Author: admin_gst

In Re: M/s. Evergreen Publication (India) Ltd.
GST
2018 (10) TMI 746 – AUTHORITY FOR ADVANCE RULING, PUNJAB – 2018 (18) G. S. T. L. 273 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, PUNJAB – AAR
Dated:- 13-8-2018
AAR/GST/PB/004
GST
NAVDEEP BHINDER AND G.S. BAINS, MEMBER
Present for the Applicant: Sh. Naresh Chawla, Advocate
(Note: An Appeal against this order lies with the Appellate Authority in terms of Section 99 and Section 100 of the CGST Act, 2017 and Section 99 and Section 100 of the PGST Act, 2017 within a period of thirty days from the date of communication of this order.)
M/s. Evergreen Publication (India) Ltd, ND-200, Tanda Road, Jalandhar-144008, District Jalandhar (Punjab) hereinafter referred to as 'applicant' had submitted an application for advance ruling in form GST ARA-01 vide his letter dated 03.03.2018 received on 06.03.2018 seeking to know whether the Lab manuals generally for class 6th to 12th printed by printing/publishing industry as pr

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manufacturing the Lab Manuals called “Books” printed/published in accordance with the specified syllabus issued by CBSE for class VI to class XII which is written by the authors as per prescription by Educational Boards. It comprises of the entire syllabus of the practical subject described and consists of the comprehensive study material covering syllabus, questions/answers part & some leafs for the use of the students. The printed material is in book form which is covered under chapter 4901 attracting nil duty at entry no. 119 of Schedule of Exempted goods in accordance with ntfn no. 12/2017.
2. Whereas 'exercise books'/'writing books' simply contain sheets of lined paper, commonly known as 'note books' for practising and are used by students for taking down notes or for practising written contents and/or solving problems. Thus 'exercise books' generally do not contain any instructions and are merely compilation of plain papers with lines printed on them. The printing of lines on t

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d in such form that it covers the text & the some vacant spaces for exercise. It is pertinent to mention here that the printed material in the form of text, question/answer is of the primary use whereas the vacant space of exercise is only incidental to the primary use of the book. The main object of the printed material is to provide the text of book as per syllabus to the student including the question/answer and this object is primary whereas the vacant sheet attached is only incidental for the formation of the books, Lab Manual is prescribed by CBSE for the student of class VI to class XII.
4. Vide Circular no. 1052/01/2017-CX issued on 23.02.2017 for the classification of articles for printing industry it has been categorically held that:
“The note book containing some text, question/answer & spaces for exercise has been classified under the heading 4901”
As per rule 4 of general rule for interpretation of the schedule, goods must be classified under the heading appropriate to

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ry use i.e. writing. The fact that printing is incidental to their primary use is the guiding principle for classification of Exercise Books under heading 4820 of erstwhile CETA, 1985.
3. Printed work books on the Other hand are books where printing is not merely incidental to the primary use. HSN Explanatory notes (A) to the heading 49.01 reads as, “Books and booklets consisting essentially of textual matter of any kind, and printed in any language or characters…include…textbooks (including educational workbooks sometimes called writing books), with or without narrative texts, which contains questions or exercises (usually with spaces for completion in manuscript). …” Thus, printed work books containing questions followed by spaces for writing or other exercises would fall within the scope of Chapter 49. Further, since printing in case of printed workbooks is not merely incidental to the primary use of the goods, such goods are classifiable under Chapter 49, in terms of chapter

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the small amounts of water colour required for colouring are contained in the books (e.g., in the form of a palette).
The issue of classification of text books and printed work text books was subject matter of CWP No. 7198 of 2016 = 2016 (9) TMI 323 – DELHI HIGH COURT before the Hon'ble High Court of Delhi. It was claimed by the petitioner that the said goods are appropriately classifiable in Chapter 49 of the Central Excise Tariff Act, whereas the department was considering classification as exercise books in Chapter 48 (4820) of Central Excise Tariff Act. The Hon'ble High Court of Delhi vide order dated 31.08.2016 = 2016 (9) TMI 323 – DELHI HIGH COURT had directed CBEC to examine the matter and pass appropriate order. Accordingly, CBEC has clarified the issue vide Circular No. 1057/6/2017 – CX dated 07.07.2017.
The goods covered under the relevant headings have been distinguished by Circular No. 1057/6/2017 – CX dated 07.07.2017. The guiding principle for classification has also be

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ooks' of heading 4820 contain printed texts with space for copying manually.
Discussion and Findings :
1. We have carefully gone through the facts of the case and the relevant legal and administrative instructions applicable in the present case. After going through the material supplied by the applicant , it is seen that the question which has been raised by the applicant can be framed as – whether 'Lab manual' written by authors as prescribed by Educational Boards and which also contains, apart from chapter wise printed material and printed question and answers, some blank sheets / papers for exercise by students, would be classified under GST Tariff heading 4901 as 'Printed Books' which carries Nil rate of tax or would it be classified under the GST tariff heading 4820 which attracts tax @ of 12% (CGST + SGST) under the description ' Laboratory Notebooks'.
2. The impugned 'Lab Manual', a sample of which was submitted by the applicant during personal hearing , is observed to be a

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ent case, perusal of sample lab manual supplied by the applicant, who has been described above, clearly shows that printing is not merely incidental to the primary use, but actually forms a major part of the book and fulfills the primary objective of imparting knowledge to the student. Rather writing becomes the incidental part in the case on hand as the blank pages providing space to the students to write form a lesser part of the Lab manual and enables the students to write in the context of what they have learnt in the major printed instructional material of the book. Hence it becomes clear after balancing the facts of the present case with the instructions related to classification given in the said Circular dated 07.07.2017, that the Lab Manuals being published by the applicant are rightly classifiable under the GST Tariff heading 4901 as 'printed books' and would consequently carry Nil rate of tax which is presently applicable to the said heading.
4. It is further seen that a si

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Due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019
PA/ETC/2018/163 Dated:- 13-8-2018 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
DEPARTMENT OF EXCISE AND TAXATION
Bhupindra Road, Patiala, Punjab
ORDER
The 13th August, 2018
No. PA/ETC/2018/163.-In exercise of the powers conferred by section 168 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Punjab Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rul

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Clarification on refund of GST compensation cess paid on coal.
12015/CT/Pol-56/3/2017-Policy Dated:- 13-8-2018 Orissa SGST
GST – States
File No.POL-56/3/2017-Policy-CCT
1/9785/2018
Commissionerate of CT and GST, Odisha (At Cuttack)
(Finance Department, Government of Odisha)
No. 12015/CT/Pol-56/3/2017-Policy
Dated: 13-08-2018
To
Head of CT & GST Circle
JaJpur Circle, JaJpur Road
Sub:- Clarification on refund of GST compensation cess paid on coal
Ref: Your office letter No.2584 dated 03.08.2018
Sir,
In inviting a reference to the letter referred to above, the issues raised therein are clarified below.
1. Whether coal purchased by M/s. Jindal Stainless Limited and used in power generation for captive use in manufactu

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r?
As per provisions of Section 9 (2) of the GST (Compensation to States) Act, 2017, the provisions of the CGST Act and the rules made there under will apply in relation to refund claims of compensation cess. Section 54 (3) of the CGST Act (clause (i) of 1st of the Proviso) permits claim of refund of any unutilized input tax credit at the end of any tax period relatable to zero rated supplies made without payment of tax. Thus, a taxpayer can claim refund of any unutilized ITC including ITC of compensation cess relatable to zero rated supplies made without payment of tax.
In the case under consideration, if goods manufactured by the applicant have been exported without payment of tax and the refund application is otherwise in order, the a

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M/s. Valli Sago Factory Versus Commissioner of GST & Central Excise Salem
Central Excise
2018 (11) TMI 1365 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 13-8-2018
Appeal No. E/41271/2018 – Final Order No. 42236/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial)
Shri S. Kannappan, Advocate for the Appellant
Shri L. Nandakumar, AC (AR) for the Respondent
ORDER
Brief facts are that the appellants herein are engaged in manufacture of sago and starch. During the investigation conducted, they paid an amount of Rs. 5,83,304/- on various dates. The last payment was made on 31.3.2015. After investigation, the original authority vide order dated 6.1.2017 confirmed duty demand of Rs. 5,25,296/-. The appella

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nder adjudication. The appellant had paid a total amount of Rs. 5,83,304/- on various dates during the time of investigation. The amounts paid during investigation have to be treated as a deposit with the department and is in the nature of a pre-deposit. The appellant had filed refund claim in February 2017 after coming to know that the amount already paid during investigation was in excess of the duty confirmed. Thus, refund claim of Rs. 58,008/- was filed. He argued that the refund sanctioning authority has rightly granted the refund. When reckoned from the date of passing of the order by the adjudicating authority determining the duty demand, the refund is well within the time.
3. The ld. AR Shri L. Nandakumar supported the findings in

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Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crores for the period from July, 2018 to March, 2019.
G.O. Ms. No. 40 Dated:- 13-8-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 40, Puducherry, dated 13th August 2018)
NOTIFICATION
In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereafter in this notification referred to as the said Act), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, notifies the registered persons having aggregate turnover of up to 1.5 c

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M/s. Marotia Steel & Alloys (P) Ltd. Versus Commissioner of CGST, Howrah
Service Tax
2018 (12) TMI 860 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 13-8-2018
Appeal No. ST/75127/2018 – FO/76518/2018
Service Tax
Shri P.K. Choudhary, Member (Judicial)
Shri Sushil Goyal, CA for the Appellant (s)
Shri A.K. Biswas, Suptd.(AR) for the Respondent (s)
ORDER
Per Shri P.K. Choudhary
1. The appellant is a small scale manufacturer of excisable goods and is also engaged in performing job work. They usually carry out process of annealing the materials sent to them by their customers. During the course of audit for the financial year 2005-06, 2006-07, 2007-08 some discrepancies were noticed and a spot memo was issued. S

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assessee preferred appeal before the lower appellate authority and the ld. Commissioner (Appeals) vide the impugned order modified the adjudication order upholding the demand of service tax amounting to Rs. 11,465/- alongwith interest and equal amount of penalty under Section 78. Ld. Commissioner (Appeals) also upheld the penalty imposed under Section 77 i.e. Rs. 2,75,000/- and a penalty of Rs. 5,000/-. Hence, the present appeal before the Tribunal.
2. Ld. Consultant appearing on behalf of the appellant company submits that for failure to deposit tax, specific penalty is prescribed in Section 78, which has been imposed by the Adjudicating Authority and also upheld by the First Appellate Authority and which has also been paid by the appella

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penalty of equal amount as imposed in the adjudication order was also upheld by the First Appellate Authority. The appellant assessee is not disputing their liability to this extent. Their only grievance before the Tribunal is now regarding imposition of penalties of Rs. 1,000/-, Rs. 2,74,000/- and Rs. 5000/- under various provisions of Section 77 of the Finance Act, 1994. I find that the Adjudicating Authority while imposing penalty under Section 77, has discussed the statutory provisions wherein the maximum penalty imposable under Section 77 upto 09.05.2008 was not exceeding Rs. 1000/-. Accordingly he imposed a penalty of Rs. 1000/- and for the subsequent period i.e. w.e.f. 10.05.2008, upto the date of non-obtaining of ST-3 Return, i.e. 0

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EVEREADY INDUSTRIES INDIA LIMITED Versus ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AND ANOTHER
VAT and Sales Tax
2018 (8) TMI 1773 – KERALA HIGH COURT – [2018] 58 G S.T.R. 147 (Ker)
KERALA HIGH COURT – HC
Dated:- 13-8-2018
W. P. (C). No. 12478 of 2018 .
CST, VAT & Sales Tax
Dama Seshadri Naidu J.
For the Petitioner : Joseph Jerard Samson Rodrigues
For the Respondents : V. K. Shamsudeen , Senior Government Pleader and Dr. Thushara James , Government Pleader
JUDGMENT
DAMA SESHADRI NAIDU J.-
1. Facts in brief : Petitioner-Eveready Industries India Ltd., is an assessee under the Kerala Value Added tax Act, on the rolls of the Assistant Commissioner, the first respondent. Eveready (“the company”) filed its annual returns for the year 2015-2016 and paid the tax. Later, it had its books of account audited, as section 42 of the Act mandates. Then, the company realised that in its annual return it inadvertently showed

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31, 2017.
4. Eventually, the Asst. Commissioner issued the exhibit P6 order, rejecting the company's request for revising the returns ; he reiterated his earlier assertion : the likely change of turnover. Aggrieved, eveready filed this writ petition.
4. Submissions : Petitioner's :
5. Sri Joseph Jerard Samson Rodrigues, the company's counsel, has submitted that the Assistant Commissioner has mechanically declined the company's request, but with no valid reason. According to him, the company's conduct was bona fide, yet the Asst. Commissioner failed to appreciate it. To elaborate, Sri Rodrigues has submitted that the omission was inadvertent and the company's request for revision synchronises with the audit report.
6. Sri Rodrigues has stressed that the company only inadvertently omitted to reflect in the annual return a few items of inter-State purchase and also stock transfer. No sooner did the audit report reveal the inadvertent omission than the company s

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ion is unassailable. According to her, the company's case does not fall within the scope of section 42(2) of the Act. According to her, even the Circular No. 8 of 2018 bars the company's revision, for it would result in changed turnover.
9. To be specific, Dr. James has contested the company's claim of bona fide approach and the inadvertent omission. According to her, the company ought to have filed the return along with audit certificate. But the company, she maintains, requested for revision of return only after its filing the audit certificate.
10. Referring to C. R. Varghese [2018] 58 GSTR 137 (Ker) ; MANU/KE/1248/ 2018, Dr. James has submitted that the Division Bench has hold that the assessing authority can verify the bona fides of the assessee's request and then decide whether the permission can be granted. She has also submitted that the company, to prove its good faith, ought to have produced before the Asst. Commissioner the statutory declarations like Forms

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tion and permit.
14. Important for our purpose is Chapter V : Assessment, recovery of tax, and penalty. Section 20 mandates filing of returns. Section 21 describes how a return submitted under sub-section (1) of section 20 amounts to self-assessment. Under section 21(2), as set out succinctly in C. R. Varghese [2018] 58 GSTR 137 (Ker) ; MANU/KE/1248/2018, the dealer, on its detecting any mistake in the monthly return, can rectify a mistake and file a revised return within two months from the last day of the return period. But sub-section (9) of section 22 prohibits any such revision if the authorities have initiated any proceedings on their detecting an offence. And the bar continues until they finalise the proceedings. Sub-section (10) of section 22 permits a revised return incorporating the turnover, covered in the penal proceedings after the proceedings are finalized and compounded. Then, too, “the assessment is deemed to be completed subject to the provisions of sections 24 and 25

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return will be filed along with the audit certificate, accompanied by proof of payment of tax, any interest, and penal interest calculated at twice the rate specified under sub-section (5) of section 31. The proviso to section 42(2) also prohibits any revision by a dealer against whom penal action is started. The provision, pivotal for our purpose, reads :
“42.(2) Where any dealer detects any omission or mistake in the annual return submitted by him with reference to the audited figures, he shall file revise annual return rectifying the mistake or omission along with the audit certificate. Where, as a result of such revision, the tax liability increases, the revised return shall be accompanied by proof of payment of such tax, interest due thereon under sub-section (5) of section 31, and penal interest, calculated at twice the rate specified under sub-section (5) of section 31 :
Provided that this sub-section shall not apply to a dealer against whom any penal action is initiated in

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about through Act 5 of 2018 (The Kerala Finance Act, 2018), the Government issued Circular No. 8 of 2018, dated April 21, 2018. Granted, sections 21(2), 22(9), 22(10), 42(2) and 79B of the Act deal with the revision of returns, but they are subjected to a few conditions.
19. Section 79B, too, contains a non-obstante clause and prohibits revised return when the Department detects tax evasion and begins proceedings against that evasion.
19. The company's concern :
20.
Inv. No.
Date
TIN
Party
Location
Uploaded Value
Correct -Value
26122253
11.6.2015
9150000006
Eveready
Lucknow
1,619,109
169,109
271187320
4.3.2016
33310640024
-do
Chennai
84,106
43,231
21. The company's counsel would have this court hold that the error arose out of arithmetic jumbling and doubling of figures. To be precise, the item has an extra digit-(1)-after the first two digits, and the second one doubled the correct value. But with no response from the authorities, the company filed W.

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e that this court, on earlier occasions, has examined this issue threadbare. In Syed Ali Rajba Judgment, dated November 16, 2017, in W. P. (C) No. 34709 of 2017, the assessee showed the total invoice amount as Rs. 81,600, but while giving the details of turnover of inter-State purchase in a separate part of the return, he showed it as Rs. 8,01,600. The court found it to be a clerical error. HDFC Bank Ltd. [2018] 58 GSTR 134 (Ker) judgment, dated May 23, 2018, in W. P. (C) No. 13691 of 2018, however, noticed the problem of change in turnover if revision was allowed. The court remanded the matter to be decided under section 42(2). No decision rendered on merits, the case has no precedential value.
23. Alwaye Sugar Agency :
24. In Alwaye Sugar Agency [2017] 5 KHC 638, a learned single judge, in a well articulated judgment, exhorted tax officials to adopt a pragmatic approach. The judgment exemplifies what the noted lawyer Nani Palkhivala once said : “Taxes are the life-blood of any Gove

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ing the technical omissions to ensure tax compliance.
26. The mechanical application of procedural provisions, Alwaye Sugar Agency [2017] 5 KHC 638 cautions, in a taxing statute, without regard to the statutory purpose, does not augur well for the reputation of the taxman, whose attitude must change with the times, so citizens see him more as a facilitator for tax compliance rather than a legally empowered money snatcher.
27. If we note the facts of Alwaye Sugar Agency [2017] 5 KHC 638, an assessee under the KVAT Act filed annual returns for the year 2011-2012 and paid the tax. Later, when its accounts audited, it noticed some mistakes. The assessee, then, sought the Department's permission to revise the returns. But the Department did not respond. So the assessee wanted this court to let him revise its returns. The Department opposed.
28. The Department contended that the assessee's request was belated ; the limitation, for revising the returns was over. A learned single ju

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48/2018, has affirmed Alwaye Sugar Agency [2017] 5 KHC 638. In yet another well articulated judgment, the Division Bench has treated the issue exhaustively. In fact, it is a common judgment in appeals arising out of four writ petitions. In all the cases, a few common features were found : (1) The time granted for the revising the returns was over ; (2) the request for revision was not simultaneous with the filing of the audit report ; (3) the Department began no assessment proceedings before it received the assessee's request for revision ; (4) the defects sought to be rectified cannot be strictly labelled technical or clerical ; and (5) the revised returns, if permitted, would alter the sales turnover (this issue not directly presented itself for consideration, though).
31. After scanning the entire statutory gamut, C. R. Varghese [2018] 58 GSTR 137 (Ker) ; MANU/KE/1248/2018 observes that the sole prohibition is only against the revision of returns when the dealer has been procee

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ually due and keeping himself on tender-hooks as to when and if the assessing officer detects such mistake . . . .”
33. The court never found, C. R. Varghese [2018] 58 GSTR 137 (Ker) ; MANU/KE/1248/2018 also notes, that the revision of return is not permissible unless there is a mistake or omission as reflected in the audited statement. The assessing officer does have the authority to examine the claims for revision, according to C. R. Varghese [2018] 58 GSTR 137 (Ker) ; MANU/KE/1248/2018, even beyond the period and decide the question under well-established principles of law and ensure that the attempt is not to cover up or get over a penal provision or avoid the penal consequences of detection.
34. On the input-tax credit, C. R. Varghese [2018] 58 GSTR 137 (Ker) ; MANU/KE/1248/2018 has, however, observed that the possible claim by the assessee of a benefit available in the statute cannot be a reason to deny revision of return if it is a bona fide claim. Yet the judgment clarifies o

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r was notified as escaped turnover under section 25 of the Act was returned as tax suffered. It found favour with the Tribunal. On appeal, the Division Bench reversed it. M. M. Enterprises [2013] 63 VST 323 (Ker) ; [2012] (0) SCJ Online (Ker) 3193 (DB) accepts that the notice under section 25 will not amount to penal action. So the proviso to section 42, as it stood then, would not apply. But the revised return, under section 42, must confine itself to any omission or mistake in the returns as the audited figures expose.
37. On facts, M. M. Enterprises [2013] 63 VST 323 (Ker) ; [2012] (0) SCJ Online (Ker) 3193 (DB) reveals that the omission detected was not one of difference between the audited figures and the annual returns filed. In fact, on the verification of the books of account as also the annual returns, the assessing authority found definite instances of suppression of purchase. This prompted the assessing officer to act against the dealer under section 25 for assessment of es

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ds repeatedly addressed by this court and precedents with clear holding subsist, driving the suitor to the rigmarole of a remedy, be it an alternative one, serves no purpose. After all, for a Constitutional Court, the alternative remedy is a self-imposed limitation. And it is “self-imposed”, not “other-imposed”, at that.
41. Next, about the documents not produced : Form F and Form FA. Indeed, the company admits its omission and calls it inadvertent. To prove an admitted fact, documentary proof is a superfluity.
42. And, finally, about the core objection-change of admitted turnover. First, to be fair to the Department, this issue did not directly present itself before either in Alwaye Sugar Agency [2017] 5 KHC 638 or in C. R. Varghese [2018] 58 GSTR 137 (Ker) ; MANU/KE/1248/2018. But we will cull out from the judicial pronouncements, how section 42(2) and its newly added provisos have been interpreted.
43. True, Alwaye Sugar Agency [2017] 5 KHC 638 has precedentially disappeared, und

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statute, without regard to the statutory purpose, does not augur well for the reputation of the taxman.
(4) The Department cannot adopt a hyper-technical approach if the dealer volunteers to rectify the omissions and pay the differential tax- especially if there is no departmental detection of any suppression.
(5) If an honest dealer volunteers to pay his taxes, the Department should not come in the way ; on the contrary, it should reward him.
(6) The sole prohibition is only against the revision of returns when the dealer has been proceeded against for a defalcation or other offense.
(7) Barring section 42(2), all other provisions-Sections 21(2), 22(9), 22(10), 42(2) and 79B of the KVAT Act as also rule 22(4A)-are only ena bling ones, facilitating revisions.
(8) The assessee's possible claim of a benefit (say, input-tax credit) cannot be a reason to deny revision of return if its claim is bona fide.
45. Here, the company submitted its audit certificate on January 31, 20

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rprises [2013] 63 VST 323 (Ker) ; [2012] (0) SCJ Online (Ker) 3193 (DB), on the other hand, contemplated twin conditions : suppression and Departmental action. Here, rather than suppression, I find omission, an inadvertent one, at that. And there is no Departmental detection or action, to repeat.
Conclusion :
47. So, I allow this writ petition, setting aside the exhibit P6, and also by directing the respondents to permit the petitioner to revise the returns for the assessment year 2015-16. The respondents will enable the company to revise the returns, in the presence of the assessing officer, within four weeks after receiving the judgment copy. I also clarify that, because of the revision of returns, if the company is found liable to pay any differential tax, then it will comply with rule 22 of the KVAT Rules and pay not only the differential tax but also the interest and penal interest contemplated under the Statute, simultaneously with the revision of the returns. No order on costs

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Filings of GST Returns
GST
Dated:- 11-8-2018

The Goods and Services Tax Council has simplified the return filing process for small businesses. The GST Council, in its 28th meeting held on 21st July, 2018 in New Delhi, in principle approved the new return formats and associated changes in law for small businesses. Taxpayers who have a turnover upto ₹ 5 crores in the previous financial year shall have facility to file quarterly return with monthly payment of taxes on self-declaration basis. For such taxpayers, simplified returns have been designed called Sahaj and Sugam. Those taxpayers who have no purchases, no output tax liability and no input tax credit to avail in any quarter of the financial year shall file one NIL re

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GST on apartment purchase
Query (Issue) Started By: – Maneesh Agarwal Dated:- 11-8-2018 Last Reply Date:- 21-8-2018 Goods and Services Tax – GST
Got 10 Replies
GST
I'm looking for under construction apartment which would be ready in a month time.
Builder is asking to pay GST on below items. Should GST be applicable on all these items?
* UDS consideration
* Cost of construction of apartment
* Township infrastructure charges
* Infrastructure and Amenities charges
* Development charges for Water & Electricity
* Development Charges for Pipes Gas
* Development charges for Generator
Thanks, -Maneesh
Reply By Himansu Sekhar:
The Reply:
Yes GST is applicable on all such charges
Reply By PAWAN KUMAR:
The Reply:
A

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Anti-Profiteering Mechanism under GST
GST
Dated:- 11-8-2018

The month-wise details of Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), Integrated Goods and Services Tax (IGST) and Cess collected by the Government till 31st July, 2018 are as under:
(In Rs. Crore)
Month
GST collection
Jul'17
21,572
Aug'17
95,633
Sep'17
94,064
Oct'17
93,333
Nov'17
83,780
Dec'17
84,314
Jan'18
89,825
Feb'18
85,962
Mar'18
92,167
Apr'18
1,03,459
May'18
94,016
Jun'18
95,610
Jul'18
96,483
Total
11,30,217
In the absence of any past precedent, it shall be difficult to compare the GST revenue collection with the corresponding months of the previous years due to a number of factors like ov

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GST Compensation to States
GST
Dated:- 11-8-2018

Government has compensated to the States/UTs for the reported revenue deficit on account of implementation of Goods and Services Tax (GST). As per provisions in Section 7 of the GST (Compensation to States) Act, 2017 loss of revenue to the States on account of implementation of Goods and Services Tax shall be payable during transition period and compensation payable to a State shall be provisionally calculated and released at the end of every two months during transition period of 5 years.
As per Section 4 of the said Act, financial year 2015-16 has been taken as the base year for calculating compensation amount payable to States for loss of revenue during transition period. T

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il-May, 2018.
Annexure-I
Details of GST Compensation released to States/ UTs for FY 2017-18.
S. No.
Name of State/UT
GST Compensate on released for July and Aug 2017 (Rs. In Crore)
GST compensation released for Sep and Oct 2017 (Rs. In Crore)
GST Compensation released for Nov and Dec 2017 (Rs. in Crore)
GST Compens ation released for Jan and Feb 2018 (Rs. in Crore)
GST Compens ation released for March 2018 (Rs. in Crore)
Total (Rs. In Crore)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
Andhra
1
Pradesh
116
266
0
0
0
382
2
Arunachal
Pradesh
15
0
0
0
0
15
3
Assam
338
331
15
202
94
980
4
Bihar
692
1054
373
922
99
3140
5
Chhattisgarh
253
562
219
449
106
1589
6
Delhi
115
42
0
0
169
326
7

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9
25
Sikkim
0
0
0
6
0
6
26
Tamil Nadu
530
102
0
0
0
632
27
Telangana
7
162
0
0
0
169
28
Tripura
31
43
14
41
20
149
29
Uttar Pradesh
190
1330
0
604
308
2432
30
Uttarakhand
223
460
183
417
149
1432
31
West Bengal
441
567
0
600
0
1608
Total
10805
13694
3898
13085
6696
48178
Annexure-II
Details of GST Compensation released to States/UTs for FY 2018-19
S. No.
Name of State/UT
GST compensation released for April- May, 2018 (Rs. In Crore)
(1)
(2)
(3)
1
Andhra Pradesh
0
2
Arunachal Pradesh
0
3
Assam
0
4
Bihar
325
5
Chhattisgarh
257
6
Delhi
0
7
Goa
28
8
Gujarat
174
9
Haryana
0
10
Himachal Pradesh
225
11
J & K
147
12
Jharkhand
76
13
Karnat

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Impact and Awareness of GST
GST
Dated:- 11-8-2018

Steps taken by the Government to increase awareness about the features of Goods and Services Tax (GST) are as follows:
* conducting workshops and seminars regularly across the country,
* posting of laws, rules, notifications and other information on the departmental website,
* placing of Frequently Asked Questions (FAQs) and topic-wise and sector-wise informational brochures on the website,
* setting up of GST Seva Kendras i

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THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) BILL, 2018
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 11-8-2018

Introduction
The Central Goods and Services Tax Act, 2017 (the Act) was enacted with a view to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government. The Act provides for certain provisions for smooth transition of existing taxpayers to new goods and services tax regime. However, the new tax regime had faced certain difficulties. One of the major inconveniences caused to the taxpayers, especially small and medium enterprises, was the process of filing return and payment of tax. For this purpose the Government proposed to amend the Act so as to provide of ease of procedure. The Government introduced 'The Central Goods and Services Tax (Amendment) Bill, 2018 ('Bill' for short) on 07.08.2018. The details of amendments proposed in the Bill are discussed in this article

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of the Cost and Works Accountants Act, 1959. Section 2(1)(c) of the Cost and Works Accountants Act, 1959 defines the term 'Council' and not 'Cost Accountant'. Section 2 (1)(b) of the Cost and Works Accountant Act, 1959 defines the term 'Cost Accountant' as a person who is the member of the Institute.
To rectify the same clause 2(d) of the Bill proposes to substitute the section 2(1) (c) by section 2 (1)(b).
Local authority
Clause 2(e) of the Bill proposes to expand the definition of 'local authority' under section 2(69) by including the Regional Council constituted under Article 371J of the Constitution.
Services
Section 2(105) of the Act defines the term 'services'. Clause 2(f) of the Bill proposes to add Explanation to this section which clarifies the expression “services” includes facilitating or arranging transactions in securities.
Scope of supply
Section 7(1) gives the scope of the term 'supply'. Section 7(1) has four sub clauses from (a) to (d). Clause 3(a) proposes to om

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unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both
Composition levy
Clause 5(a) of the Bill proposes to increase the threshold limit for composition of levy from Re.1 crore to ₹ 1.5 crores. This clause further proposes to add second proviso to the section 10(1) which reads as – a person who opts to pay tax under-
* clause (a) (1% of State or UT turnover by a manufacturer) or
* clause (b) (2.5% of State or UT turnover by a hotel) or
* clause (c) (0.5% of State or UT turnover by other suppliers)
may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent. of turnover in a State or Union territory in the preceding financial year or five lakh rupees, whichever is high

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of such registered person.
Apportionment of credit and blocked credits
Clause 9(a) of the Bill proposes to add explanation to section 17(3) which defines the expression 'value of exempt supply' as not including the value of activities or transactions specified in Schedule III, except those specified in paragraph 5 of the said Schedule.'
Clause 9(b) of the bill proposes to substitute section 17(5)(a) and 17(5)(b). The newly substituted section 17(5)(a) provides that –
(a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:-
(A) further supply of such motor vehicles; or
(B) transportation of passengers; or
(C) imparting training on driving such motor vehicles;
(aa) vessels and aircraft except when they are used
(i) for making the following taxable supplies, namely:-
(A) further supply of such vessels or aircraft; or
(B

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iring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes specified therein, life insurance and health insurance:
Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply;
(ii) membership of a club, health and fitness centre; and
(iii) travel benefits extended to employees on vacation such as leave or home travel concession:
Provided that the input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer to provide to its employees under any law for the time being in force.
Threshold limit for special States
Clause 11(a) proposes to enhance the threshold limit to the Special categories not exce

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25(2). The newly substituted proviso provides that that a person having multiple places of business in a State or Union territory may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.
Suspension of registration
Clause 14(a) proposes to change the margin heading of section 29 from 'Cancellation of registration' to 'Cancellation or suspension of registration.'
Clause 14(b) proposes to insert a proviso to section 29(1)(c) which provides that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed
Clause 14(c) proposes to insert a proviso to section 29(2) which provides that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed.
Applicability of section

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ho shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein.
Clause 17(b) proposes to insert a proviso to section 39(7) which provides that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein.
Procedure for furnishing return and availing input tax credit
Clause 18 proposes to insert a new section 43A to deal with the procedure for furnishing return and availing input tax credit. Section 43A provides-
43A(1) Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of suppl

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ax payable by him under the provisions of the Act.
(6) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been furnished under sub-section (3) or sub-section (4) but return thereof has not been furnished.
(7) For the purposes of sub-section (6), the recovery shall be made in such manner as may be prescribed and such procedure may provide for non-recovery of an amount of tax or input tax credit wrongly availed not exceeding one thousand rupees.
(8) The procedure, safeguards and threshold of the tax amount in relation to outward supplies, the details of which can be furnished under sub-section (3) by a registered person,-
(i) within six months of taking registration;
(ii) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount, sha

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ed towards payment of integrated tax, central tax, State tax or Union territory tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilized fully towards such payment.
Order of utilization of input tax credit.
49B. Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilization of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.
Recovery of tax
Clause 24 of the bill proposes to insert an explanation to section 79(4) which provides that the word person shall include “distinct persons” as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.
Pre deposit on appeal
Section 107(6) provides that no appeal shall be

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pecified in Explanation 1 or Explanation 2 and any cess which is collected as additional duty of customs under sub-section (1) of section 3 of the Customs Tariff Act, 1975.
Job work
Clause 29 proposes to insert a second proviso to section 143(1)(b) which provides that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.
Amendment to Schedule III
Clause 32 (i) proposes to add the following paras in Schedule III-
7. Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India.
8. (a) Supply of warehoused goods to any person before clearance for home consumption;
(b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for

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EXEMPTION TO E-WAY BILL REQUIREMENT – PART I
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 11-8-2018

Introduction
The provisions of GST came into effect from 01.07.2017. At the time of introduction there is no provision for e-way bill. Rule 138 of Central Goods and Services Tax Rules, 2017 provides that till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage. The said provision has been substituted vide Notification No. 27/2017-Central Tax, dated 30.08.2017 and made detailed provisions for the purpose of E-way bills. The same has been amended from time to time. The provisions of E-way bill in respect of inter-State transactions came into effect from 01.04.2018 and the States have implemented E-way Bill procedure for intra-

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the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time;
* where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;
* where the supply of goods being transported is treated as no supply under Schedule III of the Act;
* where the goods are being transported-
* under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or
* under customs supervision or under customs seal;
* where the goods being transported are transit cargo from or to Nepal or Bhutan;

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eighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.
* where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply. (with effect from 13.06.2018)
Non motorized conveyance
The expression 'non-motorized conveyance' has not been defined, a motor vehicle is a self-propelled vehicle, commonly wheeled, that does not operate on rails, such as trains or trams and used for the transportation of passengers, or passengers and property. The vehicle propulsion is provided by an engine or motor, usually by an internal combustion engine, or an electric motor, or some combination of the two, such as hybrid electric vehicles and plug-in hybrids. For legal purposes motor vehicles are often identified within a number of vehicle classes including cars, buses, motorcycles, off-road

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etal (Chapter 71)
5
Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
6
Currency
7
Used personal and household effects
8
Coral, unworked (0508) and worked coral (9601)]
Exemption under Notification No. 2/2017-Central Tax (Rate)
The Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempted intra-State supplies of goods, vide Notification No. 2/2017-Central Tax (Rate), dated 28.06.2017 which has been amended from time to time. Major amendments have been taken place vide Notifications dated 15.11.2017, 25.01.2018 and 26.07.2018. Rule 138 (14) (e) exempted the goods specified in this Notification from the purview of e-way bill requirements except other than de-oiled caked. The list of exempted goods from e-way bill requirements vide Notification 2/2017-Central Tax (Rate)), as amended, is furnished in the below Table-
Table – 2
Goods exempted from e-way bill requi

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luntarily], subject to the conditions *
10
3
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%
11
0301
Live fish
12
0302
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
13
0304, 0306, 0307, 0308
All goods, fresh or chilled
14
0303, 0304, 0305, 0306, 0307, 0308
All goods [other than fresh or chilled] and other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions *
15
0401
Fresh milk and pasteurized milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UH

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All goods [other than fresh or chilled] other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
23
0506
All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinized; powder and waste of these products
24
0507 90
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
25
0511
Semen including frozen semen
26
6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
27
0701
Potatoes, fresh or chilled.
28
0702
Tomatoes, fresh or chilled.
29
0703
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
30
0704
Cabbages

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ied leguminous vegetables, shelled, whether or not skinned or split other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
39
0714
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith.
40
0714
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or insulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than

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pineapples, avocados, guavas, mangoes and mangosteens, fresh
47
0805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh
48
0806
Grapes, fresh
49
0807
Melons (including watermelons) and papaws (papayas), fresh.
50
0808
Apples, pears and quinces, fresh.
51
0809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
52
0810
Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
53
0814
Peel of citrus fruit or melons (including watermelons), fresh.
54
7, 9 or 10
All goods of seed quality

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foregone voluntarily, subject to the conditions*
62
1003
Barley other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
63
1004
Oats other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
64
1005
Maize (corn) other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is av

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an those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
68
1101
Wheat or meslin flour other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
69
1102
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc. other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of

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the conditions*
73
1106
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
74
1106 10 10
Guar meal
75
12
All goods of seed quality
76
1201
Soya beans, whether or not broken, of seed quality
77
1202
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
78
1204
Linseed, whether or not broken, of seed quality.
79
1205
Rape or colza seeds, whether or not broken, of seed q

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clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
89
1301
Lac and Shellac
90
1401
Sal leaves, siali leaves, sisal leaves, sabai grass]
91
1404 90 40
Betel leaves
92
1404 90 60
coconut shell, unworked]
93
1404 90 90
Vegetable materials, for manufacture of jhadoo or broom sticks
94
1701 or 1702
Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar
95
1904
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96
1905
Pappad, by whatever name it is known, except when served for consumption
97
1905
Bread (branded or otherwise), except when served for consumption and pizza bread
98
2106
Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
99
2201
Water [other than aerated, minera

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00 00
Electrical energy
107
2835
Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
108
3002
Human Blood and its components
109
3006
All types of contraceptives
110
3101
All goods and organic manure other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
111
3304
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
112
3825
Municipal waste, sewage sludge, clinical waste
113
3926
Plastic bangles
114
4014
Condoms and contraceptives
115
4401
Firewood or fuel wood
116
4402
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
117
44 or 68
Deities made of stone, marble or wood
118
46

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ed
132
5102
Fine or coarse animal hair, not carded or combed
133
5103
Waste of wool or of fine or coarse animal hair
134
52
Gandhi Topi
135
52
Khadi yarn
136
50 to 55
Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets
137
5303
Jute fibres, raw or processed but not spun
138
5305
Coconut, coir fibre
139
53
Coir pith compost other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*
140
63
Indian National Flag
141
6703
Human hair, dressed, thinned, bleached or otherwise worked
142
6912 00 40
Earthen pot and clay lamps
143
69
Idols made of clay
144
7018
Glass bangles (except those made from precious meta

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9619 00 10 or 9619 00 20
Sanitary towels (pads) or sanitary napkins; tampons
157
9803
Passenger baggage
158
Any chapter
Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti
(vi) Unbranded honey
(vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandan tika
`159
Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.
160
Supply of goods by a

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e printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily;
* if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name and he has authorized the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.
Reply By MANOHARAN ARUMUGAM a

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Deadlines for FORM GSTR-1 Submission for Taxpayers with Turnover Over Rs. 1.5 Crores: July 2018 – March 2019.
Notifications
GST
Seeks to prescribe the due dates for furnishing of FORM GSTR-1

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Quarterly FORM GSTR-1 Due Dates for Taxpayers with Turnover Up to Rs. 1.5 Crores, July 2018-March 2019.
Notifications
GST
Seeks to prescribe the due dates for quarterly furnishing of FORM GST

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The prescribed due dates for filing FORM GSTR-3B for the months from July 2018 to March 2019.
Notifications
GST
Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from Ju

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5% IGST Imposed on Fertilizers for Direct Agricultural Use and Manufacturing of Complex Fertilizers.
Circulars
GST
The fertilizers supplied for direct use as fertilizers, or supplied for use

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GST Applies Only to Net Quantity of Petroleum Gases Used by Manufacturers for Petrochemical Production.
Circulars
GST
GST will be payable by the refinery only on the net quantity of petroleum

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GST on Auto Disc Brake Pads Set at 28% Under Customs Tariff Act, Heading 8708, per HSN Notes.
Circulars
GST
Applicable GST rate on Disc Brake Pad – in view of the HSN Explanatory Notes that t

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GST Rate for Bus Body Building: 28% for Complete Bus, 18% for Body Fabrication on Provided Chassis.
Circulars
GST
Applicable GST rate for bus body building activity – in case the supply made is that of bus, and accordingly supply would attract GST @28%. – In the case as mentioned at Para 12.2(b) above, fabrication of body on chassis provided by the principal (not on account of body builder), the supply would merit classification as service, and 18% GST as applicable will be charged acco

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Cotton Quilts Classified Under Tariff Heading 9404; GST Rate Applies Regardless of Cover Material.
Circulars
GST
Applicable GST rate on cotton quilts under tariff heading 9404-Scope of the te

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Marine Engines for Fishing Vessels Now Subject to 5% GST Under Tariff Item 8408 10 93.
Circulars
GST
Applicability of GST on marine engine – the supplies of marine engine for fishing vessel (

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Uniform 12% GST Rate Set for Real Zari Kasab and Imitation Zari Threads Under Tariff Heading 5605.
Circulars
GST
Classification and applicable GST rate on real zari Kasab (thread) – imitation

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GST Classification for Baby Wipes: Perfumed or Soapy Products Fall Under 18% Rate, HS Codes 3307 & 3401.
Circulars
GST
Appropriate classification of baby wipes, facial tissues and other similar products – if the baby wipes are impregnated with perfumes or cosmetics, then the same would fall under HS code 3307 and would attract 18% GST rate. Similarly, if they are coated with soap or detergent, then it would fall under HS code 3401 and would attract 18% GST.
TMI Updates – Highlights,

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