Author: admin_gst

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
23/2018 Dated:- 25-9-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS: BENGALURU CITY COMMISSIONERATE P.B. NO. 5400: C.R. BUILDING, QUEEN'S ROAD, BENGALURU-5600 001
C.NO.VIII/09/09/2018 City Cus.Tech-PN
Dated: 25.09.2018
PUBLIC NOTICE NO. 23/2018
Subiect: Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to D

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Formation of IGST Refund helpdesk
PUBLIC NOTICE NO. 31/2018 Dated:- 25-9-2018 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370 210
Phone No. 02860-271468/469, FAX NO. 02836-271467
E-mail- commr-cuskandla@nic.in
F. No. S/20-72/PN/IGST Ref/AG/2017-18
Dated: 25.9.2018
PUBLIC NOTICE NO. 31/2018
Subject: Formation of IGST Refund helpdesk- reg.
Attention of all Importer/ Exporter, Custom Brokers, Members of the Trade and all other concerned is invi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Sanction of pending IGST refund claims where the records have not been transmitted to from the GSTN to DG system
PUBLIC NOTICE NO.- 35/2018 Dated:- 25-9-2018 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
CUSTOM HOUSE: PORT AREA: VISAKHAPATNAM – 530 035
F. No. P3/06/2017-Stats(AM).Pt.II
Date: 25.09.2018
PUBLIC NOTICE NO.- 35/2018
Sub: Sanction of pending IGST refund claims where the records have not been transmitted to from the GSTN to DG system-Reg.
Kind attention of all exporters, Customs Broker, the members general trade and other stake holders is invited to the resolution provided for IGST Refund vide this office's Public Notices 21/2018 dt 31.05.2018 in terms of Board Circular No. 12/2018 dt 29.05.2

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

In Re: M/s. Yogiraj Powertech Private Limited
GST
2019 (2) TMI 185 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2019 (21) G. S. T. L. 189 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 25-9-2018
GST-ARA-47/2018-19/B-120
GST
SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER
PROCEEDINGS
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by YOGIRAJ POWERTECH PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following ISSUE.
1. Whether EPC Contract for electrical cable supply and laying work can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

NTENTION – AS PER THE APPLICANT
The submissions, as reproduced verbatim, could be seen thus-
Statement of relevant facts having a bearing on the question(s) raised
We have received order from Nagpur Metro Rail Corporation hereafter called as NMRCL for “Shifting LT,HT O/H lines crossing and providing LT,HT U/G cables from Hingna Depot CH. 19500 to Ambazari Lake CH.12500 for Nagpur Metro Rail Project for E-W corridor”. NMRCL Is a Special Purpose Vehicle (SPV) created for the smooth implementation and operations of the Nagpur Metro Rail Project & is a joint venture of Govt. of India & Government of Maharashtra, with 50:50 equity. NMRCL is incorporated by Govt. of India- Ministry of Corporate affairs. This work is awarded to us through tendering process and scope of work is described in work schedule attached to the tender. The work involves Supply, erection, testing and commissioning including transport, loading, unloading, insurance etc of transformer substation, HT & LT Overhead Li

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ain supply would get affected.
d. Many components viz. cement concrete foundation, dismantling, joints, earthing, stone, metal etc. are clearly incidental and ancillary to an identifiable main supply i.e supply of cable.
In the above said case identifiable main supply particularly underground “LT/HT cable” and it can be moved/ shifted by excavation of earth and can be re-installed at other place. The cable is embedded in earth for safety of human and cable itself. The name of the work itself says Shifting & providing 315 KVA transformer substation HT & LT Overhead Line & Cable Through Underground, ….”
The said NMRCL department is insisting us to charge 12% GST as per the notification number 11/2017-Central Tax (Rate) dated 28th June 2017 as amended by notification no. 01/2018-Central Tax (Rate) dated 25th Jan 2018, treating above work as Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

red as works contract but as per our interpretation of work schedule attached to the tender the work can not be classified as immovable property therefore it cannot be classified as works contract and hence it cannot be classified as service, thus the above said notification will not be applicable in this case. But it should be classified as Composite supply, as different goods and services vis. Testing, cable, wires, cement pipes, laying, joints, Insurance, commissioning, transport etc. which are naturally bundled and supplied in conjunction with each other, with principal supply being LT/HT Cable.
Once it is classified as composite supply, rate of GST applicable to principal Supply will be applicable to whole composite contract, here the principle supply is L T/HT cable (item no. 1, 7, 10 Of work schedule) and rate of the same should be applicable to whole contract.
NAGPUR METRO
Name of Work:- Estimate No. NMRCL/U/S (ELE)/01-2015,
CH 11040 to CH 16280 Shifting & providing 315 K

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

outgoing circuits with HIRC Fuse base and Cartridge of 100A consists of aluminium, bus bar 500 V 200 A. complete erected in 14 gauge CRCA sheet box with supporting angles, self locks, gasket and slanting top to be erected on provided foundation as per per specification No. SW-SWR/MFP
2
Each
34752.00
69504.00
4.
16.3.4
Providing Cement concrete foundation for pump in with required size and length of foundation bolts and nuts (cost with required size and lengthf foundation bolts and nuts (cost with wooden box is included).
110
Cu.Mtrs
5673.00
624030.00
5.
18.1.41
Dismantling of KVA Distribution Transformer safely without any damages and storing it in safe place.
200
KVA
80.00
16000.00
6.
8.8.3
Dismantling the existing overhead line including G.I. wires of all sizes without damaging & making the coils in suitable sizes.
11.5
Km
816.00
9384.00
7.
7.5.16
Providing and erecting Heat shrinkable outdoor termination kit for 11kV (E) XLPE HT cable 3×240 to 300 sq. mm.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

l with 250  micron Molecular Copper Bonded Earthing Rod of Length 3m along with 5 25 kg Carbon Based environment friendly back fill Ground Enhancing compound required to fill up the excavated earth with required quantity as per specification no EA-MOBI
5
Each
15764.00
78820.00
12.
9.1.3
Providing earthing with Galvanised cast iron earth plate size 60 x 60 x 0.6 cm with funnel with a wire mesh for watering and brick masonry block C.I. 76 cover complete with all materials, testing & recording the results as per specification No. EA-EP
76
Each
5495.70
417673.20
13.
5.9.6
Supplying & erecting 11 kV 630A, Indoor type Ring Main unit with 1 or 2 Incoming & 2 or 1 Outgoing with HRC fuses complete erected on provided cc foundation/ MS channels/trench, etc, in an approved manner as per specification no SW-HTS/RMU
7
Each
432050.00
3024350.00
14.
8.8.2
Dismantling the existing pole above 6 m height with brackets, clamps, insulators, stay from the cement concrete foundatio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

4
Each
16158.00
64632.00
18.
MSDCL
Bore Horizantal With HOPE Pipe upto 13018 MSDCL MM Dia.
955
Mtr
5602.00
5349910.00
19.
7.6.6
Supplying & laying (including excavation) 15 cms. dia RCC Hume pipe with coupling collar of standard thickness at required depth up to 90 cms. below road / ground surface, for enclosing provided cable & necessary back filling with light ramming to make the road [ground surface as it was (Except bitumen carpet)
350
Mtr
751.00
262850.00
20.
7.6.8
Supplying & laying (including excavation) 25 cm Dia half round RCC Hume pipe of standard thickness at required depth up to 90 cms. below road / ground surface, for enclosing provided cable & necessary back filling with light ramming to make the road/ ground surface as it was (Except bitumen carpet).
9480
Mtr
577.00
5469960.00
21.
16.2.4
Providing and spreading stone metal 25mm size for 100 mm depth above the 1000 ground level.
1000
Cu m
66.00
66000.00
22.
16.5.15
Supplying and erectin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

IS:2026) as per specification No SS- TR
1
Each
310776
310776.00
26.
10.2.25
Providing floor mounting stand for keeping 4 Nos. of FIRE buckets 1500mm in length, 900mm in height frame made out of 30x30x4 mm angle iron with cross 2 supports for legs, welded with 4 hooks and duly painted with one coat of red lead and two coats of silver paint.
2
Each
2972
5944.00
27.
10.2.24
Providing round bottom FIRE Bucket of 9 Litres capacity as per IS: 2546 made out of 24 gauge G.I. sheet with extra handle 18 at bottom duly painted white inside and red outside with FIRE Mark, on provided Stand/ wall hook.
8
Each
637
5096.00
28.
8.1.10
Supplying and erecting Rolled steel Joist (Girder) pole 100 x 116 mm (23 kg/ m) with provided base plate in provided foundation as per specification No. OHPL/RSJ
264
Each
1436
379104.00
29.
8.4.11
Supplying 100 x 50 mm with 4.7 mm thick web and 7.5 mm thick flange channel iron cross arm of suitable length for 2.4m wide DP structure and erectin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

