Author: admin_gst

Special Drive IGST Exports Refund fortnight beginning from 31st May, 2018 to 14th June, 2018 – Customs – 14/2018 – Dated:- 30-5-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS CITY CUSTOMS COMMISSIONERATE, P.B. NO. 5400, C.R. BUILDING QUEEN'S ROAD, BENGALURU – 560 001. C.NO.VIII/09/06/2018 City Cus. Tech Dated: 30.05.2018 PUBLIC NOTICE NO. 14/2018 Subject: Special Drive "IGST Exports Refund fortnight" beginning from 31st May, 2018 to 14th June, 2018 -Reg. Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to the IGST export refund fortnight held from 15.03.2018 to 29.03.2018. 2. The Board has decided to further intensify the efforts to liquidate all pending IGST refund

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Customs – PUBLIC NOTICE NO. 17/2018/CCP/JMR – Dated:- 30-5-2018 – OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR SARDA HOUSE , OPP.PANCHAVATI SOCIETY, BEDI BUNDER ROAD, JAMNAGAR – 361008 PHONE NO.: 0288 2757509/10, FAX NO.: 0288 2757538/39 WEBSITE: www.jamnagarcustoms.gov.in E-Mail: custechjmr@gmail.com F.No.VIII/48-168/Cus-T/2017 Date: 30.05.2018 PUBLIC NOTICE NO. 17/2018/CCP/JMR Subject: regarding. Attention of all the Importers/exporters, Customs Brokers, members of the Trade and all other concerned is invited to Board s Circular no. 08/2018 dated 23.03.2018. A Special Drive Fortnight was launched during 15TH March to 31st March, 2018 that resulted in sanction of huge amount of IGST refunds by way of rectification of error code

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pending cases of export related refund claims, in addition to special camp at Office of the Commissioner of Customs, Customs(Prev.) Commissionerate, Sarda House , Bedi Bunder Road, Jamnagar for disposing off the IGST refund on export stuck up on account of above error codes. 4. In case of any difficulties faced during this Special Drive, the exporters / stake holders may contact the below mentioned Nodal Officer: Name and designation of the Nodal Officer Email Id Shri P.K. Rameshwaram, Joint Commissioner prabhat.rameshwaram@icegate.gov.in 5. The exporters and other stake holders are requested to avail the advantage of the said Special Drive for pending claims of IGST refund. Sd/- (M.K. Srivastava) Commissioner – Circular – Trade Notice – P

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Customs – PUBLIC NOTICE NO. 16/2018 – Dated:- 30-5-2018 – OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR SARDA HOUSE , OPP.PANCHAVATI SOCIETY, BEDI BUNDER ROAD, JAMNAGAR – 361008 F.No.VIII/48-168/Cus-T/2017 Date: 30.05.2018 PUBLIC NOTICE NO. 16/2018 Subject: reg. Attention of the Exporters, Customs Brokers and other stake holders is invited to various efforts being made by the Central Board of Indirect Taxes & Customs (CBIC) to liquidate pendency in IGST refund claims. Attention is also invited to CBIC Circular No. 12/2018 dated 29.05.2018 which is issued for the pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems. 2. A number of representations have been received from the exporters / trade associations seeking resolution of problems which have hindered sanction of refund of IGST paid on exports. From time to time, Board has provided solutions to a number of issues because of which refunds were held up. However, there is still

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, the transmission of records from GSTN to Customs EDI system has not happened and consequently IGST refunds could not be processed. The problem is compounded by the fact that the facility to adjust GSTR-3B in subsequent months is not available in all cases. 4. In view of the above following procedure is being prescribed to overcome the problem of refund blockage. This would be an interim solution subject to undertakings/ submission of CA certificates by the exporters as given below and post refund audit scrutiny. The proposed procedure is as under: A. Cases where there is no short payment: (i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period. July 2017 to March 2018 mentioned in GSTR-3B is greater than or equal to the cumulative IGST amount indicated in GSTR-1 for the same period. Customs policy wing shall send this list to GSTN. (ii) GSTN shall send a confirmatory e-mai

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processed as above shall be sent to DG (Audit)/ DG (GST) by the Board. B. Cases where there is short payment: (i) In cases where there is a short payment of IGST i.e. cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July 2017 to March 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-1 for the same period, the Customs policy wing would send the list of such exporters to the GSTN and all the Chief Commissioner of Customs. (ii) e-mails shall be sent by GSTN to each exporter referred in para (i) above so as to inform the exporter that their records are held up due to short payment of IGST. The e-mail shall also advise the exporters to observe the procedure under this circular. (iii) The exporters would have to make the payment of IGST equal to the short payment in GSTR 3B of subsequent months so as to ensure that the total IGST refund being claimed in the Shipping Bill/GSTR-1(Table 6A) is pai

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ist of exporters (GSTIN only), who have come forward to claim refund after making requisite payment of IGST towards short paid amount and complied with other prescribed requirements. (vii) The compiled list may be forwarded to Customs policy wing, DG (Audit) and DG (GST). Customs policy wing shall forward the said list of GSTINs to GSTN. On receipt of the list of exporters from Customs policy wing, GSTN shall transmit the records of those exporters to Customs EDI system. (viii) The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31st October, 2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July 2017 to March 2018. A copy of the certificate shall also be submitted to the jurisdictional GST office (Central/ State). The concerned Customs zon

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Customs – PUBLIC NOTICE NO. 20/2018 – Dated:- 30-5-2018 – GOVERNMENTT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE THE PRINCIPAL COMMISSIONER OF CUSTOMS (AIR CARGO), CHENNAI – VII COMMISSIONERATE, NEW CUSTOM HOUSE, MEENAMBAKKAM, CHENNAI – 600027. F. No.: S.Misc.09/75/2017- EXP. (Air) Dated: 30.05.2018 PUBLIC NOTICE NO. 20/2018 Sub: Reg. Attention of Exporters/ Customs Brokers/ Steamer Agents/ Other Stakeholders and the Trading Public is invited to Board Circular No. 08/2018- Customs dated 23.03.2018. In Consonance with Para 2(ii) of the said Circular, an option has been made available in ICES for sanctioning IGST refund in respect of those cases where the exporter has erroneously declared that the shipment is without payment

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porter has either declared a different GSTIN in the SB or has only declared PAN, can also be sanctioned through the Officer Interface. In such cases, an undertaking may be obtained from the GST registered unit which has filed the returns that they have no objection to the refund being granted to the exporter who has filed the Shipping Bill and that they will not claim any IGST Refund for exports under that SB separately. Once satisfied, the officer may sanction the applicable IGST Refund through the Officer Interface. 4. Exporters are hereby advised to utilize this opportunity as detailed above, to sort out all cases of Refund of IGST paid on Exports. (N. PADMASRI) COMMISSIONER OF CUSTOMS COMMISSIONERATE VII (AIR CARGO) – Circular – Trade N

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Special Drive to liquidate all pending IGST Refunds by observing a special drive IGST Refunds Fort-night beginning from 31.05.2018 to 14.06.2018 – Customs – TRADE NOTICE NO. 07/2018 – Dated:- 30-5-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS GST BHAVAN, 41/A, SASSON ROAD, PUNE-411001 F. No. VIII/Cus/Tech/PN&SI/48-47/2016 Pune Dated: – 30.05.2018 TRADE NOTICE NO. 07/2018 Sub:- Special Drive to liquidate all pending IGST Refunds by observing a special drive "IGST Refunds Fort-night"

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Goods and Services Tax – GST – Intent to sell unit along with all assets and liabilities – The transaction of transfer of business as a whole of one of the units of the Applicant in the nature of a go

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Goods and Services Tax – NACIN has been notified as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. – TMI Updates – Highlights

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Goods and Services Tax – GST – levy of Priority Sector Lending Certificate (PSLC) brought under Reverse Charge Mechanism (RCM) – Notification as amended – TMI Updates – Highlights

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Goods and Services Tax – Started By: – SARAVANAN RENGACHARY – Dated:- 29-5-2018 Last Replied Date:- 29-5-2018 – Dear Experts,As per recent Maharastra Advance Ruling, GST is applicable on Liquidated Damages.Generally, Invoices are raised for full value with applicable GST as per the PO. Though the delivery is delayed and i.e. 10% LD is applicable, as accounting practice, invoice is raised for full value and GST on such full value is paid.Customer will release the payment after deducting 10% LD. Such deducted amount will be treated as expenses in the books of supplier. Scenario after Advance ruling:It seems that the supplier has to raise the invoice for full value with GST and the customer has to release the payment for full and separately r

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amount shall be discharged by the receiver of services under reverse charge mechanism provided the recipient of services must be a business entity located in taxable territory. In order to substantiate our view, we would like to draw your kind attention towards entry no 5 of Notification No. -13/2017-Central Tax Rate dated 28.06.2017 and the same reads as under:- 5 Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding, – (1) renting of immovable property, and (2) services specified below- (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Gov

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 29-5-2018 – Goods and Services Tax (GST), introduced from July 1, 2017 is more than ten months old now but has resulted in operational and implementation disruptions affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. GST Council his however, making regular changes to fix the anomalies and hardships faced by taxpayers. Taxpayers have already started challenging various provisions of GST laws and rules framed thereunder with more than 180 writs being filed in different courts. High courts and Supreme court have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBIC may move to Supreme court where the verdict is against the Government. This has also been indicated in Circular No. 39 dated 03.04.2018 wherein it is has been hinted in relation to resolution of struck TRAN-1 and filing of GSTR-3B that Government has not acc

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otels and restaurants. Appellant pleaded that transaction consisting predominantly of a service, and not of a sale of drinking water and consisted of a composite charge which included incidental charges for food, drinks etc. The Single Judge finally held that charging prices for mineral water in excess of MRP printed on the packaging, during the service of customers in hotels and restaurants does not violate any of the provisions of the Standards of Weights and Measures Act, 1976 as this does not constitute a sale or transfer of these commodities by the hotelier or restaurateur to its customers. Appellant association filed Writ Petition seeking a declaration that provisions of Standards of Weights and Measures Act, 1976, Standards of Weights and Measures (Enforcement) Act, 1985 and Standards of Weights and Measures (Packaged Commodities) Rules, 1977 were not applicable to services rendered in premises of hotels/restaurants as sale of food and drinks in hotels consisted of a composite c

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petitioner was an assessee under Kerala VAT Act and desired to file revised returns for the period 2014-15 and 2015-16 and permission for revision was pending with authorities, the court directed the authorities to decide application within one month from date of receipt of this order in terms of Circular No. 14/2017 issued under SGST Act, 2017 on right of assessees to submit revised return. In M. Bagulayan v. Superintendent of Central GST & Central Excise (2018) 2 TMI 194 (Madras); where the petitioner had been levied with tax. The demand so raised was accepted by petitioner and same was duly paid. However, petitioner was still liable to pay interest thereon. Since petitioner submitted that he had paid 25 per cent of interest liability, he was permitted to remit balance payment in five equal monthly installments by the Court. In Etten Craft Holding Pvt. Ltd. v. State of Kerala 2018 (5) TMI 1280 (Kerala), where the petitioner filed the writ for directing the respondent to notify A

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goods was not accompanied by the \necessary declaration in Form KER II. The assessee filed a writ seeking release of goods. It was contested that the competent authority had not enabled the generation of KER II declaration in the website and as such, it was impossible for the transporter to download the KER II declaration electronically and it was under those circumstances that the detention was necessitated. It was directed to the adjudicating authority to complete the adjudication process in connection with the detention within a period of one week. While adjudicating the matter, the Adjudicating Authority shall take note of the contention of the assessee that it was on account of the non-availability of Form KER II in the website that the transporter was disabled from producing the same at the time of transportation of the goods. The challenge to the vires of the rules was kept open. Court followed its own judgment in CTO v. Madhu M.B. 2017 (9) TMI 1044 – KERALA HIGH COURT ; (Some m

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Goods and Services Tax – GST – By: – Alkesh Jani – Dated:- 29-5-2018 Last Replied Date:- 6-7-2018 – In our earlier discussion, we have gone through the conditions, restriction and manner by which ITC can be taken. In this session, we shall discuss Section 17 of CGST Act, 2017. The whole Section exhibits the different scenario for availing ITC and also goods and/or services, although said goods and/or services has passed the conditions and restriction, for which ITC is not available. In simple language, it can be said that negative list of goods and/or services, for which ITC is not available. 2. Let s start with sub-section (1) of Section 17 of the said Act, which reads as under:- (1) Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for other purposes, the amount of credit shall be restricted to so much of the input tax as is attributable to the purposes of his business . From above, it is clear that, if inputs and

