Author: admin_gst

Heading 9954 – Goods and Services Tax – Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electri

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Goods and Services Tax – Import of services by Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein. Conditions Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein shall be entitled to exemption from integrated tax leviable on the import of services subject to the conditions, – (i) that the foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, are entitled to exemption from integrated tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity; (ii) that the servi

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Goods and Services Tax – Services supplied by an establishment of a person in India to any establishment of that person outside India, which are treated as establishments of distinct persons in accordance with Explanation 1 in section 8 of the Integrated Goods and Services Tax Act, 2017. Conditions: Provided the place of supply of the service is outside India in accordance with section 13 of Integrated Goods and Services Tax Act, 2017. ************* Notes: Inserted by notification no. 15/2018 d

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Chapter 99 – Goods and Services Tax – Import of services by United Nations or a specified international organisation for official use of the United Nations or the specified international organisation. Explanation. – For the purposes of this entry, unless the context otherwise requires, specified international organisation means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), to whi

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Goods and Services Tax – Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per month per member provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance. ************* Notes: Inserted by notification no. 15/2018 dated 26-7-2018 w.e.f. 27-07-2018 – G

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Goods and Services Tax – Valuation under GST – Reduction on account of Discount – Section 15(3)(b) of the CGST Act – Whether the amount paid to authorized dealers towards “rate difference” after effec

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Goods and Services Tax – 30/2018 – Dated:- 30-7-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 30/2018 – Central Tax New Delhi, the 30th July, 2018 G.S.R. 718 (E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 25/2018-Central T

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2018 (8) TMI 97 – SUPREME COURT OF INDIA – TMI – CENVAT Credit – distribution by ISD – Held that:- The Special Leave Petitions are dismissed on the ground of low tax effect, leaving the question of law open. – Special Leave Petition (Civil) Diary No(s). 23122/2018 Dated:- 30-7-2018 – Mr. A.K. Sikri And Mr. Ashok Bhushan JJ. For the Petitioner(s) : Mr. A.N.S. Nadkarni, ASG, Mr. D.L. Chidananda, Adv., Mr. S.A. Haseeb, Adv. And Mr. B. Krishna Prasad, AOR For the Respondent(s) : None ORDER Delay c

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2018 (8) TMI 108 – SUPREME COURT OF INDIA – TMI – Benefit of N/N. 25/2012 dated 20.06.2012 – transportation of timber/wooden logs, which are used by them as raw materials in their manufacture – Held that:- The petitioner case is that that after the order of the Commissioner which was in favour of the petitioner, the amount of duty was refunded to the petitioner which the department is demanding back – Till the next date of hearing such a demand is stayed. – Civil Appeal Diary No(s). 24592/2018

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GST – States – 15/2018-C.T./GST – Dated:- 30-7-2018 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 15/2018-C.T./GST Dated: 30/07/2018 Notification No. 30/2018 – State Tax In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the said Act)

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GST – States – CT/LEG/GST-NT/12/17/584 – Dated:- 30-7-2018 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 30th July, 2018 NOTIFICATION- 11/2018 In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (herein after referred to as the said Act) and in supersession of Notification-10/2018, dated the 31st May, 2018, except as respects things done o

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GST – States – CT/GST-14/2017/130-11/2018-GST – Dated:- 30-7-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX ASSAM KAR BHAWAN NOTIFICATION No. 11/2018-GST The 30th July, 2018 No. CT/GST-14/2017/130.- In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Service Tax Act, 2017 (Assam Act No. XXVIII of 2017)(hereinafter in this notification referred to as the said Act ) and in supersession of notification No. CT/GST-14

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GST – States – 01-I/2018 – Dated:- 30-7-2018 – OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA), Vanijya Therige Karyalaya, Gandhinagar, Bengaluru, NOTIFICATION (01-I/2018) No. KGST.CR.01/17-18 Dated: 30.07.2018. In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the said Act) and in supersession of notification (1-H/2018) No. KGST.CR.01/17-1

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2018 (8) TMI 1376 – GUJARAT HIGH COURT – TMI – Release of detained vehicle with goods – detention on the ground e-way bill was not tendered for the goods in movement, bill amount is under invoice and LR is blank – It was the case on behalf of the petitioner that the petitioner is ready and willing to pay taxes determined in accordance with law – Held that:- When the petitioner is reported to be a habitual defaulter and tax evader and is found to be involved in atleast 10 cases wherein the petitioner was caught without e-way bills, this Court refuses to exercise discretion in favour of the petitioner – The modus operandi adopted by the petitioner is to transport the goods without e-way bill and as and when he is caught and the Truck is deta

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has prayed for an appropriate writ, direction or order directing the respondents to release Truck No. GJ-03-AZ-6473 along with goods therein. 3. When initially the petition was filed, it was the case on behalf of the petitioner that the Truck in question came to be detained by the appropriate authority under the GST, having noticed that the e-way bill was not tendered for the goods in movement, bill amount is under invoice and LR is blank. It was the case on behalf of the petitioner that the petitioner is ready and willing to pay taxes determined in accordance with law. During the pendency of the petition, the final order of assessment has been passed under Section 129(3) of the Central Goods and Services Tax Act and the order of demand of

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e Act may not be entertained. 6. Now so far as challenge to the final order under Section 129(3) of the Act is concerned, it is submitted by Ms. Sandhya Natani, learned Advocate appearing on behalf of the petitioner that the said order is passed without giving any sufficient opportunity and only 7 days time was granted before the impugned order under Section 129(3) of the Act was passed and therefore, the same can be said to be in breach of principles of natural justice and therefore, present petition be entertained. 7. Having heard learned Advocates appearing for the respective parties and considering the facts narrated hereinabove, more particularly when the petitioner is reported to be a habitual defaulter and tax evader and is found to

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2018 (9) TMI 697 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – 2018 (16) G. S. T. L. 620 (A. A. R. – GST) – Admissibility of Advance ruling application – classification of goods – What is the appropriate classification for Aluminum foil disposable container manufactured by them under GST?
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Held that:- It is seen that the ruling is sought on the appropriate classification for Aluminium foil disposable container, which is already raised in the Show Cause Notice issued by the Department under the GST law and the proceedings are still pending – as the question raised by the applicant in the application is already pending proceedings, in the case of the applicant themselves, the application is not admissible under the said provisions and therefore liable for rejection.
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Ruling:- The application for Advance Ruling dated 13.06.2018 of M/s. Veeram Natural Products, Sivakasi is not admitted, under sub-section (2) of section 98 of the CGST Act, 2017 and the TNGST Act, 2017, – TN/04/AAR/

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akasi West (hereinafter called the Applicant or the company) are engaged in the supply of goods namely Aluminium Foil Containers, Aluminium Foil Rolls, Waste Aluminium foils and Plastic articles for conveyance. They are registered under GST with GSTIN 33AAEFV1540J1ZC. They have preferred an application seeking Advance Ruling on What is the appropriate classification for Aluminum foil disposable container manufactured by them under GST. 2. The Applicant is a manufacturer of Aluminium foil disposable container by molding/die punching process with Aluminum foil falling under SH76071991 as the raw material. The Aluminium foil disposable container is used for packing food in kitchen and dining tables and they supply the disposable container on payment of tax under SH No.76151030 of GST tariff. The Applicant has stated that they purchase raw materials on payment of GST 18% adv. and the GST payable under SH76151030 is 12% adv.(6% CGST & 6% SGST). Thus there was accrual of excess credit of