arrester, on provided cross arm as per specification No. OH-INS/LA
2
Set
1373
2746.00
33.
10.2.5
Supplying and erecting approved make, 11 kV out door type drop out fuse with insulator complete with fuse holders, fuse barrel with metal fitting, fuse element mounted on M.S. channel with working current of 15 Amps capacity complete erected on provided cross arm.
2
Set
9821
19642.00
34.
8.4.23
Supplying & erecting inline cut point end pole D.P. Structure for 200 KVA Transforme with R.S.J. Pole 2 Nos. of size 100 x 116 mm x 11 Mtr. Long with suitable Distribution Box of C.R.C.A. Sheet 16 SWG (size 4 SqMtr.) with 4 Pole MCCB 300 Amps as incomer & 6 Nos. 63 Amps Kitkat for outing circuits. Transformer D.P. Structure includes the A. B. Switch 200 Amps, D.O. fuse Set & LA. Set. 2 Nos. Top channel of size 100 mmx 50 mm for erection of A. B. Switch & 2 Nos. Base channel of size 100 mm x 50 x mm for erecting Transformer. Channel Of size 75 x40 mm for erecting DO. Fuse Set, LA., A.B.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

fuse Set & L.A. Set. 2 Nos.Top channel of size 100 mmx 50 mm for erection of A.B. Switch & 2 Nos. Base channel of size 100 mm x 50 x mm for erecting Transformer. Channel of size 75 x40 mm for erecting D.O. Fuse Set, LA., A.B. Switch handle etc.Angle of size 50 x 50 x6 mm for erecting Distribution Box, Transformer Belt etc.as per drawing(App. 176 Kg. iron work) with neccessary clamps, Nut-bolts. Vee cross arm, top clip, insulators etc. complete with caution board & barbed wire. D.P. Structure shall be erected in provided c.c. foundation
1
Each
130443
130443.00
37.
8.4.17
Supplying & erecting single pole cut point channel set of for 11 kV HTOH. Line. Two channel of size 100 x 50 mm 1.6 m Long having stud angle of size 50 x 50 x 6 mm 1.5 m long with top piece of size 100 x 50 mm 0.45 m. Long with necessary clamps, nut bolts etc. complete as per drawing.
1
Each
6364
6364.00
38.
5.9.1
Supplying and erecting approved make extendable / non- extendable type 11 kV, 630A, load brea

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ation, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract.
Thus as per definition contract for building, construction……………of immovable property should only be considered as works contract
'Immovable property' is defined in section 3(26) of General Clauses Act, 1897 as follows:
“Immovable property' shall include land, benefits to arise out of land, and things attached to the earth, or permanently fastened to anything attached to the earth;”
Meaning of 'immovable property' as per Section 3 of the Transfer of Property Act, 1882 does not include Standing timber, growing crops or grass. The Hon'ble Supreme Court in the case of Commissioner of Central Excise, Ahmedabad Vs. Solid & Correct Engineering Works 2010 (252) ELT 481 = 2010 (4) TMI 15 –

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

.
(1) Turn key projects like Steel Plants, Cement plants, Power plants etc. involving supply of large number of components, machinery, equipment's, pipes and tubes etc. for their assembly/installation erection/integration/interconnectivity on foundation/ civil structure etc, at site, will not be considered as excisable goods for imposition of central excise duty, the components, however, would be dutiable in the normal course.
Here we would like to draw your attention to the fact that our scope of work does not include construction of entire project of Metro stations, railway line, power supply, civil structures etc. but scope include “Shifting LT,HT Overhead lines crossing which are obstructing metro railway path and providing LT,HT underground cables for Nagpur Metro Rail Project.
The work is not construction of metro rail project but this is shifting of existing utilities obstructing metro railway path and providing supplying and installation of new underground cable along with

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

es as a whole. They come into existence only by assembly and connection of various components and parts. Though each component is dutiable, the refrigeration/air conditioning system as a whole cannot be considered to be excisable goods. Air conditioning units, however, would continue to remain dutiable as per the Central Excise Tariff.
(4) Lifts and escalators. (a)Though lifts and escalators are specifically mentioned in sub heading 8428.10, those which are installed in building and permanently fitted into the civil structure, cannot be considered to be excisable goods. Such lifts and escalators have also been held to be non-excisable by the Govt. of India in the case of Otis Elevators India Co. Ltd. reported in 1981 ELT 720 (GOI) = 1981 (7) TMI 70 – GOVERNMENT OF INDIA. Further, this aspect was also a subject matter of C&AG's Audit Para No 7.1(b)/98-99| DAP NO 1867 which has since been settled by the C&AG accepting the Board's view that such lifts and escalators are not excisable go

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

g CIN ORBC18082700076845 under CGST Act.,
Also as required by you we here by submit Tender document (4 sets) of works allotted to us by Nagpur Metro Rail Corporation.
03. CONTENTION – AS PER THE CONCERNED OFFICER
The submission, as reproduced verbatim, could be seen thus-
I would like to submit regarding their questionnaires as a jurisdiction officer as under.
Applicant have raised following questions
1. Whether EPC Contract for electrical cable supply and laying work can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting qut, improvement, modification, repair, maintenance, renovation, alteration or commissioning of immovable property wherein transfer of property in goods (whether as goods or in some Other form) is involved in the execution of such contract.
As per information provided by applicant, The applicant received order from Nagpur Metro Rail Corporation hereafter called as NMRCL for “Shifting LT,HT O/H lines

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

le provided by the applicant, I find that there are different components like installation of cable, cement, joints, transport, insurance which are naturally bundled and supplied in conjunction with each other and are integral to one main supply i.e. supply of cable and if one or more components are removed the nature of main supply would get affected.
Now as per Section 2(119) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term.
“works Contract means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract”
So as to qualify as works contracts work there should be of transfer of property in goods of immovable property is necessary.
The Hon'ble Supreme

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed for the permanent beneficial enjoyment of that to which it is attached.”
19. It is evident from the above that the expression “attached to the earth” has three distinct dimensions, viz. (a) rooted in the earth as in the case of trees and shrubs (b) imbedded in the earth as in the case of walls or buildings or (c) attached to what is imbedded for the permanent beneficial enjoyment of that to which it is attached. Attachment of the plant in question with the help of nuts and bolts to a foundation not more than 11/2 feet deep intended to provide stability to the working of the plant and prevent vibration/wobble free operation does not qualify for being described as attached to the earth under any one of the three clauses extracted above. That is because attachment of the plant to the foundation is not comparable or synonymous to trees and shrubs rooted in earth. It is also not synonymous to imbedding in earth of the plant as in the case of walls and buildings, for the obvious reason t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ty of human and cable itself. Cables can be moved/shifted by excavation of earth and can be re-installed at other place, Transformers are rested on channels which are fitted on cement concrete base for its smooth operation and can be easily shifted/ moved to other sites by lifting the same with the help of the crain without damaging the same. It is Very clear that material is not installed for beneficial enjoyment of land but it is installed for more beneficial use of that material itself.
Section 2(30) defines composite supply as
“supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply”
Thus going through the above facts it is crystal clear that above said supply (activity) constitutes composite Supply and not a works contract.
Thus in my humble opi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed by the way of construction, erection, commissioning or installation of original works pertaining to (a) Railways including monorail and metro. 6%
The Precondition in the said notification is composite supply of works contracts pertaining to metro, as discussed earlier only work relating to immovable property can be classified as works contracts and thus the above said work does not fall in ambit works contract but it is composite supply of various items mentioned in work schedule submitted. Thus the said work can not be classified as works contract and the said notification is not applicable to the applicants case.
Thus going through the above facts it is clear that the above said supply (activity the dealer does not amounts works contract but said supply constitutes composite supply only
Hon. Forum is humbly requested to admit the application for Advance ruling and consider the above submission while disposing the application of the dealer.
04. HEARING
The case was taken u

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

for “Shifting of LT,HT O/H lines crossing and providing LT,HT U/G cables from Hingna Depot CH. 19500 to Ambazari Lake CH 12500 for the Nagpur Metro Rail Project. They have also submitted that the work involves Supply, erection, testing and commissioning including transport, loading, unloading, insurance etc of transformer substation, HT & LT Overhead Line & Cable through Underground, for the Metro Rail Project. In the tender/ work order, the work schedule separately describes each activity to be carried out to complete the work and also rate for each activity is separately mentioned, by adding amount of each activity total estimated tender cost is derived and they have quoted in percent % above or below of the estimated cost.
Thus they had no option to quote the individual prices for each activity and the tender had to be accepted as a whole and they could not accept part activities. They have further stated that NMRCL department is insisting them to charge 12% GST as per Notfn. No. 1

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

erefore discuss all the provisions relating to Works Contract, which is a mixture of service and transfer of goods. GST Schedule Il clearly mentions that the following are supply of services:-
a. construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly,
b. works contract including transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract
Hence Works contract will be treated as service and tax would be charged accordingly. As per Section 2(119) of the CGST Act, 2017, unless the context otherwise requires, the term works contract” means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is invo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

on and painted as per specification NO SS-AS/FSG.
4. Supplying and erecting 50 x 50 x 6 mm. angle iron as corner support 2m long fixed at the middle of the fencing frame and the other side inclined at 30 degree angle, in C.C. foundation of 15 x 15 x 40cm complete duly painted with one coat of red oxide and two coats aluminum paint.
5. Supplying & laying (including excavation) 15 cms. dia RCC Hume pipe with coupling collar of standard thickness at required depth up to 90 cms. below road/ ground surface, for enclosing provided cable & necessary back filling with light ramming to make the road/ ground surface as it was (Except bitumen carpet)
Section 3(26) of General Clauses Act, 1897 defines 'Immovable property' as follows:
“Immovable property' shall include land, benefits to arise out of land, and things attached to the earth, or permanently fastened to anything attached to the earth;”
a. It is evident from (1) above that they are providing cement concrete (cc) foundation for pump

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

as it was. Therefore the implication is that the cables are enclosed in such RCC pipes which are kept under the ground at a certain depth and then the entire pipes with the enclosed cables are covered back with filling to make the road as it is. If this is not attached to earth, then what is it? This clearly satisfies the condition of being attached to earth. The pipes are fixed underneath the ground level underground, covered with filling and in such case it is clear that the said pipes are meant to be affixed permanently underneath the ground and therefore cannot be considered as a movable property.
We further find from the work schedule submitted by the applicant that their work involves supply, erection, testing and commissioning including transport, loading, unloading, insurance etc of transformer substations, HT & LT Overhead Line & Cable Through Underground. Their EPC contract for electrical cable supply and laying work can be classified as contract for building, construction,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

visions of Notification no. 11/2017-Central Tax (Rate) dated 28th June 2017 which is applicable to the present case.
Sl.No.
Chapter, Section or Heading
Description of Service
Rate (per cent)
Condition
1
2
3
4
5
 
Chapter 99
All Services
 
 
 
Section 5
Construction Services
 
 
 
Heading 9954 (Construction service)
(i) ……………………………..)
9
–
 
(ii) Composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017.
9
–
 
(iii) construction services other the (i) and (ii) above.
6
–
Hence as per the said Notfn it is very clear that the composite supply of works contract as in the subject case falls under (ii) attracting 18% GST. The said Notification was amended on 22.08.2017 vide Notfn No. 20/2017 – Central Tax (Rate) and is reproduced as under:-
Sl.No.
Chapter, Section or Heading
Description of Service
Rate (per cent)
Condition
1
2

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

9) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction,……………of-
(a) a road, bridge, tunnel, or terminal…….;
(b) a civil structure…….. under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
(c) a civil structure ………… under the Housing for All (Urban) Mission/Pradhnn Mantri Awas Yojana,……….;
(d) a civil structure or any other original works pertaining to ………….. under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;
(e) a pollution control or effluent treatment plant,………….
6
 
 
 
(v) Composite supply of works contract as 6 defined in clause. (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of ORIGINAL WORKS pertaining to, (a) railways, excluding monorail and metro……….
6
 
 
 
(vi) Construction services other tha

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

upply of works contract as 6 defined in clause. (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of ORIGINAL WORKS pertaining to, (a) railways, excluding monorail and metro ………
6
 
 
 
(vi) Services provided to the Central 6 Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of – (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

State Government, Union territory or local authority, as the case may be
 
 
(iv) Composite supply of works contract…………
6
 
 
 
(v) Composite supply of works contract as 6 defined in clause. (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of ORIGINAL WORKS pertaining to, (a) railways, excluding monorail and metro ………
6
 
 
 
(vi) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017 provided to the Central 6 Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of – (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other bus

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

te) and vide this amendment clause (v) as above was changed to include 'Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction,  ……………… pertaining to, (a) railways, INCLUDING monorail and metro.
In the subject case it is seen that the applicant is providing composite supply of Works Contract in respect of Metro but the reduced rate of tax is available only if the work is of the type of ORIGINAL WORKS.
Original Works would mean ; all new constructions; all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable; erection, commissioning or installation on of plant, machinery or equipment or structures, whether pre-fabricated or otherwise, etc. In the present case the work done by the applicant does not appear to be original works. The applicant themselves have stated that “Here we would like to draw your atte

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1/2018 dated 25.01.2018 and attract GST (9% each of CGST and SGST).
05. In view of the extensive deliberations as held hereinabove, we pass an order as follows :
ORDER
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA-47/2018-19/B-120
Mumbai, dt.25.9.2018
For reasons as discussed in the body of the order, the questions are answered thus –
Question 1:- Whether EPC Contract for electrical cable supply and laying work can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of immovable property wherein transfer of property in goods (Whether as goods or in some other form) is involved in the execution of such contract.
Answer:- Answered in the affirmative.
Question 2:- Whether these contracts can be classified as works contracts as per GST Law and wh

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Drip irrigation system laterals taxed at 12% GST, while sprinkler laterals face 18% GST.
Case-Laws
GST
Classification of goods/services/both – rate of tax – coverage of various items used in the sprinklers and drip irrigation systems sold individually as well as part of a complete system – Laterals of drip irrigation system will attract GST 12% (CGST 6% + SGST 6%) – Laterals of sprinklers will attract GST at 18% (CGST 9% + SGST 9%).
TMI Updates – Highlights, quick notes, marquee, an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

MPGST Act officers can issue IGST show cause notices without Section 4 notification, confirming jurisdictional authority.
Case-Laws
GST
Jurisdiction – Competency to issue SCN – absence of any

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Export Of Services
Query (Issue) Started By: – Paresh Shah Dated:- 24-9-2018 Last Reply Date:- 24-9-2018 Goods and Services Tax – GST
Got 3 Replies
GST
We are having RPO (Recruitment Services Outsourcing). We get paid in USD. Per month we get 5k-8K USD from client.
Do we have to pay GST in India.? We have Private limited company. Experts ::Please reply asap as we to file the return and do we have to mention any thing on audit report.
Reply By Nitika Aggarwal:
The Reply:
Dear Sir,
Can you please elaborate the kind of services being provided by you. Further, are these services consumed outside India ?
Regards
Nitika Aggarwal
9999804960
Reply By Yash Jain:
The Reply:
Dear Sir/Madam,
You have both the options to Pay the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ITC ON COMMERCIAL VEHICLE PURCHASED ON LOAN
Query (Issue) Started By: – sonu jain Dated:- 24-9-2018 Last Reply Date:- 26-9-2018 Goods and Services Tax – GST
Got 5 Replies
GST
I am a sole proprietor of firm M/s ABC and my frm is GST registered. I deal in taxable supply of goods @5% GST. Now, i have decided to purchase a truck (for transportation of the same goods) on LOAN . I am incurring GST on its cost as well on its insurance payment. So my queries is :
a. Can i avail ITC on the above purchase?
b. If yes, then in order to avail ITC in whose name i should take the loan under my name or under my firm's name?
Reply By Yash Jain:
The Reply:
Dear Sir,
Yes you can very well avail the ITC.
Reason : You are using it for the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

BLOCK JOINING MORTAR: GST @ 18%, NOT 28%
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 24-9-2018

There are various products where tariff classification / heading poses a challenge, more so when such classification results in or impacts exemption and /or rate of tax.
Block Joining Mortar
One such item is 'Block Joining Mortar'which is widely used in building construction, viz joining masonry units like AAC blocks, concrete blocks, fly ash bricks etc. This product does not have refractory property and is also not used for surfacing preparations for facades, indoor walls, floors, ceilings etc.
Its chemical base is cementitious mortar modified with polymers. It is available in powdered form in 30 kg bags. It needs to be mixed thoroughly with water before applying a thin uniform layer of the paste to cleaned and leveled surface of the masonry units (AAC blocks, fly ash brick etc.) using trowel. It is, therefore, a bonding compound used for joining masonry

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

putty, resin cements, caulking compounds and other mastics, painters' fillings
321490 – Other:
32149010 – Non-refractory surfacing preparations
32149020 – Resin Cement
32149090 – Other
Terms like non-refractory surfacing preparation or mortar are not defined in the GST Act, nor is the ambit of the related headings, discussed in the Explanatory Notes to the Tariff Act.
The contesting Heading 3824 covers prepared binders for foundry \moulds or cores; chemical products and pre­parations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.
On the Advance Ruling being sought on this classification issue, West Bengal Advance Ruling Authority (WBAAR) gave a ruling to the effect that 'SIKA Block Joining Mortar' is to be classified under Tariff Item 3214 90 90 of the Customs Tariff Act, 1975, and, therefore, taxable under Serial No. 24 of Schedule IV vide Notification No. 1/2017-Central Tax (Rate)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

under Tariff 3214 90 90.
* The AAR did not considered the fact that the Appellant's competitors are marketing similar products under HSN Tariff Heading 3824 50 90 and that the same type of product cannot be classified under two HSN Tariff Headings and thereby, chargeable under two different rates of tax.
Thus, the core issue to be addressed was whether the block joining mortar is to be classified under Tariff Head 3214 90 10, which the Appellant was declaring voluntarily for the past few years and which the WBAAR held as 3214 90 90 to be the correct classification, or Tariff Head 3824 50 90.
It was stated that while it had earlier classified their product 'SIKA Block Joining Mortar' under Tariff Head out of ignorance and it made no difference as the duty/tax payable under both the heads, that is Tariff Head 3214 90 10 and Tariff Head 3824 50 90, was the same. Under the GST Act, however, there is a difference of 10% which is pushing them out of market as its competitors

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Reverse Charge
Query (Issue) Started By: – Himanshu Agarwal Dated:- 24-9-2018 Last Reply Date:- 24-9-2018 Goods and Services Tax – GST
Got 1 Reply
GST
I am service recipient and receive a service of fuel delivery(Petrol/Diesel) on my petrol pump from Service provider good transport agency. In which i received a invoice that RCM would be applicable and tax should be discharge by SR and liability of tax payment is on service recipient. But In GST Return of FY 2017-18 no tax is paid by

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Guidelines for deductions and deposits of TDS by the DDO under GST.
G.O.MS.No. 482 Dated:- 24-9-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
–
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 482 Dated: 24-09-2018
ORDER:
Section 51 of the APGST Act 2017 provides for deduction of tax by the Government Agencies (Deductor) or any other person to be notified in this regard, from the payment made or credited to the supplier (Deductee) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees. The amount deducted as tax under this section shall be paid to the Government by deductor within ten days after the end of the month in which such deduction is made along with a return in FORM GSTR-7 giving the details of deductions and deductees. Further, the deductor has to issue a certificate to the deductee mentioning therein the contrac

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the Constitution, as such activities are treated neither supply of goods nor supply of services as per the Government of India notification no 14/2017-Central Tax (Rate) dated 28.06.2017 and State GO.Ms. No.261, Revenue (CT-II) Dept., dated 29.06.2017.
3. The subject section which provides for tax deduction at source was not notified to come into force with effect from 1st July, 2017, the date from which GST was introduced. Government of India has notified that these provisions shall come into force with effect from 1st October, 2018, vide Notification No. 50/2018 -Central Tax dated 13th September, 2018 and the Government of Andhra Pradesh also issued notification in GOMs No.476, Revenue (CT-II) department, dated:20-09-2018.
4. For payment process of Tax Deduction at Source under GST, two options can be followed, which are as under:
Option I: Generation of challan for every payment made during the month
Option II: Bunching of TDS deducted from the bills on weekly, monthly or any pe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s GSTIN) and generate the CPIN (Challan). In the CPIN he shall have to fill in the desired amount of payment against one/many Major Head(s) (CGST/SGST/IGST) and the relevant component (e.g. Tax) under each of the Major Head.
iii. While generating the CPIN, the DDO will have to select mode of payment as either (a) NEFT/RTGS or (b) OTC. In the OTC mode, the DDO will have to select the Bank where the payment will be deposited through OTC mode.
iv. The DDO shall prepare the bill on state payment portal for submission to the respective payment authorities.
v. In the Bill,
a) the net amount payable to the Contractor/Supplier/Vendor ; and
b) 2% as TDS will be specified
vi. In case of NEFT/RTGS mode, the DDO will have to mention the CPIN Number (as beneficiary's account number), RBI (as beneficiary) and the IFSC Code of RBI with the request to payment authority to make payment in favour of RBI with these credentials.
vii. In case of the OTC mode, the DDO will have to request the payme

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tion II – Bunching of deductions and its deposit by the DDO
8. Option-I may not be suitable for DDOs who make large number of payments in a month as it would require them to make large number of challans during the month. Such DDOs may exercise this option wherein the DDO will have to deduct the TDS from each bill, for keeping it under the Suspense Head. However, deposit of this bunched amount from the Suspense Head can be made on a weekly, monthly or any other periodic basis.
9. Following process shall be followed by the DDO in this regard:
i. The DDO shall prepare the Bill based on the Expenditure Sanction. The Expenditure Sanction shall contain the (a) Total amount, (b) net amount payable to the Contractor/Supplier/Vendor and (c) the 2% TDS amount.
ii. The DDO shall prepare the bill on payment portal of State Government for submission to the respective payment authorities.
iii. In the Bill, it will be specified
a. the net amount payable to the Contractor; and
b. 2% as TDS

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

attach a certified copy of the record maintained by him in this regard.
ix. The payment authority will pass the bill by clearing the Suspense Head operated against that particular DDO after exercising necessary checks.
x. In case of NEFT/RTGS mode, the DDO will have to mention the CPIN Number (as beneficiary's account number), RBI (as beneficiary) and the IFSC Code of RBI with the request to payment authority to make payment in favour of RBI with these credentials.
xi. In case of the OTC mode, the DDO will have to request the payment authority to issue Government Cheque in favour of one of the authorized Banks.
The Cheque may then be deposited along with the CPIN with any of branch of the authorized Bank so selected by the DDO.
xii. Upon successful payment, a CIN will be generated by the RBI/Authorized Bank and will be shared electronically with the GSTN Portal. This will get credited in the electronic Cash Ledger of the concerned DDO in the GSTN Portal. This can be viewed and the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Chhattisgarh Goods and Services Tax Rules, 2017 in certain cases.
04/2018-GST Dated:- 24-9-2018 Chhattisgarh SGST
GST – States
Government of Chhattisgarh
Commercial Tax Department
Commissioner of State Tax
Atal Nagar, Raipur, 24th September, 2018
Order No. 4/2018-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Chhattisg

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Extend the period for submitting the declaration in FORM GST TRAN-1 till 31st January, 2019.
F.17(131)ACCT/GST/2017/3855 Dated:- 24-9-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
Jaipur, Dated September 24 ,2018
In exercise of the powers conferred by sub-rule (1A) of rule 117 of the Rajasthan Goods and Services Tax Rules. 201 7 read with section 168 of the Rajasthan Goods and Services Tax Act, 2

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Mountain Valley Springs India Pvt. Ltd., Versus Assistant Commissioner Of Goods and Service Tax, Bengaluru, and Others
GST
2018 (10) TMI 198 – KARNATAKA HIGH COURT – [2019] 64 G S.T.R. 268 (Kar)
KARNATAKA HIGH COURT – HC
Dated:- 24-9-2018
WRIT PETITION NO. 32774 OF 2018 (T-RES)
GST
Dr. VINEET KOTHARI J.
Mrs. Suja Surendran, Advocate for Mrs. Kavitha.N, Advocate for Petitioner.
Mr. T.K. Vedamurthy, AGA for R1 & R2 Mr. Jeevan. J. Neeralgi, Advocate for R3, R4, R5, R6 & R7 Mr. C. Shashikantha, ASG for R8.
ORDER
1. In response to the notice issued by this Court to respondent-Department, learned counsel for respondent-Department Mr. Jeevan J.Neeralgi, has produced before this Court a copy of Notification No.48/2018 – Ce

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017,
(i) in rule 117,
(a) after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.”;
(b) in sub-rule (4), in clause (b), in sub-cla

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to prescribe concessional SGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018
FTX.56/2017/Pt-III/146-21/2018 Dated:- 24-9-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION No. 21/2018
The 24th September, 2018
No.FTX.56/2017/Pt-III/146.- In exercise of the powers conferred by sub-section (1) of Section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No- XXVIII of 2017) (hereafter in this notification referred to as “the said Act”), the Governor of Assam, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-state supplies of handicraft goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the co

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rative articles of wood (including inlay work, casks, barrel, vats)
6%
4.
4414 00 00
Wooden frames for painting, photographs, mirrors etc.
6%
5.
4420
Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]
6%
6.
4503 90 90 4504 90
Art ware of cork [including articles of sholapith]
6%
7.
4601 and 4602
Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]
2.5%
8.
4823
Articles made of paper mache
2.5%
9.
5607, 5609
Coir articles
2.5%
10.
56090020, 56090090
Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhal

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

eads and small ware
2.5%
24.
7018 90 10
Glass statues [other than those of crystal]
6%
25.
7020 00 90
Glass art ware [incl. pots, jars, votive, cask, cake cover, tulip bottle, vase]
6%
26.
7113 11 10
Silver filigree work
1.5%
27.
7117
Handmade imitation jewellery (including natural seeds, beads jewellery , cardamom garland]
1.5%
28.
7326 90 99
Art ware of Iron
6%
29.
7419 99
Art ware of brass, copper/ copper alloys, electro plated with nickel/silver
6%
30.
7616 99 90
Aluminium art ware
6%
31.
8306
Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; including Bidriware, Panchlogaartware, idol, Swamimalai bronze icons, dhokrajaali)
6%
32.
9405 10
Handcrafted lamps (including panchloga lamp)
6%
33.
9401 50, 9403 80
Furniture of bamboo, rattan and cane
6%
34.
9503
Dolls or other toys made of wood or metal or textile materia

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 12/2017 (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in It's 28th meeting held on 21.07.2018.
FTX.56/2017/Pt-III/131-14/2018 Dated:- 24-9-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION No. 14/2018
The 24th September, 2018
No. FTX.56/2017/Pt-III/131.- In exercise of the powers conferred by sub-section (1) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Assam in the Finance (Taxation) Department No. 12/2017 (FTX.56/2017/25 dated the 29th June, 2017), published in the Gazette of Assam, Extraordinary, vide number 346, dated the 29th June, 2017, n

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

es relating thereto, the following new serial number and entries thereto shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“10A
Heading 9954
Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.
Nil
Nil”;
(e) against serial number 14, in the entry in column (3), for the words “declared tariff', the words “value of supply” shall be substituted;
(f) against serial number 19A, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;
(g) against serial number 19B, in the entry in column (5), for the figures”2018″, the figures “2019” shall be substituted;
(h) after serial number 24 and the entries relating thereto, the following new serial number and entries thereto shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“24A
Heading 99

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ertakings or PSUs from the financial institutions.
Nil
Nil;
(k) against serial number 36A, in the entry in column (3), after figures “36”, the word and figures “or 40” shall be inserted;
(l) after serial number 47 and the entries relating thereto, the following new serial number and entries thereto shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“47A
Heading 9983 or Heading 9991
Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.
Nil
Nil”;
(m) after serial number 55 and the entries relating thereto, the following new serial number and entries thereto shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“55A
Heading 9986
Services by way of artificial insemination of livestock (other than horses).
Nil
Nil;
(n) after serial number 65A and the entries relating thereto, the following new serial number and entries thereto shall be inserted, na

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.”;
(o) after serial number 77 and the entries relating thereto, the following new serial number and entries thereto shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“77A
Heading 9995
Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,-
(i) activities relating to the welfare of industrial or agricultural labour or farmers; or
(ii) promotion of t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to insert explanation in an item in notification No. 11/2017 (Rate) by exercising powers conferred under section 11(3) of SGST Act, 2017.
FTX.56/2017/Pt-III/138-17/2018 Dated:- 24-9-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION No. 17/2018
The 24th September, 2018
No.FTX.56/2017/Pt-III/138.- In exercise of the powers conferred by sub-section (3) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend Notification No. 01/2017 (Rate) to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018 .
FTX.56/2017/Pt-III/140-18/2018 Dated:- 24-9-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION No. 18/2018
The 24th September, 2018
No.FTX.56/2017/Pt-III/140.- In exercise of the powers conferred by sub-section (1) of section 9 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Assam in the Finance (Taxation) Department No. 1/2017(Rate) (FTX.56/2()17/14 dated the 29th June, 2017), published in the Gazette of Assam, Extraordinary, vide number 335, dated the 29th June, 2017, namely:-
In the said notification,
(A) in Schedule I – 2.5%,
(i) after Sl. No. 102 and the entries

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

covering and handloom durries”, shall be substituted;
(vi) in SI. No. 219A, for the entry in column (3), the entry “all goods” shall be substituted;
(vii) in SI. No. 222, for entries in columns (2) and (3), the following entries shall be substituted, namely: –
“61 or 6501
Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding ₹ 1000 per piece”;
(viii) in SI. No. 225, in column (3), for the figure “500” the figure “1000” shall be substituted;
(ix) in Sl. No. 264, for the entry in column (3), the entry “Biomass briquettes or solid bio fuel pellets”, shall be substituted;
(B) in Schedule II-6%, –
(i) Sl. No. 57B and the entries relating thereto shall be omitted;
(ii) after Sl. No. 96 and the entries relating thereto, the following new serial number and the entries thereto shall be inserted, namely: –
“96A
4409
Bamboo flooring”;
(iii) in Sl. No. 146, in the entry in column (3), the words “except the items covered in 2

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

columns (2) and (3), the following entries shall be substituted, namely: –
“96190030, 96190040, or 96190090
All goods”;
(C) in Schedule 111-9%, –
(i) in Sl. No. 25, in column (3), after the words, “of any strength”, the brackets and words “[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]” shall be inserted;
(ii) after SI. No. 52 and the entries relating thereto, the following new serial numbers and the entries thereto shall be inserted, namely: –
“52A
3208
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter
52B
3209
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
52C
3210
Other paints and varnishes (including enamels, lacquers and distem

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

namely: –
“319A
8418
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415”;
(viii) in SI. No. 321, for the entry in column (3), the entry “Calendering or other rolling machines, other than for metals or glass, and cylinders therefor[other than Hand operated rubber roller]” shall be substituted;
(ix) after Sl. No. 341 and the entries relating thereto, the following new serial number and the entries thereto shall be inserted, namely: –
“341A
8450
Household or laundry-type washing machines, including machines which both wash and dry”;
(x) after Sl. No. 376A and the entries relating thereto, the following new serial numbers and the entries thereto shall be inserted, namely:
“376AA
8507 60 00
Lithium-ion Batteries
376AB
8508
Vacuum cleaners
376AC
8509
Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [othe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

and the entries relating thereto, the following new serial number and the entries thereto shall be inserted, namely: –
“401A
8705
Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)” ;
(xiv) after SI. No. 402 and the entries relating thereto, the following new serial number and the entries thereto shall be inserted, namely: –
“402A
8709
Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles” ;
(xv) after Sl. No. 403 and the entries relating thereto, the following new serial number and the entries thereto shall be inserted, namely: –
“

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

.No. 139, for the entry in column (3), the entry “Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery” shall be substituted;
(v) SI. Nos. 140, 141, 142 and the entries relating thereto, shall be omitted;
(vi) SI. No. 146 and the entries relating thereto, shall be omitted;
(vii) in Sl. No. 154, for the brackets, words and figures “[other than computer monitors not exceeding 20 inches and set top box for television]”, the brackets, words, figures and letters “[other than computer monitors not exceeding 20 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 68 be substituted;
(viii) Sl. No. 167 and the entries relating thereto, shall be omitted;
(ix) Sl. No. 171 and the entries relating thereto, shall be omitted;
(x) Sl. No. 175 and the entries relating thereto, shall be omitted;
(xi) SI. No. 224 and the entries relating thereto, shall be

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend Notification No. 02/2017 (Rate) to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018.
FTX.56/2017/Pt-III/142-19/2018 Dated:- 24-9-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION No. 19/2018
The 24th September, 2018
No.FTX.56/2017/Pt-III/142.- In exercise of the powers conferred by sub-section (1) of Section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Assam in the Finance (Taxation) Department

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

–
“102A
2306
De-oiled rice bran
Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018";
(iv) after SI. No. 114 and the entries relating thereto, the following new serial numbers and entries relating thereto shall be Inserted, namely: –
“114A
44 or 68
Deities made of Stone, marble or wood
114B
46
Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope”;
(v) for Sl. No. 117 and the entries relating thereto, the following shall be substituted, namely: –
“117
48 or 4907 or 71
Rupee notes or coins when sold to Reserve Bank of India or the Government of India";
(vi) after SI. No. 132 and the entries relati

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend Notification No. 05/2017 (Rate) to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018.
FTX.56/2017/Pt-III/144-20/2018 Dated:- 24-9-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION No. 20/2018
The 24th September, 2018
No.FTX.56/2017/Pt-III/144:- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Assam in the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Commissioner of Central Goods and Service Tax (Earlier known as Commissioner of Central Excise & Service Tax), Faridabad Versus M/s Delton Cables Ltd.
Central Excise
2018 (10) TMI 968 – PUNJAB AND HARYANA HIGH COURT – 2019 (26) G. S. T. L. 168 (P & H)
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 24-9-2018
CEA No.15 of 2018 (O&M)
Central Excise
MR RAJESH BINDAL AND MR AMIT RAWAL, JJ.
For The Appellant : Mr. Tajender K. Joshi, Advocate
For The Respondent : Mr. Jagmohan Bansal, Advocate
ORDER
RAJESH BINDAL J.
The revenue is in appeal against the order passed by the Customs, Excise & Service Tax Appellate Tribunal, Chandigarh (for short 'the Tribunal') dated 05.06.2017 in Appeal No.E/60555 of 2016, raising the following substantial questions of law:-
“i) Whether the execution of a bond or letter of undertaking by the noticee is not the pre requisite condition for export without payment of duty?
ii) Whether the impugned final order is sustainable in t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

as under:-
“5. We may also record that similar question came to be considered by the High Court of Gujarat in the case of M/s Shilpa Copper Wire Industries reported in 2011 (269) ELT 77 (Guj.) and after considering the similar question at paragraph 14, 15 and 16 it was observed thus:-
14. We have heard the learned counsel appearing for the parties and after considering their submissions, we are of the view that the issue raised by the Revenue in the present Tax Appeal is squarely covered by the decision of Amitex Silk Mills Pvt. Ltd. (Supra), Commissioner of Central Excise Vs. Ginni International Ltd. and Snaghi Textiles Ltd. Vs. Commissioner of Customs and Central Excise- 2006 (206) ELT 854 (Tri. Bang.). So far as the decision of the Tribunal in the case of Amitex Silk Mills Pvt. Ltd. (Supra) is concerned, it is true that the appeal is admitted by the Apex Court, however, no stay was granted by the Apex Court. It is, however, more important to note that the decision of the Tribun

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

pugned order had held that once Development Commissioner giving permission to the appellant, a 100% EOU, to sell goods in DTA up to a specified value. Revenue cannot go beyond the permission and dispute it holding that for fixing the limit only physical exports and not deemed exports should have been taken into account.
15. In view of the above settled legal position and considering the fact that the issue is settled by the Apex Court by those very judgments on which the Tribunal has placed reliance while deciding the case of the present respondent, we are of the view that no purpose will be served in keeping this matter pending, awaiting the outcome of the Apex Court's decision in the case of Amitex Silk Mills Pvt. Ltd. (supra), especially when in two other matters, the Apex Court has already dismissed the appeals filed by the Revenue.
16. In the above fact situation, we are of the view that no question of law much less any substantial question of law, arises out of the orde

