Author: admin_gst

Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in CCT Circular No. GST-02/2018-19 dated 16.04.2018
05/2018-19 Dated:- 17-9-2018 Karnataka SGST
GST – States
Government of Karnataka
(Department of Commercial Taxes)
No. KSA/GST/CR-108/2017-18
Office of the Commissioner of Commercial Taxes
Vanijya Therige Karyalaya, Gandhinagar,
Bengaluru-560009, Dated: 17-09-2018
COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-05/2018-19
Subject: regarding
Attention is invited to CCT Circular No. GST-02/2018-19 dated 16th April, 2018 vide which the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances was specified.
2. In order to clarify certain issues regarding the specified procedure in this regard and in order to ensure uniform implementation of the pro

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ting to evasion of tax is made available subsequently. Since the requisite FORMS are not available on the common portal currently, any action initiated by the central tax officers is not being intimated to the State tax officers and vice-versa, doubts have been raised as to the procedure to be followed in such situations.
(i) In this regard, it is clarified that the hard copies of the notices/orders issued in the specified FORMS by a tax authority may be shown as proof of initiation of action by a tax authority by the transporter/registered person to another tax authority as and when required.
(ii) Further, it is clarified that only such goods and/or conveyances should be detained/confiscated in respect of which there is a violation of the provisions of the GST Acts or the rules made thereunder.
Illustration: Where a conveyance carrying twenty-five consignments is intercepted and the person-in-charge of such conveyance produces valid e-way bills and/or other relevant documents in re

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8377; 50,000/- should carry a copy of documents viz., invoice/bill of supply/delivery challan/bill of entry and a valid e-way bill in physical or electronic form for verification. In case such person does not carry the mentioned documents, there is no doubt that a contravention of the provisions of the law takes place and the provisions of section 129 and section 130 of the KGS T Act are invocable. Further, it may be noted that the non-furnishing of information in Part B of FORM GST EWB-01 amounts to the e-way bill becoming not a valid document for the movement of goods by road as per Explanation (2) to rule 138(3) of the KGS T Rules, except in the case where the goods are transported for a distance of upto fifty kilometres within the State to or from the place of business of the transporter to the place of business of the consignor or the consignee, as the case may be.
6. Whereas, section 129 of the KGST Act provides for detention and seizure of goods and conveyances and their releas

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that the error in the PIN code should not have the effect of increasing the validity period of the e-way bill;
c) Error in the address of the consignee to the extent that the locality and other details of the consignee are correct;
d) Error in one or two digits of the document number mentioned in the e-way bill'
e) Error in 4 or 6 digit level of HSN where the first 2 digits of HSN are correct and the rate of tax mentioned is correct;
f) Error in one or two digits/characters of the vehicle number.
8. In case of the above situations, penalty to the tune of ₹ 500/- each under section 125 of the KGST Act and the Central Goods and Services Tax Act should be imposed (Rs. 1000/- under the Integrated Goods and Services Tax Act) in FORM GST DRC-07 for every consignment. A record of all such consignments where proceedings under section 129 of the KGST Act have not been invoked in view of the situations listed in paragraph 7 above shall be sent by the proper officer to his controlling

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TVS Automobile Solutions Ltd. Versus Commissioner of GST and Central Excise, Madurai (Vice-Versa)
Service Tax
2018 (9) TMI 1515 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 17-9-2018
ST/41980/2015, ST/41981/2015, ST/42339/2015 – 42427-42429/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
For the Appellant : Shri N. Venkataraman, Senior Advocate assisted by Shri M.N. Bharathi, Advocate
For the Respondent : Shri A. Cletus, Addl. Commissioner (AR)
ORDER
PER BENCH
The assessees are inter alia, engaged in servicing of motor vehicles and also trading of automobile parts to franchisees and vehicle customers who avail services at the workshop. Vide a letter dated 1.12.2011, the assessees informed the Central Excise authorities inter alia that
* They are engaged in the business of multi-brand car servicing and also trading of automobile parts to franchisees and to vehicle customers who are availing se

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011, informed the assessees to pay an amount equal to 5% on taxable value determined under Section 67 of the Finance Act, 1994 i.e. 5% of the gross value of the franchisee service and servicing of motor vehicles (both value of goods sold and service charges received). The assessees were reminded by the jurisdictional Superintendent vide letter dated 2.3.2012 asking them to follow the procedure as advised. However, in response, the assessee vide letter dated 8.3.2012, reiterated their reply and further added that:-
* They buy and sell parts as a pure trading activity, which is governed by the definition of „exempted services‟ read with explanation to 1(C) to Rule 6(3) they have remitted 5% amount equivalent to duty after working out differences between sale price and the cost of goods sold;
* They also perform divisible contract of goods and rendition of servicing on motor vehicles. Here again, sale of parts constitute pure trading. They have already remitted a sum equiv

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sought to be re-assessed.
They do not have any other transaction at present to be governed by explanation 1(C) to Rule 6(3) and
Thus, the request to pay a sum equal to duty for the entire sales turnover is clearly impermissible and is sought to be re-assessed.
1.2 A show cause notice dated 11.6.2013 was issued to the assessee inter alia alleging that the goods sold to service recipient of franchisee services and servicing of motor vehicles is not trading of goods but is actually sale of goods in the course of providing taxable service; hence value of such goods sold during the course of providing franchisee service and servicing of motor vehicles it to be included in the gross value of taxable services under Section 67 of the Finance Act, 1994; that the assessees are liable to pay an amount of 5% of gross value of exempted services as per Explanation 1(a) to Rule 6(3) and Rule 6(3A) of CENVAT Credit Rules, 2004 r/w Rule 2(e); in addition to payment of 5% on gross profit of trading a

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vice tax liability for the period April 2011 to March 2012 with interest thereon and also for imposition of penalties under various provisions of law. For subsequent period, April 2012 to June 2012, statement of demand dated 23.4.2014 was issued on identical grounds proposing demand of an amount of Rs. 30,69,417/- with interest thereon and for imposition of penalty under Rule 15 of CENVAT Credit Rules, 2004. Both the show cause notice and the statement of demand were adjudicated in a common order dated 30.6.2015 (impugned order) wherein the tax proposed in the show cause notice / statement of demand were confirmed along with interest. Penalties were also imposed as proposed in the respective show cause notice / statement of demand.
Aggrieved, the assessee is before Tribunal in Appeal No. ST/41980 & 41981/2015 primarily on the following grounds:-
i) Whether the activity of trading could be considered as falling under the definition of exempted service prior to 1.7.2012 and after 1.7.

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Whether in the facts and circumstances of the case penalty under Rule15 can be sustained.
1.6 Department has also come in appeal against the impugned order before this forum in Appeal No.ST/42339/2015 primarily on the following grounds:-
i. It could be seen from the show cause notice dated 11.06.2013 and the statement of demand dated 23.04.2014 that the charge against TVS was that the method adopted by them for payment of amount under Rule 6 of CENVAT Credit Rules, 2004 was wrong as they had adopted the method provided under Explanation 1(C) to Rule 6 instead of Explanation 1(a) to Rule 6 and sought to demand 5% of the total value of spares sold by them during the course of providing the services under MRS/FRA though exempted under Notification No. 12/2003 ST dated 01.03.2003 was covered by the definition of „exempted service‟ value in terms of definition of under cause of Rule 2 of CENVAT Credit Rules, 2004. The argument provided in the notice was that the value of goo

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show that the goods were sold and that there was no evidence on record to show that they had availed CENVAT on such goods by TVS, the value of such goods sold during the course of provision of services were eligible for the exemption under Notification No. 12/2003 ST dated 01.03.2003 for the purpose of service tax. However for the purpose Rule 6(3)(i) of CENVAT Credit Rules, 2004 such value had to be treated as an exempted value „in terms of the definition of exempted service which is defined under Rule 2(e) of the CENVAT Credit Rules, 2004.
iii. Hence, for the purpose of amount payable under Rule 6(3) (i) of the CENVAT Credit Rules, 2004 the exempted value had to be taken in to account and therefore the notice was liable to pay an amount equal to 5% of such exempted services „provided under clauseEUR of Rule 2 of CENVAT Credit Rules, 2004. The adjudicating authority has not given any findings either to support this aspect or counter the arguments of the notice and has s

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types of activities done by them and also in particular regarding the manner of reversal of CENVAT credit taken in respect of such contracts.
(c) The adjudicating authority instead of providing arguments as to why the method adopted by TVS for payment of amount under Rule 6(3) of CENVAT Credit Rules, 2004 was wrong, has elaborately gave findings to the effect that the value of materials sold by them were to be included in the value of services as per Section 67 of the Act ibid and that as the Assessee had not fulfilled the conditions stated in the notification No. 12/2003 St dated 01.03.2003 namely “credit of duty paid on goods and materials sold has been taken under provisions of CENVAT Credit Rules, 2004 and not paid the amount equal to such credit availed before the sale of such goods and materials” were not eligible for the exemption provided in the said notification. In the further paras also the adjudicating authority had elaborately discussed citing the instructions of the Boa

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ween sale price and the purchase price, that no input credit is taken and hence no duty is payable.
2.2 In reply to the show cause notice, the appellant had inter alia made the following submissions:-
2.3 The following are some of the submissions taken by the appellants in their reply to Show Cause Notice:-
(i) The allegation that the method of calculation of amount payable at the rate of 5% is not correct is not tenable in law as they have paid the said amount based on explanation 1(c) of Rule 6(d) of the Cenvat Credit Rules.
(ii) The appellants buy and sell parts as a pure trading activity which is covered under exempted services „read with rule 6(3) and 6(3D).
(iii) The appellants render service under divisible contract for sale of goods and service of motor vehicles. They have not claimed any exemption nor benefit on non-taxable sale transaction. Therefore Cenvat Credit Rule 6(1) and Rule 6(3) do not arise/ They provide pure labour and service contracts which do not i

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letter written to the Deputy Commissioner dated 30.012014 before issuing the statement of demand wherein the case of Ketan Motors td (v) CESTAT, Nagpur was enclosed, in which it was held that, if a transaction involves only sale of parts, question of levying service tax would not arise at all”.
(viii) Since Cenvat Credit Rules themselves use the expression trading as synonymous with sale as seen from the explanation 1(c)to Cenvat Credit Rules 6(3D) as referred to earlier, it is clear that the subject activity of sale of spare parts sold in the course of providing of the service to the vehicles is nothing but trading and falls under definition of exempted service prior to 01.07.2012 and that is the reason why the appellants have chosen to pay 5% of the value of exempted service i.e. on the difference between sale price and cost of goods sold or 10% on the cost of goods sold whichever is more. Similarly after 01.07.2012 for the same reason the appellants have treated sale/trading activ

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y are required to pay an amount of 5% on the value of exempted service and at the same time he gives a finding that in addition to the payment of 5% of the gross value of exempted service the appellants should also pay 5% of the gross profit of the trading activity. On the one hand, Commissioner does not consider the activity of sale of parts as „trading‟ falling under the exempted service and on the other hand for the purpose of demand, he treats the same as exempted service and invokes the provision of Cenvat Credit Rules 6(3) and explanation 1(c) to Cenvat Credit Rule 6(3D).
(xi) In para 21 of the impugned order the Commissioner gives a finding that the spares are not directly sold to the customers and there is no sale taking place over the counter and the customer brings a vehicle to the servicing station where the service engineer inspects the vehicles and prepares the job card with the details of the vehicle and the spares are directly delivered to the servicing eng

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rules and Appellants genuinely believed that they had compiled with provisions of Cenvat Credit Rules and provision relating to valuation.
(xiv) Therefore for the above reasons the resort to Cenvat Credit Rule 15 for the imposition of penalty is improper, illegal and unsustainable.
3. On the other hand, ld AR Shri A. Cletus reiterates the grounds of appeal. He also made submissions which can be broadly summarized as under:-
3.1 He submits that it is evident that the adjudicating authority instead of providing arguments as to why the method adopted by the assessee for payment of amount under Rule 6(3) of CCR was wrong, has elaborately gave findings to the effect that the value of materials sold by them were to be included in the value of services as per section 67 of the act ibid and that as the Assessee had not fulfilled the conditions stated in the notification No 12/2003 ST dated 01.03.2003 namely “credit of duty paid on goods and materials sold has been taken under the provision

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registration number which was serviced in the sale invoice also thus connecting the sales to the services provided by them. In respect franchisee service also the franchise was not given for servicing of motor vehicles under the brand name of TVS and the spares required for such service were also sold by TVS. Thus in respect both types, the sale had a direct connection to the services rendered by TVS and so the value of such goods said would form part of the gross value of service in terms of section 67. But as there is clear evidence in the invoice to show that the goods were sold and that there was no evidence on record to show that they had availed Cenvat on such goods by TVS, the value of such goods sold during the course of provision of services were eligible for the exemption under Notification No12/2003 ST dated 01.03.2003 for the purpose of service tax However for the purpose Rule 6(3) (i) of CCR such value had to be treated as an „exempted value‟ terms of the defin

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first take up the appeal of the department. The main grievance of the department is that the impugned order is a non-speaking order without giving detailed findings either to support or counter the arguments of the noticee but has simply confirmed demands proposed in the notice and the statement of demand. We find that the show cause notice had alleged in para 5.1 that “value of goods (sold during taxable service) is to be included in the gross value of taxable service under section 67 of the Finance Act, 1994”. The same paragraph also alleges that “assessees are liable to pay an amount of 5% of gross value of exempted service as per explanation 1(a) to rule 6(3) and 6(3A) of CENVAT Credit Rules, 2004. In para 5.1 (iv) and (v), there is a proposition if the assessee opts to pay an amount of 5% of value of exempted goods under Rule 6(3)(i) of CENVAT Credit Rules, 2004, they are required to pay an amount equivalent to 5% of the gross value (both value of goods sold and service charges r

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003-ST dated 1.3.2003 has been fulfilled by the assessee in this case. Discernibly, non-fulfillment of Notification No. 12/2003-ST was not an allegation or charge raised in the show cause notice. True, para 4.4 of the notice dated 11.6.2013 did reproduce a portion of the Notification 12/2003-ST, however, without making any reference or connection to the facts of the case or making any allegation that the conditions of the notification have been violated by the department. We further find that in para 19, the adjudicating authority has made a reference to Circular No.96/7/2007-ST dated 23.8.2008 which had inter alia clarified that where spare parts are used by a service station for servicing of vehicles, service tax should be levied on the entire bill including the value of the spare parts. That however service provider is entitled to take input credit of excise duty paid on such parts or any goods used in providing service wherein value of such goods has been included in the bill. We a

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aken and hence no duty is payable”.
5.4 The assessee also, in their grounds of appeal and other contentions made by them, have consistently found fault with the adjudicating authority which have already been set out above. For example, the appellant has submitted that the Commissioner has contradicted in para 19 of the impugned order, the reason adopted for the demand in question. So also appellant has contended that the reasoning adopted by the Commissioner in para 21 based on alleged bifurcation of value and service of goods is not correct. Appellant has also argued that in para 24 of the impugned order, the Commissioner has totally misunderstood the entire concept of sale and service and inclusion of sale value of the goods in the taxable value of service.
6. From the discussions and findings herein above, it is evident that the order of the adjudicating authority has not addressed the allegations and concerns raised in the show cause notice but has instead veered off into other a

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Clarification regarding applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].
15/2018 Dated:- 17-9-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 15/2018 (Circular No. 12/12/2017-GST)
DATED: 17.09.2018
Subject: Clarification regarding applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].
Briefly stated, references have been received related to applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].
2. In this context, LAB manufacturers have stat

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l quantity of SKO received from refinery is retained and balance quantity ranging from 83%- 85% is returned back to refinery. The retained SKO is towards extraction of Normal Paraffin, which is used in the manufacturing of LAB. In this transaction consideration is paid by LAB manufactures only on the quantity of retained SKO (n-paraffin).
4. In this context, the GST Council in its 22nd meeting held on 06.10.2017 discussed the issue and recommended for issuance of a clarification that in this transaction GST will be payable by the refinery on the value of net quantity of superior kerosene oil (SKO) retained for the manufacture of Linear Alkyl Benzene (LAB).
5. Accordingly, it is here by clarified that, in aforesaid case, GST will be payabl

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Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of CGST Act, 2017.
17/2018 Dated:- 17-9-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 17/2018 (Circular No. 14/14/2017-GST)
DATED: 17.09.2018
Subject: Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of CGST Act, 2017.
In accordance with the decisions taken by the GST Council in its 22nd meeting held on 06.10.2017 at New Delhi to resolve certain difficulties being faced by exporters post- GST, it has been d

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orma in “Form-A” (appended herewith) bearing a running serial number containing the goods to be procured, as pre-approved by the Development Commissioner and the details of the supplier before such deemed export supplies are made. The said intimation shall be given to-
(a) the registered supplier;
(b) the jurisdictional GST officer in charge of such registered supplier; and
(c) its jurisdictional GST officer.
(ii) The registered supplier thereafter will supply goods under tax invoice to the recipient EOU / EHTP / STP / BTP unit.
(iii) On receipt of such supplies, the EOU / EHTP / STP / BTP unit shall endorse the tax invoice and send a copy of the endorsed tax invoice to-
(a) the registered supplier;
(b) the jurisdictional GST officer in charge of such registered supplier; and
(c) its jurisdictional GST officer.
(iv) The endorsed tax invoice will be considered as proof of deemed export supplies by the registered person to EOU / EHTP / STP / BTP unit.
(v) The recipient EO

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eguards are in addition to the terms and conditions to be adhered to by a EOU / EHTP / STP / BTP unit in terms of the Foreign Trade Policy, 2015- 20 and the duty exemption notification being availed by such unit.
4. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Commissioner.
5. This Circular shall be deemed to have come into force with effect from 06.11.2017.
Sd/-
(Smaraki Mahapatra)
Commissioner,State Tax,
West Bengal
Date: 18.09.2018
Memo. 377CT/PRO
3C/PRO/2018
Form- A
(Intimation for procurement of supplies from the registered person by Export Oriented Unit (EOU)/Electronic Hardware Technology Park (EHTP) Unit/ Software Technology Park (STP) unit/ Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of WBGST Act, 2017 read with Notification No. 1853-F.T.dated 18.10.2017 [48/2017- State Tax]
(as per Circular – dated -)
Running Sr. No. of intimation and Date_____________
LOP No. – and

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t, use and removal of goods received under deemed export benefit under section 147 of CGST Act, 2017 read with Notification No.1853-F.T dated 18.10.2017 [48/2017- State Tax]
(as per Circulardated)
Name of EOU/EHTP/STP/BTP unit and address
GSTIN No.
Address of Jurisdiction GST Officer
=============
Document 1
FORM-B
For the month of……..
Form to be maintained by EOU/EHTP/STP/BTP unit for the receipt, use and removal of goods received under deemed export
benefit under section 147 of CGST Act, 2017 read with Notification No.1853-F.T dated 18.10.2017 [48/2017- State Tax]
(as per Circular
Name of EOU/EHTP/STP/BTP unit and address
GSTIN No.
Address of Jurisdiction GST Officer
dated)
Sr
Date of
prior
Details of registered
person
No intimation
Jurisdictional GST
officer details of
registered person
Invoice
and date of
registered
no.
Details of supplies received
Amount of GST paid by supplier
Date of
given for
person
sending
endorse
d copy
procuring Nam
Ad

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Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
18/2018 Dated:- 17-9-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 18/2018 (Circular No. 16/16/2017-GST)
DATED: 17.09.2018
Subject: Clarifications regarding applicability of GST and availability of ITC in respect of certain services
Various issues relating to applicability of GST and availability of ITC in respect of certain services have been received from the stake-holders. Accordingly, clarifications relating to applicability of GST and availability of ITC in respect of the following services are issued as under:
S.No.
Issue
Comment
1.
Is GST applicable on warehousing of agricultural produce such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (de-husked or split), jaggery, processed spices, processed dry fruits, processed cashew

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rocessed output of the same.
4. Thus, green tea leaves and not tea is the “agricultural produce” eligible for exemption available for loading, unloading, packing, storage or warehousing of agricultural produce. Same is the case with coffee obtained after processing of coffee beans.
5. Similarly, processing of sugarcane into jaggery changes its essential characteristics. Thus, jaggery is also not an agricultural produce.
6. Pulses commonly known as dal are obtained after dehusking or splitting or both. The process of de- husking or splitting is usually not carried out by farmers or at farm level but by the pulse millers. Therefore, pulses pulses (dehusked or split) are also not agricultural produce. However whole pulse grains such as whole gram, rajma etc. are covered in the definition of agricultural produce.
7. In view of the above, it is hereby clarified that processed products such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (dehusked or spl

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aft engines, parts & accessories by way of inter-state stock transfers between distinct persons as specified in section 25 of the WBGST Act, notwithstanding that credit of input tax charged on consumption of such goods is not allowed for supply of service of transport of passengers by air in economy class at GST rate of 5%.
3.
Is GST leviable on General Insurance policies provided by a State Government to employees of the State government/ Police personnel, employees of Electricity Department or students of colleges/private schools etc.
(a) where premium is paid by State Government and
(b) where premium is paid by employees, students etc.?
It is hereby clarified that services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory are exempt from GST under Sl. No. 40 of notification No. 1136-F.T.[12/2017-StateTax (Rate)]. Further, services provided

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Clarification of unutilised input tax credit of GST paid on inputs in respect of exports of fabrics.
19/2018 Dated:- 17-9-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 19/2018 (Circular No. 18/18/2017-GST)
DATED: 17.09.2018
Subject: Clarification of unutilised input tax credit of GST paid on inputs in respect of exports of fabrics.
Doubts have been raised regarding the restrictions of refund of unutilised input tax credit of GST paid on inputs to manufacturer exporters of fabrics [falling under chapters 50 to 55 and 60 and headings 5608, 5801, 5806] under GST.
2.1 The matter has been examined. In this context, sub-section (3

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-State Tax(Rate)] dated 28.06.2017 [as amended from time to time] has been issued under clause (ii) of the proviso to sub-section (3) of section 54 of the WBGST Act, 2017, restricting refund of unutilised input tax credit of GST paid on inputs in respect of certain specified goods, including input tax credit of GST paid on inputs.
2.3 However, the aforesaid notification having been issued under clause (ii) of the proviso to sub-section (3) of section 54 of the WBGST Act, 2017, restriction on refund of unutilised input tax credit of GST paid on inputs will not be applicable to zero rated supplies, that is (a) exports of goods or services or both; or (b) supply of goods or services or both to a Special Economic Zone developer or a Special Ec

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Issue related to classification and GST rate on Terracotta idols.
21/2018 Dated:- 17-9-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 21/2018 (Circular No. 20/20/2017-GST)
DATED: 17.09.2018
Subject: Issue related to classification and GST rate on Terracotta idols.
The GST rate on Idols made of clay is nil. (Sl. No. 135A of Schedule notification 1126-F.T. [2/2017 State Tax (Rate)] d

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Filing of Returns under GST.
23/2018 Dated:- 17-9-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 23/2018 (Circular No. 26/26/2017-GST)
DATED: 17.09.2018
Subject: Filing of Returns under GST
The GST Council, in its 23rdmeeting held at Guwahati on 10thNovember 2017, has taken certain decisions in regard to filing of returns by taxpayers. Subsequently, various representations have been received seeking clarifications on various aspects of return filing such as return filing dates, applicability and quantum of late fee, amendment of errors in submitting / filing of FORM GSTR-3B and other related queries. In order to consolidate the information in various notifications and circulars regarding return filing and to ensure uniformity in implementation across field formations (i.e., jurisdictional officers), the Commissioner, in exercise of its powers conferred under section 168

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No. 26-C.T./GST [72/2017 – ST] both dated 29th December 2017 (superseding Notification No.2032-F.T. [57/2017-ST] and 19-C.T./GST [58/2017-ST] both dated 15thNovember 2017) have been issued to notify the due dates for filing of outward supply statement in FORM GSTR-1 for various months / quarters (as depicted in the calendar above) by registered persons having aggregate turnover in the previous financial year or current financial year of upto1.5 Crores rupees and above 1.5 Crores rupees respectively. Since, the option of quarterly filing was not available earlier, many taxpayers have already filed their FORM GSTR-1 for the month of July, such taxpayers shall not file these details again and shall only file details for the month of August and September, 2017. For those, who have not filed their FORM GSTR-1 for the month of July, they shall also file their FORM GSTR-1 for the month of July separately and then file their FORM GSTR-1 on quarterly basis for the month of August and September

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e FORM GSTR-1 on quarterly basis instead of on monthly basis. It is also clarified that the registered person may opt to file FORM GSTR-1 on monthly basis if he so wishes even though his aggregate turnover is up to ₹ 1.5 Crore. Once he falls in this bracket or if he chooses to file return on monthly basis, the registered person will not have the option to change the return filing periodicity for the entire financial year. In cases, where the registered person wrongly reports his aggregate turnover and opts to file FORM GSTR-1 on quarterly basis, he may be liable for punitive action under the WBGST Act, 2017.
2. Applicability and quantum of latefee:
2.1 The late fee for the months of July, August and September for late filing of FORM GSTR – 3B has already been waived off vide Notification No.1591-F.T.[28/2017-ST] dated 4th September, 2017 and 1888-F.T. [50/2017-CT] dated 24thOctober, 2017.
2.2 It has been decided that for subsequent months, i.e. October 2017 onwards, the amoun

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ctified while filing FORM GSTR-1 and FORM GSTR-2 of the same month. Further, in the said circular, it was clarified that the system will automatically reconcile the data submitted in FORM GSTR-3B with FORM GSTR-1 and FORM GSTR-2, and the variations if any will either be offset against output tax liability or added to the output tax liability of the subsequent months of the registered person.
3.2 Since, the GST Council has decided that the time period of filing of FORM GSTR-2 and FORM GSTR -3 for the month of July 2017 to March 2018 would be worked out by a Committee of officers, the system based reconciliation prescribed under Trade Circular No. 09/2017 [7/7/2017-GST] dated 04.09.2017 can only be operationalized after the relevant notification is issued. The said circular is therefore kept in abeyance till such time.
3.3 The common errors while submitting FORM GSTR-3B and the steps needed to be taken to rectify the same are provided in the table annexed herewith. The registered perso

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de in the corresponding months.
5. Where the taxpayer has committed an error in submitting (before offsetting and filing) the information in FORM GSTR-3B, a provision for editing the same has been provided. The facility to edit the information can be used only before offsetting the liability and editing will not be permitted after offsetting the liability. Hence, every care should be taken to ensure the accuracy of the figures before proceeding to offset the liabilities.
6. It is further clarified that the information furnished by the registered person in the return in FORM GSTR-3B would be reconciled by the department's system with the information furnished in FORM GSTR-1 and discrepancies, if any, shall be dealt with in accordance with the relevant provisions of the WBGST Act, 2017 and rules made thereunder. Detailed instructions regarding reconciliation of information furnished in FORM GSTR-3B with that contained in FORM GSTR-2 and FORM GSTR-3 will be issued in due course of time.

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bility and additional cash, if required (i.e. where sufficient balances are not available in the credit or cash ledgers) may be deposited in the cash ledger by creating challan in FORM GST PMT-06.
Liability may be added in the return of subsequent month(s) after payment of Interest.
Liability was under reported
Company A has four units in Haryana, while filing their return for the month of July, they inadvertently, missed on details of a last minute order. Since, they had already submitted and confirmed their output supply details, they were not sure of how to proceed. What can they do?
The company may use the “edit return” facility to add such liability in their submitted return and then proceed for filing of their return.
Company A has four units in Haryana, while filing their return for the month of July, they inadvertently, missed on details of a last minute order. Since, they had already submitted and confirmed their output supply details, but were not sure of how to proceed.

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Confirmed Submission
Cash Ledger Updated
Offset Liability
Return Filed
Return liabilities / Input tax credit availed were confirmed and submitted and therefore no change can be done to the liability. No action was taken after this step.
Cash was added to the electronic cash ledger as per the return liability. No action was taken after this step.
All liabilities were offset by debiting the cash and credit ledger. No action was taken after this step.
Return was filed.
Use “Edit” facility to reduce over reported liability.
Use “Edit” facility to reduce over reported liability and cash ledger may be partially debited to offset such liability.
Remaining balance may either be claimed as refund or used to offset future liabilities.
Liability may be adjusted in return of subsequent month(s) or refund may be claimed where adjustment is not feasible.
Liability was over reported
Company B had reported an inter-State sale but realized that the same sale was counted twice and hence was

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ounted twice and hence was not to be reported or taxed. But the return form was already filed and no change could be done to reduce the liabilities. What can company B do?
In this case, they may reduce this liability in the return of subsequent months or claim refund of the same.
Common Error – III
Stage 1
Stage 2
Stage 3
Stage 4
Confirmed Submission
Cash Ledger Updated
Offset Liability
Return Filed
Return liabilities / Input tax credit availed were confirmed and submitted and therefore no change can be done to the liability. No action was taken after this step.
Cash was added to the electronic cash ledger as per the return liability. No action was taken after this step.
All liabilities were offset by debiting the cash and credit ledger.
No action was taken after this step.
Return was filed.
Use “Edit” facility to rectify wrongly reported liability
Use “Edit” facility to rectify wrongly reported liability and cash ledger may be debited to offset new liability, where su

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the company realized that they had inadvertently, shown inter-State supply as intra- State supply and submitted the return. Further, they also had updated their Central Tax and State tax cash ledgers. What can they do?
In this case, the company will have to rectify wrongly reported liability using the edit facility. The company will reduce their Central Tax / State tax liability and add integrated tax liability.
Further, they will have to pay integrated tax and update their cash ledger. They may seek for Central Tax / State tax cash refund in due course or use the same for offsetting future liabilities.
Company C was registered in the State of Haryana. While entering their outward supplies in FORM GSTR-3B, the company realized that they had inadvertently, shown inter-State supply as intra-State supply and submitted the return. The company paid their wrong liability and filed their return in order to avoid late fee and penalty? What can they do?
Since, the return has already been f

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will be added to the credit ledger and may be used for offsetting this month or subsequent month's liability.
No Action required in cash ledger
Input tax credit which was not reported may be availed while filing, return for subsequent month(s).
Input tax credit was under reported
Company D, while filing their FORM GSTR -3B for the month of July, inadvertently, misreported Input tax credit of Rs. They had confirmed and submitted their return. What can they do?
The company may use the "edit" facility to add more Input tax credit to their submitted FORM GSTR-3B. once, this is done, such credit will be reflected in their Electronic Credit ledger and may be utilized to offset liabilities for this month or for subsequent months.
No Action required in cash ledger
Company D, while filing their FORM GSTR -3B for the month of July, inadvertently, misreported Input tax credit of Rs. as ₹ 10,00, 000/-. They had filed their return and paid Rs. in cash. What can they do?

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over reported
While filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their eligible input tax credit, as ₹ 20,00,000/- instead of ₹ 10,00,000/-. What can they do?
Since, the company has submitted details of their input tax credit but not used such credit for offsetting their liabilities, they can reduce their input tax credit by using the "edit" facility.
While filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their eligible input tax credit, as ₹ 20,00,000/- instead of ₹ 10,00,000/-. What can they do?
Since, the company has submitted details of their input tax credit but not used such credit for offsetting their liabilities, they can reduce their input tax credit by using the "edit" facility. Since, they have deposited ₹ 10,00,000/- only in their input tax credit ledger they may deposit additional ₹ 10,00,000/- in the cash ledger by creating cha

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ere offset by debiting the cash and credit ledger. No action was taken after this step
All liabilities were offset by debiting the cash and credit ledger. No action was taken after this step
* “Edit” facility to be used to rectify such liability.
* New Input tax credit will be added to the credit ledger.
* Input tax credit reduced will be adjusted in the credit ledger without any additional liability
Additional cash, if required, may be deposited in the cash ledger by creating challan in FORM GST PMT-06
Pay(through cash) / Reverse any wrongly reported input tax credit in return of subsequent month(s). For under reported input tax credit, the same may be availed in return of subsequent month(s).
Input Tax Credit of the wrong tax was taken
While filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their Central Tax credit of ₹ 20,00,000/-as Integrated tax. What can they do?
Use edit facility to claim correct central tax credit under

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edit of ₹ 20,00,000/- can be availed in return of subsequent month(s).
Change in FORM GSTR-1
No Action
Stage of Return Filing (GSTR – 3B)
Common Error – VII
Stage 1
Stage 2
Stage 3
Stage 4
Confirmed Submission
Cash Ledger Updated
Offset Liability
Return Filed
Return liabilities / Input tax credit availed were reported correctly and thereafter confirmed and submitted. Therefore no change is required to be done to the liability. No action was taken after this step.
Cash was added to the electronic cash ledger as per the return liability. No action was taken after this step
All liabilities were offset by debiting the cash and credit ledger. No action was taken after this step
Return was filed.
No Action
Add cash under the right tax head and seek cash refund of the cash added under the wrong tax head.
No Action
Cash ledger wrongly updated
No Action
While filing their FORM GSTR-3B return, Company F while generating payment challan added ₹ 5,00,000/- under t

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Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
24/2018 Dated:- 17-9-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 24/2018 (Circular No. 27/01/2018-GST)
DATED: 17.09.2018
Subject: Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
Representations were received from trade and industry for clarification on certain issues regarding levy of GST on supply of services.
2. In this context, it is stated that the following clarifications, inter-alia, were published as FAQ at www.wbcomtax.gov.in
S.No.
Questions/ Clarifications sought
Clarifications
1.
1. Will GST be charged on actual tariff or declared tariff for accommodation servi

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8000.
3. Tariff declared anywhere, say on the websites through which business is being procured or printed on tariff card or displayed at the reception will be the declared tariff. In case different tariff is declared at different places, highest of such declared tariffs shall be the declared tariff for the purpose of levy of GST.
4. In case different tariff is declared for different seasons or periods of the year, the tariff declared for the season in which the service of accommodation is provided shall apply.
5. Declared tariff at the time of supply would apply.
6. If declared tariff of the accommodation provided by way of upgrade is ₹ 10000, but amount charged is ₹ 7000, then GST would be levied @ 28% on ₹ 7000/-.
2.
Vide notification No. 1135-F.T.[11/2017-State Tax (Rate)] dated the 28th June 2017 entry 34, GST on the service of admission into casino under Heading 9996 (Recreational, cultural and sporting services) has been levied @ 28%. Since the Value of

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entry to casinos as well as on betting/ gambling services being provided by casinos on the transaction value of betting, i.e. the total bet value, in addition to GST levy on any other services being provided by the casinos (such as services by way of supply of food/ drinks etc. at the casinos). Betting, in pre-GST regime, was subjected to betting tax on full bet value.
3.
The provision in rate schedule notification No. 1135-F.T. [11/2017-State Tax (Rate)] dated the 28th June 2017 does not clearly state the tax base to levy GST on horse racing. This may be clarified.
GST would be leviable on the entire bet value i.e. total of face value of any or all bets paid into the totalisator or placed with licensed book makers, as the case maybe.
Illustration: If entire bet value is ₹ 100, GST leviable will be ₹ 28/-.
4.
1. Whether for the purpose of entries at Sl. Nos. 34(ii) [admission to cinema] and 7(ii)(vi)(viii) [Accommodation in hotels, inns, etc.], of notification 1135-F.

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ls, inns guest houses or other commercial places meant for residential or lodging purposes provided by a person having turnover below ₹ 20 lakhs (Rs. 10 lakhs in special category states) per annum and thus not required to take registration under section 22(1) of WBGST Act. Such persons, even though they provide services through ECO, are not required to take registration in view of section 24(ix) of WBGST Act, 2017.
6.
To clarify whether supply in the situations listed below shall be treated as a supply of goods or supply of service: –
1. The books are printed/ published/ sold on procuring copyright from the author or his legal heir. [e.g. White Tiger Procures copyright from Ruskin Bond]
2. The books are printed/ published/ sold against a specific brand name. [e.g. Manorama Year Book]
3. The books are printed/ published/ sold on paying copyright fees to a foreign publisher for publishing Indian edition (same language) of foreign books. [e.g. Penguin (India) Ltd. pays fees to

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Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol.
25/2018 Dated:- 17-9-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 25/2018 (Circular No. 29/03/2018-GST)
DATED: 17.09.2018
Subject: Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol.
References have been received related to the applicability of GST on the Polybutylene feedstock and Liquefied Petroleum Gas r

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etained by the manufacturers of Propylene or Di-butyl para Cresol and Poly Iso Butylene.
3. The GST Council in its 25th meeting held on 18.01.2018 discussed this issue and recommended for issuance of a clarification stating that in such transactions, GST will be payable by the refinery on the value of net quantity of polybutylene feedstock and liquefied petroleum gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl Para Cresol.
4. Accordingly, it is hereby clarified that, in the aforesaid cases, GST will be payable by the refinery only on the net quantity of Polybutylene feedstock and Liquefied Petroleum Gas retained by the manufacturer for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cres

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Clarifications regarding GST in respect of certain services.
27/2018 Dated:- 17-9-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 27/2018 (Circular No. 32/06/2018-GST)
DATED: 17.09.2018
Subject: Clarifications regarding GST in respect of certain services
The GST Council during its 25th meeting held on 18thJanuary, 2018, discussed issues in respect of taxability of following services and decided to issue a clarification. According the following clarification relating to the following services is issued:-
S. No.
Issue
Clarification
1.
Is hostel accommodation provided by Trusts to students covered within the definition of Charitable Activities and thus, exempt under Sl. No. 1 of notification No. 1136-F.T. [12/2017-ST (Rate)].
Hostel accommodation services do not fall within the ambit of charitable activities as defined in para 2(r) of notification No. 1136-F.T. [12/2017

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amount imposed by the District Forum or ₹ 25000/- whichever is less, is required to be paid.
Services by any court or Tribunal established under any law for the time being in force is neither a supply of goods nor services. Consumer Disputes Redressal Commissions (National/ State/ District) may not be tribunals literally as they may not have been set up directly under Article 323B of the Constitution. However, they are clothed with the characteristics of a tribunal on account of the following: –
(1) Statement of objects and reasons as mentioned in the Consumer Protection Bill state that one of its objects is to provide speedy and simple Redressal to consumer disputes, for which a quasi- judicial machinery is sought to be set up at District, State and Central levels.
(2) The President of the District / State/ National Disputes Redressal Commissions is a person who has been or is qualified to be a District Judge, High Court Judge and Supreme Court Judge respectively.
(3) These

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service) in which case, the rate of tax on such services will be 18% or under the heading 9996 (recreational, cultural and sporting services) treating them as joy rides, leviable to GST@ 28%?
Elephant / camel joy rides cannot be classified as transportation services. These services will attract GST @ 18% with threshold exemption being available to small service providers. [Sl. No 34(iii) of notification No. 1135-F.T. [11/2017-ST (Rate)] dated 28.06.2017 as amended by notification No. 129-F.T. [1/2018-ST(Rate)] dated 25.01.2018 refers]
4.
What is the GST rate applicable on rental services of self-propelled access equipment (Boom Scissors/ Telehandlers)? The equipment is imported at GST rate of 28% and leased further in India where operator is supplied by the leasing company, diesel for working of machine is supplied by customer and transportation cost including loading and unloading is also paid by the customer.
Leasing or rental services, with or without operator, for any purpose

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or para-medics are exempt.[Sl. No. 74 of notification No. 1136-F.T. [12/2017-ST (Rate)] dated 28.06.2017 as amended refers].
(1) Services provided by senior doctors/ consultants/ technicians hired by the hospitals, whether employees or not, are healthcare services which are exempt.
5.
Retention money: Hospitals charge the patients, say, ₹ 10000/- and pay to the consultants/ technicians only ₹ 7500/- and keep the balance for providing ancillary services which include nursing care, infrastructure facilities, paramedic care, emergency services, checking of temperature, weight, blood pressure etc. Will GST be applicable on such money retained by the hospitals?
Health care services have been defined to mean any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India [para 2(zg) of notification No. 1136-F.T. [12/2017-ST (Rate)]. Therefore, hospitals also provide healthcare service

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d not separately taxable. Other supplies of food by a hospital to patients (not admitted) or their attendants or visitors are taxable.
6.
Appropriate clarification may be issued regarding taxability of Cost Petroleum.
As per the Production Sharing Contract (PSC) between the Government and the oil exploration & production contractors, in case of a commercial discovery of petroleum, the contractors are entitled to recover from the sale proceeds all expenses incurred in exploration, development, production and payment of royalty. Portion of the value of petroleum which the contractor is entitled to take in a year for recovery of these contract costs is called “Cost Petroleum”.
The relationship of the oil exploration and production contractors with the Government is not that of partners but that of licensor/lessor and licensee/lessee in terms of the Petroleum and Natural Gas Rules, 1959. Having acquired the right to explore, exploit and sell petroleum in lieu of royalty and a share in

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Clarifications regarding GST in respect of certain services.
28/2018 Dated:- 17-9-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 28/2018 (Circular No. 34/08/2018-GST)
DATED: 17.09.2018
Subject: Clarifications regarding GST in respect of certain services
I am directed to issue clarification with regard to the following issues as approved by the Fitment Committee to the GST Council in its meeting held on 9th, 10th and 13th January 2018: –
S.No.
Issue
Clarification
1.
Whether activity of bus body building, is a supply of goods or services?
In the case of bus body building there is supply of goods and services. Thus, classif

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pply and which element of the supply imparts that essential nature to the composite supply. Supply of retreaded tyres, where the old tyres belong to the supplier of retreaded tyres, is a supply of goods (retreaded tyres under heading 4012 of the Customs Tariff attracting GST @ 28%)
3.
(1) Whether the activities carried by DISCOMS against recovery of charges from consumers under State Electricity Act are exempt from GST?
(2) Whether the guarantee provided by State Government to state owned companies against guarantee commission, is taxable under GST?
1. Service by way of transmission or distribution of electricity by an electricity transmission or distribution utility is exempt from GST under notification No. 1136-F.T. [12/2017- ST (R)],

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Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal.
31/2018 Dated:- 17-9-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 31/2018 (Circular No. 39/13/2018-GST)
DATED: 17.09.2018
Subject: Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal.
It has been decided to put in place an IT-Grievance Redressal Mechanism to address the difficulties faced by a section of taxpayers owing to technical glitches on the GST portal and the relief that needs to be given to them. The relief could be in the nature of allowing filing of any Form or Return prescribed in law or amending any Form or Return already filed. The details of the said grievance redressal mechanism are provided below:
2. Introduction
Where an IT related glitch has been

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shall be identified by GSTN and the method of resolution approved by the GST Implementation Committee (GIC) which shall act as the IT Grievance Redressal Committee. In GIC meetings convened to address IT issues or IT glitches, the CEO, GSTN and the DG (Systems), CBEC shall participate in these meetings as special invitees.
5. Nodal officers and identification of issues
5.1 GSTN, Central and State government would appoint nodal officers in requisite number to address the problem a taxpayer faces due to glitches, if any, in the Common Portal. This would be publicized adequately.
5.2 Taxpayers shall make an application to the field officers or the nodal officers where there was a demonstrable glitch on the Common Portal in relation to an identified issue, due to which the due process as envisaged in law could not be completed on the Common Portal.
5.3 Such an application shall enclose evidences as may be needed for an identified issue to establish bonafide attempt on the part of the

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ed glitch has been identified as the reason for failure of a taxpayer in filing of a return or form prescribed in the law, the consequential fine and penalty would also be required to be waived. GST Council has delegated the power to the IT Grievance Redressal Committee to recommend waiver of fine or penalty, in case of an emergency, to the Government in terms of section 128 of the CGST/WBGST Act, 2017 under such mitigating circumstances as are identified by the committee. All such notifications waiving fine or penalty shall be placed before GST Council.
7.2 Where adequate time is available, the issue of waiver of fee and penalty shall be placed before the GST Council with recommendation of the IT-Grievance Redressal Committee.
8. Resolution of stuck TRAN-1s and filing of GSTR-3B
8.1 A large number of taxpayers could not complete the process of TRAN-1 filing either at the stage of original or revised filing as they could not digitally authenticate the TRAN-1s due to IT related glitc

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3 GSTN shall communicate directly with the taxpayers in this regard and submit a final report to GIC about the number of TRAN-1s filed and submitted through this process.
8.4 The taxpayers shall complete the process of filing of TRAN 1 stuck due to IT glitches, as discussed above, by 30thApril 2018 and the process of completing filing of GSTR 3B which could not be filed for such TRAN 1 shall be completed by 31st May 2018.
9. The decisions of the Hon'ble High Courts of Allahabad, Bombay etc., where no case specific decision has been taken, may be implemented in-line with the procedure prescribed above, subject to fulfilment of the conditions prescribed therein. Where these conditions are not satisfied, Hon'ble Courts may be suitably informed and if needed review or appeal may be filed.
10. Trade may be suitably informed and difficulty if any in implementation of the circular may be brought to the notice of the Commissioner.
11. This circular shall be deemed to have come into force w

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Issue related to taxability of ‘tenancy rights’ under GST.
32/2018 Dated:- 17-9-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 32/2018 (Circular No. 44/18/2018-GST)
DATED: 17.09.2018
Subject: Issue related to taxability of 'tenancy rights' under GST.
Doubts have been raised as to,-
(i) Whether transfer of tenancy rights to an incoming tenant, consideration for which is in form of tenancy premium, shall attract GST when stamp duty and registration charges is levied on the said premium, if yes what would be the applicable rate?
(ii) Further, in case of transfer of tenancy rights, a part of the consideration for such transf

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e landlord pays to tenant the prevailing tenancy premium to get the property vacated. Such properties in Maharashtra are governed by Maharashtra Rent Control Act,1999.
3. As per section 9(1) of the WBGST Act there shall be levied State tax on the intra-State supplies of services. The scope of supply includes all forms of supply of goods and services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business and also includes the activities specified in Schedule II. The activity of transfer of tenancy right against consideration in the form of tenancy premium is a supply of service liable to GST. It is a form of lease

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in para 5 of Schedule III to WBGST Act, 2017. Thus a consideration for the said activity shall attract levy of GST.
5. To sum up, the activity of transfer of 'tenancy rights' is squarely covered under the scope of supply and taxable per-se. Transfer of tenancy rights to a new tenant against consideration in the form of tenancy premium is taxable. However, renting of residential dwelling for use as a residence is exempt [Sl. No. 12 of notification No. 1136-F.T. [12/2017-State Tax(Rate)]]. Hence, grant of tenancy rights in a residential dwelling for use as residence dwelling against tenancy premium or periodic rent or both is exempt. As regards services provided by outgoing tenant by way of surrendering the tenancy rights against considerat

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Clarifications of certain issues under GST like car servicing, keeping of books of accounts in case of auction of tea etc.
34/2018 Dated:- 17-9-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 34/2018 (Circular No. 47/21/2018-GST)
DATED: 10.09.2018
Subject: Clarifications of certain issues under GST like car servicing, keeping of books of accounts in case of auction of tea etc.
Representations have been received seeking clarification on certain issues under the GST laws. The same have been examined and the clarifications on the same are as below:
Sl.No.
Issue
Clarification
1.
Whether moulds and dies owned by Original Equipment Manufacturers (OEM) that are sent free of cost (FOC) to a component manufacturer is leviable to tax and whether OEMs are required to reverse input tax credit in this case?
1.1 Moulds and dies owned by the original equipment manufacturer (OEM) wh

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s for supply of components made by using the moulds / dies belonging to the component manufacturer, but the same have been supplied by the OEM to the component manufacturer on FOC basis, the amortised cost of such moulds/dies shall be added to the value of the components. In such cases, the OEM will be required to reverse the credit availed on such moulds/ dies, as the same will not be considered to be provided by OEM to the component manufacturer in the course or furtherance of the former's business.
2.
How is servicing of cars involving both supply of goods (spare parts) and services (labour), where the value of goods and services are shown separately, to be treated under GST?
2.1 The taxability of supply would have to be determined on a case to case basis looking at the facts and circumstances of each case.
2.2 Where a supply involves supply of both goods and services and the value of such goods and services supplied are shown separately, the goods and services would be liable t

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e of auction of tea, coffee, rubber etc., or the principal and the auctioneer for the purpose of supply of tea through a private treaty, are required to maintain the books of accounts relating to each and every place of business in that place itself in terms of the first proviso to sub-section (1) of section 35 of the WBGST Act. However, in case difficulties are faced in maintaining the books of accounts, it is clarified that they may maintain the books of accounts relating to the additional place(s) of business at their principal place of business instead of such additional place(s).
(c) The principal and the auctioneer for the purpose of auction of tea, coffee, rubber etc., or the principal and the auctioneer for the purpose of supply of tea through a private treaty, shall intimate their jurisdictional officer in writing about the maintenance of books of accounts relating to the additional place(s) of business at their principal place of business.
3.2 It is further clarified that t

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Clarifications of certain issues under GST related to SEZ and refund of unutilized ITC for job workers.
35/2018 Dated:- 17-9-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 35/2018 (Circular No. 48/22/2018-GST)
DATED: 17.09.2018
Subject: Clarifications of certain issues under GST related to SEZ and refund of unutilized ITC for job workers.
Representations have been received seeking clarification on certain issues under the GST laws. The same have been examined and the clarifications on the same are as below:
Sl.No.
Issue
Clarification
1.
Whether services of short-term accommodation, conferencing, banqueting etc. provided to a Special Economic Zone (SEZ) developer or a SEZ unit should be treated as an inter State supply (under section 7(5)(b) of the IGST Act, 2017) or an intra-State supply (under section 12(3)(c) of the IGST Act, 2017)?
1.1 As per section 7(5) (b) of

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t, which states that such supplies shall be treated as inter-State supplies.
1.4 It is therefore, clarified that services of short term accommodation, conferencing, banqueting etc., provided to a SEZ developer or a SEZ unit shall be treated as an inter-State supply.
2.
Whether the benefit of zero rated supply can be allowed to all procurements by a SEZ developer or a SEZ unit such as event management services, hotel and accommodation services, consumables etc?
2.1 As per section 16(1) of the IGST Act, “zero rated supplies” means supplies of goods or services or both to a SEZ developer or a SEZ unit. Whereas, section 16(3) of the IGST Act provides for refund to a registered person making zero rated supplies under bond/LUT or on payment of integrated tax, subject to such conditions, safeguards and procedure as may be prescribed. Further, as per the second proviso to rule 89(1) of the West Bengal Goods and Services Tax Rules, 2017 (WBGST Rules in short), in respect of supplies to a SE

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ived by a SEZ developer or a SEZ unit for authorised operations, as endorsed by the specified officer of the Zone, the benefit of zero rated supply shall be available in such cases to the supplier.
3.
Whether independent fabric processors (job workers) in the textile sector supplying job work services are eligible for refund of unutilized input tax credit on account of inverted duty structure under section 54(3) of the WBGST Act, 2017, even if the goods (fabrics) supplied are covered under notification No. 1129-F.T. [05/2017-State Tax (Rate)], dated 28.06.2017?
3.1 Notification No. 1129-F.T. [05/2017-State Tax (Rate)], dated 28.06.2017 specifies the goods in respect of which refund of unutilized input tax credit (ITC) on account of inverted duty structure under section 54(3) of the WBGST Act shall not be allowed where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies of such goods. However, in case of fabric processor

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Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM).
37/2018 Dated:- 17-9-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 37/2018 (Circular No. 51/25/2018-GST)
DATED: 17.09.2018
Subject: Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)
Your attention is invited to the Circular No. 210/2/2018- Service Tax, dated 30th May, 2018. The said Circular has been issued in the context of service tax exemption contained in notification No. 25/2012- Service Tax dated 20.06.2012 at SI. No. 2and 25(a). The Circular states, inter alia, that the service of transportation in ambulance provided by State Governments and private service providers (PSPs) to patients are exempt under notification No. 25/2012- Service Tax dated 2

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tation of a patient in an ambulance, other than those specified in (i)above.
SI. No. 74:
Services by way of-
(a) health care services by a clinical establishment, an authorized medical practitioner or para-medics;
(b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a)above.
***
Sl. No. 25(a)
Services provided to Government, a local authority or a governmental authority by way of water supply, public health, sanitation conservancy, solid waste management or slum improvement and upgradation
Sl. No. 3
Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under ar

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stitution.
4. In view of the above, it is clarified that the clarification contained in the Circular No. 210/2/2018- Service Tax dated 30thMay, 2018 with regard to the services provided by Government and PSPs by way of transportation of patients in an ambulance is applicable for the purpose of GST also, as the said services are specifically exempt under notification No. 1136-F.T. [12/2017- ST (R)] dated 28.06.2017 vide SI. No. 74.
5. As regards the service provided by PSPs to the State Governments by way of Transportation of patients on behalf of the State Governments against consideration in the form of fee or otherwise charged from the State Government, it is clarified that the same would be exempt under-
* SI. No. 3 of notification No. 1136-F.T. [12/2017- ST (R)] dated 28.06.2017 if it is a pure service and not a composite supply involving supply of any goods, and
* SI.No.3A of notification No. 1136-F.T. [12/2017- ST (R)] dated 28.06.2017 if it is a composite supply of goods a

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Scope of Principal-agent relationship in the context of Schedule I of the WBGST Act.
40/2018 Dated:- 17-9-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 40/2018 (Circular No. 57/31/2018-GST)
DATED: 17.09.2018
Subject: Scope of Principal-agent relationship in the context of Schedule I of the WBGST Act.
In terms of Schedule I of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “WBGST Act”), the supply of goods by an agent on behalf of the principal without consideration has been deemed to be a supply. In this connection, various representations have been received regarding the scope and ambit of the principal-agent relationship under GST. In order to clarify some of the issues and to ensure uniformity in the implementation of the provisions of the law across the field formations (i.e., jurisdictional officers), the Commissioner, in exercise o

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on the business of supply or receipt of goods or services or both on behalf of another.
4. The following two key elements emerge from the above definition of agent:
a) the term “agent‟ is defined in terms of the various activities being carried out by the person concerned in the principal-agent relationship; and
b) the supply or receipt of goods or services has to be undertaken by the agent on behalf of the principal.
From this, it can be deduced that the crucial component for covering a person within the ambit of the term “agent” under the WBGST Act is corresponding to the representative character identified in the definition of “agent” under the Indian Contract Act, 1872.
5. Further, the two limbs of any supply under GST are “consideration” and “in the course or furtherance of business”. Where the consideration is not extant in a transaction, such a transaction does not fall within the ambit of supply. But, in certain scenarios, as elucidated in Schedule I of the WBGST Act

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n retained in this entry.
7. It may be noted that the crucial factor is how to determine whether the agent is wearing the representative hat and is supplying or receiving goods on behalf of the principal. Since in the commercial world, there are various factors that might influence this relationship, it would be more prudent that an objective criterion is used to determine whether a particular principal-agent relationship falls within the ambit of the said entry or not. Thus, the key ingredient for determining relationship under GST would be whether the invoice for the further supply of goods on behalf of the principal is being issued by the agent or not. Where the invoice for further supply is being issued by the agent in his name then, any provision of goods from the principal to the agent would fall within the fold of the said entry. However, it may be noted that in cases where the invoice is issued by the agent to the customer in the name of the principal, such agent shall not fal

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dance with the provisions of this Act, Mr. B is not an agent of Mr. A for supply of goods in terms of Schedule I.
Scenario 2
M/s XYZ, a banking company, appoints Mr. B (auctioneer) to auction certain goods. The auctioneer arranges for the auction and identifies the potential bidders. The highest bid is accepted and the goods are sold to the highest bidder by M/s XYZ. The invoice for the supply of the goods is issued by M/s XYZ to the successful bidder. In this scenario, the auctioneer is merely providing the auctioneering services with no role played in the supply of the goods. Even in this scenario, Mr. B is not an agent of M/s XYZ for the supply of goods in terms of Schedule I.
Scenario 3
Mr. A, an artist, appoints M/s B (auctioneer) to auction his painting. M/s B arranges for the auction and identifies the potential bidders. The highest bid is accepted and the painting is sold to the highest bidder. The invoice for the supply of the painting is issued by M/s B on the behalf of M

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ce on behalf of Mr. A for which he charges a commission from Mr. A. As per the APMC Act, the commission agent is a person who buys or sells the agricultural produce on behalf of his principal, or facilitates buying and selling of agricultural produce on behalf of his principal and receives, by way of remuneration, a commission or percentage upon the amount involved in such transaction.
In cases where the invoice is issued by Mr. B to the buyer, the former is an agent covered under Schedule I. However, in cases where the invoice is issued directly by Mr. A to the buyer, the commission agent (Mr. B) doesn't fall under the category of agent covered under Schedule I.
9. In scenario 1 and scenario 2, Mr. B shall not be liable to obtain registration in terms of clause (vii) of section 24 of the WBGST Act. He, however, would be liable for registration if his aggregate turnover of supply of taxable services exceeds the threshold specified in sub-section (1) of section 22 of the WBGST Act. In

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Corrigendum to Trade Circular No. 17/2017-GST dated 21st December 2017
Corrigendum to Trade Circular No. 17/2017-GST Dated:- 17-9-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
Subject: Corrigendum to Trade Circular No. 17/2017-GST dated 21stDecember 2017
Dated: 17.09.2018
Corrigendum
In Para No. 4 of the said Trade Circular,
for
“It is further clarified that this Circular is applicable to the supp

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M/s. Sri Krishna Chemical Industries Versus The Government of Tamil Nadu, Goods and Service Tax Network (GSTN), Goods and Service Tax Council, The Nodal Officer for State GST – Joint Commissioner of GST (CT-1), The Assistant Commissioner of GST (CT-3)
GST
2018 (9) TMI 1764 – MADRAS HIGH COURT – [2018] 59 G S.T.R. 54 (Mad)
MADRAS HIGH COURT – HC
Dated:- 17-9-2018
W. P. (MD)No. 19462 of 2018
GST
Mrs. J. Nisha Banu J.
For the Petitioner : Mr.J.Selvam
For the Respondents 2 to 5 : Mr.B.Vijay Karthikeyan
ORDER
This writ petition has been filed seeking a Writ of Mandamus directing the fourth respondent to forward the representation of the petitioner dated 30.07.2018 to the second respondent and to direct the second respon

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03.04.2018, based on which, Grievance Committee was constituted and Nodal Officers were also appointed to address the problems of taxpayers.
5. The learned Counsel for the petitioner further submitted that the petitioner has made a detailed representation, narrating all facts, dated 30.07.2018, before the jurisdictional assessing officer, namely, the fifth respondent herein, who has to forward the representation of the petitioner to the Nodal Officer, State GST, Tirunelveli / the fourth respondent herein.
Hence, he confines and prays for a direction to the fifth respondent to forward the representation of the petitioner to the Nodal Officer, who, in turn, may be directed to act in accordance with the Circular, dated
6. In such a view of

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M/s Shri Mahavir Industries Versus CGST, Delhi-III
Central Excise
2018 (10) TMI 210 – CESTAT NEW DELHI – 2019 (369) E.L.T. 1216 (Tri. – Del.)
CESTAT NEW DELHI – AT
Dated:- 17-9-2018
E/51451/2018-SM – 52993/2018
Central Excise
Mrs. Archana Wadhwa, Member (Judicial)
For the Appellant : Ms. Rinki Arora, Advocate
For the Respondent : Shri P. Juneja, DR
ORDER
PER ARCHANA WADHWA:
After hearing both the sides, I find that proceedings for confirmation of demand, on the ground of clandestine removal, were initiated against one M/s Diwan Industries, a partnership firm.
Inasmuch as the proprietor of the present appellant M/s Mahavir Industries, Shri Prabhat Jain was one of the partners in M/s Diwan Industries, notice also pr

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ies did not deposit, their appeal was dismissed for default.
3. As far as the present appellant is concerned, they took up the matter before the Hon'ble High Court of Delhi, by way of filing a writ petition which was rejected, and as a consequence, the appellant deposited the directed amount in question. On such deposit, their appeal was taken up for final disposal and vide Final Order No. 50135/2017 dated 6.1.2017, their appeal was allowed.
4. As a consequence of their allowing of their appeal, they became entitled to the refund of the amount pre-deposited by them in terms of Section 35F. Accordingly, they approached their jurisdictional Central Excise Assistant Commissioner for refund of the amount in question.
5. Vide his order dated

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f the refund sanctioned to the proprietary unit is legal and proper. However, I find that there is no dispute about the fact that proceedings were initiated against M/s Mahavir Industries by treating the same as an individual manufacturer. On success of their appeal before Tribunal, such proprietary unit is admittedly entitled to the refund of the amount pre-deposited by them before the Tribunal. A proprietary unit is an individual legal entity and any refunds due to the proprietary unit cannot be adjusted or appropriated towards the demand which may be pending recovery against an another independent legal entity, of which the proprietor of unit is a partner. It has to be kept in mind that the present proceeding are not recovery proceeding

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NMDC Limited Versus CCT, Rangareddy GST
Central Excise
2018 (10) TMI 529 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 17-9-2018
Appeal No. E/30543/2018 – A/31172/2018
Central Excise
Mr. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL)
Shri Y. Srinivasa Reddy, Advocate for the Appellant.
Shri P.S. Reddy, Asst. Commissioner /AR for the Respondent.
ORDER
Per: Mr. P. Venkata Subba Rao
1. This appeal has been filed against Order-in-Appeal No. HYD-EXCUSRRC- APP-023-17-18 APP I, Dated 04.01.2018.
2. Heard both sides and perused the records.
3. The appellant herein is a Public Sector Undertaking engaged in the manufacture of sponge iron from iron ore. During the process of manufacture, iron ore fines gets generated which is a waste product but it has marketable value. During audit, the assessee was asked to reverse CENVAT credit under rule 6(3) of CCR 2004 to the extent they have gone into the value of iron ore fines on the ground that they were exempted. Appe

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missed and the Order-in-Original was upheld. Hence this appeal.
4. Ld. Counsel for the appellant submits that they had contested the demand both on merits as well as on limitation before the first appellate authority. They further contested that no penalty can be imposed on them alleging suppression of facts with an intent to evade payment of duty for the reason that they are the Public Sector Undertaking and have no intention of avoiding payment of duty or irregularly availing CENVAT credit. Before the first appellate authority, he also relied on the cases of CCE Raipur vs. Arti Sponge & Power Ltd. 2017(350)ELT 268 (Tri.-Del.)] to argue that iron ore fines which are produced during the process of manufacture of sponge iron ore are not a manufactured product at all and therefore Rule 6(3) of CENVAT Credit Rules 2004 does not apply in this case. This was recorded in the order of the first appellate authority. Appellant further relied upon the case of Gujarat State Fertilizers & Chemica

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this issue.
6. I have considered the arguments of both sides. There is no dispute on the facts of the case that the demand is on reversal of CENVAT credit under rule 6(3) for the value of iron ore fines generated by the appellant during the process of manufacture of final products viz; Sponge iron. On the very same issue in the case of Maa Mangla Ispat Pvt. Ltd. [2017(49)STR 503 (Tri.-Del.)] and Aarti Sponge & Power Limited [2017(350)ELT 268 (Tri.-Del.)], the Principal Bench of CESTAT has decided that Rule 6(3) of CCR 2004 does not apply because iron ore fines are not manufactured let alone being exempted. I find that the first appellate authority has not considered this aspect at all.
7. In view of the above, I find that it is a fit case to be remanded back to the first appellate authority to examine the issue on merits and also on limitation in the light of the aforesaid decisions of the Tribunal.
8. Appeal is allowed by way of remand.
(Dictated and Pronounced in open Court)

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S.A. Realty Versus Commissioner of GST, Mumbai Central
Service Tax
2018 (10) TMI 1072 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 17-9-2018
APPEAL No. ST/87412/2018 – A/87308/2018
Service Tax
Dr. D.M. Misra, Member (Judicial)
Shri Jinit R. Shah, C.A., for appellant
Shri M.P. Damle, Assistant Commissioner (AR), for respondent
ORDER
This is an appeal filed against order-in-appeal No. MUM/DGPM/WRU/APP-54/17-18 dated 27.3.2018 passed by Principal Additional Director General, DGPM, Customs & Central Tax, WRU, Mumbai.
2. Briefly stated the facts of the case are that the appellants are engaged in providing the service of construction of residential complex service during the relevant period. The show cause cum demand notice was issued to the appellant on 21.10.2015 alleging non-payment of service tax during the period 1.7.2010 to 30.6.2012 amounting to Rs. 8,27,234/- and short payment of service tax of Rs. 1,33,477/- for the relevant period. On adjudication,

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nditions laid down under Section 78 of the Finance Act, 1994. On the demand of Rs. 1,33,477/-, he submits that the said amount has been confirmed by the learned Commissioner (Appeals) taking into consideration the value of loans and other entries in general vouchers as the taxable value received in providing the taxable services during the relevant period. He has submitted that the value of loan and the value of other non-taxable services were wrongly computed in arriving at the gross taxable value. Therefore, the service tax of Rs. 1,33,477/- is unsustainable in law. He has submitted that though necessary evidences of acknowledgment of the loan, general vouchers etc. were placed before the authorities below, but the same were not considered.
4. Per contra, learned AR for the Revenue reiterated the findings of the learned Commissioner (Appeals).
5. I find that undisputedly, the appellant had though rendered taxable services under the category of construction of residential complex se

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ection in their books of account etc., I find that both the authorities below have not addressed on the defence advanced by the appellant. Therefore, to ascertain the correctness of the claim of the appellant, the matter needs to be remanded to the adjudicating authority. The adjudicating authority would consider the plea of the appellant and the evidences that would be produced by them during the course of adjudicating proceedings and decide the issue accordingly.
6. In the result, the impugned order is modified to the extent of allowing the benefit of discharging 25% of the penalty imposed under Section 78 of the Finance Act, 1994, subject to fulfilment of the conditions and the correctness of the liability of service tax of Rs. 1,33,477/- be ascertained afresh based on the evidences and record by the adjudicating authority.
7. Appeal is allowed by way of remand the adjudicating authority in the light of the observation made as above.
(Pronounced in court)
Case laws, Decisions

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REGARDING PENDING GSTIN CANCELLATIONS.
Circular No. 1819043/593 Dated:- 17-9-2018 Uttar Pradesh SGST
GST – States
=============
Document 1पत्राà¤â€šà¤â€¢ /
1319043
17-9-18
593 / 18-19/ (à¤Å“à¥â‚¬.एस.टà¥â‚¬. à¤â€¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â­Ã Â¤Â¾Ã Â¤â€” ) / वाणिà¤Å“्य à¤â€¢Ã Â¤Â°
à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¯Ã Â¤Â¾Ã Â¤Â²Ã Â¤Â¯:- à¤â€¢Ã Â¤Â®Ã Â¤Â¿Ã Â¤Â¶Ã Â¥ÂÃ Â¤Â¨Ã Â¤Â° (à¤Å“à¥â‚¬.एस.टà¥â‚¬.),
वाणिà¤Å“्य à¤â€¢Ã Â¤Â°, मुà¤â€“्यालय, लà¤â€“नऊ।
लà¤â€“नऊà¤Æ’: दिनाà¤â€šà¤â€¢Ã Â¤Æ’ 17,
सितम्बर, 2018
समस्त à¤Å“à¥â€¹Ã Â¤Â¨Ã Â¤Â² एडà¥â‚¬Ã Â¤Â¶Ã Â¤Â¨Ã Â¤Â² à¤â€¢Ã Â¤Â®Ã Â¤Â¿Ã Â¤Â¶Ã Â¥ÂÃ Â¤Â¨Ã Â¤Â°, à¤â€”्रà¥â€¡Ã Â¤Â¡-1,
वाणिà¤Å“्य à

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¤â€¢Ã Â¤Â¾ à¤â€¢Ã Â¤Â·Ã Â¥ÂÃ Â¤Å¸ à¤â€¢Ã Â¤Â°Ã Â¥â€¡Ã Â¤â€š, à¤Å“िसà¤â€¢Ã Â¥â€¡ माध्यम सà¥â€¡ à¤â€¦Ã Â¤ÂµÃ Â¤â€”त à¤â€¢Ã Â¤Â°Ã Â¤Â¾Ã Â¤Â¯Ã Â¤Â¾ à¤â€”या हà¥Ë† à¤â€¢Ã Â¤Â¿
à¤Å“à¥â‚¬Ã Â¥Â¦Ã Â¤ÂÃ Â¤Â¸Ã Â¥Â¦Ã Â¤Å¸Ã Â¥â‚¬Ã Â¥Â¦Ã Â¤ÂÃ Â¤Â¨Ã Â¥Â¦ निरस्तà¥â‚¬Ã Â¤â€¢Ã Â¤Â°Ã Â¤Â£ à¤â€¢Ã Â¥â€¡ बड़à¥â‚¬ सà¤â€šà¤â€“्या मà¥â€¡Ã Â¤â€š लम्बित प्रार्थना पत्रà¥â€¹Ã Â¤â€š पर प्रधानमà¤â€šà¤¤à¥à¤°à¥â‚¬ à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¯Ã Â¤Â¾Ã Â¤Â²Ã Â¤Â¯
द्वारा à¤â€¦Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¸Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¨Ã Â¤Â¤Ã Â¤Â¾ व्यà¤â€¢Ã Â¥ÂÃ Â¤Â¤ à¤â€¢Ã Â¥â‚¬ à¤â€”à¤Ë† हà¥Ë†, à¤â€¡Ã Â¤Â¸ सम्बन्à¤Â

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¥ÂÃ Â¤ÂµÃ Â¤Â¾Ã Â¤Â°Ã Â¤Â¾ प्रà¥â€¡Ã Â¤Â·Ã Â¤Â¿Ã Â¤Â¤ पत्र à¤â€¢Ã Â¥â€¹ समस्त सà¤â€šà¤²à¤â€”्नà¤â€¢Ã Â¥â€¹ à¤â€¢Ã Â¥â€¡
साथ सà¤â€šà¤²à¤â€”्न à¤â€¢Ã Â¤Â°, à¤â€ Ã Â¤ÂªÃ Â¤â€¢Ã Â¥â€¹ à¤â€¡Ã Â¤Â¸ निर्दà¥â€¡Ã Â¤Â¶ à¤â€¢Ã Â¥â€¡ साथ प्रà¥â€¡Ã Â¤Â·Ã Â¤Â¿Ã Â¤Â¤ à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤Å“ा रहा हà¥Ë† à¤â€¢Ã Â¤Â¿ एà¤â€¢ à¤â€¦Ã Â¤Â­Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾Ã Â¤Â¨
चलाà¤â€¢Ã Â¤Â° à¤Å“à¥â‚¬Ã Â¥Â¦Ã Â¤ÂÃ Â¤Â¸Ã Â¥Â¦Ã Â¤Å¸Ã Â¥â‚¬Ã Â¥Â¦Ã Â¤ÂÃ Â¤Â¨Ã Â¥Â¦ निरस्तà¥â‚¬Ã Â¤â€¢Ã Â¤Â°Ã Â¤Â£ सà¥â€¡ सम्बन्धित लम्बित प्रार्थना पत्रà¥â€¹Ã Â¤â€š à¤â€¢Ã Â¤Â¾ 15 दिन à¤â€¢Ã 

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¤¿à¤§à¤¿),
वाणिà¤Å“्य à¤â€¢Ã Â¤Â°, मुà¤â€“्यालय, लà¤â€“नऊ ।
https://mail.gov.in/iwc_static/layout/shell.html?lang=en&3.0.1.2.0_15121607
ject: Re: Fwd: [Gstc-Nodal Officers] Representation from Prime Minister's Office
(PMO).-reg
To: “Commissioner, Commercial Tax, UP” ,
vkumarjcct@gmail.com, upctres@gmail.com, srajantripathi@gmail.com,
ctstathqlu-up@nic.in, upct_stat@rediffmail.com
Date: 31/08/18 05:58 PM
ctithqlu-up.vcf (75bytes)
From: “Joint Commissioner (I.T.) Commercial Tax,, Head Quarter UP”
Respected Sir,
Please see trailing email regarding “Pendency in GSTIN cancellation”. We are facing following reasons regarding pendency of
cancellation applications in UP
1. There are huge number of applications related to cancellation which are not available in any jurisdictional office or available in
deactivated jurisdiction offices which is primary reason of pendency in UP.
2. Also there is

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Prime Minister's Office (PMO) regarding pendency
in GSTIN cancellation.
It is requested that necessary comments/reasons and action taken thereon may please be intimated to GST Council Secretariat by email at
gstc.secretariat@gov.in latest by 31.08.2018.
Sincerely
Rahul Raja
Under Secretary, GST Council
à¤Å“्वा० à¤â€¢Ã Â¤Â®Ã Â¤Â¿Ã Â¥Â¦ ( à¤Å“à¥â‚¬Ã Â¥Â¦Ã Â¤ÂÃ Â¤Â¸Ã Â¥Â¦Ã Â¤Å¸Ã Â¥â‚¬Ã Â¥Â¦)
1604
05-09-18
Cakex
sto (cio)
05-9.18
https://mail.gov.in/iwc_static/layout/shell.html?lang=en&3.0.1.2.0_15121607
ESI
5-9-18
12
1/2
OM-28.08.2018 – States – GSTIN Cancellation.pdf (969kB)
Subject: [Gstc-Nodal Officers] Representation from Prime Minister's Office (PMO).-reg
To: gstc-nodalofficers@lsmgr.nic.in
Date: 08/28/18 05:31 PM
From: gstc.secretariat@gov.in
Sender: gstc-nodalofficers-bounces@lsmgr.nic.in
https://mail.gov.in/iwc_static/layout/shell.html?lang=en&3.0.1.2.0_1…
Dear Madam/Sir,
Kindly find attached Office Memorandum dated 28.08.2018 regarding representati

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n of GSTINs and had observed that this is forcing people to file nil returns and it is also
leading to corruption.
2. It is requested to expeditiously take necessary action to reduce the pendency in respective
States/UTs. State/UT wise pendency of GSTIN registration cancellation requests with the State/UT tax
authorities as on 27.08.2018 is enclosed for reference (Annexure 1).
3. In view of the above, it is requested furnish comments/reasons regarding the pendency of
GSTIN cancellations and action taken thereon to reduce the pendency by 31.08.2018.
4.
This issues with the approval of the Joint Secretary, GST Council.
селен
28.08.18
Rahul Raja
Under Secretary, GST Council
Enclosure: As above
To:
Commissioner, Commercial Taxes of all States and UTs
Copy to: for information
Commissioner, GST Policy Wing, CBIC
Date of Report – 27.08.2018
Pendency of GSTINS cancellation
Annexuge-1
Status of applications for Cancellation of RC
Disposed by
Pending with
Pending with
Filed with S

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Extension of time limit for submitting the declaration in FORM GST TRAN-I under rule 117(1A) of the Andhra Pradesh Goods and Service Tax Rules, 2017 in certain cases.
CCW/GST/74/2015 Dated:- 17-9-2018 Andhra Pradesh SGST
GST – States
Government of Andhra Pradesh
Commercial Taxes Department
Proceedings of the Chief Commissioner of State Tax, Andhra Pradesh
Present: Sri. J. Syamala Rao, I.A.S.
CCTs Ref.in CCW/GST/74/2015 Dt.17.09.2018
Order under SGST:
Subject: Extension of time li

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