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2018 (6) TMI 466 – AUTHORITY FOR ADVANCE RULINGS, ANDHRA PRADESH – 2018 (13) G. S. T. L. 474 (A. A. R. – GST) – Classification of Supply – supply of solar power generating system – Turnkey EPC Contract – split contract for supply of goods and supply of services – Entry 234 of Schedule I of the Notification No. 1/2017- Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017- Central Tax (Rate) both dated 28 June 2017 and Entry 234 of Schedule I of the Notification No. 1/2017-State Tax (Rate) dated 29 June 2017?
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Turnkey EPC Contract – Other EPC Contract – supply of solar power plant under ‘Turnkey EPC Contract’ – Held that:- The scope of work in respect of “Turn key EPC Contract” and “Other EPC Contract” includes civil works, procurement of goods and erection and commissioning. Accordingly, “Turnkey EPC Contracts” and “Other EPC Contracts” are not getting covered under supply of ‘solar power generating system’ under Entry 234 of Schedule I of the N/N. 1/2017-

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tral tax (Rate), dated 28th June, 2017. And the supply of service attracts at the rate specified thereon in Notification No. 11/2017 -Central tax (Rate).
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Supply Contract – the assembly, erection, and ‘commissioning of the solar power plant is undertaken by a third party contractor – Held that:- In this scenario, the goods are supplied by one contractor, and the services were supplied by the other contractor. Therefore the rate of tax applicable for supply of goods as long as it satisfies the condition of being “ device and parts” of the solar power generating system attracts 5% rate of tax as per Entry 234 of Schedule I of Notification No 1/2017 -Central tax (Rate), dated 28th June, 2017.
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Balance of Plant Supply Contract – supply of ‘solar power generating system – What would be nature of supply i.e. composite supply or mixed supply? – Held that:- The nature of transaction falls under composite transaction as both the goods and services are naturally bundled. Even though th

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under Section 31 (4) of the CGST Act/SGST Act read with Section 12(2) thereof? – Held that:- Yes, the time of supply of power plant shall be determined under Section 31 (4) of the CGST Act/SGST Act read with Section 12(2) thereof. – Ruling No. AAR/AP/3O(GST)/2018 In Application No. AAR/05(GST)/2018 Dated:- 8-5-2018 – MR. J. V. M. SARMA, JOINT COMMISSIONER (STATE TAXES), AUTHORITY ADVANCE RULING, ANDHRA PRADESH AND MR AMARESH KUMAR, JOINT COMMISSIONER (CENTRAL TAXES), AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH For The Present Applicant : Applicant himself attended RULING Mr. Dinesh Kumar Agrawal, R/o #501, ACME Regency, 5m floor, SV Road, Vile Parle (West), Mumbai, Maharashtra (hereinafter also referred as an applicant), is an unregistered taxpayer, is engaged in erection and supply of solar power generating system by making an agreement with his customers, has filed an application on 09,h February 2018. Vide acknowledgement number VPG736416, for seeking advance ruling for the tax ra

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ns by this authority. 1. The Issues raised by the applicant is as follows., Issue No. 1 Whether supply of solar power plant under Turnkey EPC Contract is supply of solar power generating system under Entry 234 of Schedule I of the Notification No. 1/2017- Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017- Central Tax (Rate) both dated 28 June 2017 and Entry 234 of Schedule I of the Notification No. 1/2017-State Tax (Rate) dated 29 June 2017? Issue No. 2 Whether supply of solar power plant under Other EPC Contract is supply of solar power generating system under Entry 234 of Schedule I of the Notification No. 1/2017- Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017- Central Tax (Rate) both dated 28 June 2017 and Entry 234 of Schedule I of the Notification No. 1/2017- State Tax (Rate) dated 29 June 2017? Issue No.3 Whether supply of solar power plant under Supply Contract is supply of solar power generating system under Entry 234 o

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solar power generating system under Entry 234 of Schedule I of the Notification No. 1/2017- Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017- Central Tax (Rate) both dated 28 June 2017 and Entry 234 of Schedule I of the Notification No. 1/2017- State Tax (Rate) dated 29 June 2017? Issue No.6 If the Clarification to Issue No. 5 is negative, what would be nature of supply i.e. composite supply or mixed supply? Issue No.7 Whether contract for assembly, erection, and commissioning of the plant undertaken by the Applicant under a separate contract would be a service contract liable to be taxed under Service heading 9954? Issue No.8 Whether the time of supply of power plant shall be determined under Section 31 (4) of the CGST Act/SGST Act read with Section 12(2) thereof? The Issues raised by the applicant is fit to pronounce advance ruling as they falls ambit of the Section 97(2) (a), (b) and (c), they are as given under (a) Classification of any goods or servic

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t and supply of all equipment/components for the power plant (iii) Assembly, erection, and commissioning (iv) Operations and Maintenance of the plant between 2 to 15 years In Other EPC Contract, the Applicant is required undertake all activities of turnkey projects except civil work. The scope of work typically involves: (i) Designing, procurement and supply of all equipment/components for the || power plant (ii) Assembly, erection, and commissioning In Supply Contract, the Applicant is required to supply the power plant on complete knocked down condition in piecemeal at project site. Customer engages a third party contractor or the Applicant for assembly, erection, and commissioning of the plant under a separate contract. In Balance of Plant Supply Contract, the Applicant is required to supply goods and services stated above, except solar panels. Solar panels procured by the customer are made available by the customer to the Applicant for assembly and erection. Statement of facts as s

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mp; Commissioning B. Equipment and components are delivered at project site and stored at the risk of the Applicant C. Ownership is transferred on successful commissioning of the plant D. Payment is as per milestone or monthly depending on the % of goods delivered at site E. Full payment is released on successful commissioning of the plant with stipulated power generation. F. Cost: a. In the case of Ground Base Solar Project: 20% Civil & Erection & 80% Supply. Roof Top Base Solar Project: 10% Civil & Erection & 90% Supply. For Issue number 2, the statement of facts are as follows… The scope of supply includes: a. Detailed designing of power project b. Procurement and supply at project site i. Solar photovoltaic modules/panels/array ii. Panel mounting structure iii. Solar tracker iv. Meteorological equipment v. Cables vi. Combiner box vii. Solar power conditioning unit viii. Inverter ix. Isolator x. Transformer xi. Switchbox xii. Conductor xiii. Battery xiv. Transmissi

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ii. Battery xiv. Transmission tower xv. Steel/plastic tubes & pipes xvi. SCADA Software b. Equipment and components are delivered at project site and risk is transferred to the customer c. Payment is as per milestone or monthly depending on the % of goods delivered at site d. Full payment is released on successful commissioning of the plant with stipulated power generation. A. Scope of Erection Contract includes: a. Assembly & erection i. Assembly & erection ii. Supply of nut, bolts, fasteners and other miscellaneous materials b. Test & Commissioning B. Risk of Equipment and components are acquired by the Applicant during erection till successful handover of the plant to the customer C. Payment is as per milestone or monthly depending on the % of goods delivered at site D. Full payment is released on successful commissioning of the plant with stipulated power generation. E. Supply contract and Erection contract are two independent contract. However, a. Breach of one con

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ssue number 5, the statement of facts is as follows…. A. The scope of supply includes: a. Civil works i. leveling of ground ii. Wall boundary iii. internal roads iv. concrete foundations for mounting of panel mounting structures v. digging ditch for underground cabling vi. Concrete flooring for inverter/transformer/battery pack, vii. Control room etc. b. Detailed designing of power project c. Procurement and supply at project site i. Panel mounting structure ii. Solar tracker iii. Meteorological equipment iv. Cables v. Combiner box vi. Solar power conditioning unit vii. Isolator viii. Transformer ix. Switchbox ix. Conductor xi. Battery xii. Transmission tower xiii. Steel/plastic tubes & pipes xiv. Pre-fabricated shelter xv. SCADA Software d. Assembly & erection i. Assembly & erection ii. Supply of nut, bolts, fasteners and other miscellaneous materials e. Test & Commissioning B. Equipment and components are delivered at project site and stored at the risk of the Appli

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als iii. Test & Commissioning A. Risk of Equipment and components are acquired by the Applicant during erection successful handover of the plant to the customer. B. Payment is as per milestone or monthly depending on the % of goods delivered at site Full payment is released on successful commissioning of the plant with stipulated power generation. And for Issue number 8, the statement of facts is as follows… The contract stipulated successive payment against successive statements depending on the milestone stipulated in the contract. On analyzing the Issues, with respect to the CGST/SGST Act, rules, and notifications released from time to time, it is to note Entry number 234 of Schedule I ( which are taxable @ 2.5% ) of notification 01/2017 -Central Tax ( Rate), dated :28 h June 2017, is relevant to the Issues raised by apolicant. Entry 234 reads as… S. No. Chapter/Heading/ Sub-heading/Tariff item Description of Goods 234 84 or 85 Following renewable energy devices & parts

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) section 12(2, reads The time of supply of goods shall be the earlier of the following dates, namely:- (a) the date of issue of invoice by the supplier or the last date on which he is required, under sub-section (1) of section 31, to issue the invoice with respect to the supply; or (b) the date on which the supplier receives the payment with respect to the supply: Provided that where the supplier of taxable goods receives an amount up to one thousand rupees in excess of the amount indicated in the tax invoice, the time of supply to the extent of such excess amount shall, at the option of the said supplier, be the date of issue of invoice in respect of such excess amount. On plain reading of the above facts along with provisions of law, for the clarifications sought by the applicant along with rulings are as follows… RULING Issue No:1 Whether supply of solar power plant under Turnkey EPC Contract is supply of solar power generating system under Entry 234 of Schedule I of the Notifica

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ystem under Entry 234 of Schedule I of the Notification No. 1/2017- Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017- Central Tax (Rate) both dated 28 June 2017 and Entry 234 of Schedule I of the Notification No. 1/2017- State Tax (Rate) dated 29 June 2017. Issue No.3: Whether supply of solar power plant under Supply Contract is supply of solar power generating system under Entry 234 of Schedule I of the Notification No. 1/2017- Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017-intergrated Tax (Rate), Entry 234 of Schedule I of the Notification 1/2017-Central Tax (Rate) both dated 28 June 2017 and Entry 234 of Schedule I of the Notification No. 1/2017- State Tax (Rate) dated 29 June 2017 where the assembly, erraction, and commissioning of the solar power plant is undertaken by the Applicant under a separate contract? Ruling : The applicant sought a clarification on the liability of division of contract into two, one is supply of

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ification No. 1/2017- Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017- Central Tax (Rate) both dated 28 June 2017 and Entry 234 of Schedule I of the Notification No. 1/2017- State Tax (Rate) dated 29 June 2017 where the assembly, erection, and commissioning of the solar power plant is undertaken by a third party contractor? Ruling : In this scenario, the goods are supplied by one contractor, and the services were supplied by the other contractor. Therefore the rate of tax applicable for supply of goods as long as it satisfies the condition of being device and parts of the solar power generating system attracts 5% rate of tax as per Entry 234 of Schedule I of Notification No 1/2017 -Central tax (Rate), dated 28th June, 2017. Issue No.5: Whether supply of solar power plant under Balance of Plant Supply Contract is supply of solar power generating system under Entry 234 of Schedule I of the Notification No. 1/2017- Integrated Tax (Rate), Entry 234 of Schedule

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2018 (7) TMI 76 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (14) G. S. T. L. 483 (A. A. R. – GST), [2018] 2 GSTL (AAR) 84 (AAR) – Levy of GST on supply made to related party without consideration – Tripartite Agreement – scope of supply – By virtue of tripartite agreement between NDDB, State Government & Unions, whether the arrangement between NDDB and Unions would be considered as supply between ‘related persons’ in accordance with Schedule 1 of the Central Goods & Service Tax Act, 2017? – developing dairying in the respective states – state governments have entrusted NDDB to run the management, appoint key managerial persons and provide end to end services which ultimately would help the Unions in developing. – Held that:- Section 7 of CGST Act defines ‘supply’. Some of the scope of supply, as per Section 7c of the Act, are the activities specified in Schedule I, made or agreed to be made without a consideration. One of the activities to be treated as a supply even if made withou

