5% GST on Polypropylene Non-Woven Carry Bags Priced Below Rs. 1,000 Under Entry No. 224 Schedule 1.
Case-Laws
GST
Rate of GST – poly propylene non-woven fabrics – since the sale value of non-
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Underground Pipeline Installation Classified as “Works Contract” u/s 2(119) of CGST and GGST Acts 2017.
Case-Laws
GST
Supply of services – The work of laying of underground pipeline network f
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No Input Tax Credit for Pre-GST Purchases u/s 140(6) of CGST and GGST Acts 2017.
Case-Laws
GST
Supply of services – Works Contract – credit of material bought in pre-GST era – post-implementa
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Refund of accumulated ITC in case of export under LUT when 95% inputs (imported) received under advance authorisation
Query (Issue) Started By: – BalKrishan Rakheja Dated:- 13-6-2018 Last Reply Date:- 14-6-2018 Goods and Services Tax – GST
Got 1 Reply
GST
I imported the inputs under advance authorization before GST implementation. we use 95% imported inputs for manufacturing finished goods and we procure 5% from domestic market on purchase of central excise duty and availed CENVAT c
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Central Goods and Services Tax (Fifth Amendment) Rules, 2018
26/2018 Dated:- 13-6-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 26/2018 – Central Tax
New Delhi, the 13th June, 2018
G.S.R. 549 (E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Fifth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, –
(i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that the value of supplies
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ed 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 01st 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 per cent. 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 not passed on the benefit of the reduction in the rate of tax on t
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gistration 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 01st 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 than five years
(12) tax return preparer under existing law for a
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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
GSTIN of the supplier
No.
Date
Taxable Value
In
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Goods which may be disposed off by the proper officer after its seizure under the Central Goods and Services Tax Act
27/2018 Dated:- 13-6-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 27/2018 – Central Tax
New Delhi, the 13th June, 2018
G.S.R. 550 (E).- In exercise of the powers conferred by sub-section (8) of section 67 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government hereby notifies the goods or the class of goods (hereinafter referred to as the said goods) mentioned in the Schedule below, which shall, as soon as may be after it
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chedule to the Customs Tariff Act, 1975 (51 of 1975)
(11) Pharmaceutical products falling within Chapter 30 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
(12) Fireworks
(13) Red Sander
(14) Sandalwood
(15) All taxable goods falling within Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
(16) All unclaimed/abandoned goods which are liable to rapid depreciation in value on account of fast change in technology or new models etc.
(17) Any goods seized by the proper officer under section 67 of the said Act, which are to be provisionally released under sub-section (6) of section 67 of the said Act, but provisional release has not been taken by the concerned person within a period of o
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CCE & GST, New Delhi Versus M/s Amar Lal Bhawani, Shri Deepak Kumar, Shri Rajeev Arora
Central Excise
2018 (6) TMI 641 – CESTAT NEW DELHI – 2018 (363) E.L.T. 871 (Tri. – Del.)
CESTAT NEW DELHI – AT
Dated:- 13-6-2018
Appeal No. E/51238-51240/2018-SM – Final Order No. 52207-52209/2018
Central Excise
Hon'ble Mrs. Archana Wadhwa, Member (Judicial)
Shri K. Poddar & Shri H.C. Saini, DRs – for the appellant
None – for the respondent
ORDER
Per Ms. Archana Wadhwa:
All the three appeals filed by the Revenue are being decided by a common order as they arise out of the same impugned order passed by Commissioner (Appeals) vide which he has set aside the order of the original adjudicating authority.
2. I have heard Shri k. Podd
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h provides a deeming provision of manufacture if the goods are labelled or relabelled and includes the declaration or alteration of retail sale price to render the products marketable to the consumers. Based upon the same, proceedings were initiated against the respondents resulting in passing of an order by the original adjudicating authority, confiscating the goods and imposing redemption fine and penalties. Surprisingly, though the original adjudicating authority held that the process of removing of MRP amounts to manufacture, but no duty of excise was confirmed against the respondent.
4. On appeal, Commissioner (Appeals) set aside the impugned order by observing that removal of MRP sticker, without affixing a new MRP does not amount to
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Price list has also not been correlated with revision of MRP. Thus, the criteria of manufacture under Section 2(f) of the Central Excise Act has not been fulfilled to claim dutiability and hence liability to confiscation of the goods.”
5. As against the above findings of Commissioner (Appeals), Revenue is in appeal.
6. I find that there is no dispute on the facts. The entire case of the Revenue is limited to the allegation that the assessee removed the MRP sticker. There is no further allegation that any new MRP sticker were affixed to the goods in question. Admittedly, the provisions of Section 2(f)(iii) provides deemed manufacture definition only when the goods are labelled or relabelled or MRP is altered, which itself establishes the f
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Tripura State Goods and Services Tax (Fifth Amendment) Rules, 2018.
F.1-11(91)-TAX/GST/2018 Dated:- 13-6-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
No.F.1-11(91)-TAX/GST/2018
Dated, Agartala, the 13th June, 2018
NOTIFICATION
In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:-
(l) These rules may be called the Tripura State Goods and Services Tax (Fifth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Tripura State Goods and Services Tax Rules, 2017, –
in rule 37, in sub-rule (l), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that
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ant 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 01st 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 (l), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that an amount equivalent to fifty per cent. 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 201 7), 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
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unt or is not identifiable;
(d) imposition of penalty as specified under the Act; and
(e) cancellation of registration under the Act.";
(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, 201 7, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.",
(ix) with effect from 01st July, 2017, in FORM GST PCT-01, in PART B,
(a) against SI. No. 4, after entry (10), the following shall be inserted, namely:"(l l) Sales Tax practitioner under existing law for a period of not less than five years
(12) tax return preparer under existing law for a period of
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= = = = = = = =
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
GSTIN of the supplier
No.
= = = = = = = =
Plain text (Extract) only
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Goods which may be disposed off by the proper officer after its seizure under the Tripura State Goods and Services Tax Act, 2017
F.1-11(91)-TAX/GST/2018 Dated:- 13-6-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
No.F.1-11(91)-TAX/GST/2018
Dated, Agartala, the-13th June, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (8) of section 67 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereinafter referred to as the said Act), the State Government hereby notifies the goods or the class of goods (hereinafter referred to as the said goods) mentioned in the Schedule below, which shall, as soon as may be
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First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
(11) Pharmaceutical products falling within Chapter 30 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
(12) Fireworks
(13) Red Sander
(14) Sandalwood
(15) All taxable goods falling within Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
(16) All unclaimed/abandoned goods which are liable to rapid depreciation in value on account of fast change in technology or new models etc.
(17) Any goods seized by the proper officer under section 67 of the said Act, which are to be provisionally released under sub-section (6) of section 67 of the said Act, but provisional release has not been taken by the concerned person within a per
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Goods and Services Tax – Tamil Nadu Goods and Services Tax Act, 2017 – Perishable or hazardous goods to be disposed of after seizure under section 67(8) of the Tamil Nadu Act 19 of 2017 – Notification – Issued.
G.O. Ms. No. 67 Dated:- 13-6-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (MS) NO.67
DATED:13.06.2018
Vaigasi- 30
Thiruvalluvar Aandu, 2049
NOTIFICATION
In exercise of the powers conferred by sub-section (8) of section 67 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter referred to as the said Act) , the Governor of Tamil Nadu hereby notifies the goods or the class of go
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(9) Dangerous drugs and psychotropic substances
(10) Bulk drugs and chemicals falling under Section VI of the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975)
(11) Pharmaceutical products falling within Chapter 30 of the First Schedule to the
Customs Tariff Act, 1975 (Central Act 51 of 1975)
(12) Fireworks
(13) Red Sander
14) Sandalwood
(15) All taxable goods falling within Chapters I to 24 of the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975)
(16) All unclaimed/abandoned goods which are liable to rapid depreciation in value on account of fast change in technology or new models etc.
(17) Any goods seized by the proper officer under section 67 of the said Act, which are to be provis
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= = = = = = = =
The Tamil Nadu Goods and Services Tax (Fifth Amendment) Rules, 2018.