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e Show Cause Notice issued by the Department under the GST law and the proceedings are still pending. First Proviso to Section 98(2) of the CGST/TNGST Act 2017, states that: Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act. In view of the above, in the present case as the question raised by the applicant in the application is already pending proceedings, in the case of the applicant themselves, the application is not admissible under the said provisions and therefore liable for rejection. RULING The application for Advance Ruling dated 13.06.2018 of M/s. Veeram Natural Products, Sivakasi is not admitted, under sub-section (2) of section 98 of the CGST Act, 2017 and the TNGST Act, 2017, – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com

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2018 (9) TMI 698 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – 2018 (16) G. S. T. L. 621 (A. A. R. – GST) – Admissibility of Advance Ruling application – Jurisdiction – activities related to providing of education to Mentally Retarded Children – whether the Trust is liable to pay GST on receipt of Goods/Services, when the Charitable Trust is exempted under the GST Act 2017?
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Held that:- An applicant can seek an Advance Ruling Authority in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant – In the case at hand, the applicant is the proposed recipient of the proposed works contract and accordingly, does not fall within the definition of advance ruling. Hence, the Application is not liable for admission and therefore rejected without going into the merits Of the case, on the issue of lack of jurisdiction.
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Thus, The Application for Advance Ruling dated 18.06.2018 of Dr. Dathu Rao Memorial Charitable Trust, Chennai is not admi

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araj Nagar, Thiruvanmiyur, Chennai 600041 (hereinafter called the Applicant or the Trust) is a registered society registered under the Tamil Nadu Societies Registration Act 1975 and are engaged in activities related to providing of education to Mentally Retarded Children. They have preferred an application seeking Advance Ruling on the following question. Since they are coming under exempted category, as per GST provisions, are they, liable to pay GST for the materials bought and construction services availed. 2.0 The Applicant are engaged in activities related to providing of education for mentally retarded children and their home is situated in Melmaruvathur, in a 65 acre land. Due to encroachments to their property, they have decided to construct a permanent boundary wall replacing the present barbed wire structure for the entire property, which will entail a capital expenditure of approximately ₹ 1 Crore. They have also proposed to paint their entire existing building i.e. In

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y are not making any of this supply. 4. The Advance Ruling sought is whether the Trust is liable to pay GST on receipt of Goods/Services, when the Charitable Trust is exempted under the GST Act 2017. It is made clear that the applicant does not make any of the supplies in question, but are in fact the recipients of the various supplies as stated in their application. Thus, the question is on the liability to pay tax on their purchase and not on the supply. 4.1 Section 95 (a) of CGST and TNGST Act defines 'advance ruling' as (a) advance ruling means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;; From the above, it is evident that an applicant can seek an Advance Ruling Authority in relation to supply of goods or services or b

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2018 (10) TMI 299 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 102 (A. A. R. – GST) – Classification of goods – Rate of tax – Slate for Teacher’ – ‘Slate for Student’ – job-work – receipt of ‘manufacturing services on physical inputs (goods) owned by others’ by M/s. Raja Slates Pvt. Ltd.
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Held that:- From the technical specification of ‘Teachers’ Slate’ and ‘Students’ Slate’, we find that the same are clearly designed to be used for writing or drawing with slate pen and chalk. The material specified to be used in ‘Teachers’ Slate’ is Pine wood base MDF (Medium Density Fibre) and it should be without frame. The material specified to be used in ‘Students’ Slate’ is Pine wood base MDF (Medium Density Fibre) and it should be with Tinpatti Frame in four sides and both sides. Taking the technical specification of ‘Teachers’ Slate’ and ‘Students’ Slate’, as submitted by the applicant, and Explanatory Notes for Heading 96.10 of Harmonised System of Nomenclature, into c

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t, 2017.
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It is now well settled principle of interpretation of statue that the word not defined in the statute must be construed in its popular sense, meaning ‘that sense which people conversant with the subject matter with which the statue is dealing would attribute to it’. It is to be construed as understood in common language.
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Whether the products manufactured and supplied by the applicant can be termed as ‘Slates’ as understood in common parlance, or otherwise? – Held that:- It is observed that in the document issued by the Gujarat Council of Elementary Education, the products have been referred to as ‘Slate for Student’ and ‘Slate for Teacher’. Thus, the products ‘Slate for Student’ and ‘Slate for Teacher’ are known as ‘Slates’ in common parlance and therefore are eligible for exemption from payment of Goods and Services Tax vide Sl. No. 146 of Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017 and corresponding Notifications is

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e for paying the tax in relation to the supply of such goods or services or both.
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In a case where registered person is recipient of taxable service of ‘manufacturing services on physical inputs (goods) owned by others’ from the supplier of such service who is not registered, the Goods and Services Tax is required to be paid under Section 9(4) of the CGST Act, 2017 and the GGST Act, 2017, subject to exemption, if any, available.
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Ruling:- The products ‘Slate for Student’ and ‘Slate for Teacher’ supplied by M/s. Raja Slates Pvt. Ltd. are appropriately classifiable under Tariff Heading 96.10.
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The products ‘Slate for Student’ and ‘Slate for Teacher’ supplied by M/s. Raja Slates Pvt. Ltd. are eligible for exemption from payment of Goods and Services Tax vide Sl. No. 146 of Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017 and Sl. No. 146 of Notifications No. 2/2017-State Tax (Rate) dated 30.06.2017 issued under the GGST Act, 2017.

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Code 9610 0000 2. The applicant submitted that it has got order from Gujarat Council of Elementary Education Sarva Shikshan Abhiyan Mission for supply of Teachers Slate and Students Slate. Teachers Slate is used by teachers to explain to students, whereas the Students Slate is used by students for learning. The dimension and inputs of both the types of slates as per tender was attached with the application. As per the specifications, the size of Students Slate is 12 X 12 with Tin Patti frame in four sides and the frame is to be fitted with four plastic corners with smooth finish, thickness of slate is 3 mm and material used is pinewood base MDF (Medium Density Fibre). The size of Teachers Slate is 24 X 24 in size with 5.5 mm thickness and material used is same i.e. pinewood base MDF (Medium Density Fibre) without frame but plastic corner are fitted at four corners. The applicant submitted that the difference between Students Slate and Teachers Slate is in respect of dimension and thick

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personal hearing. We have also considered the views of the Goods and Services Tax and Central Excise Commissionerate, Bhavnagar. 7. We find that the main issue involved in this case is regarding classification of goods viz. Slate for Teacher and Slate for Student . 8.1 It is observed that the Explanation (iii) and (iv) of the Notification No. 1/2017Central Tax (Rate) dated 28.06.2017 provides as follows :- Explanation. – For the purposes of this notification, – (i) …… (ii) …… (iii) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 8.2 Furth

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interpretation of the provisions of the Central Excise Tariff there can be no doubt that the HSN Explanatory Notes are a dependable guide even while interpreting the Customs Tariff. 9.1 The Explanatory Notes for Heading 96.10 of Harmonised System of Nomenclature reads as follows :- 96.10 Slates and boards, with writing or drawing surfaces, whether or not framed. This heading covers slates and boards, clearly designed to be used for writing or drawing with slate pencils, chalks, felt or fibre tipped markers (e.g., school children s slates, blackboards and certain notice boards). These articles, framed or not, may be of slate, including agglomerated slate, or may consist or any material (wood, paperboard, textile material, asbestos cement, etc.) covered on one or both sides with a preparation of powdered slate or any other coating suitable for writing on, or sheeting of plastics. Boards or slates may bear permanent markings (lines, squares, lists of commodities, etc.) and may incorporate

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___ size and backside Frame should be fixed with four plastic corner with Aluminium Rivet Thickness of Slate : 3 mm Material : Pine wood base MDF (Medium Density Fibre) Color : Lead free Black Color 24 inch Nylon String (Pack Separately) Surface should be writeable with Slate pen and chalk Hole :- Black Finish Two Hole one on the top with 4 ________ the Slate Line Printing :- One side :Plane Second Side : Line printing as per drawing given _____ Packing : Each Slate in plastic bag and 20 Slates in one Box of suitable size. 9.3 From the technical specification of Teachers Slate and Students Slate , we find that the same are clearly designed to be used for writing or drawing with slate pen and chalk. The material specified to be used in Teachers Slate is Pine wood base MDF (Medium Density Fibre) and it should be without frame. The material specified to be used in Students Slate is Pine wood base MDF (Medium Density Fibre) and it should be with Tinpatti Frame in four sides and both sides.

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surface, whether or not framed falling under Tariff Item 9610 00 00 is leviable to Goods and Services Tax @ 18% (CGST 9% + SGST 9% or IGST 18%) vide Sl. No. 448 of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017 and corresponding Notification issued under the GGST Act, 2017 or the IGST Act, 2017. 10.2 The term Slates has not been defined under the CGST Act, 2017, the GGST Act, 2017, IGST Act, 2017 or the Notifications issued there under. 10.3 It is now well settled principle of interpretation of statue that the word not defined in the statute must be construed in its popular sense, meaning that sense which people conversant with the subject matter with which the statue is dealing would attribute to it . It is to be construed as understood in common language. In the case of Indo International Industries Vs. Commissioner of Sales Tax, U.P. [1981 (8) E.L.T. 325 (S.C.)] = 1981 (3) TMI 77 – SUPREME COURT OF INDIA, Hon ble Supreme C

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ory definitions, they have to be construed according to their common parlance understanding, Hon ble Supreme Court, in the case of Commissioner of Central Excise Vs. Connaught Plaza Restaurant (P) Ltd. [2012 (286) E.L.T. 321 (S.C.)] = 2012 (12) TMI 149 – SUPREME COURT, has referred to various decisions on the subject and observed as follows :- Common Parlance Test : 18. Time and again, the principle of common parlance as the standard for interpreting terms in the taxing statutes, albeit subject to certain exceptions, where the statutory context runs to the contrary, has been reiterated. The application of the common parlance test is an extension of the general principle of interpretation of statutes for deciphering the mind of the law maker; it is an attempt to discover the intention of the Legislature from the language used by it, keeping always in mind, that the language is at best an imperfect instrument for the expression of actual human thoughts. [(See Oswal Agro Mills Ltd (supra)

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egard, we observe that as per clause 3 of Schedule II of the CGST Act 2017 and the GGST Act, 2017, any treatment or process which is applied to another person s goods is a supply of services . Accordingly, applicable Goods and Service Tax on manufacturing services on physical inputs (goods) owned by others is required to be paid. 11.3 Further, as per clause (4) of Section 9 of the CGST Act, 2017 and the GGST Act, 2017 the Goods and Services Tax (Central Goods & Services Tax and State Goods and Services 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 the 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. Therefore, in a case where registered person is recipient of taxable service of manufacturing services on physical i

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2018 (10) TMI 388 – CESTAT NEW DELHI – TMI – Refund of excise duty extra paid – test of unjust enrichment – excise duty extra paid on the discount amount which is returned by him to his dealers in the form of credit notes – Held that:- This issue has also came up before this Tribunal in the appellant-assessee’s own case for the previous period COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, INDORE VERSUS M/S. BRIDGESTONE INDIA PVT. LTD. [2015 (9) TMI 981 – CESTAT NEW DELHI] wherein the department was in appeal and it has been held on the same issue by this Tribunal that in this particular business model of the appellant assessee, no excise element is being retained by them, that is to say that benefit of reduced price are being passed on to the ultimate customers and therefore, there is no question of unjust enrichment.
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In the present case, it can be seen that though the appellant assessee has charged the price of ₹ 2953/- inclusive of excise duty from their buyer, further

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ers in the form of credit notes.
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Refund allowed – appeal allowed – decided in favor of appellant. – Excise Appeal No. 50610-50611 of 2018 – A/52780-52781/2018-EX[DB] – Dated:- 30-7-2018 – Mr. Anil Choudhary, Member (Judicial) And Mr. C L Mahar, Member (Technical) Shri S Thirumalai, Advocate for the Appellants Shri M R Sharma, AR for the Respondent ORDER Per: C L Mahar: The brief facts of the matter are that the appellant-assessee is engaged in manufacture of excisable goods namely, tyres and tubes falling under Chapter 4011 and 4013 of Central Excise Tariff Act, 1985. As per the business model of appellant assessee, the manufactured tyres are sold to original equipment manufacturers as well as in the replacement market i.e. for general sale in the market. The appellant clears tyres from its manufacturing plant on payment of Central Excise duty on the transactional value to its various dealers in the market. As per the marketing policy of the appellant, they provide various types

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tyres effected by them during the period January, 2016 to March, 2016. The Deputy Commissioner vide this Order in Original No. 714/DC/Refund/ Div I /2016-2017 dated 20.3.2017 rejected the refund claim on the ground that the appellants have not been able to satisfy the adjudicating authority on the issue of unjust enrichment to saying that it appears that the burden of excise duty has already been passed on to the customers and therefore, the appellants are not entitled for refund under section 11B(2) of the Central Excise Act. The appellant assessee feeling aggrieved by the above order in original have appealed to learned Commissioner (Appeals) who vide his order dated 30.9.2017 has rejected the appellants appeal and the appellant assessee are before us for allowing the refund of above mentioned amount. It has been the contention of the learned advocate that they have paid the Central Excise duty on the full value of tyres and the trade discounts / quantity discounts were offered to th

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is a general practice in the trade of tyres and the discounts are in a way used for promoting the sale of their products in the market. Learned advocate has also relied upon the decision of this Tribunal in the case of their own appeal being Final Order No. 51950-51951/2015-Ex(DB) dated 4.6.2015 wherein this Tribunal has held that;- 8. As regards the question of unjust enrichment, there is no dispute that the discounts have been passed on by the issue of credit notes. Once the credit notes are issued by the assessees to his dealers, the invoice price mentioned in the invoices issued earlier would stand reduced to that extent and in such a situation, the burden of proof would shift to the Department and it would be for the Department to establish that the credit notes issued are bogus. In the present case, there is no such evidence produced by the Department. In viewe of this, following the judgment of the Hon ble Rajasthan High Court in the case of A K Spintex Ltd. (supra) and the judg

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rtment was in appeal and it has been held on the same issue by this Tribunal that in this particular business model of the appellant assessee, no excise element is being retained by them, that is to say that benefit of reduced price are being passed on to the ultimate customers and therefore, there is no question of unjust enrichment. 7. As far as the present appeal is concerned, we find from the record of the appeal that for example; in one case the appellant assessee has sold a tyre of PSR 165/80 R14 S 248 to M/s. Laxmi Tyres, Pune at a price of ₹ 2953/- inclusive of Central Excise duty. The buyer namely, M/s. Laxmi Tyres, Pune has further sold the tyre of same specification to his buyer at a price of ₹ 2888/-. We therefore, feel that the appellant assessee has been passing on the benefit of trade discounts to their ultimate down stream buyers also. 8. Thus, it can be seen that though the appellant assessee has charged the price of ₹ 2953/- inclusive of excise duty

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paid by them on the discount amounts returned by them to the dealers in the form of credit notes. While confirming the above opinion, we also take shelter of Hon ble Supreme Court decision in the case of Commissioner of Central Excise, Madras vs. Addison & Co. Ltd. [ 2016 (339) ELT 177 (SC)] wherein it was observed as under:- 36. Except for a factual dispute about the genuineness of the certificate issued by the Chartered Accountant and the credit notes raised by the assessee regarding the return of the excess duty paid by the assessee, there is no dispute in this case of the duty being passed on to any other person by the buyer. As it is clear that the assessee has borne the burden of duty, it cannot be said that it is not entitled for the refund of the excess duty paid. In view of the facts of this case being different from Civil Appeal No. 7906 of 2002, the appeal preferred by the Revenue is dismissed. 10. In view of the above, we do not find any merit in the order of Commission

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2018 (10) TMI 446 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 66 (A. A. R. – GST) – Liability to deduct TDS – Whether Deendayal Port Trust is liable to deduct TDS under section 51 of CGST Act, 2017 from the date of effective of the section 51?
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Held that:- The issue raised by the applicant do not fall in the category of Section 97(2) of the Acts. Whether the applicant is liable to deduct TDS under section 51 of the CGST Act, 2017 and the GGST Act, 2017 is not covered by Section 97(2) of the Acts – This authority has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within the legal boundary mandated by the Act.
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ii) Government agencies; or (iv) such persons or category of persons as may be notified by the Government on the recommendations of the council – to deduct tax at the rate of one percent from the payment made or credited to the supplier of taxable goods or services or both, where total value of such supply under the contract exceeds two lakh and fifty thousand rupees. It is submitted this provision is postponed at present. The applicant has submitted that certain terms used in section 51 as mentioned above is not mentioned under CGST Act, 2017, hence the applicant is dilemma whether the provisions of section 51 of the CGST Act, 2017 and corresponding provisions under the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the GGST Act, 2017 ) will be applicable to it or not. 2. The applicant has raised following question for advance ruling – Whether Deendayal Port Trust is liable to deduct TDS under section 51 of CGST Act, 2017 from the date of effective of the sectio

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the Acts limit the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2). 5. The applicant has raised the query whether it is liable to deduct TDS under section 51 of the CGST Act, 2017 and the GGST Act, 2017? 6. The issue raised by the applicant do not fall in the category of Section 97(2) of the Acts. Whether the applicant is liable to deduct TDS under section 51 of the CGST Act, 2017 and the GGST Act, 2017 is not covered by Section 97(2) of the Acts. 7. This authority has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within the legal boundary mandated by the Act. As the issue whether the applicant is liable to deduct TDS under Section 51 of the CGST Act, 2017 and the GGST Act, 2017 is not covered by Section 97(2) of the Acts, this authority is helpless to answer the quest

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2018 (10) TMI 447 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 73 (A. A. R. – GST) – Levy of IGST – Supply of services – services like Pilotage, Berthing, Cargo Handling, Warehousing etc. in relation to import and export of goods at Port of Kandla – whether IGST is applicable to port related services provided to out of the state registered dealer or CGST and SGST would apply?
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Held that:- The place of supply of services of the applicant is required to be determined in order to determine whether IGST would be applicable or CGST and SGST would be applicable on port related services being provided by the applicant. Thus, the entire issue is intrinsically related to determination of ‘place of supply’ of service by the applicant – The applicant has filed application for advance ruling wherein provisions of Sections 5, 7 and 12 of the IGST Act, 2017 have been referred. Thus, the applicant is well aware that the issue is related to ‘place of supply’.
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Deendayal Port Trust – DPT), has submitted that it is providing various services like Pilotage, Berthing, Cargo Handling, Warehousing etc. in relation to import and export of goods at Port of Kandla. It is submitted that the applicant collects Port dues from port users and also collects other vessel and goods related charges like Port Dues, Demurrage, On-Board labour charges, Wharfage charges, Anchorage Charges etc. It is submitted that service is provided to dealers within the state and outside the state. 2. The applicant referred to provisions of Section 5, 7 and 12 of Integrated Goods and Services Act, 2017 (herein after referred to as the IGST Act, 2017 ). It also submitted that the applicability of Section 9 of the IGST Act, 2017 is also not clear as the definition of the term territorial waters is not defined in the Act or General Clauses Act. 3. The applicant has raised the question for advance ruling whether IGST is applicable to port related services provided to out of the sta

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or both amounts to or results in a supply of goods or services or both, within the meaning of that term. No other issue can be decided by the Advance Ruling Authority and therefore the Acts limit the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2). 6.1 As per Section 9 of the CGST Act, 2017 and the GGST Act, 2017, CGST and SGST respectively is leviable on intra-State supplies of goods or services or both. Further, as per Section 5 of the Integrated Goods and Services Tax Act, 2017 (herein after referred to as the IGST Act, 2017 ), Integrated Goods and Services Tax (IGST) is leviable on all inter-State supplies of goods or services or both. 6.2 The provisions relating to determination of nature of supply i.e. whether inter- State supply or intra-state supply are contained in Section 7 and 8 of the IGST Act, 2017. 6.3 As per Section 7 of the IGST Act, 2017, subject to the provisions of section 12, supply of services, where the location of the supplier a

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been referred. Thus, the applicant is well aware that the issue is related to place of supply . 9. This authority has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within the legal boundary mandated by the Act. As the place of supply is not covered by Section 97(2) of the Acts, this authority is helpless to answer the question raised in the application, as it is lacking jurisdiction to decide the issues. The jurisdiction of this authority does not extend to the questions on determination of place of supply . 10. The application is therefore rejected without going into the merits of the case, on the issue of lack of jurisdiction, at the stage of admission. O R D E R The application for Advance Ruling of M/s. Kandla Port Trust (Deendayal Port Trust) (GSTIN 24AAALK0046N1Z6) is rejected, under sub-section

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2018 (10) TMI 448 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 85 (A. A. R. – GST) – Maintainability of Advance ruling application – Section 97(2) of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 – Whether DPT shall continue to pay GST on disputed claim? – How is it possible for DPT to claim refund for GST paid out of pocket, if the matter / dispute concluded in favour of party / lease holder, considering the fact that it may conclude after period of 2 or more years?
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Held that:- The issues raised by the applicant do not fall in the category of Section 97(2) of the Acts. Whether the applicant shall continue to pay GST on disputed claims do not require determination of any issue enumerated under Section 97(2) of the Acts. Further, the issue of refund claim in case of conclusion o dispute after more than 2 years, is also not covered by Section 97(2) of the Acts.
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The applicant Kandla Port Trust (Deendayal Port Trust – DPT), set up under the Major Port Trust Act, 1963, has submitted that it owns substantial amount of land at Gandhidham and Adipur location of Kutch District, which has been given on lease to various commercial and other organization for long time period, for which it had entered into lease agreements with various lessees long ago. It is submitted that the applicant revised rate of lease as per directions of Tariff Authority of Major Port, however, many lease holders have challenged the revised rate taking plea that it is against the terms of lease agreement. It is further submitted that some of the lessees are Government of India undertaking and the matter is under litigation at various jurisdictional level. It is also submitted that the applicant is paying GST as per invoices (revised rate) issued out of pocket, though no payment of lease rent and GST is being made by lease holders for disputed amount. 2. The applicant has submi

