Author: admin_gst

GST – States – S.O. No. 45-28/2018-State Tax – Dated:- 28-6-2018 – COMMERCIAL TAXES DEPARTMENT Notification 28th June, 2018 Notification No. 28/2018-State Tax S.O. No. 45 Dated 29th June, 2018- In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Jharkhand Goods and Services Tax (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided, this notification shall be deemed to be effective from 19th June, 2018. 2. In the Jharkhand Goods and Services Tax Rules, 2017, – (i) in rule 58, after sub-rule (1), the following

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after sub-rule (1), the following proviso shall be inserted, namely:- Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days. Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted. ; (iii) in rule 142, in sub-rule (5), after the words and figures of section 76 , the words and figures or section 129 or section 130 shall be inserted; (iv) after FORM GST ENR-01, the following FORM shall be inserted, namely:- FORM GST ENR-02 [

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2018 (9) TMI 895 – CESTAT CHENNAI – TMI – CENVAT credit – input service – ‘Rent-a-Cab’ services for the staff/employees working in the office/factory – Held that:- Tribunal in the case of Capsugel healthcare Ltd. [2016 (2) TMI 977 – CESTAT CHANDIGARH] has held that Rent-a-Cab services availed by the assessee for the employees bringing them from their residence to factory or vice versa, qualifies as input services – Prior to 01.04.2011, Rent-a-Cab services are eligible input services and Cenvat credit cannot be denied on these input services.
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Credit allowed – appeal allowed – decided in favor of appellant. – E/40082/2018 – Final Order No. 41977/2018 – Dated:- 28-6-2018 – Shri P. Dinesha, Judicial Member Ms. P. Srija, Advocate for the

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and SCN was issued proposing to recover the wrongly availed Cenvat credit alleging that the same is ineligible under Rule 14 of CCR, 2004 read with Section 11A of the CEA, 1944, along with appropriate interest and imposition of penalty. After due process of law, the adjudicating authority disallowed the same alleging that it was wrongly availed for the above period and also levied applicable interest and penalty. On appeal, the Ld. Commissioner (Appeals) confirmed the denial of Cenvat credit, but set aside the penalty imposed by the adjudicating authority. Aggrieved by the same, the appellant is before this forum. 2. Heard Ms. P. Srija, Ld. Advocate for the appellant and Shri R. Subramaniyam, AC (AR) for the Revenue. 3. It was argued by th

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be denied to the appellants. She has relied on the decision of the Chandigarh Bench of the Tribunal in the case of CCE, Delhi Vs. Capsugel Healthcare Ltd. – 2016 (44) STR 101 (Tri.-Chan.) in support of her contentions. 3. On behalf of Revenue, Ld. AR supported the impugned order. 4. Heard both sides and perused the records. 5. On perusal of the decision of the Tribunal in the case of Capsugel healthcare Ltd. (supra) relied on by the Ld. Advocate, it is seen that the Tribunal followed the decision of the Hon ble High Court of Bombay in the case of Ultratech Cement Ltd. – 2010 (20) STR 577 (Bom.) wherein, it has been held that Rent-a-Cab services availed by the assessee for the employees bringing them from their residence to factory or vice v

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Goods and Services Tax – GST – Dated:- 27-6-2018 – New Delhi, Jun 27 (PTI) The GST investigation wing has detected tax evasion of over ₹ 2,000 crore in two months, and data analysis reveals that only 1 per cent of over 1.11 crore registered businesses pay 80 per cent of the taxes, a senior official said today. CBIC member John Joseph said alike small businesses who are making mistakes while filing GST returns, multinationals and big corporates too have slip-ups. If you look at the way tax revenues are paid, it gives an alarming picture. We have registration of more than 1 crore businesses. But if you look at where the tax is coming from, it is less than 1 lakh people paying 80 per cent of the tax, one does not know what is happening

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Goods and Services Tax – Started By: – JAISIMHA GOPALARAO – Dated:- 27-6-2018 Last Replied Date:- 28-6-2018 – Dear Sir,We provide Export of Services as well we provide domestic Services. We receive proceeds in foreign currency for exports. Banker charge Bank charges and also GST @ 18%. Can we take input credit on the same. – Reply By Alkesh Jani – The Reply = Sir, In my point of view, banking services are in course and also for furtherance of business, as, the same is not specifically restricte

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Goods and Services Tax – Started By: – Venukumar HJ – Dated:- 27-6-2018 Last Replied Date:- 1-7-2018 – Dear All,Company A registered in India entered into contract with Company B located in France for manufacture and supply of Goods. B Company instructed A to supply goods to SEZ unit Nagpur in India. Company A subcontracted the contract to C . C will deliver the goods to A . Later contract terms changed to A has to deliver goods SEZ unit in AP to D . Then Goods will be assembled in SEZ AP. Responsibility of A ends once goods are delivered to SEZ Unit AP to D . But A will raise invoice to the B on whole contract. After assembling in SEZ AP. Goods are supplied and installed in SEZ Nagpur. D is the agent of Customer B. A's risk will end o

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2018 (7) TMI 970 – CESTAT NEW DELHI – TMI – CENVAT Credit – input services – annual maintenance of lifts installed in the building – appellant herein is engaged in providing the taxable services of accommodation in hotel for lodging purposes – whether the service for getting the lift of the premises maintained and for getting the premises painted is an input service for the appellant on which the credit has rightly been availed or not?
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Held that:- The inclusive part of the definition specifically includes the renovation or repair of the premises of provider of output services. It is an apparent and admitted fact that the appellant is providing output services of accommodation/ lodging from the said premises – The use of word repair and maintenance in the Works Contract, is not applicable to the given circumstances as the definition of Works Contract has to be read as a whole and the perusal thereof makes it clear that when the repair, maintenance, etc. is the part of a contract

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t fall in the category of the input service. Resultantly, a Show Cause Notice dated 11.03.2016 was served upon the appellant calling them upon to explain as to why the credit wrongly availed be not recovered from the appellant alongwith the interest and the penalties in addition be not imposed. The said demand has been confirmed by the original Adjudicating Authority vide the Order dated 05.07.2016 and has been confirmed vide the Order under challenge. Being aggrieved thereof, the present Appeal has been filed. 3. I have heard Shri Narendra Patil, Ld. Advocate for the appellant and Shri H Saini, Ld. DR for the Department. 4. It is submitted on behalf of the appellant that the definition of input consists of two separate parts. First part thereof is inclusive in nature and the second part thereof is exclusive in nature. The Works Contract Services have been excluded. Department has alleged the credit as being wrongly availed on the ground that the services of getting the lifts in the pr

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Commissioner (Audit) and the decision has been judicially passed. Appeal is accordingly prayed to be rejected. 6. After hearing both the parties my considered opinion is as follows: The moot question for the present adjudication is as to whether the service for getting the lift of the premises maintained and for getting the premises painted is an input service for the appellant on which the credit has rightly been availed or not. To adjudicate the same, it would be foremost necessary to know the definition of input service. 1) Rule 2(K) of Cenvat Credit Rules, 2004 input service means – (i) services provided or agreed to be provided by a person located in non taxable territory to a person located in non taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India where service tax is paid by the manufacturer or the provider of output service being importer of goods as the person liable for paying service tax

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ution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for – (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or (B) – 7. Though the impugned order has in detail discussed about the definition of Works Contract and the word repair, maintenance and renovation is very much the part thereof, but as has been held by the Hon ble Supreme Court in the case Ramala Sahkari Chini Mills Ltd. vs Commissioner, Meerut 2010 (260) ELT 321 (S.C.) that the phrase and includes is not intended by legislature to impart a restricted meaning to the definition of inputs. As already mentioned above, the inclusive part of the definition specifically includes the renovati

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2018 (7) TMI 1444 – CESTAT NEW DELHI – TMI – Classification of Services – Construction of Complex Services or not? – Department noticed that the appellant was not paying service tax on certain amounts recovered by them from their customers towards ‘Car Parking charges’ and demanded tax under the head Construction of Complex Services.
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Held that:- Car Parking Charges are admittedly towards provision of open car parking place within the residential complex – the provision of parking place within the residential complex is very much included within the definition of residential complex and the same will be liable to payment of service tax under the said category – demand upheld – appeal dismissed – decided against appellant. – S.T. Appea

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ain amounts recovered by them from their customers towards Car Parking charges . The Department was of the view that such amounts are liable for payment of service tax under the category of Construction of Complex Services falling under Section 65(105)(zzzh) of the Finance Act, 1994. Accordingly, show cause notice dated 17.12.2013 was issued and the case was adjudicated vide the impugned order in which the service tax demand of ₹ 3,31,497/- was ordered alongwith interest and penalties. The impugned order has been challenged in the present proceedings. 3. With the above background, we heard Sh. Devesh Parekh, ld. C.A. for the appellant as well as Shri A. K. Singh, ld. AR for the Revenue. 4. Ld. C.A. submitted that Car Parking Charges w

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tification No. 1/2006 as amended. However, they will be entitled to the benefit of abatement under Notification No. 1/2006 as available to the residential complex. 5. Ld. AR for the Revenue justified the impugned order. He submitted that parking place only stands excluded from (zzzzu), but the same is very much included within the definition of residential complex under Section 65 (91a). Accordingly, he submitted that service tax liability may be upheld. 6. We have heard both sides and perused record and note that the dispute is limited to the amounts recovered by the appellant form the buyers of apartment towards Car Parking Charges . Such charges are admittedly towards provision of open car parking place within the residential complex. Af

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K. REGHUNATHAN, PROPRIETOR, K.R. INN Versus ASSISTANT COMMISSIONER OF STATE TAXES STATE GOODS AND SERVICES TAX DEPARTMENT, THRISSUR, ASSISTANT COMMISSIONER COMMERCIAL TAXES COMPLEX, PUTHOLE, THRISSUR AND STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM – 2018 (7) TMI 1518 – KERALA HIGH COURT – TMI – Maintainability of petition – alternative remedy of appeal – Held that:- The petitioner, in fact, bona fide pursued his remedy here, and this Court now holds that the petitioner’s remedy lies elsewhere before the appellate authority – Fairness demands, under these circumstances, that the petitioner be given time to approach the appellate forum. In the meanwhile, the respondent should not take steps that may render the p

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ns. Questioning what are said to be patent errors in Ext.P8 order, the petitioner submitted Ext.P9 application for rectification, under section 43 of the Act. 3. First, the petitioner approached this Court, seeking a modified order from the respondent authority, under Section 43 of the Act. Then, after getting Ext.P10 judgment, the petitioner produced it before the first respondent, who issued a revised notice to the petitioner. Again, the petitioner submitted Ext.P11 reply, along with Ext.P11(a) judgment rendered in some other case. The judgment, the petitioner claims, was rendered on identical facts. 4. Yet again, the first respondent passed Ext.P12 reiterating the earlier findings. Aggrieved, the petitioner has filed this writ petition.

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ontended that the first respondent, while issuing Ext.P12 order, ignored a binding decision of this Court. Granted, this Court, on an earlier occasion, rendered the judgment, dated 30.01.2018, in WP (C) No.3094 of 2018. I reckon that in Ext.P12, the first respondent, to be fair, did consider that judgment, but held that it did not apply. So we cannot say that the authority ignored a precedent. The decision may still be wrong, but this is not the forum for the petitioner to agitate an issue which an appellate forum could redress. And that forum is available under Section 34 of the Act. 8. As a result, I conclude that the petitioner has an efficacious alternative remedy. So this writ petition must fail. It does. It is dismissed. 9. The petiti

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GST – States – 05/2018-State Tax – Dated:- 27-6-2018 – GOVERNMENT OC KERALA KERALA STATE GOODS AND SERVICES TAX DEPARTMENT Notification No. 05/2018-State Tax No. CT/22046/2017-C1 Thiruvananthapuram, 27 June, 2018 In exercise of the powers conferred by sub-section (1) of section 5 of the Kerala Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter referred to as the said Act), the Commissioner hereby appoint the authorities mentioned in column (1) of the schedule to exercise the powers conf

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2018 (7) TMI 1761 – AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA – 2018 (15) G. S. T. L. 455 (A. A. R. – GST) – Valuation under GST – Reduction on account of Discount – Section 15(3)(b) of the CGST Act – Whether the amount paid to authorized dealers towards “rate difference” after effecting the supply of goods by the applicant to aforesaid dealers can be considered for the purpose of arriving at the 'transaction value' in terms of Section 15 of the CGST Act? – Whether the amount paid to authorized dealers towards “rate difference” after effecting the supply of goods would be allowed under Section 15(1) read with Section 34(1) of the CGST Act or under Section 15(3) read with Section 34(1) ibid?
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Held that:- The discount from the value of supply can be allowed only if discount is in compliance of the provisions of Section 15(3) of the CGST Act, 2017 – the discount that is given after the goods have been sold has to be established in terms of the agreement entered into at or before suc

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equalization, shoppee discount, quantity discount and annual discount as mentioned in the GST Annexure for Mumbai region at Sr. No. 1, 2, 3, 4, and 5 respectively are clearly complying with the requirements of the CGST Act and the criteria or conditions for availing discount as per Section 15(3)(b)(i) and (ii) of the CGST Act and the criteria or conditions for availing discount as per Section 15(3)(b)(i) are specifically mentioned as per agreement before hand.
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Ruling:- the amount paid to the Dealer towards “rate difference” and “special discount” as mentioned above, post supply are not complying with the requirements of section 15(3)(b)(i) of the CGST Act and therefore cannot be considered and allowed as discount for the purpose of arriving at the 'transaction value' in terms of Section 15 of the CGST Act.
– ARA-34/2017-18/B-56 Dated:- 27-6-2018 – SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and

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reference to such a similar provision under the CGST Act / MGST Act would be mentioned as being under the GST Act . 02. FACTS AND CONTENTION – AS PER THE APPLICANT The submissions, as reproduced verbatim, could be seen thus – STATEMENT OF RELEVANT FACTS HAVING A BEARING ON THE OUESTION(S) ON WHICH ADVANCE RULING IS REQUIRED. 1. M/s. UltraTech Cement Limited (hereinafter referred to as the applicant ) having its corporate head office at B Wing, 2ndFloor, Ahura Center, Ma ha kali Caves Road, Andheri (East), Mumbai-400093 is, inter-alia engaged in the manufacture and supply of cement and allied products (hereinafter referred to as goods ) which are taxable under GST law. 2. The applicant has obtained registration and holding valid registration certificate issued under Central Goods and Services Tax Act, 2017 ( CGST Act ). 3. The applicant is manufacturing goods at its manufacturing units located at, Taluka: Korpana, District Chandrapur, Hotgi- District Solapur, Mouda District. Nagpur, Rat

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de various discounts to the authorised dealers/stockists at the rates as may be decided by the applicant alone, from time to time, by the authorised dealers/stockists in a particular month. 7. The applicant clears the goods to the authorised dealers/stockists under the cover of tax invoice after discharging applicable rate of GST on the said goods. 8. The authorised dealers/stockists further supply the goods manufactured by the applicant in the regional markets lo the ultimate customers or retailers. 9. In certain cases, due to the highly competitive and dynamic market conditions, the authorised dealers/stockists of the applicants have lo sell the goods purchased from the applicant, at a price lower than their purchase price i.e. the price at which the goods are sold by the applicant to continue in business for the reason that the market for cement is very dynamic and the prices keep changing – not only on daily basis but on real time basis. Hence, it sometimes happens that the authori

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ised dealers/stockists as 'rate difference' (Commonly known as 'Trade Discount' also). The aforesaid payment of rate difference by the applicant lo the authorised dealers/stockists is made by way of issuance of a credit note, which is linked to the sales/supplies made to the authorised dealers/stockists in a particular month. 12. The term trade discount is not defined in GST Act, but is defined in Corpus Juris Secundum, vol 26A page 974 as follows: The term trade discount means the difference between the seller list price and the price at which he actually sells goods to the trade a percentage deduction from the regular list or catalogue price of goods. 13. Therefore, the trade discount is the difference between the regular list or catalogue price and the actual price at which the goods are sold by the trader. At this stage, we refer and rely on the CBEC's excise manual of supplementary instruction, 2005 in Chapter 3, Part – III of Para 2.5(iv) has clarified as foll

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the department and make a request for provisional assessment. 14. From the above, it is clear that the trade discount is allowed as deduction from the transaction, value even if it is not separately specified. 15. At this point, it is important to emphasize that the applicant pays GST on the full value of invoice raised by them on the authorised dealers/stockists at the time of original supply of goods to the said authorised dealers/stockists. However, by issuance of credit note for rate difference, the sale price of goods sold by the applicant to the authorised dealers/stockists is reduced effectively to that extent. At this stage, we are enclosing the invoices issued by the applicant on the authorised dealers/stockists for supply of cement at full value and subsequent credit notes issued to the authorised dealers/stockists for reduction of sale price on account of rate difference as (Annexure-21 & (Annexure-3) collectively. 16. It is submitted that the transaction of compensatin

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lue mentioned in the tax invoice is found to exceed the taxable value in respect of the supply. Section 34(1) of the CGST Act is reproduced as under – 34. (1) Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that has invoice is found to exceed the taxable value or lax payable in respect of such supply, or where the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient, the registered person, who has supplied such goods or services or both, may issue to the recipient a credit note containing such particulars as may be prescribed. 20. Even though the sale price of the goods sold by the applicant to the authorised dealers/stockists gets reduced subsequently due to rate difference, the applicant ends up paying GST on the total value mentioned in the original invoice issued to the authorised dealers/stockists as compared to the realization received from the cu

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containing the Applicant's interpretation of admissibility of input tax credit in respect of the aforementioned activities A. APPLICANT'S ELIGIBILITY TO FILE PRESENT ADVANCE RULING APPLICATION A.1 That the sub-Section (c) of Section 95 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act ), defines the term 'applicant' as under:-' applicant means any person registered or desirous of obtaining registration under this Act … Emphasis Supplied A.2 A perusal of the above clarifies that scope of the term 'applicant', as defined under sub-Section (c) of Section 95 of the CGST Act shall include both, the person registered under the CGST Act and also the person who is not registered as on date of applying for the advance ruling, but is desirous of seeking registration under the CGST Act, in the state where advance ruling is sought. A.3 Further, Section 22 of the CGST Act, specifies the person liable for registration and reads as und

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ection (c) of the Section 95 of the CGST Act. That sub-Section (1) of the Section 95 of the CGST Act defines the term 'advance ruling as under: – (a) advance ruling means a decision provided bit the Authority or the Appellate Authority to nn applicant on matters or on questions specified in sub-Section (2) of Section 97 or sub-Section II) of Section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. Emphasis Supplied A.6 Perusal of the above clarifies that the advance ruling can only be sought on the issues, as arc specified under Section 97(2) of the CGST Act, which reads as under- 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may wake an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. (2) The question on which the advance ruling is sought under this Act, shall be in respect of,-

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th – (1) the determination of value of supply of goods by the applicant; and (2) what is the correct tax liability for goods supplied by the Applicant. A.8 Further, Section 96 of the CGST Act provides for appointment of advance ruling authority and reads as under:- 96. Subject to the provisions of this Chapter, for the purposes of this Act, the Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be deemed to be the Authority for advance ruling in respect of that State or Union territory. Emphasis Supplied A.9 Hence, an Advance Ruling Authority appointed by the concerned State or Union Authority Government under concerned State or Union Territory Goods and Service Tax Act, shall be the deemed to be the Advance Ruling Authority for the purpose of CGST Act. The Section 96 of the Maharashtra Goods and Service Tax Act, 2017, reads as under:- SECTION 96 (1) The Government shall, by notificatio

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shtra Goods and Service Tax Act, 2017, the questions for determination in advance ruling lie before the Maharashtra Authority for Advance Ruling. A. 11 In view of the foregoing, the Applicant submits that it is eligible to file the present advance ruling application before the Maharashtra Authority for Advance Ruling, Mumbai, appointed vide Notification No. MGST-1017/CR 193/Taxation, dated 24.10.2017 read with Section 99 of Maharashtra Goods and Service Tax Act, 2017. QUESTIONS REQUIRING ADVANCE RULING B. The question on which Advance Ruling is sought by the Applicant is as under:- Whether the amount paid to authorized dealers towards rate difference after effecting the supply of goods by the applicant to aforesaid dealers can be considered for the purpose of arriving at the 'transaction value' in terms of Section 15 of the CGST Act. Whether the amount paid to authorized dealers towards rate difference after effecting the supply of goods would be allowed under Section 15(1) rea

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ded under Section 34(1) of the CGST Act shall also apply to the rate difference provided by the applicants to dealer's post supply. C.3 The applicant submits that the Section 15(1) of the CGST Act covers transaction value which is nothing but the price actually paid or actually payable for the supply of taxable goods. It is submitted that the concept of 'actually paid' or 'actually payable' of price to be received from the customer is to be determined at time of removal of goods from the factory of the assessee. In the case of the applicant, the consideration received from the authorised dealers/stockists after giving the effect of rate difference shall be treated as price actually payable by the authorised dealers/stockists for the supply of taxable goods in terms of Section 15(1) of the CGST Act. The value received by the applicant after giving the treatment of rate difference would be considered as price for arriving at the transaction value for the purpose of pa

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wards rate difference without taking the adjustment of same in the output tax liability of the applicant is becoming cost to the applicant due to absence of clarity in law. In this regard, it is observed that there is no any ambiguity in law as section 34(2) of the Central Goods and Service tax, 2017 provides the necessary legal provisions for adjustment of tax liability in case of issue of credit notes, after fulfilling the procedure as may be prescribed. In this regards, the relevant portion of the Section 34 of CGST Act is reproduced below, 34. Credit and debit notes. – (1) Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient, the registered person, who has supplied such goods or services or both

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ent of revision of taxable value, taxable person can issue credit/debit note under Section 34 of CGST Act, 2017 read with Rules 53 of CGST Rule, 2017. 04. HEARING The case was taken up for Preliminary hearing on dated 04.04.2018 with respect to admission or rejection of present application, when Sh. Nirav Karia, Advocate, duly authorized appeared and was orally requested to submit copies of current agreements. No person was present from the side of Jurisdictional Officer. The application was admitted and called for final hearing on 15.05.2018, Sh. Nirav Karia, Advocate, appeared and stated that they were making submissions in respect of details as asked for during preliminary hearing. However, he requested that since his senior was not available today, an adjournment is respect of final hearing be granted to them. Jurisdictional Officer Sh. Shivkumar Salunkhe, Dy. Commissioner CGST & Central Excise Division, Chandra pur appeared and made written submissions and stated that they do

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opy of decision of Delhi Tribunal 2004 (177) ELT 816 Tri-Delhi) in case of Bee Pee Coating Ltd v. Collector of Central Excise, Vadodara. 05. OBSERVATIONS AND FINDINGS We have gone through the facts and various written submissions made by the Applicant and the Jurisdictional Officer during the course of the proceedings before us. We find that M/s Uitratech Cement Ltd. is registered under the GST Act and is engaged in the manufacture and supply of cement and allied products which are taxable under the GST law. The goods manufactured at the applicant's various units are supplied by them to various authorized dealers/stockists located in the State of Maharashtra and also to authorized dealers/stockists situated in various other states. Further factual position as stated by the applicant in his application is as under:- 5. The applicant enters into an agreement with the authorised dealers/stockists for supply of goods on a principal-to-principal basis. Tlie agreement entered with the au

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he applicant, at a price lower than their purchase price i.e. the price at which the goods are sold by the applicant to continue in business for the reason that the market for cement is very dynamic and the prices keep changing -not only on daily basis but on real time basis. Hence, it sometimes happens that the authorised dealers/stockists of the applicants have to sell the goods purchased from the applicant, at a price lower than their original purchase price to continue in business i.e. the price at which the goods are originally billed by the applicant. For eg. the dealer has to sell a 50 kg bag of cement to ultimate customer at ₹ 295/- based on then prevailing market conditions even though the said dealer purchased the said bag of cement from the applicant at ₹ 300/-. The dealer is aware that there will be compensation inform of rate difference as per past practice. However, the dealers/stockists are not aware of the exact amount of compensation to be received from the

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riving at the 'transaction value' in terms of Section 15 of the CGST Act. Q. 2 Whether the amount paid to authorized dealers towards rate difference after effecting the supply of goods would be allowed under Section 15(1) read with Section 34(1) of the CGST Act or under Section _15(3) read with Section 34(1) ibid. In respect of the above two questions, we find that the applicant as per their interpretation and understanding which arc reproduced in their submissions part have opined and claimed that the answer to both the questions that has been raised in their application are in the affirmative and the transactions as per facts stated in the application are allowable under Section 15 and Section 34 of the GST Act. In view of the above facts of the case and to examine the claims made by the applicant we find that Section 15 of the CGST Act reads as under:- Section 15:- (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actua

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or before delivery of goods or supply of services; (d) interest or late fee or penalty for delayed payment of any consideration for any supply; and (e) subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments. Explanation.-For the purposes of this sub-section, the amount of subsidy shall he included in the value of supply of the supplier who receives the subsidy. (3) The value of the supply shall not include any discount which is given- (a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and (b) after the supply has been effected, if- (i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and (ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply. (4) Where

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or indirectly control a third person; or (viii) they are members of the same family; (b) the term person also includes legal persons; (c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related. Here we find that Section 15(1) and Section 15(3) of the CGST Act are of specific relevance in the present case before us. We find that Section 15 of the CGST Act states that the value of supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of supply are not related and price is the sole consideration for the supply. We further find that Section 15(3) of the CGST Act states that the value of supply shall not include any discount which is given in ways as under:- (a) Any discount which is given before or at the tim

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applicant needs to be examined as per Section 15 (3) (b) of the CGST Act. We find that the applicant has submitted, being representative samples, copies of agreements with authorized stockists in three cases being between: (i) Ultra tech Cement Ltd and Mr. Hariram Jangid entered into at Mumbai on dated 20 June, 2012; (ii) Ultra tech Cement Ltd and Mr. Kailash M Motani entered into at Mumbai on dated 20 June, 2012; (iii) Ultra tech Cement Ltd and Mr. Raju K Shah entered into at Mumbai on dated 20 June, 2012; In respect of all the three agreements which are representative samples, we find that para 21, 22, 23 and 24 which are exactly the same in all the three agreements and gives sale procedure and discount as under:- Para 21:- In respect of the sales made by the authorized stockiest it will maintain proper records and shall submit copies thereof from time to time as may be required by the Company, Vie Company through itself or its representatives shall have the right to inspect the pre

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ed by the Company from time to time on the quantity sold to the Authorized Stockist in a particular month. We find that para 24 is in respect of discounts which states that the company will pay discount at such rates as may be decided by the company from time to time on the quantity sold to the authorized stockist in a particular month. Thus para 24 states that the company will further decide and pay discount at such rate after the quantity is already sold to the stockists. That the discounts are decided after the goods are already sold to the stockists, was confirmed by their representatives as well, at the time of the Personal Hearing. In view of this we find that the discount/rate difference being given by the applicant will have to be examined for eligibility or otherwise, as per the terms and conditions given in Section 15 (3) (b) of the CGST Act referred above. We find that the discount that is given after the goods have been sold has to be established in terms of the agreement e

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mentioned in such an agreement without there being any parameters or criteria mentioned with it would not fulfill the requirement of Section 15 (3) (b)(i) of the CGST Act, as the word 'discount' if left open ended or without any qualifications or criteria attached can mean there can be any percentage of discount ranging from bare minimum to even 100% as per discretion of the supplier and certainly such abnormal discounts without any criteria or basis can in no way be considered as fair and at arm's length business transactions and no taxation statute can be construed to be having open ended discount with legislative intent. In view of the detailed discussions above now when we have a relook at para 24 of the Applicant's agreement with authorized stockists which states that the company will pay discount at such rate as may be decided by the company from time to time on the quantity sold to the authorized stockists in a particular month, we find that there is no basis or

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ations of the Dealer 2.1 The Dealer shall file the monthly returns as required under the provisions of the GST Act. 2.2 The Dealer confirms and agrees that UltraTech at its sole discretion may operationalize various discount/incentive schemes ( Said Incentive Schemes ) during the term of the said agreement. 2.3 In the event the Dealer is eligible for the said Incentive Schemes the Dealer shall be credited with the entitled discount/incentive, online. 2.4 UltraTech shall issue credit notes for discounts and the same shall be linked with the respective Tax invoices of UltraTech. 2.5 The Dealer agrees to reverse the corresponding input tax credit in his books in the same month during which the Discount is given by UltraTech to the Dealer by way of aforesaid credit note. 2.6 The Dealer shall effectuate the reversal of credit in the monthly GST returns and shall fully comply with the provisions of the GST Act. 2.7 The Dealer accepts and agrees to indemnify and compensate UltraTech for the l

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ion of the terms of Additional obligations of the dealer as incorporated vide amendment no. 1 and GST Annexure for Mumbai region referred above, it can clearly be seen that the cash discount, price equalization, shoppee discount, quantity discount and annual discount as mentioned in the GST Annexure for Mumbai region at Sr. No. 1, 2, 3, 4, and 5 respectively are clearly complying with the requirements of the CGST Act and the criteria or conditions for availing discount as per Section 15(3)(b)(i) and (ii) of the CGST Act and the criteria or conditions for availing discount as per Section 15(3)(b)(i) are specifically mentioned as per agreement before hand. However we find that in respect of special discount and rate difference as mentioned at Sr. No. 6 and 7 of the above referred GST Annexure for Mumbai region, there is no pre fixed criteria, basis or rationale for arriving at the quantum of these discounts neither as per basis mentioned in GST Annexure for Mumbai region nor as per amend

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2018 (8) TMI 411 – CESTAT KOLKATA – TMI – CENVAT Credit – various input services – Cooking and providing Food – Cleaning and washing for worker’s Canteen – other services used to provide food in the Canteen – Professional Fee paid for selection of Manager – Shifting burnt blade with ash to area outside factory premises – Renovation of Union room – Held that:- Appellant are required to maintain the Canteen under Section 46 of the Factories Act, 1948 – reliance placed in the case of Easun MR Tap Changers Pvt. Ltd. Vs. C.C.E & ST [2016 (9) TMI 363 – CESTAT CHENNAI], where it was held that anteen is an integral part of the factory and clean maintenance of the factory including its precincts are a statutory requirement under Section 11 of the Factories Act, 1948. Therefore, this service has to be treated as a service used by the manufacturer in or in relation to the manufacture of final product as without complying with the said provisions of the Factories Act, 1948, manufacturing operatio

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that the said service was used in or in relation to the manufacture of the final product – denial of credit on renovation work undertaken in recreation room for separate union room along with interest is upheld – demand upheld.
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Appeal allowed in part. – Appeal No. E/75379/18 – FO/A/76365/2018. – Dated:- 27-6-2018 – Shri P. K. Choudhary, Member (Judicial) Shri Harsh Shukla, C. A. for the Appellant (s) Shri S. Mukhopadhyay, Suptd. (AR) for the Revenue (s) ORDER Per Shri P. K. Choudhary: This appeal has been filed by the Appellant against the impugned Order-in-Appeal No. 03-04/Kol-III/2017 dated 26.09.2017 passed by the Commissioner of CGST & CX (Appeal-I), Kolkata. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Safety Razor Blade classifiable under Chapter 82, Cold Rolled Stainless Strip under Chapter 72 of the Central Excise Tariff Act, 1985. A Show Cause Notice dated 09.04.2013 was issued proposing to disallow the Cenvat Cred

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provide food in the Canteen. The appellant submitted that they are required to maintain the Canteen under Section 46 of the Factories Act, 1948. The present issue is covered by the following decisions: i) Hindustan Coca Beverages Private Limited Vs. CCE – Hyderabad 2017 (49) STR 88 (Tri- Hyd) ii) Easun MR Tap Changers Pvt. Ltd. Vs. C.C.E & ST – Chennai 2017 (47) STR 185 (Tri- Chennai) 7. It is settled that the appellant is entitled to avail credit on Canteen Services. But Input Service on Professional Fee paid for selection of Manager is covered by the decisions of the Tribunal in the following cases: i) Intregra Software Service Private Limited Vs. CCE – Pondicherry – 2017 (50) STR 135 (Tri-Chennai) ii) Jay Pee Sidhi Cement Plant Vs. CCE & ST Jabalpur 2016 (46) STR 413 (Tri- Del) 8. The input Service Credit on Shifting burnt blade with ash to area outside factory premises is covered by the decisions of the Tribunal in the cases of Godrej & Boyce Manufacturing Company Limi

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2018 (9) TMI 691 – AUTHORITY FOR ADVANCE RULINGS, TAMIL NADU – 2018 (16) G. S. T. L. 614 (A. A. R. – GST), [2019] 61 G S.T.R. 58 (AAR) – Classification of goods – Polysulphide sealants – There are five competing headings in which the said product can be covered. They are: Heading 3214; Heading 2830; Heading 3911; Heading 4002; Heading 3506.
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Held that:- The product in question, ‘Anabond Tuffseald, Polysuphide Sealant’contains two components, viz., polysulphide polymer (resin/rubber) and hardener (acts as the curing agent). Liquid polysulfide polymers form the basic ingredient of the sealant formulation and Manganese dioxide is the curing agent. Both resin and hardener are packed separately within the same container. – The base and the curing agent are presented in a single pack and are intended to be used together and complimentary to one another. Thereby, the conditions of the section Note 3 is satisfied. When the conditions are satisfied, then, if on mixing, the resultant is a

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er consideration is not classifiable under this heading – Chapter 3911 covers polysulphides. As per explanatory notes to HSN, Polysulphides are polymers characterised by the presence of monosulphide linkages in the polymer chain…In polysulphides each sulphur atom is bound on both sides by carbon atoms, as opposed to the thioplasts of Chapter 40, which contain Sulphur-sulphur linkages. In the case at hand, Sulphur-Sulphur linkages are present and therefore they are thioplasts. Hence, the product is not classifiable under this heading – Chapter 4002 covers “synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip”. The product in question contains polysulphide rubber/resin which is a synthetic rubber. In the present case, classification of the product can be done based on the Section, Chapter Notes and Headings and therefore cla

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nly used for sealing expansion joints where large movement is anticipated in concrete construction and for joints between diverse construction materials like glass, aluminium, steel, cladding, glazing, tilling, tanks, internal and water retaining structures. It is also used for sealing expansion joints where there is vehicular traffic (e.g. airports and bridges) or pedestrian traffic. Applicant s product contains two components, viz., polysulphide polymer (resin/rubber) and hardener (acts as the curing agent). Liquid polysulfide polymers form the basic ingredient of the sealant formulation. Applicant uses Manganese dioxide base as the curing agent.Both resin and hardener are packed separately within the same container. After opening the container, hardener is mixed with resin and applied on the surface. After mixing resin and hardener, the polymerisation is initiated at room temperature which proceeds further until it is cured. The applicant has stated that, the relevant product for th

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e the sealant is no bar for classification under CTH 3214. The product in question is presented as a set containing polysulphide rubber and hardener. It also satisfies the three conditions mentioned in the Section Note.Thus, according to the terms of the Headings and Section Notes, the product is classifiable under Tariff item 32141000 and subject to GST at the rate of 28%. Furthermore, US Customs and Border Protection has classified identical products under Heading 3214 in CROSS Rulings N215915 and N216207. * Chapter 28 covers all inorganic chemicals, organic or inorganic compounds of precious metals of rare-earth metals, or radio-active elements or of isotopes. For a chemical compound to come under Chapter 28, it should be an inorganic compound and the compound should be a separate chemically defined compound also. In the present case, polysulphides are products of a condensation reaction between organic polyhalides (e.g. Bis-2-chloroethyl formal) and alkali polysulphides and therefo

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-Sulphur linkage is covered under CTH 4002. In terms of HSN Explanatory Notes, the Heading 3911 covers Polysulphide polymers characterised by the presence of mono sulphide linkages in the polymer chain, for example, poly (phenylene sulphide). In polysulphides each sulphur atom is bound on both sides by carbon atoms, as opposed to the thioplasts of Chapter 40, which contain sulphur-sulphur linkages. The synthesis of polysulphide rubber isnNa2S2 +nCl-R-Cl->2nNaCl+-[R-S-S]. Thus, classification under Heading 3911 can also be ruled out. * Heading 4002 covers synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip . The term synthetic rubber is defined in Note.4 to Chapter.40 to include thioplasts. The product in question contains polysulphide rubber which is a thioplast, a synthetic rubber covered under CTH 4002.But the product

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itable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg: . Sub-Heading 350691 specifically covers adhesives based on polymers of headings 3901 to 3913 or on rubber . However, HSN Explanatory Notes under Heading 3506 specifically rules out such mastic preparations from that heading. The product in question is in the nature of a mastic or a sealant. Therefore, classification under CTH 3506 can be ruled out. Further, as discussed above, CTH 3214 is more specific to the product. In matters of classification the trade parlance or understanding is a crucial factor. The product in question is understood in the trade as a sealant and not as an adhesive. 4. The authorised representative of the applicant was heard in the matter. The representative furnished a synopsis of the case and also a paper book containing relied upon materials during hearing. The applicant vide their letter dated 14.05.2018 submitted Brochure of the product, A

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ner is mixed with resin and applied on the surface by means of flat tools or specially made guns. After mixing resin and hardener, the polymerisation is initiated at room temperature which proceeds further until it is cured. The mixed paste cures into a semi-stiff rubbery mass and acts as a sealant between the surfaces. Sealants are also known in the trade by their generic name mastics . These mastics/sealants are commonly used for sealing expansion joints where large movement is anticipated in concrete construction and for joints between diverse construction materials like glass, aluminium, steel, cladding, glazing, tilling, tanks, internal and water retaining structures. It is also used for sealing expansion joints where there is vehicular traffic (e.g. airports and bridges) or pedestrian traffic. 6. In the GST Schedule, tariff item shall have the same meaning as specified in the First Schedule to the Customs Tariff Act, 1975. The rules for the interpretation of the First Schedule to

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coatings or layers…. Mastics based on rubber: These may be composed, for example, of a thioplast with the addition of filers(graphite, silicates, carbonates, etc.) and in certain cases of an organic solvent. They are used, sometimes after the addition of a hardenerto give flexible protective coatings and also for caulking……. From the above, it is seen that the product after mixing together of the resin and curing agent is classifiable under CTH 32141000. 7. Note 3 to Section VI reads as follows: 3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the leading appropriate to that product, provided that the constituents are: i. having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; ii. presented together; and, iii. identifiable, wh

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ion VI or VII, then such sets are to be classified in the heading appropriate to that product Mastics are spelt in heading 3214(under Section VI) of the Tariff. From the above, it is evident that the product in hand is classifiable under Heading 32141000 of the Customs Tariff. 8. Further, we find that the other probable chapter heads under which the said product may be classified as stated by the applicant, do not merit the classification for the reasons stated below: a. Chapter 2830 90 20 covers Polysulphides. As per explanatory notes to HSN, the polysulphides classified here are mixtures of sulphides of same metal. The polysulphide in question is an organic compound and is a synthetic rubber. Therefore, the product under consideration is not classifiable under this heading. b. Chapter 3506 91 covers adhesives based on polymers of headings 3901 to 3913 or on rubber. As per explanatory notes to HSN, The heading excludes products having the character of mastics, fillings, etc., of headi

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stion is not polysulphide rubber/resin alone but also contains the hardener and is presented together as a set. When presented together , the product in question becomes a mastic which has a specific classification in CTH 32141000 . Rule 3(a) of the General Rules of Interpretation provides that the most specific description shall be preferred. In the present case, as discussed above, classification of the product can be done based on the Section, Chapter Notes and Headings and therefore classification under Heading 4002 is ruled out. 9. In light of the above, we rule as under RULING It is hereby clarified that the Polysulphide Sealant manufactured by the applicant and marketed under the trade name AnabondTuffseald is classifiable under CTH 3214 10 00 of the First Schedule to the Customs Tariff Act, 1975as applicable to GST as per Explanation (iii) to Notification 1/2017-Central Tax (Rate) dt 28.06.2017 and G.O. Ms No. 59, Commercial Taxes and Registration (Bl) dt. 29th June 2017. – C

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2018 (9) TMI 692 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – 2018 (16) G. S. T. L. 612 (A. A. R. – GST) – Maintainability of Advance Ruling Application – Supply of services – place of supply – Applicant are an Engineering consultancy organization, providing Engineering Services, mainly Design and Drawings to power and other projects, operating from Chennai and Bengaluru – whether CGST & SGST or IGST is payable on the said supply. i.e., whether the transaction is an inter-state supply or intra-state supply?
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Held that:- Section 97 of the CGST Act and Tamil Nadu GST Act (TNGST) has given the scope of Advance Ruling Authority, i.e, the question on which the Advance Ruling can be sought – apart from list provided in Section 97(2), no other issue can be decided by the Advance Ruling Authority and therefore the Acts limit the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2) – The Application is therefore rejected without going into the merits of the ca

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g options to charge Tax in transaction specified in the application. a. Charging IGST, treating the place of supply as outside Tamil Nadu since the project site is in the state of Jharkhand (where the Mine /End user is located), as per sec 12(3) of the IGST Act. b. Charging SGST and CGST, treating place of supply as Tamil Nadu since the drawings are delivered to the client at their Chennai office, in Tamil Nadu. 2, The Applicant are an Engineering consultancy organization, providing Engineering Services, mainly Design and Drawings to power and other projects, operating from Chennai and Bengaluru. They are registered under GST in both the places. They had received an order for their Chennai office possessing GSTN 33AAACF562OQ2ZI, from TENOVA INDIA PRIVATE LIMITED, 94/3, TTK ROAD, ALWARPET, CHENNAI – 600 018 (Tenova) possessing GSTN 33AAMCS6453Q1ZL, based and operating from Chennai, Tamil Nadu. The job description is as follows: Basic and Detail Engineering for Civil, Structural, Mechani

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any direct interaction with the main EPC Contractor or the End User (Owner), in respect of this project. They also confirm their scope entirely ends with their Client and there is no dotted line supplies to any other parties connected with this project. All their deliverables were taken as input for making deliverables / manufacturing by their client towards execution of PO issued by the EPC contractor to them. SAC assigned for their transaction is 998333 -Engineering Services for Industrial and Manufacturing Projects. In the light of aforementioned, the Applicant has sought Advance Ruling on which one is applicable from the following options to charge GST in their transaction from 01.07.2017. Charging IGST, treating the place of supply as outside Tamil Nadu since the project site is in the state of Jharkhand (where the Mine / End user is located), as per sec 12(3) of the IGST Act. (OR) Charging SGST and CGST, treating place of supply as Tamil Nadu since the drawings are delivered to t

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ling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. (2) The question on which the advance ruling is sought under this Act, shall be in respect of,- (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. No other issue can be decided by the Advance Ruling Authority and therefore the Acts limit the Advance Ruli

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2018 (9) TMI 1068 – CESTAT CHENNAI – TMI – Extended period of limitation – tax liability along with interest paid after being pointed out by audit – Penalty u/s 77 and 78 of FA – Held that:- The issue of taxability on the impugned services was mired in litigation and was set to rest only by the decision of the larger Bench of the Tribunal in Pagariya Auto Center Vs. Commissioner of Central Excise, Aurangabad, [2014 (2) TMI 98 – CESTAT NEW DELHI (LB)] – Especially when there was confusion on this issue, nothing prevented the Department from having issued Show Cause Notices at regular intervals for the normal period of limitation.
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The demand in this case is restricted to the normal period of limitation from the date of issue of Show Ca

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erest thereon on this score and has also imposed penalties under Sections 77 and 78 of the Finance Act, 1994. In appeal, the Commissioner (Appeals) vide the impugned order dated 08.02.2011 rejected the appeal. Hence, appellants are now before this forum. 2. Ld. Advocate Shri T. R. Ramesh, appearing for the appellant, submits that they do not have a case on merits, however, he contends that as the issue was subject matter of litigation, the demand has to be restricted only to normal period of limitation and, further, there cannot be any imposition of penalties. He relies upon the case law of Brij Motors Pvt. Ltd. Vs. Commissioner of Central Excise, Kanpur, 2012 (25) S.T.R. 489 (Tri. – Del.) and Addis Marketing Vs. Commissioner of Central Exc

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iod of limitation. In the event, the argument that the matter came to light in respect of the appellants only after audit, will not wash in this case, especially when similar demands were being made against other automobile dealers on the same issue. We also find that the case laws relied upon by the Ld. Advocate support his contentions. In Brij Motors Pvt. Ltd. (supra), the Tribunal had restricted a similar demand for the normal period of limitation with the following observations 14. The period involved in this appeal is 20-10-2004 to 18-12-2007. The Show Cause Notice was issued on 21-2-2008. As can be seen from the discussions above the matter was being interpreted by judicial forums in different ways as may be seen from the decisions qu

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2018 (10) TMI 172 – KARNATAKA HIGH COURT – TMI – Served From India Scheme – It is the contention of the petitioner that such scrips obtained by the Indian “Service Providers” under the SFIS scheme could be used for import of any capital goods, spares, professional equipment, office equipment, office furniture and consumables – Jurisdiction.
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Held that:- The show cause notice has been issued in the year 2014, the Policy Interpretation Committee under the Chairmanship of Director General of Foreign Trade has interpreted the policy on 27.12.2011 itself and on the premise that the proceedings are pending, petitioner claims to have approached the Court and this would not be a good ground to entertain the present writ petition, which has been filed belatedly. A litigant who seeks to invoke extraordinary jurisdiction of this Court cannot be heard to contend that representations or memorials were being submitted to the authorities and same was not disposed of and thereby a dead cause of

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t Bengaluru amongst being run by it chain of hotels across the country would not give rise for cause of action within the territorial jurisdiction of this Court to exercise the power vested under Article 226(1).
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Petition dismissed. – WRIT PETITION No.9556 OF 2018 (GM-RES) Dated:- 27-6-2018 – MR. ARAVIND KUMAR J Petitioner (By Sri. Ajesh Kumar.S, Advocate) Respondents (By Sri Aditya Singh, Central Government Standing Counsel) O R D E R Petitioner being aggrieved by notice dated 31.10.2014 (Annexure-A) is before this Court. 2. The sum and substance of grievances raised by the petitioner in the petition is that a scheme was introduced by the Government of India in exercise of its power vested under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 and Foreign Trade Policy (for short FTP ) a scheme known and called as Served From India Scheme (for short SFIS ) which provided for benefits in the form of duty credit scrip certificates equitant to an amount of 10%

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Ajesh Kumar learned Counsel appearing for the petitioner that Additional Director General of Foreign Trade has now issued a recovery notice dated 31.10.2014 to recover the entire value of the duty credit scrips which was granted to the petitioner Hotel irrespective of the quantum of utilization by the petitioner, by following pick- and choose policy and erroneously interpreting the law. 5. Learned counsel for the petitioner by elaborating his submissions would contend that a meeting of the Policy Interpretation Committee (for short PIC) under the Chairmanship of 2nd respondent Director General of Foreign Trade came to be held on 27.12.2011 at 12.30 and said Committee have sought to interprete the term All India Service Providers at para 3, 12.2 of FTP 2009-14 for grant of duty credit scrip under SFIS scheme and it came to be clarified against the interest of petitioner. Hence, learned counsel for the petitioner seeks for quashing of the notice. 6. Per contra Central Government Standing

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Act has interpreted extant policy of 2004-2009 and there is no new clause which has been introduced into the policy and the existing clause in the policy alone has been interpreted by the said Committee in order to accelerate the growth in export of services, so as to create a powerful and unique Served from India brand. He would also draw the attention of the Court to the minutes of PIC- Policy Interpretation Committee, where under it has been clarified that said object of the policy is to encourage essentially Indian brands abroad and globally, so as to make India so unique and easily recognizable and create a distinct identity for itself both domestically and internationally, so as to enhance the Indian image and it is because of these precise reasons, the words that is coined as Serve from India brand. Hence, he would also submit that petition is liable to be dismissed on merits as well as on delay and latches. On these grounds, learned counsel for respondents seeks for dismissal

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tted to the authorities and same was not disposed of and thereby a dead cause of action was alive and then, approach this Court belatedly. This view is fortified by the authoritative pronouncement of the Hon ble Apex Court in the case of KARNATAKA POWER CORPORATION LIMITED AND ANOTHER vs K THANGAPPAN AND ANOTHER reported in AIR 2006 SC 1581. 10. That apart, sub-article (2) of Article 226 of the Constitution of India would indicate that power conferred under sub article (1) to issue directions, orders or writs to any Government, authority or person can be exercised by any High Court exercising jurisdiction in relation to the territories within which cause of action, wholly or in part, arises. In other words, such power can be examined by this Court, notwithstanding that seat of such Government or authority or the residence of such person is not within those territories and this Court can exercise the jurisdiction under Article 226(1), if the cause of action wholly or in part would arise

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s jurisdiction to entertain this writ petition under Article 226(1). Merely because petitioner is also having a hotel at Bengaluru amongst being run by it chain of hotels across the country would not give rise for cause of action within the territorial jurisdiction of this Court to exercise the power vested under Article 226(1). This view is fortified by the judgment by Hon ble Apex Court in Oil and Natural Gas Commission vs Utpal Kumar Basu and others reported in (1994) 4 SCC 711 vide paragraphs 5, 6 and 12. Thus, even on the second ground of want of territorial jurisdiction this writ petition is not maintainable. 12. Though learned counsel for petitioner has canvassed arguments with regard to the merits of the case, this Court would not embark upon conducting or examining such plea, in as much as reply to the show cause notice (Annexure-A), which is said to have been submitted by the petitioner on 17.07.2015 is yet to be examined by the respondent/authorities if not already considere

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2018 (10) TMI 547 – CESTAT MUMBAI – TMI – Refund claim – relevant date – the relevant date of refund claim for the purpose of limitation is the “date of payment received in foreign exchange by the service provider” or the “date of export of service.”? – Held that:- Larger Bench decision of CESTAT South Branch, Bengaluru in Bengaluru Service tax vs. Span Infotech Pvt. Ltd. [2018 (2) TMI 946 – CESTAT BANGALORE] has held that export of service is completed only on receipt of consideration in “Foreign exchange and therefore the date in Forward Inward Remittance Certificate (FIRC) is relevant” in view of N/N. 27/2012 with effect from 01.03.2016 [14/2016 (NT) refers] – appeal dismissed – decided against Revenue. – Application No. ST/Stay/85541/2

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f service. Findings of first adjudicating authority and the Commissioner (Appeals) are based on the judicial precedent prevailing during the relevant time and they have allowed such refund to the respondent company against its claim made between April 2012 and March 2014 for four different quarters. It is noteworthy to mention here that the conflict is resolved now in view of Larger Bench decision of CESTAT South Branch, Bengaluru which has held in Bengaluru Service tax vs. Span Infotech Pvt. Ltd. reported in 2018-TIOL-516-CESTAT-I-LB in which it has been held that export of service is completed only on receipt of consideration in Foreign exchange and therefore the date in Forward Inward Remittance Certificate (FIRC) is relevant in view of

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GST – States – G.O. Ms. No. 35 – Dated:- 27-6-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 35, Puducherry, dated 27th June 2018) NOTIFICATION In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Puducherry Goods and Services Tax (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 19th day of June, 2018. 2. In the Puducherry Goods and Services Tax Rules, 2017, – (i) in rule 58, after sub-

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. ; (ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:- Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days. Explanation.- The period of twenty-four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted. ; (iii) in rule 142, in sub-rule (5), after the words and figures of section 76 , the words and figures or section 129 or section 130 shall be inserted; (iv) after FORM GST ENR-01, the following FORM shall be inserted, nam

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Goods and Services Tax – Started By: – Narendra Soni – Dated:- 26-6-2018 Last Replied Date:- 28-6-2018 – Dear experts,Please suggest can we avail ITC of IGST paid under protest by the supplier ????. Under protest is also mentioned on invoices of supplier.Please confirm at the earliest. – Reply By Ganeshan Kalyani – The Reply = In my view input tax credit of the tax paid under protest is not eligible. – Reply By Alkesh Jani – The Reply = Sir, any disputed ITC can be availed but you should not utilize it, unless final order is issued.Our experts may correct me if mistaken,Thanks – Reply By YAGAY and SUN – The Reply = In our view it is allowed however if ITC is being availed then on the event of favourable adjudication the supplier would not

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eply By Narendra Soni – The Reply = Dear experts,Thanks for valuable advises.Now two types of opinions are received, one is saying that ITC is eligible, another is ITC not eligible.on GST paid under protest.We are unable to juge which option we should select.Hence, Kindly provide expert opinion based on rule,act or citation.Thanks – Reply By Alkesh Jani – The Reply = Sir, In this regards, my point of view is that, if we apply the ratio of Para 2.1 of Circular No.33/2018 dated 23.02.2018, You may avail the credit but as it is disputed credit, you shall not utilize the same for payment of tax. Our experts may correct me if mistaken Thanks – Reply By KASTURI SETHI – The Reply = Dear Querist, Yes, I agree with Sh.Alkesh Jani, Ji. The same view

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d formations regarding eligibility of certain raw materials as input for claiming Modvat. The industry in order to preserve its right or justify the contention regarding eligibility of Modvat, avails the Modvat credit on such items in RG 23A Part II and keeps it in abeyance without utilisation. Show cause notices are, therefore, issued by Central Excise authorities every 6 months for the same inputs resulting in repeated litigation and consequential hardship to the assessees. CEI had, therefore, desired that some practical way out should therefore, be devised to save this avoidable inconvenience. The matter has been examined. Board has decided that in case of disputed inputs show cause notices need not be issued if the assessee gives an und

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 26-6-2018 Last Replied Date:- 27-6-2018 – We have cleared Goods to merchant exporter (Concessional Rate i.e. 0.10%) under intimation to department under Notification No.40/2017. Now, while shipping the Goods, Exporter informed us he has to export the material under different merchant exporter and asking us to raise fresh the Tax invoice on that exporter so he can mentioned our details in their shipping bill. Is it allow under

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2018 (8) TMI 1515 – CESTAT CHENNAI – TMI – Works Contract – levy of Service Tax – construction of residential complex – Held that:- The period involved in the case is from June 2005 to April 2006 – That the issue being a works contract whether subject to service tax prior to 1.6.2007 has been settled by the judgment of the Hon’ble Supreme Court in the case of Commissioner Vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 – SUPREME COURT], where it was held that Works contract were not chargeable to service tax prior to 1.6.2007 – demand set aside – appeal allowed – decided in favor of appellant. – Application No.ST/Misc/41495/2017 Appeal No.ST/175/2011 – Final Order No. 41875/2018 – Dated:- 26-6-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) An

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other demands as proposed in the notice. He also imposed penalty under Section 78 of the Finance Act, 1994. On appeal, the Commissioner (Appeals) upheld the demands, however directed the original authority to rework the demand only for the value of taxable services realized from the sale of appellant s share of apartments, which they sold to individual buyers which includes the cost of entire construction. Hence this appeal. 3. After hearing both sides, we find that the period involved in the case is from June 2005 to April 2006. That the issue being a works contract whether subject to service tax prior to 1.6.2007 has been settled by the judgment of the Hon ble Supreme Court in the case of Commissioner Vs. Larsen & Toubro Ltd. – 2015

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GST – States – Trade Notice No. 07/2018-19 – Dated:- 26-6-2018 – OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS. GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001 C.No. IV(16)02/Trade Notice/HQ/MP/Tech/2018-19/ Trade Notice No. 07/2018-19 Dated 26.06.2018 Sub: Modification to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 41/15/2018-GST dated 13.04.2018-Reg. Kind attention of all the members of Trade/Industry/Trade Associations/Chambers of Commerce and Industry/RAC and all others concerned is invited to Circular No. 49/23/2018-GST

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ices Tax Act, hereby issues the following modifications to the said Circular:- (i) In para 2 (e) of the said Circular, the expression three working days may be replaced by the expression three days ; (ii) The statement after paragraph 3 in FORM GST MOV-05 should read as: In view of the above, the goods and conveyance(s) are hereby released on (DD/MM/YYYY) at AM/PM. 4. Further; it is stated that as per rule 138C (2) of the Central Goods and Services Tax Rules, 2017, where the physical verification of goods being transported on any conveyance has been done during transit at one place within a State or Union territory or in any other State or Union territory, no further physical verification of t

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it is clarified that only such goods and/or conveyances should be detained/confiscated in respect of which there is a violation of the provisions of the GST Acts or the rules made thereunder. Illustration: Where a conveyance carrying twenty-five consignments is intercepted and the person-in-charge of such conveyance produces valid e-way bills and/or other relevant documents in respect of twenty consignments, but is unable to produce the same with respect to the remaining five consignments, detention/confiscation can be made only with respect to the five consignments and the conveyance in respect of which the violation of the Act or the rules made thereunder has been established by the proper officer. 5. The above is

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2018 (9) TMI 1066 – CESTAT CHENNAI – TMI – Construction Services – Commercial or Industrial Construction Service – Construction of Residential Complex Service – demand of service tax.
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Commercial or Industrial Construction Services – it is submitted that the said building was constructed for the appellant’s own use as an office – Held that:- The period involved is from 10.09.2004 to 30.06.2008. The demand for the period prior to 01.06.2007 cannot sustain as per the decision laid by the Hon’ble Apex Court in the case of Larsen and Toubro Ltd. [2015 (8) TMI 749 – SUPREME COURT] – demand set aside.
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Construction of Residential Complex Services – appellant has constructed two complexes, namely, Nelson Square and Krishna Sarathy – Held that:- In the present case, the appellant has not engaged any other person for construction and construction activity was carried out on his own. The land belonged to him as he had purchased the right/share of the land from M/s. Nelson Type Foundry

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dhu Mohan Damodhar, Member (Technical) Shri S. Venkatachalam, Advocate for the Appellant Shri A. Cletus, ADC (AR) for the Respondent ORDER Per Bench, The appellants are engaged in construction services and registered with the Service Tax Department on 08.09.2008. Based on enquiry conducted, Show Cause Notice dated 24.06.2009 was issued to the appellants proposing to demand service tax on Maintenance and Repair Services, Commercial or Industrial Construction Service and Construction of Residential Complex Service. After due process of law, the demands were confirmed along with interest and penalties were imposed. Aggrieved, the appellants are now before the Tribunal. 2. On behalf of the appellant, the learned Counsel, Shri S. Venkatachalam, submitted that the appellant is not contesting the demand in respect of Maintenance or Repair Services. In regard to the demand relating to Commercial or Industrial Construction Service, it is submitted that the building was constructed for the own u

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t of 56½% of undivided share of land. The agreement also stipulated that the developer/appellant will be entitled to dispose of 56½% of the super built up area of the ownership flats to prospective buyers. The agreement would show that the land owner conveyed 56½% of undivided share in the land to the appellants and the balance was retained by the land owner. The appellant, accordingly, entered into agreement to sell the Undivided Share (UDS) with the prospective buyers, using the power of attorney given in favour of the appellants. After construction of flats, the sale deed was executed for sale of flat along with undivided share of land to the buyers. The Department has demanded the service tax, alleging that the agreement to sell the UDS, which was prior to execution of sale deed, has transferred the right over the land to the prospective buyer and the land does not belong to the appellant and that, therefore, the appellant is liable to pay service tax. In fact,

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own use. He relied upon the decisions in the case of Vijay Shanthi Builders Limited Vs. CST -2018 (9) G.S.T.L. 257 (Tri.- Chennai), Krishna Homes Vs. C.C.E. – 2014 (34) S.T.R. 881 (Tri.-Delhi) and M/s. Creations Vs. CST Chennai (Final Order No. 41649-41651/2018 dt. 09.05.2018). It is also submitted by him that part of the demand is prior to 01.06.2007 and, therefore, not subject to levy of service tax as decided by the Hon ble Apex Court in the case of C.C.E. & Cus. Vs. Larsen and Toubro Ltd. – 2015 (39) S.T.R. 913 (S.C.). 3. The learned AR, Shri A. Cletus, supported the findings in the impugned order. He submitted that the appellants have executed an agreement with the prospective buyers for sale of the undivided share of land and, therefore, the land, having been registered in the name of the prospective buyer, the Board Circulars will not assist the appellants. The demand has been rightly confirmed. 4. Heard both sides. 5. The appellants have submitted that they are not contest

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transferred to the prospective buyer and, therefore, since the land does not belong to the appellant, the construction is not for oneself but for the prospective buyer and would attract levy of service tax. We have perused the agreement entered by the appellant, as power of attorney holder of M/s. Nelson Type Foundry Pvt. Ltd, with the prospective purchasers of flat. On perusal, we are able to see that these agreements are only agreements to sell. The Department has raised the demand on the wrong notion that these are agreements of sale and that the appellant has transferred the right, title and ownership of the land to the prospective buyers before completion of construction of flats. The Board, vide Circular No. 332/35/2006 – T.R.U. dt. 01.08.2006 has clarified that if no other person is engaged for construction work and the builder undertakes construction work on his own in the land belonging to him without engaging the services of any other person, then there is no service provide

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to 01.07.2010 for the reason that the explanation to Section 65(105)(zzzh) was added only on 01.07.2010. The land remained in the ownership of the appellants till completion of construction of flat. Thereafter, sale deed was executed to the buyer, whereby right/title/interest in undivided share of land as well as the flat is transferred to the buyer. The Tribunal had occasion to analyse a similar issue in the case of M/s. Creations vide Final Order No. 41649-41651/2018 (supra). So also in the case of Vijay Shanthi Builders Ltd. Vs. C.S.T. Chennai (supra), the said issue was considered and held that no service tax is payable when the developer has constructed the flats in the land belonging to him. We, therefore, find that the demand of service tax on construction of Residential Complex Services cannot sustain and requires to be set aside which we hereby do. 10. From the above discussions, the impugned order is modified to the extent of setting aside the demand in respect of Commercial

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2018 (9) TMI 1067 – CESTAT CHENNAI – TMI – Time Limitation – franchise services – case of appellant is that the issue being interpretational and the appellant having no intention to evade service tax, failure to make the payment, being only because of interpretational issue, the demand for the extended period cannot sustain.
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Held that:- The definition of ‘franchise’ had undergone an amendment with effect from 16.06.2005. Prior to this date, in the absence of all the four ingredients in an agreement, the transaction would not fall into the category of ‘franchise’ – On perusal of the agreement of the appellant with vehicle owners, it is seen that Clause No. 5 does not make any obligation on the part of the vehicle owner not to cater to other customers. Thus, the driver/owner can cater to the requirements of other customers also even though they have entered into an agreement with the appellant.
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Thus, the fourth limb of the earlier definition has been given go-by after 16.06

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1994. Aggrieved by the confirmation of demand, the appellant is now before the Tribunal. 2. On behalf of the appellant, the learned Counsel J. Shankaraman, advanced arguments on the ground of limitation. He submitted that the appellant had entered into an agreement with various car owners who had valid tourist permit to ply their vehicle in Chennai City. In terms of the agreement, the vehicle owner has to pay ₹ 3,000/- every month to the appellant for the call centre charges. The appellant had set up a call centre in their office and using this facility could provide service for prospective passengers who are desirous of using services of taxi. The Department alleges that since the brand name Fast Track Call Service was used by the vehicle owners/drivers, the appellant is liable to pay service tax under the category of franchise services. He argued that the definition of franchise service had undergone an amendment with effect from 16.06.2005. Prior to this date, a service would

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non-payment of service tax would not have come to light but for the interference of the Department. That appellants did not intimate the Department that they are rendering franchise services and had suppressed the facts and, therefore, the demand for the extended period is just and proper. 4. Heard both sides. 5. The learned Counsel has advanced arguments on the ground of limitation only. At the outset it has to be stated that the Commissioner (Appeals) has waived the penalties imposed, invoking Section 80 and observing that there is reasonable cause for the appellant for not discharging service tax liability. From the submissions made by both sides, we find that the definition of franchise had undergone an amendment with effect from 16.06.2005. Prior to this date, in the absence of all the four ingredients in an agreement, the transaction would not fall into the category of franchise . On perusal of the agreement of the appellant with vehicle owners, it is seen that Clause No. 5 does

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2018 (11) TMI 606 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – TMI – Maintainability of Advance Ruling application – scope of section Section 97 (2) (d) of CGST Act, 2017 – CENVAT credit of Excise duty , CVD and SAD paid on Capital Goods purchased prior to July 1st July 2017, credit not claimed earlier – VAT paid on Capital Goods purchased prior to July 1st 201 7 on which Input Tax Credit has not been claimed earlier – Held that:- This authority is of the opinion the questions sought by the applicant in their application do not fall under the ambit of Section 97(2)(d) of CGST Act, 2017.
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Ruling:- The subject application filed by the applicant firm i.e M/s. NSL Mining Resources India Private Limited is beyond the jurisdiction of this authority, as it is beyond the domain of Sub-section 2 of Section 97 of CGST Act, 2017 and APGST Act, 2017. – Order/AAR/AP/04(GST)/2018 in Application No. AAR/10(GST)/2018 Dated:- 26-6-2018 – SRI. J.V.M SARMA AND SRI. AMARESH KUMAR MEMBER Present

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in the absence of registration under Central Excise Act? Whether VAT paid on Capital Goods purchased prior to July 1st 201 7 on which Input Tax Credit has not been claimed earlier, can be claimed U/s 140(2) of the Andhra Pradesh GST Act, 2017? 3. In this connection, according to Section 98(1) of CGST / APGST Act 2017, a copy of the said application has been forwarded to both (Central tax & State tax) the jurisdictional officers, to offer their remarks on the question raised by the applicant and as well as to know any proceedings pending / passed regarding the applicant. 4. In this regard it is ascertained from the remarks as offered by the jurisdictional officer, i.e Assistant Commissioner State tax, Kurnool III Circle, Kurnool Division, stated that there is no proceedings were either pending before any authority or passed by any authority. Hence, based on the remarks obtained from jurisdictional officer, this authority conducted a personal hearing on 21st May 2018. The applicant f

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m stated in their personal hearing dated 21st May,2018 that.. a) Section 97 (2) (d) of CGST Act,2017 the question on which an advance ruling can be sought, shall be in respect of admissibility of input tax credit of tax paid/ deemed to have been paid. In this regard requested to admit its application in respect of clarification sought on eligibility to claim credit under transition provision of Section 140(2) and Section 140(5). b) The authorized representative argued that transition credit is credited to Electronic Credit Ledger of the registered person, and therefore is in the nature of Input Tax Credit . Transition credit of CVD and SAD paid is carried forward as Central Tax in the transition form GST TRAN-I. Transition credit of VAT paid is carried forward as State Tax in the transition form GST TRAN-I. c) Further, they contended that the term tax has not been defined in CGST Act. However, input tax credit is defined under section 2(63) of CGST Act,2017 as… Input Tax Credit means

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in issues relating to the admissibility of the application under section 97 (2) (d), and requested the applicant firm to submit their submissions on statutory permissibility on admission of application, in response to that the authorized representative requested time for submissions in persons The request made by the applicant firm, considered by this authority and personal hearing granted accordingly. 7. In their 2nd personal hearing dated 25th June,2018 the applicant firm further made submissions on admissibility of the application as under along with the eligibility to claim credit. a. section 140 is a beneficial and enabling provision for transition of credits. b. the heading of Section 140 reads as transition provision for input tax Credit – indicating clearly that the credits under section 140 qualify as input tax credit . c. the definition of input tax under section 2(62) should be read in context. Section 2 starts with a preamble unless the context otherwise required…..

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n… a) The definition referred for Input Tax , under CGST Act,2017 is very clear and that the input tax refers to taxes chargeable under SGST, CGST, UTGST and IGST only. b) Section 97(2)(d), shall refer to admissibility of Input Tax Credit under the said Acts, i.e SGST,CGST, UTGST, IGST only. c) The input tax credit referred by the applicant relates to the transitional relief, which is paid under the Act, other than the acts referred in the definition of Input Tax Credit under CGST Act,2017. At this juncture, this authority is limiting its discussions and findings for admittance or otherwise of application under Section 98(2) of the CGST Act, 2017. Basing on the above findings this authority is of the opinion the questions sought by the applicant in their application do not fall under the ambit of Section 97(2)(d) of CGST Act,201 7. Accordingly this authority pass the following order. ORDER The subject application filed by the applicant firm i.e M/s. NSL Mining Resources India Private

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GST – States – NO.28/2018-STATE TAX – Dated:- 25-6-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION NO.28/2018-STATE TAX [NO.836-F.T.] DATED 25-6-2018 In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the West Bengal Goods and Services Tax (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 19th day of June, 2018. 2. In the West Bengal Goods and Services Tax Rules, 2017, – (i) i

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ses of the said Chapter XVI."; (ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:- "Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days. Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted."; (iii) in rule 142, in sub-rule (5), after the words and figures "of section 76", the words and figures "or section 129 or section 130" shall be inserted; (iv

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