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upport to the applicant. In such a situation, there is no kind of relationship between NDDB and the Unions. Hence situation specified at sl no. 5 of Section 15(5) of CGST Act is not found in existence in the transaction between NDDB and WAMUL and NDDB & JMU and accordingly such transactions are not to be considered as related party transactions in GST.
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Whether the applicant would be required to determine value of activities undertaken by them in accordance with Section 15(5) of CGST Act, 2017 read with Rule 28 of the CGST Rules, 2017? – Held that:- Since the answer to the first part of the points raised by the applicant is negative no need to examine the next point of them.
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Ruling:- The transactions undertaken by NDDB and Unions in accordance with the agreements made by NDDB with State Government of Assam and Jharkhand are not to be considered as supply between ‘related persons’ in accordance with Schedule I of Central Goods and Service Tax Act, 2017 read with Section 15 of

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specifically authorized NDDB to undertake any activity entrusted by the central government or any state government where the government requires assistance of NDDB s expertise in the dairy development sector; that as per Section 16(5) of the NDDB Act, the applicant can participate, with the prior approval of the central government, in any organization, financially, managerially, or in any other manner. 1.2 The applicant stated that the state government of Jharkhand & Assam have sought assistance of the applicant to support Jharkhand State Cooperative Milk Producers Federation Limited (JMU) and West Assam Milk Producers Co-operative Union Limited (WAMUL); that arrangement has been entered into by the said state governments and applicant with an objective of reviving the JMU & WAMUL (hereinafter jointly referred to as Unions ) and developing dairying in the respective states; that the state governments have entrusted NDDB to run the management, appoint key managerial persons and

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kind or otherwise. It is also submitted that the applicant has not issued any invoices to state governments or Unions. 1.5 The applicant further submitted that during the earlier regime of service tax, the services so provided by them were not subject to service tax in absence of any kind of consideration; that the situation would remain the same irrespective of the fact that the parties to the contract are related persons; that in GST regime, the transaction between related person would be valued at open market value irrespective of the fact that there is no consideration and price is the sole consideration for supply. 1.6 It is further submitted that according to Section 7 of CGST Act read with Schedule I, the supply of goods or services between related persons, even without consideration, in the course of furtherance of business would be contemplated as supply of goods or service; that in order to be supply, it is essential to understand whether NDDB and Unions would be considered a

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ubmitted that Unions are beneficiaries of the agreement as the agreements are entered into for their growth; that as per the agreement dated 26.9.2013 the scope of WAMUL is limited to provide support to NDDB in managing and running the operations of WAMUL. 1.9 The applicant then on the aspect of who can be considered as service recipient in any transaction referred the decisions of Delhi Tribunal in the case of Paul Merchants Limited Vs. Commissioner of C.Excise, Chandigarh (2013 (29) STR 257 (Tr-Del.) and GAP International Sourcing (India) Pvt.Limited Vs. Commissioner of S.Tax , Delhi (2015(37) STR. 757 (tri-Del.). 1.10 It is also submitted by the applicant that the relationship between parties is identified from the perspective of who is service recipient; that it is logical and legal that the relationship can never be established between the service provider and the beneficiaries. The applicant then submitted that, in absence of any kind of relationship between NDDB and Unions in th

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earning any kind of benefit which means that there are no extra commercial benefit to be earned by the applicant. In view of above, the applicant submitted that nil or zero charges are sole consideration for supply and therefore, the same needs not require revaluation to open market value. 1.12 The applicant further stated that the agreements has originated due to signing of a contract between NDDB and the state governments and the applicant is in a position to control Unions only because of agreements due to which the relationship is formed and in such a situation the agreement because of which the relationship establishes cannot be considered a related party transaction requiring open market valuation; that the relationship is not established between them as a reason of acquiring any stake by either of them or any beneficial interest. 1.13 The applicant further stated that it is logically inappropriate that when the applicant does not charge anything and the arrangement is undertaken

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ion and the corrigendum to earlier application for advance ruling and made at the time of personal hearing. We have also gone through the comments offered by the department vide FNo. IV/16-29/GST/AAR-NDDB/T/17 dated 18.01.2018. 3. Firstly, we would like to see the provisions for the Schedule I of the CGST Act, 2017. Schedule- 1 deals with the activities to be treated as supply even if made without consideration. Section 7 of CGST Act defines supply . Some of the scope of supply, as per Section 7© of the Act, are the activities specified in Schedule I, made or agreed to be made without a consideration. One of the activities to be treated as a supply even if made without consideration, as per clause 2 of Schedule I, is the supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business. 4. Provisions of Section 15 of CGST Act, 2017 provides for valuation of taxable supply of goods

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led by a third person; 7. together they directly or indirectly control a third person; or 8. They are members of the same family. 5 In the present case, pursuant to the agreements made by the applicant with the state government of Jharkhand and Assam, the applicant provides services to Unions. It is also seen that the actual services are received by the concerned State Governments and the Unions are simply beneficiaries of the services performed by the applicant. Thus, there is no question of exercise of control by the applicant over the Unions. Unions are in fact provide support to the applicant to fulfill the purposes as per the agreements made with the state governments and the applicant and in return they receive the benefits of it. 6 By the agreement dated 26th September, 2013, between the State of Assam and NDDB, made with a view to revive WAMUL, a decision is found to have been taken to hand over the management of WAMUL to NDDB under some terms and conditions specified therein.

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ernment of Jharkhand . 8 It would be evident from above that the Unions are only beneficiaries of agreement entered into by the state governments with the applicant. The Unions are required only to provide adequate support to the applicant. In such a situation, we do not find any kind of relationship between NDDB and the Unions. Hence situation specified at sl no. 5 of Section 15(5) of CGST Act is not found in existence in the transaction between NDDB and WAMUL and NDDB & JMU and accordingly such transactions are not to be considered as related party transactions in GST. 9. Since the answer to the first part of the points raised by the applicant is negative no need to examine the next point of them. 10. Considering above, we rule as under:- RULING (i) The transactions undertaken by NDDB and Unions in accordance with the agreements made by NDDB with State Government of Assam and Jharkhand are not to be considered as supply between related persons in accordance with Schedule I of Cen

