Author: admin_gst

2018 (5) TMI 645 – GUJARAT HIGH COURT – TMI – Constitutional vires of Section 109 of the Central Goods & Services Tax Act, 2017 as also that of the Gujarat Goods & Services Tax Act, 2017 – main contention of the petitioners is that the Act envisages constitution of such Tribunals comprising of one Judicial and two Technical members.
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Notices issued.
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Since vires of Central legislation are under challenge, let there be notice to the Attorney General also. – Special Civil Application No. 7129 of 2018 Dated:- 5-5-2018 – MR. AKIL KURESHI AND MR. B.N. KARIA, JJ. For The Petitioner : Hiral U. Mehta, Nipun P. Singhvi and Vishal J. Dave, Advs. ORDER Akil Kureshi, J. – Petitioners have challenged the constitutional vires of Section 109

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GST – States – 02/2018-GST – Dated:- 5-5-2018 – GOVERNMENT OF ASSAM ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHATI-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 resulting

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GST – States – 01/2018-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 Ser

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2018 (7) TMI 1492 – AUTHORITY FOR ADVANCE RULING – MAHARASHTRA – 2018 (15) G. S. T. L. 439 (A. A. R. – GST) – Classification of services – Outdoor catering services or not? – company is engaged in the business of supply, by way of and as a part of and in any other manner whatsoever of goods, being food and any other article for human consumption or drink.
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The company (Merit Hospitality) has entered into a contract for supply of food to the employees of the company say 'A' Ltd. – Merit Hospitality has to supply the food at 'A' Ltd.'s premises. The distribution of the food is directly done by the staff of 'A' Ltd. The menu and the material specifications are mentioned in the contract and also the rate for various items are pre-determined between Merit Hospitality and the company – the billing is done by Merit Hospitality directly to the company on monthly basis and payment is received from the company to Merit Hospitality directly – Whether the activity be called as canteen activi

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door caterers under the GST Act and that the company is engaged in the business of supply, by way of and as a part of and in any other manner whatsoever of goods, being food and any other article for human consumption or drink – the service being provided by the company would clearly fall under Group 99633 – Food, edible preparations, alcoholic and non-alcoholic beverages serving services and further under service code 996337 – Other Contract Food Services which are in the nature of outdoor caterer services and would be taxable under Serial No. 7 Heading 9963 (v) @ 18% under GST as applicable.
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Natural bundling of services or not? – In addition to supply of food on the request of the client Merit Hospitality Services Pvt. Ltd. also undertake the services of distribution of food for which Merit Hospitality raises separate bill charging 18% GST/SGST – Can both the activities put together i.e. supply and distribution of food to the employees of 'A' ltd as canteen services and applica

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utdoor catering services are being provided to the Employees Cooperative Society which would be taxable @ 18% only.
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The Merit Hospitality has entered into a contract with a company called say “B” Ltd. “B” Ltd. is having its unit in SEZ area ( Special Export Zone). The supply of food is done by Merit Hospitality to the employees of “B ” Ltd. and payment for the same is made by the employees of “B ” Ltd. directly to Merit Hospitality – Can Merit Hospitality claim that since the food is supplied directly to SEZ area hence no GST is applicable? – Held that:- The benefit of zero rated supply would be allowed to a domestic unit only if supply of goods or services to a SEZ unit or developer is only in respect of authorized operations as mentioned in the Letter of Approval of the Development Commissioner as per Section 15(9) of the SEZ Act – In the case details provided by the applicant in Case IV, it is not forthcoming whether 'B Ltd' is an authorized unit in SEZ as per Section 15 (9) o

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Borhade (Member) and 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 the MGST Act"] by Merit Hospitality Services Private Ltd., the applicant is seeking an advance ruling in respect of the following questions : The company is registered as "Outdoor Caterers" under the GST Act. It was also registered in the same category under service tax regime The company is engaged in the business of supply, by way of and as a part of and in any other manner whatsoever of goods, being food and any other article for human consumption or drink. In nutshell it is providing snacks and food for breakfast, lunch, evening tea and dinner to the employees of various companies. The food

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sis and payment is received from the company to Merit Hospitality directly as per the terms of payment mentioned in the contract. Question: Whether on the facts and circumstances of abovementioned case can the above activity be called as canteen activity and the applicable rate of 5% be charged on our bills? Case II) The facts mentioned in Case I remains the same except that in addition to supply of food on the request of the client Merit Hospitality Services Pvt. Ltd. also undertake the services of distribution of food for which Merit Hospitality raises separate bill charging 18% GST/SGST Question : Can both the activities put together i.e. supply and distribution of food to the employees of 'A' ltd as canteen services and applicable rate of 5% be charged on our bills? Case III) The employees of 'A' Ltd. have formed "Employees Co-op. Society " which is registered under The Societies Registration Act. The Employees Co-op. Society is running a canteen for the e

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nd hence applicable GST rate is 5% only? At the outset we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / MGST Act would be mentioned as being under the "GST Act". 02. FACTS AND CONTENTION – AS PER THE APPLICANT The submission, as reproduced verbatim, could be seen thus – "Provisions of law, applicants view point & submissions on issues on which advance ruling is sought. The services under discussion fall under SAC classification No 996333 Where under notification no [Serial No. 7(i) of notification No. 11/2017-CT (Rate) as amended vide notification No. 46/2017-CT (Rate) dated

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ue of running a canteen for its employees by a company either by itself or through an outside caterer is on the same line and hence should be considered under the same principles where it is clarified that tax rate will be 5% without input tax credit as such services fall under category (i)under column 3 of serial no 7 notification No. 46/2017-CT (Rate) dated 14.11.2017" 03. CONTENTION – AS PER THE CONCERNED OFFICER The submission, as reproduced verbatim, could be seen thus- " 1. Case I) Question: Whether on the facts and circumstances of above mentioned case can the above activity be called as canteen activity and the applicable rate of 5% be charged on our bills? Reply: No Comments: The activity of canteen is to supply services to beneficial members. In this case it is agreement of supply of food and Beverages to another company. This activity falls under the outdoor catering. The notification Dt. 28.06.2017 vide entry No.7 under Heading 9963 ( Accommodation food and bevera

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company on the basis of agreement and hence it is purely outdoor catering service. Further the notification dt. 14.11.2017 has not changed the position of the supply by outdoor caterers given in original notification dt. 28.06.2017 in Clause V. Hence, the activity of the dealer cannot be called as canteen activity and liable to pay tax @ 9% as outdoor caterer. 2. Case 2) Question : Can both the activities put together i.e. supply and distribution of food to the employees of 'A' Ltd. be called as canteen services and applicable rate of 5% be charged on our bills ? Reply: No Comment: As above 3. Case 3) Question : Can such circumstances can it still be claimed that Merit Hospitality is running a canteen and the applicable rate of 5% be charged on our bills ? Reply: No Comment: As above 4. Case 4) Question: (a) Can Merit Hospitality claim that since the food is supplied directly to SEZ area hence no GST is applicable ? or (b) Can Merit Hospitality claim that it is running a cante

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her article for human consumption or drink is supplied, The agreement made with Colgate Global Business services Pvt. Ltd. clearly mentions that the arrangement is on principal to principal basis and payment to be made by company directly to the contractor as per annexure B of the agreement. Further it mentions that contractor has agreed to provide catering services to the company at the canteen premises of L & T business park. Further there is no relevance of employees (who are ultimate beneficiary of the catering services) with the contractor as per the terms and conditions of the agreement as supply made by the contractor for valuable consideration is to the company. Hence catering service of the contractor can not to be treated as supply by canteen and GST will be applicable at the rate 9% each under CGST & SGST. 2 2. Case 2) Question : Can both the activities put together i.e. supply and distribution of food to the employees of 'A' Ltd. be called as canteen service

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available if the catering service is provided to the educational institution which runs canteen or mess for its students, faculty and staff. Hence applicable rate will be 9% each under CGST & SGST. 4 4. Case 4) Question : (a) Can Merit Hospitality claim that since the food is supplied directly to SEZ area hence no GST is applicable? or (b) Can Merit Hospitality claim that it is running a canteen in SEZ area hence no GST is applicable? or (C) Can Merit Hospitality claim that it is running a restaurant in SEZ area and hence applicable GST rate is 5% only? M/s.UBS Business Solutions (India) Pvt. Ltd. As per the terms and condition of the agreement, the supplier has to provide catering service and staff cafeteria in the office premises of UBS Though the supply is made to the SEZ area, same is not relevant with the purpose of the SEZ. Further it can not be treated as restaurant in SEZ area. Hence, the GST will be applicable at rate of 9% each under CGST & SGST. 04. HEARING The case

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ence as presented. However, the fact common to all, as informed, is that the food is prepared at the applicant's own kitchen and is distributed to various companies at different locations. The situations could be seen thus – Case I The company (Merit Hospitality) has entered into a contract for supply of food to the employees of the company say 'A' Ltd. The contract is signed between Merit Hospitality and 'A' Ltd for supply of food. As per the terms of contract Merit Hospitality has to supply the food at 'A' Ltd.'s premises. The distribution of the food is directly done by the staff of 'A' Ltd. The menu and the material specifications are mentioned in the contract and also the rate for various items are pre-determined between Merit Hospitality and the company. The billing is done by Merit Hospitality directly to the company on monthly basis and payment is received from the company to Merit Hospitality directly as per the terms of payment mentione

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facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year nor having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. 6 – (ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent. Explanation.- "declared tariff" includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 6 – (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply

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cash, deferred payment or other valuable consideration. 9 – (vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent. Explanation.- "declared tariff" includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 9 – (vii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable considera

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case of services by a restaurant, eating joint including mess and canteen as per relevant entry produced above. In order to ascertain whether the activities of the applicant would fall under Sr. No. 7, Heading 9963(i) of the above referred Notification, we would be required to examine as to what a restaurant, eating joint, mess and canteen are. We find that "restaurant", as per Cambridge English Dictionary is : "a place where meals are prepared and served to customers". "A place of business where people can choose a meal to be prepared and served to them at a table, and for which they pay, usually after eating. However we find that with the progress of time and civilization and further increasing demands and expectations from restaurants by customers and also the restaurants with intent to further grow their businesses have started providing "take away" or even "home delivery" services to customers as per their instant order out of the items

