Transporters with multiple State registrations can get a unique GST number using FORM GST ENR-02 for centralized registration.
Act-Rules
GST
Centralized registration in case of GTA – GST – a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Application for obtaining unique common enrolment number
GST ENR – 02
GST
FORM GST ENR-02
[See Rule 58(1A)]
Application for obtaining unique common enrolment number
[Only for transporters registered in more than one State or Union Territory having the same PAN]
1.
(a) Legal name
(b) PAN
2. Details of registrations having the same PAN
Sl. No
GSTIN
Trade Name
State/UT
3. Verification
I hereby solemnly affirm and declare that the information given herein above is true and corr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Taxation of Corporate agent to insurance company
Query (Issue) Started By: – Tushara Nair Dated:- 20-6-2018 Last Reply Date:- 25-6-2018 Goods and Services Tax – GST
Got 2 Replies
GST
How is GST applicable for Corporate agents to insurance company? Is it on RCM basis wherein the insurance company would pay tax or on the basis of forward charge where in the corporate agent is liable to pay tax.Is there is any circular pertaining to this by the Finance ministry.
Reply By Alkesh Jani:
The Reply:
Sir,
In this regards, please refer Notification No.13/2017 dated 28-06-17 as amended from time to time. The relevant portion is reproduced below:-
“the Central Government on the recommendations of the Council hereby notifies that on cat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
M/s. Deccan Park Resorts Versus Commissioner of GST & Central Excise, Coimbatore
Service Tax
2018 (6) TMI 1084 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 20-6-2018
Appeal No. ST/42346/2017 – Final Order No. 41843 / 2018
Service Tax
Shri P Dinesha, Member ( Judicial )
Shri Ayyamperumal P, Advocate for the Appellant
Smt. P. Hemavathi, Comm'r ( AR ) for the Respondent
ORDER
This is an appeal filed by the assessee being aggrieved by the order of Commissioner of Central Excise (Appeals), Coimbatore. Reliefs sought in this appeal are (i) deletion of penalty under Section 78 to the extent sustained by the Commissioner (Appeals) and (ii) deletion of penalty imposed under Section 77(2) of the Act.
2. Brief facts leading to the present appeal are as under:
(i) The appellant is the holder of service tax registration for providing short term accommodation service. A Show Cause Notice dated 23.02.2016 was issued by the respondent on the ground that the appellant h
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ct, 1994;
(iii) the amount of Rs. 64,189/- collected as Service Tax in excess on Room Rent as shown in Table I should not be demanded from them under Section 73A(3) of the Finance Act, 1994;
(iv) the amount of Rs. 22,419/- collected as Service Tax on Food Bills from 01/07/2011 to 31/03/2012 as shown in Table II above, should not be demanded from them under Section 73A(3) of the Finance Act, 1994;
(v) Service tax amount of Rs. 8,60,864/- paid on 31/08/2012 by them as shown in Table IV above should not be appropriated against the amounts demanded at (ii), (ii) & (iv) above
(vi) appropriate interest on the amount demanded at Sl. No. (ii) above, should not be demanded from them under Section 75 of the Finance Act, 1994;
(vii) appropriate interest on the amount demanded at Sl. No (iii) and (iv) above, should not be demanded from them under Section 73B of the Finance Act, 1994;
(viii) the amount of Rs. 90,641/- paid as interest on 31/08/2012 under various Challans dated 31/8/2012
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g with interest of Rs. 90,641/-, etc. The adjudicating authority (AA), vide order dated 18.01.2017 confirmed the demand of Service Tax, appropriated the amount paid towards duty and interest, imposed penalty of Rs. 10,000/- under Section 77(2) of the Finance Act, 1994 and a penalty of Rs. 1,29,103/- under Section 78 proviso (i) of the Finance Act, 1994, on the appellant. The appellant preferred an appeal against the levy on the ground that the imposition of penalty at 15% under 2nd proviso to Section 78, on the ground that the appellant had paid tax and interest much before the issuance of Show Cause Notice (SCN) with a further contention that the larger period was not invocable, since there was no suppression on the part of appellant. The Ld. Commissioner (Appeals), however, vide order dated 14.09.2017 upheld the penalty imposed under 2nd proviso to Section 78, but set aside the penalty imposed under Section 78 on the excess amount collected. Aggrieved by this part of the order of the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
5) S.T.R. 389 (Tri. Chennai) & (iv) Shriram Epc Ltd. Vs. Commissioner of Service Tax, Chennai 2014 (35) S.T.R. 564 (Tri.- Chennai)
4. Per contra, the learned Department Representative (DR) supports the findings of the lower authorities.
5. I have considered the rival contentions and perused the materials on record and the case law relied on during the hearing. In the case of Sri Velmurugan Sago Factory Vs. Commissioner of C. Ex., Salem reported in 2017 (347) E.L.T. 185 (Tri.-Chennai), this very Bench of the Tribunal was considering an identical issue, but with regard to the demand of penalty under Section 11AC of the Central Excise Act, 1944, and after a careful analysis of Section 112B, has concluded as under:
“6. This being the case, it would have been most appropriate if the SCNs had not been issued in these cases. Instead, these appellants perforce have been required to come before this forum for relief. In the circumstances, while there is no two opinion that the differential
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
olve demands for these but just imposes penalty for delay in payment. When provisions similar to Section 73(3) was introduced in Central Excise Act, 1944 as Section 11A(2B) in the year 2001, it was clarified that these provisions are meant for encouraging immediate realization of short payments detected by audit teams so that whoever discharges the short paid tax immediately need not get entangled in protracted litigations. Therefore, unless there is a case of active suppression, provisions of Section 73(3) should be extended. This is view of the Karnataka High Court also in the case of CCE & ST., LTU, Bangalore v. ADECCO Flexione Work Force Solutions Ltd. – 2012 (26) S.T.R. 3 (Kar.). The decision in the case of First Flight Couriers was on a different footing because the appellant therein did not pay Service Tax and also did not file return on the ground that there was a strike by the employees of that appellant. It was not a case of bona fide error or doubt regarding legal provisions
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Notified Tripura State Goods and Services Tax (Sixth Amendment) Rules. 2018.
