Author: admin_gst

In Re: M/s. Kundan Misthan Bhandar
GST
2018 (11) TMI 1266 – APPELLATE AUTHORITY FOR ADVANCE RULING, UTTARAKHAND – 2018 (19) G. S. T. L. 356 (A. A. R. – GST)
APPELLATE AUTHORITY FOR ADVANCE RULING, UTTARAKHAND – AAAR
Dated:- 22-10-2018
AAR Ruling No. 09/2018-19 in Application No. 08/2018-19
GST
SHRI VIPIN CHANDRA AND SHRI AMIT GUPTA MEMBER
Present for the Applicant: Shri Aishwarya Sharma, Advocate
Present for the Concerned Officer: None
RULING
Under Section 100(1) of the Uttarakhand Goods and Services Act, 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under Section 99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service of this order.
1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s. Kundan Misthan Bhandar, Subhash Market, Ramnagar (Naini

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etshop when such products are not consumed within the premises of the applicant but are takeaway.
2. Advance Ruling under GST 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.
3. In the present case applicant has sought advance ruling whether the activity of the applicant is supply of goods or supply of services, nature & rate of tax on items and input tax credit. Therefore, in terms of said Section 97 (2) (d), (e) & (g) of Act, the present application is hereby admitted for the questions supra in terms of Section 97 (2) of Act. The provisions of said section are reproduced below:
(2) The question on which the advance ruling is sought under this Act, shall be in respect of,
(a) classification of any goods or services or both;

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as under:
5.1 Whether supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from a sweetshop which also runs a restaurant is a transaction of supply of goods or a supply of service:
A. Before coming to any conclusion, first we have to go through the relevant provisions of law and the same are covered under section 2 of the Act ibid. The relevant portion of the same extracted an read as under:
(30) “composite supply” means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business one of which is a principal supply;
(52) “goods” means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a

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strategy today, we will notice very often, two or more goods, or a combination of goods and services, are supplied together. This could be due to either of the following reasons:
(i) A sales strategy – to attract more customers
(ii) The nature or type of goods or services, which requires them to be bundled or supplied together
Under Service Tax, this mechanism is called Bundled Service – which is the rendering of a service or services with another element of service of services. The service tax law was dealing with pure services and not with goods per se. Now the concept introduced is for goods also and is linked with the concept of Principal Supply. Under GST law, supplies which are bundled with two or more supplies of goods or services or combination of goods and services are classified, with distinct characteristics, as:
(i) Composite Supply
(ii) Mixed Supply
If we look at the definitions (supra), Composite supply is one where two or more goods or services or both are sup

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te supply. A supply can be a mixed supply only if it is not a composite supply, As a corollary it can be said that if the transaction consists of supplies not naturally bundled in the ordinary course of business then it would be a Mixed Supply. Once the amenability of the transaction as a composite supply is ruled out, it would be a mixed supply, classified in terms of a supply of goods or services attracting highest rate of tax.
C. From the discussion supra and submission made by the applicant we find that in the case of sweet shop cum restaurant, the services from the restaurant is a principle supply which provides a bundled supply of preparation & sale of food and serving the same and therefore it constitutes a composite supply. It further satisfied the following conditions of a composite supply:
(i) Supply of two or more goods or services or both together
(ii) Goods or services or both are usually provided together in the normal course of business.
In the instant case the natur

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here such supply or service is for cash, deferred payment or other valuable consideration.
5.2 Now we come to issue of applicability of GST rate. Since we already held above that the activity of the applicant come under the purview of “restaurant services”, the same falls under Heading 9963 of GST rates on services under Notification No. 11/2017-Central Rate (Tax) dated 28.06.2017 (as amended time to time) and the relevant port on of the same is reproduce as under:
Sl.No.
Chapter, Section, heading  
Description of service
Rate (in%)
Condition
1
2
3
4
5
7
Heading 9963 (Accommodation, food and beverage services)
Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premi

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gst credit eligibility
Query (Issue) Started By: – Ramakrishnan Seshadri Dated:- 21-10-2018 Last Reply Date:- 26-10-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear experts,
We are the manufacturer of automobile parts and supplying to our OEM customer.We had doubt. We have developed a new supplier outside the state and he supplied the parts. He cleared the goods and book the consignment through transport agency . The consignment receives at the transporter godown . He stocks the consignment at transporter godown and he is delivering the goods as and when required . Our question is whether this is correct or not. The invoice date will be 2 months before but the receipt date will be today from transporter place. gst cred