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aurant, that "canteen" is a small cafeteria or snack bar, especially one in a military establishment, school or place of work while "restaurant" is an eating establishment in which diners are served food at a table and it is outside the premises of military establishment, school or place of work. Thus broadly we find that "a canteen is mostly referred to as an eating place provided by an organization, college, university, military, police, government, for the staff/students workforce. In the present application we find that the applicant has clearly stated that they are not providing services to any college, university, military, police or government but to only business organizations or companies or their employees as per different situations mentioned by the applicant in his application. Thus in view of their question in regard to Case-I, we are required to check if their services as per Case-I can fall under providing of canteen services in a company or indu

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facilities inside it and mostly facilities such as empty LPG cylinder, furniture, refrigerator, water cooler, cooking and serving utensils etc. being all or some of these items are provided by the company on returnable basis in good and proper condition. (3) Generally water and electricity is also provided by the company on chargeable or maybe non chargeable basis. (4) Most of the food, snacks or tea and coffee are generally cooked or prepared in tine canteen itself. (5) The items are sold to the employees directly by the contractor at agreed prices which are mostly subsidized and the sale amounts are collected by the contractor themselves. However prepaid meal vouchers may also be given to employees by the company which are to be accepted by the contractor. (6) The contractor may be required to serve to employees by counter service or even table service in respect of senior officials of the company. (7) The company communicates to the contractor only approximate estimated quantity con

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specific type of restaurant that mainly serves fast food cuisine and has minimal table service. In the same way we find that in common parlance a "mess" is a place where soldiers/police or any other organized force persons eat their food. On going through the situation as per submissions made by the applicant as per Case-I and corresponding details in respect of this situation claimed to be represented and submitted by the applicant as per copy of submitted agreement between Colgate Global Business P. Ltd. and Merit Hospitality Services P Ltd dated 01.12.2017, we find that the details as per Case-I submitted by the applicant in his Advance Ruling application are not in complete congruence with the details as visible in the agreement referred above and in view of this we will take up the issue for decision taking into consideration the facts and details as submitted by the applicant as per Case-I in the application and not as per claimed representative contract as submitted.

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e company say 'A' Ltd. The contract is signed between Merit Hospitality and 'A' Ltd for supply of food. /Is per the terms of contract Merit Hospitality has to supply the food at 'A' Ltd.'s premises. The distribution of the food is directly done by the staff of' A' Ltd. The menu and the material specifications are mentioned in the contract and also the rate for various items are pre-determined between Merit Hospitality and the company. The billing is done by Merit Hospitality directly to the company on monthly basis and payment is received from the company to Merit Hospitality directly as per the terms of payment mentioned in the contract. Question: Whether on the facts and circumstances of abovementioned case can the above activity be called as canteen activity and the applicable rate of 5% be charged on our bills ?". From the detailed facts as given by the applicant in Case-I and our detailed discussions above in respect of restaurant, canteen,

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and rate are as per contract of supply of food entered into between the applicant and M/s A Ltd. (v) The billing is done by the applicant directly to M/s A Ltd. on monthly basis and the payment is received from M/s A Ltd. as per contract. Thus as per the above details and discussions it is clearly visible that the service being provided by the applicant would not be covered under Serial No. 7 Heading 9963 (i) of Notification No. 11/2017 as amended. Now as we find that the services of the applicant are not covered under the above entry of Notification No. 11/2017 where the applicable rate of tax is 5%, therefore we are required to ascertain as to where the service being provided by the applicant would fall and what would be the tax rate applicable to them. In view of this now we examine the definition of "caterer" and "outdoor caterer" and see if the services being provided by the applicant merit classification under this service and would be liable to tax accordingl

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n before us, the applicant himself has stated that they are registered as outdoor caterers under the GST Act and that the company is engaged in the business of supply, by way of and as a part of and in any other manner whatsoever of goods, being food and any other article for human consumption or drink. In nutshell that it is providing snacks and food for breakfast, lunch, evening tea and dinner to the employees of various companies and that the food is prepared at their own kitchen and it is distributed to various companies at different locations and it is also visible that the applicant is providing the services at a place which is not his own and is neither provided to him by way of tenancy and nor in any other way. Further in respect of details as given in Case-I we find that the company in its contract with "A Ltd", they have to supply the food at A Ltd.'s premises and the distribution of food is directly done by the staff of A Ltd,. The menu and the material specifi

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he above classification of the services being provided by the applicant as per Case-I details would be taxable under Serial No. 7 Heading 9963 (v) @ 18% under GST as applicable. Case II) The facts mentioned in Case I remains the same except that in addition to supply of food on the request of the client Merit Hospitality Services Pvt. Ltd. also undertake the services of distribution of food for which Merit Hospitality raises separate bill charging 18% GST/ SGST Question: Can both the activities put together i.e. supply and distribution of food to the employees of 'A' Ltd. be called as canteen services and applicable rate of 5% be charged on our bills? In view of the detailed discussions in respect of Case-I above, the undertaking of additional responsibility of services of distribution of food by the applicant would in no way impact the classification or taxability of the services being provided by the applicant as per discussions in respect of Case-I above. Case III) The emplo

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bove. Case IV) The Merit Hospitality has entered into a contract with a company called say "B" Ltd. "B" Ltd. is having its unit in SEZ area (Special Export Zone). The supply of food is done by Merit Hospitality to the employees of "B" Ltd. and payment for the same is made by the employees of "B" Ltd. directly to Merit Hospitality. Case IV – Question a) a) Can Merit Hospitality claim that since the food is supplied directly to SEZ area hence no GST is applicable? In view of the details given in Case-IV above we would be required to examine the provisions of IGST Act, 2017 and SEZ Act, 2005. We find that Section 16 (1) of the IGST Act relating to 'zero rated supply' reads as under;- "zero rated supply" means any of the following supplies of goods or services or both, namely:- (a) Export of goods or services or both; or (b) Supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit. We

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in compliance of procedure prescribed in Section 15 of the SEZ Act, 2015 can be called a SEZ unit. Section 15 of the SEZ Act, 2005 is reproduced as under:- 15. (1) Any person, who intends to set up a Unit for carrying on the authorised operations in a Special Economic Zone, may submit a proposal to the Development Commissioner concerned in such form and manner containing such particulars as may be prescribed: Provided that an existing Unit shall be deemed to have been set up in accordance with the provisions of this Act and such Units shall not require approval under this Act. 15. (2) On receipt of the proposal under sub-section (1), the Development Commissioner shall submit the same to the Approval Committee for its approval. 15. (3) The Approval Committee may, either approve the proposal without modification, or approve the proposal with modifications subject to such terms and conditions as it may deem fit to impose, or reject the proposal in accordance with the provisions of sub-sec

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ided that before disposing of an appeal, the appellant shall be given a reasonable opportunity of being heard. 15.(8) The Central Government may prescribe,- (a) the requirements (including the period for which a Unit may be set up) subject to which the Approval Committee shall approve, modify or reject any proposal referred to in sub-section (3); (b) the terms and conditions, subject to which the Unit shall undertake the authorised operations and its obligations and entitlements. 15. (9) The Development Commissioner may, after approval of the proposal referred to in sub-section (3), grant a letter of approval to the person concerned to set up a Unit and undertake such operations which the Development Commissioner may authorise and every such operation so authorised shall be mentioned in the letter of approval. From the detailed provisions of Section 16 of the IGST Act and Section 15(1) to 15(9) of the SEZ Act, we find that the benefit of zero rated supply to domestic unit will be allow

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Ltd or its employees is covered under authorized operations as allowed/approved by the Development Commissioner. If it is not covered under authorized operations then this supply of food by the applicant to SEZ employees would not be eligible for the benefit of zero rated supply. Case IV – Question b) b) Can Merit Hospitality claim that it is running a canteen in SEZ area hence no GST is applicable? In view of the detailed discussions in respect of situations of Case-I, Case-II and Case-Ill above, it is clear that the applicant cannot claim that they are running a canteen in SEZ. Rather their service would be in the nature of outdoor catering service as per discussions in detail above. Case IV – Question c) c) Can Merit Hospitality claim that it is running a restaurant in SEZ area and hence applicable GST rate is 5% only? In view of the detailed discussions in respect of situations of Case-I, Case-II and Case-Ill above, the applicant cannot claim that they are running a restaurant in

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ply and distribution of food to the employees of 'A' Ltd. be called as canteen services and applicable rate of 5% be charged on our bills? A. Answered in the negative. Case III Q. Under such circumstances can it still be claimed that Merit Hospitality is running a canteen and the applicable rate of 5% be charged on our bills? A. Answered in the negative. Case IV Q.a Can Merit Hospitality claim that since the food is supplied directly to SEZ area hence no GST is applicable? A.a In view of the findings above the said question cannot be answered. Q.b Can Merit Hospitality claim that it is running a canteen in SEZ area hence no GST is applicable? A. b In view of the detailed discussions above, the question is answered in the negative. Q.c Can Merit Hospitality claim that it is running a restaurant in SEZ area and hence applicable GST rate is 5% only? A.c In view of the detailed discussions above, the question is answered in the negative. – Case laws – Decisions – Judgements – Ord

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2018 (9) TMI 545 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2018 (17) G. S. T. L. 65 (A. A. R. – GST) – Levy of GST – operation and maintenance work order given by such Municipal Corporation – Admissibility of ITC (input Credit tax) of purchases against such work order – Determination of responsibility of municipal authority of discharging such GST Liability payable to the contractor – service Contract where labour job Contribute 95% to 98% if Contract Value and 2-3 % as Oil and Lubricant and pertains Purchase to operate the Existing Plant – Pure Services or not?
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Whether the Applicant is exempted from payment of GST on Operation and Maintenance contracts/ work orders entered into by them with Navi Mumbai Municipal (NMMC), Panvel Municipal Corporation (PMG), Municipal Council, Pandharpur (MCP) and City & Industrial Development Corporation of Maharashtra, Ltd. (CIDCO)?
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Whether the Applicant is entitled to Input Credit Tax (ITC), of purchases against such work order and wh

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ceed 25% of value of composite supply. A fact to be noted from the submissions made by the Applicant, is that they themselves were aware that, on implementation of GST, 2017 the said supply of Operation & Maintenance work was taxable as per notification no. 11/2017 dated 28.06.2017 and notification no. 20/2017 dated 22.08.2017. However, the Municipal Corporation has disregarded levying of GST on the said work saying it is exempt and have rejected the claims made by appellant.
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It can be seen from the submissions of the applicant as well as the contracts that along with the services rendered they also supply to the Local Bodies, spares, materials and consumables such as oil, lubricant etc. Hence their services cannot be termed as pure services attracting exemption as per sr.No .3 of under N/N. 12/2017 and the applicant would have to pay the GST on the services provided by them to such Local Bodies – It appears that this ARA has been filed not because the applicant had doubts regard

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racted CGST& SGST @ 9% each with effect from 01.072017 and CGST & SGST @ 6% each with effect from 22.08.2017. Post 25.01.2018, their services would be exempt only subject to the fulfilment of condition that the value of supply of goods does not exceed 25% of value of composite supply. – GST-ARA-04/2017-18/B-28 Dated:- 5-5-2018 – 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 KHILARI INFRASTRUCTURE PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the applicability of GST on: 1) Determination of GST leviable on operation and maintenance work order given by municipal corporations. 2) Admissibility of ITC (input Credit tax

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a registered Civil Contractor, carrying out the business of a. Construction, erection, commissioning of Sewerage treatment plant. b. Operation & Maintenance of Sewerage Treatment and Disposal Plants. as per the Work awarded by various Municipal Corporations / Councils/ Local Authority. 2. During the FY 2016-17 appellant had made the Total Contract Receipts amounting to ₹ 200,89,26,040/-, which included a. ₹ 1,78,11,70,457/- in respect of civil construction contract work for Solid Waste Management and b. ₹ 22,77,55,583/ in respect of Operation Maintenance work for Sewerage Treatment and Disposal Plant. 3. During the year under consideration FY 2017-18 Appellant Company has been awarded work order of Operation & Maintenance contract from various Municipal Corporations and the details are as under: 1. NAVI MUMBAI MUNICIPAL CORPORATION (NMMC); a. Operation & Maintenance of Sewerage Treatment and Disposal Plant at Site Nerul STP Agreement dated 30.11.2017 agai

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n the standard Prescribed under SWM Rule-2000. The Appellate had prepared and submitted the financials bid for the Operation & Maintenance work order considering the old Indirect Tax Laws wherein, Service Tax was exempt as per Notification 25/2012 dated 20.06.2012 entry no. 12. On Implementation of GST, 2017 the said Operation & Maintenance work was taxed as per notification no. 11/2017 dated 28.06.2017 and notification no. 20/2017 dated 22.08.2017. However, the Municipal Corporation has disregarded levying of GST on the said work saying it is exempt under section 243 (W). During the course of discussion with the Municipal Corporation the appellant has submitted the local authority copy of relevant portion of the GST Act, 2017 and also the amended portion, however the local authority have rejected the claims made by appellant. As per discussion with NMMC all such contract related to Operation and Maintenance of STP Plant comes under Rule 243 W and Not Applicable for GST. The se

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e Ref. No. NMNC/E.E. (B)/124/2017 dated 12.12.2017 for Tender vide Ref. No. B-2/ACE/16(01)/2014-15 As per Annexure – 12. e. MUNICIPAL COUNCIL (PANDHARPUR); Comprehensive Contract for Operation & Maintenance of Sewerage Treatment and Disposal Plant at Site PANDHARPUR Agreement dated 25.01.2015 against work order vide Ref. No. OUTNO./PNP/WS/19/15 dated 25.01.2015 for Tender vide Ref. No. OUTNO./PNP/WSS/708/14. As per Annexure – 13. f. PANVEL MUNICIPAL COUNCIL RAIGAD; Comprehensive Contract for Operation & Maintenance of Sewerage Treatment and Disposal Plant at Site PANVEL Agreement dated 09.09.2015 against Letter of Acceptance vide Ref. No. OUTNO./PNP/WS/5233/15 dated 15.09.2015 for Tender vide Ref. No. OUTNO./PNP/ WSS/7/15. As per Annexure -14 II. NAVI MUMBAI MUNICIPAL CORPORATION (NMMC); Daily O & M of Solid Waste Processing Plant (Compost plant) at Site Turbhe SWM dumping yard site Agreement dated 21.08.2017 against Letter of Acceptance vide Ref. No. NMMC/CE/1572/2017 date

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ms of work for Operation & Maintenance as under: As per Annexure – 16 Scope of Work clause no. 2 and section 4 page no. 469 Contract Price clause 32. page no. 491 Taxes & Reimbursement of Tax clause no. 70.2 & 71.1 page no. 448 As per the above work Order of Operation & Maintenance of Sewerage Treatment and Disposal Plant, the major portion of work being labor oriented i.e. 95%) of Sewerage Treatment Disposal Plant and balance 5% consumables are Adhesives, Oil & Lubricants. The Appellate had prepared and submitted the financials bid for the Operation & Maintenance work order considering the old Indirect Tax Laws wherein, Service Tax & VAT was exempt as per Notification no-25/2012 dated entry no. 12. 4. As per the Earlier Indirect Tax Laws i.e. Service Tax (Finance Act,1994) the Operation & Maintenance Service of Sewerage Treatment and Disposal Plant was exempt Under Notification no.25/2012 dated entry no. 12 as per Annexure-3. 5. As per the Goods & S

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st efforts, pursuing the Municipal Corporation/ Councils/Local Authority in connection to levy of GST on the relevant contracts With the appellant during the year. However in spite of repeated reminders the Municipal Corporation/Councils/ Local Authority failed to adhere the same. 03. CONTENTION – AS PER THE CONCERNED OFFICER The submission, as reproduced verbatim, could be seen thus- Accordingly, the Para-wise comments on the application filed by M/s. Khilari Infrastructures Pvt. Ltd are as follows: Sr. No. 1 to 13.- No Comments. Question -1 -Determination of GST leviable on operation and maintenance work order given by such Municipal Corporation. Comments:- The application and the documents submitted by them have been examined in light of the provisions for Municipal Corporation / of the CGST Act, 2017. Prior to 01.07.2017, their services i.e. operation and maintenance work were exempt from Service Tax vide Notification No. 25/2012 Service Tax dated 20.06.2012. They are now registere

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unicipal authorities that the services under reference are covered by Article 243W of the Constitution and hence exempt from GST does not appear to be correct. As per Not No. 12/2017-Central Tax (Rate) dated with effect from 01.07.2017, pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Govt, State Govt or Union Territory or local Authority or a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243 W of the Constitution or in relation to any function entrusted to a Municipality under Article 243VV of the Constitution are exempt from tax. It can be seen from the submission of the applicant that they use some consumables such as oil, lubricant etc. As such their services cannot be termed as pure services attracting under Not No. 12/2017 and the applicant will have to pay the GST on the services provided by them. However, their services have been e

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t and pertains Purchase to operate the Existing Plant. Comments:- As explained in comments on Question No. 3 above. In view of the above, the application, filed by M/s. Khilari Infrastructures Pvt. Ltd, may be rejected for the period from 01.7.2017 to 24.01.2018. Sr.No. 15:- No Comments as these are facts. Sr.No. 16 to 18: No Comments. 04. HEARING The case was taken up for hearing on dt. 30.01.2018 when Sh. Rohidas Sanap, Chief Financial Officer alongwith Sh. Sidddharth Kheria, (C.A.) appeared and they were orally informed that their application was not specific with respect to contract entered into and their queries are very general queries putting the factual position as per contract entered into before the ARA. In view of this they agreed to submit full details and file revised application with complete details latest by 05.02.2018, otherwise their application was liable to be treated as rejected. In view of this, the applicant has filed fresh application on 05.02.2018. The final he

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discharge such GST Liability payable to the Applicant. The Applicant has submitted that their Company is a registered Civil Contractor, carrying out the business of Construction, erection, commissioning of sewerage treatment plant and Operation & Maintenance of Sewerage Treatment and Disposal Plants work, which is awarded to them by the various Municipal Corporations/Councils/ Local Authority, as mentioned above. For the year under consideration FY 2017-18 they have been awarded work order of Operation & Maintenance contract by various Municipal Corporations, details of which have been submitted by them. As per their submissions the Operation & Maintenance Service of Sewerage Treatment and Disposal Plant was exempt from service tax under Notification no. 25/2012 dated 20.06.2012 entry no. 12 as per Annexure – 3, of the Erstwhile Finance Act, 1994. They have further submitted that all such Contracts related to Operation & Maintenance of Sewage Treatment Plants (STP) and

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and balance 5% pertain to consumables like Adhesives, Grease, Oil and lubricants. Land & Building and Plant & Machinery are owned by NMMC. In this contract it is the applicant's responsibility to run the plant effectively using their own Skill set & Manpower. They have also submitted that, on the implementation of GST, 2017 the said Operation & Maintenance work was taxed as per notification no. 11/2017 dated 28.06.2017 and notification no. 20/2017 dated 22.08.2017. However, NMMC has disregarded levying of GST on the said work saying it is exempt under section Rule 243 (W) of the Constitution of India. Similar work orders have been purportedly received by them from other Local Bodies. They have further cited another work order vide agreement dated 21.08.2017, with NMMC, in respect of Solid Waste Processing Plant (Compost plant) at Site Turbhe SWM dumping yard site, against Letter of Acceptance vide Ref. No. NMMC/CE/1572/2017 dated 19.08.2017 for Tender vide Ref. No.

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/CIDCO/SE(ULWE)/EE(UL-II)/2013-14 detailing terms of work for Operation & Maintenance. Here also they have submitted that as per this work order of Operation & Maintenance of Sewerage Treatment and Disposal Plant, the major portion of work is labor oriented i.e. 95% and balance 5% consists of consumables I.e. Adhesives, Oil & Lubricants. The department has contended that it can be seen from the submission of the applicant that they use some consumables such as oil, lubricant etc. As such their services cannot be termed as pure services attracting exemption under Not No. 12/2017 and they will have to pay the GST on the services provided by them. Under GST law, the Applicant s services attract CGST under Not. No. 11/2017-Central Tax (Rate) dated 28.06.2017 @ 9% with effect from 01.07.2017 and @ 6% with effect from 22.08.2017 vide Notification No. 11/2017-Central Tax dated 28.06.2017 as amended vide Notification No. 20/ 2017-CentraI Tax (Rate) dated 22.08.2017. However, vide E

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cal and electrical equipments which become beyond repair will be done by the operator i.e. the applicant in this case. Ag per para 15.3.1(a) it is the responsibility of the operator to INSTALL HIGH EFFICIENCY LIGHTING SYSTEMS.. As per Para 15.3.1(b) it is the responsibility of the operator to INSTALL CAPACITORS TO REDUCE POWER. As per Para 15.3.1(c) REPAIRING AND REPLACING OLD AND WORN OUT PIPES AND BLOWERS AND COMPRESSORS is the responsibility of the operator. As per Para 15.3.1(c), REPAIRING AND REPLACING OLD AND WORN OUT PIPES AND BLOWERS AND COMPRESSORS is also the responsibility of the operator. As per Para 15.4(b to h), REPLACING DAMAGED PIPES, FITTINGS,VALVES, BEARING, MECHANICAL SEALS, O RING, GASKETS,PUMP IMPELLERS, ETC, by the operator is stated. As per Para 16.2 :- For the work of extension/modification to the sewerage network, improvement to civil structures, etc., the NMMC shall reimburse on the prevailing schedule of rates or the actual cost of procurement by the operator

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or which they have received payments. Under the DETAILED SCOPE OF WORK-OPERATION AND MAINTENANCE OF STP it is mentioned as follows. As per Clause iii, All necessary repairs, preventive and breakdown maintenance, overhaul, replacements, etc. shall be made during the O&M. As per Clause v, the O & M price by the tendered shall include supply of all tools, tackles, spares, oil and lubricants, laboratory chemicals, glassware, chemicals like chlorine, coagulants etc. As per Clause vii, The scope of work shall but not limited to the following items: 'Replacement of electrical, mechanical and electronic equipments which become beyond repair'. 'All the equipment even standby supplied, installed and commissioned by the applicant shall be in operational/ functional condition throughout the O&M period. As per para i page 142 of their submissions, the operator shall replace electrical and mechanical equipments which become beyond repair. As per (j) page 143 under SPARE PARTS

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4.1 (b), the contractor shall not be required to obtain consent for the purchase of materials which are in accordance with the standards specified in the contract. As per Para 8.1, THE CONTRACTOR SHALL PROVIDE ALL SUPERINTENDENCE, LABOUR, MATERIALS, PLANT, CONTRACTOR'S EQUIPMENTS AND ALL OTHER THINGS WHETHER OF A TEMPORARY OR PERMANENT NATURE… As per Para 12.1, THE Contractor shall be deemed to have satisfied himself as to the correctness and sufficiency of the Tender and of the rates and prices stated in the Bill of Quantities, all of which shall, except insofar as it is otherwise provided in the Contract, cover all his obligations under the contract (including those in respect of the supply of goods, materials, plant or services or of contingencies for which there is a provisional sum) and all matters and things necessary for the proper execution and completion of the Works. As per para 37.3, If, at the time……., the materials or Plant are not ready for inspection

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the Contractor to the extent of 90% of the value of such material, worked out on the basis of Schedule of Rates.. In the Price Variation Clause mentioned in paras 70.1 (B) and (C) there is a 'Formula for Materials Component' Component at (B) and there is a separate 'Formula for Petrol, Oil and Lubricant (POL) Component at (C). There are also Price Adjustments for Cement Component, for HYSD/TMT steel component, Structural steel component, CI & DI Pipes, Bitumen. Under the SPECIAL CONDITIONS OF CONTRACT and under the SCOPE OF WORK mentioned in para 2, it is mentioned that The bid is for the work of …………..The work to be carried out…………..shall …………..include all labour, material, tools, plants, ………….. From the above reading of the contracts, copies of which have been submitted by the applicant themselves, it is very clear that their services are not pure services

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which would clearly specify as to what is the correct proportion of services and actual quantity of materials to be used or supplied by the applicant. Hence keeping in mind the provisions of the two contracts mentioned above (since details of other contracts are not forthcoming), it is not difficult to come to a conclusion that the applicant has entered into a contract with the local bodies for both, supply of goods and also supply of materials and therefore there is no question of the same being considered as pure services sontracts. Notification No. 11/' 2017-Central Tax (Rate) dated 28th June, 2017 had notified levy of central tax, on the intra-State supply and as per Sr. No. 3, Heading 9954, (iii) of the said Notification, construction services other than those mentioned at (i) and (ii) of the said Sr. No. 3, Heading 9954 were leviable to tax @ 9%. This Notification was amended by Notification No. 20/2017-Central tax (Rate) dated 22.07.2017, wherein the tax rate was reduced to

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th effect from 22.07.2017. We see that up till 24.01.2018, as per Notification No. 12/2017-Central Tax (Rate), the exemption as per Sr. No. 3 was only in case of pure services. The same is reproduced as under:- Sl.No. Chapter, Section, Heading, Group Service Code (Tarif) Description of Services Rate (per cent.) Condition 3 Chapter 99 Pure Services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union Territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution NIL NIL However on the basis of detailed discussions and findings above, it is very clear that the services provided by the applicant are not pure services and rather involve supply of materials and consumables, the supply wh

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nstitution NIL NIL Here, it is seen that the type of services rendered by the applicant has been exempted with effect from 25.01.2018 subject to fulfilment of certain conditions, Exemption Notification No. 2/2018 Central Tax (Rate) dated 25.01.2018, provided the value of supply of goods does not exceed 25% of value of composite supply. Thus we see that with effect from 25.01.2018, the applicant can avail the benefit of the above said Exemption Notification No.2/ 2018 Central Tax (Rate) dated 25.01.2018 only if the value of supply of goods does not exceed 25% of value of composite supply. A fact to be noted from the submissions made by the Applicant, is that they themselves were aware that, on implementation of GST, 2017 the said supply of Operation & Maintenance work was taxable as per notification no. 11/2017 dated 28.06.2017 and notification no. 20/2017 dated 22.08.2017. However, the Municipal Corporation has disregarded levying of GST on the said work saying it is exempt and hav

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composite supply of goods and services the quantum or value of goods supplied do not exceed 25% of the total value of the value of contract. It can be seen from the submissions of the applicant as well as the contracts that along with the services rendered they also supply to the Local Bodies, spares, materials and consumables such as oil, lubricant etc. Hence their services cannot be termed as pure services attracting exemption as per sr.No .3 of under Noti. No. -12/2017 and the applicant would have to pay the GST on the services provided by them to such Local Bodies. This would answer their query regarding liability to pay GST on composite supply of services/ goods under work orders received from various local bodies. It appears that this ARA has been filed not because the applicant had doubts regarding levy of GST but because the Local bodies have refused to pay them the said GST. With respect to their query' regarding availability of input tax credit on purchases against such

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ods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents title to goods otherwise; (c) subject to the provisions of section 41, the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply; and (d) he has furnished the return under section 39: Provided that where the goods against an invoice are received in lots or instalments, the registered person shall be entitled to take credit upon receipt of the last lot or instalment: Provided further that where recipient fails to pay to the supplier of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, the amount towards the value of supply along with tax payable thereon within a period of one hundred and ei

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invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier. Subject to the terms and conditions mentioned in Sections 16 to 22 of the CGST Act and Rules 36 to 45 of the CGST Rules, 2017, we are of the opinion that the applicant is Credit for purchases made against the said work orders entered into by them. 05. In view of the extensive deliberations as held hereinabove, we pass an order as follows: ORDER (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) NO. GST-ARA-04/2017-18/B-28 Mumbai, dt. 05.05.2018 For reasons as discussed in the body of the order, the questions are answered thus – Question -1 -Determination of GST leviable on operation and maintenance work order given by such Municipal Corporation. Answer :- Under GST Act, 2017, their services attracted CGST & SGST @ 9% each with effect from 01.07.2017 and CGST & SGST @ 6% each with effect from 22.08.2

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Goods and Services Tax – Rate of GST – The works contract service of maintaining railway track as per the above LOA is taxable @ 18% under the Serial no. 3 (ii) of the Rate Notification – AAR – TMI Updates – Highlights

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Goods and Services Tax – 27th GST council meeting discusses change in GST rate for digital transactions and imposition of Sugar Cess – TMI Updates – Highlights

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Goods and Services Tax – GST Council approves principles for filing of new return design based on the recommendations of the Group of Ministers on IT simplification – TMI Updates – Highlights

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Goods and Services Tax – Change in the shareholding pattern of GSTN – TMI Updates – Highlights

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Goods and Services Tax – GST e-way bill-01 – non furnishing of the details of conveyance in Part B of GST e-way bill-01 – once the Government itself has clarified the situation by allowing the transpo

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Goods and Services Tax – GST – Dated:- 4-5-2018 – 1. Incentive to promote Digital Transactions: (a) Keeping in view the need to move towards a less cash economy, the Council has discussed in detail the proposal of a concession of 2% in GST rate [where the GST rate is 3% or more, 1% each from applicable CGST and SGST rates] on B2C supplies, for which payment is made through cheque or digital mode, subject to a ceiling of ₹ 100 per transaction, so as to incentivise promotion of digital paym

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Goods and Services Tax – GST – Dated:- 4-5-2018 – The Goods and Services Tax Network – Special Purpose Vehicle (GSTN-SPV) was created as a private limited, not-for-profit company under Section 25 of the Companies Act, 1956 (Section 8 of the Companies Act, 2013) by Govt. of India on 28th March, 2013 with an objective to provide shared IT infrastructure and services to Centre and States Governments, tax payers and other stakeholders for implementation of Goods and Services Tax (GST) in the country. Presently, the Central Government and State Government are holding 24.5% equity shares respectively and the remaining 51% are held by non-Governmental institutions and through various mechanisms, GSTN is under strategic control of gove

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Goods and Services Tax – GST – Dated:- 4-5-2018 – GST Council today in its 27th meeting approved principles for filing of new return design based on the recommendations of the Group of Ministers on IT simplification. The key elements of the new return design are as follows – One monthly Return: All taxpayers excluding a few exceptions like composition dealer shall file one monthly return. Return filing dates shall be staggered based on the turnover of the registered person to manage load on the IT system. Composition dealers and dealers having nil transaction shall have facility to file quarterly return. Unidirectional Flow of invoices: There shall be unidirectional flow of invoices uploaded by the seller on anytime basis during the month

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load the invoices. No automatic reversal of credit: There shall not be any automatic reversal of input tax credit from buyer on non-payment of tax by the seller. In case of default in payment of tax by the seller, recovery shall be made from the seller however reversal of credit from buyer shall also be an option available with the revenue authorities to address exceptional situations like missing dealer, closure of business by supplier or supplier not having adequate assets etc. Due process for recovery and reversal: Recovery of tax or reversal of input tax credit shall be through a due process of issuing notice and order. The process would be online and automated to reduce the human interface. Supplier side control: Unloading of invoices

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y for claiming input tax credit on self declaration basis, as in case of GSTR 3B now. During this stage 2, the dealer will be constantly fed with information about gap between credit available to them as per invoices uploaded by their sellers and the provisional credit being claimed by them. After 6 months of this phase 2, the facility of provisional credit will get withdrawn and input tax credit will only be limited to the invoices uploaded by the sellers from whom the dealer has purchased goods. Content of the return and implementation: Return shall be simplified also by reducing the content/information required to be filled in the return. The details of the design of the return form, business process and legal changes would be worked out

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Goods and Services Tax – Started By: – Alkesh Jani – Dated:- 4-5-2018 Last Replied Date:- 10-5-2018 – Sir, The Standing Counsel providing legal service i.e. to say representational service, to the Govt. Department or to the Board and bill is raised in the name of HOD of the Govt. Department. Now the query is Q.1. Whether this activity falls under Section 9 (3) or 9(4) of CGST Act,2017? Q.2. If it falls under Section 9(3), then Govt. Department is required to take registration and pay appropriate GST on RCM basis? Q.3. If the answer to Q.2 above is Yes and if Department has not obtained registration then SCN is required to be issued to HOD or DDO (Drawing and Disbursement Officer)? Thanks in Advance – Reply By KASTURI SETHI – The Reply = RC

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By Alkesh Jani – The Reply = Sir, Thanks for reply, if RCM is restricted to business entity only,then will that services will fall under Section 9(4) of CGST, Act, 2017? (as per definition person includes Govt.) and as there is no exemption in this regards. – Reply By KASTURI SETHI – The Reply = The 25th Goods and Services Tax (GST) Council meeting recommended the Central Government to exempt legal services provided to Government, Local Authority, Governmental Authority and Government Entity.Read more at: http://www.taxscan.in/legal-services-provided-govt-entities-service-providing-information-rti-act-exempted/16379/ – Reply By YAGAY and SUN – The Reply = We endorse the view of Kasturi Sir. The 25th Goods and Services Tax (GST) Council meet

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the base of exemption. Second query can be raised is, if legal services are under RCM for business entity, then will it be under forward charge for Charitable Trust, Society, NGOs, non-profit companies, which are not business entity, and can be covered under Section 9(1) of CGST Act,2017. I am raising these queries just to enrich my knowledge. Thanks – Reply By KASTURI SETHI – The Reply = Sh.Alkesh Jani Ji,. Logically legal services should come under forward charges for the categories you have mentioned but I could not trace out the basis. Secondly, notification must have been issued by now because yesterday 27th meeting has been held. If not, matter should be brought to the notice of GST Council. – Reply By YAGAY and SUN – The Reply = We a

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Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 4-5-2018 Last Replied Date:- 4-6-2018 – The term export means sending of goods or services produced in one country to another country. The seller of such goods and services is referred to as an exporter; the foreign buyer is referred to as an importer. Under GST, export of goods with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India [Section 2(5) of the IGST Act, 2017] and export of services means the supply of any service when,-(i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply of service is outside India; (iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and (v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8 [Section 2(6)

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cludes amendments in the rules, changes in the business procedures of common portal and customs automated system to address the systemic issues. Many of the errors plaguing the claims for refunds are on account of inadequate familiarisation of the exporters with the GST laws and data entry errors in the various GSTRs / forms. Government has carried out outreach programmes by issuing guidance circulars, advisories, FAQs, advertisements etc and also provided an alternative procedure involving manual interface where the errors could not be corrected online. The efforts are beginning to show positive results. A standard operating procedure applicable to both Central and State GST has been put in place by virtue of various Circulars and clarifications issued with regard to processing of ITC refund. GST Council, in its last meeting on 10th March 2018, has directed all States tax authorities to proactively clear refund claims. Exporting community is requested to take benefit of this fortnight

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ledgement to the assessee after accepting the refund application. According to Tax Officer, reason behind non-accepting is that assessee s tax file is not reflecting in their system or refund application is not reflecting on their computer system. (Only God knows what is the logic behind this reason/excuse despite being of the fact that the same tax officers are handling other tax related matters of the same assessee.) Clarification: As per para 2.5 of the Circular No. 17/17/2017 – GST, dated 15.11.2017, it has been clarified that the registered person needs to file the refund claim with the jurisdictional tax authority to which the taxpayer has been assigned as per the administrative order issued in this regard by the Chief Commissioner of Central Tax and the Commissioner of State Tax. In case such an order has not been issued in the State, the registered person is at liberty to apply for refund before the Central Tax Authority or State Tax Authority till the administrative mechanism

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of GST paid in case of export of goods? Is shipping filed sufficient for claiming of refund? Clarification: As per para 2.2 of the Circular No. 17/17/2017 – GST, dated 15.11.2017, it has been clarified that the refund of integrated tax paid on goods exported out of India is governed by Rule 96 of the CGST Rules. The shipping bill filed by an exporter shall be deemed to be an application for refund in such cases. The application shall be deemed to have been filed only when export manifest or export report is filed and the applicant has furnished a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be. Upon receipt of the information regarding furnishing of a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be, from the common portal, the system designated by the Customs shall process the claim for refund and an amount equal to the integrated tax paid in respect of such export shall be electronically credited to the bank account of the applicant. Any order regarding

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d before the jurisdictional proper officer along with all necessary documentary evidences as applicable (as per the details in statement 2 or 4 of Annexure to FORM GST RFD – 01), within the time stipulated for filing of such refund under the CGST Act. Issue#4: How to get refund of unutilized input tax credit on inputs or input services used in making zero-rated supplies? Clarification: As per para 2.4 of the Circular No. 17/17/2017 – GST, dated 15.11.2017, it has been clarified that the application for refund of unutilized input tax credit on inputs or input services used in making such zero-rated supplies shall be filed in FORM GST RFD-01A on the common portal and the amount claimed as refund shall get debited in accordance with sub-rule (3) of rule 86 of the CGST Rules from the amount in the electronic credit ledger to the extent of the claim. The common portal shall generate a proof of debit (ARN- Acknowledgement Receipt Number) which would be mentioned in the FORM GST RFD-01A submi

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s been clarified that a supplier availing of drawback only with respect to basic customs duty shall be eligible for refund of unutilized input tax credit of central tax / State tax / Union territory tax / integrated tax / compensation cess under the said provision. It is further clarified that refund of eligible credit on account of State tax shall be available even if the supplier of goods or services or both has availed of drawback in respect of central tax. Issue#6: The refund claims are not being processed on account of mis-matches between data contained in FORM GSTR-1, FORM GSTR-3B and shipping bills/bills of export. How refund will be processed? Clarification: As per para 3 of the Circular No. 37/11/2018 – GST, dated 15.03.2018, it has been clarified that the facility of filing of Table 9 in FORM GSTR-1, an amendment table which allows for amendments of invoices/ shipping bills details furnished in FORM GSTR-1 for earlier tax period, is already available. If a taxpayer has commit

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.03.2018, it has been clarified that the substantive benefits of zero rating may not be denied where it has been established that exports in terms of the relevant provisions have been made. The delay in furnishing of LUT in such cases may be condoned and the facility for export under LUT may be allowed on ex post facto basis taking into account the facts and circumstances of each case. Issue#8: Exporters have been asked to pay integrated tax where the goods have been exported but not within three months from the date of the issue of the invoice for export? Is it valid process? Rule 96A (1) of the CGST Rules provides that any registered person may export goods or services without payment of integrated tax after furnishing a LUT / bond and that he would be liable to pay the tax due along with the interest as applicable within a period of fifteen days after the expiry of three months or such further period as may be allowed by the Commissioner from the date of issue of the invoice for exp

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r granting extension of time limit for export as provided in the said sub-rule on post facto basis keeping in view the facts and circumstances of each case. The same principle should be followed in case of export of services. Issue#9: Whether with respect to a refund claim, deficiency memo can be issued more than once? Clarification: As per Rule 90 of the CGST Rules, once an applicant has been communicated the deficiencies in respect of a particular application, the applicant shall furnish a fresh refund application after rectification of such deficiencies. As per para 6.1 of the Circular No. 37/11/2018 – GST, dated 15.03.2018, it has been clarified that there can be only one deficiency memo for one refund application and once such a memo has been issued, the applicant is required to file a fresh refund application, manually in FORM GST RFD-01A. This fresh application would be accompanied with the original ARN, debit entry number generated originally and a hard copy of the refund appli

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-declaration at the time of submission of LUT that he has not been prosecuted. Persons who are not eligible to export under LUT are required to export under bond. Clarification: As per para 7.2 of the Circular No. 37/11/2018 – GST, dated 15.03.2018, it has been clarified that this requirement is already satisfied in case of exports under LUT and asking for self-declaration with every refund claim where the exports have been made under LUT is not warranted. Issue#11: Whether transitional credit pertains to duties and taxes paid under the existing laws can be treated as part of Net ITC ? Refund of unutilized input tax credit is allowed in two scenarios mentioned in sub-section (3) of section 54 of the CGST Act. These two scenarios are zero rated supplies made without payment of tax and inverted tax structure. In sub-rule (4) and (5) of rule 89 of the CGST Rules, the amount of refund under these scenarios is to be calculated using the formulae given in the said sub-rules. The formulae use

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been clarified that the zero rated supply of goods is effected under the provisions of the GST laws. An exporter, at the time of supply of goods declares that the goods are for export and the same is done under an invoice issued under rule 46 of the CGST Rules. The value recorded in the GST invoice should normally be the transaction value as determined under section 15 of the CGST Act read with the rules made thereunder. The same transaction value should normally be recorded in the corresponding shipping bill / bill of export. During the processing of the refund claim, the value of the goods declared in the GST invoice and the value in the corresponding shipping bill / bill of export should be examined and the lower of the two values should be sanctioned as refund. Issue#13: Whether refund of taxes paid under existing laws allowed through FORM GST RFD-01A? Sub-sections (3), (4) and (5) of section 142 of the CGST Act provide that refunds of tax/duty paid under the existing law shall be

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provides that the amount of refund arising out of such claims shall be refunded in cash. Further, the first proviso to the said sub-section provides that where any claim for refund of CENVAT credit is fully or partially rejected, the amount so rejected shall lapse and therefore, will not be transitioned into GST. Furthermore, it should be ensured that no refund of the amount of CENVAT credit is granted in case the said amount has been transitioned under GST. The field formations are advised to process such refund applications accordingly. Issue#14: What is the filing frequency of refund applications? Section 2(107) of the CGST Act defines the term tax period as the period for which the return is required to be furnished. The terms Net ITC and turnover of zero rated supply of goods/services are used in the context of the relevant period in rule 89(4) of CGST Rules. The phrase relevant period has been defined in the said sub-rule as the period for which the claim has been filed . In many

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at the realization of convertible foreign exchange is one of the conditions for export of services. In case of export of goods, realization of consideration is not a pre-condition. In rule 89 (2) of the CGST Rules, a statement containing the number and date of invoices and the relevant Bank Realisation Certificates (BRC) or Foreign Inward Remittance Certificates (FIRC) is required in case of export of services whereas, in case of export of goods, a statement containing the number and date of shipping bills or bills of export and the number and the date of the relevant export invoices is required to be submitted along with the claim for refund. It is therefore clarified that insistence on proof of realization of export proceeds for processing of refund claims related to export of goods has not been envisaged in the law and should not be insisted upon. Issue#16: Whether benefit of supplies merchant exporters at concessional rate is mandatory? Notification No. 40/2017 – Central Tax (Rate)

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the exporter of such goods can export the goods only under LUT / bond and cannot export on payment of integrated tax. In this connection, Notification No. 3/2018-Central Tax, dated 23.01.2018 may be referred. Issue#17: What is the requirement of invoices for processing of claims for refund? (For processing of refund claims, copies of invoices and other additional information are being insisted upon by many field formations.) Clarification: As per para 14 of the Circular No. 37/11/2018 – GST, dated 15.03.2018, it has been clarified that only the specified statements would be required for processing of refund claims because the details of outward supplies and inward supplies would be available on the common portal which would be matched. Most of the other information like shipping bills details etc. would also be available because of the linkage of the common portal with the Customs system. However, because of delays in operationalizing the requisite modules on the common portal, in many

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of IGST paid on export of services) Copy of FORM RFD-01A filed on common portal Copy of Statement 2 of FORM RFD-01A Invoices w.r.t. input, input services and capital goods BRC/FIRC for export of services Undertaking / Declaration in FORM RFD-01A Export (goods or services) without payment of tax (Refund of accumulated ITC of IGST / CGST / SGST / UTGST / Cess) Copy of FORM RFD-01A filed on common portal Copy of Statement 3A of FORM RFD-01A generated on common portal Copy of Statement 3 of FORM RFD-01A Invoices w.r.t. input and input services BRC/FIRC for export of services Undertaking / Declaration in FORM RFD-01A Issue#18: From which date, these instruction will be applicable? Clarification: As per para 15 of the Circular No. 37/11/2018 – GST, dated 15.03.2018, it has been clarified that these instructions shall apply to exports made on or after 1st July, 2017. It is also advised that refunds may not be withheld due to minor procedural lapses or non-substantive errors or omission. – Rep

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 4-5-2018 Last Replied Date:- 27-7-2018 – Registration under GST Act Section 22 of the Central Goods and Services Tax Act, 2017 provides for registration. Section 22 provides the list of person who is liable to be registered under this Act. It also provides exemption from registering with GST Authorities. Every supplier shall be liable to be registered other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds ₹ 20 lakhs. In respect of Special category States, this threshold limit is ₹ 10 lakhs. Section 23 provides the list of persons who are liable for registration. Section 24 provides the list of persons who are liable to be registered compulsory under the provisions of the Act. The persons making any inter-State supply are also liable to be registered but later the persons making any inter-State supply by mea

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gamated which other entity, demerged or otherwise disposed of; or there is any change in the constitution of the business; or the taxable person, other than the person registered under section 25(3) [voluntary registration], is no longer liable to be registered under section 22 or 24. Section 29(2) of the Act provides that the Superintendent of Central tax may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where- a registered person has contravened the provisions of this Act or the rules made there under as may be prescribed; or a person paying tax under composition scheme has not furnished returns for three consecutive tax periods; or any registered person, other than a person paying tax under composition scheme has not furnished returns for a continuous period of six months; or any person who has taken voluntary registration has not commenced business within six months from the date of registration ; or registration has been

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iod of 30 days of the occurrence of the event warranting the cancellation, either directory or through a Facilitation Center notified by the Commissioner. Rule 21 of Central Goods and Services Tax Rules, 2017 provides that the registration granted to a person is liable to be cancelled if the said person- does not conduct any business from the declared place of business; or issues invoice or bill without supply of goods or services in violation of the provisions of this Act or the rules made there under; or violates the provisions ofsection 171 of the Act (anti-profiteering) or the rules made there under. Surrender under voluntary registration The proviso to Rule 20 provides that no application of surrender of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration. But now the above said proviso has been omitted vide Notification No. 03/2018-CT, dated 23.01.2018, with

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of the reply to the show cause notice issued, cancel the registration with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid. Rule 22(5) provides that the above said procedure shall be applicable to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself. Rule 22(4) provides that where the reply furnished is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in Form GST REG – 20.. Deemed cancellation The cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, shall be deemed to be a cancellation of registration under this Act. Consequence of cancellation Section 29(3) provides that the cancellation of registration shall not affect the liability of the person to pay the tax and other dues under the Act or to

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chinery under section 15, whichever is higher. Revocation of cancellation of registration Rule 23 provides the procedure for revocation of cancellation of registration. The procedure is as detailed below- A registered person, whose registration is cancelled by the proper officer, on his own motion, may submit an application for revocation of cancellation of registration. The application shall be in Form GST REG – 21. The application shall be submitted to the proper officer within a period of 30 days from the date of service of the order of cancellation of registration at the common portal either directly or through a Facilitation Centre notified by the Commissioner. No application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish his returns, unless such returns are furnished and any amount due as tax along with any interest, penalty and late fee payable. If the proper officer is satisfied, for reasons to be record

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of the application within a period of 30 days from the date of receipt of such information or clarification from the applicant. – Reply By NEETHIARASU ARUNACHALAM – The Reply = Sir, Thanks for the much needed article, I would like to submit certain clarification to the forum in connection with cancellation of registration. As I wish to do away with by business, I have applied for cancellation of the GST registration on 01/04/2018 after submitting the necessary returns for the quarter ending Jan to March also remitted GSTR3B for the Month of March'2018. However the superintendent requested submit the last three year accounts and ITR copies, after submitting the same, once again I received an letter to file GSTR3B upto date with appropriate late fee and produce the copy of the same. Kindly clarify the same whether I have pay for GSTR3B upto date as my contention is that I have filed and remitted GSTR3B upto march'2018 and filed for cancellation in 1st April' 2018 – Articles –

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2018 (5) TMI 698 – ALLAHABAD HIGH COURT – TMI – Seizure of goods with vehicle – Section 129(1) of the U.P. GST Act, 2017 – Held that: – we have no reason, prima facie, to disbelieve that the Assistant Commissioner had sufficient reasons at the time of inception to pass the impugned orders – petition dismissed. – MISC. BENCH No. – 12713 of 2018 Dated:- 4-5-2018 – Hon'ble Shabihul Hasnain And Hon'ble Rajan Roy, JJ. For the Petitioner : Pradeeo Agrawal For the Respondent : C.S.C. ORDER Heard Shri Pradeep Agarwal, learned counsel for the petitioner as well as learned Standing Counsel for the State. The petitioner has prayed for a writ of certiorari for quashing the seizure under Section 129(1) of the U.P. GST Act, 2017 of the goods tr

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2018 (5) TMI 760 – NATIONAL ANTI-PROFITEERING AUTHORITY – 2018 (13) G. S. T. L. 412 (N. A. P. A.) – Benefit of reduction in the rate of tax – India Gate Basmati Rice – ITC benefit – Anti-Profiteering proceedings – Held that: – it is revealed that the “India Gate Basmati Rice” sold by the Respondent was not liable for tax before the implementation of the GST and after coming into force of the CGST Act, 2017 it was levied GST @ 5% w.e.f. 22.09.2017.
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The ITC claimed by the Respondent was not sufficient to meet his output tax liability and he had to pay the balance amount of tax in cash as is evident from the perusal of the table prepared by the DGSG. It is also apparent from the returns filed by the respondent for the months of September, 2017, October, 2017 and November, 2017 that the ITC available to him as a percentage of the total value of taxable supplies was between 2.69% to 3% whereas the GST on the outward supply of his product was 5% which was not sufficient to discharge h

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s Maximum Retail Price (MRP) had been increased, and hence margin of profit had also been increased by the above Respondent. He had also attached images of the details printed on the 10 Kg. package of India Gate Basmati Rice (Mini Mogra) packed in the months of August, 2017 and October, 2017 showing the printed price of ₹ 540/- & ₹ 585/-respectively. 2. The above application was examined by the Standing Committee on Anti-Profiteering on 13.12.2017 and forwarded to the Director General Safeguards (DGSG) for detailed investigation on 18.12.2017. 3. The DGSG had issued notice to the above Respondent and after examining the record had reported that in this case the tax rate on the packed Basmati Rice carrying registered brand name of India Gate Basmati Rice had been increased from Nil to 5% after the implementation of the GST w.e.f. 01.07.2017, due to which input tax credit (ITC) had become available to the above Respondent. He had also reported that whether the benefit of

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varied between 2.69% to 3% however, as the GST rate on taxable outward supply was 5%, the ITC available was insufficient to discharge the GST liability and thus, the balance amount of GST had been paid in cash during the above period and since the ITC available was less than the GST liability on the outward supplies, there was no net benefit of ITC which could had been passed on to the consumers and therefore there was no violation of the provisions of section 171 of above Act. He had also given details of the calculation of the ITC which was available to the above Respondent as has been shown in the table given below: Month Total Taxable Value (Rs.) Total output tax liability (Rs.) ITC available (Rs.) ITC ratio to Taxable Value (%) GST Paid (Rs.) ITC Cash Sept., 2017 141581342 7142238 4246216 3 4795786 2346452 Oct., 2017 515995458 25828553 13869583 2.69 13869584 11958969 Nov., 2017 770088225 39052815 22514290 2.92 22514290 16538525 Total 1427665025 72023606 40630089 2.85 41179660 308

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contended that the price of paddy had increased by more than 30% in the year 2017 as compared to the year 2016 which constituted 75% of total cost of production, however, because of stiff competition in the market they had not passed on the total cost burden to the consumers and had increased the price of their product by 8% only from ₹ 540/- to ₹ 584/- in spite of increase in the raw material costs by more than 30%. They had further contended that the average price of paddy was ₹ 260/- per 10 Kg. in the year 2016 while it was ₹ 330/- per Kg. in the year 2017 due to which there was increase in the MRP and no other factor had influenced the price of their product. They had also produced the copies of the invoices of paddy purchases in their support. They had also submitted the following table to support their case:- Particulars per 10 Kg. 01.06.17 01.07.17 17.07.17 01.09.17 26.09.17 04.10.17 02.04.18 Pre GST MRP Post GST MRP Before Tax Incidence on Branded Rice A

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oduct was 5% which was not sufficient to discharge his tax liability. Moreover in this case the rate of tax has been increased from 0% to 5% instead of reduction in the same. Therefore, there appears to be no reason for treating the price fixed by the Respondent as violation of the provisions of the Anti-Profiteering clause. 7. It is also revealed from the perusal of the tax invoices submitted by the Respondent that there was an increase in the purchase price of paddy in the year 2017 as compared to its price during the year 2016 which constitutes major part of the cost of the above product. It is further revealed from the record that the Respondent had increased the MRP of his product from ₹ 540/- to ₹ 585/- which constituted increase of 8.33% keeping in view the increase in the purchase price. Therefore, due to the imposition of the GST on the above product as well as the increase in the purchase price of the paddy there does not appear to be denial of benefit of ITC as h

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2018 (5) TMI 811 – KERALA HIGH COURT – TMI – Stay on recovery – grievance of the petitioner is that even though his appeals and applications for condonation of delay are pending before the 2nd respondent, steps have been taken for recovery of the assessed tax from him through various demand notices – Held that: – Taking note of similar orders passed by this Court in analoguous situations, the petitioner can be given some respite from the rigor of recovery, at least until such time as his applications for condonation of delay are disposed of – until orders are passed on pending appeals, all steps for recovery pursuant to various demand notices for recovery of amounts against the petitioner, shall be kept in abeyance. – W.P. (C) No. 15132 of

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ications for condonation of delay, copies of which have been produced as P4, P4 (a), P4 (b) and P4 (c) are pending before the 2nd respondent, steps have been taken for recovery of the assessed tax from him through various demand notices. The petitioner prays that the recovery against him be interdicted, at least until such time as the stay petitions are disposed of. 2. The learned Government Pleader appearing on behalf of the respondents submits that, it is true that the petitioner has preferred appeals before the 2nd respondent, but he says that since the amount involved is substantial, no order of stay may be granted, except on terms. 3. I have considered the submissions made by the learned counsel for the petitioner as well as the learne

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expeditiously as possible but not later than one month thereafter. Until such time as the 2nd respondent passes orders on the applications for condonation of delay and if it is allowed, until orders are passed on the stay petitions and communicates the same to the petitioner, all steps for recovery pursuant to various demand notices for recovery of amounts against the petitioner, shall be kept in abeyance. 6. To facilitate an expeditious disposal of the applications and appeals, I direct the petitioner to place a certified copy of this judgment, along with a copy of this writ petition, before the 2nd respondent, and the time-frame granted in this judgment will begin from the date on which the copy of the judgment and the writ petition are p

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2018 (5) TMI 1236 – CESTAT NEW DELHI – TMI – Voluntary Compliance Entitlement Scheme (VCES) – time limitation – proceedings rejecting VCES application barred by limitation of time – Held that: – the CBEC vide circular dated 8.8.2013 has mandated that the show cause notice shall be given within 30 days of the date of filing of the said declaration or date of said circular whichever is later – In this case, admittedly, the show cause notice was handed over by the Service Tax department to the postal authorities on 9.9.2013 for delivery to the appellant. Thus, it is evident that the show cause notice has not been issued within 30 days from the date of issuance of the circular by CBEC.
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Proceedings initiated by the department for rejection of the VCES declaration cannot be sustained on the ground of limitation alone – appeal allowed – decided in favor of appellant. – Appeal No. ST/50515/2018-SM – A/51679/2018-SM[BR] – Dated:- 4-5-2018 – Mr. S.K. Mohanty, Member (Judicial) Shri M.K. G

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the adjudication order. Thus, feeling aggrieved with the impugned order, the appellant has filed this appeal before the Tribunal. 2. The ld. Advocate appearing for the appellant submitted that the show cause notice dated 6.9.2013 issued to the appellant is barred by limitation of time, in view of the Circular No. 170/5/2013-ST dated 8.8.2013 read with Circular No. 17589/2013 dated 25.11.2013 issued by the CBEC. He further submitted that rejection of declaration by the authorities below is not proper and justified, in view of the said circular inasmuch as the notice for rejection of VCES declaration has to be issued within 30 days from the date of filing of the same. He has relied on the decision of this Tribunal in the case of M/s Siddhi Vinayaka Enterprises Pvt. Lted. Vs. CST, Raipur – 2016 (43) STR 474 (Tri.-Del.) and M/s V.S. Enterprises Vs. CCE, Nagpur – 2017 (52) STR 151 (Tri.-Mumbai), to state that the show cause notice issued beyond 30 days from the date of circular issued by CB

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er. In this case, admittedly, the show cause notice was handed over by the Service Tax department to the postal authorities on 9.9.2013 for delivery to the appellant. Thus, it is evident that the show cause notice has not been issued within 30 days from the date of issuance of the circular by CBEC. Therefore, proceedings initiated by the department for rejection of the VCES declaration cannot be sustained on the ground of limitation alone. I find that in the decision relied on by the appellant, the juridical forums have held that time limit prescribed for issuance of the show cause notice has to be strictly adhered to and in absence of observance of fulfilment of such condition, the proceedings cannot be initiated, seeking rejection of the declaration by the appellant. 6. Therefore, I do not find any merits in the impugned order. Accordingly, after setting aside the same, I allow the appeal in favour of the appellant. (Pronounced in Court on 4.5.2018) – Case laws – Decisions – Judgem

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2018 (5) TMI 1328 – KERALA HIGH COURT – TMI – Validity of recovery proceedings – pending stay applications – Held that: – the petitioner can be given some respite from the rigor of recovery, at least until such time as his stay petition is considered by the Appellate Tribunal.
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The Kerala Value Added Tax Appellate Tribunal directed to take up, consider and pass orders on Exts.P4, P4(a), P4(b), P4(c) and P4(d) stay petitions preferred by the petitioner, within a period of one month from the date of receipt of a copy of this judgment. Until such time as the Appellate Tribunal passes an order on the stay petition, and communicates the same to the petitioner, all steps for recovery pursuant to Ext.P5 demand notice for recovery of amounts

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fore the Tribunal. The grievance of the petitioner is that even though their appeals namely, Exts.P3 to P3(d) and the applications for stay, copies of which has been produced as Exts.P4, P4(a), P4(b), P4(c) and P4(d), are pending before the Appellate Tribunal, steps have been taken for recovery of the assessed tax from him through Ext.P5 demand notice. The petitioner prays that the recovery against them be interdicted, at least until such time as the stay petition is considered by the Appellate Tribunal. 2. The learned Government Pleader appearing on behalf of the respondents submits that, it is true that the petitioner has preferred appeals before the Appellate Tribunal, but she says that since the amount involved is substantial, no order

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h time as the Appellate Tribunal passes an order on the stay petition, and communicates the same to the petitioner, all steps for recovery pursuant to Ext.P5 demand notice for recovery of amounts against the petitioner, assessed through Exts.P1, P1(a), P1(b), P1(c) and P1(d) assessment orders, shall be kept in abeyance. To facilitate an expeditious disposal of the stay petition, I direct the petitioner to place a certified copy of this judgment, along with a copy of this writ petition, before the Appellate Tribunal, and the time-frame granted in this judgment will begin from the date on which the copy of the judgment and the writ petition are placed before the Tribunal. – Case laws – Decisions – Judgements – Orders – Tax Management India

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2018 (6) TMI 431 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2018 (14) G. S. T. L. 306 (A. A. R. – GST), [2018] 59 G S.T.R. 69 (AAR) – Levy of IGST – Reverse charge mechanism – ocean freight in case of CIF basis contract – Credit of GST on various assets – Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight in case of CIF basis contract, when service provider and service recipient both are outside the territory of India? – Held that:- Vide N/N. 8/2017- Integrated Tax (Rate) dated 28.6.2017 and N/N. 10/2017- Integrated Tax' (Rate) dated 28.6.2017 an importer is required to pay IGST on the ocean freight. Therefore as on date, even if the importer has already paid IGST on CIF value imported goods, he is still required to pay IGST on ocean fright.
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What will be the supporting document for importer under RCM to take the credit of IGST paid on ocean freight under CIF basis contract? – Held that:- Credit of IGST paid can be taken on the basis

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Section 97 of the CGST Act and the rules made thereunder filed by Bahl Paper Mills Ltd., 5 KM Stone, Aliganj Road, Kashipur, Uttrakhand seeking an advance ruling on the question: (a) Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight in case of CIF basis contract, when service provider and service recipient both are outside the territory of India. (b) If point no. answer is yes, then what will be the supporting document for ' importer under RCM to take the credit of IGST paid on ocean freight under CIF basis contract. (c) Whether credit will be available in GST of office fixtures 8s furniture, A.C. plant 8s sanitary fittings 'on' newly constructed building on its own account, for furtherance of business and accounting entry is capitalized in books of account. 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant, on matters or on questions specified in sub section (2) of se

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rms of said Section 97(2) of CGST/SGST Act, 2017, the present application is hereby admitted. 5. Accordingly opportunity of personal hearing was granted to the applicant on 2.4.2018. Shri Nitin Adlakha, C.A. appeared for personal hearing and made submissions in this regard. For A.C. Plant and furniture 85 fixtures he stated that all these goods are received by them after implementation of GST. This is not with respect of transitional provisions. 6. In the present application, applicant has requested for advance ruling on the questions mentioned at 1(a), 1(b) and 1(c) above which are discussed as under : (a) Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight in case of CIF basis contract, when service provider and service recipient both are outside the territory of India : In this regard it is observed that vide notification no. 8/2017- Integrated Tax (Rate) dated 28.6.2017 and notification no. 10/2017- Integrated Tax' (Rate) dated 28.6.2017

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herance of business and accounting entry is capitalized in books of account As per explanation to the Section 17 of CGST Act, 2017 credit is not available in respect of land, building or any other civil structure……. Therefore, in view of the aforesaid provisions of law, Cenvat Credit of GST paid in relation with building or any other civil structure is not available and since sanitary fittings are integral part of building or any other civil structure, cenvat credit of GST paid on such sanitary fittings is not available. However, credit of GST is available on office fixtures 85 furniture, A.C. plant. To further strengthen the view, the authority rely on the CBIC Board Circular No. 943/04/2011-CX dated 29th April 2011 wherein it was clarified that the goods such as furniture and stationery used in an office within the factory are goods used in the factory and are used in relation to the manufacturing business and hence the credit of the same is allowed. Further the Hon'ble CESTA

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GST – States – 38/1/2017-Fin(R&C)(57) – Dated:- 4-5-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division ___ Notification 38/1/2017-Fin(R&C)(57) In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2018), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Goa Goods and Services Tax (Fourth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall be deemed to have come into force from the 18th day of April, 2018. 2. In the Goa Goods and Services Tax Rules, 2017,- (i) in rule 89, for sub-rule (5), the following shall be substituted, namely:- (5) In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula:- Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services) x Net ITC ÷ Adjusted

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he Fund. (2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund. (3) Accounts of the Fund maintained by the Central Government shall be subject to audit by the Comptroller and Auditor General of India. (4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the Committee ) with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers. (5) (a) the Committee shall meet as and when necessary, generally four times in a year; (b) the Committee shall meet at such time and place as the Chairman, or in his absence, the Vice-Chairman of the Committee may deem fit; (c) the meeting of the Committee shall be presided over by the Chairman, or in his absence

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claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government, as the case may be; (d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant; (e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lumpsum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act; (f) to recover any sum due from any applicant in accordance with the provisions of the Act; (g) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant; (h) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars; (i) to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of the nature of activity

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the Central Consumer Protection Council (as may be considered appropriate by the Committee); (e) for making available up to 50% of the funds credited to the Fund each year, for publicity/consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty five crore rupees per annum. Explanation.- For the purposes of this rule, (a) applicant means, (i) the Central Government or State Government; (ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State or Union Territory; (iii) any agency or organization engaged in consumer welfare activities for a minimum period of three years, registered under the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force; (iv) village or mandal or samiti or samiti level co-operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes; (v) an educational or resea

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; (d) Committee means the Committee constituted under sub-rule (4); (e) consumer has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which central tax has been paid; (f) Fund means the Consumer Welfare Fund established by the State Government under section 57 of the State Goods and Services Tax Act, 2017 (Goa Act 4 of 2017); (g) proper officer means the officer having the power under the Act to make an order that the whole or any part of the state tax is refundable; (iii) in FORM GST ITC-03, after entry 5 (e), for the instruction against ** , the following shall be substituted, namely:- ** The value of capital goods shall be the invoice value reduced by 1/60th per month or part thereof from the date of invoice (iv) after FORM GSTR-8, the following FORM shall be inserted, namely:- FORM GSTR-10 (See rule 81) Final Return 1 GSTIN 2 Legal name 3 Trade Name, if any 4 Address

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available) 8 (c) Capital goods/plant and machinery held in stock 8 (d) Inputs held in stock or inputs as contained in semi-finished/finished goods held in stock (where invoice is not available) 9. Amount of tax payable and paid (based on Table 8) Sr.No. Description ITC reversible/Tax payable Tax paid along with application for cancellation of registration (GST REG-16) Balance tax payable (3-4) Amount paid through debit to electronic cash ledger Amount paid through debit to electronic credit ledger Central Tax State/Union territory Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 10 1 Central Tax 2 State/Union territory Tax 3 Integrated Tax 4 Cess 10. Interest, late fee payable and paid Description Amount payable Amount Paid 1 2 3 (I) Interest on account of (a) Integrated Tax (b) Central Tax (c) State/Union territory Tax (d) Cess (II) Late fee (a) Central Tax (b) State/Union territory tax 11. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and

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i-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods; (ii) in case of capital goods/plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purchase taking useful life as five years. 4. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8 [against entry 8 (d)] shall be duly certified by a practicing chartered accountant or cost accountant. Copy of the certificate shall be uploaded while filing the details. ; (v) for FORM GST DRC-07, the following shall be substituted, namely:- FORM GST DRC-07 [See rule 142(5)] Summary of the order 1. Details of order- (a) Order No. (b) Order date (c) Tax period- 2. Issues involved -<< drop down>> classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refund released

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2018 (7) TMI 1262 – AUTHORITY FOR ADVANCE RULINGS HARYANA – TMI – Classification of goods – Power Bank – Whether the product power bank which is used to charge portable devices can be classified under heading 8504 attracting GST rate of 18%? – Held that:- The comments of the concerned officer were sought under section 98 (1) of the Act ibid, but before the applicant could be provided a personal hearing, the applicant has withdrawn their application vide their application received today i.e. and requested to drop the verification and examination of the said application – application dismissed as withdrawn. – HAR/HAAR/R/2017-18/9 Dated:- 4-5-2018 – Viiaj Kumar Singh. (Member) (In Application No.: 9, dated 23.02.2018) Viiaj Kumar Singh. (Mem

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r the product power bank which is used to charge portable devices can be classified under heading 8504 – having description Electrical Transformers, Static converters (For Example, Rectifiers) And Inductors attracting GST rate of 18% (CGST 9%, SGST 9% or IGST 18%) as mentioned under Serial No. 375 of Schedule-III, on Page No. 53, of Notification No 1/2017-Central tax (Rate) dated 28.06.2017 as amended vide notification no. 41/2017-Central Tax (Rate) dated 14th November, 2017. The comments of the concerned officer were sought under section 98 (1) of the Act ibid, but before the applicant could be provided a personal hearing, the applicant has withdrawn their application vide their application received today i.e. and requested to drop the ver

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2018 (10) TMI 304 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (17) G. S. T. L. 58 (A. A. R. – GST) – Jurisdiction of AAR – Issuance of Tax Invoice – issuance of single invoice for every truck unlike the situation Prior to GST regime, where it was practice to receive single invoice for the entire month, and daily challan accompanied with each truck.
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Ruling:- The responsibility to issue Tax Invoice related to Supply of Taxable Goods is with the Registered person who supplies the goods – in this case the suppliers are registered with Jharkhand and Chattisgarh states – the Jurisdiction to decide the issue with the authority is limited to the state of Uttar Pradesh.
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As the registered persons are outside the territorial limits of State of Uttar Pradesh, the present application is outside the scope of Jurisdiction – the present Advance Ruling application is dismissed as not maintainable. – Order No. 3 Dated:- 4-5-2018 – Shri Sanjay Kumar Pathak, Member (State Tax) and

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ach consignment/ truck, Accordingly HIL Renukoot, is receiving (Stock transfer) said consignment along with GST invoices. The above transaction amount to more than 15000 Nos. of GST invoices to be recorded per month in our Oracle accounting system, which slow down our computer system and attract minor mistake while making GRN for said receipts on each invoices. It also create mismatch of invoices in GSTR-2 of HIL Renukoot and GSTR-1 of Mines division. Prior to GST regime, we had practice to receive single invoice for the entire month, and daily challan accompanied with each truck. Bauxite is the main Raw material for Aluminium production. 2. Definitions. – In this Act, unless the context otherwise requires,- (63) "inward supply" in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means, with or without consideration; (83) "outward supply" in relation to a taxable person, means supply of goods or serv

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ny goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; 31. Tax invoice. – (1) A registered person supplying taxable goods shall, before or at the time of,- (a) removal of goods for supply to the recipient, there the supply involves movement of goods ; or (b) delivery of goods or making available thereof to the recipient, in any other case, issue a tax invoice showing the description, quantity and value of goods, the tax charged thereon and such other particulars as may be prescribed : Provided that the Government may, on the recommendations of the Council, by notification, specify the categories of goods or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed. – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxmana

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