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2017 (herein after referred to as the GGST Act, 2017 ) empowers the Advance Ruling Authority to decide the issues, which are as follows :- (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. No other issue can be decided by the Advance Ruling Authority and therefore the Acts limit the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2). 6.1 The applicant has submitted that they have revised rate of leas

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Further, the issue of refund claim in case of conclusion o dispute after more than 2 years, is also not covered by Section 97(2) of the Acts. 7. This authority has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within the legal boundary mandated by the Act. As the issue of refund claim and whether the applicant shall continue to pay GST on disputed claims are not covered by Section 97(2) of the Acts, this authority is helpless to answer the question raised in the application, as it is lacking jurisdiction to decide the issues. The jurisdiction of this authority does not extend to the questions on determination of these issues. 8. The application is therefore rejected without going into the merits of the case, on the issue of lack of jurisdiction, at the stage of admission. O R D E R The application for

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2018 (10) TMI 449 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 91 (A. A. R. – GST) – Levy of GST – hospitality services – The hotel being located in non-processing zone of Dahez Special Economic Zone whether liable to pay GST on all the services provided by it to the clients located in SEZ which inter-alia included supply of services by way of providing accommodation services, supplying food and beverages and supplying services ancillary to providing accommodation services?
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Held that:- The provisions of Section 7 and Section 8 of IGST Act, 2017 read with the definition of SEZ developer given at Section 2(20) of IGST Act, mandate that all the supply of goods or services made by or to SEZ Co-developer would be considered as interstate supply and the levy of IGST is attracted at the app

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t or Developer from SEZ to DTA would be covered under the normal course of supply. Accordingly the applicant will be liable to pay GST at the prescribed rates for supplies made to the clients located outside the territory of SEZ.
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Ruling:- The supplies made by M/s. Sapthagiri Hospitality Private Limited, 17-18, Sapthagiri Complex, Opp. The Gateway Hotel, Near Akota Garden, Akota, Vadodara-390 002, a SEZ Co-developer, from their hotel located in non-processing zone of Dahez Special Economic Zone to the clients located in Special Economic Zone for authorized operations will be treated as zero rated supplies under the provisions of Section 16(1) of Integrated Goods and Service Tax Act, 2017 read with Section 2(m) of SEZ Act, 2005.
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The applicant is liable to pay GST on the services from their hotel located in non-processing zone of Dahez Special Economic Zone to the clients located outside the territory of Special Economic Zone under the provisions of Section 5(1) of Integrated

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urther stated that considering the provisions of Section 16(1)(b) of the IGST Act, 2017, the company running a hotel in SEZ should not be made liable to pay GST considering the services provided by it as 'zero rated supply'. They further submitted that as place of supply in terms of Section 12 of IGST Act shall be the location of the hotel itself i.e. SEZ, to their belief and understanding, there shall not be the requirement to pay GST either on the services provided to clients located in SEZ or a visitor coming from a territory outside SEZ as place of supply as well as the location of supplier providing the said services is within SEZ only. 1.3 On the basis of above facts and submissions, the applicant has sought ruling on following questions- (i) The hotel being located in non-processing zone of Dahez Special Economic Zone whether liable to pay GST on all the services provided by it to the clients located in SEZ which inter-alia included supply of services by way of providing

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the said Act. 4. As per Section 7(5)(b) of IGST Act, 2017 supply of goods and services or both to or by a SEZ developer or SEZ unit would be treated to be a supply in the course of interstate trade or commerce. As per Section 8 of the IGST Act, supply of goods or services to or by SEZ developer or unit would not be considered as intrastate supply. Hence the provisions of Section 7 and Section 8 of IGST Act, 2017 read with the definition of SEZ developer given at Section 2(20) of IGST Act, mandate that all the supply of goods or services made by or to SEZ Co-developer would be considered as interstate supply and the levy of IGST is attracted at the applicable rate. But the IGST law allows the benefit of zero rating to supplies made to an SEZ unit. As per Section 16(1) of IGST Act 'zero rated supply' means any of the following supply of goods or services or both namely (a) export of goods or services or both ; or (b) supply of goods or services or both to a SEZ developer or SEZ U

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2018 (10) TMI 450 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 139 (A. A. R. – GST) – Classification of goods – Stainless Steel Chilly Cutter – Product Chilly Cutter made of Stainless Steel, whether classifiable under HSN 7323 or otherwise?
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Held that:- The product Chilly Cutter of the applicant weighs 210 grams i.e. less than 10 kgs. It consists of crank handle to rotate the cutter (cutting blade of Stainless Steel). Thus, the product Chilly Cutter of the applicant is mechanical appliance, having mechanical features described in the Explanatory Notes. The product Chilly Cutter of the applicant is hand operated, non-electric mechanical appliance. As per the Explanatory Notes, ‘Vegetable or fruit slicers, cutters and peelers, including potato chippers’ are specifically covered under Heading 82.10 – the product S.S. Chilly Cutter supplied by the applicant is classifiable under Heading 8210 00 00.
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. Meera Metals is classifiable under Heading 8210 00 00 and not under Heading 7323. – GUJ/GAAR/R/2018/13 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/25) Dated:- 30-7-2018 – R.B. MANKODI AND G.C. JAIN, MEMBER Present for the applicant : Shri Rushi Upadhyay, CA The applicant, M/s. Meera Metals is engaged in manufacture and supply of Stainless Steel Chilly Cutter. It is submitted by the applicant that the said item is for the purpose of use in the kitchen and for household purpose only and therefore the applicant is considering the same as kitchenware item and classifying under Heading 7323. It is also submitted that the said product may also be classifiable under Heading 8210 as Hand Operated Mechanical Appliances, weighing 10 kg or less, used in preparation, conditioning or serving of food or drink . 2. The applicant has raised the following question for advance ruling – Product Chilly Cutter made of Stainless Steel, whether classifiable under HSN 7323 or otherwise ? 3.1 Th

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red and same will be cut through power press machine and then to match the size of both bowl parts, all ends are folded so that 1st part can be easily put on second part. – Then to prepare the cutting blade, S.S. will be cut in die and then blades will be put in a round shaped straw like pipe, and to separate the blades, plastic visor are required and these visors will be prepared by moulding die in moulding machine. – After preparation of two parts bowl, cutting blade, pipe and net, next to prepare is handle which is used to rotate the cutter and to cut the chilly. Handle is made of Mild Steel and as per size requirement, it sill be cut and fitted with pipe. – After finishing all the required parts, all parts will be put together to finish the product. (iv) From the total raw material required, it can be seen that major part is stainless steel and therefore the product is commercially known as S.S. Chilly Cutter. (v) Use of the product is purely by housewives in the kitchen and theref

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on for advance ruling as well as at the time of personal hearing and views of Central Goods and Services Tax Commissionerate, Rajkot. 6. The issue involved in this case is regarding classification of the product Chilly Cutter being supplied by the applicant. 7.1 The Explanation (iii) and (iv) of the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 provides as follows :- Explanation. – For the purposes of this notification, – (i) …… (ii) …… (iii) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 7.2 Further, Hon ble Supreme Court

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sions of the Central Excise Tariff there can be no doubt that the HSN Explanatory Notes are a dependable guide even while interpreting the Customs Tariff. 8.1 Tariff Item 8210 00 00 covers Hand-operated mechanical appliances, weighing 10 kg. or less, used in the preparation, conditioning or serving of food or drink . 8.2 The Explanatory Notes for Heading 82.10 of Hamonised System of Nomenclature are as follows – This heading covers non-electric mechanical appliances, generally handoperated, not exceeding 10 kg in weight, used in the preparation, serving or conditioning of food or drink. For the purposes of this heading an appliance is regarded as mechanical if it has such mechanisms as crank-handles, gearing, Archimedean screw-actions, pumps, etc.; a simple lever or plunger action is not in itself, however, regarded as a mechanical feature involving classification in this heading unless the appliance is designed for fixing to a wall or other surface, or is fitted with base plates, etc.

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oduct Chilly Cutter of the applicant weighs 210 grams i.e. less than 10 kgs. It consists of crank handle to rotate the cutter (cutting blade of Stainless Steel). Thus, the product Chilly Cutter of the applicant is mechanical appliance, having mechanical features described in the Explanatory Notes. The product Chilly Cutter of the applicant is hand operated, non-electric mechanical appliance. As per the Explanatory Notes, Vegetable or fruit slicers, cutters and peelers, including potato chippers are specifically covered under Heading 82.10. 8.4 Therefore, the product S.S. Chilly Cutter supplied by the applicant is classifiable under Heading 8210 00 00. 9. Section Note 2 of Section XV (Base Metals and Articles of Base Metal) of Customs Tariff Act, 1975 inter-alia provides as follows – 2. …… Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81. 10.1 Heading 7323 covers Table, Kitchen

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2018 (10) TMI 1243 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2018 (18) G. S. T. L. 327 (A. A. R. – GST) – Classification of goods – rate of GST – Electric Overhead Traveling Grab Crane (EOT Grab Crane) – N/N. 1/2017 dated 28.06.2018- IGST (Rate).
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Whether the Electric Overhead Traveling Grab Crane (EOT Grab Crane) to be supplied by the applicant to the buyer for use in the waste-to-energy project is covered under SI. No 234 of Schedule I of Notification 1/2017 dated 28.06.2018- IGST (Rate) as ‘Renewable energy devices and parts for the manufacture of waste to energy plants/devices’, attracting 5% levy?
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Held that:- From N/N. 1/2017-lntegrated Tax Rate) dated 28 the June 2017, it is seen that the prescribed rate of tax@ 5 % is applicable to those supplies which are renewable energy devices & parts for their manufacture. Thus to avail the benefit of notification entry as above applicant has to satisfy two conditions namely, that the goods must be covered by chapter heading

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rhead travelling cranes on fixed support. It is attached to the main plant, at the project site. From the above table we find that the impugned product is classifiable under Tariff heading 84261100 as ‘overhead travelling cranes on fixed support’. Thus applicant satisfies first condition that the goods are covered chapter 84.
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Whether the impugned goods i.e. Electric Overhead Travelling Grab Cranes is a device or parts for the manufacture of especially waste to energy plants / devices? – Held that:- The Word devices and parts are not defined under the provision of IGST Act or Rules or the notifications issued thereunder. We may refer to the dictionary meaning of the words. The dictionary meaning of devices is as – The Devices means – an object or machine that has been invented to fulfill a particular purpose – The dictionary meaning reveals that EOT Grab Cranes is a device.
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(EOT Grab Crane) to be supplied by the applicant to the buyer for use in the waste-to-energy project is covered under SI. No 234 of Schedule I of Notification 1/2017 dated 28.06.2018- IGST (Rate) as Renewable energy devices and parts for the manufacture ofwaste to energy plants/devices , attracting 5% levy. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / MGST Act would be mentioned as being under the GST Act 02. FACTS AND CONTENTION – AS PER THE APPLICANT The submissions, as reproduced verbatim, could be seen thus- Brief Description of Activity carried out by Applicant: B.1 M/s

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ng generation of power from Municipal Solid Waste ( MSW ). In this context, the Andhra Pradesh Government awarded the project for development of MSW (municipal solid waste) Waste-to-energy plants in three clusters in Guntur, Vishakhapatnam and Tirupati districts of Andhra Pradesh to JITF Urban Infrastructure Ltd. B.5 For the execution of the projects, the following two companies were incorporated with JITF Urban Infrastructure Ltd, as the promoter: – Jindal Urban Waste Management (Guntur) Ltd. – Jindal Urban Waste Management (Vishakhapatnam) Ltd. B.6 As per the project specification document issued by M/S. Korus Engineering Solutions Pvt. Ltd., the technical consultants for the project implementation, each of the project sites are to comprise of the following facilities: Receiving and storage facility for MSW delivered at doorstep by the urban local bodies (ULBs). Handling the waste for storage and movements into processing facility. Processing facility to improve the quality of MSW fo

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enerating steam. In this process, the combustion energy present in the MSW is transformed to steam. The steam is made to expand in the turbine and the heat energy in the steam is converted into kinetic energy. The rotating movement of the rotor is transferred to a generator through a coupling and power is produced. The very intention of the waste to energy project is to use MSW as an input and generate electrical energy as the output. B.10 Indicative process flow of diagram for Power Generation is shown in the Drawing, is shown below: The Figure given below shows schematic diagram of waste to energy power plant: Hereto Annexed & Marked as EXHIBIT – C is the copy of indicative process flow of diagram for Power Generation The Overhead Traveling Grab Cranes used in the MSW based power projects are specially designed and tailor made for these projects. C THE PRESENT APPLICATION IS MAINTAINABLE UNDER SECTION 97 OF THE MGST ACT 2017. C.1 The Applicant has filed the present application un

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upplied to the waste to energy projects fall under Sl. No 234 of Schedule I of Notification No. 1/2017-lntegrated Tax (Rate) dated 28.06.2017, as Renewable energy devices and parts for the manufacture of waste to energy plants/devices , attracting 5% levy, for the reasons furnished herein below. Hereto Annexed & Marked as EXHIBIT – D is the copy of Notification No. 1/2017- Integrated Tax (Rate) dated. 28.06.2017. SUBMISSIONS E. ELECTRIC OVERHEAD TRAVLING GRAB CRANE (EOT GRAB CRANE) TO BE SUPPLIED TO WASTE TO ENERGY PROJECTS FALLS UNDER SL. 234 OF SCHEDULE I OF NOTIFICATION NO. 1/2017-INTEGRATED TAX (RATE) DATED 28.06.2017 ATTRACTING GST AT THE RATE OF 5% E.1 The Government of India on the recommendations of the Council has vide Notification No. 1/2017-lntegrated Tax (Rate) dated 28.062017 , (as amended) notified the rate of the IGST that shall be levied on the inter-state supply of goods. As per the Notification, the applicable rate of tax that shall be levied on supply of goods, t

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uclear Reactors, boilers, machinery, and mechanical appliances; parts thereof. E.5 Schedule I of the Notification No. 1/2017- Integrated Tax (Rate) provides the list of goods that attract IGST at the rate of 5%. Sl. No. 234 of the Notification reads as below: 234. 84 or 85 or 94 Following renewable energy devices & parts for their manufacture (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Solar lantern/solar lamp (g) Ocean waves/tidal waves energy devices/plants [Emphasis supplied] E.6 As per the entry, supplies of the specific renewable energy devices falling under Chapter heading 84, 85 or 94 & parts for their manufacture shall attract IGST at the rate of 5%. The renewable energy devices include Waste to energy plants/devices . E.7 The Applicant submits that the steam turbines supplied to the Waste-to-energy projects of the Government of Andhr

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esearch and Technology Council, founded by the European Economic Community, the WTE plants have significant environment benefits. E.12 Generally, every Waste-to-energy plant project contains a series of equipment from the pit Where the MSW is dumped to the generator, from where the electricity generated is uploaded to the grid. Each of this equipment form an indispensable part of waste-to-energy conversion process. E. 13 The Detailed Project Report on Municipal Solid Waste Management for Visakhapatnam prepared & submitted by Feedback Infra Private Limited in JV with Eco Save Systems Pvt. Ltd. in September 2015 describes the Waste to energy project and the Refuse to fuel based power plant. E. 14 The plant technical features as explained in the report is extracted below for ready reference: Instrumentation Special Requirements RDF Storage:- The RDF storage will be RCC construction and storages capacity shall be as per system requirement. Suitable capacity of Grab crane will be consid

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IAL PROCESS Electrical Overhead Traveling Grab Crane Utes ENVIZONMENTAL CONTROLS E. 16 Schedule I of the Notification No. 01/2017 dated 28.06.2017 in SI. No. 234 includes renewable energy devices including Waste to energy plants/ devices and parts for their manufacture. E.17 From the above, it can be seen that the Electric Overhead Travelling Grab Cranes are to be supplied by the Applicant to the waste to energy project forms a part of the Waste-to- energy plant . Therefore, it is the understanding of the Applicant that the product Electric Overhead Travelling Grab Cranes to be supplied by the Applicant falls under SI. No. 234 of the Notification No. 01/2017-IGST (Rate) dated 28.06.2017 and consequently, is liable to IGST at the rate of 5%. F.1 The Applicant submits that in the IGST Notification, the scope of the entry includes Renewable energy devices & parts for their manufacture. Further, the specific entry reads as Waste to energy plants / devices . F.2 This entry does not spec

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l Solid Waste (MSW) is processed and burnt to generate electricity. 2. MUNICIPAL SOLID WASTE (MSW) Municipal Solid Waste (MSW), commonly known as trash or garbage consisting of everyday items that are discarded by public. MSW is heterogeneous, wet and contains material includes food waste, market waste, yard waste, plastic containers, product packaging materials and other miscellaneous solid waste etc. 3. STORAGE OF MUNICIPAL SOLID WASTE (MSW) Because of heterogeneous nature of refuge and large-volume storage requirements flat floor storage pit is constructed in the area of 22mx 67m x 30 m (WxLxH) respectively. MSW comes in trucks to WtE plant and has to be stored in storage pit for drying. Atmosphere inside pit area is hazardous for human activity due to release of tokic gases from degenerating waste in pit. Grab Cranes are exclusively used due to their capabilities in handling heterogeneous materials. 4. HANDLING OF MSW FOR DRYING AND PROCESSSING The MSW unloaded by truck from 7 mete

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ng it needs heavy pull which is provided by crane. 8. MSW IS PROCESSED BEFORE FEEDING IN THE BOILER – MSW collected from homes is heterogeneous, wet and contains material includes food waste, market waste, yard waste, plastic containers, product packaging materials and other miscellaneous solid waste and stones/metal pieces. Such heterogeneous waste cannot be fed into boiler without process of drying and segregation of stones and metal pieces from MSW. 9. FEEDING THE HOPPERS OF THE BOILERS FROM STORAGE PIT. Feeding rate is to be regularly adjusted based on boiler operation and always changing quality of fuel. MSW to Energy plant all over the world use EOT cranes with Grabs for handling and feeding of waste to boilers. 10. CRANE ARE REQUIRED DUE TO AIR POLLUTANT AND UNCONTROLLED EMISSION – MSW handling cranes are specifically designed for use with cactus type special grab having inbuilt hydraulic unit for opening and closing of grab. Due to smell and un-hygienic surrounding above MSW st

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s Tariff Act, 1975, which deals with Nuclear Reactors, boilers, machinery, and mechanical appliances, parts thereof. Schedule of the Notification No. 1/2017-lntegrated Tax (Rate) provides the list of goods that attract IGST at the rate of 5% and at SI. No. 234 it notifies Chapter headings 84 or 85 and the Description of Goods as Following renewable energy devices & parts of their manufacture (a) Bio-gas plant (b) Solar power based devices (c) Solar power generation system (d) Wind mills, Wind operated electricity generator (WOEG) (e) Waste to energy plants/devices (f) Solar lantern / solar lamp (g) Ocean waves /tidal waves energy devices/ plants The applicant, M/s. Mukand Limited is a Public Limited Company and are engaged in manufacture and supply of special and alloy steels and various types of cranes for heavy materials handling solutions, handling cargo at ports, etc. including overhead Traveling Cranes (and parts thereof) for handling waste for Industrial Captive. Apart from m

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tipper conveyor and spreading for storage in RDF Storage Pit. Transferring RDF/MSW from storage heaps to hoppers for Boiler Feed. Considering the description of the product provided by the assesse along with the Notification 1/2017 – Integrated Tax (Rate), it is to be seen whether EO Renewable energy device and parts for the manufacture of Waste to energy plants/devices. On analysis of the project description, the said product neither falls under the category of Renewable energy devices – (e) Waste to energy plants/devices nor under parts for their manufacture – (e) Waste to energy plants/devices. Going further, the applicant is the manufacturer and supplier of various Overhead Cranes and these types of Overhead cranes are not for specific use for the said project and the applicant s contention that it is tailor-made is not acceptable and can be used in various other projects. Ä crane is a type of machine, generally equipped with a hoist rope, wire ropes or chains, and sheaves, t

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finition of manufacture under Section 2 (72) of CGST Act, 2017 is manufacture means processing of raw material or inputs in any manner that results in the emergence of a new product having a distinct name, character and use and the term manufacture shall be construed accordingly. As per the product s duty conditions provided by the assesse, the activities carried out by the EOT cranes are Handling of fresh mixed Municipal solid waste (MSW) from heaps formed in pit by tipping vehicles, Moving MSW from unloading area to storage heaps within the pit, transferring the partially dried MSW from storage heaps to hoppers for processing/ segregation, handing processed MSW/ Refuse Derived Fuel (RDF) from heaps formed in pit by tipper conveyer and spreading for storage in RDF Storage Pit and transferring RDF/MSW from storage heaps to hoppers for Boiler feed. None of the above mentioned activities amount to the definition of manufacture as per Section 2 (72) of CGST Act, 2017. Hence the Overhead t