NO.F.1-11(91)-TAX/GST/2018(PART)] (TRIPURA), Dated:- 20-6-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
[NO.F.1-11(91)-TAX/GST/2018(PART)] (TRIPURA),
Dated, Agartala, 20-6-2018
NOTIFICATION
In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Tripura State Goods and Services Tax (Sixth Amendment) Rules. 2018.
(2) Save as otherwise
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
that where the said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes 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.&
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
The Principal Commissioner Of Central Tax Gst Commissionerate, And Earlier Known As Commissioner Of Central Excise Customs And Service Tax Versus M/s. Azko Nobel Coating India Pvt. Ltd.
Central Excise
2018 (6) TMI 1351 – KARNATAKA HIGH COURT – TMI
KARNATAKA HIGH COURT – HC
Dated:- 20-6-2018
C.E.A.No.58/2017
Central Excise
Dr. Vineet Kothari And Mrs. S. Sujatha, J.J.
Mr. Jeevan J. Neeralgi, ADV.- For the Appellant
JUDGMENT
Mr. Jeevan J. Neeralgi, learned counsel for the appellant-Principal Commissioner of Central Tax has fairly submitted that the question arising in the present case is covered by the decision of the cognate bench of this Court in the case of Commissioner of C. Ex. & S.T., Bangalore -vs- Fosroc Chemicals (India) Pvt. Ltd., (2015 (318) E.L.T. 240 (Kar.) in which the cognate bench of this Court has held that the Amendment of Rule 6(6)(i) of Cenvat Credit Rules, 2004, amended in the year 2008, has to be given retrospective effect as it was clarifica
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
26 of the SEZ Act, 2005 and consequently application of Cenvat Credit Rules. Section 151 of the Special Economic Zones Act, 2005, overrides the provision of all other laws for the time being in force, notwithstanding anything inconsistent therein with the provision of the Special Economic Zones Act, 2005. This section therefore overreaches and eclipses the provisions of any other law containing provisions contrary to the SEZ Act, 2005. Though the definition of the word “export” in the SEZ Act, in Sec.2(m) included supply of goods to a “Unit” or “Developer” in clause (i) of sub-rule (6) of the Cenvat Credit Rules, 2004 the word “Developer” was conspicuously missing and only “unit” was included before the 2008 amendment. It is in that context the aforesaid amendment by Notification No.50/2008 C.E. (N.T), dated 31.12.2008 was brought in, to clarify the doubt. As the said amendment is clarificatory in nature, that is the reason why it was brought by way of “substitution”. The effect
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nature of exports.”
14. Therefore, it is clear, the said amendment has to be construed as retrospective in nature and the benefit of Rule 6(6)(i) as amended in 2008 has to be extended to the goods cleared to a “developer” of a Special Economic Zone for their authorized operations. Therefore, we do no see any merit in these appeals.
15. The substantial question of law is answered in favour of the assessees and against the Revenue.
16. Accordingly, the appeals are dismissed.”
3. The Tribunal, in the present case, in the impugned order dated 14.12.2016 vide Annexure-A, in view of the aforesaid judgment, granted relief to the Respondent-assessee with the following observations:
“4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same is opposed to the provisions of law as well as the judgments rendered by the higher judicial fora. He further submitted that the benefits available to SEZ equally apply to developer of SEZ. Througho
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Logos Construction Pvt. Ltd Versus CCE & ST, Chennai (Presently known as CGST & Central Excise, Chennai South Commissionerate)
Service Tax
2018 (6) TMI 1361 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 20-6-2018
ST/MISC/41832/2017 & ST/111/2011 – Final Order No. 41873/2018
Service Tax
Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial)
Shri J. Shankarraman, Advocate for the appellant
Shri K.Veerabhadra Reddy, JC (AR) for the respondent
ORDER
Per : Madhu Mohan Damodhar
The facts of the case are that the appellants are involved in construction activities. Pursuant to investigation conducted by the department, it appeared that the appellants had not paid the service tax liability in respect of the such services rendered. Accordingly, a SCN dated 09.04.2009 was issued to them, interalia proposing demand of tax liability under various categories for various periods as under:-
i) For the period 10.09.2004 to 16.06.2005, under
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
period 01.06.2007 to 30.09.2008, the demand under construction services and CICS cannot sustain since these services were only in the nature of works contract and the demand was made only under that category.
c) In respect of the demand of Rs. 26,88,611/- under Works Contract service for the period 01.04.2008 to 30.09.2008, they have already paid up around Rs. 82 lakhs under works contract category. Hence, the demand is required to be treated as having already been discharged.
d) Although they have taken due registration on 15.02.2008 under CICS, they had subsequently informed the department vide its letter dated 21.04.2008 that their activities would fall under the category of works contract only. Ld. Counsel also takes us to paragraph-5 of the SCN to point out that based on the application the service of “Works Contract” was also included in the registration certificate on 11.04.2008. The Ld. Counsel pleaded that in view of these on-going communication with the department and als
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ity only under these two categories and not under Works Contract service. The demand confirmed in the impugned order under these categories namely under construction service for the period 10.09.2004 to 16.06.2005 under CICS for the period 16.06.2005 to 30.09.2008 cannot also sustain and are therefore set aside. So ordered
5.3 For the period 01.04.2008 to 30.09.2008, the demand confirmed is Rs. 26,88,611/-. We note that the appellant has not contested the liability under works contract for this period. The only argument brought forth by the Ld. Counsel is that they have discharged an amount of around Rs. 82 lakhs under this category after the visit of the departmental officers and therefore an amount of Rs. 36,88,611/- demanded in the impugned order should be considered as having been discharged. We find merit in his argument and hence the demand of Rs. 26,88,611/- under works contract service for the period 01.04.2008 to 30.09.2008 is required to be considered as having been paid, al
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
M/s. SAC Polymers Versus Commissioner of Central Excise Customs & CGST, New Delhi
Central Excise
2018 (7) TMI 523 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 20-6-2018
Excise Appeal No. 50688 of 2018 – A/52277/2018-SM[BR]
Central Excise
Shri Ajay Sharma, Member (Judicial)
Shri Anurag Kapur, Advocate for the Appellants
Shri K Poddar, AR for the Respondent
ORDER
Per Shri Ajay Sharma :
The appellant is engaged in the manufacture of PVC compound, master batch and PVC sleeve falling under Central Excise Tariff Heading 39042290, 32041990 and 39269099 of the first Schedule to the Central Excise Tariff Act, 1985. An audit was conducted at the appellants premises and on scrutiny of the appellants balance sheet and form 3D for the financial year 2012-2013, a shortage / excess of 28,324 Kgs. of PVC compound and 247 Kgs of Master batch was noted. Upon inquiry, the appellant explained that their Chartered Accountant had wrongly mentioned the quantity of raw ma
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
viable thereon, should not be demanded and recovered from them under Section 11A(4) of the Central Excise Act, 1944;
(iii) the interest payable on the leviable duty amount in terms of the provision of section 11AA of the Act, ibid (erstwhile Section 11AB) should not be recovered at the applicable rate on the aforesaid demanded Central Excise duty;
(iv) Penalty under Rule 25 of the Central Excise Rules, 2002 read with Section 11AC(a) of the Central Excise Act, 1944 should not be imposed upon M/s. Sac Polymers, G-204, Sector 5, DSIDC Industrial Complex, Bawana, Delhi 110039 for contravention of various provision of Central Excise Act, 1944 as mentioned above.