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Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers
55/2018 Dated:- 21-10-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 55/2018 – Central Tax
New Delhi, the 21st October, 2018
G.S.R. 1050 (E),- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central 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 makes the following

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Notifies the dates for furnishing the return in form GSTR 3B for the months form September,2018.
CCW/GST/74/2015 Dated:- 21-10-2018 Andhra Pradesh SGST
GST – States
Government of Andhra Pradesh
Commercial Taxes Department
Proceedings of the Chief Commissioner of State Tax, Andhra Pradesh
Present: Sri. J. Syamala Rao, I.A.S.
CCTs Ref.in CCW/GST/74/2015 Dt.21.10.2018
In exercise of the powers conferred by section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017)

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Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25th Oct,2018 for all Tax payer
CT/LEG/GST-NT/12/17/961 Dated:- 21-10-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 21st October, 2018
NOTIFICATION- 21/2018
In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017)

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Seeks to extend the due dates for quarterly furnishing of FORM GSTR-1 of those Taxpayer whose aggregate turnover is 1.5 crore or more for the period July,2018 to Mar,2019
CT/LEG/GST-NT/12/17/960 Dated:- 21-10-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 21st October, 2018
NOTIFICATION- 20/2018
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council, hereby extends the time l

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GST Applies to Sale of Under-Construction Commercial Property as 'Supply of Service' per CGST Act, Schedule II, Clause 5(b).
Case-Laws
GST
The applicant is liable to pay GST on the sale of commercial built-up area which is under construction, as the same is a ‘supply of service’ under clause 5(b) of Schedule Il of the CGST Act, 2017. – GST is leviable even if part of the consideration had been received prior to 01.07.2017.
TMI Updates – Highlights, quick notes, marquee, annotati

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GST Rate Cut: Electrical Wiring Harness Now 18% Under HSN 85443000 Since Nov 15, 2017.
Case-Laws
GST
Rate of tax – Electrical Wiring Harness – The Electrical Wiring Harness manufactured by th

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Input Tax Credit Allowed for CGST and SGST on Brokerage for Renting Property; Can Offset Output Tax Payable.
Case-Laws
GST
Input tax credit – CGST & SGST charged in respect of brokerage servi

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Plastic Agricultural Seedling Trays Classified Under CTH 39269099; Subject to 9% CGST and 9% SGST Rates.
Case-Laws
GST
Classification of goods – rate of tax – Agricultural Seedling Trays – cannot be classified as parts or accessories of agricultural machinery – Agricultural Seedling Trays made of Plastic manufactured by the Applicant are classifiable under CTH 39269099 and the applicable tax rate is 9% CGST and 9% SGST
TMI Updates – Highlights, quick notes, marquee, annotation, news

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Event Management Support in Goa for Maharashtra Entity: 18% IGST u/s 12(7)(i) for Interstate Services.
Case-Laws
GST
The Event Management support services provided in Goa to a registered pers

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Solar Power Plant Contract Classified as “Works Contract Services” Under SAC 9954; Subject to 18% IGST or 9% CGST/SGST.
Case-Laws
GST
The contract for Erection, Procurement and Commissioning

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Quartz Powder Taxed at 5% GST Under HSN Code 2806; Includes 2.5% CGST and 2.5% SGST.
Case-Laws
GST
Classification of goods – rate of GST – Quartz powder obtained by crushing Quartz stones fal

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Building and Mounting Body on Chassis Classified as Service Supply with 18% GST Under HSN 9988.
Case-Laws
GST
Classification of supply – supply of goods or not? – job-work or not? – The Activ

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Service Tax Rule 5A Audit Invalid Post-GST Transition, No Provision for New Proceedings Under Old Rule.
Case-Laws
Service Tax
Service Tax audit of a private agency after migration to GST – Ru

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In Re: M/s. Bharat Petroleum Corporation Limited
GST
2018 (10) TMI 1516 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (19) G. S. T. L. 119 (A. A. R. – GST), [2019] 67 G S.T.R. 136 (AAR)
AUTHORITY FOR ADVANCE RULINGS, KERALA – AAR
Dated:- 20-10-2018
AAR No. KER/21/2018
GST
SHRI B.G. KRISHNAN IRS AND B.S. THYAGARAJABABU MEMBER
Authorized Representative: Adv. Abhishek A Rastogi.
The applicant is d Public sector undertaking operating oil refinery and producers of several petroleum products. For carrying out the refining activity of petroleum products. the applicant requires industrial Gases such as Hydrogen, Nitrogen and Steam. he industrial Gases ate obtained from inputs such us 'Re-gasified Liquefied Natural (Gas (RLNG). De-mineralized water (DM Water), Hydrogen Rich oft Gas and raw water'. The applicant allowed M/s. Prodair Air Products Pvt. Ltd. to put up a facility for processing of industrial gases on Build Own Operate basis. The applicant transport the input

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Products Pvt Ltd on free of cost basis. Hence all inputs will continue to be the property of the applicant. Re-gasified Liquefied Natural Gas (RLNG) is the major input which is coming outside the ambit of the GST. Being a job work M/s. Prodair Air Products Pvt Ltd will process the inputs received from the applicant and convert them into industrial gases. They use some minor, ancillary goods to complete the processing. The applicant will have ownership over the industrial gases. As the inputs as well as outputs are transported through pipeline, there is no requirement of e-Way Bill. M/s. Prodair Air Products Pvt Ltd will collect job work or processing charge along with applicable GST @ 18% vide HSN 9988, manufacturing services on physical inputs owned by others. The processing charge realized by the job worker is significantly lower than the market value of industrial gases. The applicant will use the entire quantity of industrial gases tor producing their output of petroleum products.

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G), De-mineralized water (DM Water), Hydrogen Rich off Gas and raw water' to M/s. Prodair Air Products for treatment or process. M/s. Prodair Air Products who is treating or processing the goods belonging to the applicant is called 'job worker' and the person to whom the goods belongs, i.e., applicant is called 'principal'.
These inputs subject to particular process by the Job worker converted in to Industrial gas and returned to the principal. It is settled position of law job work is activity which may or may not tantamount to manufacture. A job worker may undertake manufacturing of goods on account of others from the inputs supplied to him free of cost, and realize job work charges on return of the goods so manufacture or processed. In such a scenario the job worker alone has the liability to pay tax on the job work charges realized.
Job work is defined under Section 2(68) as any treatment. or process undertaken by a person on goods belonging to another registered taxable person.

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In Re: Prodair Air Products India (P.) Ltd.,
GST
2018 (11) TMI 59 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (18) G. S. T. L. 817 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, KERALA – AAR
Dated:- 20-10-2018
AAR No. KER/22/2018
GST
B.G. KRISHNAN AND B.S. THYAGARAJABABU, MEMBER
Authorized Representative: Adv. Nitin Vijaiveergia and Paresh Sancheti for the Applicant.
The applicant is a manufacturer of industrial gases such as Hydrogen, Nitrogen, Oxygen etc. The applicant set up an industrial gases plant adjacent to Bharath Petroleum Corporation Ltd, who is the sole customer. The plant is owned and operated by the applicant on the land owned by BPCL on lease rent basis. The applicant manufactures Industrial Gases using various inputs such as natural gas, de-mineralized water, raw water etc supplied by the customer BPCL. Certain quantum of natural gas provided by the customer is supplied to the gas turbines for generation of electricity which is used to power

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b work, what would be the tax rate for supply of job work services?
iii) In case the proposed activity is considered as job work, what is the value on which the applicant would be liable to pay GST?
The authorized representative of the applicant was heard. It is stated that the customer BPCL would commence the movement of natural gases and other inputs through pipeline on the basis of job work delivery challan under Rule 55(b) of GST Rules to the applicant's plant on free of cost basis. On receipt of the said inputs, the applicant would be converting these inputs to industrial gases such as Hydrogen, Nitrogen, Oxygen etc. The industrial gases would be sent back to BPCL plant on the basis of the Job work delivery challan under Rule 55(b) of GST Rules. Applicant would be issuing monthly tax invoice charging the conversion charges for processing / conversion of inputs to industrial gases along with applicable GST.
The applicant would be recovering the job work charges for processing

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establish a transaction as job work is the treatment or process undertaken on the goods belonging to another. Section 143 of GST Law explain the procedure to be followed in the case of job work transaction. A registered taxable person may, under intimation, send any inputs without payment of tax to a job worker for job-work and bring back inputs after completion of job work or otherwise, within one year of their being sent out, to any of the place of business without payment of tax. The word input defines as any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business.
The applicant being a job worker satisfy the necessary ingredients to carry out job work activity. The treatment or process undertaken by the applicant on the goods belong to the principal ie, BPCL. The goods on which treatment or process apply are the inputs of the principal. The principal transfer the inputs meant for job work on free of cost under intimation t

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ture, and just because activities undertaken result in a new commodity, it cannot be said that there was no job work involved. In the case of JSW Energy Ltd, Maharashtra Appellate Authority for Advance Ruling observed that job work may include 'manufacture' or bringing into existence a new distinct product. Hence the definition of job work under the GST Act is much wider compared to the pre-GST regime.
Therefore any activity whether amounting to manufacture or not, could qualify as job work activity, subject to the condition that the inputs owned by the principal and the job worker carried treatment or process on the inputs/goods. The value on which GST would be payable by the applicant for rendering of job work services shall be the transaction value ie, price actually paid or payable as per the commercial arrangement between the applicant and principal. No other cost shall be required to be considered for the valuation of the job work activity unless the same is specifically include

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ed with the principal. These inputs and out puts are used in the course or furtherance of business of manufacture of petroleum products. Under GST regime 'inputs' have wider meaning, as such the goods sent by the principal such as natural gas, de-mineralized water raw water etc should fall under the definition of inputs as the same being indirectly used for ultimate manufacturing of petroleum products. Further, the industrial gas received by the principal shall also fall under the definition of inputs as the same are being used for manufacturing of final petroleum products. Therefore the scope of the term 'in the course or furtherance of business' under GST Law is wide enough to include all those goods which are used directly or indirectly for the conduct of business.
These inputs subject to particular process by the job worker and converted in to industrial gas and returned to the principal. It is settled position of law that job work is an activity which may or may not tantamount to

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In Re: M/s. The Cochin Plantations Ltd.
GST
2018 (11) TMI 280 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (18) G. S. T. L. 836 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, KERALA – AAR
Dated:- 20-10-2018
AAR No. KER/11/2018
GST
SHRI. B.G. KRISHNAN IRS AND SHRI B.S. THYAGARAJABABU B.Sc., LLM, MEMBER
Authorized Representative: Mr. Arun Kumar, Liaison Officer,
Applicant is holding 192.88 hectares of vacant land on perpetual lease from erstwhile Cochin State, now the Kerala Government. The applicant cultivated coffee plantation in the land. Applicant is paying quit rent or lease rent to Government through Forest Department. Forest Department is demanding 18% GST. It is alleged that as per HSN 9973 the lease rent p

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der GST is 'supply' of goods or services or both. So a transaction to become taxable it must covers within the meaning & scope of 'supply' , As per Sec 7 of the GST Laws the expression 'supply' includes all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business. Therefore the term 'lease' is covered within the meaning and scope of “supply”.
Sale of land doesn't attract GST as the State imposed stamp duty and registration fee on such transaction. But the grant of lease constituted 'supply' for a 'consideration' and thereby the lease transactions covered under the category of 'Supply

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In Re: M/s. KIMS Health Care Management Ltd.
GST
2018 (11) TMI 281 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (18) G. S. T. L. 831 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, KERALA – AAR
Dated:- 20-10-2018
AAR No. KER/17/2018
GST
SHRI. B.G. KRISHNAN IRS AND SHRI B.S. THYAGARAJABABU B.Sc., LLM, MEMBER
Authorized Representative: Mr. K. Sivaranjan, Mr. Srihari, Mr. Shubham Mishra of Price Waterhouse & Co. LLP.
The applicant is a multi-specialty tertiary care hospital providing health care services. They have categorized the patients as Out-Patients and In-Patients for the administrative convenience. The out-patients are those Who visit the hospital for routine check-ups or clinical visits. The in-patients are those who are admitted in to the hospital for the required treatment. The in-patients are provided with stay facilities, medicines, consumables, implants, dietary food and other surgeries/ procedures required for the treatment.
There is a Central Pha

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lants, not only the health care service but also the life will also be at stake. Being a composite supply the principal supply is predominant and the room rent and dietary food provided to in-patients are ancillary supply. The applicant sought for an advance ruling on the following:
Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as “Composite Supply” and eligible for exemption under the category 'health care services'?.
The authorized representative of the applicant was heard. It is stated that, the medicines, consumables and implants used in the course of providing diagnosis or treatment to the in-patients would be part of composite supply of health care services vide classification 9993. The medicines and surgical items supplied to the patients under medical prescription of doctors is incidental to the health services rendered in the hospital entitled to exemption be

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mitted to a hospital when they are extremely ill or have severe physical trauma. As far as an inpatient is concerned, hospital is expected to provide lodging, care, medicine and food as part of treatment under supervision till discharge from the hospital. The nature of the various services in a bundle of services will help in determining whether the services are bundled in the ordinary course of business. If the nature of services is such that one of the services is the main service and other services combined with such service are In the nature of incidental or ancillary services which help in better utility of main service then the various elements of the service are said to be naturally bundled in the ordinary course of business. Hence the medicines, implants, room provided on rent, dietary food advised by nutritionists etc used in the course of providing health care services to the patients admitted for diagnosis or treatment in the hospital or clinical establishment is undoubtedly

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reas an outpatient is concerned, hospital gives only prescription, which is an advisory in nature. The patient has absolute freedom to follow the prescription or not. Similarly there is freedom to procure the medicines or allied items prescribed, either from the pharmacy run by the hospital or from any other medicine dispensing outlets. Hospital reserves no control over his continuous treatment. As far as an outpatient is concerned there is no difference for procuring medicine either from the dispensing outlet within the hospital or from outside the hospital. In both places medicines dispensed based on prescription. Hence there is no privilege for the hospitals that are dispensing medicine to outpatients. Therefore pharmacy run by hospital dispensing medicine to outpatient or bye standers or others can be treated as individual supply of medicine and not covered under the ambit of health care services. Hence such supply of medicine and allied goods are taxable.
Government of India vice

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In Re: M/s. Saraswathi Metal Works
GST
2018 (11) TMI 282 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (18) G. S. T. L. 834 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, KERALA – AAR
Dated:- 20-10-2018
AAR No. KER/25/2018
GST
SHRI. B.G. KRISHNAN IRS AND SHRI B.S. THYAGARAJABABU B.Sc., LLM, MEMBER
Authorized Representative: Mr. K. Sivarajan, Mr. Srihari, Mr. Shubham Mishra
Applicant is a manufacturer of Marine propellers, Rudder set, Stern tube set, Propellers shaft, MS shaft for couplings used in fishing or floating vessels. Applicant requested advance ruling on the following:
i) The tax rate of Marine propellers, Rudder set, Stern tube set, Propellers shaft, MS shaft for couplings.
ii) The parts of fishing (fl

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els would come under entry 252 of 1st schedule and taxable @5% GST. However there is no clarity on the tax rate applicable to the parts shipping vessels as the raw materials attract 18% tax.
As per HSN 8902, fishing vessels, factory ships and other vessels for processing or preserving fishery products are taxable @5% GST. As per serial No.252 of 1st schedule, parts of goods of heading 8902 are also taxable @5% GST. As there is specific inclusion of parts of goods covered under HSN 8902, under 15t Schedule, the general tax rate applicable to machinery parts vide HSN 8487 has no applicability, if the vessels are used for fishing purpose.
The replacement of parts during warranty period is a free supply. Warranty is a written guarantee, issue

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ts or parts, input tax paid is eligible to avail as input tax credit subject to a condition that such goods or services or both are used or intended to be used in the course or furtherance of his business.
As per Section 54 (3) of the GST Law, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies, un-utilized input tax credit at the end of any tax period can be claimed as refund except input tax paid under IGST.
In view of the observations stated above, the following rulings are issued:
i) The tax rate of Marine propellers, Rudder set, Stern tube set, Propellers shaft, MS shaft for couplings used as part of fishing vessels, factory ships and other vessels for processing

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Assam Goods and Services Tax (Amendment) Act, 2018
LGL.123/2017/120 Dated:- 20-10-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH
NOTIFICATION
The 20th October, 2018
Notification No. LGL.123/2017/120, – The following Act of the Assam Legislative Assembly which received the assent of the Governor on 10th October, 2018 is hereby published for general information.
ASSAM ACT NO. XXV OF 2018
(Received the assent of the Governor on 10th October, 2018)
THE ASSAM GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018
AN
ACT
further to amend the Assam Goods and Services Tax Act, 2017.
Preamble
Whereas it is expedient to amend the Assam Goods and Services Act, 2017 (Assam Act XXVIII of 2017), hereinafter referred to as the principal Act, in the manner hereinafter appearing;
It is hereby enacted in the Sixty-ninth Year of the Republic of India as follows: –
1. Short title and commence

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substituted;
(3) in clause (17), for sub-clause (h), the following sub-clause shall be substituted, namely:-
"(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and";
(4) clause (18), shall be omitted;
(5) in clause (35), for the word, brackets and letter "clause (c)", the word, brackets and letter "clause (b)" shall be substituted;
(6) in clause (69), in sub-clause (1), after the word and figures "article 371", the words, figures and letter "and article 371J" shall be inserted;
(7) in clause (102), the following new Explanation shall be inserted, namely:-
"Explanation.- For the removal of doubts, it is hereby clarified that the expression "services" includes facilitating or arranging transactions in securities;".
3. Amendment of section 7
In the principal Act, in section 7, with effect from the 1st day of July, 201

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quot;, the words, brackets, figures and letter "sub-sections (1), (1 A) and (2)" shall be substituted.
4. Amendment of section 9
In the principal Act, in section 9, for sub-section (4), the following sub-section shall be substituted, namely:-
"(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.".
5. Amendment of section 10
In the principal Act, in section 10,-
(1) in sub-section (1),-
(a) for the words "in lieu of the tax payable by him, an amount calculated at such rate", the words, brackets and

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t;(a) save as provided in sub-section (1), he is not engaged in the supply of services;".
6. Amendment of section 12
In the principal Act, in section 12, in sub-section (2), in clause (a), the words, brackets and figure "sub-section (1) of" shall be omitted.
7. Amendment of section 13
In the principal Act, in section 13, in sub-section (2), the words, brackets and figure "sub-section (2) of" occurring at both the places, shall be omitted.
8. Amendment of section 16
In principal Act, in section 16, in sub-section (2),-
(1) in clause (b), for the Explanation, the following Explanation shall be substituted, namely:-
"Explanation.- For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services,-
(i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during

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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 except when they are used,-
(i) for making the following taxable supplies, namely:-
(A) further supply of such vessels or aircraft; or
(B) transportation of passengers; or
(C) imparting training on navigating such vessels; or
(D) imparting training on flying such aircraft;
(ii) for transportation of goods;
(ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa):
Provided that the input tax credit in respect of such services shall be available,-
(i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purpo

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th 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 the same to its employees under any law for the time being in force.".
10. Amendment of section 20
In the principal Act, in section 20, in the Explanation, in clause (c), for the words and figures "under entry 84,", the words, figures and letter "under entries 84 and 92A" shall be substituted.
11. Amendment of section 22
In the principal Act, in section 22,-
(1) in sub-section (1),-
(a) for the word "ten" the word "twenty" shall be substituted;
(b) for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new provisos shall be inserted, namely:-
"Provided that where such person makes tax

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is required to collect tax at source under section 52" shall be inserted.
13. Amendment of section 25
In the principal Act, in section 25,-
(1) in sub-section (1), in the proviso for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter before the Explanation, the following new proviso shall be inserted, namely:-
"Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (Central Act 28 of 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 State";
(2) in sub-section (2), for the proviso, the following new proviso shall be substituted, namely:-
"Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditi

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nd the registration for such period and in such manner as may be prescribed.".
15. Amendment of section 34
In the principal Act, in section 34,-
(1) in sub-section (1),-
(a) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be substituted;
(b) for the words "a credit note", the words "one or more credit notes for supplies made in a financial year" shall be substituted;
(2) in sub-section (3),-
(a) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be substituted;
(b) for the words "a debit note", the words "one or more debit notes for supplies made in a financial year" shall be substituted.
16. Amendment of section 35
In the principal Act, in section 35, in sub-section (5), for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new prov

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ded that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein.";
(2) in sub-section (7), for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely: –
"Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein.";
(3) in sub-section (9),-
(a) for the words "in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed", the words "in such

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by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed.
(4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty per cent, of the input tax credit available, on the basis of details furnished by the suppliers under the said sub-section.
(5) The amount of tax specified in the outward supplies for which the details have been furnished by the supplier under sub-section (3) shall be deemed to be the tax payable by him under the provisions of the Act.
(6) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been furnished under sub-section (3)

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ct, in section 49,-
(1) in sub-section (2), for the word and figures "section 41", the words, figures and letter "section 41 or section 43A" shall be substituted;
(2) in sub-section (5),-
(a) in clause (c) for the punctuation mark ";", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely:-
"Provided that the input tax credit on account of Stale tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;";
(b) in clause (d), for the punctuation mark ";", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely; –
"Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated lax only where the balance of the input tax credit

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s the case may be, towards payment of any such tax.".
22. Amendment of section 52
In the principal Act, in section 52, in sub-section (9), for the word and figures "section 37", the words and figures "section 37 or section 39" shall be substituted.
23. Amendment of section 54
In the principal Act, in section 54,-
(1) in sub-section (8), in clause (a), for the words "zero-rated supplies", the words "export" and "exports" shall respectively be substituted;
(2) in the Explanation, in clause (2),-
(a) in sub-clause (c), in item (i), after the words "foreign exchange", the words "or in Indian rupees wherever permitted by the Reserve Bank of India" shall be inserted;
(b) for sub-clause (e), the following sub-clause shall be substituted, namely:-
"(e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under

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crore rupees," shall be inserted.
27. Amendment of section 129
In the principal Act, in section 129, in sub-section (6), for the words "seven days" occurring at both the places, the words "fourteen days" shall be substituted.
28. Amendment of section 143
In the principal Act, in section 143, in sub-section (1), in clause (b), in sub-clause (ii), for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely:-
"Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.".
29. Amendment of Schedule I
In the principal Act, in Schedule I, in paragraph 4, for the words "taxable person", the word "person" shall be substituted.
30. Amendment of Schedule II
In the principal Act, Schedule II,

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Commission recd. by air travel agent from international hotel
Query (Issue) Started By: – shabnoor kazi Dated:- 19-10-2018 Last Reply Date:- 22-10-2018 Goods and Services Tax – GST
Got 4 Replies
GST
I have a query regarding gst on commission recd by travel agent from international hotel not because of travel agent book hotel on behalf of customers but because of just hotel ask agent to suggest name of hotel to passenger and if customer book hotel on their own, travel agent receive commission. Here neither travel agent book hotel nor receive payment from customer and also not issue invoice to customer. here hotel received payment from customer and hotel raised invoice directly to the customer. travel agent just invoice for commi

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Indusind Media Communications Ltd. And Anr. Versus Union Of India through (a) The Joint Secretary, Department of Revenue, Ministry of Finance And Ors.
GST
2018 (10) TMI 1617 – BOMBAY HIGH COURT – 2018 (19) G. S. T. L. 416 (Bom.) , [2019] 61 G S.T.R. 403 (Bom)
BOMBAY HIGH COURT – HC
Dated:- 19-10-2018
Writ Petition No. 2229 of 2018
GST
M.S. Sanklecha And Riyaz I. Chagla, JJ.
For the Petitioners : Mr. Vikram Nankani, Senior Counsel with Mr Prithviraj Chaudhary, i/b Mr. Sharon Patol
For the Respondents : Mr. Amol Joshi a/w Mr. Pradeep S. Jetly
ORDER :
1. Heard. Rule.
2. On 10th August 2017, Petitioner No. 2 transferred a part of its business i.e. Headend In The Sky (HITS) to Petitioner No. 1. However, as on 1st July 2017 there was Input Credit available to the Petitioner No. 2 from the earlier CENVAT Regime. Thus, the Petitioner No. 2 sought to carry forward its available Input Credit to the GST regime by filing TRANS­1. In its revised TRANS­1 the Petiti

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oner No. 2. However, this flow of Input Credit to Petitioner No. 1 from Petitioner No. 2 is not taking place as the Revised TRANS­1 to the extent it shows distribution is not being reflected. This admittedly in view of the technical difficulties as recorded in the Minutes of the second Meeting of Grievance Redressal Committee held on 21st August 2018, where the system is not accepting a downward revision of Input Credit available. As a consequence of the distribution as sought by the Petitioner No. 2 to the various locations/branches in its revised TRANS­1 not being reflected on the website, the Input Credit cannot be reflected in the GST ledgerat the branches/locations. Therefore, the branches/locations are not able to utilise the Input Credit by filing the GSTR­3B. Further it is pointed out that in terms of Section 16(4) of the Act, the last date for taking the input tax credit for the financial year period ending March 2018 would be the 20th October 2018. In case the sam

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18 (at the instance of the Petitioner). On 17th October2017,itwasadjournedattherequestofthe Respondents in particular to respond to the case made out by the Petitioners. Today, whenthe Petition reached, the Respondents place reliance upon the earlier Additional Affidavit dated 21st September 2018. It does not deal with the above contention urged by the Petitioners. In fact, on facts and/or in law at this stage, the Respondents do not dispute that the Petitioners are entitled to distribute the credit in terms of Section 140(8) of the Act nor dispute that it is entitled to and/or covered by the Assessees' who can file form GSTR­3B, nor that the provisions of Section 16(4) of the Act apply, nor dispute that the last date for filing the GSTR­3B is 20th October 2018 and not doing so would result in the lapse of the credit.
6. In fact the Petitioners location at Delhi had filed a Writ Petition in the Delhi High Court bearing Writ Petition No. C­8691 of 2008 (Indusind Media C

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o the final outcome of the Petition.
7. In view of the above, the undisputed position before us is that the Petitioners are entitled to distribute the Input Credit available with it as on 1st July 2017 amongst its branches/locations. This distribution has not been possible on account of technical problems of the Respondents. Further the availment of input tax credit available on 1st July 2017 has to be done on or before 20th October 2018 in view of Section 16(4) of the Act. Thus, it is likely that the Petitioners may be deprived of the facility of the input tax credit available with it on 1st July 2017, if the same is not taken before 20th October 2018. It is to be noted that the Respondents have extended the time to file TRANS­1 and TRANS­2, but no such extension has been granted to extend the time to file GSTR­3B. Thus, in the above facts, pending the final disposal of the Petition (when these issues will be considered in greater depth), as the system is not accepting it

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The Puducherry Goods and Services Tax (Eleventh Amendment) Rules, 2018.
G.O. Ms. No. 52 Dated:- 19-10-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 52, Puducherry, dated 19th October 2018)
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Puducherry Goods and Services Tax (Eleventh Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect fro

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25th October, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 172, dated the 25th October, 2017 or Government of India, Ministry of Finance, Notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary Part-II, Section 3, sub-section (i) vide number G.S.R. 1321 (E), dated the 23rd October, 2017 or Notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary Part-II, Section 3, sub-section (i) vide number G.S.R. 1272(E), dated the 13th October, 2017 or Notification No.79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary Part-II, section 3, sub-section (i) vid

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The Puducherry Goods and Services Tax (Twelfth Amendment) Rules, 2018.
G.O. Ms. No. 53 Dated:- 19-10-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 53, Puducherry, dated 19th October 2018)
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Puducherry Goods and Services Tax (Twelfth Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect from

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tober, 2017, published in the Gazette of India, Extraordinary Part-II, section 3, sub-section (i), vide number G.S.R. 1321(E), dated the 23rd October, 2017; or
(b) availed the benefit of Government of India, Ministry of Finance, Notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary Part-II, Section 3, sub- sect ion (i), vide number G.S.R. 1272(E) , dated the 13th October, 2017 or Notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary Part-II, Section 3, sub-section (i) vide number G.S.R. 1299(E), dated the 13th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications

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st Export Promotion Capital Goods Scheme or Notification issued vide G.O. Ms. No. 40/2017-Puducherry GST (Rate), dated the 25th October, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 172, dated the 25th October, 2017 or Government of India, Ministry of Finance, Notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary Part-II, Section 3, sub-section (i), vide number G.S.R. 1321 (E), dated the 23rd October, 2017 has been availed; or
(b) availed the benefit under Government of India, Ministry of Finance, Notification No.78/20l7-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary Part-II, Section 3, sub-section (

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