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icant along with Sh. S. S. Saini, Deputy Chief of Marketing appeared and made oral and written submissions. Jurisdictional Officer Ms. Shruti Vijay Kumar Asstt. Comm., Division – VI, Thane Commissionerate along with Sh. Manpreet Singh, Inspector appeared and made oral contentions and submitted case laws. 05. OBSERVATIONS 1. We have gone through the facts of the case and written submissions made in the matter. The applicant, M/S. Mukund Limited is a Public Limited Company and is engaged in manufacture and supply of special and alloy steels and various types of cranes for heavy materials handling solutions, handling cargo at ports, etc. including overhead Traveling Cranes (and parts thereof) for handling waste for Industrial Captive. Apart from manufacturing, the Applicant also provides aftermarket services to its customers. 2. The applicant have received the purchase order from M/S Jindal Urban Waste Management [Guntur] Ltd for design, manufacture, and supply of Waste TO Energy [W t E]

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ergy devices including Waste to energy plants/ devices and parts for their manufacture attract GST @ 5%. 4. The applicant further submitted that this entry does not specify that the device or parts are required to either produce or convert energy. Therefore, the present IGST Notification not only includes the Electric Overhead Travelling Grab Cranes used in conversion of waste to heat energy but also includes all the equipment falling under Chapter headings 84 or 85 of the Customs Tariff Act, 1975 used in the entire process of converting waste to energy from the dumping pit to electricity generator. Therefore, it is the submission of the Applicant that the rationale of the Electric Overhead Traveling Grab Crane to be supplied by the Applicant for use as a part of the Waste to energy plant falls under SI. No. 234 of Schedule 1 of Notification 1/2017-Integrated Tax (Rate) attracting IGST at the rate of 5%. In view of this the applicant has asked following question on which advance ruling

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lar lamp (g) Ocean waves/tidal waves energy devices/plants From the above notification it is seen that the prescribed rate of tax@ 5 % is applicable to those supplies which are renewable energy devices & parts for their manufacture. Thus to avail the benefit of notification entry as above applicant has to satisfy two conditions namely, that the goods must be covered by chapter heading 84 , 85 or 94 and secondly the goods shall satisfy the description renewable energy devices & parts for their manufacture and the applicant is claiming their goods would be covered under entry ( e) of this Sr. No.234 of this notification which reads as under waste to energy plants /devices.. Now we examine the classification of Electric Overhead Travelling Grab Cranes as per CTH and see whether the goods are covered under chapter heading 84 or 85 of the Central Excise tariff code. Chapter heading 84 is related with Nuclear reactors, boilers, machinery, and mechanical appliances, parts thereof. The

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jib cranes – Other machinery, self-propelled : 8426 41 00 – On tyres 8426 49 00 – Other – Other machinery : 8426 91 00 – Designed for mounting on road vehicles 8426 99 – Other : 8426 99 10 Ropeway and telphers 8426 99 90 Other The Applicant is claiming to supply the 15 T EOT crane with 8.0 CUM Smag peiner make Grab i.e. the Electric Overhead Travelling Grab Cranes [ 2 quantity] to the waste to energy project. The above cranes are the overhead travelling cranes on fixed support. It is attached to the main plant, at the project site. From the above table we find that the impugned product is classifiable under Tariff heading 84261100 as overhead travelling cranes on fixed support . Thus applicant satisfies first condition that the goods are covered chapter 84. Now we turn to the next aspect of the notification to find out whether the impugned goods i.e. Electric Overhead Travelling Grab Cranes is a device or parts for the manufacture of especially waste to energy plants / devices. The

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terms and conditions and technical specifications and scope of supply and services in annexure 2 and 3, the details of map, drawing ,designs of Waste to Energy Projects for on site Basis of plant location wise position of cranes , design, drawing and Map of project, that EOT Grab Cranes is an integral device cum part of waste to energy plant as proposed and details submitted before is authority. The essentiality and integral nature of this device cum part of waste to energy plant get support from details pertaining to operation of cranes in waste to energy plant as presented and detailed in their submissions by the applicant before this authority. Thus we find that EOT Grab Cranes are integral part of the Waste to Energy Plants project for manufacturing and generation of end product of electricity and therefore the EOT Grab Cranes being used in waste to energy plant as per details given in present case clearly fall under serial no. 234 of schedule of notification 1/2017 – Integrated T

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2018 (11) TMI 1212 – CESTAT KOLKATA – TMI – Reverse Charge Mechanism – Import of Service – appellant procured the services of commission agents located outside India to cause sale of goods exported – Held that:- The Appellants had filed Form EXP-3 before the Service Tax Authorities on 10/10/2012.
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The issue is no more res-integra in view of the decisions of the Tribunal in the case of PRAZ INDUSTRIES LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, PUNE-III [2017 (4) TMI 1286 – CESTAT, MUMBAI], where it was held that If the procedure prescribed is not fulfilled there would be no consequence of denial of the benefit of the notification.
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The case of appellant is that of a procedural lapse, which is condonable and denial of substantive benefit on such procedural oversight, is unjustified – appeal allowed – decided in favor of appellant. – ST/75461/18 – FO/76484/2018 – Dated:- 30-7-2018 – SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) Shri S. K. Goyal, CA for the Appellant (s) Shri S. S. Chatto

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rs, in order to avail the exemptions. A show Cause Notice dated 14/05/2015 was issued demanding Service Tax amounting ₹ 2,86,171/- along with interest and for imposition of penalty, alleging that the documents enclosed with the half yearly return i.e. Form EXP-4, do not contain any certification from the exporter, to the effect that, taxable service to which the document pertains, has been received and used for export of goods, by mentioning the specific shipping bill number on the said documents. 3. The Adjudicating Authority confirmed the demand and imposed penalty under Section 76 on the appellant. The Commissioner (Appeals) rejected the appeal filed by the assessee. Hence, the present appeal before the Tribunal. 4. The Ld. Consultant appearing on behalf of the appellant Company submits that though they do enter into written agreements with the Overseas Agency providing services to whom the commission was paid, but for the instant case, which was a verbal agreement and no docu

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ill Commission has been mentioned and accordingly, required verification was possible i.e. the service provider invoices with that of the Shipping Bills. The Ld. Consultant strongly argued that the case pertains to only procedural lapses, which should have been condoned by the authorities. 5. The Ld. DR reiterates the orders of the Lower Authorities and also submits that the case is not only of procedural lapses but of gross negligence of the part of the assessee in complying with the conditions as mentioned in the notifications which allow exemption only on the complying of those conditions. 6. Heard both sides and perused the appeal records. 7. I find that the Appellants had filed Form EXP-3 before the Service Tax Authorities on 10/10/2012. I also find that the issue is no more res-integra in view of the decisions of the Tribunal in the case of PRAZ INDUSTRIES LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, PUNE-III : 2017 (3) G.S.T.L. 341 (Tri.-Mumbai) and SUNCITY ART EXPORTERS Vs. COMMISS

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in respect of each and every issue, we find that in some cases refund stand rejected for non-submission of original invoices raised by the service providers. The appellant s contention is that such invoices which are computerised invoices have been down-loaded through the internet and have been held to be valid inovoices in number of cases. Reference is made to the Tribunal s decision in the case of CCE v. gokul Refoilds & solvents Ltd. Reported in 2012 (286) E.L.T. 62 (Trib.), which allowed the refund claim even on the certified photocopies. Similarly, in the case of Creative Architects & Interiors reported in 2012 (26) S.T.R. 477, precedent decisions were taken note of and it was held that Cenvat Credit is not to be denied on the basis of computer generated invoices. Learned Advocate submits that the said invoices contained all the details like container number of shipping bill number, bill of loading number, etc., and fully establishes the availment of the service used in th

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