2. The adjudicating authority confirmed the entire demand vide Order-in-original dated 28.2.2017 and the same has been upheld by the learned Commissioner (Appeals) vide impugned order dated 12.12.2017.
3. I have heard learned counsel for the appellant and learned AR for the respondent and perused the record.
4. The entire case
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ble High Court of Judicature at Patna in the matter of CCE, Patna vs. Universal Polyethylene Industries [2011 (270) ELT 168 (Pat)] as also by this Tribunal in the following decisions:-
1. CCE patna vs. Universal Polyethylene Industries [2001 (130) ELT 228 (Tri-Kolkata)];
2. Utkal Galvanizers Ltd. vs. CCE, BBSR I [2003 (158) ELT 42 (Tri-Kolkata)];
3. Raam Tyres Ltd. vs. CCE, Visakhapatnam [2005 (188) ELT 408 (Tri-Bang)];
4. CCE, Nagpur vs. Vidarbha Winding Wires Ltd. [2008 (229) ELT 218 (Tri-Mumbai)];
5. Karan Textile Industries vs. CCE, Surat [2008 (232) ELT 863(Tri-Ahmd)];
6. Industrial Filter & Fabrics Pvt. Ltd. vs. CCE, Indore [2014 (307) ELT 131 (Tri-Delhi)];
6. In the present matter, admittedly, there is no corroborative evidence except the mis-match in the figures of the appellants balance sheet and the form 3D for the financial year 2012-2013. The charge of clandestine removal cannot be established merely on the ground of difference in the balance sheet and the stat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
In Re : IL & FS Education & Technology Services Ltd.
GST
2018 (7) TMI 755 – AUTHORITY FOR ADVANCE RULING – ODISHA – 2018 (14) G. S. T. L. 562 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – ODISHA – AAR
Dated:- 20-6-2018
01/Odisha-AAR/18-19
GST
Ananda Satpathy and Nilanjan Pan, Member
Kapil Sharma, Advocate and Vineesh khanna for the Applicant.
Ruling
M/s IL & FS Education and Technology Services Ltd. (hereinafter referred to as the Applicant) assigned with GSTIN 21AABCI2106H1ZC having registered address at 51-KIIT, ITI Campus-14, Chandaka Industrial Estate, Khorda, Odisha-751024, have filed an application on 27.03.2018 under Section 97 of CGST Act, 2017 & OGST Act, 2017 read with Rule 104 of CGST Rules 2017 & OGST Rules, 2017 in Form GST ARA-01 seeking an Advance Ruling on the applicability of Entry No. 72 of Notification No.12/2017-Central Tax read with Entry No. 72 of Notification bearing SRO No. 306/2017-Finance Department, Government of Odisha to the servi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nd Notification No.12/2017-Central Tax of Government of India have been issued u/s 11 of the OGST Act and CGST Act respectively exempting the notified services from levy of GST. Entry SI No. 72 of the said two Notifications exempts services provided to the Central Government or any State Government or any Union Territory Administration under any training program for which the total expenditure is borne by the Central Government or State Government or Union Territory Administration. By seeking an advance ruling on the applicability of Entry 72 to the business transactions of the Applicant, they implicitly seek a ruling on exemption of such transaction from the levy of GST.
1.2 As per the Scheme of Classification of Services, under the heading 9992 education services have been classified. This implies that the intended exemption vide Entry SI No.72 relates to educational training only. Again, under the heading 9992, the following services are also included under the detail head 999294 w
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ance Ruling, explained the facts and circumstances under which the supply order was received and how, as per their understanding, Entry 72 of Notification No.12/2017-Central Tax is applicable to their case. It was submitted that Odisha Madhyamik Shiksha Mission (OMSM), Government of Odisha, had mandated the Odisha Knowledge Corporation Limited (OKCL) to implement ICT project in 4000 government and government aided higher secondary schools across the State of Odisha. Accordingly, OKCL floated a tender notice on e-tendering portal of Secured e Tendering system (SeTs). The said tender was for Supply, Installation, Maintenance and Commissioning of Projection system, Interactive White Board, Computer Hardware, Connected Accessories, Installation of Software and other allied accessories, site preparation (i.e. vinyl flooring, furniture and fixtures, electrical fittings, power backup facilities, LAN, etc.), maintenance of equipment and provision of computer training services for 5 years in 40
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Applicant) for imparting computer training to the students in accordance with the curriculum developed in this regard by the Board of Secondary Education. After the expiry of the contract period (i.e. 5 years), the entire infrastructure (supplied and installed) will be transferred to the School and Mass Education Department (SMED), Government of Odisha at zero transfer value.
3. The Applicant, in their application dated 27.03.2018 raised the following question to be determined by the Authority for Advance Ruling:-
“Whether the services provided by the Applicant to the Government and government aided higher secondary schools under the ICT Project, are covered under the scope of Entry No. 72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (hereinafter referred to as “Notification No. 12/2017″)”
3.1 The Applicant submits that they are carrying out various activities viz. installation, commissioning, site maintenance, operation, etc. to implement ICT Projects in the go
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and there is no possibility of performance of different activities by different vendors. This practice is being followed by the entire industry since the introduction of ICT Projects. The perspective of 'recipient of supplies here i.e. the Government of Odisha or other state governments in other cases, is to receive everything together as a bundle in all the cases. In other words, the state governments want one private party to implement ICT project in a wholesome manner. Therefore, in view of the industry practice and the expectation of state governments as recipient of supply, the Applicant is of the understanding that all the activities performed by the private parties under the BOOT model are naturally bundled.
3.2 They further submit that the infrastructure built by the Applicant is used by the teachers appointed by the Applicant to provide computer training to students as we'll teachers of the government id government aided schools. The entire infrastructure is being dev
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
greement that the ownership of the entire hardware, software, other equipment, etc. will be transferred at zero value at the end of the contract period and therefore, they are not engaged in the supply of goods in as much as supply of goods is taking place after the expiry of 5 years. As regards supply of goods, they submitted that even if some value is to be attributed towards supply of goods (equipment/infrastructure), the supply of goods here is ancillary to the principal supply of computer training service and as discussed above, the basic idea of the ICT project implementation is provision of computer training to specific schools in the state of Odisha and not procurement of equipment/mere creation of infrastructure. Further, the agreement between OKCL and OMSM clearly provides that OKCL would be merely an implementing agency and would carry out the implementation work as per the guidelines/instructions of OMSM. Thus, it would be incorrect to say that the Applicant is providing se
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
applicant sought time to reply. Therefore, another date for P.H. was fixed on 29.05.2018. Sri Vineesh Khanna, authorised representative of the applicant, appeared for personal hearing on 29.05.2018 and requested for a short adjournment. The request for adjournment was admitted and the next date of P.H. was fixed on 11.06.2018. The applicant through its Advocate and representative were heard on the said date in the matter and the contentions advanced were also examined. During personal hearing, Sri Kapil Sharma, Advocate re-iterated the earlier submissions and also submitted a fresh written submission pursuant to hearing on 03.05.2018 wherein, they inter- alia explained that they are engaged in imparting computer skills to the students as well as teachers. As far as students are concerned, they are taught computer as a subject wherein, various skills viz. operation of computers, using MS-Office, internet, etc. are given to them. The course curriculum of Information Technology subject wa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
1 The Applicant, in their fresh written submission, cited various judicial pronouncements which mainly decided the distinction between 'training' and 'education' i.e. what constitutes a training and what constitutes education. The issue under consideration being different from the distinction between 'training' and 'education', the cases relied upon are not taken to the ambit of the present proceedings. They have also submitted computer syllabus for Class 8, 9 and 10 students, samples of payment claim/bills, sample questions and report card of the students to substantiate their understanding and averment.
5. We have considered the submissions made by the applicant in their application for advance ruling as well as the submissions made by the representatives during personal hearings. We also considered the question & issues on which advance ruling is sought for by the applicant, relevant facts having bearing on the question/issue raised, the Applicant
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
plain reading of the entry, it is clear that following three pre-requisites are to be satisfied in order for the supply to qualify for the notified exemption.
a. The supply has to be a supply of Service provided to the Central Government, State Government or Union Territory administration;
b. Such Service must be 'under any training program';
c. The total expenditure of such Service is borne by the Central Government, State Government or Union territory administration.
5.3 As regards the first pre-requisite as stated above, the state jurisdictional officer i.e Deputy Commissioner of State Tax, CT & GST, Bhubaneswar-III stated that OKCL was promoted by the Higher Technical Education Department, Govt of Odisha and was incorporated under the Company Act, 1956 on September, 2012 as a public limited company under CIN. U 72200OR 2011 PLC 014185 to create new paradigm in education and development through universalization and in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ia 1949 does not apply to OKCL. They also contended that employees of OKCL are not public servants. Any dispute between the employees and the management of OKCL, (including the tortuous liability) shall be settled by the applicable Industrial Tribunals and Labour Courts and the Industrial Employment Standing Orders Act, 1946 shall apply to them. The employees of the Government are regarded as Civil servants. The liability of States for the acts of omission and commission committed by the Civil servants is governed by written or unwritten laws. Under the Constitution of India two Articles viz. Article 294 and Article 300 contain explicit and implicit provisions regarding tortious liability of State and suit against it. Article 300 of the Constitution of India provides that State can sue or be sued as juristic personality in the name of Union of India and Government of a State. Therefore, as contended by the State Jurisdictional Officer, OKCL is neither the State Government nor a part of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
necessary for us to see the legal status of OKCL. From the contract/agreement deed, it is obvious that OKCL is a public limited company incorporated and registered under the Companies Act, 1956 and having its registered office at Jaydev Vihar, Bhubaneswar-751013, Odisha. Thus OKCL is a company and not State Government/Central Government or Union Territory. The status of OKCL is not disputed.
5.5 Further, we also see that OKCL had invited a tender for supply of goods and various services and M/s IL & FS had been selected in the tender and awarded the contract by OKCL. Thus, as per the Contract, the Supply is being made to OKCL which is a body corporate and not to the State Government. Admittedly, the Government of Odisha is the ultimate service beneficiary but Entry at SI No.72 of the notification No. 12/2017 is very specific and it cannot be stretched or construed otherwise. Thus, the commercial Supply by the applicant is not to Government of Odisha but to OKCL, a separate distinct en
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to prepare the site (flooring, furniture and fixtures) to be used as an ICT Lab, procure, supply and install requisite number of .IT equipment i.e. computer hardware, software(provided by OKCL), Integrated Computer cum Projector, Interactive white Board, webcam, multi- functional printer, UPS, Servo, Generator etc. in the ICT Lab, to maintain and upkeep the ICT Labs in proper working conditions for the entire contract period along with deployment of manpower in the ICT Labs of 3409 nos. of Govt, and Govt. Aided High Schools to impart computer knowledge to the students and teachers in accordance with the curriculum developed by BSE, Odisha for a contract value of Rs. 617.18 Crore. Thus, the applicant is contractually obliged to make taxable supply of goods and services to the contracting party OKCL during the contract period. Further, the intention of the parties to the contract is not confined to provisions of rendering service under any training programme, but to create necessary inf
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
y training programme”. In this regard the applicant was asked to furnish the course content, course duration and consideration receivable by the applicant for imparting the training. On being asked these aspects, the applicant inter-allia stated that they are imparting computer skills to the students as well as teachers and as far as students are concerned, they have submitted copy of quarter wise curriculum for Class 8, 9 and 10 students. They have also produced samples of payment claim/bills, sample questions and report card of the students. They also stated that the expenses incurred by them towards the salary component of the school coordinators across the State of Odisha approximately amounts to Rs. 37 Crores per annum.
5.8 We have carefully examined the submissions and documents provided by the applicant. We see that the contract is for supply, installation, maintenance and commissioning of projection system, interactive white board, computer hardware, connected accessories, ins
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ontract, but the said service is not pre-dominant or principal supply. In fact the contracted supply has three distinct supply components out of which training is a small component. Further, from the Bills/payment claim submitted by applicant. It is seen that most of the payment was towards supply of hardware and connected accessories, consumables, electricity, internet, petrol diesel, Telephone charges etc.
5.9 It has also been contended that during the period of contract, the infrastructure built by the Applicant remains property of the Applicant and in no case, the ownership of the infrastructure is transferred to the school or OMSM during the period of the contract. Even after the expiry of contract period, ownership of the entire infrastructure (supplied and installed) will be transferred to the School and Mass Education Department (SMED) but at zero transfer value. In the absence of consideration such transfer will not be a taxable supply. Thus, there was no supply of goods eith
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lear that as per the contract, payment for the work done is to be made by OKCL and not the state government, though the source of funding the expenditure is by the State Government.
It may be profitable to refer the judgement of the Hon'ble Supreme Court in the case of CIT v. Ajax Products Ltd. (1965) 55 ITR, 741, where it is held by the Hon'ble Court that:
“In a taxing statute, one has to look merely at what is clearly said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to a tax. Nothing is to be read in, nothing to be implied. One can only look at the language used. ”
Thus, it may be affirmed that when the language of a taxing statute is clear, if the conditions of supply falls within the four corners of statute allowing exemption, it is to be exempted. If not, tax is to be levied. No exemption can be granted by inference or analogy. No supply can be taxed or excluded from tax on the basis of intention or scheme of the Act.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Yachio India Manufacturing Pvt. Ltd Versus Commissioner of Central Goods and Service Tax, Customs & Central Excise, Alwar
Central Excise
2018 (7) TMI 909 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 20-6-2018
Appeal No. E/51232/2018-EX (DB) – A/52294/2018-EX[DB]
Central Excise
Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical)
Sh. B.L Yadav, Adv for the appellant
Sh. M.R. Sharma, DR for the respondent
ORDER
Per: Bijay kumar
The present appeal is filed against the above mention Order-in-Appeal. The issue involve in this case pertains to inclusion of VAT subsidy amount in the form of Vat-37 B, challans, which can be utilize for subsequent period to discharge VAT, for arriving at the assessable value under Section 4 of the Central Excise Act, 1944. Accordingly, the Revenue proceeded to include such subsidy amount in the value of the goods cleared by the appellant and demanded the differential duty. Being aggrieved, the appe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sidies. Such disbursement happens in the form of VAT 37 B, challan which can be utilized in subsequent periods to discharge VAT liability. The crux of the dispute in the present case is whether such subsidy amounts are required to be included in the assessable value of the goods manufactured by the appellants, in terms of Section 4 of the Central Excise Act. As per the concept of transaction value outlined in Section 4, with effect from 01/07/2000, any sales tax/VAT actually paid can be deducted from the transaction value for payment of excise duty. Revenue has taken the view that payment of VAT using 37B Challans cannot be considered as actual payment of VAT.
8. Both sides have referred to the decision of the Apex Court in the case of Super Synotex India Ltd. In the above decision the Apex Court has categorically held that after 01/07/2000, unless the sales tax/VAT is actually paid to the govt, no benefit towards excise duty can be given in terms of Section 4(3)(d). However, we note
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ng such subsidy challans cannot be taken as VAT actually paid.
10. It is pertinent to reproduce the observations of the Tribunal in the Welspun Corporation Ltd. case
“5.1 The Respondent company opted for “Remission of Tax Scheme” and was thus eligible for the Capital subsidy in the form of remission of Sales Tax subject to the conditions to be fulfilled…. The subsidy in the form of remission of sales tax was in fact a percentage of capital investment… Separate assessment orders were thus issued by the assessing officer of the sales tax department from time to time towards the incentive scheme amount. The Competent Authority was required to necessarily pass order for remission of such tax separately for each tax period. The remission of tax is thus directly related to capital investment in fixed asset. There was no option to claim exemption from payment of sales tax. The quantum of remission was based upon the investment made in the fixed assets. The condition of the remission a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
In Re: M/s. Visvesvraya National Institute of Technology, Nagpur
GST
2018 (8) TMI 976 – AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA – 2018 (15) G. S. T. L. 737 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA – AAR
Dated:- 20-6-2018
GST-ARA-45/2017-18/B-52
GST
SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER
PROCEEDINGS
(under section 98 of the Central Goods and Services Tax Act; 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by VISVESVARAYA NATIONAL INSTITUTE OF TECHNOLOGY, NAGPUR, the applicant, seeking an advance ruling in respect of the following question connected to the issues mentioned in para 02 below :
Whether Rate of Tax on Pure services (excluding works contract service or other composite supplies involving supply of an
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
17:
For the purposes of this clause, the expression “governmental authority” means an authority or a board or any other body,-
(i) Set up by an Act of Parliament or a State Legislature; or
(ii) Established by any Government,
with ninety per cent or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution;
2) Statement of Relevant Facts having a bearing on the Question No. 2:-
Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017
G.S.R…..-(E) In exercise of the powers conferred by sub-section (1) of section 1 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as specified in column (3) of the Table below from so much of the central tax leviable thereon under sub-section (
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ction 2 of the Integrated Goods and Services Tax Act, 2017
3. Statement containing the applicant's interpretation of law and/or facts in respect of aforesaid question(s):
Statement containing the applicant's interpretation of law and/or facts in respect of aforesaid Question No. 1:
Visvesvaraya National Institute of Technology, Nagpur is one of the thirty one National Institutes of Technology in the country. The Govt. of India conferred on the Institute, the Deemed to be University status (under University Grants Commission Act, 1956 (3 of 1956)) with effect from 26th June 2002.
Subsequently, the Central Govt. by an Act of Parliament (National Institutes of Technology Act, 2007 (29 of 2007)) declared VNIT Nagpur as an Institute of National Importance along with all other NITs. The Act was brought into force from 15th August 2007. The prime objective of establishing the institute was to impart quality technical education throughout the country and foster national integration
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r facts in respect of aforesaid Question No. 2:
Visvesvaraya National Institute of Technology, Nagpur receives various Pure services (excluding works contract service or other composite supplies involving supply of any goods) like Security Services, Manpower Services, Gardening Services, Hygiene maintenance, Ground maintenance etc from outside Service Providers.
As per Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017, the mentioned the meaning of “Governmental authority” has the same meaning as assigned to it in the Explanation clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017.accordingly Visvesvaraya National Institute of Technology, Nagpur is Governmental Authority as per Explanation to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017, being set up under and Act of Parliament, viz, NIT Act 2007.
Further, Article 243G of the Constitution covers “Education, including primary and secondary schools”
Thus VNIT Nagp
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f institute of national importance and is governed by THE NATIONAL INSTITUTE OF TECHNOLOGY ACT. 2007 which is enacted by the Parliament in the year 2007. The applicants name is mentioned in The Schedule of the said Act, The Act has been enacted by Parliament so as to provide a common statutory framework for all NIT. These NIT are the institutes fully funded bay Central Government and granted deemed university status.
The applicant (VNIT) was previously regional engineering college a joint venture of Central and State Government. In the year 2003 these REC were rechristened as National Institute of Technology and granted deemed university status and taken over as fully funded institute of Central Government. The Government afterwards passed the National Institute Technology Act, 2007 (29 of 2007) which is enacted According to the Enacted act the applicants name is included in the schedule of the act (in the list of central institutions incorporated into the Act),
As per section 13 of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
made contentions for admission of application as per their written submission.
However, it was pointed out to Shree Sachin S Jagdale, that as they were recipient of service and not service provider and these services are not under reverse charge mechanism, the is not maintainable in view there of and is liable for rejection.
During hearing, Sh. A.B. Ahirkar, Dy. Commissioner of State Tax, (NAG-VAT-E-005) LTU-4, Nagpur Jurisdictional Officer appeared and made written submissions and orally stated that the application is liable for rejection as they are recipient.
05. OBSERVATIONS
1) We find that in the present application as per submissions made before us, the applicant is recipient of service and not service providers and also that these services are not under reverse charge mechanism. The notification as referred by them, is applicable to provider of service and not recipient of service. The present applicant being recipient of service and not service provider is not the proper p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
The Commissioner of GST & Central Excise, The Commissioner of Central Excise Versus M/s. Velvette International Pharma Products Ltd., (Herbal Division), M/s. HCL Infosystems Limited, Unit III
Central Excise
2018 (8) TMI 1506 – MADRAS HIGH COURT – 2018 (361) E.L.T. 1005 (Mad.)
MADRAS HIGH COURT – HC
Dated:- 20-6-2018
C.M.A. Nos.1093 and 1046 of 2018
Central Excise
S. Manikumar And Subramonium Prasad, JJ.
For Appellant : Mr.V.Sundareswaran
For Appellant : Mrs.Aparna Nandakumar Mr.K.Jayachandran Mr.Santhanagopalan for Mr.Lakshmikumaran
JUDGMENT
( Judgment of this Court Was Made by S. Manikumar, J. )
C.M.A.No.1046 of 2018 is filed against the Final Order No.42223 of 2017, dated 25.09.2017, on the file of the Customs, Excise and Service Tax Appellate Tribunal, Chennai, on the following substantial questions of law:-
“i) Whether the Hon'ble CESTAT, Chennai is correct in closing this case for the purpose of statistics when the decision of the Larger Bench of T
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r the purpose of statistics holding that the both sides are at liberty to file application before the Tribunal to reopen the matter as and when the case is disposed by the Hon'ble High Court or in case of any change of circumstance?
2. Whether the Hon'ble CESTAT, Chennai is correct in passing an Order that is not in consonance/conformity with the provisions of Section 35 C of the Central Excise Act, 1944?”
3. As the orders impugned, in both the civil miscellaneous appeals, are similar, suffice to extract one such order made in C.M.A.No.1046 of 2018, dated 25.09.2017:-
“FINAL ORDER No.42223/2017
Per Bench
The above case has come up for hearing as per the published list. On perusal of records, it is seen that one of the issue for consideration in this appeal is whether the bought-out goods are eligible for exemption under Notification No.22/2003 and that the same was held against assessee by Larger Bench of Tribunal. That appeal is filed against the said decision of the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sidering the limited challenge, Mr.Santhanagopalan, learned counsel for the respondent in C.M.A.No.1046 of 2018 and Mr.K.Jayachandran, learned counsel for the respondent in C.M.A.No.1093 of 2018, were put on notice.
5. Going through the material on record, both Mrs.Aparna Nandakumar, learned Senior Standing Counsel for the appellant in C.M.A.No.1046 of 2018 and Mr.V.Sundareswaran, learned counsel for the appellant in C.M.A.No.1093 of 2018, and the learned counsel for the respondents, stated supra, consented that the orders impugned in both the appeals, be set aside, and matters be remanded to CESTAT, Madras, either to dispose of the appeals filed before the Tribunal, on the basis of the decision made by the Tribunal/High Court, proximate to the case on hand, or to keep the appeals pending, till the final outcome of the issues raised.
6. Placing on record the submissions of both the parties, orders impugned in C.M.A.Nos.1046 and 1093 of 2018, are set aside. The matters are remitted to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
M/s. Bharat Sanchar Nigam Ltd. Versus The Commissioner of Central Excise, Puducherry [sought to be changed to: “The Commissioner of GST & Central Excise, Trichy]
Service Tax
2018 (9) TMI 1063 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 20-6-2018
Application No. : ST/MISC[CT]/41392/2017, Appeal No. : ST/00116/2011 – Final Order No. 42121/2018
Service Tax
Shri Madhu Mohan Damodhar, Member (Technical) And Shri P Dinesha, Member (Judicial)
Ms. D. Naveena, Advocate for the Appellant
Shri. K. Veerabhadra Reddy, JC (AR) for the Respondent
ORDER
Per Shri P. Dinesha,
The appellant is providing Telecommunication Services to its clients. The appellant is availing service tax credit on the input services received a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
it on such capital goods, had wrongly utilized the same with intent to evade payment of service tax in violation of Rule 3(5) of the Cenvat Credit Rules, 2004. The Show Cause Notice culminated in the Order-in-Original by the adjudicating authority after considering the submissions in reply by the appellant and by the impugned Order-in-Original No 9/2010 dt. 14.12.2010, the adjudicating authority confirmed his propositions made in the Show Cause Notice. Aggrieved by the same, the appellant is before this forum.
2. Heard Ms. D. Naveena, Advocate for the appellant and Shri. K. Veerabhadra Reddy, learned Department Representative for the Revenue.
3. During the course of hearing, Ld. Advocate appearing for the appellant submits that the issue
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Shyam Mani Umesh Nigam Versus Commissioner of CGST & Central Excise Mumbai South
Service Tax
2018 (9) TMI 1065 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 20-6-2018
ST/86363 & 86364/2018 – A/86768-86769/2018
Service Tax
Shri S K Mohanty, Member (Judicial)
For the Appellants : Mr. Jay Cheda, Chartered Acctt.
For the Respondent : Mr. Vivek Divedi, Asstt. Commissioner (A.R.)
ORDER
Heard both sides and perused the records.
2. Imposition of penalty under Section 78A of the Finance Act, 1994 on the appellants is the subject matter of the present dispute.
3. Appellant contended that the period of dispute involved in these cases is from 2008 – 2012 and there was no provision contained in the service tax statute for i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Deleted……
In Re: M/s. Oscar Security & Fire Service,
GST
2019 (2) TMI 921 – AUTHORITY FOR ADVANCE RULING, HARYANA – 2019 (22) G. S. T. L. 132 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, HARYANA – AAR
Dated:- 20-6-2018
HAR/HAAR/R/2018-19/01
GST
SANGEETA KARMAKAR AND VIJAY KUMAR SINGH MEMBER
Present for the Applicant: Sh. Kunwarjeet Singh, Manager & Sh. Deepak, Account Head
Factual Background
As per statement of facts submitted by the applicant, M/s. Oscar Security & Fire Service (applicant) is an outsourcing agency providing man power services i.e. security housekeeping, for Indian government departments and highly sensitive industrial installations like massive petrol depots, nuclear power plant, telecom tower infrastructure, thermal power plant and many more.
Questions on which Advance Ruling is sought:-
The applicant M/s. Oscar Security & Fire Service is providing Man power services to Hospital cum General Medical College and State University (Education Institutio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ct nil rate of tax,
“…(b) Services provided to an educational institution, by way of;
(i) transportation of students, faculty and staff;
(ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union Territory;
(iii) security or cleaning or housekeeping services performed in such educational institution
(iv) services relating to admission to, or conduct of examination by, such institution; up to higher secondary: Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent;”
From the foregoing, it is learnt that security services provided to an educational institution up to higher secondary school level only would attract nil rate of tax.
Since the party is supplying manpower services to the medical institutions and state universities, they are liable to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ST).
To precisely answer the query raised by the applicant, the relevant entry at Sr. No. 66 of the notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding notification No. 47/ST-2 Dt. 30.06.2017 of the State Tax is to be understood for its applicability by reading the proviso alongwith the entry itself. The notification exempts certain class of services from GST. For ease of reference the entry is reproduced below:-
Sr. No. 66 Heading 9992
Services provided –
(a) by an educational institution to its students, faculty and staff;
(b) to an educational institution, by way of-
(i) transportation of students, faculty and staff;
(ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;
(iii) security or cleaning or house-keeping services performed in such educational institution;
(iv) services relating to admission to, or conduct of examination by, such institution; upto higher sec
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
INPUT TAX CREDIT (ITC) IN GST (PART-III)
By: – Alkesh Jani
Goods and Services Tax – GST
Dated:- 19-6-2018
In this session we shall Section 18 of CGST Act, 2017, which deals with ITC for a person required to obtain registration under this Act. Any person having all India aggregate turnover above ₹ 20 lakh (10 lakh if business is in Assam, Arunachal Pradesh, Himachal Pradesh, Uttarakhand, Manipur, Mizoram, Sikkim, Meghalaya, Nagaland or Tripura) are required to register under this Act. Any person, having turnover below the threshold limit can voluntarily opt to register. It is to be noted that ONLY registered person can avail ITC under GST Act.
2. Now we shall deal with sub-section (1)(a) of Section 18, which reads as under:-
“(1) Subject to such conditions and restrictions as may be prescribed-
(a) a person who has applied for registration under this Act within thirty days from the date on which he becomes liable to registration and has been granted such registr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
stock, subject to condition that the said 100 units were purchased from a registered person on which GST has been paid.
2.1 The clause (b) allows the person to avail ITC for goods as above, who has obtained registration voluntarily. Further, clause (c) allows the person to avail ITC if he has opted out from the composition scheme availed under Section 10 and also for the capital goods, by reducing 5 point for quarter or part thereof and considering useful life of capital goods as 5 years i.e. 60 months.
2.2 The clause (d) states that if registered person was engaged in supply of exempted goods and /or services and if the said exempted goods and/or services becomes taxable, than, the said person is eligible ITC of goods held in stock, inputs contained in semi-finished or finished goods, on the preceding date when such goods becomes taxable. In all the above, scenario the ITC of capital goods shall be calculated as per Rules 40 of CGST, Rules, 2017. Please refer Notification No.2/2017
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n 10 or in case the goods and/or services become wholly exempt from tax, is required to debit (reverse) the ITC in respect to goods held in stock and inputs contained in semi-finished goods or finished goods. For capital goods the reversal is also same and shall be calculated as above. After such reversal if any credit is still balance in electronic credit ledger, it shall lapse. The manner of reversal of ITC shall as per Rule 44 of CGST Rules, 2017.
6. A registered person who has availed ITC of capital goods or of plant and machinery, shall reduced the value by 5 point per quarter or part thereof and determine the transaction value, whichever is higher shall be considered as taxable value. The illustration is given at Rule 44 (b) of CGST Rules, 2017. When refractory bricks, mould and dies and fixtures are supplied (sold) as scrap, GST is payable on transaction value.
7. The section 19 to 21 of CGST Act, 2017 deals with Job-work and Input service distributor, requires separate headin
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
COMPOSITE SUPPLY VIS-À-VIS MIXED SUPPLY
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 19-6-2018
Composite supply
Section 2(30) of Central Goods and Services Tax Act, 2017 defines the expression 'composite supply' as a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply.
One illustration is given in the Act to the definition of composite supply. Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply.
Mixed supply
Section 2(74) defines the expression 'mixed supply' as two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ovides uniform tax treatment under GST for such supplies.
Tax rate
The rates for both supplies are to be determined as follows-
* In respect of composite supply the principal item is to be taken for the purpose of tax.The tax rate applicable in respect of composite supply the tax rate of principal item is to be taken;
* In respect of mixed supply the item with highest rate is to taken for the purpose of tax.The tax rate applicable in respect of mixed supply is the highest rate of all the items is to be taken.
Advance Ruling
In Re 'Switching Avo Electro Power Limited' – 2018 (4) TMI 810 – AUTHORITY FOR ADVANCE RULING , WEST BENGAL the applicant is a supplier of power solutions including UPS, servo stabilizer, batteries etc., The applicant wants a ruling on the classification of the supply when it supplies UPS along with the battery. The applicant wanted a more specific ruling whether such supplies could be treated as composite supply.
The Authority observed that the batteries a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s, super capacitors or fly wheels. The on-battery runtime of most UPS is relatively short but sufficient to start a standby power source or properly shut down the protected equipment. A UPS is typically used to protect hardware or other electrical equipment where an unexpected power disruption could cause injuries of data loss.
The Authority further observed that the UPS serves no purpose if the battery is not supplied or removed It cannot function as a UPS unless the battery is attached. It is needed to be considered whether or not these two items are 'naturally bundled'. The illustration to section 2(30) of the Act refers to a supply where the ancillary supplies are inseparable from the principal supply and form an integral part of the composite supply. Note 3 to Section XVI of the Tariff Act refers to a composite machine as the one consisting of two or more machines fitted together to form a whole. When a UPS is supplied with built in batteries so that supply of the battery is inse
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Central Goods and Services Tax (Sixth Amendment) Rules, 2018
28/2018 Dated:- 19-6-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 28/2018 – Central Tax
New Delhi, the 19th June, 2018
G.S.R. 574 (E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Sixth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
olment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes 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 sec
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Bihar Goods and Services Tax (Sixth Amendment) Rules, 2018.
S.O. 188 Dated:- 19-6-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
BIHAR GOVERNMENT
Commercial Tax Department
NOTIFICATION NO. S.O. 188
DATED 19-6-2018
In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), Governor of Bihar, hereby makes the following rules to further amend the Bihar Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Bihar Goods and Services Tax (Sixth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force with effect from 19th June, 2018.
2. In the Bihar Goods and Services Tax Rules, 2017,-
(i) in rule 58, a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s 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 date the vehicle was intercepted.";
(iii) in rule 142, in sub-rule (5), after the words and figures "sub section (3) of section 76", the words and figures "or section 129 or section 130&quo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Gujarat Goods and Services Tax (Sixth Amendment) Rules, 2018.
28/2018-STATE TAX Dated:- 19-6-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
By the Commissioner of State Tax
Gujarat State, Ahmedabad
NOTIFICATION NO.28/2018-STATE TAX
[NO.(GHN-56) GSTR-2018(25)-TH],
DATED 19-6-2018
(Under section 68 of the Gujarat Goods and Services Tax Act, 2017)
In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Gujarat Goods and Services Tax (Sixth Amendment) Rules, 2018.
(2) Save
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes 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.";
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Haryana Goods and Services Tax (Eighth Amendment) Rules, 2018.
59/GST-2 Dated:- 19-6-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION NO.59/GST-2,
DATED 19-6-2018
In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Haryana Goods and Services Tax (Eighth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Haryana
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI.".
3. In the said rules, in rule 138C, in sub-rule (1),-
(i) for the sign "." existing at the end, the sign ":"shall be substituted ; and
(ii) the following proviso and Explanation 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
The Chhattisgarh Goods and Services Tax (Sixth Amendment) Rules, 2018.
F-10-32/2018/CT/V (48)-28/2018-State Tax Dated:- 19-6-2018 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Naya Raipur, Dated 19th June, 2018
NOTIFICATION
No. 28/2018-State Tax
No. F-10-32/2018/CT/V (48).- In exercise of the powers conferred by Section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the Chhattisgarh Goods and Services Tax (Sixth Amendment) Rules, 2018.
(2) Save as o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
The Meghalaya Goods and Service Tax (Sixth Amendment) Rules, 2018.
ERTS(T) 65/2017Pt.I/115 Dated:- 19-6-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated, Shillong 19th June, 2018
No. ERTS(T) 65/2017Pt.I/115.- In exercise of the powers conferred by Section 164 of the Meghalaya Pradesh Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the State Government hereby makes the following rules further to amend the Meghalaya Pradesh Goods and Services Tax Rules, 2017, namely :
AMENDMENTS
(1) These rules may be called the Meghalaya Goods and Service Tax (Sixth Amendment) Rules, 2018.
(2) Save as otherwise provided in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes 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 wor
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
The Odisha Goods and Services Tax (Sixth Amendment)
19372-FIN-CT1-TAX-0034/2017-S.R.O. No. 230/2018 Dated:- 19-6-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 19th June, 2018
S.R.O. No. 230/2018- In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Odisha Goods and Services Tax (Sixth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in the Odisha Gaz
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI.”
3. In the said rules, 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.”
4. In the said rules, in rule 142, in sub-rule (5), after the words and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