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2018 (8) TMI 1075 – CESTAT AHMEDABAD – TMI – By-product, Baggase – explanation I to Rule 6 of CCR, 2004 – N/N. 6/2015-CE(NT) dt. 1.3.2015 – case of Revenue is that bagasse being not an excisable goods and cleared from the factory, against consideration, therefore, would come within the scope of Rule 6 of the CCR, 2004 – Held that:- There is no hesitation to hold that even after amendment to Rule 6 of CCR, 2004, ‘bagasse’ which emerges as a waste/by-product, accordingly, falls outside the scope of the Rule, 6 of the Cenvat Credit Rules, 2004 – appeal allowed – decided in favor of appellant. – Appeal No: E/10352/2018-SM – A/11452/2018 – Dated:- 8-5-2018 – Dr. D. M. Misra, Member (Judicial) For Appellant (s): Shri Rohit Lalwani, Advocate For Respondent (s): Shri L. Patra, AR ORDER Per: Dr. D.M. Misra Heard both sides. 2. This is an appeal filed against the order-in-appeal No. VAD-EXCUS-002-APP-346-2017-18 dtd. 25.08.2017 passed by the Commissioner (Appeals), GST & Central Excise-Vapi

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riod after 01.03.2015, considering the amendment to Rule 6 of CCR, 2004. He submits that in view of Explanation-I to Rule 6 (1) of CCR, 2004, the department has alleged that Bagasse being an excisable goods, covered under the scope of the amendment, and accordingly, Bagasse cleared during the period from 01.03.2015 to 30.09.2015, attracts 6% of the value of the said bagasse. It is his contention that even though after amendment to said Rule 6 of CCR, 2004, the process of manufacture remains the same and it emerges as a waste/by-product, only and inevitable during the course of manufacture of Sugar and Molasses. He submits that the ratio laid down by the Hon ble Supreme Court in the case of M/s Union of India vs. M/s DSCL Sugar Ltd – 2015-TIOL-240-SC-CX is squarely applicable to the facts of the present case. 4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 5. I find that the department has dropped the demand on the by-product Bagasse for the period p

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the by-product bagasse. Clause (d) and (h) of the said Rule reads as follows:- (d) "exempted goods" means excisable goods which are exempt from the whole of the duty of excise leviable thereon, and includes goods which are chargeable to "Nil" rate of duty; (h) "final products" means excisable goods manufactured or produced from input, or using input service; 6. The amended definition of excisable goods and manufacture , have been considered by the Hon ble Supreme Court in DSCL Sugar Ltd s case (supra). Their Lordships observed as follows:- 10. In the present case it could not be pointed out as to whether any process in respect of Bagasse has been specified either in the Section or in the Chapter notice. In the absence thereof this deeming provision cannot be attracted. Otherwise, it is not in dispute that Bagasse is only an agricultural waste and residue, which itself is not the result of any process. Therefore, it cannot be treated as falling within the d

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Goods and Services Tax – Started By: – kollengode venkitaraman – Dated:- 7-5-2018 Last Replied Date:- 8-5-2018 – RULE 48(b) OF THE CGST RULES DEALING WITH INVOICE NUMBERING ENDS AS FOLLOWS UNIQUE FOR A FINANCIAL YEAR WHAT DOES IT MEAN? CAN WE USE SL.NO.1TO 5000 IN FY 2017-18 AND AGAIN START WITH SL NO. 1 IN 2018-19? – Reply By Ganeshan Kalyani – The Reply = You cannot start from one again. The number should be unique for each financial year. – Reply By YAGAY and SUN – The Reply = In addition to

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Goods and Services Tax – GST – Dated:- 7-5-2018 – New Delhi, May 7 (PTI) GST Network has invited bids from private entities for 360-degree profiling of taxpayers for early detection of fraud as it seeks to transform into an end-to-end platform for checking GST evasion, from being just a tax collection portal. The analytics company to be roped in will have the mandate for designing and developing a Fraud Analytics System. GST Network has however barred Infosys from bidding for the project to avoid conflict of interest. The system will take about an year to be operational and leverage existing data pertaining to GST registration, return filing and e-way bill, along with the information from other external sources such as Financial Intelligen

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mation on purchasers and sellers as part of returns data, whether the taxpayer deals with sensitive or evasion prone commodities, history of the owner of the company as well as rapid change of promoters, among others. The company, to be appointed for 6 years, would also be required to suggest ways to prevent revenue leakages and forecast revenue growth and other econometric analysis for policy formation. It can also suggest changes in laws, rules/ procedures based on fraud detection to plug loopholes and identify material/evidences which may be shared with tax authorities for prosecution of fraudulent taxpayers. To ensure that there is no conflict of interest, the GSTN has barred Infosys from bidding for the fraud analytics project. Infosys

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encies etc. which will be integrated with the GST fraud analytics system, it added. To ensure full confidentiality of data, GSTN has mandated that the eligible bidder would have to ensure a separate section within their office premises for undertaking the fraud analytics project. GSTN may also place one or two of its employee there for monitoring. GSTN may, in case required, provide desktops and laptops for day-to-day operations for carrying out fraud analytics, said the RFP. Besides, the people involved in the project would not be allowed to carry any storage device such as USB sticks etc. to GSTN premises . The GST Council, chaired by Finance Minister Arun Jaitley and comprising state counterparts, last week approved converting GSTN into

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Goods and Services Tax – Grant of registration under GST Statutes – mistake in providing the PAN number of another firm for the purpose of obtaining registration – To err is human – HC directed the re

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Goods and Services Tax – Detention of goods with vehicle – E-Way Bill No.01 not available – HC directed the Assistant Commissioner, Commercial Tax, Mobile Squad-XI, Kanpur, U.P. to appear before the C

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Goods and Services Tax – GST – Seizure of goods during interstate movement – Power of State Legislature or the State Government has to make law/rules to govern interstate movement of goods – Power to

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Goods and Services Tax – GST – Classification of the PVC floor mat – The present product is made from PVC only and there should be no doubt whatsoever that the same would fall in Chapter 39 which cove

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Goods and Services Tax – Rate of GST – Dried Tobacco Leaves – undergone the process of curing after harvesting of tobacco leaves – to be classfied as unmanufactured tobacco covered in HSN Code 2401 –

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 7-5-2018 – In first nine months of Financial Year 2017-18 when GST was in force w.e.f. 1st July, 2017, GST collections have averaged @ ₹ 89800 crore per month. Effectively it is for eight months as GST is collected in the following month. The GST collection in 2017-18 (9 months) has averaged @ ₹ 89800 crore per month which is on a lower side (provisional but including cess totaling ₹ 7.41 lakh crore). For the first time, GST collection has crossed ₹ 1 lakh crore mark in April 2018. However, this collection pertains to economic activities generated and performed in March, 2018 or earlier based on tax invoices issued during the relevant period. GST coll

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e for the SGST.The buoyancy in the tax revenue of GST reflects the upswing in the economy and better compliance. However, it is usually noticed that in the last month of a financial year, people also try to pay arrears of some of the previous months also and, therefore, this month's revenue cannot be taken either as trend for the future or a signal of economic recovery. It is just a reflection of hectic economic activities in the last month of the financial year. The data indicates that there are more economic activities in inter-state than intra-state as IGST collected is 48% of total tax where as aggregate of CGST and SGST is 43% only. In case of inter-state transactions, only IGST is charged @ GST rate which is sum of rate for CGST a

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cial year and increased tendency of sales and profit booking. In other words, March is not a median month to be compared to other months. Yes, tax compliances have certainly increased under GST regime which may be one of the factors for enhanced tax collections. One needs to wait, watch and see if this could be sustained over a period. It also need to grow atleast at a pace at which economy is growing. GST Council has set a target of ₹ 12 trillion for GST collection for 2018-19, buoyed by higher tax compliance in first year of GST regime. However, Government should look at the revenue collection over a period, say, atleast on a quarterly basis. From 2018-19 fiscal, the government is shifting to a cash basis of accounting where revenue

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GST – States – 15D/2018-State Tax – Dated:- 7-5-2018 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 7th May 2018 NOTIFICATION Notification No. 15D/2018-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. JC(HQ)-1/GST/2018/Noti/1/E-way Bill/ADM-8.-In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Maharashtra Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Maharashtra State, hereby makes

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2018 (5) TMI 1702 – ALLAHABAD HIGH COURT – TMI – Seizure of goods – penalty – E-Way bill – case of petitioner is that State E-Way bill though not required was still downloaded from the portal of the U.P.GST before the interception/seizure memo dated 24.2.2018 – Held that:- The matter is squarely covered by the judgment of this Court in the case of SATYENDRA GOODS TRANSPORT CORP. THRU. PROP. BHUWAN KOHLI & A VERSUS STATE OF U.P. THRU. PRIN. SECY. TAX & REGISTRATION & OTHERS [2018 (4) TMI 807 – ALLAHABAD HIGH COURT] where it was held that on the relevant date i.e. 17.12.2017 there was no requirement of carrying T.D.F. Form-1 in the case of an inter-State supply of goods. In fact on the relevant date there was no prescription of the documents

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nature of Writ of Certiorari quashing the seizure u/s 129(1) as well as imposition of tax and penalty u/s 129 (3) on the good transported in Vehicle No.HR 38/P-7464 from Haryana to Lucknow, as contained in Annexure No.1 & 3 to this writ petition after summoning the records. b. issue a writ in the nature of mandamus directing the Opposite parties to release the goods without any security as well as the truck seized under subsection 1 of section 129, since the State E-Way bill though not required was still downloaded from the portal of the U.P.GST before the interception/seizure memo dated 24.2.2018. c. issue such other suitable writ, order or direction be issued as this Hon'ble Court may deem fit and proper in the facts and circumsta

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2018 (11) TMI 1443 – CESTAT KOLKATA – TMI – Irregular availment of CENVAT Credit – input materials were removed as such by the appellant under the cover of invoices, on payment of an amount equal to the credit taken in terms of Rule 3 (5) of the Cenvat Credit Rules, 2004 – It is the case of the Revenue that since the assessee did not use the inputs in or in relation to the manufacture of finished goods and accordingly, the services used in procuring the inputs would not qualify for availing cenvat credit.
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Held that:- The issue is no more res-integra in view of the various decisions of the Hon’ble High Courts and the Tribunal. This Bench of the Tribunal in the case of Seven Star Steels Ltd. Vs. Commr. Of Central Excise, Customs & S. Tax, BBSR II [2013 (5) TMI 119 – CESTAT KOLKATA] by relying upon the decision of the Tribunal in the case of Chitrakoot Steel & Power Pvt. Ltd. Vs. Commissioner [2007 (11) TMI 135 – CESTAT, CHENNAI] had allowed the appeal filed by the assessee.
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houdhary : This is an appeal filed by the Appellant against the Order-in-Appeal No.11/CE/BBSR-GST/2017 dated 22.11.2017 passed by Commr. of GST, Central Excise & Customs, BBSR. 2. Briefly stated the facts of the case are that the appellant, M/s Bilt Graphic Paper Products Ltd. (formerly known as Ballarpur Industries Ltd.) is engaged in the manufacture of writing and printing paper classifiable under Chapter 48 of the 1st Schedule to the Central Excise Tariff Act, 1985, in its unit Sewa located at Jeypore in the district of Koraput, Odisha. The appellant is also having other manufacturing units located in the State of Maharashtra and Haryana. The appellant availed Cenvat Credit of the Central Excise duty and countervailing duty paid on input materials such as, pulp, sodium chloride, chlorine, starch and lime. The appellant also availed input service credit on GTA service and port service used for procurement and inward transportation of above input materials, in terms of Rule 2 (l)

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e adjudication order and rejected the appeal. Hence, the present appeal before the Tribunal. 3. The ld.Advocate appearing on behalf of the Appellant Company filed a written statement along with copies of relied upon decisions and submits that the recovery provisions under Rule 14 of Cenvat Credit Rules, 2004, are not applicable to the present case inasmuch as the said provisions are applicable to the cases of wrong availment/utilization of the Cenvat Credit. Whereas in the present case, the credit was availed by the appellant against the prescribed documents issued by the service providers towards procurement and transportation of input materials from the port to the factory of the appellant. It is his submission that the extended period of limitation is not at all applicable to the facts of the present case and accordingly, imposition of penalty under Section 11AC of the Central Excise Act, 1944, read with Rule 15 (2) of Cenvat Credit Rules, 2004 is unwarranted since the issue relates

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ion F.No.96/85/2015/CX.I dated 07.12.2015 has observed, on the reversal of cenvat credit in respect of services paid on the input services, as under : B.26- Meerut Zone- CENVAT Credit – Reversal of Cenvat Credit in respect of service tax paid on Input Services : Issue : Rule 3(5) of the Cenvat Credit Rules, 2004 provides as under : When inputs or capital goods, on which CENVAT Credit has been taken, are removed as such from the factory, or premises of the provider of output service, the manufacturer of the final products or provider of output service, as the case may be, shall pay an amount equal to the credit availed in respect of such inputs or capital goods and such removal shall be made under the cover of an invoice referred to in rule 9 An audit objection has been raised that Cenvat Credit taken in respect of service tax paid on input services like Customs Brokers charges, Clearing and Forwarding Agencies Services (C&F), GTA etc. used for procurement/transportation of inputs/c

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ich are available for reuse would not be fair to the trade. Therefore, the conference concluded that the present rule represents the correct provision in accordance with the principles of input tax credit. Rule 3(5) of the Cenvat Credit Rules, 2004, does not need any amendment. Audit Para may be replied accordingly . 7. I find that the issue is no more res-integra in view of the various decisions of the Hon ble High Courts and the Tribunal. This Bench of the Tribunal in the case of Seven Star Steels Ltd. Vs. Commr. Of Central Excise, Customs & S. Tax, BBSR II reported in 2013 (30) STR 532 (Tri.-Kolkata) by relying upon the decision of the Tribunal in the case of Chitrakoot Steel & Power Pvt. Ltd. Vs. Commissioner : 2008 (10) S.T.R. 118 (Tribunal) had allowed the appeal filed by the assessee. Relevant Paras 5 & 6 of the decision of the Tribunal s decision in the case of Seven Star Steels Ltd. (supra) are reproduced below : 5. Heard both sides and perused the records. I find

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ng iron ore to the factory were required to be reversed under Rule 3(5) of Cenvat Credit Rules, 2004. I do not find merit in the said allegation of the Department on two counts; firstly, the input iron ores after being brought to the factory, were subjected to the process of screening and process of screening as explained by their ld. Advocate, would definitely a part of the manufacturing process. After the iron ores are subjected to the process of screening, the same could not be called as input as such. Secondly, I find that Rule 3(5) of the Cenvat Credit Rules, 2004, is directed for reversal of Cenvat credit on inputs or capital goods and the same is not applicable to the credit availed on the input services . In this connection, the Hon ble High Court of Punjab & Haryana in the case of Commr. of Central Ex., Chandigarh-I v. Punjab Steels (cited supra), had observed at Para 10, which reads as under : 10. Be that as it may, however, still even on merits, this court finds that the

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nalogy even if in one provision both the terms have been used, the same should be read in the other provision as well, where it has not been specifically mentioned, has no legs to stand, as the tax cannot be levied merely by inference or presumption. It is not possible to assume any intention or governing purpose of the statute more than what is stated in the plain language. Words cannot be added or substituted so as to give a particular meaning. …… 6. The same view was taken by this Tribunal in the case of Chitrakoot Steel & Power Pvt. Ltd. v. Commr. of Central Excise, Chennai (cites supra). The relevant portion of the Order of the Tribunal in the case of Chitrakoot Steel & Power Pvt. Ltd. is reproduced below : 5. On a careful study of the statutory provisions, it is seen that when the credit availed inputs or capital goods are removed from the factory of the assessee, sub-rule (5) of Rule 3 of the Cenvat Credit Rules, 2004 provides for recovery of equal amount of credit.

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Goods and Services Tax – Started By: – Manoj Kumar – Dated:- 6-5-2018 Last Replied Date:- 8-5-2018 – Dear Sirs, Whether ITC is admissible for the followings:-1. Uniforms purchased for employees.2. Stationery items and house keeping materials3. Monthly taxi fare paid for pick up and drop up at home4. GST paid to Service Provider for EPF of employees5. GST paid for Water Can (20 ltrs), Pet bottles (500 ml & 1000 ml)6. Courier Charges7. GST paid to Service Provider for Air Freight Service (Export) and Ocean Freight Service(Import) – Reply By YAGAY and SUN – The Reply = 1. Uniforms purchased for employees.Yes2. Stationery items and house keeping materials. Yes3. Monthly taxi fare paid for pick up and drop up at home. No4. GST paid to Servi

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He has furnished the return.If the inputs are received in lots, he will be eligible to avail the credit only when the last lot of the inputs is received.He should pay the supplier, the value of the goods or services along with the tax within 180 days from the date of issue of invoice, failing which the amount of credit availed by the recipient would be added to his output tax liability, with interest [rule 2(1) & (2) of ITC Rules]. However, once the amount is paid, the recipient will be entitled to avail the credit again. In case part payment has been made, proportionate credit would be allowed. – Reply By Ganeshan Kalyani – The Reply = Input tax credit is eligible on the inward supplies made in course or furtherance of business subject

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Goods and Services Tax – Started By: – Prabha karan – Dated:- 6-5-2018 Last Replied Date:- 8-5-2018 – My old GSTIN is 33FUZPS8055P1Z7, Its automatically deleted from server, the GST officials told take a New GST , so we get a new GSTIN 33FUZPS8055P3Z5. We have collect the GST amount from our clients with a old no. How to file the GST ? – Reply By YAGAY and SUN – The Reply = Bring this issue in the knowledge of the Jurisdictional Commissioner. Inform you customer about it as ITC issue may creep in. Write to GRIEVANCE REDRESSAL PORTAL FOR GST https://selfservice.gstsystem.in/ – Reply By Swapnil Bugde – The Reply = 1. Had you activated your profile on the GST Portal? If you had, then you should be able to see the status of your old TIN as Pro

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Goods and Services Tax – Started By: – Ashwini Hegde – Dated:- 6-5-2018 Last Replied Date:- 8-5-2018 – Whether toll charges, permit charges and parking charges collected indicated separately in the invoice as reimbursement chargeable to GST? – Reply By Alkesh Jani – The Reply = Sir, expenses incurred by the recipient on behalf of the supplier, incidental expenses like commission & packing incurred by the supplier, interest or late fees or penalty for delayed payment and direct subsidies (except government subsidies) are required to be added to the price (if not already added) to arrive at the taxable value (refer Section 15(2) of the CGST Act, 2017). In view of above, I am of the view that, toll charges, permit charges and parking char

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d 28.6.2017 exempts gist payable on toll charges collected by the person in charge of the toll booth.station. It is not exempting inclusion of toll charges in the value of the goods or services or both supplied. In view of the provisions of Section 15 (2) (c) of CGST Act 2017 incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services is includible in the value of supply. Therefore except CGST, SGST or UTGST all other expenses incurred for the supply is includible in the value of supply. – Reply By Ashwini Hegde – The R

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nings. A pure agent means a person who:- (a) enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both; (b) neither intends to hold nor holds any title to thegoods or services or both so procured or provided as pure agent of the recipient of supply; (c) does not use for his own interest such goods or services so procured; and (d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for the supply he provides on his own account. Some examples of pure agent are: 1. Port fees, Port charges, Custom duty, dock dues, transport charges etc. paid by Customs Broker on behalf of ow

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Goods and Services Tax – GST – Transition of KKC Credit as ITC – Whether accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD)

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Goods and Services Tax – Incomplete E-way bill – GST – Seizure of goods with vehicle – detention on the ground that Part-B of e-way bill was incomplete – Merely of none mentioning of the vehicle no. i

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Goods and Services Tax – Started By: – nandankumar roy – Dated:- 5-5-2018 Last Replied Date:- 7-5-2018 – DEAR SIR, SUPPLIER OR CREDITORS ISSUED CREDIT NOTE SHOWING IN GSTR2 CAN WE WE TAKE OUR GSTR1 BY TREAT AS DEBIT NOTE PL CONFIRM OR WHETHER CREDITORS ITC ONLT TO BE SHOWN IN ONLY IN 3B RETURN TILL WAIT SUBMISSION OF GSTR2 IN FUTURE. WITH REGARDS, N K ROY – Reply By Alkesh Jani – The Reply = Sir, Section 34 of the CGST Act, 2017 provides for issuance of credit notes for post supply discounts or

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Goods and Services Tax – Started By: – Pradeep Kumar – Dated:- 5-5-2018 Last Replied Date:- 25-6-2018 – Dear Sir,We have filed LUT online for the year 2018-19 on 04.04.18.Now we want to take print out of Acknowledgement, how this is possible.Please help – Reply By YAGAY and SUN – The Reply = LUT shall be deemed to be accepted on Generation of ARN, No Documents required to be physically submitted to Jurisdictional Office: CBIC Circular No. 40/14/2018-GST dtd. 06-04-2018 In a recent circular issued by the Central Board of Indirect Taxes and Customs (CBIC), the board made clarifications on issues related to the furnishing of Bond / Letter of Undertaking (LUT) for exports. The circular clarified that a Letter of Undertaking (LUT) shall be deemed to be accepted as soon as an acknowledgement bearing the Application Reference Number, is generated online. It further clarified that no documents are required to be physically submitted to the jurisdictional office for acceptance of LUT. The Circ

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y Pradeep Kumar – The Reply = Sir,If we follow the above, we can get the filed LUT application only.We require Acknowledgement for LUT (online) – Reply By YAGAY and SUN – The Reply = Your ARN is your acknowledgment. – Reply By SALIM NADAF – The Reply = Your ARN No. is your LUT No. and mention in your export invoice – Reply By YAGAY and SUN – The Reply = We endorse the view of Mr. Salim. – Reply By Pradeep Kumar – The Reply = Dear Sirs, As per Circular 40/14/2018 dt 06.04.18, it is stated that an acknowledgement will be generated (online) with ARN and that is the proof of acceptance of LUT. But when we submitted our application , we have not received such acknowledgement but email confirmation only received. We are not able to print any such said acknowledgment from our portal. Now, Land customs authority at Nepal border is asking for the acknowledgement to pass the consignment to Nepal. They have shown one acknowledgement submitted by another Tax payer. E mail confirmation for LUT is n

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ut application form filled for applying LUT as that is acceptable at border by customs. – Reply By YAGAY and SUN – The Reply = Please check the procedure as stated above, you will find the ARN in My Applications. Further, there is no such acknowledgement as you people are asking for. You may write to GSTN in this regard if you are facing such issues at border. – Reply By SANJEEV JADHAV – The Reply = Dear Sirs, After submission of LUT, acknowledgement is receiving immediately on screen, which we have to keep for our record. Regarding ARN number for LUT submitted, which will also appears in the downloaded file of Form RFD-11. In that along with all details, status will be showing as Submitted and also date of submission. It is enough evidence of submission of LUT. With the help of this, officer at check post can also verify details of submission of LUT in portal. – Reply By ARPITHA SS – The Reply = sir as u said we can not get the LUT acknowledgement later on we get only LUT application

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Goods and Services Tax – GST – Dated:- 5-5-2018 – Subsequent to the decisions taken in the 27th GST Council meeting held on (04.05.2018), two Group of Ministers (GoMs) have been constituted. The first GoM shall consider the issues relating to Incentivizing digital payments in the GST regime . Shri Sushil Kumar Modi, Deputy Chief Minister, Bihar is convenor and other members of this GoM are Shri Nitinbhai Patel, Dy. Chief Minister, Gujarat; Capt. Abhimanyu, Excise & Taxation Minister, Haryan

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 5-5-2018 – The provisions on anti-profiteering are contained in the GST law as per following provisions: CGST Act, 2017 Section 171 on Anti-profiteering measures. IGST Act, 2017 Section 20 which stipulate that provisions of the GST Act, 2017 shall apply mutatis mutandis to IGST Act. UTGST Act, 2017 Section 21 which stipulate that provisions of GST Act, 2017 shall apply mutatis mutandis to UTGST Act. SGST Act, 2017 Section 171 on Anti-profiteering measures. The Rules for Anti Profiteering are contained in Chapter XV (Rule Nos. 122 to 137) of the Central Goods and Services Tax Rules, 2017. The GST law contains a provision on anti-profiteering measure as a deterrent for trade and industry to enjoy unjust enrichment in terms of profit arising out of implementation of Goods and Services Tax in India, i.e., anti-profiteering measure would obligate the businesses to pass on the cost benefit arising out of GST implementation to

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in case it finds that the price being charged has not been reduced consequent to reduction in rate of tax or allowance of input tax credit. During the two years of initial transition into GST regime, Anti-Profiteering Authority (APA) will step in and may ask businesses that have not passed on full benefits of reduced tax burden to consumers to make up for such benefit, with interest. Judicial Pronouncement There provisions have been subjected to judicial scrutiny by the National Anti-Profiteering Authority (NAA) set up under the CGST Act, 2017 recently in Dinesh Mohan Bharadwaj v. M/s Vrandavaneshwree Automotive Pvt. Ltd [ 2018 (4) TMI 1377 – THE NATIONAL ANTI-PROFITEERING AUTHORITY ] vide Order dated 27.03.2018 [Case No. 1/2018 instituted on 27.02.2018] Important Dates 01.11.2017 Application filed before Standing Committee [Rule 123 (1)] 28.04.2017 Vehicle booked 11.07.2017 Vehicle delivered & invoice issued with GST 29.11.2017 Referred / received by Director General of Safeguard

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. We find that the respondent (Honda car dealer) has given details of all the basic components of the price of the car purchased by the applicant … and benefit of ₹ 10,550 on account of reduction of tax by about 2 per cent viz. from 31.254 percent (pre GST) to 29 percent (post GST) has already been passed on to the applicant and the amount of ₹ 10,550 is inclusive of the ITC (input tax credit) … therefore, no additional benefit on account of ITC is required to be paid by the respondent . It was thus held that the respondent (Honda car dealer) has not contravened the provisions of Section 171 of the CGST Act, 2017, and accordingly, there was no merit in the application of Dinesh Mohan Bhardwaj (complainant or applicant), which was filed under Rule 128 of the CGST Tax Rules, 2017 and the same was dismissed. Details of Complaint The complainant had alleged that he was not given benefit of reduced rate of tax which amounted to profiteering by the respondent and hence action

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.e.f. 1.7.2017, ex-showroom price was subsequently changed which was charged from the customer. The car dealer also submitted the following documents to substantiate its stand: Audited Balance Sheet & Profit & Loss account for the FY 2016-17, Copies of purchase invoices from April to September, 2017, Copies of retail invoices from April to September, 2017, Copies of returns filed with the Commercial Taxes Department from April to June, 2017, Price Lists (pre-GST & post-GST), and Copies of Service Tax returns from April to September, 2017. DGSG Stand Director General of Safeguards (DGSG) investigated the complaint on the following two grounds: Whether there was substantial reduction in the rate of tax, and Whether the benefit of reduction in tax rate had been passed on to the applicant. DGSG found that the dealer s margin was taken wrongly by applicant as ₹ 25826 instead of ₹ 33619 and that the contention of the applicant that the total incidence of tax on the ca

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st -GST ex-showroom prices of the car purchased by the applicant were also worked out by the DGSG as per Table B below: Table B – Comparative Prices Particulars Factor Pre-GST (in Rs) Post-GST (in Rs) Basic price of Honda Car Model : WR WR-V.1.2VX MT (i-VTEC) A 6,59,175 6,58,718 Excise Duty @ 12.5% B=A*12.5% 82,397 – NCCD @ 1% C=A*1% 6,592 – Auto Cess @ 0.125% D=A*0.125% 824 – Infra Cess @1% E=A*1% 6,592 – Ex-factory Price F= Add A to E 7,55,579 6,58,718 CST @ 0.05% G=F*05% 378 – Freight H 4,452 4,260 Transit Insurance I 121 108 Dealer Landed Price J=Add F to I 7,60,530 6,63,086 Dealer Margin K 33,619 33,619 Dealer Price L=J+K 7,94,149 6,96,705 VAT @ 14.5% M=L*14.5% 1,15,152 GST+Cess @ 29% N=L*29% 2,02,044 Ex-showroom price of Alabaster Silver colour car O=L+M/N 9,09,300 8,98,750 Additional cost of Orchid White colour car P 4,000 Ex-showroom price of Orchid white colour car Q=O+P 9,13,300 Price charged from the applicant 8,98,750 Benefit passed on to the applicant (excluding ₹ 4,

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of base colour by an amount of ₹ 10,550/-. The Authority, on benefit of input tax credit, observed that the applicant has not understood the provisions of Section 171 of the CGST Act, 2017 and the DGSG's report in its true spirit and context. The entire scheme of GST is ITC based i.e. the recipient of the goods and services takes credit of GST paid by him on purchase of goods and services and uses such ITC while discharging GST output tax liability on supply of goods and services. The benefit of ₹ 10,550/- on account of reduction of tax by about 2% viz. from 31.254% (pre-GST) to 29% (post-GST), as discussed above, had already been passed on to the applicant and the amount of ₹ 10,550/- is inclusive of the ITC as has been calculated in Table 'B' Therefore, no additional benefit on account of ITC is required to be paid by the respondent. Thus, the contention of the applicant is not valid and deserves to be rejected. The authority thus concluded that the prov

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GST – States – 002/2018-GST – Dated:- 5-5-2018 – GOVERNMENT OF ASSAM ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHAT1-6 ORDER No. 02/2018-GST Dated Dispur, the 5th May, 2018. Subject: Incidence of GST on providing catering services in train. No. CT/GST-12/2017/62.- Different GST rates are being applied for mobile and static catering in Indian Railways which is presently leading to a situation whereby the same licensee (selected by Indian Railways/IRCTC) supplying the same food would be subjected to different GST rates depending on whether it is mobile or static catering, as also which variant of mobile catering it is [pre-paid (without option), pre-paid (with option) or post-paid]. The rate difference is resultin

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GST – States – 001/2018-GST – Dated:- 5-5-2018 – GOVERNMENT OF ASSAM ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHAT1-6 ORDER No. 01/2018-GST Dated Dispur, the 5th May, 2018. Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Assam Goods and Services Tax Rules, 2017. No. CT/GST-12/2017/61.- In exercise of the powers conferred by sub-clause (iii) of clause (b) of sub-rule (4) of rule 117 of the Assam Goods and Se

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