G.O. Ms. No. 66 Dated:- 13-6-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (MS) NO.66
DATED:13.06.2018
Vaigasi- 30
Thiruvalluvar Aandu, 2049
NOTIFICATION
No. SRO A-34(a)/2018
In exercise of the powers conferred by section 164 of Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Tamil Nadu Goods and Services Tax (Fifth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Tamil Nadu Goods and Services Tax Rules, 2017, –
(i) in rule 37, in sub-rule (l), after the proviso, the following proviso shall be inse
= = = = = = = =
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= = = = = = = =
ax credit availed on inputs 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 01st 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 (l), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that an amount equivalent to fifty per cent. 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 201 7), shall be deposited in the Fund.";
(vi) in rule 133, for sub-rule (3), the following shall be substituted, namely:-
"(3) Wher
= = = = = = = =
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= = = = = = = =
ble person does not claim return of the amount or is not identifiable;
(d) imposition of penalty 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, 201 7, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.",
(ix) with effect from 01st July, 2017, in FORM GST PCT-01, in PART B,
(a) against SI. No. 4, after entry (10), t
= = = = = = = =
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= = = = = = = =
Date
Taxable Value
Integrated Tax
Central Tax
State Tax /Union territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax/Union 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 in
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Seeks to amend West Bengal Goods and Services Tax Rules, 2017. (Fifth Amendment, 2018)
26/2018-State Tax Dated:- 13-6-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 768-F.T.
Howrah, the 13th day of June, 2018.
No. 26/2018-State Tax
In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West
Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force with immediate effect.
2. In the West Bengal Goods and Services Tax Rules, 2017, –
(i) in rule 37, in sub-rule (l), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that th
= = = = = = = =
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For full text:-Visit the Source
= = = = = = = =
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 01st 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 (l), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that an amount equivalent to fifty per cent. 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 per
= = = = = = = =
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= = = = = = = =
r is not identifiable;
(d) imposition of penalty 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, 201 7, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.",
(ix) with effect from 01st July, 2017, in FORM GST PCT-01, in PART B,
(a) against SI. No. 4, after entry (10), the following shall be inserted, namely:"(l
= = = = = = = =
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For full text:-Visit the Source
= = = = = = = =
ax
State Tax /Union territory Tax
No.
Da te
Taxable Value
Integra ted Tax
Central
Tax
State Tax /Union 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 R
Sl. No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices ofinward supplies in case refund is claimed by recipient
Tax paid
GSTIN ofthe 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 ofinward supplies received
Tax pai
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Notifying perishable or hazardous goods that may be disposed of after seizure under section 67(8) of the WBGST Act, 2017
27/2018-State Tax Dated:- 13-6-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 769-F.T.
Howrah, the 13th day of June, 2018.
No. 27/2018-State Tax
In exercise of the powers conferred by sub-section (8) of section 67 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the said Act), the Governor is pleased hereby to notifiy the goods or the class of goods (hereinafter referred to as the said goods) mentioned in the Schedule below, which shall, as soon as
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I of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
(11) Pharmaceutical products falling within Chapter 30 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
(12) Fireworks
(13) Red Sander
(14) Sandal wood
(15) All taxable goods falling within Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
(16) All unclaimed/abandoned goods which are liable to rapid depreciation in value on account of fast change in technology or new models etc.
(17) Any goods seized by the proper officer under section 67 of the said Act, which are to be provisionally released under sub-section (6) of section 67 of the said Act, but provisional release has not been taken by the concerned person wit
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Bihar Goods and Services Tax (Fifth Amendment) Rules, 2018.
S.O. 186 Dated:- 13-6-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
BIHAR GOVERNMENT
Commercial Tax Department
NOTIFICATION NO.S.O. 186 [F.NO.BIKRI KAR/GST/VIVIDH-21/2017 (PART-2) 1725)],
Dated: 13th June, 2018
In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Bihar Goods and Services Tax (Fifth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force with effect from 13th June, 2018.
2. In the Bihar Goods and Services Tax Rules, 2017,-
(i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that the value of supplies on account of any amount added in accordance with the provision
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laimed under sub-rule (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 01st 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 per cent. 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 not passed on the benefit of the reduction in the rate of t
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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 01st 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 than five years
(
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al
Tax
State Tax/Union 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 ofinward supplies in case refund is claimed by recipient
Tax paid
GSTIN ofthe 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 ofinward supplies received
Tax paid on inwardsupplies
Details ofinvoices ofoutward suppliesissued
Tax paid on outwar
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Gujarat Goods and Services Tax (Fifth Amendment) Rules, 2018.
26/2018-STATE TAX Dated:- 13-6-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar
NOTIFICATION NO.26/2018-STATE TAX
Dated the 13th June, 2018.
[NO.(GHN-54)GSTR-2018(24)-TH]
In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Gujarat Goods and Services Tax (Fifth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force from the 13th day of June, 2018.
2. In the Gujarat Goods and Services Tax Rules, 2017,-
(i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that the value of supplies on account of any amount added in accordan
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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 01st 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 per cent 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 not passed on the benefit of the reduc
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ation 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 01st 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 than five year
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l
Tax
State Tax/Union 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 ofinward supplies in case refund is claimed by recipient
Tax paid
GSTIN ofthe 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 ofinward supplies received
Tax paid on inwardsupplies
Details ofinvoices ofoutward suppliesissued
Tax paid on outward
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In order to clarify the completion of scrutiny & assessment up to 30-6-2017 of all acts subsumed in gst.
NO.1/2018 Dated:- 13-6-2018 Assam SGST
GST – States
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX
ASSAM KAR BHAWAN
CIRCULAR NO.1/2018
[NO.CTS-81/2007/PT/39],
DATED 13-6-2018
With implementation of Assam Goods and Services Act, 2017 from 1st July, 2017 Assam Value Added Tax Act, 2003 and Central Sales Tax Act, 1956 [except alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine], Assam Entry Tax Act, 2008, Assam Amusement and Betting Tax Act, 1939, Assam Tax on Luxuries (Hotels, Lodging Houses
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dealers under Central Sales Tax Act, 1956. Therefore, the provision of assessment under Assam Value Added Tax Act, 2003 applies to the dealers under Central Sales Tax Act, 1956. Under this act, a dealer claims concessional rate of tax on the strength of statutory forms. The dealer may or may not possess the statutory forms. It is therefore necessary to verify the authenticity of the statutory forms and their correctness in respect of claim of concessions rate of tax. In view of the above, all Assistant Commissioners of Taxes/Superintendent of Taxes are directed to take up audit assessment of all the dealers registered under Central Sales Tax Act having annual inter-state turnover including stock transfer and export of ₹ 10 lakhs or m
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e under the law. Considering the nature of the works contract, the assessing officers can easily infer from the returns submitted and utilization of statutory forms issued in a particular financial year whether the goods imported on the strength of statutory forms have been utilized for works contract or have been disposed/used otherwise. In view of the above, all Assistant Commissioners/Superintendent of Taxes are directed to take up audit assessment of dealers within their own circle upto 30-06-2017, If
(i) the dealer has claimed tax deducted at source of ₹ 4 lakh or more in a financial year upto 2016-17 and ₹ 1 lakh or more in the quarter 30-06-2017; or
(ii) the dealer has imported goods worth more than ₹ 10 lakh in
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Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2018.
F.12(46)FD/TAX/2017-Pt-II-051 Dated:- 13-6-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION NO.F.12 (46) FD/TAX/2017- PT-II-54
Jaipur, DATED 13-6-2018
In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-
Short title and commencement
1. (1) These rules may be called the Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
Amendment of rule 37
2. In sub-rule (1) of rule 37 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, after the existing proviso, the
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rted rated supply of goods and services,
Explanation: For the purposes of this sub-rule, the expressions,-
(a) Net ITC shall mean input tax credit availed on inputs 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).".
Amendment of rule 95
5. The existing clause (a) of sub-rule (3) of rule 95 of the said rules shall be substituted by the following, with effect from 1st July, 2017, namely:-
"(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;";
Amendment of rule 97
6. In sub-rule (1) of rule 97 of the said rules, after the existing proviso, the following new proviso shall be inserted, namely:-
"Provided further that an amount equivalent to fifty per cent, of the amount of cess determined under sub-section (5) of sect
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to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent, from the date of collection of the higher qmount till the date of the return of such amount or recovery of the amount including interest not returned, as the case may be;
(c) the deposit of an amount equivalent to fifty per cent, of the amount determined under the above clause in the Fund constituted under section 57 and the remaining fifty per cent, of the amount in the Fund constituted under section 57 of the Goods and Services Tax Act, 2017 of the concerned State, where the eligible person does not claim return of the amount or is not identifiable;
(d) imposition of penalty 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".
Amendment of rule 138
9. In sub-rule
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n column 3, against serial number 4, after the existing entry (10), the following new entries (11) and (12) shall be added, with effect from 01st July, 2017, namely:-
"(11) Sales Tax practitioner under existing law for a period of not less than five years . .
(12) tax return preparer under existing law for a period of not less than five years" and
(b) after the "Consent" and before the "Verification", the following shall be inserted, with effect from 01st July, 2017, namely:-
"(11) Sales Tax practitioner under existing law for a period of not less than five years
(12) tax return preparer under existing law for a period of not less than five years";
(b) after the "Consent", the following shall be inserted, namely:-
"Declaration
I hereby declare that:
(i) I am a citizen of India;
(ii) I am a person of sound mind;
(iii) I have not been adjudicated as an insolvent; and
(iv) I have not been convicted by a compete
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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
Amendment of Form GST RFD-01A.-
13. In Form GST RFD-01A, in Annexure-1,-(a) for the existing Statement-IA, the following 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
GSTIN of
the
supplier
No.
Date
Taxable
Value
Integrated
Tax
Central
Tax
State Tax
/Union territory
Tax
No.
Date
Taxable
Value
Integrated
Tax
Central
Tax
State Tax
/Union territory
Tax
1
2
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Nagaland Goods and Services Tax (Nineteenth Amendment) Rules, 2018.
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/172 Dated:- 13-6-2018 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)/172]
DATED 13-6-2018
In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Nagaland Goods and Services Tax (Nineteenth Amendment) Rules, 2018.
(2) They shall come into force on the date of issue of this notification.
2. In the Nagaland Goods and Services Tax Rules, 2017,-
(i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that the value of supplies on account of any am
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t 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 01st 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 per cent, 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 not passed on
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specified under the Act; and
(e)m 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 01st 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 existi
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/Union
territory
Tax
No.
Date
Taxable
Value
Integrated
Tax
Central
Tax
State Tax
/Union
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)
SI. 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
Amendment of Form GST RFD-01A.-
13. In Form GST RFD-01A, in Annexure-1,-(a) for the existing Statement-IA, the following 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.
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M/s. Real Talent Engineering Pvt. Ltd. Versus Commissioner of GST & Central Excise (Chennai Outer)
Service Tax
2018 (7) TMI 761 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 13-6-2018
Appeal Nos. ST/40633, 40634/2018 – Final Order No. 41808-41809 / 2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial)
For The Appellant : Shri M. Kannan, Advocate
For The Respondent : Shri B. Balamurugan, AC (AR)
ORDER
Brief facts are that appellants had availed Cenvat Credit on inputs, capital goods and input services. During the course of verification, it was found that they had received the services of manpower supply from M/s. V.M. Parthasarathy. As per law, the appellant, being the service recipient, has to discharge 7
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demand in both the Show Cause Notices along with interest and imposed penalties. In appeal, the Commissioner (Appeals) upheld the same. Hence, these appeals.
2. On behalf of the appellant, the learned Counsel, Shri M. Kannan submitted that, by mistake, the appellant had paid the service tax to the service provider and the service provider had discharged the 100% service tax to the Government. He argued that the Department has no case that the services have not suffered tax. That entire service tax on the said services have been paid to the Government by the service provider. As raised in the invoices, the appellant has availed credit on the 100% service tax paid by the service provider. He adverted to the decision in the case of M/s. Guru
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both sides.
5. Undisputedly, the service provider has discharged entire service tax on the said services of manpower supply agency services. The only case of the Department is that 75% of the service tax ought to have been paid by the appellant directly to the Government and availed credit of the same. From facts, it is clear that on some wrong notion, the service provider has discharged 100% service tax, on which the appellant has availed credit. The very same issue has come up for analysation before the Bench at Ahmedabad and in the case of M/s. Gurudev Dyestuff (India) Pvt. Ltd. (supra). The Tribunal has held that the appellant would be eligible for entire credit.
6. The issue in appeal. ST/40634/2018, is with regard to the demand rai
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The Arunachal Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2018.
22/2018-State Tax Dated:- 13-6-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 22/2018-State Tax
The 13th June, 2018
No. GST/23/2017.-In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017, –
(i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be insert
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ring 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 not
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lty 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 than
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on 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
GSTIN
= = = = = = = =
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= = = = = = = =
The Goa Goods and Services Tax (Fifth Amendment) Rules, 2018.
38/1/2017-Fin(R&C)(61) Dated:- 13-6-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue and Control Division
Notification
38/1/2017-Fin(R&C)(61)
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), 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 (Fifth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Goa Goods and Services Tax Rules, 2017,-
(i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b
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usted 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 per cent. 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 not passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient b
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sion, “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 than five years.
(12) tax return preparer under existing law for a period of not less than five years”;
(b) after the “Consent”, the following shall be
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B
[See rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs.)
Sr.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)]
Sr.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
GSTIN of the supplier
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax/Union territory Tax
No.
Date
Taxable value
Integrated Tax
Central Tax
Sta
= = = = = = = =
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The Meghalaya Goods and Services Tax (Fifth Amendment) Rules, 2018.
ERTS(T) 65/2017/Pt.I/107 Dated:- 13-6-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 13th June, 2018.
ERTS(T) 65/2017/Pt.I/107.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act 6 No. of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely :-
1. (1) These rules may be called the Meghalaya Goods and Services Tax (Fifth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Meghalaya Goods and Services Tax Rules, 2017,-
(i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely :-
“Provided further
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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 01st 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 per cent. 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 not passed on the benefit of the r
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penalty as specified under the Act; and
(e) cancellation of registration under the Act.
(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 01st 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 than five years
(12) tax return preparer under existing law for a period of not less than five years”;
(b) after the “Consent”, the following shall be in
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= = = = = = = =
B
[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
GSTIN of the supplier
No.
Date
Taxable value
Integrated Tax
Central Tax
State Tax/Union territory Tax
No.
Date
Taxable value
Integrated tax
Central Tax
Sta
= = = = = = = =
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The Odisha Goods and Services Tax (Fifth Amendment) Rules, 2018.
19192-FIN-CT1-TAX-0034/2017-S.R.O. No. 210/2018 Dated:- 13-6-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 13th June, 2018
S.R.O. No. 210/2018- In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendation of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Odisha Goods and Services Tax (Fifth Amendment) Rules, 2018.
(2) Rules 1, 2, 3, 6, 7, 8, 9, 11 and 12 shall come into force on the date of their publication in the Odisha Gazette.
(3) Rules 4, 5 and 10 shall come into force with effect from 1st July, 2017.
2. In the Odisha Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 37, in sub-ru
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sions –
(a) Net ITC shall mean input tax credit availed on inputs 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).”
5. In the said rules, in rule 95, in sub-rule (3), for clause (a), the following clause shall be substituted, namely:-
“(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;”;
6. In the said rules, 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 per cent. 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.”;
7. In the said rules, in rule 133, for sub-rule (3), the following shall su
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the eligible person does not claim return of the amount or is not identifiable;
(d) imposition of penalty 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.”;
8. In the said rules, 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.”;
9. In the said rules, in FORM GSTR-4, in the Instructions, for instruction No.10, the following instruction 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.”;
10. In the said rules, in FORM GST PCT-01, in PART B,-
(a) against Serial No. 4,
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= = = = = = = =
IN of the supplier
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax/Union territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax/Union territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
“;
and
(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
;”
12. In the said rules, 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 pro
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Notification regarding disposal of perishable or hazardous goods after seizure under section 67(8) of the RGST Act, 2017.
F.12(46)FD/Tax/2017-Pt-II-052 Dated:- 13-6-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: June 13, 2018
In exercise of the powers conferred by sub-section (8) of section 67 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) (hereinafter referred to as the said Act), the State Government hereby notifies the goods or the class of goods (hereinafter referred to as the said goods) mentioned in the Schedule below, which shall, as soon as may be after its seizure under sub-section (2) of
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riff Act, 1975 (Central Act No. 51 of 1975)
(11)
Pharmaceutical products falling within Chapter 30 of the First Schedule to the Customs Tariff Act, 1975 (Central Act No. 51 of 1975)
(12)
Fireworks
(13)
Red Sander
(14)
Sandalwood
(15)
All taxable goods falling within Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975 (Central Act No, 51 of 1975)
(16)
All unclaimed/abandoned goods which are liable to rapid depreciation in value on account of fast change in technology or new models etc.
(17)
Any goods seized by the proper officer under section 67 of the said Act, which are to be provisionally released under sub-section (6) of section 67 of the said Act, but provisional release has not been taken by the concern
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In Re: PepsiCo (India) Holdings Pvt. Ltd.
GST
2018 (9) TMI 434 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 13-6-2018
GST-ARA-40/2017-18/B-47
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 PepsiCo (India) Holdings Pvt Ltd, the applicant, seeking an advance ruling in respect of the following question :
“Whet
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plication be allowed.
The applicant authorized representative Sh. Nirav Karia, Advocate had also filed Ietter dated 17.05.2018 received on 17.05.2018 in this office as per which the applicant's authorized representative stated that as per instructions from his clients they are making a request to kindly withdraw the aforesaid application.
The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling application by this authority.
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-40/2017-18/B-47
Mumbai, dt. 13.06.2018
The Applicati
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