Author: admin_gst

Clarifications of certain issues under GST– regarding
48/22/2018 Dated:- 14-6-2018 CGST – Circulars / Ordes
GST
Circular No. 48/22/2018-GST
F. No. CBEC/20/16/03/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
New Delhi, Dated the 14th June, 2018
To,
The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/
The Principal Directors General/ Directors General (All)
Madam/Sir,
Subject: Clarifications of certain issues under GST- regarding
Representations have been received seeking clarification on certain issues under the GST laws. The same have been examined and the clarifications on the same are as below:
Sl. No.
Issue
Clarification
1.
Whether services of short-term accommodation, conferencing, banqueting etc. provided to a Special Economic Zone (SEZ) developer or a SEZ unit should be treated as an inter-State su

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

instant case, section 7(5)(b) of the IGST Act is a specific provision relating to supplies of goods or services or both made to a SEZ developer or a SEZ unit, which states that such supplies shall be treated as inter-State supplies.
1.4 It is therefore, clarified that services of short term accommodation, conferencing, banqueting etc., provided to a SEZ developer or a SEZ unit shall be treated as an inter-State supply.
2.
Whether the benefit of zero rated supply can be allowed to all procurements by a SEZ developer or a SEZ unit such as event management services, hotel and accommodation services, consumables etc?
2.1 As per section 16(1) of the IGST Act, “zero rated supplies” means supplies of goods or services or both to a SEZ developer or a SEZ unit. Whereas, section 16(3) of the IGST Act provides for refund to a registered person making zero rated supplies under bond/LUT or on payment of integrated tax, subject to such conditions, safeguards and procedure as may be prescribed. F

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

re, subject to the provisions of section 17(5) of the CGST Act, if event management services, hotel, accommodation services, consumables etc. are received by a SEZ developer or a SEZ unit for authorised operations, as endorsed by the specified officer of the Zone, the benefit of zero rated supply shall be available in such cases to the supplier.
3.
Whether independent fabric processors (job workers) in the textile sector supplying job work services are eligible for refund of unutilized input tax credit on account of inverted duty structure under section 54(3) of the CGST Act, 2017, even if the goods (fabrics) supplied are covered under notification No. 5/2017-Central Tax (Rate) dated 28.06.2017?
3.1 Notification No. 5/2017-Central Tax (Rate) dated 28.06.2017 specifies the goods in respect of which refund of unutilized input tax credit (ITC) on account of inverted duty structure under section 54(3) of the CGST Act shall not be allowed where the credit has accumulated on account of ra

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M/s. Mangalore Ganesh Beedi Works Versus Commissioner of GST & Central Excise
Service Tax
2018 (6) TMI 675 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 14-6-2018
Appeal No. ST/40939/2018 – Final Order No. 41801 / 2018
Service Tax
Hon'ble Ms. Sulekha Beevi C.S., Member ( Judicial )
Sh. S.K.Venugopala Rao, Chartered Accountant for the Appellant
Shri B. Balamurugan, AC (AR) for the Respondent
ORDER
Brief facts are that the appellants were issued show cause notice alleging that the credit availed on two input service distributor (ISD) invoices dated 14.2.2011 for Rs. 60,550/- and another dated 5.10.2011 for Rs. 52,390/- is not eligible for credit as these invoices did not contain the mandatory details. After due p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ubmitted that the appellant had availed the services of real estate agent for purchase of land from real estate agent and credit was availed to the tune of Rs. 60,550/- in this regard. Further, service was received for settling up dispute for which an amount of Rs. 51,500/- was availed as credit. For the mere reason that the invoices did not contain the necessary particulars of the service provider, the department has sought to deny the credit. He submitted that the appellant had furnished the input service distributor invoices as well as the details of the credit availed which has not been considered by the authorities below. He adverted to proviso to Rule 9(2) and argued that in case of invoices not containing necessary particulars, the A

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the services are for GTA purpose which does not match with the contention raised by the appellant. On this ground, the authorities below have rightly denied the credit as well as imposed penalty.
4. Heard both sides.
5. At the outset, it has to be stated that the appellant though has argued in detail with regard to the eligibility of credit, has then submitted that they are confining their contest to the penalty imposed. On perusal of the show cause notice, it is seen that the only allegation raised is that the invoices issued by the service provider did not contain necessary details. It is also seen from the records that the Range Officer, Palayamkottai was called for to scrutinize and report about the said two invoices. Nothing is brou

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Force Motors Ltd. Versus CGST & CE, Ujjain
Central Excise
2018 (6) TMI 786 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 14-6-2018
Appeal No. E/50962/2018-SM – Final Order No. 52241/2018
Central Excise
Hon'ble Mrs. Archana Wadhwa, Member ( Judicial )
Shri S.A. Gundecha, Advocate – for the appellant
Shri P. Junega, DR – for the respondent
ORDER
Per Archana Wadhwa
After hearing both the sides, I find that the appellant is engaged in the manufacture of motor vehicles and were availing the benefit of Cenvat credit of duty paid on various inputs.
2. Its so happened that during the period Jan. 2001 and Feb. 2001, the appellant received certain duty paid inputs which were duly entered in their records. As per the appellant, the credit could not be availed during the said period, immediately on receipt of the inputs but the same was availed in the month of March 2001. With effect from 1.3.2001, the provisions of Rule 57AB, which enabled the appellant to ava

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of the original adjudicating authority was upheld by Commissioner (Appeals) and hence the present appeal.
4. After hearing both the sides and after going through the impugned order, I find that the only reason with the Revenue to deny the credit is that the new amended provisions of 57AB, introduced with effect from 1.3.2001, allowed the credit of duty paid on the inputs received in the factory on or after 1.3.2001. Inasmuch as the inputs in question were received in Jan. and Feb. 2001, Revenue was of the view that the appellant would not be entitled to the credit.
I note that when the inputs were received in the assessee's factory in Jan. and Feb. 2001, they were admittedly entitled to avail the credit of duty paid thereon. Had they taken the credit in Jan. and Feb, itself, there would have been no objection by the Revenue. In fact, the said inputs were duly entered by them in their input records and it was only taking of credit which was deferred. As such, it can be seen that it i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

it of duty in respect of inputs received on or after 31.3.2000. Disputes arose in respect of inputs received prior to 31.3.2000 and it was clarified that inasmuch as an assessee has earned Modvat credit in respect of inputs received prior to 31.3.2000, he would be entitled to avail the Cenvat credit of duty paid on the same.
6. A logical interpretation of the provisions of Rule 57AB, as they existed before 1.3.2001 and after their amendment in 1.3.2001, leads me to conclude that an assessee cannot be denied the credit in respect of inputs received by him prior to 1.3.2001, especially when he was within his rights to avail the credit in respect of said inputs and could have availed the same immediately on receipt of the goods prior to 1.3.2001. As such, I find no merits in the Revenue's stand. Accordingly, the impugned orders are set aside and the appeal is allowed with consequential relief to the appellant.
( Dictated & pronounced in open Court )
Case laws, Decisions, Judgements,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Apex Co Vantage India Pvt. Ltd. Versus CCT, Rangareddy- GST
Service Tax
2018 (6) TMI 814 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 14-6-2018
ST/30212/2018, ST/30213/2018, ST/30214/2018 – Final Order No. A/30635-30637/2018
Service Tax
Hon'ble Mr. P. Venkata Subba Rao, Member ( Technical )
Shri Rama Mohan, Chartered Accountant for the Appellant
Shri Guna Ranjan, Superintendent ( AR ) for the Respondent
ORDER
[ Order Per : P. Venkata Subba Rao ]
These appeals are filed by the appellant against Orders- in-Appeal passed by the Learned Commissioner (Appeals) upholding the Orders-in-Original.
2. Heard both sides and perused the records.
3. The brief facts of the case are that the appellant is an exporter engaged in the export of Information Technology services. They also rendered services to their Indian clients. But the bulk of their turnover is export of services and hence they accumulated CENVAT credit. They had filed an application under Rule 5 of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

30212/2018
30213/2018
30214/2018
2.
Refund for the Quarter
April – June 2015
July – Sept 2015
Jan – March 2015
3.
Date of application
30/03/2016
29/06/2016
25/01/2016
4.
Refund Amount
7,32,287/-
10,32,532/-
5,39,822/-
5.
Date of Entry in Books
30/06/2016
30/09/2016
31/03/2016
6.
Date of Order by Deputy Commissioner
23/12/2016
28/12/2016
23/12/2016
7.
Due date of filing ST-3 for the period Oct 15 to March 16
25/04/2016
 
 
8.
Date of filing ST-3 for the period Oct 15 to March 16
22/04/2016
 
 
9.
Due date of filing revised ST-3 for the period Oct 15 to March 16
21/07/2016
 
 
10.
Due date of filing ST-3 for the period April 16 to Sept 16
25/10/2016
 
 
11.
Date of filing ST-3 for the period April 16 to Sept 16
24/10/2016
 
 
12.
Due date of filing revised ST-3 for the period April 16 to Sept 16
23/01/2017
 
 
13.
Date of filing revised ST-3 for t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

NVAT credit. It is his submission that due to ignorance, the appellant had not claimed refund of service tax during the previous periods but did so for the period from April, 2015 onwards. They had filed refund claims but had not debited the amount in time i.e., before or at the time of making the claim. This mistake was rectified by them by subsequently debiting the amount. It an honest mistake because of which they should not be deprived of their substantive benefit of refund. It is his further submission the appellant does not stand to gain anything by not debiting as they always had surplus credit in their books of accounts because of their exports. Considering these facts, the Learned Commissioner (Appeals) should have taken a more holistic view of the situation and allowed them to refund which he did not. His submission is that the Tribunal should take a larger view of the situation and appreciate that the appellant has not gained anything by these technical mistakes and should n