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may be prescribed, and shall include supplies on which the recipient is liable to pay tax on reverse charge basis, transactions in securities, sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building . The above sub-section reveals that, when goods and/or services are used for taxable as well as exempted goods or services, the ITC can be utilized to the proportionate to taxable supplies (including exports). To arrive at the eligibility of ITC available in terms of sub-section (1) and (2) of Section 17 of the said Act, the formulae are given in Rule 42 of CGST Rules, 2017. It is important to note that for sub-section (2) the value of goods and/or services includes, the value on which the tax is paid on reverse charge, transaction of securities and sale of land and /or building. 4. The GST Act, is said to be very specific Act. The sub-section (4) of Section17 of the said Act, deals with the ITC available by the banking and financial institution, including n

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serve Bank of India and are statutorily under the supervision of RBI. The banking services is limited to the activities covered by the definition of the term banking given at Section (5) (b) of The Banking Regulation Act,1949, which is as under:- (b) banking means the accepting, for the purpose of lending or investment, of deposits of money from the public, repayable on demand or otherwise, and withdrawal by cheque, draft, order or other wise; In view of above, it implies that as the above mentioned entities may be providing services other than banking services which are classified under HSN code 9971, which may be taxable and/or other than taxable. The sub-section (4) of Section17 of the said Act, stipulates that the entities mentioned therein, shall have the option to comply with sub-section (2) i.e. taxable supply (including export of goods and/or service) and exempted services (please refer Notification No.12/2017-CT (Rates) dated 28.06.2017 as amended from time to time) in either

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supplies, namely:- (A)further supply of such vehicles or conveyances ; or (B) transportation of passengers; or (C)imparting training on driving, flying, navigating such vehicles or conveyances; (ii) for transportation of goods; (b) the following supply of goods or services or both- (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery except where an inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply; (ii) membership of a club, health and fitness centre; (iii) rent-a-cab, life insurance and health insurance except where- (A) the Government notifies the services which are obligatory for an employer to provide to its employees under any law for the time being in force; or (B) such inward supply of goods or services or both of a particular category

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r section 10; (f) goods or services or both received by a non-resident taxable person except on goods imported by him; (g) goods or services or both used for personal consumption; (h) goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples; and (i) any tax paid in accordance with the provisions of sections 74, 129 and 130 . 5.1 The very first in the negative list for which ITC is not available is motor vehicle . This has been defined at Section 2(28) of Motor Vehicle Act, and is as under:- 28. Motor vehicle or vehicle means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than four wheelsfitted with

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another, for transportation of passengers, imparting training, the ITC is available. Here the question arises is that if the said car is booked as a capital goods in the book of accounts, the depreciation under Income Tax Act, may be availed or else ITC under GST. The useful life under GST for capital goods is termed for five years, so before availing ITC proper calculation is required (please refer Rule 43 of CGST Rules,2017). Moreover, ITC is made available if the said motor vehicle is used for imparting training on driving i.e. ITC available for driving school. The ITC is also available if the said vehicle is used for transportation of goods. Summarizing above, it can be said that ITC on motor vehicle or conveyance is available only if it is used for further supply, for transportation of passengers or goods and for imparting training. 5.3 Further, in terms of clause (i) of sub-section (b), food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic

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ned, rent-a-cab, which is not mentioned in HSN code, is mentioned under this clause. The reason may be under any guise, ITC is not available. The most discussed issue is transportation facility extended to employee by staff bus or whatever name called, ITC is not available as Motor vehicles if used for supply of above mentioned taxable services namely, transportation of passengers, imparting training or transportation of goods. The pickup and drop of the employee is not notified under any law and same is not falling within the ambit of above clause. The ITC for any travel benefit extended to employee on vacation such as leave or home travel concession, is also not available. Here, it is pertinent to note that services and/or goods from employer to employee is specifically mentioned at various section and schedules, any other than those shall be dealt with one s own wisdom. 5.6 Proceeding to sub-section (c) and (d) of the Section17 of the said Act, it can be said that ITC with regards t

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e for composition scheme, under Section10, goods and/or services is supplied by non-resident taxable person, other than goods and/or services imported by him. Moreover, if goods and/or services are used for personal consumption, ITC is not available, the same concept of erstwhile law. 5.8 If goods are lost, stolen, destroyed or written off or gifted or free sample, ITC if availed is required to be reverse. The same concept continues in GST regime. No ITC is available if taxes paid in terms of notice for non-payment, short payment or erroneously refunded, or taxes paid on detention, seizure of goods and/or conveyance, or confiscation of goods and conveyance (Section 74,129 and 130 of the said Act.). 6. As plant and machinery has already been discussed in our earlier session, it is not wise to repeat the same here. The sub-section (6) of Section17, mandates for manner in which credit attributed for sub-section ( &((2), in this regard, Rules 42 of CGST Rules, 2017 may be referred. 7.

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the course or furtherance of business or on his own account. (viii) Goods and /or services provided by composition dealer or non-resident taxable person, however, if goods are imported by non-resident taxable person ITC is available and not for the services imported by him. (ix) Goods and/or services if used for personal consumption, if goods are lost, stolen, destroyed, written off or disposed of by way of gift or free samples, ITC if availed is required to be reversed. (x) Any taxes paid in terms of section 74,129 and 130 of CGST Act, 2017, ITC not available. 8. In conclusion of this session, it is reiterated that as no case law has attained its finality and each case has its own facts and circumstances, therefore, to arrive at any conclusion one must rely on own wisdom and knowledge. We shall deal with Section 18 in our next part. A small effort has been made, but I would say take the best and leave the rest . As thanks giving is one of the non-GST supplies, I thank all the readers

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Customs – 12/2018 – Dated:- 29-5-2018 – Circular No. 12/2018-Customs F. No. 450/119/2017-Cus IV Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes and Customs) Room No. 227-B, North Block, New Delhi dated 29th May, 2018 To, All Principal Chief Commissioner/Chief Commissioner of Customs/ Customs & Central Tax / Customs (Preventive) All Principal Commissioner/Commissioner of Customs/ Customs & Central Tax / Customs (Preventive) All Director Generals under CBIC. Subject: Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems -reg. Sir/ Madam, A number of representations have been received from the exporters / trade associations seeking resolution of problems which have hindered sanction of refund of IGST paid on exports. From time to time, Board has provided solutions to a number of issues because of which refunds were held up. However, there is still one major hindrance because of

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records from GSTN to Customs EDI system has not happened and consequently IGST refunds could not be processed. The problem is compounded by the fact that the facility to adjust GSTR-3B in subsequent months is not available in all cases. 3. In view of the above following procedure is being prescribed to overcome the problem of refund blockage. This would be an interim solution subject to undertakings/ submission of CA certificates by the exporters as given below and post refund audit scrutiny. The proposed procedure is as under: A. Cases where there is no short payment: (i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period July 2017 to March 2018 mentioned in GSTR-3B is greater than or equal to the cumulative IGST amount indicated in GSTR-1 for the same period. Customs policy wing shall send this list to GSTN. (ii) GSTN shall send a confirmatory e-mail to these exporters re

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l be sent to DG (Audit)/ DG (GST) by the Board. B. Cases where there is short payment: (i) In cases where there is a short payment of IGST i.e. cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July 2017 to March 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-1 for the same period, the Customs policy wing would send the list of such exporters to the GSTN and all the Chief Commissioner of Customs. (ii) e-mails shall be sent by GSTN to each exporter referred in para (i) above so as to inform the exporter that their records are held up due to short payment of IGST. The e-mail shall also advise the exporters to observe the procedure under this circular. (iii) The exporters would have to make the payment of IGST equal to the short payment in GSTR 3B of subsequent months so as to ensure that the total IGST refund being claimed in the Shipping Bill/GSTR-1(Table 6A) is paid. The proof of payment

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only), who have come forward to claim refund after making requisite payment of IGST towards short paid amount and complied with other prescribed requirements. (vii) The compiled list may be forwarded to Customs policy wing, DG (Audit) and DG (GST). Customs policy wing shall forward the said list of GSTINs to GSTN. On receipt of the list of exporters from Customs policy wing, GSTN shall transmit the records of those exporters to Customs EDI system. (viii) The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31st October, 2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July 2017 to March 2018. A copy of the certificate shall also be submitted to the jurisdictional GST office (Central/ State). The concerned Customs zone shall provide the lis

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2018 (6) TMI 6 – CESTAT NEW DELHI – TMI – Cenvatable services – Services of ‘Sales Commission Agents’ – input services or not? – whether the services of ‘Sales Commission Agents’ can be held to be cenvatable and the Service Tax paid on the same is available as a credit to the assessee? – Time limitation – Held that:- There is no stay of operation of various decisions of the Tribunal, which are in favour of the assessee and which stand referred to by Commissioner (Appeals). Infact nothing has been brought on record to show that said decision of the Tribunal wherein the judgment of Hon’ble High Court of Gujarat in the case of Cadila Healthcare Ltd.[2013 (1) TMI 304 – GUJARAT HIGH COURT] was considered, stand appealed against by them. In that case, the issue is fully covered in favour of the assessee.
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Period of limitation – no suppression of facts – extended period of limitation – Held that:- Demand is time barred inasmuch as the period involved is April, 2013 to February, 2016 wh

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le as a credit to the assessee. 3. The appellate authority has held in favour of the respondent by observing as under: 6. I observe from the definition of input service that the services used in relation to sales promotion are covered under the scope of the said definition. Now the question is whether the activities of sales commission agents can be treated as the services used in relation to sales promotion. I find that the commission agent is a key person who identifies the potential buyers, explain them the positives of the product, convince them to buy and procure orders. His activities are entirely related to sales promotion. Without services of commission agents it is very difficult to sell goods. I observe that the clarification issued by the Board vide its circular No. 943/4/2011-CX dated 29.04.2011 specifically, under point No. 5, contains the wording that … Moreover activity of sales promotion is specifically allowed and on many occasion the remuneration for same is li

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althcare Ltd. reported in [2013 (30) STR 3 (Guj)] relied upon by the adjudicating authority, I find that in that case the Hon ble Court has considered the issue wherein period of demand was prior to year 2008. During the period from year 2008 till date, this issue has been considered by various appellate authorities and the Board has also issued clarification vide Circular dated 29.4.2011. Further as contended by the appellant also, an Explanation in the definition of input service has been inserted vide Notification Nol. 02/2016-CE(NT) dated 3.2.2016 which, as per settled principle of Law, has retrospective effect as the same is in the form of explanation only. This issue has been discussed by Hon ble Tribunal in the case of M/s. Essar Steel India Ltd. [2016 (335) ELT 660 (Tri-Ahmd), wherein it was held that Explanation to Rule 2(l) of Cenvat Credit Rules, 2004 inserted vide Notification No. 2/2016-CE(NT) dated 3.2.2016 holding that sales promotion includes services by way of sale of

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the plea of the Revenue that the subject explanation would have only prospective effect because, as recorded in the findings above, the explanation always has retrospective effect. 4. Revenue s only grievance is that matter is pending before the Hon ble Supreme Court as they have filed appeal against the Hon ble Rajasthan High Court decision. Learned AR fairly agrees that there is no stay of operation of various decisions of the Tribunal, which are in favour of the assessee and which stand referred to by Commissioner (Appeals). Infact nothing has been brought on record to show that said decision of the Tribunal wherein the judgment of Hon ble High Court of Gujarat in the case of Cadila Healthcare Ltd. reported in [2013 (30) STR 3 (Guj)] was considered, stand appealed against by them. In that case, the issue is fully covered in favour of the assessee. Otherwise also, I find that demand is time barred inasmuch as the period involved is April, 2013 to February, 2016 whereas the show cause

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2018 (6) TMI 45 – CESTAT CHENNAI – TMI – Period of Limitation – Refund of CENVAT credit – Relevant Date – whether the relevant date is the date shown in the invoice or the date when the FIRC is received in India in the case of refund claim filed with respect of export of services? – Held that:- The Larger Bench of the Tribunal in the case of Commissioner of Central Excise Vs. Span Infotech (India) Pvt. Ltd. [2018 (2) TMI 946 – CESTAT BANGALORE] has held that the relevant date for the purposes of deciding the time limit for consideration of refund claims under Rule 5 of CENVAT Credit Rules has to be taken the end of the quarter in which the FIRC is received and not the date of invoice – the rejection of refund on the ground of time-bar is unjustified – appeal allowed – decided in favor of appellant. – Appeal No. ST/42460 & 42461/2017 – Final Order Nos. 41644-41645 / 2018 – Dated:- 29-5-2018 – Hon ble Ms. Sulekha Beevi C.S., Member ( Judicial ) Ms. S. Yogalakshmi, Advocate for the Appel

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authority as well as the Commissioner (Appeals) has reckoned the relevant date for computing the period of limitation as the date of invoice in the case of export of services. That the Larger Bench of the Tribunal in the case of Commissioner of Central Excise Vs. Span Infotech (India) Pvt. Ltd. – 2018 (2) TMI 946 has held that the relevant date for the purposes of deciding the time limit for consideration of refund claims under Rule 5 of CENVAT Credit Rules has to be taken the end of the quarter in which the FIRC is received and not the date of invoice. She also relied upon the decision in the case of Commissioner of Service Tax, Chennai Vs. CESTAT, Chennai – 2017 (3)GSTL 45 (Mad.). wherein the jurisdictional High Court had held the issue in favour of the assessee holding that the relevant date could be the date of receipt of FIRCs. 4. The ld. AR Shri R. Subramaniam supported the findings in the impugned order. 5. Heard both sides. 6. The only issue that arises for consideration is whe

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osition appears attractive, we are also persuaded to keep in view the observations of the Hon ble Supreme Court in the case of Vatika Township (supra), in which the Constitutional Bench has laid down the guidelines that any beneficial amendment to the statute may be given benefit retrospectively but any provision imposing burden or liability on the public can be viewed only prospectively. Keeping in view the observations of the Apex Court, we conclude that in respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule5 of the CCR may be taken as the end of the quarter in which the FIRC is received, in cases where the refund claims are filed on a quarterly basis. 7. Similar view was taken by the Tribunal in the case of Bechtel India Pvt. Ltd. Vs. Commissioner of Central Excise, Delhi – 2014 (34) STR 437 as well as by the jurisdictional High Court in the case cited by ld. counsel for appellant. Following the said

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2018 (6) TMI 71 – PUNJAB AND HARYANA HIGH COURT – 2018 (14) G. S. T. L. 164 (P&H) – Prayer to reopen the online portal – GST filing – filing of Trans-1 return – availment of Input Tax Credit (ITC) being the transitional credit – credit the Input Tax Credit (ITC) being the transitional credit as the same was filed within the time but could not be uploaded and accepted due to technical error – for the relief claimed, the petitioner has sent the letters dated 8.3.2018 and 1.3.2018 (Annexures P-5 and P-6, respectively) to respondents No.2 and 3, but no action has so far been taken thereon – Held that:- We dispose of the present petition by directing respondent No.2 to take a decision on the letter dated 8.3.2018 (Annexure P-5), in accordance w

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ut could not be uploaded and accepted due to technical error. In the alternative, the respondents be directed to entertain the application of the petitioner manually and accept Trans-1 Return and credit the ITC being the transitional credit. 2. The Goods and Service Tax (GST) was implemented w.e.f. 1.7.2017 and all indirect taxes including Service Tax, VAT and others were brought under the GST. The services provided by the petitioner had also came under the GST and, therefore, the petitioner had got the VAT and Service Tax Registration Certificate dated 25.6.2017 (Annexure P-1). The petitioner had uploaded the Trans-1 Returns to be filed and had tried to submit the same on 23.12.2017 (Annexure P-2) which was processed with error. The petiti

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edit in their GSTR-3B. Another letter dated 1.3.2018 (Annexure P-6) was also sent to respondent No.3 in this regard, but no response has been received till date. Hence, the present writ petition. 3. Learned counsel for the petitioner submitted that for the relief claimed in the writ petition, the petitioner has sent the letters dated 8.3.2018 and 1.3.2018 (Annexures P-5 and P-6, respectively) to respondents No.2 and 3, but no action has so far been taken thereon. 4. After hearing learned counsel for the petitioner, perusing the present petition and without expressing any opinion on the merits of the case, we dispose of the present petition by directing respondent No.2 to take a decision on the letter dated 8.3.2018 (Annexure P-5), in accord

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2018 (6) TMI 560 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (13) G. S. T. L. 444 (A. A. R. – GST), [2018] 2 GSTL (AAR) 51 (AAR) – Rate of GST – poly propylene non-woven fabrics – Held that:- The Test Report of the Centre for Biopolymer Science & Technology reveals that the product of the applicant i.e., non woven carry bag is made of polypropylene. In Customs Tariff Act, sacks and bags made of polypropylene strip or the like is classified under Chapter 63 of the Act.
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In the present case, since the sale value of non-woven carry bags made of polypropylene is less than ₹ 1,000/- per piece, it will attract tax @ 5% vide entry No. 224 of schedule 1 of both CGST and SGST notification.
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Ruling:- Carry bags made of polypropylene non-woven fabrics is classified under entry 224 of Schedule 1 of the Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and State Notification 360/2017 dated 30.06.2017, and hence taxable @ 5% [SGST -2.5%; CGST-2.5%]. – ORDER No. CT 1549

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n granted registration by Office of Textile Commissioner for manufacturing of textile based products. Various authorities under Textile Ministry had examined the products and certified that the fabrics manufactured by applicants are technical textile fabrics. 4. The applicant has submitted a copy of the test report from Centre for Biopolymer Science & Technology wherein it is certified that non woven carry bags made by the applicant is a polypropylene product with filler content 42.29%. 5. The applicant further asserted that as per the clarification issued by the Commissioner of CGST and Central Excise, Madurai the said non-woven bags comes under HSN 6305 90 00 with 2.5% CGST & 2.5% SGST if sale value does not exceed ₹ 1,000/- per piece. 6. The applicant has also referred to the clarification order C3/17556/09 dated 29.09.2009, wherein it was clarified that packing bags, textile bags, and carry bags made out of non-woven fabrics of polypropylene is covered by the HSN code

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alue of the product. The entry reads as under: SCHEDULE 1 224 63 [other than 6309] other made up textile articles, sets, of sale value not exceeding ₹ 1000/- per piece SCHEDULE 2 171 63 [Other than 6309] Other made up textile articles, sets of sale value exceeding ₹ 1,000/- per piece [other than Worn clothing and other worn articles; rags] 10. In the present case, since the sale value of non-woven carry bags made of polypropylene is less than ₹ 1,000/- per piece, it will attract tax @ 5% vide entry No. 224 of schedule 1 of both CGST and SGST notification. 11. In the light of the above, we rule as under. RULING Carry bags made of polypropylene non-woven fabrics is classified under entry 224 of Schedule 1 of the Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and State Notification 360/2017 dated 30.06.2017, and hence taxable @ 5% [SGST -2.5%; CGST-2.5%]. . – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxmana

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2018 (6) TMI 705 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (13) G. S. T. L. 469 (A. A. R. – GST), [2018] 2 GSTL (AAR) 53 (AAR) – Classification of goods – implants for joint replacements – rate of tax – whether the products get covered under Serial No. E(9) of List 3 of Entry 257 of Schedule I of Notification No. 0112017 – Central Tax (Rate) dated 28.06.2017 attracting GST at the rate of 5% or Serial No. 221 of Schedule II of the Notification No. 0112017 – Central Tax (Rate) dated 28.06.2017 attracting GST at the rate of 12%?
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Held that:- The implants for joint replacement is clearly and most specifically covered under Sl No. E(9) of List 3 of Entry 257 of Schedule I attracting 5%GST. Further, there is a similar entry under Sl No. 578 – List 30 Entry E(9) of Notification No. 5012017 – Customs dated 30.06.2017 where under the effective rate of Basic Customs Duty is Nil.
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On a plain reading of entry at Serial No. E(9) of List 3 of Entry 257 of Schedule I and entry at Ser

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Notification No. 0112017 – Central Tax (Rate) dated 28.06.2017 attracting GST at the rate of 5%. – ORDER No. CT/4683/2018-C3 Dated:- 29-5-2018 – Mr. Senthil Nathan S, IRS, Joint Commissioner, Office of the Commissioner of Central Tax & Cental Excise, Thiruvananthapuram And Mr. N. Thulaseedharan Pillai, Joint Commissioner (General), Office of the Commissioner of State Taxes, Thiruvananthapuram RULING 1. Shri. Gopal Gireesh, Veena Chemicals, Thiruvananthapuram a retail dealer of implants for joint replacements (hereinafter called the applicant) is a registered person having GSTIN 32ADXPG4961E1ZF. The applicant has preferred an application for Advance Ruling on the rate of tax in respect of the commodities listed in the Annexure to the Application. 2. The applicant has stated in the application that all the commodities listed in the Annexure are implants for handicapped patients in the nature of Joint Replacements falling under HSNCode 90213100 and are included under Schedule I. The

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covered under Serial No. E(9) of List 3 of Entry 257 of Schedule I of Notification No. 0112017 – Central Tax (Rate) dated 28.06.2017 attracting GST at the rate of 5% or Serial No. 221 of Schedule II of the Notification No.' 0112017 – Central Tax (Rate) dated 28.06.2017 attracting GST at the rate of 12%. The products listed in Annexure are falling under Customs Tariff Head 90213100 – Artificial Joints. Such implants for joint replacement are specifically covered under Serial No. E(9) of List 3 of Entry 257 of Schedule I of Notification No. 0112017 – Central Tax (Rate) dated 28.06.2017. Sl. No. Chapter/Heading/Sub -Heading/Tariff Item Description of goods (1) (2) (3) 257 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule List 3: E(9): Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement. Schedule with

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otification No. 01/2017 Central Tax (Rate) dated 28.06.2017 reads as follows; Explanation: – (1) In this Schedule, tariff item, heading, sub-heading and Chapter shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the first Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of above table. Accordingly, the appropriate classification as determined under the Customs Tariff Act, 1975 including on an application of the Chapter Notes and General Explanatory Notes, would apply for the purpose of levy of GST. 6. As per Rule 3 of the General Rules for Interpretation of Import Tariff the heading that provides the most specific description shall be preferred to headings providing a more general description. Rule 3 r

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ts and joints replacement and spinal instruments and implants including bone cement. The industry dealing in joint replacement products also avails benefit of Nil BCD on import of implants for joint replacement under the above entry.There needs to be harmonization in the interpretation I applicability I coverage of entries under the Customs Tariff and GST. Shri. Lalji Vijayan, Chartered Accountant representing the applicant further reiterated and confirmed that all the commodities as listed in the Annexure to the application by their technical I trade names are nothing but implants for joint replacement falling under Customs Tariff Heading 90213100 – Artificial Joints. In support of the above, the applicant produced sample copies of the invoices issued by M/s Johnson and Johnson Pvt Ltd in which the items 'are described as per their technical/trade name and the HSN Code shown' as 90213100. 7. On the basis of the facts disclosed in the application and the written and oral submis

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2018 (6) TMI 775 – CESTAT NEW DELHI – TMI – Penalty u/r 25 of CER – storage of goods outside factory premises – permission not obtained under Rule 4(4) of the Central Excise Rules, 2002 – Held that:- The imposition of penalty on the sole ground of non-observing of procedural requirement of Rule 4(4) cannot be appreciated – also, the penalty was originally imposed under section 11AC of the Act which stand already set aside by Commissioner (Appeals). As such, fresh imposition of penalty under Rule 25 of Central Excise Rules, 2002, in the absence of any evidence by the Revenue, cannot be appreciated – appeal allowed – decided in favor of appellant. – Excise Appeal No. 51006 of 2018 SM – A/52113/2018-SM[BR] – Dated:- 29-5-2018 – Ms. Archana Wadhwa, Member (Judicial) Ms. Priyanka Goel, Advocate for the Appellants Shri H C Saini, AR for the Respondent Per Ms. Archana Wadhwa: Brief facts of the case are that the appellant is engaged in manufacture of Processed Food (Amla Candy) falling under

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ect matter of present appeal. 3. The appellate authority has observed as under: 7. From the above it is abundantly clear that the appellant as per their understanding of the law adopted a procedure to send the goods to the cold storage under proper documents and received the same back under proper documents and cleared the same on payment of duty. The allegation in the show cause notice is that the appellant cleared the finished goods in bulk quantity for storage and preservation to various cold storages and the same was not processed by the cold storages except storage and preservation for time being on rental basis without obtaining permission under Rule 4(4) of the Central Excise Rules, 2002. I have seen the copies of declarations filed by the appellant on 12.03.2012 with the Jurisdictional Divisional Officer and I find that the appellant has declared that they have appointed the cold storage to undertake job work/ preservation/ processing of their inputs namely Amla candy falling u

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Central Excise Rules, 2002. 10. As already discussed above, I find that the appellant is liable to penalty for not obtaining permission under Rule 4(4) of the Central Excise Rules, 2002. However, it has also been found that the appellant cannot be charged with the act of clandestine removal of any goods by reason of fraud, collusion or any willful mis-statement or suppression of facts or contravention of any of the provisions of the Central Excise Act, 1944 or of the Rules made thereunder with intent to evade payment of duty. Hence, the charges of clandestine removal of goods are not sustainable. Thus, the provisions of Section 11 AC of the Central Excise Act, 1944 are not applicable in this case. Accordingly, penalty in this case is imposable under Rule 25 of the Central Excise Rules, 2002. In this regard, I place reliance on the decision of Hon ble Tribunal in the case of Weldon Cello Plast Ltd. vs CCE Delhi-IV [2013(287)ELT0141] and Shivam Pressings vs CCE Pune-I [2015(326)ELT 351 (

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2018 (6) TMI 877 – CESTAT NEW DELHI – TMI – CENVAT credit – common input services for manufacturing as well as trading activity – demand of 6% of the value of the said trading activity, in terms of provisions of Rule 6 (3)(i) of CCR – Held that:- The appellants took a categorical stand before the lower authorities that they have reversed the proportionate credit of tax relatable to the trading activity, thus, not having any legal obligation to pay 6% of the value of said service – when the proportionate credit relatable to exempted services/ goods stand reversed by assessee, the effect of the same would be, as if no credit was ever availed. In such a scenario, there would be no requirement on the part of the assessee to pay a particular pe

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initiated proceedings against them for confirmation of 6% of the value of the said trading activity, in terms of provisions of Rule 6 (3)(i) of Cenvat Credit Rules. Proceedings resulted in passing of the impugned order, confirming the demand and imposing penalties. 3. It is seen that the appellants took a categorical stand before the lower authorities that they have reversed the proportionate credit of tax relatable to the trading activity, thus, not having any legal obligation to pay 6% of the value of said service. However, the lower authorities while accepting that reversal stand made, rejected the assessee s stand by observing that they have not exercised an option of maintaining separate accounts, in terms of Rule 6(3). As such, they a

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2018 (6) TMI 1126 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2018 (14) G. S. T. L. 317 (A. A. R. – GST) – Levy of GST – procurement of services or material from Govt./Govt. Authority – whether the services or material procured by ITDA from Govt./Govt. Authority is exempt from GST? – Held that:- The applicant is covered under local authority which is receiving services from IIT, Mumbai which is covered as Central Government.
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Whether the services received by the applicant from IIT. Mumbai is liable to GST or not? – Held that:- Serial no. B of Part 3 of GST Tariff-Services [Chapter 99] provides the list of nil rated/fully exempted services. On going through the said list, it is found that Government/Authority providing services to other Government/Authority is exempted from GST.
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Ruling:- The services received by the applicant from IIT, Mumbai is exempted from GST.
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As regard to the supply of goods by one Govt/authority to other Govt/authority is concerned, there is n

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s letter dated 10.05.2018 has submitted that the question raised by the applicant do not fall under Section 97(2) of UKGST ACT, 2017. In this context, we find that as per Section 97(1) of CGST/SGST Act, 2017, An applicant. . . . . . , stating the question on which the advance ruling is sought. Further as per Section 95(c) of CGST/SGST Act, 2017, applicant means any person registered or desirous of obtaining registration under this Act. As per record, we find that the M/s. ITDA is registered under GST bearing registration no. 05MRTPO1359B1DC, therefore falls under the definition of applicant (supra) and can sought advance ruling on the questions mentioned in Section 97(2) of CGST/SGST Act, 2017. On going through the application we find that the applicant has sought advance ruling on the question whether the services or material procured by ITDA from Govt./Govt. Authority is exempt from GST. In this regard we find that as per Section 97(2)(e) of CGST/SGST Act, 2017 the advance ruling can

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is under administrative control of Information Technology Department o:: Uttrakhand Government, The Hon ble Governor had nominated ITDA as State Nodal Organization. Its executive committee consists of Government Officers. As per definition of Government provided in Section .2(53) of the Uttrakhand Goods and Services Tax Act, 2017 Government means the Government of Uttrakhand. Further as per Section 2(69)(c ) of Uttrakhand Goods and Services Tax Act, 2017, local authority means a Municipal Committee, a Zilla Parishad, a District Board and any other authority entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund. Thus ITDA is a local authority under the control of Uttrakhand Government. 6.1.1 Further the applicant has submitted an MOU with IIT, Mumbai which relates to design, development and field testing of Aerostat Based Last Mile Communication System . To determine the status of IIT, Bombay, we find tha

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s of Parliament, the Joint Council Secretary of Ministry of Human Resource and Development, and three appointees each of the Union Government, AICTE, and the Visitor. The amendments in the Institutes of Technology Act, 1961 is to be made by the Parliament. Thus IIT, Bombay falls under the definition of Government in terms of Section 2(53) of the Central Goods and Services Tax Act, 2017 wherein Government means the Central Government. 6.1.2 In view of the above, we find that the applicant is covered under local authority which is receiving services from IIT, Mumbai which is covered as Central Government (supra). 6.1.3 Now the issue to be decided whether the services received by the applicant from IIT. Mumbai is liable to GST or not. In this context, we find that serial no. B of Part 3 of GST Tariff-Services [Chapter 99] provides the list of nil rated/fully exempted services. On going through the said list, we find that Government/Authority providing services to other Government/Authorit

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2018 (7) TMI 142 – AUTHORITY FOR ADVANCE RULING, KERALA – 2018 (13) G. S. T. L. 426 (A. A. R. – GST), [2018] 2 GSTL (AAR) 52 (AAR) – Rate of tax – nature of use – marine propeller, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings, used in fishing / floating vessels – applicant is of the opinion that the rate of tax applicable to the above products is 5% as per entry 247 and 252 of Schedule 1 of the Central Notification 1/17 – Held that:- The classification of the commodities under Entry 252 solely depends on the nature of use to which the commodities are put to – commodities such as marine propellers, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings used only for the purposes of fishing / flo

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dder set, stern tube set, propeller shaft and M.S. Shaft for couplings, has preferred an application for Advance Ruling on the rate of tax of the above commodities used in fishing / floating vessels. 2. The applicant has argued that all the above products are used in fishing/floating vessels. Since the products manufactured by the unit are mainly used for the purpose of fishing and other allied activities, the applicant is of the opinion that the rate of tax applicable to the above products is 5% as per entry 247 and 252 of Schedule 1 of the Central Notification 1/17. 3. The applicant was heard in the matter and the contentions raised were examined. On the basis of the facts disclosed in the application and the submissions made at the time

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3 to 7215 All bars and rods, of iron or non-alloy steel 5. However, parts of fishing vessels, factory ships and other vessels for processing or preserving fishery products are taxable @ 5% by virtue of entry 252 of 1st schedule of SRO 360/2017. Fishing vessels; factory ships and other vessels comes under the HSN code 8902. The said entries read as under: 247 8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 252 Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906,8907 Thus, it is clear that the classification of the commodities under Entry 252 solely depends on the nature of use to which the commodities are put to. 6. In view of the aforesaid position, commodities such as mari

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2018 (8) TMI 19 – CESTAT MUMBAI – TMI – Refund claim – service tax paid on the input services, which were used in output service, exported by the appellant – denial on account of nexus – Rule 5 of the CCR read with N/N. 27/2012-CE(NT) dated 18.06.2012 – Held that:- Under the substituted Rule 5 of the rules, there is no requirement of showing the nexus between the input service and the output service provided by the assessee.
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Since the refund under the said amended rule is governed on the basis of receipt of export turnover to the total turnover, the establishing the nexus between the input and output service cannot be insisted upon for consideration of the refund application – refund cannot be denied – appeal allowed – decided in fav

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input services, which were used in output service, exported by the appellant. While adjudicating the refund claim amount of ₹ 39,51,995/- filed by the appellant, the original authority had allowed the refund benefit for ₹ 32,22,487/- and rejected the balance amount of ₹ 7,29,508/- on the ground that the disputed input services have no nexus with the output services provided by the appellant and that the disputed services are not confirming to the definition of input service defined under Rule 2(l) of Cenvat Credit Rules, 2004. On appeal, the learned Commissioner (Appeals) has allowed the refund benefit for ₹ 3,89,143/- and rejected the balance amount of ₹ 3,40,065/- on the ground that no nexus have been establ

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3.2012 has clarified as under:- F.1. Simplified scheme for refunds: 1. A simplified scheme for refunds is being introduced by substituting the entire Rule 5 of Cenvat Credit Rules, 2004. The new scheme does not require the kind of correlation that is needed at present between exports and input services used in such exports. Duties or taxes paid on any goods or services that qualify as inputs or input services will be entitled to be refunded in the ratio of the export turnover to total turnover. 2. ……………………………………………………………………… 3. On perusal of the statutory

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GST – States – G.S.R.32/P.A.5/2017/S.164/Amd.(13)/2018 – Dated:- 29-5-2018 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 29th May, 2018 No. G.S.R.32/P.A.5/2017/S.164/Amd.(13)/2018.- In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017) and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:- RULES 1. (1) These rules may be called the Punjab Goods and Services Tax (Fifth Amendment) Rules, 2018. (2) They shall be deemed to have come into force on and with effect from the 7th day of March, 2018. 2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 117, in sub-rule (4), in clause (b), for sub-clause (iii), the following shall be substituted, na

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information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal: Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal: Provided further that where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal: Provided also that where goods are sent by a principal located in one State to a job worker located in

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in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the Central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01. (2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, th

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their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to s

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the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment: Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 may be generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated FORM GST EWB-01 and the aggre

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lly, if the mobile number or the e-mail is available. (9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B: Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Sl. No. Distance Validity period (1) (2) (3) 1. Upto 100 km. One day in

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all be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill. Explanation 2.- For the purposes of this rule, the expression Over Dimensional Cargo shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988. (11) The details of e-way bill generated under sub-rule (1) shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case may be, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the person to whom the information specified

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such amount as the Commissioner of State Tax, in consultation with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may, subject to conditions that may be specified, notify; (e) where the goods being transported, as specified in the Schedule appended to notification No.S.O.18/P.A.5/2017/S.11/2017 dated 30th June, 2017 published in the Punjab Government Gazette (Extraordinary), Part III, the 30th June, 2017 as amended from time to time, other than de-oiled cake; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; (g) where the goods being transported are treated as no supply under Schedule III of the Act; (h) Where the goods are being transported- (i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs stat

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nce with rule 55. Explanation. – The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be. ANNEXURE [(See rule 138 (14)] S. No. Description of Goods (1) (2) 1. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts 4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601) 138A. Documents and devices to be carried by a person-in-charge of a conveyance:-The person in charge of a conveyance shall carry- (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a

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ed on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently. 138D. Facility for uploading information regarding detention of vehicle.-Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal. 4. In the said rules, for FORM GST EWB-01, FORM GST EWB-02, FORM GST EWB-03, FORM GST EWB-04 and FORM GST INV-1, the following forms shall be substituted, namely:- FORM GST EWB-01 (See rule 138) E-Way Bill : E-Way Bill No. : E-Way Bill date : Generator : Valid from : Valid until : PART-A A.1 GSTIN of Supplier A.2 Place of Dispatch A.3 GSTIN of Recipient A.4 Place of Delivery A.5 Document Number A.6 Document Date A.7 Value of Goods A.8 HSN Code A.9 Reason f

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A.1 or, as the case may be, A.3 7. Reason for Transportation shall be chosen from one of the following:- Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 0 Others FORM GST EWB-02 (See rule 138) Consolidated E-Way Bill Consolidated E-Way Bill No. : Consolidated E-Way Bill Date : Generator : Vehicle Number : Number of E-Way Bills E-Way Bill Number FORM GST EWB-03 (See rule138C) Verification Report Part A Name of the Officer Place of inspection Time of inspection Vehicle Number E-Way Bill Number Invoice or Challan or Bill Date Invoice or Challan or Bill Number Name of person in-charge of vehicle Description of goods Declared quantity of goods Declared value of goods Brief description of the discrepancy Whether goods were detained? If not, date and time of release of vehicle Part B Actual quantity of goods Actual value of the Goods Tax payable Integrated tax Central tax State or Union

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nce Packing and Forwarding Charges etc. Total Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status ; 5. In the said rules, in FORM GST RFD-01, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted, namely:- DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/state taxon goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status ; 6. In the said rules, in FORM GST RFD-01A, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted, namely:- DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have

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Goods and Services Tax – Started By: – Shubham Porwal – Dated:- 28-5-2018 Last Replied Date:- 1-6-2018 – Hello everyone… I am new user here …please help me …! If one purchased furniture for rs 1lac and gst 28,000 total 1,28,000 and sold it just after 2years… what shall be the impact on itc …will it be claimable upto rs 28,000 or any proportionate reduction should be made …..? Please reply….! Thanks Shubham – Reply By Alkesh Jani – The Reply = Sir,If purchased furniture is booked as capital goods in your books of Account, than 5 point per quarter is to be reduced.If not booked as capital goods, then it is normal supply.Our experts may correct me if mistaken.Thanks – Reply By Shubham Porwal – The Reply = Sir The asset is used f

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Goods and Services Tax – Started By: – mvs kumar – Dated:- 28-5-2018 Last Replied Date:- 28-5-2018 – Please share your views on input credit to be taken on flight tickets. Because I heard that all the sectors are not possible. Only the sector from where the travel origin starts. Also the sectors which we need to take only when we do take ISD registration. What is the correct practice industry is following? – Reply By YAGAY and SUN – The Reply = If the person is registered, the place of supply s

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