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

In Re: M/s. Frizo India Private Limited
GST
2018 (10) TMI 1144 – AUTHORITY FOR ADVANCE RULING, RAJASTHAN – TMI
AUTHORITY FOR ADVANCE RULING, RAJASTHAN – AAR
Dated:- 24-9-2018
ADVANCE RULING NO. RAJ/AAR/2018-19/19
GST
Nitin Wapa Member And Sudhir Sharma Member
ORDER
Note: Under Section 100 of the CGST/RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGSTAct 2017, within a period of 30 days from the date of service of this order.
The Issue raised by the applicant is fit to pronounce advance ruling as it falls under ambit of the Section 97(2) (a) (e) which is as given under:
(a) Classification of any goods or services or both
(e) Determination of the liability to pay tax on any goods or services or both
Further, the applicant being a registered person, GSTIN is 08AABCF2533P1ZF as per the declaration given by him in Form ARA-01, the issue raised by the applicant is neither p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

9) of the CGST Act, 2017.
4. Applicant stated that installation of solar power generating system which is affixed to Earth is not of any immovable property and so cannot be considered as supply of composite works contract attracting GST rate of 18%.
5. The applicant further contents that the GST rate prescribed at serial no. 3(ii) under notification no. 11/2017-Central Tax (Rate) dated 28.06.2017 is with reference to Chapter heading no. 9954 pertaining to construction services. They submit that this indicates that the rate of 18% is not specified for all kinds of composite supply of works contract and rather it is only with respect to construction related composite works contract. The supplicant submits that in the present case, they will supply solar power generating system which cannot be considered as construction service because in general parlance construction service indicates construction done with respect to land or building and not with respect to any plant and machinery. Li

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

section 2(119) of the CGST Act, 2017.'
7. The applicant further submits that they have made composite supply involving supply of solar power generating system and its installation thereof and so the specific provisions contained in section 8 of the CGST Act, 2017 regarding tax liability on composite supplies would be applicable. It is provided in section 8(a) of the CGST Act, 2017 that a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply. In the present case, since the supply of solar power generating system is principal and its installation is ancillary, the GST rate applicable on solar power generating system being 5% is relevant.
8. The applicant further submits that the intention of the government is to promote and encourage use of solar energy for power generation and consequently, lower rates have been prescribed for the solar power generating system. If the interpretation that installa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the pronouncement as regards applicable GST rate on solar power generation system should be given in favour of the applicant being 5% covered by serial no. 234 of the notification no. 01/2017 – Central Tax (Rate) dated 28.06.2017.
2. Issue Requiring Advance Ruling :
The Applicant submits the following questions for Advance Ruling and its interpretation on the question as under:
“Applicable GST Rate on supply of Solar Power Generating System.”
7. Personal Hearing (PH):
In the matter, personal hearing was given to the applicant 24.09.2018. Applicant's Authorized Representative Mr. Pradeep Jain, CA showed his inability to appear in person for hearing and instead submitted an online written additional statement containing certain arguments and judicial precedents in support of their application which has been placed on record.
He stated that the installation of solar power generating system should not be considered as works contract so as to attract GST rate of 18% but should r

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ar power generating system is usually accompanied with its installation and so in each and every case if the supply of solar power generating system is considered as works contract service attracting GST rate of 18% then it would lead to the entry no. 234 as redundant.
They reiterated the submission already made in the application for Advance Ruling and further requested that the case may be decided as per the submission made earlier in Advance Ruling Application.
The jurisdictional officer in his comments has stated that the contract given to the applicant is of supply, installation, commissioning of Solar power generating system in which the dealer has to deliver a functional solar system which in turn is immovable property. Hence it is to be treated as works contract as per section 2(119) of the RGST Act and taxed @ 18% under GST.
9. Findings and analysis:
Applicant has not submitted any specific copy of contract along with the Advance Ruling Application on which he would like

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ant for assembly, erection and commissioning of the plant under a separate contract.
iv) In balance of plant supply contract, the Applicant is required to supply goods and services stated above, except solar panels. Solar panels procured by the customer are made available by the customer to the Applicant for assembly and erection.
a) Applicant has not submitted any specific copy of contract along with the Advance Ruling Application and as per submission made by applicant in Advance Ruling Application and based on discussions during PH, the nature of work undertaken by applicant clearly falls under category of “Composite turnkey EPC contract “.
b) In a composite EPC contract the contractor has to, inter alia, design, engineer, procure, transport, deliver, develop, erect, install, test commission and at times maintain & service the project after installation.
c) In contract of these kind applicant has to undertake following activities during execution of Composite Turnkey EPC Contra

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

astructure).
vii. Apart from installation the contractor has to successfully test run the plant over certain period of time to check and ensure the optimum output (generation of electricity) as agreed upon in contract.
viii. Final acceptance and payment is done only after successful test run as per condition laid down in contract.
d) Under these contracts the intention of the owner is not to procure goods (devices and parts) of solar power generating system but to procure a completely functional solar power generating system as a whole wherein applicant undertakes end to end responsibility of supply of equipments of solar power generating system including designing, engineering, supplies, installation to technical specification, testing and commissioning of a functional solar power plant as well as at times laying of transmission lines for transmission of the electricity generated up to storage or the grid.
e) Under contract like these all risk and liabilities accruing in relatio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tax rate of solar panels (5% under the heading 8541) should be applicable on the entire contract value.
i) As can be seen, the above entry is under the notification describing the Tax rate on 'Goods'. The entry reads as “renewable energy' devices & parts for their manufacture”. If the transaction is only of supply of goods i.e. of “renewable energy devices & parts ” then the applicable Schedules would have to be seen but the intent of parties is always for supply of Solar Power Generating System as a whole which includes supply, installation, testing and commissioning and it is not chattel sold as chattel. It is not a contract which is restricted to supply of devices & parts of solar power generating system but is a contract where the contractor has to, inter alia, design, engineer, procure, transport, deliver, develop, erect, install, test and commission the project. Under composite EPC turnkey contracts the intention of the owner and the contractor is not to procure devi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ing removed and transferred from one place to another without substantial damage hence same should qualify as movable property. Thus in view of above precedence and facts of the case, the given supply should be treated as supply of Solar Power Plant Only.
l) As per the terms and conditions usually laid in EPC Contract the contractor i.e. the applicant has to undertake activities from engineering, design, to procurement of the material and has also to test and commission a functional plant before Final Acceptance . In contracts of such a nature, the liability of the contractor does not end with the supplying of materials but it extends till the successful testing and commissioning of the system. The transaction is not of mixed or composite supply but is of a 'work contract' but it is for us to decide whether it is a 'work contract' in terms of GST Act also . So, we come to the crux of the issue , which is as to whether the transaction results into any immovable property

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ystem has an element of permanency.
3. In decision of M/S. T.T.G. Industries Ltd., vs Collector of Central Excise, 2004 (167) ELT 501 (SC) on 7 May, 2004. The facts of the case are as follows:
The facts of the case are not in dispute. The appellant- Company pursuant to the acceptance of its tender, entered into an agreement with M/S SAIL, Bhilai Steel Plant for design, supply, supervision of erection and commissioning of four sets of Hydraulic Mudguns and Tap Hole Drilling Machines required for blast furnace Nos.4 and 6 of the Bhilai Steel Plant. For this purpose, it imported several components and also manufactured some of the components at their factory in Marai Malai Nagar, Chennai. These components were transported to the site at Bhilai where the manufacture and commissioning of the aforesaid machines took place. It is undisputed that duty was paid in respect of the components manufactured at its workshop in Chennai, but no duty was paid on manufacture of the aforesaid Mudguns

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s centigrade is fed into the blast furnace at various levels to melt the raw materials. With a view to protect the shell against heat, the blast furnace is lined with refractory brick of one metre thickness. Thus, the drilling machine has to drill a hole through one metre thickness of the refractory brick lining. The drilling machine as well as the mudgun are erected on a concrete platform described as the cast house floor which is in the nature of a concrete platform around the furnace. The cast house floor is at a height of 25 feet above the ground level. On this platform concrete foundation intended for housing drilling machine and mudgun are erected. The concrete foundation itself is 5 feet high and it is grouted to earth by concrete foundation. The first step is to secure the base plate on the said concrete platform by means offoundation bolts. The base plate is 80 mm mild sheet of about 5 feet diameter. It is welded to the columns which are similar to huge pillars. This fabricati

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

x 6.5 x 1 metre. Having regard to the volume and weight of these machines there is nothing like assembling them at ground level and then lifting them to a height of 25 feet for taking to the cast house floor and then to the platform over which it is mounted and erected. These machines cannot be lifted in an assembled condition.
The judicial member noticing these facts observed that it is a physical and engineering impossibility to assemble mudguns or the drill tap hole machines elsewhere in a fully assembled condition and thereafter erect or install the same at a height of25 feet on the cast floor of the blast furnace. She found that even the Adjudicating Authority conceded the fact that the equipments have to be assembled/ erected on the base frame projection of the furnace. She also accepted the submission urged on behalf of the appellant that if the machines are to be removed from the blast furnace, they have to be first dismantled into parts and brought down to the ground only b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

mmovable property or not were fully satisfied in the facts of this case. She concluded :-
“The test laid down by the Supreme Court is that if the chattel is movable to another place as such for use, it is movable but if it has to be dismantled and reassembled or re-erected at another place for such use, such chattel would be immovable. In the present appeal, even according to the finding of the Collector, mudguns and drill tap hole machines have to be dismantled and disassembled from the cast floor before being erected or assembled elsewhere. We have also arrived at the same conclusion independently, in para 10 above.
Accordingly applying the test laid down by the Supreme Court we hold that the erection and installation of mudguns and drill tap hole machines result in immovable property. In the light of the ratio of the above case law, we hold that the mudguns and tap hole drilling machines do not admit of the definition of goods and, therefore, excise duty is not leviable thereo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the asphalt layer. There were no bolts and nuts for holding the tanks on to the foundation. The tanks remained in position by its own weight, each tank being about 30 feet in height 50 feet in diameter weighing about 40 tons. The tanks were connected with pump house with pipes for pumping petroleum products into the tank and sending them back to the pump house. The question arose in the context of ascertaining the rateable value of the structures under the Bombay Municipal Corporation Act. The High Court held that the tanks are neither structure nor a building nor land under the Act. While allowing the appeal this Court observed :-
“The tanks, though, are resting on earth on their own weight without being fixed with nuts and bolts, they have permanently been erected without being shifted from place to place. Permanency is the test. The chattel whether is movable to another place of use in the same position or liable to be dismantled and re-erected at the later place? Ifthe answer i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

world. He further observed that though on account of their size and weight, it may be necessary to shift or transport them in parts for assembly and erection at the site in the steel plant, they must nevertheless be deemed as individual machines having specialized functions. We are not impressed by this reasoning, because it ignores the evidence brought on record as to the nature of processes employed in the erection of the machine, the manner in which it is installed and rendered functional, and other relevant facts which may lead one to conclude that what emerged as a result was not merely a machine but something which is in the nature of being immovable, and if required to be moved, cannot be moved without first dismantling it, and then re-erecting it at some other place. Some of the other decisions which we shall hereafter notice clarify the position further.
In Quality steel Tubes (P) Ltd. vs. Collector ofCentra1 Excise, UP 1995 (75) ELT 17 (SC); the facts were that a tube mill

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r the Act is twofold. One, that any article, must be a goods and second, that it should be marketable or capable of being brought to market. Goods which are attached to the earth and thus become immoveable do not satisfy the test of being goods within the meaning of the Act nor it can be said to be capable of being brought to the market for being bought and sold. Therefore, both the tests, as explained by this Court, were not satisfied in the case of appellant as the tube mill or welding head having been erected and installed in the premises and embedded to earth they ceased to be goods within meaning of Section 3 of the Act”.
In Mittal Engineering Works Pvt. Ltd. Vs. CCE 1996 (88) ELT 622 (SC); this Court was concerned with the exigibility to duty of mono vertical crystallisers which are used in sugar factories to exhaust molasses of sugar. The material on record described the functions and manufacturing process. A mono vertical crystaliser is fixed on a solid RCC slab having a loa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

g the material placed on the record it was held that the mono vertical crystalliser has to be assembled, erected and attached to the earth by a foundation at the site ofthe sugar factory. It is not capable of being sold as it is, without anything more. This Court, therefore, concluded that mono vertical crystallisers are not “goods” within the meaning of the Act and, therefore, not exigible to excise duty. In Triveni Engineering & Indus Ltd. Vs. CCE 2000 (120) ELT 273; a question arose regarding excisability of turbo alternator. In the facts of that case, it was held that installation or erection of turbo alternator on a concrete base specially constructed on the land cannot be treated as a common base and, therefore, it follows that installation or erection of turbo alternator on the platform constructed on the land would be immovable property, as such it cannot be an excisable goods falling within the meaning of heading 85.02. In reaching this conclusion this Court considered the ear

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

also held that the decision of this Court in Sirpur Paper Mills Ltd. must be viewed in the light of the findings recorded by the CEGAT therein, that the whole purpose behind attaching the machine to a concrete base was to prevent wobbling of the machine and to secure maximum operational efficiency and also safety. In view of those findings it was not possible to hold that the machinery assembled and erected by the appellant at its factory site was immovable property as something attached to earth like a building or a tree.
Keeping in view the principles laid down in the judgments noticed above, and having regard to the facts of this case, we have no doubt in our mind that the mudguns and the drilling machines erected at site by the appellant on a specially made concrete platform at a level of 25 feet above the ground on a base plate secured to the concrete platform, brought into existence not excisable goods but immovable property which could not be shifted without first dismantling

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cable to shift them frequently. Counsel for the appellant submitted before us that once they are erected and assembled they continue to operate from where they are positioned till such time as they are worn out or discarded. According to him they really become a component of the plant and machinery because without their aid a blast furnace cannot operate. It is not necessary for us to express any opinion as to whether the mudgun and the drilling machines are really a component of the plant and machinery of  the steel plant, but we are satisfied that having regard to the manner in which these machines are erected and installed upon concrete structures, they do not answer the description of “goods” within the meaning of the term in the Excise Act.
Thus, it can be seen that the Hon. Supreme Court while holding the machines as immovable property took into account facts such that the machines could not be shifted without first dismantling it and then re-erecting it as another site.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ication of GST rate applicable on “supply of Solar Power Generating System” under a supply contract or wants clarification of GST rate applicable on execution of contract of “supply of solar power generating system along with its installation at the site .
n) In case, if the clarification is sought for “Applicable GST Rate on supply of Solar Power Generating System.” then the goods should be supplied under a single “Supply Contract” subject to condition of eligibility of them being “devices and parts” of solar generating system and only then it would be covered under Entry 234 under notification No 01/2017-CT (Rate) dated 28.06.2017 and would attract 5% rate of tax .
o) As per submission made in application the scope of work in instant case is of supply of solar power generating system and its installation at the site which involves simultaneous supply of goods and services under a single contract where Applicant has to inter alia, design, engineer, procure, transport, deliver, devel

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

o any other place without dismantling the same. Further it is a tailor made system as per technical specification which cannot be sold as it is to the other person.
4) Installation of solar power generating system necessarily includes civil work such as development of site, structure foundation, building cable trenches, civil work relating to invertors and control buildings, store rooms , canopies and such other civil structure and related activities as set out in Scope of work and the Technical Specifications. Civil structure cannot be dismantled and moved.
5) Based on submission made by applicants , instant case is a single composite turnkey EPC contract of design, engineer, procure, transport, deliver, develop, erect, install, test and commission of project. Contracts of this kind are entered on premise to procure a functional solar power generating system as per specification of the owner for which there is a single lump sum price for the entire contract. Hence on demand of contr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M/s. Vishranthi Homes Pvt. Ltd. Versus Commissioner of GST & Central Excise Chennai South Commissionerate
Service Tax
2018 (10) TMI 1191 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 24-9-2018
Appeal No. ST/242/2011 – Final Order No. 42468 / 2018
Service Tax
Hon'ble Ms. Sulekha Beevi C.S., Member (Judicial) and Hon'ble Shri Madhu Mohan Damodhar, Member (Technical)
Shri Raghavan Ramabhadran, Advocate for the Appellant
Shri K. Veerabhadra Reddy, ADC (AR) for the Respondent
JUDGEMENT
Per Bench
During the course of audit of account of the appellant by the internal audit unit of the department, it was noticed that the appellant did not pay service tax on the owner's share of construction in respect of the following Joint Venture Projects.
Project Name
Category of Service
Commencement of Work
Owner's Share of construction
Jayanth Tech Park
Commercial construction
May 2006
88,338 sq. ft.
Swarup Heritage
Residential complex
Sep. 2006
25,372 sq. ft.
&

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

He explained that the actual construction in respect of Jayanth Tech Park commenced from August 2007 only. The appellant submits that out of 65% USD acquired by them, sale deeds and builder's agreements were executed in favour of MRR Reddy (16.49%), Kalpataru Finance (16.49%) and Vishranthi Reality Services (32.03%). In respect of the 16.49% USD transferred to MRR Reddy, appellant entered into agreement to sell dated 28.4.2006. However, the deed for sale of USD was executed and registered only on 3.9.2007. In respect of 32.03% UDS transferred to Vishranthi Reality Services, appellant entered into agreement to sell dated 28.4.2006. however, as the appellant could not pay the agreed consideration, it assigned the entire UDS in favour of various persons against payment of nomination fees. Accordingly, appellant executed and registered deed for sale of UDS and builders agreement with the new assignees after 23.8.2007. Pertinently, no separate monetary consideration was agreed upon or paid

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ner of GST and Central Excise, Chennai Vide Final Order Nos. 42436 to 42438/2018 dated 18.9.2018 to argue that the demand of service tax under construction of residential complex service cannot sustain after 1.6.2007 for the disputed period (May 2006 to March 2008).
2.1 The dispute in respect of Swarup Heritage is only on the land owner's share of UDS, while the demand for service tax in respect of Jayant on eligibility for composition scheme post 1.6.2007 on both builder's share and owner's share. The demand is captured in the following table:
Project
Service Tax Liability (INR)
 
 
Owner's Share
Builder's Share
 
Swarup Heritage
28,17,866
–
 
Jayant Tech Park
2,27,65,233
2,10,00,697
 
Total
2,55,83,099
2,10,00,697
 
 
4,65,83,796
 
2.2 In respect of Swarup Heritage also, the very same argument was put forward by the ld. counsel for the appellant who submitted that the demand cannot sustain for the reason that the departm

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

only be under works contract service for the period disputed in this appeal. It is not disputed that the works contract executed in these projects are of composite in nature for the reason that the appellants have availed the benefit of Notification No. 1/2006-ST which is not disputed by the department. The relevant portion of the decision in Real Value Promoters (supra) is extracted hereunder:-
“7.10 The issue was analyzed by the Hon'ble Apex Court in Larsen & Toubro case (supra) and held that there can be no levy of service tax on composite contracts (involving both service and supply of goods) prior to 1.6.2007. This read together with the budget speech as above would lead to the strong conclusion that composite contracts were brought within the ambit of levy of service tax only with effect from 1.6.2007 by introduction of Section 65(105)(zzzza) i.e. Works Contract Services. As pointed out by the ld. counsels for appellants, there is no change in the definition of CICS/CCS/RCS af

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

pecific description of service has to be preferred. He invited our attention to CBEC's Circular 128/10/2010 dated 24.8.2010 which is reproduced as under:-
“The matter has been examined. As regards the classification, with effect from 1-6-2007 when the new service 'Works Contract service' was made effective, classification of aforesaid services would undergo a change in case of long term contracts even though part of the service was classified under the respective taxable service prior to 1-6-2007. This is because 'works contract' describes the nature of the activity more specifically and, therefore, as per the provisions of Section 65A of the Finance Act, 1994, it would be the appropriate classification for the part of the service provided after that date.”
7.12 Thus, for example, while construction of a new residential complex as a service simpliciter would find a place under section 65(105)(30b) of the Act, the same activity as a composite works contract will require to be brough

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ion, we note that it cannot be a case of simple mentioning of wrong provisions of law as submitted by the Revenue. Apparently, the tax liability of composite works contract is to be considered under works contract services only as per legal position settled by the Hon'ble Apex Court in M/s L&T Limited. Even in the appeal, the Revenue submitted that the respondent were engaged in construction services liable to tax under tax entry Section 65(105) (xxq). The grievance of the Revenue is with reference to commercial nature of the construction undertaken by the respondent and not on the correct classification of taxable activity.”
b. In the case of Skyway Infra Projects Pvt. Ltd. Vs. Commissioner of Service Tax, Mumbai – 2018-TIOL-360-CESTAT-MUM, in respect of identical issue for the period from 2005 to 2012, the Tribunal in para 7 has held as under:-
“7. On careful consideration of the submissions made by both the sides, we find that the issue falls for consideration is whether the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of Larsen & Toubro Ltd. (supra). In the said judgment, their Lordships have very categorically laid down the law that the works contract cannot be vivisected for the confirmation of demand under various other services. On this ground itself, the entire demand confirmed by the adjudicating authority is liable to be set aside and we do so.”
c. In the case of URC Construction (P) Ltd. Vs. Commissioner of Central Excise, Salem – 2017 (50) STR 147, the Tribunal in paragraphs 9, 10 and 11 has held as under:-
“9. The Hon'ble Supreme Court in re Larsen & Toubro & Ors. has decided thus
'24. A close look at the Finance Act, 1994 would show that the five taxable services referred to in the charging Section 65(105) would refer only to service contracts simpliciter and not to composite works contracts. This is clear from the very language of Section 65(105) which defines “taxable service” as “any service provided”. All the services referred to in the said sub-clauses are service contracts sim

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

dustrial construction service' but of 'works contract service', no tax is liable on construction contracts executed prior to 1st June, 2007.
11. Insofar as demand for subsequent period till 30th September, 2008 is concerned, it is seen that neither of the two show cause notices adduce to leviability of tax for rendering 'works contract service'. On the contrary, the submission of the appellant that they had been providing 'works contract service' had been rejected by the adjudicating authority. Therefore, even as the services rendered by them are taxable for the period from 1st June, 2007 to 30th September, 2008 the narrow confines of the show cause notices do not permit confirmation of demand of tax on any service other than 'commercial or industrial construction service'. It is already established in the aforesaid judgment of the Hon'ble Supreme Court that the entry under Section 65(105)(zzd) is liable to be invoked only for construction simpliciter. Therefore, there is no scope fo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

09.2008 cannot also sustain and are therefore set aside. So ordered
5.3 For the period 01.04.2008 to 30.09.2008, the demand confirmed is Rs. 26,88,611/-. We note that the appellant has not contested the liability under works contract for this period. The only argument brought forth by the Ld. Counsel is that they have discharged an amount of around Rs. 82 lakhs under this category after the visit of the departmental officers and therefore an amount of Rs. 36,88,611/- demanded in the impugned order should be considered as having been discharged. We find merit in his argument and hence the demand of Rs. 26,88,611/- under works contract service for the period 01.04.2008 to 30.09.2008 is required to be considered as having been paid, albeit subsequent to the visit of the officers. However, the interest liability if any that arise on this amount if not paid already will have to be discharged by the appellants. So ordered.”
8. In the light of the discussions, findings and conclusions abov

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M/s. Centre for Entrepreneurship Development (MP) Versus CGST CE & CC CGST CE & CC Bhopal, Jaipur I
Service Tax
2018 (10) TMI 1475 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 24-9-2018
Service Tax Appeal No. 52817/2015-Cus(DB) – ST/A/53112/2018-CU[DB]
Service Tax
Mr. C L Mahar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial)
Shri Sandeep Mukherjee, CA for the Appellants
Shri Sanjay Jain, AR for the Respondent
ORDER
Per C L Mahar:
The brief facts of the matter are that the appellants are engaged in providing various taxable services, such as, commercial coaching and training services, franchise services, renting of immoveable property services, manpower requirement and supply and agency ser

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

,34,398/- and penalty under Section 78 of the equal amount has also been imposed. The appellants are before us against the above-mentioned Order-in-Original.
2. At the outset, it has been submitted by learned Advocate that appellants provide various training programmes under the welfare schemes of Central/State Governments, like PMRY, PMREGP, MRGSET. They are also providing computer training, franchise network, manpower supply to various organizations. They are also involved in the digitalization of different data of the State Government departments. They are also involved in providing education in collaboration with various Universities to various needy and poor sections of the society.
3. It has further been added by the learned Advocat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nt period under the impugned Order-in-Original has also been dealt in the similar manner without any application of mind and without appreciating the submissions made by the appellant and, therefore, it has been pleaded that matter may be remanded back so that same can be considered by the adjudicating authority with the earlier Show cause notice which is pending for de nova adjudication at the level of original adjudicating authority.
5. We have also heard DR and they have also agreed that in earlier order, the matter has been remanded back to the Tribunal on the similar grounds and, therefore, they were in agreement that the matter to be re-adjudicating by the original authority appreciating the submissions of the appellants properly.
6

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M/s. Murlidhar Ratanlal Exports Versus Commissioner of CGST, Howrah
Central Excise
2018 (11) TMI 669 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 24-9-2018
E/78025/2018 – FO/76654/2018
Central Excise
Shri P.K. Choudhary, Member (Judicial)
Shri Shyamal Dey, Advocate for the Appellant (s)
Shri S.S.Chattopadhyay, Suptd.(AR) for the Respondent (s)
ORDER
Per Shri P.K.Choudhary
The appellant is engaged in the manufacturing of various types and specifications of Jute Yarn/Twine, Jute Sacking Fabrics, Jute Hessian Fabrics and Jute Sacking Bags for selling the same both in domestic as well as foreign market on payment of duty i.e. Jute Manufactures Cess. Show Cause Notice dated 07.09.2015 was issued for non-payment of jute cess leviable under Section 3 of Jute Manufactures Cess Act, 1983. The Adjudicating Authority dropped the demand of Rs. 42,59,724/- and confirmed the demand of Rs. 75,033/- alongwith interest and imposed equal penalty under Section 11AC of the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

iod of limitation, under relevant show cause notice dated 07.09.2015, beyond normal period of 1 (one) year is barred by time.
3. Ld. DR submits that the documents in respect of difference of 127.840 MT was not produced before the adjudicating authority and reiterates the discussions and findings of the impugned order.
4. Heard both sides and perused the appeal records.
5. I find that the show cause notice was issued for a differential quantity of 7385.446 MT of jute goods. The Adjudicating Authority has observed in paragraph 4.17 of the adjudication order as under:
“4.17. From the above verification and observation I find that during the material period the noticee had taken out a quantity of 7658.814 MT of their product from DSA for reprocess which tallied with that of the figure obtained from the ER-1 statement and manual statement. This figure squares up the quantity as mentioned in the demand portion of the show cause notice. In fact this quantity of 7658.814 MT is higher than

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

operations of the Jute Manufacturing Industries over a period of 15 years and I certify that the procedure adopted by the assesee is a common practice in the jute manufacturing industries all over the country. Detailed statement and invoices in respect of the clearance of the said waste materials are also enclosed herewith (35 pages).
This certificate has been issued upon the request of the M/s Murlidhar Ratanlal Exports Ltd., Unit – Hasting Jute Mill. We visited and verified the related records and after proper examination of the records maintained by Hastings Jute Mill, Rishra. This certificate is issued for the above mentioned period.”
6. I also find that the copies of the invoices are made part of the Cost Accountant's certificate and the same were also filed before the lower appellate authority. The Hon'ble Allahabad High Court in the case of CCE, Noida v. Accurate Chemical Industries [2014(310) ELT 441 (All.)] on an identical situation dismissed the appeal filed by the Revenu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =