling in GST provides certainty in circu

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ST as designated by the Board and the Commissioner of SGST having jurisdiction over the applicant. Application for Advance Ruling Any registered person desirous of taking AR shall apply on Form No. ARA01 with deposit of fees of ₹ 5000. Question on which advance ruling may be taken pertains to ; (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) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. Application can not be admitted which pertains to any question which is already pen

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to officer or applicant. This may be further extended to 30 days on submission of proper reasoning. The Appeal shall be filed on Form-ARA-02 with deposit of Fees of ₹ 10000. The same appeal if filed by the concerned officer it shall be on Form-ARA-03 with deposit of NIL fees. The order of the AAAR shall be made within 90 days from the date of filing the appeal. Where members of the Appellate Authority differ on any point of the appeal , it shall be deemed that no advance ruling can be issued in respect of that question under appeal. Rectification of advance ruling Both the authority can amend its order if there is error apparent on the face of the record within period of six months from the date of its order. Provided that no order of enhancing the liability or reducing the ITC can be passed unless the opportunity to heard to applicant or appellant has been provided. Applicability of Advance Ruling Advance Ruling pronounced by AAR or AAAR shall be binding on applicant and concern

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and having practice in Goods and Service Tax . He can be reached at sanjeev.singhal@skaca.in. WWW. skaca.in – Reply By KASTURI SETHI – The Reply = Sir, Most of the applicants in Punjab and Haryana have deposited ₹ 10,000/- ( 5000+ 5000 against CGST and SGST) as application fee for Advance Ruling. Para No. 11 of Board's Flyer No.37 dated 1.1.18 also says so.Relevant extractForm and Manner of Application to the Authority for Advance RulingOn the basis of this ID, the applicant can make the payment of the fee of ₹ 5,000/- each under the CGST and the respective SGST Act. The applicant is then required to download and take a print of the challan and file the application with the Authority for Advance Ruling. Will you please clear the doubt what is correct fee for fling application with Advance Ruling Authority ?Thanks & Regards,K.L.SETHI – Reply By Pavan Mahulkar – The Reply = Not every applicant should be a registered person As per section 95(c) An applicant means any

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 8-8-2018 – National Health Mission Program The National Health Mission (NHM), a flagship programme of the Government of India, the Central Government provides technical and financial support to states to strengthen healthcare systems including for free ambulance services (Dial 102/108 services). Dial 108 is the emergency response system primarily designed to attend to patients of critical care, trauma and accident victims etc., Dial 102 services essentially are for basic patient transport aimed to cater the needs of pregnant women and children Many states are operating the ambulance service on an outsourced model and these services are funded under the NHM and provided free of cost to all patients. This entire project involves three types of activities,- one by the Government for the public; the second by the private service provider for the public; the third, by the private service provider for the Government. In resp

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ment, an authorized medical practitioner or para-medics. Vide Notification No. 06/2015-Service Tax, dated 01.03.2015, with effect from 01.04.2015 the services provided by way of transportation of a patient in an ambulance, other than those specified above also got exempted. Services provided to the Government In the above said Notification the serial No. 25(a) gave exemption to the services provided to the Government. For the period from 01.07.2012 to 10.07.2014 the services provided to Government, a local authority or a governmental authority by way of (a) carrying out any activity in relation to any function ordinarily entrusted to a municipality in relation to water supply, public health, sanitation conservancy, solid waste management or slum improvement and up gradation. For the period from 11.07.2014 to 30.06.2017 the services provided to Government, a local authority or a governmental authority by way of (a) water supply, public health, sanitation conservancy, solid waste managem

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f the public hospital and one which would reduce the cost barriers to institutional care. The Circular clarified that the provision of ambulance services to State governments under the NHM is a service provided to government by way of public health and hence exempted under notification no 25/2012-Service Tax dated 20.06.2012. Position in GST regime The exemption given to the Health Services under the service tax regime has also been extended to GST regime. Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017 the services by way of- health care services by a clinical establishment, an authorised medical practitioner or para-medics; services provided by way of transportation of a patient in an ambulance, other than those specifiedabove. under Service Accounting Code 9993, are given exemption. Sl. No. 3 of the said Notification deals with the exemption given to the services provided to the Government. The said serial no provides that the pure services (SAC 99) (excl

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o any function entrusted to a Municipality under article 243W of the Constitution. Vide Circular No. 51/2018-Central Tax (Rate), dated 31.07.2018 the Central Government clarified that- the clarification contained in the Circular No. 210/2/2018- Service Tax dated 30th May, 2018 with regard to the services provided by Government and PSPs by way of transportation of patients in an ambulance is applicable for the purpose of GST also, as the said services are specifically exempt under notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 vide Sl. No. 74. the service provided by PSPs to the State Governments by way of transportation of patients on behalf of the State Governments against consideration in the form of fee or otherwise charged from the State Government, it is clarified that the same would be exempt under- Sl. No. 3 of notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 if it is a pure service and not a composite supply involving supply of any goods, and Sl. No.

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