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

71) taxmann.com 358 (Mumbai – CESTAT)]
6. The Learned Departmental Representative on the other hand, vehemently opposed the appeal and said that the statutory requirement under Rule 5 of the CENVAT Credit Rules read with procedure laid down in Notification No. 05/2006-CE (NT) cannot be modified by the Tribunal. It must be followed. He further argued that debiting the amount in the CENVAT credit before filing the refund claim is a substantive requirement and is not a mere procedure.
7. I have considered the both arguments and perused the records. The Constitution of India has demarcated the roles of Legislature, Executive and Judiciary. Legislation is the exclusive domain of the Legislature. To provide flexibility in the law to deal with changing needs and conditions, the parent Act itself delegates the powers of delegated legislation to the Executive i.e., the Government which is accountable to the Parliament. This delegated legislation, in the form of Rules, Regulations, Notificatio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nor the quasi-judicial authorities including the Tribunals (which are creations of the law) have the power to modify, amend, insert, delete, stretch or restrict the scope of the Act, Rules, Regulations or the Notifications. Their role is confined to interpreting the laws and applying them to the case in hand. The Hon'ble Apex Court in the case of UOI vs Kirloskar Pneumatics Company [1996 (84) ELT 401 (SC)] not only clarified this position but further held that even when exercising the powers under Article 226/227, the High Courts cannot direct the officers to act contrary to the law. Para 10 of this judgment reads as follows:
“10. According to these sub-sections, a claim for refund or an order of refund can be made only in accordance with the provisions of Section 27 which inter alia includes the period of limitation mentioned therein. Mr. Hidayatullah submitted that the period of limitation prescribed by Section 27 does not apply either to a suit filed by the importer or to a writ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cted to ignore or act contrary to Section 27, whether before or after amendment. May be the High Court or a Civil Court is not bound by the said provisions but the authorities under the Act are. Nor can there be any question of the High Court clothing the authorities with its power under Article 226 or the power of a civil court. No such delegation or conferment can ever be conceived. We are, therefore, of the opinion that the direction contained in clause (3) of the impugned order is unsustainable in law. When we expressed this view during the hearing Mr. Hidayatullah requested that in such a case the matter be remitted to the High Court and the High Court be left free to dispose of the writ petition according to law.”
The above scheme of things under the constitution as well as the above judgment of the Supreme Court that the creatures of law cannot act contrary to the law lays down the basic framework for me to decide the issue at hand. The question to be decided is whether the Ord

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

sible;
(B) “Net CENVAT credit” means total CENVAT credit availed on inputs and input services by the manufacturer or the output service provider reduced by the amount reversed in terms of sub-rule (5C) of rule 3, during the relevant period;
(C) “Export turnover of goods” means the value of final products and intermediate products cleared during the relevant period and exported without payment of Central Excise duty under bond or letter of undertaking;
(D) “Export turnover of services” means the value of the export service calculated in the following manner, namely:-
Export turnover of services = payments received during the relevant period for export services + export services whose provision has been completed for which payment had been received in advance in any period prior to the relevant period – advances received for export services for which the provision of service has not been completed during the relevant period;
(E) “Total turnover” means sum total of the value of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

uch duty; or claims rebate of service tax under the Export of Services Rules, 2005 in respect of such tax.
Explanation 1.- For the purposes of this rule,-
(1) “export service” means a service which is provided as per the provisions of Export of Services Rules, 2005, whether the payment is received or not;
(2) “relevant period” means the period for which the claim is filed.
Explanation 2.- For the purposes of this rule, the value of services, shall be determined in the same manner as the value for the purposes of sub-rule (3) and (3A) of rule 6 is determined.]
Notification No. 5/2006-CE
In exercise of the powers conferred by rule 5 of the CENVAT Credit Rules, 2004 (hereinafter referred to as the “said rules”), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No 5/2006 – Central Excise (N.T), dated the 14th March, 2006, published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide n

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

every year.
(c) the value of goods cleared for export during the quarter shall be the sum total of all the goods cleared by the exporter for exports during the quarter as per the monthly or quarterly return filed by the claimant.
(d) the total value of goods cleared during the quarter shall be the sum total of value of all goods cleared by the claimant during the quarter as per the monthly or quarterly return filed by the claimant.
(e) in respect of the services, for the purpose of computation of total turnover, the value of export services shall be determined in accordance with clause (D) of sub-rule (1) of rule 5 of the said rules.
(f) for the value of all services other than export during the quarter, the time of provision of services shall be determined as per the provisions of the Point of Taxation Rules, 2011.
(g) the amount of refund claimed shall not be more than the amount lying in balance at the end of quarter for which refund claim is being made or at the time of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n and enclosures relating to the quarter for which refund is being claimed shall be filed by the claimant, before the expiry of the period specified in section 11B of the Central Excise Act, 1944 (1 of 1944).
(c) The application for the refund should be signed by-
(i) the individual or the proprietor in the case of proprietary firm or karta in case of Hindu Undivided Family as the case may be;
(ii) any partner in case of a partnership firm;
(iii) a person authorized by the Board of Directors in case of a limited company;
(iv) in other cases, a person authorized to sign the refund application by the entity.
(d) The applicant shall file the refund claim along with the copies of bank realization certificate in respect of the services exported.
(e) The refund claim shall be accompanied by a certificate in Annexure A-I, duly signed by the auditor (statutory or any other) certifying the correctness of refund claimed in respect of export of services.
(f) The Assistant Commissi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notified member in constitution of nagaland appellate authority for advance ruling for Gst.
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/163 Dated:- 14-6-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
NOTIFICATION F.NO.FIN/REV-3/GST/1/08 (PT-1)/163
Dated Dimapur, the 14th June, 2018
In exercise of the powers conferred by section 99 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to waive the late fee for FORM GSTR-3B.
FTX.56/2017/Pt-I/110 Dated:- 14-6-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
Date: The 14th June, 2018
No.FTX.56/2017/Pt-I/110.- In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the "said Act), the Governor of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Chhattisgarh Goods and Services Tax (Fifth Amendment) Rules, 2018.
F-10-28/2018/CT/V (44)-26/2018-State Tax Dated:- 14-6-2018 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Naya Raipur, Dated 14th June, 2018
Notification No. 26/2018-State Tax
No. F-10-28/2018/CT/V (44). – In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Chhattisgarh Goods and Services Tax (Fifth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date of issue of this notification.
2. In the Chhattisgarh Goods and Services Tax Rules, 2017, –
(i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inse

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and
(b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).”
(iv) with effect from 1st July, 2017, in rule 95, in sub-rule (3), for clause (a), the following shall be substituted, namely :-
“(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;”;
(v) in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely :-
“Provided further that an amount equivalent to fifty percent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund.”;
(vi) in rule 133, for sub-rule (3), the following shall be substituted, namely :-
“(3) Where the Authority determines that a registered person has no

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nalty as specified under the Act ; and
(e) cancellation of registration under the Act.
Explanation : For the purpose of this sub-rule, the expression, “concerned State” means the State in respect of which the Authority passes an order.”;
(vii) in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely :-
“(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.”;
(viii) in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely :-
“10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.”;
(ix) with effect from 1st July, 2017, in FORM GST PCT-01, in PART B,
(a) against Sl. No. 4, after entry (10), the following shall be inserted, namely :-
“(11) Sales Tax practitioner under existing law for a period of not less th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nion Territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
(b) for Statement 5B, the following Statement shall be substituted, namely :-
“Statement 5B
[see rule 89(2) (g)]
Refund Type: On account of deemed exports
(Amount in Rs.)
Sl.No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
GSTIN of the supplier
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax/Union Territory Tax
Cess
1
2
3
4
5
6
7
8
9
(xi) in FORM GST RFD-01A, in Annexure-1,
(a) for Statement 1A, the following Statement shall be substituted, namely : –
"Statement 1A
[see rule 89 (2)(h)]
Refund Type : ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl.No.
Details of invoices of inward supplies received
Tax paid on inward supplies
Details of invoices of outward supplies issued
Tax paid on outward supplies
GST

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

In Re: Utility Powertech Ltd.,
GST
2018 (7) TMI 882 – AUTHORITY FOR ADVANCE RULINGS, CHHATTISGARH – 2018 (14) G. S. T. L. 544 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, CHHATTISGARH – AAR
Dated:- 14-6-2018
STC/AAR/02/2018
GST
S.K. BUXY AND RAJESH KUMAR SINGH, MEMBER
RULING
1. The Applicant M/s Utility Powertech Ltd. Sipat Bilaspur, having GSTIN 22AAACU3458P1Z1, engaged in providing manpower supply services to NTPC BHEL Power Projects Pvt. Ltd. (NBPPL), Mannavaram in Andhra Pradesh, (GST No. 37AACCN9505A1ZQ) has filed the application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017, seeking advance ruling on the following points :-
a. Whether the applicant is required to charge IGST or CGST and SGST on the manpower supply services provided to M/s NTPC BHEL Power Projects Pvt Ltd. (NBPPL), Mannavaram in Andhra Pradesh.
b. Whether such transaction will be categorized as an intrastate or interstate transaction?
c. If the applicant charge IGST on suc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

state and intends to issue invoices regarding supply of manpower services to M/s NBPPL, Mannavaram (A.P.) by charging IGST on the same.
4. Personal Hearing: -In keeping with the established principles of natural justice, personal hearing in the matter was extended to the applicant. Shri Mahavir S. Jain, CA and Shri Naresh P Nahar CA authorized by the Resident Manager of the applicant, M/s Utility Powertech Ltd., Sipat, Bilaspur, (C.G.), appeared before us for hearing on 24.5.2018 and reiterated their above contentions.
5. The legal position, Analysis and Discussion:-
The provisions for implementing the CGST Act and CGGST Act, 2017 are similar.
The Applicant, based at Seepat, Bilaspur(CG) has been awarded a contract for manpower supply at Mannavaram (Andhra Pradesh) by M/s NTPC BHEL Power Project Pvt. Ltd., Mannavaram (Andhra Pradesh).The applicant has submitted that considering such supply of manpower service as interstate transaction, it wants to issue invoices charging IGST, upon

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of input tax credit of tax paid or deemed to have been paid;
(e) determination of the liability to pay tax on any goods or services or both;
(f) whether applicant is required to be registered;
(g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.
U/s 103 of CGGST Act, 2017:- Applicability of advance ruling –
1. The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only –
a. On the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling;
b. On the concerned officer or the jurisdictional officer in respect of the applicant.
5.1 The applicant has sought advance ruling regarding:-
(i) Labour supply service to the firm situated in Andhra Pradesh and considering it as interstate transaction wants to charge IGST on invoices

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Arfat Petrochemicals Pvt. Ltd. Versus CE, C & CGST – CCE & ST, Jodhpur
Central Excise
2018 (7) TMI 908 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 14-6-2018
Appeal No. E/50484/2018 – EX(DB) – A/52271/2018-EX[DB]
Central Excise
Mr. V. Padmanabhan, Member (Technical) And Ms. Rachna Gupta, Member (Judicial)
Represented by Shri Rupender Singh, Advocate for appellant.
Represented by Shri M.R. Sharma, D.R. for the respondent.
ORDER
Per Rachna Gupta:
The Appellant is aggrieved by the Order of Commissioner (Appeals) dated 28.09.2017, vide which the Order-in-Original declining the Appellant to be entitled for refund of accumulated Cenvat Credit after closure of production due to fire accident has been upheld thereby confirming the rejection of refund claim of Rs. 46,28,767/-. The facts relevant for the purpose are:
1. The Appellant is engaged in the manufacture of acrylic fibre falling under Chapter 55 of the Schedule 2 of the Central Excise Tariffs Act

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

they are not in a position to utilize the same. The appeal is, accordingly, prayed to be allowed. However, while justifying the challenged order, it is submitted by the D.R. that the Show Cause Notice dated 18.04.2004 was issued in furtherance of the application dated 15.01.2014, seeking refund of unutilized Cenvat Credit lying accumulated in their books of accounts. It is impressed upon that there is no provision which allows refund of accumulated credit lying unutilized except where the same has been accumulated on account of exports under bond. The refund has rightly been rejected. Appeal is, accordingly, prayed to be rejected.
3. After hearing both the parties, we are of the considered view that Rule 5 of the Cenvat Credit Rules, 2004 is relevant for the purpose, which reads as follows:
“Rule 5. Refund of CENVAT Credit: When any inputs are used in the final products which are cleared for export under bond or letter of undertaking, as the case may be, or used in the intermediate

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

been used in the final product for export. But the fact of the present case is that the Appellant unit had stopped the manufacturing activity due to a fire accident in their premises and the refund has also been claimed solely on the said basis of the balance lying unutilized in their Cenvat Credit account. Thus, admittedly and apparently, appellant's case is not covered by the above said provisions. Though, the Appellant has relied upon M/s Slovak India Trading Co. Pvt. Ltd. case, but as already held above, relevant provision, i.e., Rule 5 of the Cenvat Credit Rules, 2004 refers only to manufacture. In the present case, admittedly, there is no manufacture subject to the closure of the company. Hence, the refund in furtherance of Rule 5 is not available. Accordingly, the present case is held to stand on a different footing. We draw our support from the case M/s Steel Strips vs. CCE, Ludhiana and M/s Super Rubbers, Gurgaon vs. CCE, Gurgaon, 2006-TIOL-656-CESTAT-DEL-LB, both decided

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

failed or faulted in some minor or inconsequent aspects which cannot be described as the “essence” or the “substance” of the requirements.
In a plethora of cases, it has been stated by various judicial pronouncements that where, the language is clear, the intention of the legislature is to be gathered from the language used. It is not the duty of the court either to enlarge the scope of legislation or the intention of the legislature, when the language of the provision is plain. The court cannot rewrite the legislation for the reason that it had no power to legislate. The court cannot add words to a statute or read words into it which are not there. The court cannot, on an assumption that there is a defect or an omission in the words used by the legislature. correct or make up assumed deficiency, when the words are clear and unambiguous. Courts have to decide what the law; is and not what it should be.”
6. Since there is no provision under Cenvat Credit Rules, 2004 to permit refu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Commissioner Of Central Goods And Service Tax And Central Excise Versus Cadila Health Care Ltd.
Service Tax
2018 (7) TMI 1065 – GUJARAT HIGH COURT – 2018 (15) G. S. T. L. 309 (Guj.) , 2018 (361) E.L.T. 966 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 14-6-2018
R/TAX APPEAL NO. 591 of 2018, 593 of 2018, 614 of 2018
Service Tax
MR. AKIL KURESHI and MR. B.N. KARIA JJ.
Appearance:
MR DHAVAL D VYAS (3225) for the PETITIONER(s) No. 1
for the RESPONDENT(s) No. 1
ORAL ORDER
(PER : MR.AKIL KURESHI)
1. These Tax Appeals are filed by the department challenging common judgement of CESTAT dated 31.03.2017 by which large number of appeals came to be disposed of. Case of the department is that the issue is already decided by this Cou

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

that such judgement of the Tribunal has been carried in appeal by the department before the High Court. We are informed that such appeal being Tax Appeal No. 444 of 2016 is admitted and is pending.
2. In view of such factual background, the Tribunal disposed of appeals raising similar questions as under:
“Considering the number of appeals on the same issue and categorical observation of the Hon'ble High Court in Astik Dyestuff Pvt. Ltd's case (supra) that the judgement is binding on all situated within the territorial jurisdiction of High Court, in my opinion, it would be inappropriate, to decide the issue following the Division Bench judgement when the matter is on board of the High Court. In similar circumstances, a Division Ben

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M/s Dynamic Cables Pvt. Ltd. Versus CGST & CE, Jaipur
Central Excise
2018 (7) TMI 1336 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 14-6-2018
Appeal No. E/50998/2018-SM – Final Order No. 52240/2018
Central Excise
Hon'ble Mrs. Archana Wadhwa, Member (Judicial)
Shri R.G. Choudhary, Consultant – for the appellant
Shri P. Junega, DR – for the respondent
JUDGEMENT
Per Archana Wadhwa:
After hearing both the sides, I find that during the period April 2011 to July 2012, the appellant availed Cenvat credit of duty on the basis of the invoices issued by their head office. Scrutiny of their records revealed that a part of the credit was availed in respect of common services, which were relatable to their second uni

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

stration as input service distributed cannot be held to be as irregular. The said decision stands confirmed by the Hon'ble Gujarat High Court when the appeal filed by the Commissioner was rejected reported as 2015 (323) ELT A76 (SC). However, ld. Advocate fairly agrees that though the said decision covers the issue as also the fact that Commissioner (Appeals) has himself extended the benefit for the subsequent period vide Order-in-Appeal No. 05(SJ)/CE/JPR 2018 dated 20.1.2018, but submits that as they have not contested the confirmation before the lower authorities and as such, they are not in a position to challenge the same now before the Tribunal.
His only contests is to confirmation of interest and imposition of penalties. As regards i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

E.V. RADHA KRISHNA KURUP Versus UNION OF INDIA THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, THE PRINCIPAL SECRETARY, NEW DELHI, GST COUNCIL, NEW DELHI, GOODS AND SERVICES TAX NETWORK, NEW DELHI AND THE COMMISSIONER, GOODS AND SERVICE TAX DEPARTMENT, KARAMANA, KERALA
GST
2018 (7) TMI 1829 – KERALA HIGH COURT – 2018 (15) G. S. T. L. 8 (Ker.)
KERALA HIGH COURT – HC
Dated:- 14-6-2018
W. P. (C. ) No. 17348 of 2018
GST
MR. P.B.SURESH KUMAR, JJ.
For The Petitioner : ADV.SRI.MOHAN GEORGE
For The Respondent : ADV. SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL OF INDIA, SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK AND SRI. V. K. SHAMSUDEEN
JUDGMENT
Petitioner was a registered dealer under the Kerala Value Adde

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rcumstances of this case as also the orders passed in similar matters, I deem it appropriate to dispose of the writ petition permitting the petitioner to prefer an application before the additional sixth respondent, the Nodal Officer appointed to resolve issues in the nature of one raised by the petitioner. Ordered accordingly. Needless to say that if the petitioner prefers an application within two weeks from the date of receipt of a copy of this judgment, same shall be considered and appropriate decision shall be taken by the additional sixth respondent within a week thereafter. Needless also to say that if it is found that the petitioner could not upload FORM GST TRAN-1 for reasons not attributable to him, appropriate action shall be tak

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

COMMISSIONER CENTRAL GST AND CX Versus M/s. HIMMAT GLAZED TILES
Central Excise
2018 (8) TMI 1277 – GUJARAT HIGH COURT – 2018 (15) G. S. T. L. 486 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 14-6-2018
R/TAX APPEAL NO. 627 of 2018 With R/TAX APPEAL NO. 629 of 2018
Central Excise
MR. AKIL KURESHI AND MR. B.N. KARIA, JJ.
For The Petitioner : Mr Nirzar Desai (2058)
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. These appeals arise out of common facts. We may record facts from Tax Appeal No. 627 of 2018. The department has challenged the judgement of Customs Excise and Service Tax Appellate Tribunal raising following question for our consideration:
“Whether in the facts and circumstances of the case, the Tribuna

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

In Re: Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra
GST
2018 (9) TMI 235 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2018 (16) G. S. T. L. 332 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 14-6-2018
GST-ARA-41/2017-18/B-48
GST
SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER
PROCEEDINGS
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra, the applicant, seeking an advance ruling in respect of the following questions;
1) Whether the applicant which is a charitable trust with the main object of advancement of religion, spirituality or yoga can be said to be in business so as to attract the provis

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

T 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 submissions, as reproduced verbatim, could be seen thus-
Brief Description of Activity carried out by Applicant:
1.1 The Applicant is a religious charitable trust registered under Section 12AA of the Income Tax Act, 1961 carrying out religious and charitable activities.
1.2 The Trust is principally engaged in the field of spreading the knowledge of Jain Dharam and advancement of teachings of Param krupaludev Shrimad Rajchandra. The Trust holds various Satsangs and Shibirs for spreading the knowledge of the Jain Dha

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s, etc. To spread knowledge of the Jain Dharam through publications of books, audio CDS, DVDs, etc. and other materials for students and public in general and to set up organizations for helping people. The ancillary object also includes, protecting birds and animals from being killed in slaughter houses and other activities.
2.4 The applicant was registered under the erstwhile Maharashtra Value Added Tax Act, 2002 in view of the specific Explanation in the definition of “dealer” under Section 2(8) of the MVAT Act, 2002.
2.5 With effect from 1.7.2017, the Goods and Service Tax was brought into force and the existing registered dealers under the erstwhile MVAT Act, 2002 were migrated to GST.
2.6 In reparation for implementing GST, the Commissioner of Sales Tax, Maharashtra issued Circular No. 357 of 2016 dated 12.11.2016 mandatorily requiring the existing registered dealers under the provisions of MVAT Act,2002 to enroll themselves for GSTIN.
2.7 Thus, the applicant was also migrate

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

b) An activity or transaction in connection with or incidental or ancillary in sub-clause (a);
(c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction;
(d) Supply or acquisition of goods including capital goods and services in connection with commencement or closure of business;
(e) Provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members;
(f) Admission, for a consideration, of persons to any premises;
(g) Services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation:
(h) Services provided by a race club by way of totalisator or a licence to book maker in such club; and
(i) An activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are en

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

applicant in under the main object of spreading religious and spiritual teachings.
1.7. It is settled law that where the public charitable trust carries out activity for advancement of its main object of charitable purpose, the same cannot be said to be business in commercial sense as defined in the taxing Statute, There is no motive to earn profit out of the said activities and profit earned if any is spent on the advancement of the general public utility and hence, there cannot be said to be any business which is carried out by the Public Charitable Trust.
1.8. Thus, in the present case also, the main object of the applicant being advancement of the religious and spiritual teachings Paramkrupalu Shimad Rajchandra, the applicant cannot be said to be carrying out business as defined in Section 2(17) of the CGST Act, 2017,
2. Once the main object of the applicant cannot be considered as business, the ancillary or incidental objects also cannot be considered as business.
2.1. The ap

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ing out business even for the publications being sold by the applicant to the devotees of Paramkrupalu Shrimad Rajchandra.
2.5. The applicants rely on the judgment of Hon'ble Supreme Court in the case of Commissioner of Sales Tax Vs. Sai Publication Fund (2002) 4 SCC 7 (SC), = 2002 (3) TMI 45 – SUPREME COURT where in the Supreme Court categorically held that where the main activity is not business, then any incidental or ancillary transaction, unless established by the revenue department to be an independent business transaction, will also be considered as charitable only and not business. The Supreme Court held that where the main and dominant activity of the assesse trust in that case was to spread message of Sai Baba, then bringing out publications and sale thereof by the assesse Trust to its devotees at cost price did not amount to business.
2.6. The applicant further relies on the judgment of Hon'ble Supreme Court in the case of CIT Vs. Gujarat Maritime Board (2007) 14 SCC 704 (

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business.
3.2. From a plain reading of the above Clause (a) of Section 7(1) it is clear that supply will be liable to GST only when it is made for a consideration in the course or furtherance of business.
3.3 As submitted above, since the present case, the applicant is not carrying out any business, there can be no supplies liable to GST at the hands of the applicant.
4. Since the aggregate of taxable supplies of goods and services does not exceed Twenty Lakh Rupees, the applicant is not liable for registration under Section 22(1) of the CGST Act 2017.
4.1 The applicant submits that Section 22(1) of the CGST Act, 2017, provides for registration under the CGST Act, 2017. The said Section 22(1) is extracted below for ready reference:
22. (1) Every supplier shall be liable to be registered under this Act in the State or Union t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

details by 25.06.2018. Accordingly we are submitting following details.
1. Copy of Trust Deed translated in English
2. In Maharashtra, we have following activities.
(a) Entry to Satsang in Prayer hall is free to all.
(b) Sale of cassettes, CD and other Puja Samagri etc.
3. Judgment of Hon. Bombay High Court in case of Lalbaugcha Raja Sarawajanik Geneshotsav Mandal (MVXA Tax Appeal No.10 of 2015 dt 28.6.2015) = 2015 (7) TMI 1289 – BOMBAY HIGH COURT
4. Costing of major items sold
As mentioned earlier, we have no formal costing system. We herewith attach the sheet showing costing of major items which is prepared as per purchase cost and the applicable administrative cost.
5. In the hearing, the learned ARA asked about applicability of term 'Trade' to the selling activity of Trust.
We have already cited judgment of Hon. Supreme Court in case of Sai Publication Trust (126 STC 288) (SC). = 2002 (3) TMI 45 – SUPREME COURT. In this case the definition of 'business' under BST Act was

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

mber of decisions on the point including the decisions cited by the learned counsel before us. It may be stated that the question of profit motive or no profit motive would be relevant only where person carries on trade, commerce, manufacture or adventure in the nature of trade, commerce, etc. On the facts and in the circumstances of the present case irrespective of the profit motive, it could not be said that the trust either was a “dealer” or was carrying on trade, commerce, etc. The trust is not carrying on trade, commerce, etc., in the sense of occupation to be a “dealer” as its main object is to spread the message of Saibaba of Shiridi as already noticed above. Having regard to all aspects of the matter, the High Court was right in answering the question referred by the Tribunal in the affirmative and in favour of the respondent-assessee. We must however add here that whether a particular person is a “dealer” and whether he carries on “business” are matters to be decided on the fa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

usiness' as the main object of the Trust is not business.
6. We also bring to kind knowledge the clause 26 in the Trust Deed which says that in case this Trust is not able to carry on activities as per objectives of the Trust then the Trust should be amalgamated with Trust having similar objectives. Thus, there is no business approach of the Trust and all activities are for charitable object.
7. In the hearing, reference was made that there is exemption entries in relation to services carried out by Trust. However, such exemption may be given for the Trust who are in business and the law wants to exclude the given services. In any cage, giving exemptions etc., cannot govern the definition clause of 'business', Unless the entity falls within the meaning of 'business' it cannot be subjected to tax based on any other criteria.
8. Applicant submitted the details of main objectives of the trust and few sale of costing on 25.6.2018 as under:
Name of the Trust
Shrimad Rajcharcra Adhyatmi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Trust is to carry out, get carried out and support spiritual activities such as 'Satsang' (association with saints or gentlemen), worshiping and meditation for the final salvation in such a manner that the persons from all castes desirous of salvation attains salvation and their unique devoutness to Eternal 'Vitrag' Path Leading, Most Compassionate Pramkrupalu Shrimad Rajchandraji increases by following His commandments, gaining faith and sentiment towards the mode of obtaining salvation taught by 'Tirthankar' Bhagvan Shree Mahavir Swami and 'Vitrag' Prabhu and famous as Jain Religion in the world and by becoming non-attached to worldly things or happiness.
Other Objectives of the Trust: (Relevant Extract)
1) Social Services, public Aids and Religious Activities
To carry out, get carried out and support activities which uplifts peoples social, wordly, economic conditions and religious activities such as 'Swamivatsalya, 'Sadharmik, Devotion, Pilgrimage, Sadhak Samadhi' Funds etc. and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ual / religious products like Satsang / Bhakti CD/DVD, spiritual books Satsang Booklets, Magazine etc.
Nature of Products & Cost thereof
Ref. to the object clause
Cost per Unit Rs.
Sale Per Unit Rs.
SHRIMAD RAJCHANDRA VACHANAMRUTJI (IN GUJ) Scriptures & commandments of Shrimad Rajchandraji
Fundamental objectives -Spiritual
228.88
225.00
PUSHPMALA Booklet of Do's & Don'ts (Practice booklet by Shrimad Rajchandraji
Fundamental objectives -Spiritual
14.92
15.00
SADGURU ECHOES Monthly Magazine
Other objectives
– Activities for spreading the knowledge.
43.94
35.00
VIVEKCHUDAMANI SHIBIR – 11-DVD Discourse by Gurudev on selected Granth/Scripture (Full one year set will include 12 DVD)
Other objectives
– Activities for spreading the knowledge.
412.52
400.00
VIVEKCHUDAMANI SHIBIR -11 MP3 Discourse by Guru dev on selected Granth/Scripture (Full one year set will include 12 MP3)
Other objectives
– Activities for spreading the knowledge.
89.19
75.00
03. CONTENTION – AS P

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

le to GST. For instance sale of goods shall be chargeable to GST”.
The dealer is engaged in supply of goods under GST. The dealer is holding a stock of goods as 31/03/2017 at Rs. 15,88,2218/- (which is supposed to sale/supply under GST Act) The year wise details of income / consideration received from sale of goods (Spiritual Products) in previous years is as under –
2016-17 – Rs. 4359967/-
2015-16 – Rs. 4972259/-
2014-15- Rs. 4481415/-
2013-14 – Rs. 3926341/-
Further the dealer have provided accommodation and food in various Shibirs/Satsang for consideration. The details of Shibir and stay income areas under –
2016-17 – Rs. 51910491/-
2015-16 – Rs. 78042209/-
2014-15 – Rs. 32815747/-
Further the dealer also effected additions and sale of capital assets. The year wise details are as under-
Financial year
2016-17
2015-16
2014-15
Furniture & Fixture
 
 
 
Addition during year
1100992/-
4273725/-
1768859/-
Sale during the year
641009/-
1650006/-
1

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

aggregate turnover in a financial year exceeds twenty lakh rupees: provided that where such person makes taxable supplies of goods or services or both from any of the special category states, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.
In this case the dealer is holding a stock of goods as on 31.03/2017 at Rs. 15882218-(which is supposed to sale/ supply under GST Act) and year wise turnover in previous years is as under
Financial Year
Amount
2016-17
4359967/-
2015-16
4972259/-
2014-15
4481415/-
2013-14 
3926341/-
Section 23 refers about the persons not liable for registration
(1) The following persons shall not be liable to registration, namely:-
(a) Any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from the tax under this Act or under the Integrated Goods and Services Tax Act;
(b) An agriculturist, to the extent of supply o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

egistered under this Act ;
(v) such other person or class of persons as may be notified by the Government on the Recommendations of the Council.
In view of the above provisions under section 22, 23 and 24 the above Charitable Trusts is liable to Registration under the provisions of Central Goods and Service Tax Act 2017 and Maharashtra Goods and Service Tax Act, 2017.
3) Whether sales of spiritual products which is incidental / ancillary to main charitable object of the applicant can be said to be business of the applicant in terms of the definition in Section 2(17) of the Central Goods and Service Tax Act 2017 and option provision of Maharashtra Goods and Service Tax Act 2017?
The above charitable trust is engaged in supply of products namely –
KumKum (tax free), wooden desk/ wooden chitrapat stand (taxable), DVD/CD (taxable), Books (tax free), Agarbatti/lncene stick (taxfree), Counter / timepiece (taxable), periodicals (taxfree), Mala, diary, calendar, Greeting card (taxable),

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f goods or supply of services as referred to in Schedule II
04. HEARING
The Preliminary hearing in the matter was held on 11.04.2018, Sh. Rahul Thakkar, Advocate along with Sh. Nilesh Parekh Office bearer and Sh. Hemal Ashra, C.A. (Auditor of Trust) and Sh. C. B. Thakkar Advocate appeared and requested for admission of application as per contentions made in their ARA. They were specifically requested to give the costing of the items which are being sold by them as detailed in their catalogues. Jurisdictional Officer Sh. Vikrant Gaikwad, Asstt. Commr. Of S.T. (D-836), Nodal -3, Mumbai appeared and stated they would be making written submission shortly.
The final hearing was held on 13.06.2018, Sh. C.B. Thakkar, Advocate, Sh. Nilesh Parekh Office bearer and Sh. Hemal Ashra, C.A. (Auditor of Trust) appeared and made oral contentions that they had not submitted the costing of items as requested during Preliminary hearing. They stated that they would be giving costing of 5 to 7 items hav

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ancement of teachings of Param krupaludev Shrimad Rajchandra.
3. Applicant further submitted that the ancillary and incidental objects of the applicant trust are to carry out activities for advancement of main object such as Satsang, Shibirs, etc. To spread knowledge of the Jain Dharam through publications of books, audio CDS, DVDs, etc. and other materials for students and public in general and to set up organizations for helping people. The ancillary object also includes, protecting birds and animals from being killed in slaughter houses and other activities.
For all above the applicant submits that, the applicant is a public charitable trust with main objective of advancement of religious and spiritual teaching and are not engaged in any trade or commerce etc. As such it cannot be said to be business in commercial sense as defined in section 2(17) of the GST Act. They further submit that as the main activity cannot be considered as business, the ancillary or incidental activity, o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rsons to any premises;
(g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation;
(h) services provided by a race club by way of totalisator or a Licence to book maker in such club; and
(i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities;
We find that there is no doubt that applicant Trust is a person as defined u/s 2(84) of the GST Act. We are first required to ascertain as to whether the applicant is carrying out any business or not.
We find that as per details above 'business' is defined under GST Act under Section 2(17). As per this definition we are required to have a relook at details as given under sub clause (a), (b) and (c) of Section 2(17) which states that business includes:-
(a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any ot

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, service or information.
In the same way we find that Wikipedia states that Trade involves the transfer of goods or services from one or entity to another, often in exchange for money.
Thus we find that the above are the definitions of trade as per general understanding as well as per business understanding.
In same way the word 'Commerce' has several definitions which are as under:-
As a noun
It means business of buying and selling things.
As per Business Dictionary, it means exchange of goods or services for money or in kind, usually on a large scale enough to require transportation from place to place or across city, state or national boundaries.
Similarly we find that Wikipedia defines it as “exchange of goods and services, especially on a large scale.”
In view of the above definitions, now we examine the activities that are being undertaken by the applicant.
We find that the applicant in their submissions have stated that they sell various spiritual products (Annexure-6)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rust deed paras extracted from the copy of Trust Deed translated in English submitted by them.
Trust Deed Para 5, This Trust is created as 'Public Charitable and Religious Trust and the said Trust shall the known as “Shrimad Rajchandra Adhyatmik Satsang Kendra” and the Trustees shall give the said name to the Trust and manage the Trust by the said name and they shall administer, make disposition and use the property as per this Trust Deed.
Para 7-The party of the second part, the Trustees, shall make disposition and investment of the aforesaid property as follows:
The aforesaid Trust Property can be invested in the investments approved under the. The Bombay Public Trust Act, 1950 and The Income Tax Act, 1961 and the immovable and movable properties and the income thereof can be used in the Trust. Subject to the prevailing law, the Trustees shall have absolute authority to buy the securities and to sell the purchased securities and to buy other securities from out of the sale procee

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r buying and selling in this manner or there is any decline in the value of the securities, then the Trustees or any Trustee from out of them shall not be responsible for the same.
Para – (8) OBJECTIVES OF THE TRUST
Fundamental objectives Of the Trust – Spiritual Activities
The fundamental objectives of this Trust is to carry out, get carried out and support spiritual activities such as 'Satsang' (association with saints or gentlemen), worshiping and meditation for the final salvation in such a manner that the persons from all castes desirous of salvation attains salvation and their unique devoutness to Eternal “Vitrag' Path Leading, Most Compassionate Paramkrupalu Shrimad Rajchandraji increases by following HIS commandments, gaining faith and sentiment towards the mode of obtaining salvation taught by 'Tirthankar' Bhagvan Shree Mahavir Swami and Vitrag Prabhu and famous as Jain Religion in the world and by becoming non-attached to worldly things or happiness.
Other Objectives of t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

des pupils. Even such persons who are fit to take such knowledge, by making provision in writing as per the law to admit and educate them in such institution
(3) Activities for the kindness to all living beings
To carry out activities for the kindness to all living beings such as to stop the beasts and birds taken to slaughter house, to free them from there, to rear them in Panjrapol, birds asylums etc. for the endurance of their lives after releasing them from there.
No portrait, photo, statue, symbol, plaque, monuments, Samadhi , museum or anything or article, except of Shree Vitrag Prabhu and Most Compassionate Shrimad Rajchandraji and the persons associated with the incidents occurred during HIS life-time, also existing Sadgurudev Pujya Gurudevshri Rakeshbhai Zaveri will not be allowed to be kept in the immovable and movable property acquired by purchasing, constructing, gift or any other manner for achieving the above mentioned objectives and considering to be the ownership of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e into consideration of the Trustees etc. and they shall have absolute right to sign on behalf of the Trust on such documents which may be required to be prepared in respect thereof, to get or give them same registered and to undertake such proceedings which may be required to complete the said works and they shall also hive absolute right to get prepared the necessary documents after giving consideration in respect thereof and they shall have absolute right to collect the sale proceeds and to issue receipt in respect thereof.”
Now in view of the detailed submissions of the applicant, submissions of the jurisdictional officer, relevant paras of Trust Deed and detailed related discussions above, we examine the scope of supply as per Section 7 of the CGST Act which is as under:-
Section 7 of CGST Act, 2017: –
(1) For the purposes of this Act, the expression '”supply” includes-
(a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, ren

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

fication, the transactions that are to be treated as-
(a) a supply of goods and not as a supply of services; or
(b) a supply of services and not as a supply of goods.
In view of the above detailed discussions it is very apparent that the applicant is engaged in Trade and Commerce by way of selling of goods and services as per detailed discussions above and are very well covered under the definition of 'business' as given under Section 2(17) of the CGST Act and in view of this, their activities are very well covered within the scope of 'supply' as given in Section 7 of the CGST Act, 2017 and are therefore liable to tax as applicable in respect of goods supplied or services rendered.
Now we refer to their claim for exemption as per they being a charitable trust. We find that the Charitable Trust must satisfy the following two criteria: to avail exemption from payment of GST in case of services.
There is no exemption granted to charitable trusts in case of supply of goods which ar

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

evelopment relating to:
* Abandoned, orphaned or homeless children;
* Physically or mentally abused and traumatized persons;
* Prisoners; or
* Persons over the age of 65 years residing in a rural area;
Preservation of environment including watershed, forests and wildlife.
We find that the applicant is registered under Section 12AA of the Income Tax Act but the activities being undertaken by the applicant in respect of services being provided by them are not covered under the definition of charitable activities.
From the information provided by the concerned Officer/ Jurisdictional officer, we see that applicant trust generates income from sale of goods, provides for accommodation and foods in various Shibir/Satsang on payment/ chargeable basis, The Charitable Trust organize Shibir/Satsang for participant and they are not free for the participants, as the trust charge some amount from the participants in the name of accommodation or participation. Satsang is the only activity

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

facts of the present case.
06. In view of the deliberations as held herein above, 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-41/2017-18/B-48
Mumbai, dt. 14.06.2018
For reasons as discussed in the body of the order, the questions are answered thus –
Question 1:- Whether the applicant which is a charitable trust with the main object of advancement of religion, spirituality or yoga can be said to be in business so as to attract the provisions of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017?
Answer: – Answered in affirmative.
Question 2:- Whether the applicant which is a charitable trust with main object of the advancement of religion, spirituality or yoga is liable to registration under the provisions of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017?
Answer: – Answered in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

VINOD G. MANAGING PARTNER NATIONAL MOTORS Versus UNION OF INDIA THROUGH ITS SECRETARY (REVENUE) MINISTRY OF FINANCE, THE PRINCIPAL SECRETARY FINANCE (GST WING), GST COUNCIL THROUGH ITS CHAIRPERSON DEPARTMENT OF FINANCE, NEW DELHI, GOODS AND SERVICES TAX NETWORK, NEW DELHI AND THE COMMISSIONER GOODS AND SERVICE TAX DEPARTMENT KARAMANA, THIRUVANANTHAPURAM
GST
2018 (9) TMI 370 – KERALA HIGH COURT – 2018 (16) G. S. T. L. 14 (Ker.)
KERALA HIGH COURT – HC
Dated:- 14-6-2018
W. P. (C) No. 17473 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : ADV. SRI. MOHAN GEORGE (M-1337)
For The Respondent : SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK, ADV. SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL AND .V.K.SHAMSUDHEEN

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

der as also the learned Standing Counsel for the fourth respondent.
Having regard to the facts and circumstances of this case as also the orders passed in similar matters, I deem it appropriate to dispose of the writ petition permitting the petitioner to prefer an application before the additional sixth respondent, the Nodal Officer appointed to resolve issues in the nature of one raised by the petitioner. Ordered accordingly. Needless to say that if the petitioner prefers an application within two weeks from the date of receipt of a copy of this judgment, the same shall be considered by the additional sixth respondent and appropriate decision shall be taken within a week thereafter. Needless also to say that if it is found that the petiti

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

IN RE : RUCHI ENTERPRISES
GST
2018 (10) TMI 342 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (17) G.S.T.L. 61 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – AAR
Dated:- 14-6-2018
Order No. 10
GST
Shri Sanjay Kumar Pathak, Member (State Tax) and Dinesh Kumar, Member (Central Tax)

ORDER

=============
Document 1
[Order per : Sanjay Kumar Pathak, Member (State Tax)]. – à¤â€¢Ã Â¥â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â°Ã Â¥â‚¬Ã Â¤Â¯

à¤Å“à¥â‚¬Ã Â¥Â¦Ã Â¤ÂÃ Â¤Â¸Ã Â¥Â¦Ã Â¤Å¸Ã Â¥â‚¬Ã Â¥Â¦ à¤â€¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 2017 तथा à¤â€°Ã Â¥Â¦Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¥Â¦ एस०à¤Å“à¥â‚¬Ã Â¥Â¦Ã Â¤ÂÃ Â¤Â¸Ã Â¥Â¦Ã Â¤Å¸Ã Â¥â‚¬Ã Â¥Â¦ à¤â€¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 2017 à¤â€¢Ã Â¥â‚¬ धारा-98

à¤â€¢Ã Â¥â€¡ à¤â€¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â°Ã Â¥ÂÃ Â¤â€”त à¤â€¦Ã Â¤â€”्रिम विनिर्णय हà¥â€¡Ã Â¤Â¤Ã Â¥Â

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

¤Â®Ã Â¥â€¡Ã Â¤â€š à¤â€ Ã Â¤ÂµÃ Â¥â€¡Ã Â¤Â¦Ã Â¤â€¢ द्वारा à¤â€¦Ã Â¤â€šà¤â€¢Ã Â¤Â¿Ã Â¤Â¤ à¤â€°Ã Â¤â€¢Ã Â¥ÂÃ Â¤Â¤ बिà¤â€šà¤¦à¥ स्पष्ट नहà¥â‚¬Ã Â¤â€š हà¥Ë†à¥¤ à¤â€¡Ã Â¤Â¸ तथ्य सà¥â€¡

सुनवाà¤Ë† à¤â€¢Ã Â¥â€¡ समय à¤â€ Ã Â¤ÂµÃ Â¥â€¡Ã Â¤Â¦Ã Â¤â€¢ à¤â€¢Ã Â¥â€¹ à¤â€¦Ã Â¤ÂµÃ Â¤â€”त à¤â€¢Ã Â¤Â°Ã Â¤Â¾Ã Â¤Â¯Ã Â¤Â¾ à¤â€”या, à¤â€ Ã Â¤ÂµÃ Â¥â€¡Ã Â¤Â¦Ã Â¤â€¢ द्वारा निम्न प्रà¤â€¢Ã Â¤Â¾Ã Â¤Â° सà¤â€šà¤¶à¥â€¹Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¤ बिà¤â€šà¤¦à¥

शपथ पत्र à¤â€¢Ã Â¥â€¡ माध्यम सà¥â€¡ प्रस्तुत à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤â€”या :-

That the deponent by rectifying himself, is clea

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

à¤Ë† à¤â€¢Ã Â¥â‚¬ à¤Å“ातà¥â‚¬ हà¥Ë†, à¤â€°Ã Â¤Â¨Ã Â¤â€¢Ã Â¥â€¡ द्वारा

सप्लाà¤Ë† à¤â€¢Ã Â¥â‚¬ à¤Å“ानà¥â€¡ वालà¥â‚¬ लà¤â€¢Ã Â¤Â¡Ã Â¤Â¼Ã Â¥â‚¬ à¤â€¢Ã Â¥â‚¬ लम्बाà¤Ë† 3 फुट सà¥â€¡ 6 फुट तथा मà¥â€¹Ã Â¤Å¸Ã Â¤Â¾Ã Â¤Ë† 15 सà¥â€¡Ã Â¤â€šà¤Ÿà¤¿à¤®à¥â‚¬Ã Â¤Å¸Ã Â¤Â° सà¥â€¡ 60

सà¥â€¡Ã Â¤â€šà¤Ÿà¤¿à¤®à¥â‚¬Ã Â¤Å¸Ã Â¤Â° तà¤â€¢ हà¥â€¹Ã Â¤Â¤Ã Â¥â‚¬ हà¥Ë†à¥¤ à¤â€°Ã Â¤Â¨Ã Â¤â€¢Ã Â¥â€¡ द्वारा à¤â€ Ã Â¤ÂªÃ Â¥â€šà¤°à¥à¤¤à¤¿ à¤â€¢Ã Â¥â‚¬ à¤Å“ानà¥â€¡ वालà¥â‚¬ लà¤â€¢Ã Â¤Â¡Ã Â¤Â¼Ã Â¥â‚¬ WOOD WASTE हà¥â€¹Ã Â¤Â¤Ã Â¥â‚¬

हà¥Ë†, à¤Å“à¥â€¹ HSN 4401 à¤â€¢Ã Â¥â€¡ à¤â€¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â°Ã Â¥ÂÃ Â¤â€”त वर्àÂ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

à¤²à¤¾à¤Ë† मुà¤â€“्य रà¥â€šà¤ª सà¥â€¡ पà¥â€¡Ã Â¤ÂªÃ Â¤Â° मिलà¥â€¹Ã Â¤â€š सà¥â€¡ प्राप्त à¤â€¢Ã Â¥ÂÃ Â¤Â°Ã Â¤Â¯ à¤â€ Ã Â¤Â¦Ã Â¥â€¡Ã Â¤Â¶ à¤â€¢Ã Â¥â€¡ विरà¥â€šà¤¦à¥à¤§ à¤â€¢Ã Â¥â‚¬ à¤Å“ातà¥â‚¬ हà¥Ë†à¥¤ à¤â€ Ã Â¤ÂµÃ Â¥â€¡Ã Â¤Â¦Ã Â¤â€¢ द्वारा

यह भà¥â‚¬ à¤â€¦Ã Â¤ÂµÃ Â¤â€”त à¤â€¢Ã Â¤Â°Ã Â¤Â¾Ã Â¤Â¯Ã Â¤Â¾ à¤â€”या à¤â€¢Ã Â¤Â¿ माल परिवहन à¤â€¢Ã Â¥â€¡ दà¥Å’रान वाणिà¤Å“्य à¤â€¢Ã Â¤Â° विभाà¤â€” à¤â€¢Ã Â¥â‚¬ सचल दल

à¤â€¡Ã Â¤â€¢Ã Â¤Â¾Ã Â¤Ë†à¤¯à¥â€¹Ã Â¤â€š द्वारा à¤â€¡Ã Â¤Â¸Ã Â¥â€¡ रà¥â€¹Ã Â¤â€¢ à¤â€¢Ã Â¤Â° 5 प्रतिशत à¤â

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

 Â¤ÂªÃ Â¥â€¡Ã Â¤ÂªÃ Â¤Â° मिलà¥â€¹Ã Â¤â€š द्वारा à¤Å“ारà¥â‚¬ à¤â€¢Ã Â¥ÂÃ Â¤Â°Ã Â¤Â¯

à¤â€ Ã Â¤Â¦Ã Â¥â€¡Ã Â¤Â¶, सर्वश्रà¥â‚¬ ए०à¤â€ Ã Â¤Ë†à¥¦à¤Ë†à¥¦ वà¥Ë†à¤²à¥â‚¬ ट्रà¥â€¡Ã Â¤Â¡Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¸ प्रा०लि० बनाम यà¥â€šà¤¨à¤¿à¤¯à¤¨ à¤â€¨à¤« à¤â€¡Ã Â¤Â£Ã Â¥ÂÃ Â¤Â¡Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤â€¨à¤¨à¤¿à¤â€šà¤â€” दि

साऊथ à¤Ë†à¤¸à¥à¤Ÿà¤°à¥à¤¨ रà¥â€¡Ã Â¤Â²Ã Â¤ÂµÃ Â¥â€¡ एण्ड दि रà¥â€¡Ã Â¤Â²Ã Â¤ÂµÃ Â¥â€¡ बà¥â€¹Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¡ à¤â€¢Ã Â¥â€¡ वाद मà¥â€¡Ã Â¤â€š रà¥â€¡Ã Â¤Â²Ã Â¤ÂµÃ Â¥â€¡ रà¥Ë†à¤Ÿà¥à¤¸ ट्रिब्यà¥â€šà¤¨à¤², चà¥â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¨Ã Â¤Ë† दà

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

¿Ã Â¤Â¶Ã Â¥ÂÃ Â¤Â¨Ã Â¤Â°, वाणिà¤Å“्य à¤â€¢Ã Â¤Â°, à¤â€“ण्ड-1, à¤â€¦Ã Â¤Â®Ã Â¥â€¡Ã Â¤Â Ã Â¥â‚¬ à¤â€¢Ã Â¥â€¡ à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¯Ã Â¤Â¾Ã Â¤Â²Ã Â¤Â¯ मà¥â€¡Ã Â¤â€š प्रस्तुत

à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤â€”या था, à¤Å“िसà¥â€¡ डिप्टà¥â‚¬ à¤â€¢Ã Â¤Â®Ã Â¤Â¿Ã Â¤Â¶Ã Â¥ÂÃ Â¤Â¨Ã Â¤Â°, वाणिà¤Å“्य à¤â€¢Ã Â¤Â°, à¤â€“ण्ड-1, à¤â€¦Ã Â¤Â®Ã Â¥â€¡Ã Â¤Â Ã Â¥â‚¬ द्वारा प्राधिà¤â€¢Ã Â¤Â°Ã Â¤Â£ à¤â€¢Ã Â¥â€¡

समà¤â€¢Ã Â¥ÂÃ Â¤Â· विचार हà¥â€¡Ã Â¤Â¤Ã Â¥Â à¤â€¦Ã Â¤â€”्रसारित à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤â€”या था । à¤â€¦Ã Â¤Â¤Ã Â¤Æ’ प्रश्नà¤â€”त à¤â€¦Ã Â¤â€”्रà¤Â

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

 Â¥â€¡Ã Â¤ÂªÃ Â¤Â° मिलà¥â€¹Ã Â¤â€š द्वारा निर्धारित लम्बाà¤Ë† व à¤â€”à¥â€¹Ã Â¤Â²Ã Â¤Â¾Ã Â¤Ë† मà¥â€¡Ã Â¤â€š

युà¤â€¢Ã Â¥â€¡Ã Â¤Â²Ã Â¤Â¿Ã Â¤ÂªÃ Â¥ÂÃ Â¤Å¸Ã Â¤Â¸, सुबबà¥â€šà¤² तथा पाप्लर à¤â€¢Ã Â¥â‚¬ लà¤â€¢Ã Â¤Â¡Ã Â¤Â¼Ã Â¥â‚¬ à¤â€¢Ã Â¥â‚¬ सप्लाà¤Ë† à¤â€¢Ã Â¥â‚¬ à¤Å“ातà¥â‚¬ हà¥Ë† तथा

à¤â€°Ã Â¤â€¢Ã Â¥ÂÃ Â¤Â¤ सप्लाà¤Ë† पर 5 प्रतिशत à¤â€¢Ã Â¥â‚¬ दर सà¥â€¡ à¤Å“à¥â‚¬Ã Â¥Â¦Ã Â¤ÂÃ Â¤Â¸Ã Â¥Â¦Ã Â¤Å¸Ã Â¥â‚¬Ã Â¥Â¦ à¤â€¢Ã Â¤Â¾ à¤â€°Ã Â¤Â¦Ã Â¥ÂÃ Â¤â€”्रहण à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾

à¤Å“ाता हà¥Ë†à¥¤

2. à¤â€°Ã Â¤ÂªÃ Â¤Â°Ã Â¥â€¹Ã Â¤â€¢Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¾Ã Â¤Â

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

¤â€¢Ã Â¥â€¡ द्वारा सप्लाà¤Ë† à¤â€¢Ã Â¥â‚¬

à¤Å“ानà¥â€¡ वालà¥â‚¬ वस्तु à¤â€¢Ã Â¥â€¡ à¤â€ºÃ Â¤Â¾Ã Â¤Â¯Ã Â¤Â¾Ã Â¤Å¡Ã Â¤Â¿Ã Â¤Â¤Ã Â¥ÂÃ Â¤Â° भà¥â‚¬ सà¤â€šà¤²à¤â€”्न à¤â€¢Ã Â¤Â¿Ã Â¤Â à¤â€”ए हà¥Ë†à¤â€š तथा à¤â€°Ã Â¤â€¢Ã Â¥ÂÃ Â¤Â¤ वस्तु à¤â€¢Ã Â¥â€¹

व्यापारà¥â‚¬ द्वारा वà¥â€¡Ã Â¤Â¸Ã Â¥ÂÃ Â¤Å¸ वुड नाम सà¥â€¡ सप्लाà¤Ë† à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤Å“ाता हà¥Ë†à¥¤

सर्वश्रà¥â‚¬ रुचि à¤â€¡Ã Â¤Â£Ã Â¥ÂÃ Â¤Å¸Ã Â¤Â°Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¾Ã Â¤Ë†à¤Å“à¥â€¡Ã Â¤Å“, राà¤Å“पà¥â€šà¤¤ à¤â€¢Ã Â¥â€°Ã Â¤Â®Ã Â¥ÂÃ Â¤ÂªÃ Â¤Â²Ã Â¥â€¡Ã Â¤â€¢Ã Â¥ÂÃ Â¤Â¸

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

4401 सà¥â€¡ à¤â€ Ã Â¤Å¡Ã Â¥ÂÃ Â¤â€ºÃ Â¤Â¾Ã Â¤Â¦Ã Â¤Â¿Ã Â¤Â¤ नहà¥â‚¬Ã Â¤â€š हà¥Ë† à¤â€¦Ã Â¤ÂªÃ Â¤Â¿Ã Â¤Â¤Ã Â¥Â HSN Code 4403

à¤â€¦Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¥Ã Â¤Â¾Ã Â¤Â¤Ã Â¥Â “wood in the rough ” सà¥â€¡ à¤â€ Ã Â¤Å¡Ã Â¥ÂÃ Â¤â€ºÃ Â¤Â¾Ã Â¤Â¦Ã Â¤Â¿Ã Â¤Â¤ हà¥Ë†à¥¤
Document 3
5. सर्वश्रà¥â‚¬ रà¥â€šà¤šà¤¿ à¤â€¡Ã Â¤Â£Ã Â¥ÂÃ Â¤Å¸Ã Â¤Â°Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¾Ã Â¤Ë†à¤Å“à¥â€¡Ã Â¤Å“ राà¤Å“पà¥â€šà¤¤ à¤â€¢Ã Â¥â€°Ã Â¤Â®Ã Â¥ÂÃ Â¤ÂªÃ Â¤Â²Ã Â¥â€¡Ã Â¤â€¢Ã Â¥ÂÃ Â¤Â¸, à¤â€¦Ã Â¤Â®Ã Â¥â€¡Ã Â¤Â Ã Â¥â‚¬ द्वारा à¤Å“ारà¥â‚¬ एà¤â€¢

à¤â€¡Ã Â¤Â¨Ã Â¤ÂµÃ Â¥â€°Ã Â¤â€¡Ã Â¤Â¸ सà¤â€šà¤â€“्या 04 दिनाà¤â€šà¤â€¢ 4-4-2018 प्राप्त हुà¤â€  हà¥Ë†, à¤Å“िसà¤â€¢Ã Â¥â€¡ à¤â€¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â°Ã Â¥ÂÃ Â¤â€”त àÂ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

्रस्तुत à¤â€¢Ã Â¤Â¿Ã Â¤Â à¤â€”ए हà¥Ë†à¤â€š, à¤Å“िनमà¥â€¡Ã Â¤â€š सà¥â€šà¤šà¤¿à¤¤ à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤â€”या हà¥Ë† à¤â€¢Ã Â¤Â¿

विà¤â€”त दिनà¥â€¹Ã Â¤â€š

मà¥â€¡Ã Â¤â€š फर्म à¤â€¢Ã Â¥â€¡ विभिन्न वाहनà¥â€¹Ã Â¤â€š à¤â€¢Ã Â¥â€¹ प्रदà¥â€¡Ã Â¤Â¶ à¤â€¢Ã Â¥â‚¬ विभन्न सचल दल à¤â€¡Ã Â¤â€¢Ã Â¤Â¾Ã Â¤Ë†à¤¯à¥â€¹Ã Â¤â€š

द्वारा

डिटà¥â€¡Ã Â¤Â¨ à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤â€”या तथा à¤â€¦Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¥Ã Â¤Â¦Ã Â¤Â£Ã Â¥ÂÃ Â¤Â¡ à¤Å“मा à¤â€¢Ã Â¤Â°Ã Â¤Â¾Ã Â¤Â¯Ã Â¤Â¾ à¤â€”या। वाहनà¥â€¹Ã Â¤â€š à¤â€¢Ã Â¥â€¹ डिटà¥â€¡Ã Â¤Â¨ à¤â€¢Ã Â¤Â°

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

€

वस्तु पर 18 प्रतिशत à¤â€¢Ã Â¥â‚¬ दर सà¥â€¡ à¤â€¢Ã Â¤Â°Ã Â¤Â¦Ã Â¥â€¡Ã Â¤Â¯Ã Â¤Â¤Ã Â¤Â¾ हà¥Ë†à¥¤

7.

व्यापारà¥â‚¬ द्वारा à¤â€°Ã Â¤ÂªÃ Â¤Â°Ã Â¥â€¹Ã Â¤â€¢Ã Â¥ÂÃ Â¤Â¤ प्रार्थना पत्र दिनाà¤â€šà¤â€¢ 24-8-1018 मà¥â€¡Ã Â¤â€š भà¥â‚¬ स्वà¥â‚¬Ã Â¤â€¢Ã Â¤Â¾Ã Â¤Â° à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾

à¤â€”या हà¥Ë† à¤â€¢Ã Â¤Â¿ à¤â€¦Ã Â¤â€”्रिम विनिर्णय प्रार्थना पत्र à¤â€¢Ã Â¥â€¡ निस्तारण तà¤â€¢ à¤â€¡Ã Â¤Â¨Ã Â¤â€¢Ã Â¥â€¡ द्वारा 18

प्रतिशत à¤â€¢Ã Â

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

 Â¤Â¹Ã Â¥Ë†, यह स्पष्ट

नहà¥â‚¬Ã Â¤â€š हà¥Ë† । वि0à¤â€¦Ã Â¤Â¨Ã Â¥ÂÃ Â¥Â¦Ã Â¤Â¶Ã Â¤Â¾Ã Â¥Â¦ à¤â€¡Ã Â¤â€¢Ã Â¤Â¾Ã Â¤Ë† à¤â€¢Ã Â¥â‚¬ à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¯Ã Â¤ÂµÃ Â¤Â¾Ã Â¤Â¹Ã Â¥â‚¬ पर टिप्पणà¥â‚¬ à¤â€¡Ã Â¤Â¸ प्राधिà¤â€¢Ã Â¤Â°Ã Â¤Â£ à¤â€¢Ã Â¥â€¡ à¤â€¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤â€¢Ã Â¥ÂÃ Â¤Â·Ã Â¥â€¡Ã Â¤Â¤Ã Â¥ÂÃ Â¤Â° मà¥â€¡Ã Â¤â€š नहà¥â‚¬Ã Â¤â€š हà¥Ë†,

à¤â€¡Ã Â¤Â¸Ã Â¤â€¢Ã Â¥â€¡ à¤â€¦Ã Â¤Â¤Ã Â¤Â¿Ã Â¤Â°Ã Â¤Â¿Ã Â¤â€¢Ã Â¥ÂÃ Â¤Â¤ à¤â€ Ã Â¤ÂµÃ Â¥â€¡Ã Â¤Â¦Ã Â¤â€¢ द्वारा विभिन्न Recipients à¤â€¢Ã Â¥â€¹ à¤â€¢Ã Â¤Â¿Ã Â¤Â¸ माल à¤â€¢Ã Â¥â‚¬ सप्लाà¤Ë†

à¤â€¢Ã Â¥â‚¬ à¤â€”यà¥â‚¬ हà¥Ë†

,

यह भà¥â‚¬ स्पष्ट नहà¥â‚¬Ã Â¤â€š

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

•à¤°à¤¦à¥‡à¤¯à¤¤à¤¾ निर्धारित à¤â€¢Ã Â¥â‚¬

à¤â€”यà¥â‚¬ हà¥Ë†, à¤â€¢Ã Â¥â€¡ सम्बà¤â€šà¤§ मà¥â€¡Ã Â¤â€š

à¤â€¢Ã Â¥â€¹Ã Â¤Ë† विशिष्ट तथ्य तथा à¤â€ Ã Â¤ÂµÃ Â¥â€¡Ã Â¤Â¦Ã Â¤â€¢ द्वारा प्रस्तुत नहà¥â‚¬Ã Â¤â€š à¤â€¢Ã Â¤Â¿Ã Â¤Â à¤â€”यà¥â€¡ हà¥Ë†à¤â€šà¥¤ à¤â€¦Ã Â¤Â¤Ã Â¤Æ’ à¤â€¡Ã Â¤Â¨ बिà¤â€šà¤¦à¥à¤â€œà¤â€š पर à¤â€¢Ã Â¥â€¹Ã Â¤Ë†

टिप्पणà¥â‚¬ à¤â€¦Ã Â¤ÂªÃ Â¥â€¡Ã Â¤â€¢Ã Â¥ÂÃ Â¤Â·Ã Â¤Â¿Ã Â¤Â¤ नहà¥â‚¬Ã Â¤â€š हà¥Ë†à¥¤

7. à¤â€¢Ã Â¥â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â° सरà¤â€¢Ã Â¤Â¾Ã Â¤Â° द्वारा à¤Å“ारà¥â‚¬ विà¤Å“्ञप्à¤Â

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

o.

Heading/

Description of Goods

|CGST,

SGST

198.

Sub-heading/

Tariff Item

4401

Rate

Wood in chips or particles; sawdust and 2.5%

wood waste and scrap, whether or not ag- 2.5%

glomerated in logs, briquettes, pellets or

similar forms

8. à¤Å“à¥â‚¬Ã Â¥Â¦Ã Â¤ÂÃ Â¤Â¸Ã Â¥Â¦Ã Â¤Å¸Ã Â¥â‚¬Ã Â¥Â¦ व्यवस्था मà¥â€¡Ã Â¤â€š वस्तुà¤â€œà¤â€š à¤â€¢Ã Â¥â€¡ वर्à¤â€”à¥â‚¬Ã Â¤â€¢Ã Â¤Â°Ã Â¤Â£ à¤â€¢Ã Â¥â€¡ सà¤â€šà¤¬à¤â€šà¤§ मà¥â€¡Ã Â¤â€š à¤â€¢Ã Â¤Â¸Ã Â¥ÂÃ Â¤Å¸Ã Â¤Â® टà¥Ë†à¤°à¤¿à¤« एà¤â€¢Ã Â¥ÂÃ Â¤Å¸

à¤â€¢Ã Â¥â€¡ वर्à¤â€”à¥â‚¬Ã Â¤â€¢Ã Â¤Â°Ã Â¤Â£ à¤â€¢Ã Â¥â€¹ à¤â€¦Ã Â¤â€šà¤â€”à¥â‚¬Ã Â¤â€¢Ã Â¤Â¾Ã Â¤Â° à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤â€”या हà¥Ë†à¥¤ चà¥Ë†à¤ªà¥à¤Ÿà¤°-44 à¤â€¢Ã Â¥â€¡ Heading 4401 निम्नवत हà¥Ë†:-

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cture of

particle board and fibreboard and as fuel. Such waste and scrap includes,

saw mill or planning mill rejects; manufacturing waste; broken planks;

old crates unusable as such; bark and shaving (whether or not agglomer-

ated in logs, briquettes, pellets or similar forms); other waste and scrap

of joinery and carpentry; spent dyewood and tanning wood or bark.

10. टà¥Ë†à¤°à¤¿à¤« हà¥â€¡Ã Â¤Â¡Ã Â¤Â¿Ã Â¤â€šà¤â€” – 44.03 WOOD IN THE ROUGH, WHETHER OR NOT

STRIPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED (+) à¤â€¢Ã Â¥â€¹ निम्न

प्रà¤â€¢Ã Â¤Â¾Ã Â¤Â° Explain à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤â€”या हà¥Ë†:-

The principal products classified here, when of the above description, in-

clude; timber for sawing; poles for telephone, telegraph or electrical power

transmission lines; unpointed and unsplit pile, pickets, stakes, poles and props;

round pit-props; logs, whether or not quar

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

€¹Ã Â¤Â²Ã Â¥ÂÃ Â¤Â¸, बल्लà¥â‚¬, माचिस à¤â€¢Ã Â¥â‚¬ तà¥â‚¬Ã Â¤Â²Ã Â¥â‚¬

बनानà¥â€¡, विनियर बनानà¥â€¡, वुडवà¥â€¡Ã Â¤Â¯Ã Â¤Â° बनानà¥â€¡ à¤â€ Ã Â¤Â¦Ã Â¤Â¿ à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¯Ã Â¥â€¹Ã Â¤â€š मà¥â€¡Ã Â¤â€š प्रयà¥â€¹Ã Â¤â€” नहà¥â‚¬Ã Â¤â€š à¤â€¢Ã Â¤Â¿Ã Â¤Â à¤Å“ा सà¤â€¢Ã Â¤Â¤Ã Â¥â€¡, वह Wood

waste and scrap à¤â€¢Ã Â¥â‚¬ श्रà¥â€¡Ã Â¤Â£Ã Â¥â‚¬ मà¥â€¡Ã Â¤â€š à¤â€ Ã Â¤Â¯Ã Â¥â€¡Ã Â¤â€šà¤â€”à¥â€¡Ã Â¤â€š । Wood waste and scrap à¤â€¢Ã Â¥â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â° सरà¤â€¢Ã Â¤Â¾Ã Â¤Â° द्वारा à¤Å“ारà¥â‚¬

विà¤Å“्ञप्ति सà¤â€š0 1/1017-Central Tax (Rate) दिनाà¤â€šà¤â€¢ 28 à¤Å“

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

 Â¤â€¢Ã Â¥â‚¬ दर सà¥â€¡ à¤Å“à¥â‚¬Ã Â¥Â¦Ã Â¤ÂÃ Â¤Â¸Ã Â¥Â¦Ã Â¤Å¸Ã Â¥â‚¬Ã Â¥Â¦ तथा 2.5 प्रतिशत à¤â€¢Ã Â¥â‚¬ दर सà¥â€¡ एस०à¤Å“à¥â‚¬Ã Â¥Â¦Ã Â¤ÂÃ Â¤Â¸Ã Â¥Â¦Ã Â¤Å¸Ã Â¥â‚¬Ã Â¥Â¦ à¤â€¢Ã Â¥â‚¬ दà¥â€¡Ã Â¤Â¯Ã Â¤Â¤Ã Â¤Â¾

हà¥Ë† ।
Document 7
विनिर्णय

12. लà¤â€¢Ã Â¤Â¡Ã Â¤Â¼Ã Â¥â‚¬ à¤â€¢Ã Â¥â€¡ ऐसà¥â€¡ लट्ठà¥â€¡ à¤â€¦Ã Â¤Â¥Ã Â¤ÂµÃ Â¤Â¾ लट्ठà¥â€¹Ã Â¤â€š à¤â€¢Ã Â¤Â¾ ढà¥â€¡Ã Â¤Â°, à¤Å“à¥â€¹ टिम्बर, बिà¤Å“लà¥â‚¬ à¤â€¦Ã Â¤Â¥Ã Â¤ÂµÃ Â¤Â¾

टà¥â€¡Ã Â¤Â²Ã Â¤Â¿Ã Â¤Â«Ã Â¥â€¹Ã Â¤Â¨ à¤â€¢Ã Â¥â€¡ पà¥â€¹Ã Â¤Â²Ã Â¥ÂÃ Â¤Â¸, बल्लà¥â‚¬, माचिस à¤â€¢Ã Â¥â‚¬ तà¥â‚¬Ã Â¤Â²Ã Â¥â‚¬ बनानà¥â€¡, विनियà¤Â

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

²Ã Â¥ÂÃ Â¤Â¯ à¤â€°Ã Â¥Â¦Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¥Â¦ राà¤Å“्य

सरà¤â€¢Ã Â¤Â¾Ã Â¤Â° द्वारा à¤Å“ारà¥â‚¬ विà¤Å“्ञप्ति सà¤â€š0. KA.NI-2-836/XI-9(47)/17-U.P Act-1-2017-Order-

(06)-2017 दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨, 2017 (समय-समय पर सà¤â€šà¤¶à¥â€¹Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¤) à¤â€¢Ã Â¥â€¡ Schedule-I à¤â€¢Ã Â¥â‚¬ प्रविष्टि

à¤â€¢Ã Â¥ÂÃ Â¤Â°Ã Â¤Â®Ã Â¤Â¾Ã Â¤â€šà¤â€¢- 198 मà¥â€¡Ã Â¤â€š समाहित हà¥Ë†à¤â€š तथा à¤â€¡Ã Â¤Â¸ पर 2.5 प्रतिशत à¤â€¢Ã Â¥â‚¬ दर सà¥â€¡ सà¥â‚¬Ã Â¥Â¦Ã Â¤Å“à¥â‚¬Ã Â¥Â¦Ã Â¤ÂÃ Â¤Â¸Ã Â¥Â¦Ã Â¤Å¸Ã Â¥â‚¬Ã Â¥Â¦ तथा 2.5.

प्रतिशत à¤â€¢Ã Â¥â‚¬

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems and other pending claims
PUBLIC NOTICE NO. 99/2018 Dated:- 14-6-2018 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS NS-IV
JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA SHEVA
TAL: URAN, DIST. RAIGAD, MAHARASHTRA-400707
F. No. S/ 12-Gen-Misc-07/2018-19 AM(X)
Date: 14-06-2018
PUBLIC NOTICE NO. 99/2018
Subject: reg.
Attention of all the exporters, their authorized represent

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1% GST Export But Forget tu put name of manufacturer in Shipping bill
Query (Issue) Started By: – Neel Shah Dated:- 13-6-2018 Last Reply Date:- 28-6-2018 Customs – Exim – SEZ
Got 3 Replies
Customs
Hello,
we are a merchandise Exporters from India, as Now a days we have facility to get 1% GST Supplier bill and we can do export on that, we did export consignment already sailed and we forget to put manufacturers details in Shipping bill as we could get refund according to it,
so now

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Amendment 2018: Streamlining Tax Processes, Enhancing Transparency, and Improving Compliance with Updated Filing and Input Credit Rules.
Notifications
GST
Central Goods and Services Tax (

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Act: Proper Officer Can Dispose of Seized Goods per Updated Guidelines and Notifications. Stay Informed on Procedures.
Notifications
GST
Goods which may be disposed off by the proper offi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST AMENDMENT: GOVERNMENT TO REVAMP AAR MECHANISM
Query (Issue) Started By: – myGSTzone Expert Dated:- 13-6-2018 Last Reply Date:- 13-6-2018 Goods and Services Tax – GST
Got 1 Reply
GST
The Goods and Service Tax Council has planned to make it mandatory for the Authority for Advance Rulings (AAR) to be manned by senior revenue officials. An AAR is a quasi-judicial body. The rulings bring certainty in determining tax liability that is binding on both the applicant as well as the Government Authorities. The advance ruling is inexpensive, simple and expeditious.
The Government proposed the idea to revamp the AAR by establishing either a centralized authority or four regional authorities. The aim is to avoid contradicting and conde

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Sale of Old plant & Machinery on which ITC Taken earlier-Rule 40 or Rule 44
Query (Issue) Started By: – ROHIT GOEL Dated:- 13-6-2018 Last Reply Date:- 21-6-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Hi Sir,
As per sec 18(6) of CGST Act 2017, when capital goods on which ITC has been taken are sold, then the assessee should pay:
a) ITC taken earlier after reduction of prescribed percentage points OR
b) tax on transaction value on sale
whichever is higher.
Further as per Rule 40(2) of CGST Rules:
"(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

useful remaining life in months= 5 months ignoring a part of the month
Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful life= C multiplied by 5/60
(6) The amount of input tax credit for the purposes of sub-section (6) of section 18 relating to capital goods shall be determined in the same manner as specified in clause (b) of subrule (1) and the amount shall be determined separately for input tax credit of 3[central tax, State tax, Union territory tax and integrated tax]"
My query is which Rule is to be followed in such case? Whether the credit to be reversed or paid will be determined as 5% per quarter or on the basis of useful life of 60 months since there will be differences in bot

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Refund on export of services
Query (Issue) Started By: – Lakshminarayanan TR Dated:- 13-6-2018 Last Reply Date:- 26-6-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear all
I would like to check the experience in this group with regards refund claims especially refund of IGST paid on export of services. Despite, we have filed manual GST RFD 01 A form with FIRC during last refund drive held in March 2018, we have not made any progress nor we had acknowledgment in form RFD 02 yet. No deficiencies communicated yet as well. Please share your experience, also you guys experience (% of refund value) undercutting demand in the process. If so how to legitimate challenge the same.
best regards
TRL
Reply By Rajagopalan Ranganat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

which remains unpaid under this Act or under the existing law.
Explanation.For the purposes of this sub-section, the expression “specified date” shall mean the last date for filing an appeal under this Act. and
Section 54 (11) Where an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue in the said appeal or other proceedings on account of malfeasance or fraud committed, he may, after giving the taxable person an opportunity of being heard, withhold the refund till such time as he may determine.
Since you have filed the refund cliam in for

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Job work done for overseas customer
Query (Issue) Started By: – Lakshminarayanan TR Dated:- 13-6-2018 Last Reply Date:- 6-12-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Hi
Could any of our experts in the group help us get detailed procedure for Job Work done for overseas customer? Raw Material will be supplied by the foreign buyer, right from import of that raw material till supply of finished goods to overseas buyer, what are various compliance to be kept in mind. Your val

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Extension of Special Refund Fortnight till 16.6.2018
GST
Dated:- 13-6-2018

The Government has launched the second “Special Drive Refund Fortnight “from 31.5.2018 to 14.6.2018. During the first Refund Fortnight from 15th to 29th March an amount of ₹ 5350 crore was sanctioned and during this fortnight over ₹ 7500 crore has been sanctioned. In view of overwhelming response from exporters and pending claims, the period of Refund fortnight is being extended by two more days i.e up to 16th June, 2018.
All exporters whose refunds have been held up on account of short payment are required to make the payment of IGST equal toshort payment and follow the instructions of Circular No.12/2018-Customs dated 29.5.2018.
In IGST

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e the refund application in FORM GST RFD-01A will not be processed unless a copy of the application, along with all supporting documents, is submitted to the jurisdictional tax office. Mere online submission is not sufficient.
All IGST refund claimants may register on ICEGATE website, if not already done, to check their refund status. Customs field formations have been informed about the extension of the Refund Drive. Exporters are requested to make the best of this extended drive and avail of the opportunity to get the refunds sanctioned during this special drive. In case of any problem, exporters are advised to approach the Commissioner of Customs /Jurisdictional Tax Authorities. The Government is committed to clear all the remaining ref

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =