PVC Floor Mat GST Classification at 18% Confirmed by AAR; Split into 9% CGST and 9% SGST.
Case-Laws
GST
Classification of goods – rate of GST – The PVC floor Mat would fall in the Customs Tar
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IWI CRYOGENIC VAPORIZATION SYSTEM (INDIA) PVT. LTD. Versus COMMISSIONER OF CGST AND CENTRAL EXCISE VADODARA-I
Central Excise
2018 (9) TMI 173 – GUJARAT HIGH COURT – [2018] 59 G S.T.R. 329 (Guj)
GUJARAT HIGH COURT – HC
Dated:- 30-8-2018
R/TAX APPEAL No. 1079 of 2018
Central Excise
MR. AKIL KURESHI AND MR. B.N. KARIA, JJ.
For The PETITIONER : Mr DHAVAL SHAH, Advocate
For The RESPONDENT : Ms. MANISHA LAVKUMAR with Ms SHRUTI S PATHAK, AGP
ORAL ORDER
(PER : HONOURABLE Mr. JUSTICE AKIL KURESHI)
This Appeal is filed by the assessee challenging the judgment of the Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad [“the Tribunal” for short] rejecting the application for rectification of an order of the Tribunal.
Brief facts are as under :
The assessee was served with a show cause notice for recovery of unpaid dues with interest and penalty under the service tax regime. Despite opposition by the assessee, the same were confirmed. The issue travelled to th
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tion of law and facts, we do not permit same before us for the first time. However, if it is open for the appellant to file a rectification application before the Tribunal on such basis, we do not prevent him from doing so. Tax Appeal is therefore dismissed.”
The assessee thereupon approached the Tribunal again in an application filed for rectification. Such rectification application came to be dismissed by the impugned order in which the Tribunal held that the assessee had not raised such a contention before the Tribunal, or even before the lower authorities earlier and any exercise by the Tribunal to entertain such a contention to modify the order would amount to review- a power which the Tribunal does not possess.
When we took up the appeal for hearing, two questions were discussed – First was, whether the application for rectification could have been presented beyond the period of limitation prescribed and the second question was-whether the Tribunal was correct in dismissing th
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ing the appeals and making orders under this section, the Appellate Tribunal shall exercise the same powers and follow the same procedure as it exercises and follows in hearing the appeals and make orders under the Central Excise Act, 1944. Thus, the jurisdiction, scope and procedure to be followed by the Tribunal while hearing the appeals under Section 86 of the Finance Act, 1994 are borrowed by reference from the Central Excise Act, 1944. It is undisputed that Section 35C of the Central Excise Act, 1944 which pertains to “Orders of Appellate Tribunal” provides under sub-section [2] thereof that the Appellate Tribunal may, at any time within six months from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section [1] and would make such amendments, if the mistake is brought to its notice by the Department, or any other party to the appeal. Thus, the power of the Tribunal while disposing of appeals in terms of
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er. Even after the High Court dismissed the appeal on 28th January 2016, it appears from the recored that the rectification application was filed nearly six months later. Therefore, only on the question of limitation, rectification application could have been dismissed by the Tribunal; though Tribunal did not advert to this aspect of the matter. When the High Court dismissed the appeal of assessee in the earlier round of litigation, it merely kept liberty open to the assessee to approach the Tribunal by filing rectification application; if it was open for the appellant to do so. The High Court did not mandate the Tribunal to either entertain such an application or open an avenue; which otherwise may have been closed.
Even otherwise, we do not think that the Tribunal has committed any error. The Tribunal recorded that all along, the assessee had never raised such a contention. Before the lower authorities or before the Tribunal, no such ground was raised. Learned advocate Shri Shah dre
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RAJ SANJAYBHAI TANNA Versus UNION OF INDIA
GST
2018 (9) TMI 610 – GUJARAT HIGH COURT – 2018 (17) G. S. T. L. 370 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 30-8-2018
R/WRIT PETITION (PIL) NO. 161 of 2018
GST
MR. AKIL KURESHI AND MR.B.N. KARIA JJ.
Appearance:
MR. RAJ S TANNA (10010) for the PETITIONER(s) No. 1,2 for the RESPONDENT(s) No. 1,3,4
MR PRANAV TRIVEDI, AGP (99) for the RESPONDENT(s) No. 2
ORAL ORDER
(PER : MR. AKIL KURESHI)
1. This petition, in the nature of public interest, is filed by two petitioners. Petitioner No.1 is a practicing advocate, we are informed, mainly on the taxation side. Petitioner No.2 is also a tax consultant though we are informed not a practicing advocate. The petitioners have challeng
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day of delay subject to a maximum of an amount calculated at a quarter per cent of his turnover. Principal contentions of the petitioners are that the Government is trying to recover penalty in the guise of late fee charges. As a result, the dealers losing their valuable right of appeals as well as right to point out that there was sufficient cause preventing them from filing the return within the due date. It was argued before us that in all previous laws which have been repealed by the statutes enacted under the new GST regime, such charges were categorized as penal in nature. Various practical difficulties in filing the returns including such as malfunctioning of the official portal which often times, prevents uploading of the returns we
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o knock the door of justice. The public interest jurisdiction of the High Court and the Supreme Court, over a period of time, has been considerably expanded to take within its sweep range of issues not confined to the assertion of rights of weaker sections of the society or the marginalized groups.
Nevertheless, even after such expansion, public interest is confined to environmental issues, the issues of public accountability and such like. The reference in this respect can be made to the decision of Supreme Court in case of State of Uttaranchal vs. Balwant Singh Chaufal and ors reported in (2013) 3 SCC 402.
3. In the present petition, the petitioners who are themselves active tax consultants and tax practitioners have challenged the vire
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In Re: Erode Manjal Vanigarkal Matrum Kidangu Urimaiyalargal Sangam
GST
2018 (9) TMI 1258 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – 2018 (17) G. S. T. L. 151 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, TAMILNADU – AAR
Dated:- 30-8-2018
TN/06/AAR/2018
GST
MS. MANASA GANGOTRI KATA AND THIRU S. VIJAYAKUMAR, MEMBER,
Note : Any appeal against the advance ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated.
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a ref
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ermitted by the Erode Marketing Committee (hereinafter referred as EMC) Erode. The members permitted by EMC as agents own their godowns where the agriculturists produce are kept, stored in safe custody. A tender is conducted at the premises/ yard of the EMC. The tender is concluded when the selling price is agreed by the agriculturists. Thereafter the buyer raise a bill on the basis of weighment receipt in favour of the agriculturists with full details. An agreement among and between agriculturists, agents and buyer is executed for payment. The buyer issues a cheque for the sale of the agricultural produce to the agents as per the agreement. On realization, the agent takes his commission for service rendered, balance being returned to agriculturist. They have stated that the agent is neither a seller nor a buyer but is a supplier of service done to agriculturalist/producer and is exempt. The applicant stated that he is supplying service to agriculturist which is exempt under Heading 99
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t is seen that the applicant is society registered under Tamilnadu Societies Registration Act 1975 whose members are governed by Erode marketing Committee which an Agricultural is marketing committee licensed under Tamilnadu Agricultural Produce Marketing (Regulation) Act 1987.
Section 2(7) of 'The Tamilnadu Agricultural Produce Marketing (Regulation) Act 1987, defines 'Commission agent' in respect of agricultural produce marketing as follows:
2. (7). “Commission Agent” means a person who by himself or through his servants, buys and sells agricultural produce for another person keeps it to his custody and controls it during the process its purchase and sale, and collects payment therefore from the buyer and pays it to the seller, and receives by way of remuneration a commission or percentage upon the amount involved in each transaction.
Section 7(8) specifies that no person shall
(a) Set up, establish or use, or continue or allow to be continued any place for the purch
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ase of commission sales, no allowance other than a trade allowance separately prescribed shall be charged either to seller or to buyer. If commission is charged to both buyer and seller, the total thereof shall not exceed the maximum prescribed in sub -clause (14).
The applicant submitted the criteria for the Commission Charges subject to the Bye-Laws 24(14) are as follows:
Sl. No.
Month
Commission Amount
1.
Up to 12 Months
3%
2.
Up to 24 Months
4%
3.
Above 24 Months
5%
Also from the agreement note between agriculturist, buyer and agent, weighment slip and invoices furnished, it is seen that the invoice is raised by the agent on the buyer wherein the agriculturist is mentioned as the seller and is signed by the Farmer, agent and the buyer. All the three documents mention the weight of the goods and the sale price and separately indicate the commission amount. Further, it is seen that the buyer pays the agent who after deducting his commission for the services rendered pas
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Board or services provided by a commission agent for sale or purchase of agricultural produce”
NIL
Explanation 4 (vii) and (viii) of the Notification No. 11/2017-CT (Rate) states that:
(vii) “agricultural produce” means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market.”
(viii) “Agricultural Produce Marketing Committee or Board” means any committee or board constituted under a State law for the time being in force of the purpose of regulating the marketing of agricultural produce.
Section 2(5) of CGST Act defines 'agent' as
(5) “agent” means a person, including a factor, broker, commission agent, arhatia, del credere agent, an au
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al produce must take place on in notified areas which are licensed from a Market Committee under that Act. These Commission agents provide the space for storage, weighment and facilitate buying and selling of the produce. The word 'Commission agent' under SI.No. 24 of the Notification No. 11/2017-CT (Rate) is not specifically defined in the said notification but Section 2(5) of the CGST Act defines 'agent' as a person, including commission Agent who carries on the business of supply or receipt of goods or services or both on behalf of another. From the supporting documents and materials filed by the applicant and the various statutory provisions discussed above, it is clear that the activities of the applicant are those services provided by an agent to the farmer, generally provided in relation to agricultural produce in the primary market regulated by a marketing committee. Sub clause 24(14) of the Bye-Laws also specifies that the commission charges are towards Godown
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Payment of taxes for discharge of tax liability as per FORM GSTR-3B.
F.A-3-28-2018-1-V-(76) Dated:- 30-8-2018 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhopal
Bhopal, the 30th August 2018
No. F.A-3-28-2018-1-V-(76).- In exercise of the powers conferred by Section 168 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules). the Commissioner, on the recommendations of the Council, hereby specifies that the return
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In Re: M/s. Goodwill Industrial Canteen
GST
2018 (9) TMI 1335 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – 2018 (17) G. S. T. L. 171 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, TAMILNADU – AAR
Dated:- 30-8-2018
TN/09/AAR/2018
GST
MS. MANASA GANGOTRI KATA AND S. VIJAYAKUMAR, MEMBER
Note. Any appeal against the advance ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated.
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under
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hat, on interpretation of Notification 11/2017CT(R) dated 28/06/2017 as amended, they assume that GST for the catering services rendered by them is 5%.
3. The Authorised Representative of the Applicant was personally heard in the matter on 08.05.2018. In the first hearing, the Applicant submitted, that they enter into contracts with companies on whose rent free premises where food is supplied, no payment is taken from employees of the company. They submitted that it is a catering service and eligible for SI.No. 7(i) of Notification No. 11/17 as amended. In the subsequent hearing, the applicant submitted a copy of Contract which is indicative of all their contracts and stated that they are submitting a copy of Advance Ruling of Gujarat on similar issue which has held that Sl.No. 7(v) of Notification No. 11/17 is applicable and that in their case too Sl.No. 7(v) applies at 18%, that they are already raising invoices at 18%, they only supply to Industries/commercial entities and not to e
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th November 2017 to the case at hand. In the case at hand, the Applicant is engaged in supplying food and beverages at the canteen of their customers. From the contracts furnished, it is seen that the Applicant supplies the food in the place of business of the Service Recipient. The charges are received from the companies monthly basis on the coupons collected. In short, it is deciphered that the Applicant is vested with management of the canteen facilities. The Applicant himself does not get paid for by the consumers of the food and beverages. The Recipient of the services are the companies who enter into contract with the applicant. Supply of food is classified under 9963. The issue to be decided is whether the supply of the applicant falls under 7(i) of Notification No. 11/2017 dated 28.06.2017 or under 7(v) of the said Notification. The relevant extracts and the changes these entries underwent are detailed below:
5.1 Notification 11/2017-C.T. (Rate) dated 28th June 2017 provides t
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ce is for cash deferred payment or other valuable consideration.
9
–
The tax rates under Sl.No. 7 came under Scrutiny and the same was taken up by the council for consideration. Tax Structure of different categories of Restaurants, with a view to their possible rationalization / reduction was mandated to be examined. The same was examined at the 23rd Meeting of the GST Council held on 10th November 2017. The council discussed the various aspects involved in respect of the rate of tax on the supply is reproduced below:
65.28. The Hon'ble Chairperson proposed a tax rate of 18% with input tax credit on the outdoor catering. The Hon'ble Chief Minister of Puducherry observed that a tax rate of 18% on outdoor catering was too high. The Hon'ble Chairperson observed that historically, this was the prevailing rate of tax on outdoor catering. The Hon'ble Deputy Chief Minister of Delhi stated that a tax rate of 18% on outdoor catering could lead to tax evasion. He cautioned th
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%. The Hon'ble Chairperson observed that low rate of tax for one sector would lead to demand for lowering tax for other services sector also. The Hon'ble Minister from Uttar Pradesh proposed to keep a uniform tax rate of 12% without input tax credit as it would be bad optics to charge tax at the rate of 18% on outdoor catering and 5% on restaurant. The Secretary stated that this proposal would not be acceptable to the trade. The Hon'ble Minister from Assam did not support this proposal and stated that this would lead to increase in prices.
65.29. Keeping in view the discussion as above, the Council agreed to apply tax rate of 5% tax without input tax credit on all standalone restaurants and a rate of tax of 18% with input tax credit on a restaurant in a hotel having room of declared tariff of more than Rs. 7,500 per night. The take-away food from a restaurant shall have similar tax treatment as that for the restaurant. Outdoor catering shall, however, attract tax at the r
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r lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken
[Please refer to Explanation no. (iv)].”;
And no amendment was made in Sl.No 7(v) of Notification No. 11/2017 CT (Rate)
5.2 The above amendment is based on the decision of the GST Council, in its 23rd meeting held on 10th November 2017 which is given supra. From the discussions, it is evident that the intention of having tax rate of 5% as in Sl.no 7(i) is only in respect of supply of foods in Standalone restaurants and other similar eatin
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o restaurants has been taken by the council. Therefore, the supply of food by the applicant in the premises of client, whether prepared in that place or brought and served is more appropriately covered by the description at Sl.No. 7(v) of the Notification No. 11/2017 -C.T. (Rate) dated 28.06.2017 and is liable to tax at 9% CGST and 9% SGST.
5.3 GST Council in the 27th Council Meeting held on 4th May 2018, discussed and on 21.07.2018, the following decision as given in the press note was taken and the same is reiterated below:
18. Rationalize entry relating to composite supply of food and drinks in restaurant, mess, canteen, eating joints and such supplies to institutions (educational, office, factory, hospital) on contractual basis at GST rate of 5%: and making it clear that the scope of outdoor catering under 7(v) is restricted to supplies in case of outdoor/indoor functions that are event based and occasional in nature.
To effect the above decision of the Council, the Notification
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teria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
From the above, it is clear that the instant case of the applicant is making supply of services in the dining space of the industrial units and offices which is squarely covered in the Explanation 1 to Sl.No 7(i) and SI.No 7(v) now only covers supply at functions which are occasional and event based. The supply of food to institutions which were earlier covered under entry at Sl.No. 7(v) has been included under Sl.No. 7(i) of the Notification No. 11/2017-CT (Rate) with effect from 27th July 2018 and thereupon is liable to tax at the rate of 5% subject to t
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In Re: M/s. C.P.R. Mill
GST
2018 (9) TMI 1336 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – 2018 (17) G. S. T. L. 146 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, TAMILNADU – AAR
Dated:- 30-8-2018
TN/08/AAR/2018
GST
MS. MANASA GANGOTRI KATA S. VIJAYAKUMAR, MEMBER
Note : Any appeal against the advance ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated.
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Good
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r domestic animals as an essential raise for the maintenance of life, but also that feed which is supplied over and above the maintenance requirements for growth or fattening and for production purposes such as re-production, for production of milk meat and wool and in the case of animals, also for efficient output of work. The Applicants have produced the certificates of analysts of the product manufactured by them which is sold as “cattle feed” Cake Form, duly issued by the Department of Animal Institution, Veterinary College and Research Institute, Orathanadu, Thanjavur, both in respect of cattle feed Cake Form and groundnut oil cake. Additionally, a test report from the CSIR – Central Food Technological Research Institute, Mysore was also procured by the Applicant. The applicant has stated that there is a considerable difference in composition of the Applicant's cattle feed (in cake form) and that of groundnut oil cakes.
2.1 M/S. CPR Mill has stated that as per the proceedings
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is exempted for intrastate supplies of goods as under Schedule vide Notification No. 2 of 2017 in Serial No. 102.
3. The Authorized Representative of the Applicant was heard in the matter. They submitted that the raw material is groundnut oil cake and submitted invoice, test reports of both raw material and output / cattle feed and manufacturing process flowchart. They also provided video clipping of manufacturing process and costing details of the product.
4. The details and documents furnished were examined. From the various submissions of the applicant, it is seen that the product under consideration, 'Cattle Feed in Cake Form' is manufactured by pulverizing Groundnut oil cake, husked rice with broken and black broken rice pulverized separately, which are spread over and then jaggery, salt & water are added, mixed, thoroughly crushed and left for condensing itself into solid form and steamed to result in 'Cattle feed in Cake Form'. The breakup of the ingredients fo
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n to be answered is whether the product is classifiable under Ch. 2305 or under Ch. 2309. In terms of explanation (iii) and (iv) to Notification No. 1/2017 – Central Tax (Rate) dt. 28-06-2017, tariff heading, sub-heading, heading and chapter shall mean respectively a tariff item, subheading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 and the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall be applied for the interpretation and classification of goods.
As per Harmonised System of Nomenclature Explanatory Notes 2017, the chapter notes for Chapter 23 and specifically heading 2305 and 2309 has been examined. The relevant extracts of the above are as under :
NOTE :
Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal ma
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excludes :
(a) Oil dregs (heading 15.22)
(b) Protein concentrates obtained by the elimination of certain constituents of defatted soya-bean flour (used as additives in food preparations) and textured soya-bean flour (heading 21.06),
23.09 Preparations of a kind used in animal feeding.
2309.10 Dog or cat food, put up for retail sale
2309.90 Other
This heading covers sweetened forage and prepared animal feeding stuffs consisting of a mixture of several nutrients designed:
(1) to provide the animal with a rational and balanced daily diet (complete feed);
(2) to achieve a suitable daily diet by supplementing the basic farm-produced feed with organic or inorganic substances (supplementary feed); or
(3) for use in making complete or supplementary feeds,
The heading includes products of a kind used in animal feeding, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, for example, in
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ilding up bones and, in the case of poultry, making egg-shells. The most commonly used contain phosphorus, chlorine, sodium, potassium, iron iodine, etc.
(C) PREPARATIONS FOR USE IN MAKING THE COMPLETE FEEDS OR SUPPLEMENTARY FEEDS DESCRIBED IN (A) AND (B) ABOVE
These preparations, known in trade as “premixes”, are, generally speaking, compound compositions consisting of a number of substances (sometimes called additives) the nature and proportions of which vary according to the animal production required. These substances are of three types:
(1) Those which improve digestion and, more generally, ensure that the animal makes good use of the feeds and safeguard its health : vitamins or provitamins, amino-acids, antibiotics, coccidiostats, trace elements, emulsifiers, flavourings and appetisers, etc.
(2) Those designed to preserve the feeding stuffs (particularly the fatty components) until consumption by the animal : stabilisers, anti-oxidants, etc.
(3) Those which serve as carri
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e lost the essential characteristics of the original material. From the submissions of the applicant, it is seen that the product is not merely groundnut oil cake/residue but is manufactured by combining groundnut oil cake with broken rice, jaggery, salt and water and leaving the mixture for condensing itself into solid form and finally steamed. Further, the applicant states that the product is meant for domestic animals or birds as an essential raise for the maintenance of life, but also that feed which is supplied over and above the maintenance requirements for growth or fattening and for production purposes such as re-production, for production of milk, eggs, meat, wool or feathers and in the case of animals, also for efficient output of work. The product in hand, the 'Cattle feed' is manufactured using 'Groundnut oil cake' as a raw material along with other raw materials. Further, as per the test reports, the content of ash, protein, salt, fat, moisture, calcium, ph
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In Re: M/s. Brakes India Private Limited,
GST
2018 (9) TMI 1337 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – 2018 (17) G. S. T. L. 168 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, TAMILNADU – AAR
Dated:- 30-8-2018
AAR TN No. 7/AAR/2018
GST
MS. MANASA GANGOTRI KATA AND S. VIJAYAKUMAR, MEMBER
Note : Any appeal against the advance ruling order shall be filed before the Tamilnadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated.
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisio
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by the Applicant is covered under Sl.No. 170 of Schedule IV of Notification 1/2017 dated 28.06.2017- Integrated Tax (Rate) (hereinafter referred to as the GST Tariff Notification), i.e., under Tariff Heading 8708 attracting GST at 28% or under Sl.No.182 B of Schedule III of the Rate Notification i.e., under Tariff Heading 6813 attracting GST Rate of 18%?
2. M/s. Brakes India Private Limited has stated that Disc Brake Pads are commonly used in the brake assembly of motor vehicles also known as caliper brakes, to cause friction, which would assist the vehicle to slow down or stop. Disc Brake Pads contain two elements, i.e., one, the Disc Pad which is made of friction materials and the backing plate made of steel which is coated with an adhesive. These two elements when brought together, form what is referred to as the 'Disc Brake Pads'. The two-main processes that the Disc pads (friction material) and the backing plate undergo are the process of using adhesives to bond the friction mate
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018. They also furnished the ruling of AAR in the State of Uttarkhand in respect of classification of Disc Brake Pads and applicable rate of tax under GST based on the application received from M/S. Indo German Brakes Private Limited. In the written submission, the applicant has stated that the product is not classifiable under CTH 6813 as HSN Explanatory Notes to CTH 6813 specifically excludes Mounted Brake Linings. The applicant further stated that they are rightly classifiable under CTH 8708 at 28% under Sl. No 170 of Notification 1/2017 dated 28.06.2017- Integrated Tax (Rate) as amended dated 28.06.2017.
4. On examination of the documents submitted, it is seen that the product in question is an assembly consisting of friction material and a steel back plate. The friction material comprises of organic fibers, binding material, steel wool powder, synthetic/natural graphite, fillers etc. Its purpose is to provide the necessary frictional force when in contact with the disc while brak
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ding, 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 and the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall be applied for the interpretation and classification of goods.
5.2. Chapter Heading 6813 states:
Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, fir brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials
HSN Explanatory Notes to Heading 6813 provides for specific exclusions as under:
The Heading excludes:
(a) Friction materials not containing mineral materials or cellulose fibre (e.g., those of cork); these are generally classified acco
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circular cavities, perforated tongues or similar fittings for disc brakes, these are classified as parts of the machines or vehicles for which they are designed. In the present case, the product consists of a friction material (made up of organic fibers and minerals, graphite) which is bonded with a steel backing plate forming an integrated component. Heading 6813 specifically excludes such mounted brake linings which are rightly classifiable as parts of vehicles for which they are designed. It is used in automotive vehicle brakes to stop or slow down the vehicle. Parts of the motor vehicles of heading 8701 to 8705 are classifiable under Heading 8708. Explanatory Notes to CTH 8708 also covers Brakes (shoe, segment, disc, etc.) and parts thereof (plates', drums, cylinders, mounted linings, oil reservoirs fir hydraulic brakes, etc). Thus the product to be classified 'Disk brake Pads', a part of the motor vehicle, classifiable under Heading 87083000 as 'Brakes and servo-brakes; parts the
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In Re: Amalgamations Valeo Clutch Private Limited
GST
2018 (9) TMI 1338 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – TMI
AUTHORITY FOR ADVANCE RULING, TAMILNADU – AAR
Dated:- 30-8-2018
TN/05/AAR/2018
GST
MS. MANASA GANGOTRI KATA AND S. VIJAYAKUMAR, MEMBER
Note : Any appeal against the advance ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same
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a copy of Challan evidencing payment of application fees of Rs. 5,000/-each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017.They are registered under GST vide Registration No. 33AAACA9038P1ZE.
They have preferred an application seeking Advance Ruling on the following questions.
i. Whether amortization of value of free tools/ dies received form customer to be included for valuation of goods or not?
ii. If the GST is applicable on the amortized value, what is the procedure for calculating the GST and reflecting the same in GST invoice format
iii. How to declare the transactions in GSTR-1 & GSTR -3 and GSTR-3B
2.0 The Applicant has stated that the OEM recipients, invariably supply tools, dies and / or moulds('t
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submit copies of contracts with clients and invoices, documents/ given by clients and procured by third party- Copies for all scenarios will be submitted in 10 days. The representative further presented their submissions. The applicant did not furnish the required documents. The applicant was extended another opportunity to be heard and furnish the documents on 25.07.2018 and again on 07.08.2018
4. The applicant vide their letter dated 09.08.2018 has referred to the PH posted on 07.08.2018 in connection with the subject application seeking a ruling on the aspect of amortization. They have stated that subsequent to their application, a circular No.47/21/2018GST dated 08.06.2018 has been issued by CBIC which has effectively clarified variou
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In Re: M/s. Lambda Therapeutic Research Limited
GST
2018 (10) TMI 303 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 87 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 30-8-2018
GUJ/GAAR/ADM/2018/34 IN APPLICATION NO. Advance Ruling/SGST&CGST/2018/AR/35
GST
R.B. MANKODI AND G.C. JAIN, MEMBER
Present for the applicant : Shri Jigar Shah (M/s. Lakshmikumaran & Sridharan)
The applicant M/s. Lambda Therapeutic Research Limited has filed application for advance ruling for determination of 'place of supply' while providing services of scientific testing and technical analysis on pharmaceutical products.
2. The applicant submitted that the company is a global clinical research organization and inter-alia engaged in conducting bio-availability and bioequivalence and clinical trials for various pharmaceutical companies located in and outside India. In the process of providing the above services, the applicant provides scientific test
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T Act, 2017') and will consequently fall under 'zero rated supply' as per Section 16 of the IGST Act, 2017.
4. The applicant referred to Section 2(6), 13 and 16 of the IGST Act, 2017 and Rule 4 of the Place of Provision of Service Rules, 2012 (erstwhile). The applicant also referred to decisions in the cases of CCE, Pune-I vs. Sai Life Sciences Ltd. [2016 (2) TMI 724] and Principal Commissioner of Central Excise, Pune-I Vs. Advinus Therapeutics Ltd. [2016 (12) TMI 34]
5. The personal hearing for admission of the said application for advance ruling was fixed on 18.01.2018, however, on the request of the applicant, the adjournment was granted. During the personal hearing held on 05.02.2018, authorized representative wanted to amend the application qua formation of question and wanted to convince this authority on the issue of jurisdiction, which request was acceded to.
6. The applicant, vide letter received on 27.02.2018 submitted the revised application, wherein the following questio
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IGST Act, 2017. The applicant referred to Section 97(2)(e) and submitted that the said provision makes it clear that in cases pertaining to determination of liability to pay tax on any goods or services or both, the advance ruling authority shall have the jurisdiction to hear the matter. The applicant also referred to clauses (i), (ix), (xvii) and (xviii) of Section 20 of the IGST Act, 2017 and submitted that in matters pertaining to liability to pay tax in certain cases, provisions of CGST Act shall apply and the jurisdiction of this authority to entertain the present application seeking advance ruling shall be determined by Section 97 of the CGST Act. Therefore, the provisions of IGST Act, 2017 itself enable the applicant to file the application for advance ruling.
8.2 The applicant further submitted that on a careful reading of Section 97(2) of CGST Act, it can be observed that the issues covered therein are overlapping and are also wide enough to cover various issues under its amb
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e IGST Act, 2017 and submitted that while determining the applicant's liability to pay tax, incidental questions as to whether the activity falls under export of service requires to be answered which will in turn depend upon whether it is export of service or not. In other words, the advance ruling is sought to determine the taxability itself and it is in the course of that determination, the ancillary issues are required to be dealt with. It is submitted that in respect of determination of liability to pay tax on any goods or services or both, the applicant is eligible to seek an advance ruling.
8.4 The applicant submitted that in the present case, the applicant satisfies the criterion required for filing the application for advance ruling and therefore, this authority possesses the jurisdiction to hear the application filed by the applicant.
9. On the personal hearing held on 05.04.2018, the authorized representative of the applicant reiterated the submissions already made and subm
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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).
13.1 The issue whether the activity of the applicant provided to foreign clients towards scientific testing and technical analysis services on pharmaceutical products which are supplied by an entity situated outside India would be treated as 'export of service' under the provisions of th
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he supplier or the location of the recipient of services is outside India are contained in Section 13 of the IGST Act, 2017. Section 16 of the IGST Act, 2017 provides that 'zero rated supply' means any of the following supplies of goods or services or both, namely :-
(a) export of goods or services or both; or
(b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone Unit.
13.4 Thus, the entire issue is intrinsically related to determination of 'place of supply' of service by the applicant.
13.5 The applicant has filed application for advance ruling for determination of 'place of supply' while providing services of scientific testing and technical analysis on pharmaceutical products. Thus, the applicant is well aware that the issue is related to 'place of supply'.
13.6 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
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In Re: M/s. Gokul Agro Resources Limited
GST
2018 (10) TMI 308 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 68 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 30-8-2018
GUJ/GAAR/R/2018/18 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/30)
GST
R.B. MANKODI AND G.C. JAIN MEMBER
Present for the applicant: Shri Ankit Parikh, CA
The applicant, M/s. Gokul Agro Resources Limited, is engaged in the business of Oil Seed Crushing (Oil Mills), Refining Oil, Solvent Extraction, Fractionation, Hydrogenation and Packing. The applicant is dealing in edible oil such as Soyabean Oil, Cottonseed Oil, Mustard Oil, Groundnut Oil, Palm oil (Palmolein), Sunflower Oil, Vanaspati and Industrial Oil such as Castor Oil.
2.1 The applicant has submitted that it purchases Crude Palm Oil (HSN 1511 10 00) from either a foreign vendor or local vendor. Thereafter, the said Crude Palm Oil is refined in the storage tank from which Refined Palm Oil
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heat exchanger before being fed into the crystallizer. The feeding of oil into the crystallizers is more or less continuous. Once the oil reaches high level, the crystallizer is ready for the cooling programme.
The cooling cycle for each crystallizer is being controlled by an individual microprocessor – based programmable controller. Cooling tower water is used for initial pre-cooling, thereby saving energy. Due to the large cooling surface in crystallizer in relation to the volume of oil, the applicant is able to obtain crystallized slurry, which are proven to be most suitable for the membrane filtration system.
The cooling cycle for each crystallizer is completed within a few hours. The crystallized slurry is then ready to be filtered at the membrane filtration system.
Filtration Section
The partially crystallized RBD palm oil is fed to membrane filter press by filter feed pump. The filter is of mixed packed type and 3-piece detachable type of rubber membrane with individual squ
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as it is an outcome of Refined Palm Oil undergoing fractionation process. Also, Chapter 3823 mainly deals with the products which are more from the perspective of industrial use and not used for food application meant for human consumption. The applicant submitted that the RBD Palm Stearin which is manufactured by it is completely used for food applications meant for human consumptions. Hence, the applicant is of the view that RBD Palm Stearin should fall under Chapter 1511 and not under Chapter 3823.
6.1 The applicant, vide their letter dated 04.01.2018, submitted sample copies of Central Excise Invoices issued during April, 2017 and May, 2017 and copy of Central Excise Return for the month of June, 2017 wherein Central Excise Duty was paid under Chapter 38231900. It is further submitted that during the earlier law, the applicant was of the opinion that RBD Palm Stearin would fall under Chapter 3823 1112 and 3823 1119 and had raised the invoices by charging Excise Duty at the rate o
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usion as to whether the product falls under Chapter 15 or Chapter 38 of the GST Tariff.
7. The Central Goods and Services Tax and Central Excise Commissionerate, Ahmedabad North inter-alia referred to Circular No. 81/2002-Customs dated 03.12.2002 wherein CRCL has advised that 'palm stearine' falling under heading 15.11 is basically triglyceride (Esters) of fatty acids and 'Stearin' falling under heading 38.23 is basically a free fatty acid. It is submitted that the triglyceride of fatty acids (esters) and free fatty acids are two different organic compounds and distinguishable by chemical tests i.e. by determining the ester value.
8. We have considered the submissions made by the applicant in their application for advance ruling as well as at the time of personal hearing and views of Central Goods and Services Tax and Central Excise Commissionerate, Ahmedabad North.
9. The issue involved in this case is regarding classification of the product 'RBD (Refined Bleached Deodorised) Palm
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irst Schedule to the Customs Tariff Act, 1975, prior to enactment of the Finance Act, 2017 were as under-
HS Code
Description of goods
Unit
(1)
(2)
(3)
1511
Palm oil and its fractions, whether or not refined, but not chemically modified
1511 10 00
– Crude oil
kg.
1511 90
– Other
1511 90 10
Refined bleached deodorized palm oil
kg.
1511 90 20
Refined bleached deodorized palmolein
kg.
1511 90 90
Other
kg.
HS Code
Description of goods
Unit
(1)
(2)
(3)
3823
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols
– Industrial monocarboxylic fatty acids; acid oils from refining:
3823 11
Stearic acid :
Palm stearin :
3823 11 11
– Crude
kg.
3823 11 12
– RBD
kg.
3823 11 19
– Other
kg.
3823 11 90
Other stearic acid or stearin
kg.
3823 12 00
Oleic acid
kg.
3823 13 00
Tall oil fatty acids
kg.
3823 19 00
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ary (TRU-I), it has been mentioned as follows :
S.No.
Amendment
Clause of the Finance Bill, 2017
1
To:
(i) ………
(ii) Create new tariff item 1511 90 30 for Refined bleached deodorised palm stearin” to harmonize Customs Tariff in accordance with WCO classification decision.
(iii) Substitute tariff items 3823 11 11 to 3823 11 90 and entries relating thereto with tariff item 3823 11 00.
(iv) ……
[109(b)]
11.4 Therefore, the relevant entries for Chapter Heading 1511 and 3823 of the First Schedule to the Customs Tariff Act, 1975 are now as under –
HS Code
Description of goods
Unit
(1)
(2)
(3)
1511
Palm oil and its fractions, whether or not refined, but not chemically modified
1511 10 00
– Crude oil
kg.
1511 90
– Other
1511 90 10
Refined bleached deodorized palm oil
kg.
1511 90 20
Refined bleached deodorized palmolein
kg.
1511 90 30
Refined bleached
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in the context of the then existing entries in the First Schedule to the Customs Tariff Act, 1975. Similarly, in the judgement of Hon'ble Supreme Court, in the case of Commissioner of Central Excise, Customs & Service Tax, Vishakhapatnam Vs. Jocil Ltd. [2011 (263) E.L.T. 9 (S.C.)] = 2010 (12) TMI 24 – SUPREME COURT OF INDIA, it was held that 'palm stearin' is specifically identified in Chapter sub-heading No. 3823 11 as 'Palm Stearin', and further differentiated as 'Crude' and 'RBD' in sub-heading Nos. 3823 11 11 and 3823 11 12 respectively. However, the said judgement was rendered for the period August, 2003 to November, 2004, in the context of entries in the First Schedule to the Customs Tariff Act, 1975 existing during that period. As the relevant entries for Chapter Heading 1511 and 3823 have been amended vide Finance Act, 2017, the CBEC Circular No. 81/2002-Customs dated 3.12.2002 and the Hon'ble Supreme Court's judgement in the case of Jocil Ltd. (supra) are not applicable in th
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In Re: Take Off Academy (Nidhi Rahul Gandhi)
GST
2018 (10) TMI 345 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 63 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 30-8-2018
GUJ/GAAR/ADM/2018/33 IN APPLICATION NO. Advance Ruling/SGST&CGST/2018/AR/31
GST
R.B. MANKODI AND G.C. JAIN MEMBER
Present for the applicant: Shri Samir Siddhapuria, Advocate
The applicant Take Off Academy has filed application seeking advance ruling on following questions –
(a) The consideration received from M/s. Pearson VUE, for Tax Invoice No. 001 dated 31st July, 2017 for conducting test on behalf of M/s. Pearson VUE in India is export of services u/s 16(1)(a) of the IGST Act or not?
(b) If the answer of the above question is negative then transaction of supply of services is intra state supply of service or interstate supply of services?
2. The applicant has submitted that Pearson US enters into an agreement with certain Indian Organizations / e
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ving exams. It is therefore submitted that the applicant is providing services to the recipient situated outside India and receiving consideration from outside India and hence considering the provisions of Section 2(6), 2(14), 2(15), 13 and 16 of the Integrated Goods and Services Tax Act, 2017 (herein after referred to as the 'IGST Act, 2017') and Section 2(93) of the Central Goods and Service Tax Act, 2017 (herein after referred to as the 'CGST Act, 2017'), the supply of services provided by the applicant to M/s. Pearson VUE is required to be held as export of service as zero rated supply.
3. The personal hearing for admission of the said application for advance ruling was held on 18.01.2018. Shri Siddhapuria was given an opportunity to explain as to how this authority is having jurisdiction to decide this matter and was also given liberty to re-frame / amend application, if he wanted.
4. The personal hearing for admission of the said application for advance ruling was again held on
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this authority has jurisdiction to decide the liability to pay tax under Section 97(2)(a) and (e). The applicant also referred to Section 20 of the IGST Act, 2017 and submitted that sub-section (xvii) of said Section 20 clearly provides that the advance ruling provision of CGST Act will mutatis mutandis applies to the IGST Act, 2017, therefore this authority is having jurisdiction to decide the question posed for determination. The applicant also referred to rulings given by West Bengal Authority for Advance Ruling and Kerala Authority for Advance Ruling.
7. We have considered the submissions made by the applicant in application for advance ruling, in the letters dated 21.03.2018 and 12.04.2018 as well as submissions made during the course of personal hearings.
8. Section 97(2) of the CGST Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the 'GGST Act, 2017') empowers the Advance Ruling Authority to decide the issues, which are as follows :-
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of service' under the provisions of the IGST Act, 2017 can be determined in light of various provisions of the IGST Act, 2017, including Section 2(6), which defines 'export of services'.
9.2 The definition of “export of services” as per Section 2(6) of the IGST Act, 2017 is as follows :-
“2(6) – “export of services” means the supply of any service when,
(i) the supplier of service is located in India;
(ii) the recipient of service is located outside India;
(iii) the place of supply of service is outside India;
(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and
(v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8;”
Thus, one of the important requirements of supply of any service to be treated as 'export of service' is that the place of supply of service is outside India.
9.3 The provisions for determination of pl
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ction 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. In the Advance Ruling dated 21.03.2018 of West Bengal Authority for Advance Ruling in case of Global Reach Education Services Pvt. Ltd., it has been held that had there been a dispute relating to 'place of supply' that authority would not provide a ruling on the issue at all. In the Advance Ruling dated 26.03.2018 of Kerala Authority for Advance Ruling in case of M/s. Synthite Industries Ltd., there has been no discussion or decision as to whether the advance ruli
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M/s Udyog Mandir Versus CGST, Jodhpur
Central Excise
2018 (10) TMI 393 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 30-8-2018
Appeal No. E/51871/2018-DB – A/52936/2018-EX[DB]
Central Excise
Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical)
Shri G.K. Mahajan, Advocate – for the appellant
Shri V.B. Jain, D.R. – for the respondent
ORDER
Per Anil Choudhary:
Heard both the parties.
2. The appellant is engaged in manufacture of refined oils falling under Central Excise Tariff sub-Heading 15219090. During the relevant period, the refined oils remained exempted on payment of central excise duty vide Notification No. 115/75-CE dated 30.4.1975. During the process of manufacture of re
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fication No. 89/95-CE dated 18.5.1995 and by virtue of this notification, they are not required to pay any duty on such products as mentioned in the show cause notice. The Notification No. 89/95-CE dated 18/5/1995 exempts waste, parings and scrap manufactured in a factory manufacturing some final product which is either chargeable to nil rate of duty or is fully exempted from duty by an exemption notification issued under Section 5A of Central Excise Act, 1944. The basic contention of the appellant since beginning has been that the products as mentioned in the foregoing pares arising as waste or by-product during the manufacture of refined edible oil are entitled for the benefit of Notification 89/95-CE dated 18/05/1995. This argument of th
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ure is for refined rice brain oil ;
(c) The items in question cannot be called as manufactured excisable goods. These incidental products are nothing but waste arising during the course of refining of rice brain oil and as such cover by the exemption Notification No. 89/95-CE.
5. Following the above judgment of the Larger Bench in the case of Ricela Health Foods Ltd. and ors. vs. CCE, Chandigarh, the Regional Bench of this Tribunal in Allahabad has also extended the benefit of Notification 89/1995-CE on clearances of waste products such as fatty acid oil, sludge, soap stock (gums) and spent earth generated during the manufacture of refined edible oil.
6. In view of above, as the issue involved in the appeal is already settled and followi
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REGARDING POWER ASSIGNED TO ENFORCEMENT UNIT UNDER UPGST ACT
Circular No. 1819031/551 Dated:- 30-8-2018 Uttar Pradesh SGST
GST – States
=============
Document 1
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(à ¤Âà ¤¡à ¥ââ¬Ã ¥¦à ¤â⬢à ¤®à ¤¿à ¥¦ – à ¤Åâà ¥ââ¬Ã ¥¦à ¤Âà ¤¸à ¥¦à ¤Ÿà ¥ââ¬Ã ¥¦ – à ¤¸à ¥â⬡à ¤²)
à ¤²à ¤ââ¬âà ¤¨à ¤Š:: à ¤¦à ¤Â
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¤°à ¥Âà ¤¤à ¤¨ à ¤â⬢à ¤¾à ¤°à ¥Âà ¤¯à ¥â⬹à ¤ââ¬Å¡ à ¤¹à ¥â⬡à ¤¤à ¥Â
à ¤ªà ¥Âà ¤°à ¤¦à ¤¤à ¥Âà ¤¤ à ¤¶à ¤â⬢à ¥Âà ¤¤à ¤¿à ¤¯à ¤¾à ¤ââ¬Å¡ à ¥¤
à ¤â⬰à ¤¤à ¥Âà ¤¤à ¤° à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶ à ¤®à ¤¾à ¤² à ¤Âà ¤µà ¤ââ¬Å¡ à ¤¸à ¥â⬡à ¤µà ¤¾ à ¤â⬢à ¤° à ¤â⬦à ¤§à ¤¿à ¤¨à ¤¿à ¤¯à ¤® 2017 à ¤â⬢à ¥â⬡ à ¤â⬦à ¤¨à ¥Âà ¤¤à ¤°à ¥Âà ¤ââ¬âà ¤¤ à ¤Âà ¤â⬢à ¥Âà ¤Ÿ à ¤â⬢à ¥â⬡ à ¤ªà ¥Âà ¤°à ¤¾à ¤µà ¤¿à ¤§à ¤¾à ¤¨à ¥â⬹à ¤ââ¬Å¡ à ¤â⬢à ¤¾
à ¤â⬦à ¤¨à ¥Âà ¤ªà ¤¾à ¤²à ¤¨ à ¤¸à ¥Âà ¤¨à ¤¿à ¤¶à ¥Âà ¤šà ¤¿à ¤¤ à ¤â⬢à ¤°à ¤¾à ¤¨à ¥â⬡ à ¤Âà ¤µà ¤ââ¬Å¡ à ¤â⬢à ¤°à ¤¾à ¤ªà ¤µà ¤ââ¬Å¡Ã ¤¨ à ¤°à ¥â⬹à ¤â⬢à ¤¨à ¥â⬡ à ¤¹à ¥â⬡à ¤¤à ¥ à ¤¨à ¤¿à ¤®à ¥Âà ¤¨ à ¤µà ¥Âà ¤¯à ¤µà ¤¸à ¥Âà ¤¥à ¤¾à ¤Âà ¤ââ¬Å¡ à ¤â⬢à ¥â⬠à ¤ââ¬âà ¤¯à ¥â⬠à ¤¹à ¥Ëâ à ¤ââ¬Å¡ à ¥¤
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¤¸à ¤®à ¥Âà ¤µà ¥Âà ¤¯à ¤µà ¤¹à ¤¾à ¤°à ¥â⬹à ¤ââ¬Å¡ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤¸à ¥Âà ¤Ÿà ¥â⬰à ¤â⬢ à ¤â⬢à ¥â⬹ à ¤â⬺à ¥Âà ¤ªà ¤¾à ¤¯à ¤¾
à ¤ââ¬âà ¤¯à ¤¾ à ¤¹à ¥Ëâ à ¤¯à ¤¾ à ¤Âà ¤â⬢à ¥Âà ¤Ÿ à ¤â⬢à ¥â⬡ à ¤ªà ¥Âà ¤°à ¤¾à ¤µà ¤¿à ¤§à ¤¾à ¤¨à ¥â⬹à ¤ââ¬Å¡ à ¤â⬢à ¥â⬡ à ¤â⬦à ¤¨à ¥Âà ¤¤à ¤°à ¥Âà ¤ââ¬âà ¤¤ à ¤â⬦à ¤¨à ¥Âà ¤®à ¤¨à ¥Âà ¤¯ à ¤â⬠à ¤Ëâ à ¥¦à ¤Ÿà ¥ââ¬Ã ¥¦à ¤¸à ¥ââ¬Ã ¥¦ à ¤¸à ¥â⬡ à ¤â⬦à ¤§à ¤¿à ¤â⬢
à ¤â⬠à ¤Ëâ à ¥¦à ¤Ÿà ¥ââ¬Ã ¥¦
à ¤¸à ¥ââ¬Ã ¥¦ à ¤â⬢à ¤¾ à ¤â⬢à ¥Âà ¤²à ¥â⬡à ¤® à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤ââ¬âà ¤¯à ¤¾ à ¤¹à ¥Ëâ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤â⬢à ¤°à ¤¾à ¤ªà ¤µà ¤ââ¬Å¡Ã ¤šà ¤¨ à ¤â⬢à ¥â⬡ à ¤â⬰à ¤¦à ¤¦à ¥â⬡à ¤¶à ¥Âà ¤¯ à ¤¸à ¥â⬡ à ¤â⬦à ¤§à ¤¿à ¤¨à ¤¿à ¤¯à ¤® à ¤â⬢à ¥â⬡
à ¤ªà ¥Âà ¤°à ¤¾à ¤µà ¤¿à ¤§à ¤¾à ¤¨à ¥â⬹à ¤ââ¬Å¡ Ã
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à ¤¡à ¤¾à ¤°à ¤£ à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤ââ¬âà ¤¯à ¤¾ à ¤¹à ¥Ëâ à ¤Åâà ¤¿à ¤¸
à ¤ªà ¤° à ¤â⬢à ¤° à ¤â⬢à ¥â⬠à ¤â⬦à ¤¦à ¤¾à ¤¯à ¤ââ¬âà ¥â⬠à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡ à ¤¹à ¥Âà ¤Ëâ à ¤¹à ¥Ëâ à ¤¯à ¤¾ à ¤®à ¤¾à ¤² à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤²à ¥â⬡à ¤ââ¬âà ¤¾à ¤ªà ¥Âà ¤¸à ¥Âà ¤¤à ¤â⬢à ¥â⬡à ¤ââ¬Å¡ à ¤â⬡à ¤¸ à ¤ªà ¥Âà ¤°à ¤â⬢à ¤¾à ¤° à ¤°à ¤ââ¬âà ¥â⬠à ¤ââ¬âà ¤¯à ¥â⬠à ¤¹à ¥Ëâ
à ¤Åâà ¤¿à ¤¸à ¤¸à ¥â⬡ à ¤Âà ¤â⬢à ¥Âà ¤Ÿ à ¤â⬢à ¥â⬡ à ¤â⬦à ¤§à ¥ââ¬Ã ¤¨ à ¤¦à ¥â⬡à ¤¯ à ¤â⬢à ¤° à ¤â⬢à ¥â⬠à ¤â⬦à ¤ªà ¤µà ¤ââ¬Å¡Ã ¤šà ¤¨à ¤¾ à ¤¹à ¥â⬹ à ¤¤à ¥â⬹ à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¥Æâà ¤¤ à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥â⬠à ¤Ÿà ¥Ëâ à ¤â⬢à ¥Âà ¤¸à ¥â⬡à ¤¬à ¤²
à ¤ªà ¤°à ¥Âà ¤¸à ¤¨
à ¤â⬢à ¥â⬡ à ¤µà ¥Âà ¤¯à ¤¾à ¤ªà ¤¾à ¤° à ¤¸à ¥Âà ¤¥à ¤² à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤â⬰à Â
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â⬢à ¥â⬹à ¤Ëâ
à ¤µà ¤¸à ¥Âà ¤¤à ¥ à ¤Âà ¤¸à ¥â⬡ à ¤¸à ¥Âà ¤¥à ¤¾à ¤¨ à ¤ªà ¤° à ¤â⬰à ¤ªà ¤²à ¤¬à ¥Âà ¤§ à ¤¹à ¥Ëâ à ¤¤à ¥â⬹ à ¤µà ¤¹à ¤¾à ¤ââ¬Å¡ à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥â⬠à ¤â⬢à ¥â⬹ à ¤Âà ¤¸à ¥â⬡ à ¤¸à ¥Âà ¤¥à ¤¾à ¤¨ à ¤â⬢à ¥â⬠à ¤¤à ¤²à ¤¾à ¤¶à ¥ââ¬
à ¤²à ¥â⬡à ¤¨à ¥â⬡ à ¤Âà ¤µà ¤ââ¬Å¡ à ¤Âà ¤¸à ¥â⬡ à ¤®à ¤¾à ¤² à ¤â⬦à ¤Âà ¤¿à ¤²à ¥â⬡à ¤ââ¬â à ¤²à ¥â⬡à ¤ââ¬âà ¤¾ à ¤ªà ¥Âà ¤¸à ¥Âà ¤¤à ¤â⬢à ¥â⬡à ¤ââ¬Å¡ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤µà ¤¸à ¥Âà ¤¤à ¥Âà ¤ââ¬Åà ¤ââ¬Å¡ à ¤â⬢à ¥â⬹ à ¤â⬦à ¤Âà ¤¿à ¤ââ¬âà ¥Âà ¤°à ¤¹à ¥ââ¬Ã ¤¤ à ¤â⬢à ¤°à ¤¨à ¥â⬡ à ¤â⬢à ¥â⬡ à ¤²à ¤¿à ¤Â
à ¤Âà ¥â⬠à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¥Æâà ¤¤ à ¤â⬢à ¤° à ¤¸à ¤â⬢à ¤¤à ¤¾ à ¤¹à ¥Ëâ à ¥¤ ( à ¤â⬦à ¤§à ¤¿à ¤¨à ¤¿à ¤¯à ¤® à ¤â⬢à ¥â⬠à ¤§à ¤¾à ¤°à ¤¾
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¤¾ à ¤ªà ¥Âà ¤¸à ¥Âà ¤¤à ¤â⬢à ¥â⬹à ¤ââ¬Å¡ à ¤¯à ¤¾ à ¤â⬦à ¤¨à ¥Âà ¤¯ à ¤µà ¤¸à ¥Âà ¤¤à ¥Âà ¤ââ¬Åà ¤ââ¬Å¡ à ¤â⬢à ¥â⬡
à ¤â⬦à ¤Âà ¤¿à ¤ââ¬âà ¥Âà ¤°à ¤¹à ¤£ à ¤â⬠à ¤¦à ¥â⬡à ¤¶ à ¤â⬠à ¤Ëâ 0à ¤Âà ¤¨0à ¤Âà ¤¸0-02 à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤ªà ¤¾à ¤°à ¤¿à ¤¤ à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤Åâà ¤¾à ¤¯à ¥â⬡à ¤ââ¬âà ¤¾ à ¥¤ ( à ¤¨à ¤¿à ¤¯à ¤® 139 )
3. à ¤Åâà ¤¹à ¤¾à ¤ââ¬Å¡ à ¤®à ¤¾à ¤² à ¤â⬢à ¥â⬹ à ¤µà ¥Âà ¤¯à ¤µà ¤¹à ¤¾à ¤°à ¤¿à ¤â⬢ à ¤°à ¥ââ¬Å¡Ã ¤ª à ¤¸à ¥â⬡ à ¤â⬦à ¤Âà ¤¿à ¤ââ¬âà ¥Âà ¤°à ¤¹à ¥ââ¬Ã ¤¤ à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤Åâà ¤¾à ¤¨à ¤¾ à ¤¸à ¤®à ¥Âà ¤Âà ¤µ à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡ à ¤¹à ¥Ëâ à ¤µà ¤¹à ¤¾à ¤ââ¬Å¡ à ¤®à ¤¾à ¤²
à ¤¸à ¥Âà ¤µà ¤¾à ¤®à ¥â⬠à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤®à ¤¾à ¤² à ¤â⬢à ¥â⬡ à ¤â⬢à ¤¸à ¥Âà ¤Ÿà ¥â⬹à ¤¡à ¤¿à ¤¯à ¤¨ à ¤â⬢à ¥â⬹ à ¤â⬡à ¤¸
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67 à ¤Âà ¤µà ¤ââ¬Å¡ à ¤¨à ¤¿à ¤¯à ¤® 139 )
4. à ¤§à ¤¾à ¤°à ¤¾ 70 à ¤â⬢à ¥â⬡ à ¤â⬦à ¤¨à ¥Âà ¤¤à ¤°à ¥Âà ¤ââ¬âà ¤¤ à ¤¨à ¤¾à ¤®à ¤¿à ¤¤ à ¤ªà ¥Âà ¤°à ¥â⬰à ¤ªà ¤° à ¤ââ¬Â¨Ã ¤«à ¤¿à ¤¸à ¤° à ¤â⬢à ¥â⬹ à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤Âà ¤¸à ¥â⬡ à ¤µà ¥Âà ¤¯à ¤â⬢à ¥Âà ¤¤à ¤¿ à ¤â⬢à ¥â⬹ à ¤Åâà ¤¿à ¤¸à ¤â⬢à ¥ââ¬
à ¤â⬰à ¤ªà ¤¸à ¥Âà ¤¥à ¤¿à ¤¤à ¤¿, à ¤â⬢à ¥â⬹à ¤Ëâ à ¤¸à ¤¾à ¤â⬢à ¥Âà ¤·à ¥Âà ¤¯ à ¤ªà ¥Âà ¤°à ¤¸à ¥Âà ¤¤à ¥Âà ¤¤ à ¤â⬢à ¤°à ¤¨à ¥â⬡ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤â⬢à ¥â⬹à ¤Ëâ à ¤â⬦à ¤Âà ¤¿à ¤²à ¥â⬡à ¤ââ¬â à ¤ªà ¥Âà ¤°à ¤¸à ¥Âà ¤¤à ¥Âà ¤¤ à ¤â⬢à ¤°à ¤¨à ¥â⬡ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤â⬢à ¤¿à ¤¸à ¥ââ¬
à ¤Åâà ¤¾à ¤ââ¬Å¡Ã ¤š à ¤â⬢à ¥â⬡ à ¤â⬢à ¥Âà ¤°à ¤® à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤â⬢à ¤¾à ¤°à ¥Âà ¤¯ à ¤¸à ¥
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¤ÂªÃ Â¥ââ¬Ã ¥¦à ¤¸à ¥ââ¬Ã ¥¦ à ¤â⬢à ¥â⬠à ¤§à ¤¾à ¤°à ¤¾ 193 à ¤Âà ¤µà ¤ââ¬Å¡ à ¤§à ¤¾à ¤°à ¤¾ 228 à ¤â⬢à ¥â⬡ à ¤¤à ¤¹à ¤¤ à ¤¨à ¥Âà ¤¯à ¤¾à ¤¯à ¤¿à ¤â⬢ à ¤ªà ¥Âà ¤°à ¤â⬢à ¥Âà ¤°à ¤¿à ¤¯à ¤¾ à ¤®à ¤¾à ¤¨à ¥â⬠à ¤Åâà ¤¾à ¤¯à ¥â⬡à ¤ââ¬âà ¥â⬠à ¥¤
(ETTRI 70)
5. à ¤¯à ¤¦à ¤¿ à ¤¸à ¤®à ¤¨ à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤¹à ¥Âà ¤â⬠à ¤µà ¥Âà ¤¯à ¤â⬢à ¥Âà ¤¤à ¤¿ à ¤¸à ¤®à ¤¨ à ¤â⬢à ¤°à ¤¨à ¥â⬡ à ¤µà ¤¾à ¤²à ¥â⬡ à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥â⬠à ¤â⬢à ¥â⬡ à ¤¸à ¤®à ¤â⬢à ¥Âà ¤· à ¤â⬰à ¤ªà ¤¸à ¥Âà ¤¥à ¤¿à ¤¤ à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡ à ¤¹à ¥â⬹à ¤¤à ¤¾
à ¤¹à ¥Ëâ à ¤¤à ¥â⬹ à ¤â⬰à ¤¸ à ¤ªà ¤° à ¤°à ¥ââ¬Å¡Ã ¤ªà ¤¯à ¥â⬡ 25000/- à ¤¤à ¤â⬢ à ¤â⬢à ¤¾ à ¤â⬦à ¤°à ¥Âà ¤¥à ¤¦à ¤£à ¥Âà ¤¡ à ¤â⬠à ¤°à ¥â⬹à ¤ªà ¤¿à ¤¤ à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤Åâà ¤¾ à ¤¸
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à ¤ââ¬Å¡, à ¤â⬢à ¤®à ¥Âà ¤ªà ¥Âà ¤¯à ¥ââ¬Å¡Ã ¤Ÿà ¤°, à ¤â⬢à ¤®à ¥Âà ¤ªà ¥Âà ¤¯à ¥ââ¬Å¡Ã ¤Ÿà ¤° à ¤ªà ¥Âà ¤°à ¥â⬹à ¤ââ¬âà ¥Âà ¤°à ¤¾à ¤®, à ¤â⬢à ¤®à ¥Âà ¤ªà ¥Âà ¤¯à ¥ââ¬Å¡Ã ¤Ÿà ¤° à ¤¸à ¤¾à ¤«à ¥Âà ¤Ÿà ¤µà ¥â⬡à ¤¯à ¤° à ¤šà ¤¾à ¤¹à ¥â⬡ à ¤µà ¤¹ à ¤â⬢à ¤®à ¥Âà ¤ªà ¥Âà ¤¯à ¥ââ¬Å¡Ã ¤Ÿà ¤° à ¤®à ¥â⬡à ¤ââ¬Å¡
à ¤â⬡à ¤¨à ¥Âà ¤¸à ¥Âà ¤Ÿà ¤¾à ¤²à ¥Âà ¤¡ à ¤¹à ¥â⬹ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡ à ¤¤à ¤¬ à ¤Âà ¤¸à ¥â⬠à ¤â⬦à ¤¨à ¥Âà ¤¯ à ¤â⬢à ¥â⬹à ¤Ëâ à ¤µà ¤¸à ¥Âà ¤¤à ¥ à ¤Åâà ¤¿à ¤¸à ¤â⬢à ¥â⬠à ¤â⬰à ¤¸à ¥â⬡ à ¤â⬠à ¤µà ¤¶à ¥Âà ¤¯à ¤â⬢à ¤¤à ¤¾ à ¤¹à ¥â⬹ à ¤ââ¬Ã ¤°
à ¤Åâà ¥â⬹ à ¤µà ¥Âà ¤¯à ¤¾à ¤ªà ¤¾à ¤° à ¤¸à ¥Âà ¤¥à ¤² à ¤ªà ¤° à ¤â⬰à ¤ªà ¤²à ¤¬à ¥Âà ¤§ à ¤¹à ¥â⬹, à ¤â⬢à ¥â⬠à ¤Åâà ¤¾à ¤ââ¬Å¡Ã ¤š à ¤â⬢à ¤¾ à ¤â⬦à Â
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à ¤²à ¤µà ¥â⬡ à ¤Âà ¤µà ¤ââ¬Å¡ à ¤â⬢à ¤¸à ¥Âà ¤Ÿà ¤®à ¥Âà ¤¸ à ¤â⬢à ¥â⬡ à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥ââ¬Ã ¤ââ¬âà ¤£ à ¤¤à ¤¥à ¤¾
à ¤Âà ¥ââ¬Å¡-à ¤°à ¤¾à ¤Åâà ¤¸à ¥Âà ¤µ à ¤â⬢à ¥â⬡ à ¤¸à ¤ââ¬Å¡Ã ¤ââ¬âà ¥Âà ¤°à ¤¹à ¤£ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤²à ¤ââ¬âà ¥â⬡ à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥ââ¬Ã ¤ââ¬âà ¤£ à ¤Åâà ¤¿à ¤¨à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤ââ¬âà ¥Âà ¤°à ¤¾à ¤® à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥â⬠à ¤¸à ¤®à ¥Âà ¤®à ¤¿à ¤²à ¤¿à ¤¤ à ¤¹à ¥Ëâ à ¤¤à ¤¥à ¤¾
à ¤â⬢à ¥â⬡à ¤¨à ¥Âà ¤¦à ¥Âà ¤°à ¥ââ¬Ã ¤¯ à ¤â⬢à ¤° à ¤â⬢à ¥â⬡ à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥ââ¬Ã ¤ââ¬âà ¤£ à ¤ªà ¥Âà ¤°à ¥â⬰à ¤ªà ¤° à ¤ââ¬Â¨Ã ¤«à ¤¿à ¤¸à ¤° à ¤â⬢à ¤¾ à ¤¸à ¤¹à ¤¯à ¥â⬹à ¤ââ¬â à ¤â⬢à ¤°à ¥â⬡à ¤ââ¬Å¡Ã ¤ââ¬âà ¥â⬡à ¥¤ à ¤â⬰à ¤â⬢à ¥Âà ¤¤ à ¤â⬢à ¥â⬡ à ¤â⬦à ¤¤à ¤¿à ¤°à ¤¿à ¤â⬢à ¥Âà ¤¤
à ¤°
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Âà ¤Åâ à ¤â⬠à ¤«à ¤¿à ¤¸à ¤° à ¤¸à ¥â⬡ à ¤â⬦à ¤ªà ¤¨à ¥â⬡
à ¤â⬢à ¤°à ¥Âà ¤¤à ¤µà ¥Âà ¤¯à ¥â⬹à ¤ââ¬Å¡ à ¤â⬢à ¥â⬡ à ¤¨à ¤¿à ¤°à ¥Âà ¤µà ¤¹à ¤¨ à ¤¹à ¥â⬡à ¤¤à ¥ à ¤¸à ¤¹à ¤¯à ¥â⬹à ¤ââ¬â à ¤®à ¤¾à ¤ââ¬Å¡Ã ¤ââ¬âà ¤¾ à ¤Åâà ¤¾ à ¤¸à ¤â⬢à ¤¤à ¤¾ à ¤¹à ¥Ëâ à ¤ââ¬Ã ¤° à ¤¥à ¤¾à ¤¨à ¤¾ à ¤â⬦à ¤§à ¥Âà ¤¯à ¤â⬢à ¥Âà ¤· à ¤â⬰à ¤¸à ¤â⬢à ¥â⬡ à ¤¸à ¤¹à ¤¯à ¥â⬹à ¤ââ¬â
à ¤¹à ¥â⬡à ¤¤à ¥ à ¤ªà ¤°à ¥Âà ¤¯à ¤¾à ¤ªà ¥Âà ¤¤ à ¤¸à ¤ââ¬Å¡Ã ¤ââ¬âà ¥Âà ¤¯à ¤¾ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤ªà ¥Âà ¤²à ¤¿à ¤¸ à ¤¬à ¤² à ¤â⬰à ¤ªà ¤²à ¤¬à ¥Âà ¤§ à ¤â⬢à ¤°à ¤¾à ¤¯à ¥â⬡à ¤ââ¬âà ¤¾ à ¥¤ ( à ¤¨à ¤¿à ¤¯à ¤® 150 )
9. à ¤¯à ¤¦à ¤¿ à ¤ªà ¥Âà ¤°à ¥â⬰à ¤ªà ¤° à ¤ââ¬Â¨Ã ¤«à ¤¿à ¤¸à ¤° à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤µà ¤¾à ¤¹à ¤¨ à ¤â⬢à ¥â⬹ à ¤°à ¥â
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à ¤¹à ¥â⬹à ¤¨à ¥â⬡ à ¤ªà ¤° à ¤â⬢à ¤¿ à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤µà ¥Âà ¤¯à ¤â⬢à ¥Âà ¤¤à ¤¿ à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤â⬢à ¤°à ¤¾à ¤ªà ¤µà ¤ââ¬Å¡Ã ¤šà ¤¨ à ¤â⬢à ¥â⬡ à ¤â⬰à ¤¦à ¥Âà ¤¦à ¥â⬡à ¤¶à ¥Âà ¤¯ à ¤¸à ¥â⬡ à ¤®à ¤¾à ¤² à ¤â⬦à ¤¥à ¤µà ¤¾
à ¤¸à ¥â⬡à ¤µà ¤¾à ¤ââ¬Åà ¤ââ¬Å¡ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤¦à ¥â⬹à ¤¨à ¥â⬹à ¤ââ¬Å¡ à ¤â⬢à ¥â⬠à ¤â⬠à ¤ªà ¥ââ¬Å¡Ã ¤°à ¥Âà ¤¤à ¤¿ à ¤¬à ¤¿à ¤¨à ¤¾ à ¤â⬡à ¤¨à ¤µà ¥â⬰à ¤â⬡à ¤¸ à ¤Åâà ¤¾à ¤°à ¥â⬠à ¤â⬢à ¤¿à ¤¯à ¥â⬡ à ¤â⬢à ¥â⬠à ¤ââ¬âà ¤¯à ¥â⬠à ¤¹à ¥Ëâ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤®à ¤¾à ¤²
à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤¸à ¥â⬡à ¤µà ¤¾à ¤ââ¬Åà ¤ââ¬Å¡ à ¤â⬢à ¥â⬠à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤¦à ¥â⬹à ¤¨à ¥â⬹à ¤ââ¬Å¡ à ¤â⬢à ¥â⬠à ¤â⬠à ¤ªà ¥ââ¬Å¡Ã ¤°à ¥Âà ¤¤à ¤¿ à ¤â⬢à ¤¿à ¤¯à ¥â⬡ à ¤¬à ¤¿à ¤¨à ¤¾ à ¤â⬢à ¥â⬹à ¤Ëâ à ¤â⬡à ¤¨Ã
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¤¾ à ¤ââ¬âà ¤²à ¤¤ à ¤²à ¥â⬠à ¤ââ¬âà ¤¯à ¥â⬠à ¤â⬠à ¤Ëâ à ¥¦à ¤Ÿà ¥ââ¬Ã ¥¦à ¤¸à ¥ââ¬Ã ¥¦ à ¤¯à ¤¾ à ¤ââ¬âà ¤²à ¤¤
à ¤²à ¤¿à ¤¯à ¥â⬡ à ¤ââ¬âà ¤¯à ¥â⬡ à ¤°à ¤¿à ¤«à ¤£à ¥Âà ¤¡ à ¤â⬢à ¥â⬠à ¤§à ¤¨à ¤°à ¤¾à ¤¶à ¤¿ 2 à ¤â⬢à ¤°à ¥â⬹à ¤¡à ¤¼ à ¤¸à ¥â⬡ à ¤â⬦à ¤§à ¤¿à ¤â⬢ à ¤¹à ¥Ëâ à ¤â⬰à ¤¸à ¥â⬡ à ¤ââ¬âà ¤¿à ¤°à ¤«à ¥Âà ¤¤à ¤¾à ¤° à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤Åâà ¤¾ à ¤¸à ¤â⬢à ¤¤à ¤¾
à ¤¹à ¥Ëâ , à ¤ââ¬Ã ¤° à ¤Âà ¤¸à ¥â⬠à ¤ââ¬âà ¤¿à ¤°à ¤«à ¥Âà ¤¤à ¤¾à ¤°à ¥â⬠à ¤â⬢à ¥â⬡ à ¤²à ¤¿à ¤ à ¤ªà ¥Âà ¤²à ¤¿à ¤¸ à ¤¯à ¤¾ à ¤â⬰à ¤ªà ¤°à ¥â⬹à ¤â⬢à ¥Âà ¤¤ à ¤µà ¤°à ¥Âà ¤£à ¤¿à ¤¤ à ¤â⬦à ¤¨à ¥Âà ¤¯ à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¤¿à ¤¯à ¥â⬹à ¤ââ¬Å¡ à ¤â⬢à ¥ââ¬
à ¤¸à ¤¹à ¤¾à ¤¯à ¤¤à ¤¾ à ¤²à ¥â⬠à ¤Åâà ¤¾ à ¤¸à ¤â⬢à ¤¤à ¥â⬠à ¤¹à ¥Ëâ à ¥¤ (
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¤¦à ¥â⬹à ¤¨à ¥â⬹à ¤ââ¬Å¡ à ¤¸à ¥â⬡ à ¤¦à ¤£à ¥Âà ¤¡à ¤¨à ¥ââ¬Ã ¤¯ à ¤¹à ¥â⬹à ¤ââ¬âà ¤¾ à ¤â⬢à ¤¿à ¤¨à ¥Âà ¤¤à ¥ à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤µà ¥Âà ¤¯à ¤â⬢à ¥Âà ¤¤à ¤¿ à ¤â⬢à ¥â⬹ à ¤â⬠à ¤¯à ¥Âà ¤â⬢à ¥Âà ¤¤
à ¤â⬢à ¥â⬠à ¤â⬦à ¤¨à ¥Âà ¤®à ¤¤à ¤¿ à ¤â⬢à ¥â⬡ à ¤¬à ¤¿à ¤¨à ¤¾ à ¤â⬡à ¤¸ à ¤§à ¤¾à ¤°à ¤¾ à ¤â⬢à ¥â⬡ à ¤â⬦à ¤§à ¥ââ¬Ã ¤¨ à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤â⬦à ¤ªà ¤°à ¤¾à ¤§ à ¤â⬢à ¥â⬡ à ¤²à ¤¿à ¤ à ¤â⬦à ¤Âà ¤¿à ¤¯à ¥â⬹à ¤Åâà ¤¿à ¤¤ à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡ à ¤â⬢à ¤¿à ¤¯à ¤¾
à ¤Åâà ¤¾à ¤¯à ¥â⬡à ¤ââ¬âà ¤¾ à ¥¤ (à ¤§à ¤¾à ¤°à ¤¾ 132 )
12. à ¤â⬢à ¥â⬹à ¤Ëâ à ¤Ÿà ¥Ëâ à ¤â⬢à ¥Âà ¤¸à ¥â⬡à ¤¬à ¤² à ¤µà ¥Âà ¤¯à ¤â⬢à ¥Âà ¤¤à ¤¿, à ¤²à ¥â⬹à ¤â⬢à ¤² à ¤â⬦à ¤¥à ¥â⬰à ¤°à ¤¿à ¤Ÿà ¥â⬠à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤ªà ¤¬à ¥Âà ¤²à ¤¿à ¤â⬢ à ¤¬à Â
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¤â⬦à ¤¥à ¤µà ¤¾ à ¤°à ¤Åâà ¤¿à ¤¸à ¥Âà ¤Ÿà ¥Âà ¤°à ¥â⬡à ¤¶à ¤¨ à ¤ââ¬Â¨Ã ¤« à ¤â⬢à ¤®à ¥Âà ¤ªà ¤¨à ¥ââ¬Ã ¤Åâ à ¤®à ¥â⬹à ¤Ÿà ¤° à ¤µà ¤¾à ¤¹à ¤¨ à ¤â⬦à ¤§à ¤¿à ¤¨à ¤¿à ¤¯à ¤®, 1988 à ¤â⬢à ¥â⬡
à ¤â⬦à ¤¨à ¥Âà ¤¤à ¤°à ¥Âà ¤ââ¬âà ¤¤ à ¤µà ¤¾à ¤¹à ¤¨ à ¤ªà ¤ââ¬Å¡Ã ¤Åâà ¥ââ¬Ã ¤¯à ¤¨ à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥ââ¬, à ¤â⬢à ¤²à ¥â⬡à ¤â⬢à ¥Âà ¤Ÿà ¤°, à ¤®à ¤¾à ¤¨à ¥Âà ¤¯à ¤¤à ¤¾ à ¤ªà ¥Âà ¤°à ¤¾à ¤ªà ¥Âà ¤¤ à ¤¸à ¥Âà ¤Ÿà ¥â⬰à ¤â⬢ à ¤Âà ¤â⬢à ¥Âà ¤¸à ¤šà ¥â⬡à ¤¨à ¥Âà ¤Åâ,
à ¤¡à ¤¿à ¤ªà ¥â⬹à ¤Åâà ¤¿à ¤Ÿà ¤°, à ¤°à ¤¿à ¤Åâà ¤°à ¥Âà ¤µ à ¤¬à ¥Ëâ à ¤ââ¬Å¡Ã ¤â⬢ à ¤ââ¬Â¨Ã ¤« à ¤â⬡à ¤£à ¥Âà ¤¡à ¤¿à ¤¯à ¤¾ à ¤â⬢à ¥â⬡ à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥â⬠à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤Åâà ¥ââ¬Ã ¥¦à ¤Âà ¤¸à ¥¦à ¤Ÿà ¥ââ¬Ã ¥¦à ¤Âà ¤¨à ¥¦ à ¤¯à ¤
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, à ¤â⬦à ¤¨à ¥Âà ¤¯ à ¤â⬦à ¤Âà ¤¿à ¤²à ¥â⬡à ¤ââ¬â à ¤µ à ¤ªà ¥Âà ¤°à ¤ªà ¤¤à ¥Âà ¤° à ¤Åâà ¥â⬹ à ¤â⬢à ¤° à ¤â⬢à ¥â⬡ à ¤Âà ¥Âà ¤ââ¬âà ¤¤à ¤¾à ¤¨ à ¤â⬢à ¥â⬡
à ¤¸à ¤®à ¥Âà ¤¬à ¤¨à ¥Âà ¤§ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤¹à ¥â⬹ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤µà ¤¸à ¥Âà ¤¤à ¥Âà ¤ââ¬Åà ¤ââ¬Å¡ à ¤¯à ¤¾ à ¤¸à ¥â⬡à ¤µà ¤¾à ¤ââ¬Åà ¤ââ¬Å¡ à ¤â⬢à ¥â⬠à ¤¸à ¤ªà ¥Âà ¤²à ¤¾à ¤Ëâ à ¤â⬢à ¥â⬡ à ¤¸à ¤®à ¥Âà ¤µà ¥Âà ¤¯à ¤µà ¤¹à ¤¾à ¤°à ¥â⬹à ¤ââ¬Å¡ à ¤¸à ¥â⬡ à ¤¸à ¤®à ¥Âà ¤¬à ¤¨à ¥Âà ¤§à ¤¿à ¤¤ à ¤¬à ¥Ëâ à ¤ââ¬Å¡Ã ¤â⬢
à ¤Âà ¤â⬢à ¤¾à ¤â⬰à ¤ââ¬Å¡Ã ¤Ÿ à ¤°à ¤ââ¬âà ¤¨à ¥â⬡, à ¤¬à ¤¿à ¤Åâà ¤²à ¥â⬠à ¤â⬢à ¥â⬡ à ¤ââ¬âà ¤°à ¥Âà ¤š à ¤â⬢à ¤¾ à ¤¹à ¤¿à ¤¸à ¤¾à ¤¬-à ¤â⬢à ¤¿à ¤¤à ¤¾à ¤¬ à ¤°à ¤ââ¬âà ¤¨à ¥â⬡ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤ââ¬âà ¤°à ¥ââ¬Ã ¤¦ à ¤¬à ¤¿à ¤â⬢à ¥Âà ¤°à ¥â⬠à ¤â⬢
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¨ à ¤°à ¤¿à ¤Ÿà ¤°à ¥Âà ¤¨ à ¤â⬢à ¥â⬡ à ¤ªà ¥Âà ¤°à ¤¾à ¤°à ¥ââ¬Å¡Ã ¤ª à ¤Âà ¤µà ¤ââ¬Å¡ à ¤ªà ¥Âà ¤°à ¤â⬢à ¥Âà ¤°à ¤¿à ¤¯à ¤¾ à ¤¨à ¤¿à ¤°à ¥Âà ¤§à ¤¾à ¤°à ¤¿à ¤¤ à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡
à ¤â⬢à ¥â⬠à ¤ââ¬âà ¤¯à ¥â⬠à ¥¤ (à ¤§à ¤¾à ¤°à ¤¾ 150 )
13. à ¤â⬢à ¤®à ¤¿à ¤¶à ¥Âà ¤¨à ¤° à ¤â⬠à ¤µà ¤¶à ¥Âà ¤¯à ¤â⬢ à ¤¹à ¥â⬹à ¤¨à ¥â⬡ à ¤ªà ¤° à ¤µà ¤¿à ¤Åâà ¥Âà ¤žà ¤ªà ¥Âà ¤¤à ¤¿ à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤®à ¤¾à ¤®à ¤²à ¥â⬡ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤â⬡à ¤¸ à ¤Âà ¤â⬢à ¥Âà ¤Ÿ à ¤â⬢à ¥â⬡ à ¤¸à ¤®à ¥Âà ¤¬à ¤¨à ¥Âà ¤§
à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤â⬠à ¤ââ¬Å¡Ã ¤â⬢à ¤¡à ¤¼à ¥â⬡ à ¤Âà ¤â⬢à ¤¤à ¥Âà ¤° à ¤â⬢à ¤°à ¤¨à ¥â⬡ à ¤â⬢à ¥â⬡ à ¤¨à ¤¿à ¤°à ¥Âà ¤¦à ¥â⬡à ¤¶ à ¤Åâà ¤¾à ¤°à ¥â⬠à ¤â⬢à ¤° à ¤¸à ¤â⬢à ¤¤à ¥
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°Ã ¤¿à ¤¤ à ¤â⬢à ¤¿à ¤¯à ¥â⬡ à ¤Åâà ¤¾ à ¤¸à ¤â⬢à ¤¤à ¥â⬡ à ¤¹à ¥â⬹à ¤ââ¬Å¡ à ¥¤ (à ¤§à ¤¾à ¤°à ¤¾ 151 )
14. à ¤â⬦à ¤¸à ¤¿à ¤¸à ¥Âà ¤Ÿà ¥â⬡à ¤¨à ¥Âà ¤Ÿ à ¤â⬢à ¤®à ¤¿à ¤¶à ¥Âà ¤¨à ¤° à ¤¸à ¥â⬡ à ¤â⬦à ¤¨à ¤¿à ¤®à ¥Âà ¤¨ à ¤¸à ¥Âà ¤¤à ¤° à ¤â⬢à ¤¾ à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥â⬠à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤â⬢à ¥â⬡à ¤¸ à ¤â⬢à ¥â⬠à ¤ªà ¥Âà ¤°à ¤â⬢à ¥Æâà ¤¤à ¤¿ à ¤Âà ¤µà ¤ââ¬Å¡ à ¤¦à ¥Âà ¤°à ¥ââ¬Å¡Ã ¤¹à ¤¤à ¤¾
à ¤â⬢à ¥â⬹ à ¤¦à ¥â⬡à ¤ââ¬âà ¤¤à ¥â⬡ à ¤¹à ¥Âà ¤ à ¤°à ¤¾à ¤Åâà ¤¸à ¥Âà ¤µ à ¤¹à ¤¿à ¤¤ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤¸à ¥Âà ¤â⬢à ¥Âà ¤°à ¥ââ¬Å¡Ã ¤Ÿà ¤¨à ¥ââ¬, à ¤¨à ¤¿à ¤°à ¥ââ¬Ã ¤â⬢à ¥Âà ¤·à ¤£, à ¤Åâà ¤¾à ¤ââ¬Å¡Ã ¤š à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤â⬦à ¤¨à ¥Âà ¤¯ à ¤ªà ¥Âà ¤°à ¥â⬹à ¤¸à ¥ââ¬Ã ¤¡à ¤¿à ¤ââ¬Å¡Ã ¤ââ¬â à ¤â⬢à ¥â
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⬡ à ¤¸à ¤â⬢à ¤¤à ¤¾ à ¤¹à ¥Ëâ à ¤ââ¬Ã ¤° à ¤²à ¤¿à ¤¯à ¥â⬡ à ¤ââ¬âà ¤¯à ¥â⬡
à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤Âà ¥â⬠à ¤¨à ¤®à ¥ââ¬Å¡Ã ¤¨à ¥â⬡ à ¤â⬢à ¥â⬠à ¤°à ¤¸à ¥ââ¬Ã ¤¦ à ¤â⬰à ¤ªà ¤²à ¤¬à ¥Âà ¤§ à ¤â⬢à ¤°à ¤¾à ¤¯à ¥â⬡à ¤ââ¬âà ¤¾ à ¥¤ ( à ¤§à ¤¾à ¤°à ¤¾ 154 )
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à ¤â⬦à ¤µà ¤ââ¬âà ¤¤ à ¤â⬢à ¤°à ¤¾à ¤¤à ¥â⬡ à ¤¹à ¥Âà ¤ à ¤â⬰à ¤â⬢à ¥Âà ¤¤ à ¤ªà ¥Âà ¤°à ¤¾à ¤µà ¤¿à ¤§à ¤¾à ¤¨à ¥â⬹à ¤ââ¬Å¡ à ¤â⬢à ¤¾ à ¤¸à ¤®à ¥Âà ¤šà ¤¿à ¤¤ Ã
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In Re: M/s. Pasco Motor LLP
GST
2019 (2) TMI 1082 – AUTHORITY FOR ADVANCE RULING, HARYANA – 2019 (22) G. S. T. L. 312 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, HARYANA – AAR
Dated:- 30-8-2018
AAR No. HAR/HAAR/R/2018-19/11 (In Application No. : 11/2018-19)
GST
SANGEETA KARMAKAR AND VIJAY KUMAR SINGH, MEMBER
Present for the Applicant: Sh. K.K. Bomb and Mrs. P. Manchanda, Advocates
1. M/s. Pasco Motor LLP holding GSTN 06AAPFP2919Q1ZH (here-in-after referred to as the applicant), is into the business of “retail trading” of trucks and has made following submissions.
2.1. Situation One:
It purchases the goods from M/S Tata Motors Ltd from different locations ie; Jamshedpur, Lucknow, Pune, etc. The goods remain in transit for roughly five to ten days. The question relates to the sale invoices which are raised in the end of month by the seller; but the material arrives at the end of the purchaser in the next month. Since the returns are to be filed on monthly bas
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e tax payable under the provisions of sub-sections (3) and (4) of section 9 of the respective State Goods and Services Tax Act; or
(e) the tax payable under the provisions of sub-sections (3) and (4) of section 7 of the Union Territory Goods and Services Tax Act, but does not include the tax paid under the composition levy;
INPUT TAX CREDIT
16. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person.
(2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,-
(a) he is in possession of a tax invoice
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1. That in the end of the month, the company announces lucrative incentives for the end customer to boost the sale. The applicant, in the month end; to meet the monthly sale targets (high volume) raises the invoice/s to the end customer/s, deposit the due tax on the raised invoices BUT before receiving the physical delivery of goods from its supplier since the goods are in transit (as discussed above) and makes the delivery of goods only after receiving the same in the next month.
3.2. The applicant referred to the following provisions of CGST/HGST Act, 2017.
Section 2(82) – “output tax” in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis;
3.3. The applicant submitted that in view of the above given facts read with the provisions discussed above, the applicant will be under liability to pay the tax in the same month in which the invo
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be entitled to take credit upon the receipt of the last lot or instalment. So physical delivery/receipt of goods is mandatory for the availment of input tax credit.
RECORDS OF PERSONAL HEARING – 2ND PROVISO TO SECTION 98(2) OF CGST/HGST ACT 2017
5. Personal hearing in the instant case was conducted on dt.14.08.2018 which was attended by Sh. K. K. Bomb, Advocate and Ms. P. Manchanda, Advocate. They reiterated the submissions made in their application for advance ruling.
DISCUSSIONS AND FINDINGS OF THE AUTHORITY
6. As per the records of personal hearing held on 14.08.2018, the applicant has raised the following questions for determination by the authority.
(i) Regarding time of receipt of goods so as to understand the time when credit shall be available.
(ii) Regarding the time of supply of goods vis-å-vis raising the tax invoice to actual supply of goods.
7.1 In support of their contention, the applicant has referred to the provisions of Section 16 of the CGST/HGST Act, 201
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e buyer and recipient of goods is same, i.e, the applicant himself. Therefore, input tax credit on goods is only available when the applicant has received the goods.
8.2. As regards the second question, with regard to tax invoices issued by the applicant without having goods in possession, it is observed that as per Section 12 of the CGST/HGST Act, 2017, the liability to pay tax on goods arises at the time of supply. Further, Sub-Section (2) of Section 12 provides as under:
(2) The time of supply of goods shall be the earlier of the following dates, namely:-
(a) the date of issue of invoice by the supplier or the last date on which he is required, under sub-section (1) of section 31, to issue the invoice with respect to the supply; or
(b) the date on which the supplier receives the payment with respect to the supply:
8.3. The provisions of Section 12 clearly stipulates that in case the invoice has been issued by the supplier, the date of issue of invoice is the date of supply,
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For HSN CODE
Query (Issue) Started By: – Vijaykumar Boora Dated:- 29-8-2018 Last Reply Date:- 29-8-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Hello sir,
Thank you for your reply.But sir in this regards circular is comed Circular No. 1054/03/2017-CX dated 27th March,2017 on sarees that further processing of 'Saree' does not change the essential characteristics of the fabric as that of 'Saree', it should continue to be classified as 'Saree'. So if any embroidery work done on d
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GST applicability on subsidized Food and pick up & drop off transport facility to employees
Query (Issue) Started By: – RS SIMHA Dated:- 29-8-2018 Last Reply Date:- 31-8-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Can experts in the forum comment on applicability of GST on the subsidized food and pick up and drop off transport facility provided by employer to employee.
Reply By KASTURI SETHI:
The Reply:
Both activities are taxable under GST.
Reply By Ramaswamy S:
The Reply:
Reference to the Advance Ruling of Kerala
Sub:- GST Act, 2017 – Advance Ruling U/s 98 – whether recovery of food .~ expenses from employees for the canteen provided by company comes under the definition of outward supplies are taxable under GST
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Reg.: GST Refumd
Query (Issue) Started By: – Yash Jain Dated:- 29-8-2018 Last Reply Date:- 11-9-2018 Goods and Services Tax – GST
Got 15 Replies
GST
Dear Sir/Madam,
We had exported goods as zero rated in FY 2017-18 against which we had accumulated significant ITC (input tax credit), in form of CGST and SGST.
But in FY 2018-19, due to strong domestic sales (inter state) we have utilized full ITC (CGST) portion , leaving us with balance of SGST only.
Now my question in this regard is as follows,
1. Can I claim CGST credit portion from SGST balance apart from SGST refund.
2.If I m not eligible for CGST refund from sgst portion, then can I apply for SGST portion atleast.
Please reply
Rgds
Reply By Ramaswamy S:
The Reply:
SGST can be utilised for payment of IGST.
SGST cannot be utilised for CGST.
Regards,
S.Ramaswamy
Reply By Yash Jain:
The Reply:
Dear Sir,
Thanks for the Reply.
But my query is that as to whether Can i Claim "ITC Refund" For SGST Only
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om my "SGST Input" .(Reason : As we can offset SGST Liability by IGST Input Or IGST Liability from SGST Input).
The main purpose of Claiming Refund is to convert Input into cash and Save CC Interest, please.
Reply By KASTURI SETHI:
The Reply:
Why you say IGST refund from SGST input specifically ? This is question is not correctly phrased.
Reply By KASTURI SETHI:
The Reply:
Read, "This question is not properly drafted".
Reply By Yash Jain:
The Reply:
Dear Sir,
I Regret for Inconvenience caused if any.
Sir, at Present in My Electronic Credit Ledger I only have SGST Input (My CGST & IGST Input are "zero").
But while making Exports Sir, I had procured Goods by Paying IGST. (At present My IGST Input is "Nil").
Now, In Offset Meachanism, Leaving Set Off of CGST and SGST among themselves, all other combination are permissible i.e Offsetting of
1. IGST Liability (by Way of IGST (First) + CGST (Second) + SGST (Third)) and similarly for
2.CG
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e exports, I Had procured the Goods under CGST and IGST say for ₹ 50.
So my Question is that whether from my SGST input of ₹ 100/- can I get Refund of CGST of ₹ 50/- .
The government has issued the Circular No.:349/21/2016-GST Dated 04th September,2018 were in vide para 3.2 (part b) (Page No.:2)
The abstract of the Circular is as under,
“3.2 After calculating the Least of three amounts, as detailed above, the equivalent amount is to be debited from the Electronic Credit Ledger of the claimant in the following order,;
a. Integrated tax to the extent of Balance Available
b. Central Tax and State Tax/UT Tax equally to the extent of the balance available and in the event of short fall in the balance available in a particular electronic credit ledger (say Central Tax), the differential amount is to be debited from the Electronic Credit Ledger, in this case”
Hence please inform us that whether I can claim CGST Input from my Available SGST Input Balance in Electronic
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GST AAR ruling in the Columbia Asia judgment – needs reconsideration!
By: – pranav deshpande
Goods and Services Tax – GST
Dated:- 29-8-2018
Brace for more hiccups.
The AAR have given a ruling in the case of Columbia Asia Hospitals Pvt. Ltd. = 2018 (8) TMI 876 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA
Before we analyze the ruling, let us look at some facts:
Columbia Asia Hospitals Pvt Ltd (hereafter, referred to as "applicant") is a private company, rendering health care services. They are operating in 6 States, with 11 hospitals or units. They have 6 units in Karnataka alone. They have their corporate office in Karnataka. Accounting, administration and IT systems are maintained from this office, by employees ap
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per AAR).
Instead of becoming emotionally agitated by this ruling, which would doubtless have far reaching consequences, it may be useful to analyze certain definitions of 'employer' and 'employee'.
The fact is – 'employer' 'employee' and 'in the course of employment' are not defined under CGST Act.
But they are defined, elsewhere.
'Employer' is defined under section 2(1)(e) of Employees' Compensation Act and Section 2(e) of the Minimum Wages Act and in both these definitions, employer as a general entity, has a separate existence and location is not relevant.
Similarly, 'Employee' is defined under section 2(f) of the Employees' Provident Fund Act, 1952 and there too,
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9;salaries' under Income tax Act and TDS is deducted accordingly. To hold that he is also partly acting as a 'consultant' to the employer's branch offices would change the character of his income and other related obligations, as well.
Further, nowhere in the labour laws, is the employment location-based. Because if that logic is applied, even the MD or CEO of a company, who is technically the company's employee, would be regarded as a 'consultant' to other offices, in the performance of his executive duties.
I have the highest regard and respect for the august offices of the AAR and the judiciary. However, with all due respect, I believe that in light of the above, the ruling needs reconsideration.
Schol
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Bill to and ship to – applicability
Query (Issue) Started By: – Yash Jain Dated:- 29-8-2018 Last Reply Date:- 29-8-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Esteemed Members,
One of our customers outside state, has placed order with us to supply the goods at a port (for export) within our state in which he is not registered.
He is informing us to charge igst, and now my query is.
1. Can this be treated as bill to (billing to customer outside state) and ship to (shipping to same customer within state – in which he is not registered), transaction.{shipping being done to unregistered person}
2.If answer to aforesaid is affirmative, then what documentation should we take from customer.
3.Can the customer claim
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Kaya Designer Launge Versus CGST C.E & C. C-Bhopal
Service Tax
2018 (8) TMI 1688 – CESTAT NEW DELHI – 2019 (25) G. S. T. L. 98 (Tri. – Del.)
CESTAT NEW DELHI – AT
Dated:- 29-8-2018
Appeal No. ST/50256/2018-SMC – Final Order No. 52874/2018
Service Tax
Hon'ble Mr. V. Padmanabhan, Member ( Technical )
None for the appellant
Sh. K. Poddar, DR for the respondent
ORDER
Per : V. Padmanabhan
1. When the appeal was called, none appeared on behalf of the appellant. Shri K. Poddar, Ld. DR is present on behalf of the Revenue. The appeal was adjourned at the request of appellant repeatedly at least six times. Even today none is present on behalf of the appellant. Since the appeal cannot be kept pending endlessly, I have no option but to take up the issue for decision on merit, even in the absence of the representative of the appellant.
2. Heard Ld. DR for the Revenue.
3. The brief facts of the case are that the appellant is engaged in the stitching of cloths and occasion
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t of the total refund claimed as above, an amount of Rs. 1,63,305/- which was paid on 23/07/2014 and for which the refund claim was filed on 06/08/2015, will be barred by limitation of time as prescribed under Section 11B of the Central Excise Act, 1944. The rest of the refund claim was also rejected on merit. Aggrieved by the rejection of refund in the impugned order, the present appeal has been filed.
5. Heard Shri K. Poddar, Ld. DR. He submitted that the issue regarding the applicability of Section 11B for the Refund of Service Tax, has been decided by the Larger Bench in the case of Veer Overseas Ltd V/s Commissioner 2018-TIOL-1432-CESTAT-CHD-LB. The Larger Bench has taken the view that any refund of Service Tax will be covered within the time limits strictly specified by Section 11B and the same will also be applicable to any Service Tax which is paid in the mistaken notion that Service Tax was payable, even though there was no requirement to pay such tax. On merits also, Ld. DR
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f the clarification as above by the CBEC, it is evident that no Service Tax can be charged on stitching/ tailoring charges under the category of Fashion Designing. Consequently, no Service Tax is payable on the stitching charges. The cost of raw materials used by the appellant and recovered from their customers also cannot be included for payment of Service Tax. Under the category of “Fashion Designing”. However, amounts recovered by the appellant towards the activity of designing such as design of Jodhpuri, blazer etc, which was carried out by the appellant at the request of the customers will squarely be covered within the category of fashion designing and Service Tax is liable to be paid for amounts recovered towards this.
8. The next I turn to the issue of limitation. The lower Authorities have given detailed findings that the Service Tax amounting to Rs. 1,63,305/- paid on 23/07/2014 and for which refund has been claimed on 06/08/2015, is hit by time limit under Section 11B. The
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M/s. Balaji Construction Company Versus State Of Rajasthan, Through The Commissioner State Gst, GSTN, (Goods And Service Tax Network, Joint Commissioner Of Sales Tax Department
GST
2018 (9) TMI 119 – RAJASTHAN HIGH COURT – TMI
RAJASTHAN HIGH COURT – HC
Dated:- 29-8-2018
S. B. Civil Writ No. 12825/2018
GST
HON'BLE MR. JUSTICE SANDEEP MEHTA
For the Petitioner : Mr. Sandeep Bhandawat
ORDER
It is stated that the petitioner had applied well in time for registration under
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M/s. Mahindra Holiday & Resorts India Ltd. Versus Commissioner of GST & Central Excise, Chennai
Service Tax
2018 (9) TMI 316 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 29-8-2018
Appeal Nos. ST/516/2011 and ST/354/2012 – Final Order Nos. 42324-42325 / 2018
Service Tax
Hon'ble Ms. Sulekha Beevi C.S., Member (Judicial) And Hon'ble Shri Madhu Mohan Damodhar, Member (Technical)
Shri S. Thirumalai,, Advocate for Appellant
Shri K. Veerabhadra Reddy, Addl. Commr. AR) for Respondent
ORDER
Per Bench
The issue involved in both these appeals being the same, they are heard together and are disposed by this common order.
2. The appellants are engaged in providing taxable services of club or association services and are also registered for services such as health and fitness service, tour operator service, air and railway travel agency service etc. They had availed common input services for taxable service as well as for trading. Since they had not maintained separa
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e 15(4) r/w section 78 of the Finance Act, 1994
3.
Date of SCN
596/2006 dated 23.10.2009
217/2011 dated 20.11.2011
4.
Date of OIO
185/2011 dated 17.6.2011
95/2012 dated 19.3.2012
4. He argued that the appellant has reversed the credit as per the formula contained in Rule 6(3A) for computing the credit that has to be reversed attributable to trading. The Explanation so added to Rule 2(e) of CENVAT Credit Rules, 2004 is whether it was provided that trading is an exempted service with effect from 1.4.2011. Corresponding amendment was introduced in Rule 6(3A) wherein the method for computing the amount that has to be reversed in case of trading as an exempted service was also provided. The appellant has adopted the said formula to reverse the credit. However, the demand has been raised on the turnover of the traded goods. The appellant has already suffered VAT on the traded goods and therefore the demand made on turnover traded goods will not sustain. He relied upon the de
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the period prior to 1.4.2011, there was much confusion as to whether trading is an exempted service or can be considered as service at all. In Ruchika Global Interlinks Vs. Commissioner of Central Excise – 2017-VIL-323-MAD-ST, the jurisdictional High Court has held that the trading is to be considered as an exempted service prior to 1.4.2011 also. After going through the records and hearing the submissions made by both sides, we find that the Tribunal in the case of TFL Quinn India (supra) has adopted the formula that has been laid in CENVAT Credit Rules with effect from 1.4.2011 to be more appropriate to be applied for the period prior to 1.4.2011 also. We find ourselves in agreement with such view of the Tribunal. Therefore, in our view, the appellant is required to reverse the credit as per the formula in Rule 6(3D)(c) of CENVAT Credit Rules, 2004 in respect of trading. However, the said amount has to be quantified. The appellant also contends that they have reversed the said amoun
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M/s Viraat Traders Versus The State of Punjab and others
GST
2018 (9) TMI 432 – PUNJAB AND HARYANA HIGH COURT – TMI
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 29-8-2018
CWP No. 21604 of 2018(O&M)
GST
Mr. Rajesh Bindal And Mr. Harinder Singh Sidhu, JJ.
For The Petitioner : Dr. Naveen Rattan, Advocate
ORDER
Rajesh Bindal, J.
Challenge in the present writ petition is to the order dated 23.05.2018 passed by Excise and Taxation Officer Ludhiana-3 cancelling the registration
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COMMISSIONER OF GOODS AND SERVICE TAX, DELHI (EAST) Versus ASHUTOSH METAL INDUSTRIES
Central Excise
2018 (9) TMI 496 – DELHI HIGH COURT – 2019 (366) E.L.T. 1019 (Del.)
DELHI HIGH COURT – HC
Dated:- 29-8-2018
CEAC 29/2017
Central Excise
MR. S. RAVINDRA BHAT AND MR. A. K. CHAWLA JJ.
Petitioner Through: Mr. Harpreet Singh, Sr. Standing Counsel.
Respondent Through: Mr. V.S. Negi and Mr. Satish Chander Kaul, Advocates.
MR. S. RAVINDRA BHAT (ORAL)
The questions of law framed in this case read as follows:-
“(1) Whether the Customs, Excise and Service Tax Appellate Tribunal was right in rejecting and not taking into consideration computer printouts and holding them as inadmissible for failure to meet the conditions specified in Section 36B of the Central Excise Act?
(2) Whether the decision of the Customs, Excise and Service Tax Appellate Tribunal is contrary to facts and perverse?
(3) Whether the Customs, Excise and Service Tax Appellate Tribunal was right in excl
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ementioned, and duly corroborated by the statement dated 18.11.2005 of Smt. Janki Sharma, reveal that it contains the details of transactions of ATM (and SHIVA), which is abbreviated to mean Ashutosh Metal Industries, and Shri Jatinder Kumar Aggarwal is the proprietor of M/s. ATM. The papers of ATM are page numbered from 1 to 165. Shri Manish Sethi, however, retracted his statement vide his letter no. Nil dated 02.02.06 received through post on 07.02.06. In response to the aforesaid letter, DGCEI vide letter F.No. DZU/INV/169/2005/474 dated 15.02.06 had advised him to co-operate in the investigation. I find that the retraction was sent after almost 3 months of it being recorded and appears to be more in the nature of an after thought and it appears to have been done with a motive to mislead the investigation.
39. The documents of M/s. ATM show the party-wise details of transaction and a consolidated details of sale and purchase made by M/s. ATM. The scrutiny of the seized printouts an
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It is seen that ATM account are maintained up to 06.05.05 and thereafter for the subsequent period the account is maintained in the name of 'SHIVA'. The documents show the party-wise transaction details and consolidated details of both sale and purchase by M/s. ATM. On scrutiny of the printouts marked as “SHIVA”, the description mentioned from page 1 to 135 and from page no. 151 to 209 was party-wise ledger account of payment details, purchase of copper scrap, purchase account, sale of copper ingots/rods and receipt of payment in cash. The details mentioned at page no.136 to 150 were in respect of parties to whom copper ingots/rods were sold clandestinely and the total sale of copper ingots/rods was worth Rs. 35,02,87,889/- as shown at page no.150 for the period from 07.05.05 to 16.09.05.
39.2 From scrutiny of the documents in the made up file page numbered 1 to 56 showing 9th transaction details of clandestine removal of copper ingots/rods, purchase of scrap and payments & r
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count of clandestine sale of ingots/rods, as reflected in the account of 'ATM' and 'SHIVA' were actually the transactions of M/s. ATM only as corroborated by the statement of Smt Janki Sharma and this indicates that a huge quantity of unaccounted ingots were manufactured and cleared clandestinely. The details of quantity reflected/written on the kachhi parchi can be seen from the sample kachhi parchies as evidence recovered during search from Smt. Janki Sharma. However, while entering these data in the computer, only relevant information such as receipt & payment details were entered and hence the printouts of ledger did not show the quantity.
40. Further, a huge quantity of unaccounted production and subsequent clearance thereof is corroborated from the evidence of higher consumption of LDO used in furnace which was purchased unaccounted; however some surreptitious purchases were recorded in computer data base as seen from the printouts recovered.
40.1 On scrutiny of
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of search conducted separately, the duty demanded to the tune of Rs. 8,30,53,761/- could not be sustained. The CESTAT noticed that the show cause notice itself showed that the daily production from the appellant's factory was 5 tonnes and that it runs in a single shift and works for about 10-15 days in a month. It was concluded that the calculations regarding production in the appellant's factory deduced by the Revenue Authorities in the order-in-original in the form of a chart, which was the basis of the duty liability, was entirely fanciful. The CESTAT thereafter elaborately analysed both the digital material and the evidence as well as the statement of Ms. Janki Sharma. The CESTAT thereafter pointed out the improbabilities in the conclusions arrived at by the Adjudicating Authority and observed as follows:-
“11. It is settled law that documents recovered from a third party can be used against the manufacturer to prove clandestine removal only when these are supported with corrobor
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books, nor carried out any investigation on the buyers who are alleged to have purchased these finished goods, in cash without payment of duty. From the records recovered from the factory, there is no evidence of any physical receipt of raw materials used in production of such a huge quantity of finished goods. In fact on the date of search, no discrepancy was recorded in respect of stock of raw materials and finished goods vis-a-vis that recorded in statutory records. The Revenue has also not bothered to investigate about the transportation of raw materials as well as finished products. The total quantum of alleged clandestine. production and clearance also show an over estimation, keeping in view the production capacity estimated by the Commissioner himself in the impugned order.
12. It is true that the evidence which is required to be produced in quasi judicial proceedings should be such that the charges get established on the basis of preponderance of probability. The standard of
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rs (P) Limited vs. CCE, Chennai – 2004 (165) ELT 291 (Tri. Chennai.) and Hon'ble Allahabad High Court decision in the case of Continental Cement Company vs. UOI- 2014 (309) ELT 411 (All.). We have gone through the above case laws which support the arguments of the appellant.
14. In view of the discussions in above paragraphs, we find that the evidences produced by the Revenue for sustaining the duty demand has not been corroborated by detailed investigation. The allegation of clandestine manufacture and clearance cannot be sustained on the basis of such flimsy evidences. Accordingly, the impugned order is set-aside and the appeal is allowed. Miscellaneous application also disposed of.”
5. Learned counsel for the Revenue urged that the Tribunal erred in interfering with the finding of fact that in the absence of any concurrent material connecting the assessee with the recoveries made, duty liability could not be imposed. It is submitted that the statement of Ms. Janki Sharma clear
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ssion as well as complete reading of the orders of the Adjudicating Officer and the CESTAT that the case built up against the assessee is entirely based on the evidence procured from third party. The lynchpin of the Revenue's case is the statement of Ms. Janki Sharma. Concededly, there was nothing recovered from the premises of assessee connecting it with her-either as an employee or as a consultant. It is not even Revenue's claim that during the course of adjudication, it asked any query from the assessee for directing her to furnish the bank statement etc. to find out possible connection with respect to any payments made or other financial connection with Ms. Janki Sharma. In these circumstances, the word of Ms. Janki Sharma against the respondent/assessee was entirely hearsay one. In such event, the Revenue could have yet proceeded to establish its case provided some link with its allegations of clandestine removal and excess production had been there. The only material it was able
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o
12.11.05
5,16,58,179.00
4,44,10,401.47
71,05,66 4.25
1,42,113.28
72,47,777.53
TOTAL
59,19,61,613.30
50,89,07,851.88
8,14,25,2 56.29
16,28,505.13
8,30,53,761.42″
7. The inference that the Revenue sought to draw a reference to “ATM”; the link it sought to make by the statement of Ms. Janki Sharma. As observed earlier, there was no scrap of paper or evidence linking the assessee with any allegations levelled against it vis-à-vis excess production and clandestine removal. On the other hand, the CESTAT noticed that the assessee's installed capacity was the production of five ton of copper ingots. Apparently, the assessee was able to function only half the month i.e. for about 15 days. Given this established and known capacity, the mere circumstance that the assessee had procured diesel equivalent to Rs. 29,00,000/- without any further calculation could not have led the Adjudicating Authority to conclude that clandestine removal to the extent of Rs. 8,30,53,
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