Author: admin_gst

Waiver the late fee payable under section 47 of the said Act for failure to furnish the return in FORM GSTR-3B.
S.O.75/P.A.5/2017/S.128/2018 Dated:- 4-6-2018 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 4th June, 2018
No. S.O.75/P.A.5/2017/S.128/2018.-In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 20

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E WAY BILL
Query (Issue) Started By: – YUWRAJ KOTHARI Dated:- 2-6-2018 Last Reply Date:- 7-6-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
My Client has a business of Cement (Reseller). Whereas Company send Cement bags via rail to a particular destination. After that Company provide Transport facility to send cement bags to client but during the transit client request transporter to send Cement bags directly to the 3 customer situated at three different places. My queries is whether we have to generate e way bill and if yes then HOW or Transporter will take care of such transaction.
Reply By YAGAY and SUN:
The Reply:
One can transport goods through different modes of transportation – Road, Rail, Air, Shi

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fted from railway siding to buyer plant by around 200 trucks(16 km distance). In that case how to update part-B of e-Way bill.
Reply By YAGAY and SUN:
The Reply:
Where the goods are transported by railways or by air or vessel, the Part B of the e-way bill can be updated either before or after the commencement of movement. But, where the goods are transported by railways, the railways shall not deliver the goods, unless the e-way bill as required under these rules is produced to them, at the time of delivery.
One e-way bill can go through multiple modes of transportation before reaching destination. As per the mode of transportation, the EWB can be updated with new mode of transportation by using 'Update Vehicle Number'.
Let us assume t

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Goods to Other State Branches Under GST Can Use Invoice Value as Open Market Value with Full Input Tax Credit.
Case-Laws
GST
GST – Valuation of a supply – Goods transferred to branches in ano

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RECORDS IN GST REGIME_ELECTRONIC Vs PHYSICAL
By: – Ram Akshya
Goods and Services Tax – GST
Dated:- 2-6-2018

1. Introduction
Maintenance of books of account and documentation is one of the important compliance requirement under any tax law. The tax payer or the assessee is required to record all transactions in his books of account and keep all the documents entered into for any transaction in safe custody up to a particular period of time. Different tax law specifies different period for which records, documents etc. should be preserved. Further, the correct assessment, audit, verification of compliances are based on proper maintenance of books of accounts and records keeping. Goods and Service Tax (GST) is mainly self-assessment based system where the registered person is required to assess his liability and pay it by filing applicable returns. Off course, the basis for this is underlying records for a particular transaction. The GST law has also prescribed documents

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iche.”
* As per Section 2(12) of Companies Act 2013, “book and paper' and 'book or paper' include books of account, deeds, vouchers, writings, documents, minutes and registers maintained on paper or in electronic form.”
* As per Section 2(13) of Companies Act 2013, “books of account' includes records maintained in respect of-
(i) all sums of money received and expended by a company and matters in relation to which the receipts and expenditure take place;
(ii) all sales and purchases of goods and services by the company;
(iii) the assets and liabilities of the company; and
(iv) the items of cost as may be prescribed under section 148 in the case of a company which belongs to any class of companies specified under that section.”
* As per Section 2(36) of Companies Act 2013, “document includes summons, notice, requisition, order, declaration, form and register, whether issued, sent or kept in pursuance of this Act or under any other law for the time being in force or otherwi

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form of data stored on any electronic device. In case, there is any change in the registers and other documents maintained electronically, a log of every entry edited or deleted is required to be maintained. Further, proper electronic back up of all the records is required to be maintained and preserved so that in case of destruction of such records due to any reason, it may be restored within a reasonable period of time. The person maintaining electronic records is to submit the relevant records, documents in hard copy or in electronic readable format, duly authenticated by him to the appropriate authority if demanded. Further, the details of files stored electronically, password of such files and explanation for codes used etc. is also required to be provided on demand.
4. Location of maintenance of books of accounts
The GST law requires every registered person to maintain the books of accounts at his places of business respectively. In case, there is multiple business locations

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e of business shall be kept at such place of business. Accordingly, every registered person is to keep and maintain the account of:
* Manufacture of goods
* To maintain monthly production accounts showing quantitative details of raw material or services used in the manufacture and quantitative details of goods so manufactured including waste and by-products
Inward & outward supply of goods or services
* Stock of goods
* Input tax credit availed
* Output tax payable and paid
* It should contain the details of tax payable including payable as per Section 9(3) & Section 9(4), tax collected and paid, input tax, input ta credit claimed together with a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period
Import or export
* Supplies attracting payment of tax on reverse charge basis
* Relevant documents including invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment voucher

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d therein.
6. Period of preservation of accounts
Every registered person who is required to keep and maintain books of accounts or other records as per GST law shall preserve the same till the expiry of seventy two months (six years) from the due date of furnishing the annual return. The due date of filing of annual return is 31st December from the end of the relevant financial year. Thus, the books of accounts or other records must be preserved at least seventy nine months from the end of the relevant financial year.
In case, there is any appeal or revision or investigation or any other proceeding/case going on, the books of accounts and other records pertaining to such proceeding is required to be preserved for a period of one year after final disposal of such proceeding/case or till the expiry of seventy two months from 31st December of relevant financial year, whichever is later.
7. Conclusion
From the above, it is derived that the GST law has extensive accounting and record k

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Refund in case of Inverted Duty Structure
Query (Issue) Started By: – Riya Jain Dated:- 2-6-2018 Last Reply Date:- 2-6-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Sir
In Gst refund form of inverted duty structure ,where output tax is 12% and 18% and input tax 18% and 28% , it asks for turnover of inverted supply of goods, in that will only be 12 percent will be taken or 12% and 18‰ both turnover.Also if only 12% turnover is to be taken, then it becomes contradictory

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GST revenue collection for May 2018
GST
Dated:- 1-6-2018

GST revenue collection for May 2018
Rs 94,016 Crore of total gross GST revenue collected in May2018
Gross revenue collection in may is much higher than the monthly average of GST collection in the last financial year
The total gross GST revenue collected in the month of May2018 is Rs. 94,016 crore of which CGST is ₹ 15,866 crore, SGST is ₹ 21,691 crore, IGST is ₹ 49,120 crore (including ₹ 24,447 crore collected on imports) and Cess is ₹ 7,339 crore (including ₹ 854 crore collected on imports).The total number of GSTR 3B Returns filed for the month of April up to 31st May, 2018 is 62.47 lakh.
The total revenue earned by Central Gove

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Printing Customer Content on Photographic Paper Classified as Service Under SAC 9989, 12% GST Applies.
Case-Laws
GST
Classification of supply – Activity of Printing content supplied by the cu

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Late payment of GST amount
Query (Issue) Started By: – Yugank Goel Dated:- 1-6-2018 Last Reply Date:- 8-6-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear All,
Suppose we have not depsited tax on time then what is the interest rate that we will be liable to pay.
Is it 18% or 24%??
If 18%, then when we got liable for 24%.
Reply By YAGAY and SUN:
The Reply:
Interest on Late GST Payment
An interest of 18 percent is levied on the late payment of taxes under the GST regime.

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Gst paid but return not submitted
Query (Issue) Started By: – Yugank Goel Dated:- 1-6-2018 Last Reply Date:- 7-6-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear All,
There is a issue which I had discussed with many consultants but I found that this is debatable as every consultant comes with their own view which is different from others. Please help me to solve this.
We have not submitted the GSTR 3B returns for past 3-4 months but we have deposited the tax amount timely. We just want to know that when we will file the return, shall we have to pay interest also on amount which we have already paid in advance as we have not setoff our GST liability or there will be only penalty for late filing.
Reply By YAGAY and SUN

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Reply By Yugank Goel:
The Reply:
Regarding late fee this is true but is there any provision that tax paid in advance without being setoff the liability in GSTR3B still be liable for interest for the output liability?????
Reply By Praveen Nair:
The Reply:
Dear Yugank
If there are no change in the Output liability and the amount paid advance (credit / cash) is unutilized as on the date of filing the GSTR3B return, which you desire to file with the late payment fees, it is a matter of representation to the right authority. No interest is leviable.
Regards
Pravin Nair
Reply By Mahadev R:
The Reply:
In GST law, tax amounts are deemed to be paid only when they are adjusted with the liability in liability register which can happen only on

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Mahavir Spinning Mills Versus Commissioner of Goods and Service Tax, Ludhiana
Central Excise
2018 (6) TMI 245 – CESTAT CHANDIGARH – TMI
CESTAT CHANDIGARH – AT
Dated:- 1-6-2018
E/60303/2018 – FINAL ORDER NO: 62441/2018
Central Excise
Mr. Ashok Jindal, Member (Judicial)
Shri. Surjeet Bhadu, Advocate- for the appellant
Shri. A.K. Saini, AR- for the respondent
ORDER
Per Ashok Jindal:
The appellant is in appeal against the impugned order wherein a demand at the rate of 6% of the value of exempted goods has been confirmed against them on the ground that the appellant is not maintaining separate account of inputs for manufacture of dutiable as well as exempted goods.
2. The facts of the case are that the appellant is manufacturer of 100% Grey Cotton Textile Yarn. The appellant is adopting method by selling their goods under Notification No. 29/2004-CE dated 09.07.2004 on payment of duty and under Notification No. 30/2004- CE dated 09.07.2004 without payment of duty.

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ods cleared under Notification No. 29/2004-CE dated 09.07.2004 on proportionate basis and no cenvat credit has been taken by the appellant on the inputs used in manufacture of goods cleared under Notification No. 30/2004 dated 09.07.2004 and waste. Therefore, the appellant is not liable to pay any amount in terms of Rules 6 (3) of the Cenvat Credit Rules, 2004.
4. On the other hand, the ld. AR reiterated the finding in the impugned order.
5. Heard the parties and considered the submissions.
6. On perusal of the record, I find that in the show cause notice the only allegation against the appellant is that they are not maintaining separate account of inputs used in dutiable as well as exempted final goods, therefore, in terms of Rule 6(3) of the Cenvat Credit Rules, 2004, they are required to pay an amount equal to 6% of the value of waste cleared at nil rate of duty. In such a situation, the CBEC has issued Circular No. 845/3/2007-CE dated 01.02.2007 which clarifies the position as u

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ared at nil rate of duty. In the impugned order also, the ld. Commissioner (A) has not given any finding to the claim made by the appellant that they are availing proportionate cenvat credit of inputs used in manufacture goods at the end of the month.
8. In the facts and circumstances of the case, it is required to be examined by the authorities below whether the appellant is availing proportionate cenvat credit of inputs at the end of the month which has been used in manufacture of dutiable goods and the same has not been denied by the authorities below. In that circumstances, the claim of the appellant has been proved that they have taken the cenvat credit proportionate to inputs used in manufacture of dutiable goods. In that circumstances, the appellant is not required to reverse any amount or pay 6% of the value of waste cleared at the rate of nil rate of duty, therefore, the impugned order is set aside.
In result, the appeal is allowed with consequential relief, if any.
(Dictat

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Shri Govind Ram Bhojak., M/s. Hanut Industries Ltd Versus Commissioner of CGST & Central Excise, Jaipur
Central Excise
2018 (6) TMI 782 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 1-6-2018
Excise Appeal No. 2993-2994 of 2005 SM – A/52121-52122/2018-SM[BR]
Central Excise
Ms. Archana Wadhwa, Member (Judicial)
Ms. Surabhi Sinha, Advocate for the Appellants
Shri P Juneja, AR for the Respondent
Per Ms. Archana Wadhwa:
Both the appeals are being disposed of by a common order as they arise out of same impugned order of Commissioner (Appeals).
2. As per facts on record, M/s. Hanut Industries is engaged in the manufacture of PET performs and PET bottles falling under Chapter 39. Their factory was visited by Ce

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factory for manufacture of bottles. Shri Govind Ram Bhojak, authorized signatory of M/s. Vishal Packaging Industries, in his statement dated 17.8.2001 deposed that during the period 1999-2000, they were manufacturing bottles from the premises of one M/s. V K Enterprises by taking their premises and machines on rent basis and during the period 2000-2001, they manufactured PET bottles from the premises of M/s. Tambi Powerloom on rent basis.
5. The officers made inquiries at the end of M/s. V K Enterprises and M/s. Tambi Powerloom whereas it was found that M/s. V K Enterprises had entered into a rental contract with M/s. Vishal Packaging Industries for the period 1999-2000. The proprietor of M/s. Tambi Powerloom Ltd. also agreed that he has p

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Sinha, learned representative of the appellant and Shri P Juneja, learned representative of the Revenue, I find that the entire case of the Revenue is based upon the sole factor that M/s. Vishal Packaging Industries could not establish that during the relevant period, they had entered into an agreement with either M/s. V K Enterprises and M/s. Tambi Powerloom Ltd. This factor by itself cannot lead to conclusion that present appellant had cleared PET bottles in the guise of PET preform without payment of duty. It is well settled law that allegations and findings of clandestine removal are required to be made on the basis of positive evidence and cannot be upheld merely on doubts. There is virtually no evidence on record to show as to who wer

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M/s Sanwariya Tiles Pvt. Ltd., M/s Rajaram Marbles & Granites Pvt. Ltd. Versus CEC&CGST, Jodhpur
Central Excise
2018 (6) TMI 783 – CESTAT NEW DELHI – 2019 (365) E.L.T. 136 (Tri. – Del.)
CESTAT NEW DELHI – AT
Dated:- 1-6-2018
Ex. Appeal Nos.50849 & 50868 of 2018-SM – A/52101-52102/2018-SM[BR]
Central Excise
Ms. Archana Wadhwa, Member (Judicial)
Ms. Asmita Nayak, Advocate for the appellant
Sh. H. C. Saini, AR for the Respondent
Per: Archana Wadhwa:
Both the appeals are being disposed of by a common order as the issue involved in both of them is identical
2. As per facts on record, the appellants are engaged in the manufacture of marble slabs out of the imported marble slabs. During the period prior to February, 2015, they were availing the benefit of small scale exemption Notification. The exemption limit of value of clearances was crossed by them in February, 2015 and as such in terms of provisions of rule 3(2) of Cenvat Credit Rules, 2004, they became entit

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order of the original adjudicating authority was upheld by Commissioner (Appeals).
Hence, the present appeals.
4. The appellate authority, while rejecting the assessee's appeal observed as under:-
“6. The basic defence of appellant is that both sub rules cannot be applied simultaneously and they are entitled for availment of credit in view of rule 3(2) of the Cenvat Credit Rules, 2004. However, I observe that from the wording of above two rules, there is nothing to suggest that both these rules cannot be applied simultaneously. I observe that while Rule 3(2) prescribes the eligibility to avail cenvat credit as soon as the unit crosses threshold limit, Rule 4(1) prescribes particular condition for availment of that credit. If, a condition under Rule 4 specifically disallows cenvat credit on a particular goods or service, the cenvat credit cannot be allowed under Rule 3 of the Cenvat Credit Rules, 2004.
7. I find that the case laws quoted by the appellant are not relevant in the pre

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ly, the appellants were not in a position to avail the credit immediately on receipt of the goods or within a period of six months from the issuance of bills of entry, as long as they were working under the small scale exemption notification. Their right to avail the credit would arise only on crossing the exemption limit. Such right specifically stands extended to them by the provisions of Rule 3(2) of the Cenvat Credit Rules and cannot be extinguished by making reference to Rule 4(1). Rule 4(1) which provide for availment of credit within a period of six months from the relevant document applies whether an assessee is already working under the cenvat credit scheme and is availing the cenvat on regular basis. A harmonious interpretation of both the rules leads to the above conclusion. By referring to one provision of law, the other provision cannot be made otiose, as per the settled principle of interpretation. It is not the appellant's fault that they crossed the exemption limit afte

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Shri Anant Bomb, Ajay Goel, Lalit Thakuria, Neeraj Thakur Versus CGST, CE & CC, Bhopal
Central Excise
2018 (6) TMI 784 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 1-6-2018
Appeal No. E/52137/2016-SM, E/52153/2016, E/52143/2016, E/52842/2016 – A/52094-52097/2018-SM[BR]
Central Excise
Shri Bijay Kumar, Member (Technical)
Shri Manish Saharan, Advocate, Shri M.K. Sharma, CA (52842/16) – for the appellant
Shri H.C. Saini, D.R. – for the respondent
Per Bijay Kumar:
The present order disposes off the above four appeals filed by the appellant against a common adjudication Order No. 19-20/PR. COMM/CEX/BPL-1/2016 dated 31.3.2016, wherein a penalty of Rs. 25 lakhs was imposed upon each of the appellant, viz. (i)

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e ledger, as stated by the ld. Advocate, is a crucial document for the verification of the transactions in question. Further, the order is based on the third party statement without any corroborative evidence. That there is no dispute that the goods were cleared by the appellant but the allegation that those are diverted en-route to have been not investigated and discussed by the ld. Adjudicating authority. Also that the transactions with M/s Ujala Electricals Ltd. by the banking channel and there is no evidence of any financial flow back to the appellant. Ld. Advocate further relied upon the decision of M/s Z.U. Alvi Vs. CCE, Bhopal – 2000 (117) ELT 69 (Tribunal ) and Manohar Singh Rana Vs. CCE, Indore – 2017 (357) ELT 1163 (Tri.-Delhi) Th

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vocate is of the opinion that there is no case of penalty which has been imposed upon the appellant under Rule 26 ibid. from the above ground.
3. Ld. DR, on the other hand, reiterated the fact contained in the impugned order and stated that all these invoices were issued by the appellant companies without supply of the goods and, therefore, facilitated the availment of the wrong Cenvat credit which is contrary to the provision of Cenvat Credit Rules, 2002.
4. Heard both the parties and considered the case record.
5. The only issue involved in the present case is regarding imposition of penalty of Rs. 25 lakhs each under the provisions of Rule 26 of Central Excise Rules, 2002 as a co-noticee, for the fraudulent availment of Cenvat credit

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Notified Telangana Goods and Services Tax (Fourth Amendment) Rules, 2018.
G.O.Ms. NO.108 Dated:- 1-6-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
G.O.Ms. NO.108,
DATED 1-6-2018
In exercise of the powers conferred by Section 164 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:
(1) These Rules may be called the Telangana Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall deemed to have come into force with effect from 18th day of April, 2018.
2. In the Telangana Goods and Services Tax Rules, 2017,-
(i) in rule 89, for sub-rule (5), the following shall be substituted, namely:
"(5) In the case of refund on account of inverted duty structure, refund of input tax credit shall be gran

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termined under sub-section (5) of section 54 of the Central Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund.
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund.
(3) Accounts of the Fund maintained by the Government shall be subject to audit by the Principal Accountant General, Telangana.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers.
(5) (a) The Committee shall meet as and when necessary, generally four times in a year;
(b) the Committee shall meet a

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documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
(c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government, as the case may be;
(d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum alongwith accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(f) to recover any sum due from any applicant in accordance with the provisions of the Act;
(g) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;
(h) to reject an application placed before

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vailable in the Fund;
(c) making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication;
(d) making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
(e) making available up to 50% of the funds credited to the Fund each year, for publicity/consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than five crore rupees per annum.
Explanation.- For the purposes of this rule,
(a) 'applicant' means,-
(i) the Central Government or State Government;
(ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or Legislature of the State;
(iii) any agency or organization engaged in consumer welfare activities for a minimum period of three years, re

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cified by the Standing Committee from time to time;
(c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;
(d) 'Committee' means the Committee constituted under sub-rule (4);
(e) 'Consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which central tax has been paid;
(f) 'Fund' means the Consumer Welfare Fund established by the State Government under section 57 of the Telangana Goods and Services Tax Act, 2017 (19 of 2017);
(g) 'Proper Officer' means the officer having the power under the Act to make an order that the whole or any part of the state tax is refundable.".
(iii) in FORM GST ITC-03, after entry 5 (e), for the instr

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oods held in stock and capital goods /plant and machinery
Unit Quantity
Code (UQC)
Qty
Value (As adjusted by debit / credit note)
Input tax credit/
Tax payable (whichever is higher) (Rs.)
No.
Date
Central tax
State/
Union territory tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
8 (a) Inputs held in stock (where invoice is available)
8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available)
8 (c) Capital goods/plant and machinery held in stock
8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock ( where invoice is not available)
9. Amount of tax payable and paid (based on Table 8)
Sr.
No
.
Description
ITC reversible/T ax payable
Tax paid along with application for cancellation of registration (GST REG-16)
Balance tax payable (3-4)
Amount paid through debit to electronic cash ledger
Amount paid through debit to electronic credit ledger
Cen

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ection 10;
(iii) Non-resident taxable person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at source under section 52.
2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed.
3. Following points need to be taken care of while providing details of stock at Sl. No.8:
(i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods;
(ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purchase taking useful life as five years.
4. The details furnished in accordance with sub-rule (3) of rule 44 in

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Seeks to extend the due date for filling of FORM GSTR-6 for the months from July 2017 till June, 2018.
010/2018-GST Dated:- 1-6-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX
ASSAM KAR BHAWAN
NOTIFICATION No. 10/2018-GST
Date: 1st June, 2018
No. CT/GST-14/2017/128.- In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017, (Assam Ac

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Seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83(3)of the Assam GST Rules,2017.
009/2018-GST Dated:- 1-6-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX
ASSAM KAR BHAWAN
NOTIFICATION No. 9/2018-GST
Date 1st June, 2018
NO.CT/GST-14/2017/124.- In exercise of the powers conferred by sub-section 48 of the Assam Goods and Services Tax Act,

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M/s Virchow Petrochemical Pvt. Ltd., Versus Commissioner of Central Tax, Central Excise & Service Tax -Medchal – GST
Central Excise
2018 (6) TMI 1413 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 1-6-2018
Appeal No. E/31133/2017 – A/30613/2018
Central Excise
Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL)
None for the Appellant.
Shri Arun Kumar, Deputy Commissioner (AR) for the Respondent.
[Order per: M.V. Ravindran]
This appeal is directed against Order-in-Appeal No. HYDEXCUS- MD-AP2-0038-17-18 dated 29.08.2017.
2. Heard both sides and perused the records.
3. The issue involved in this case is regarding eligibility to avail CENVAT credit of service tax paid on Marine Insurance services which were used for export of finished goods exported and Air Travel Agent's services used for business travel of directors for sales promotion; reversal of CENVAT credit availed on the capital goods cleared without being used as such and whether invocation of extended perio

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he matter was called out, submits that the lower authorities were in error in confirming the demands raised as Marine Insurance service is for the exports of the goods and cost of the export goods increasing by disallowing the credit on Marine Insurance service; Air Travel Agent's services were used for appellant movement of the directors and employees and used for business travel purpose and they have correctly reverse the CENVAT credit while discharging the duty on one of the machineries. He draws my attention to the various documents annexed to the memorandum of appeal. It is his further submission that the entire demand is hit by limitation as the show cause notice is issued on 17.05.2016 invoking the extended period, in spite of the fact that two audit parties have taken place in the appellant's premises and draws my attention to the audit report the copy annexed to the returns submitted today.
6. The matter was kept today for hearing arguments of Learned Departmental Representat

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od 26.01.2014 and 28.01.2014 and audit reports for January, 2014 to December, 2014 audited on 06.01.2015 – 21.01.2015. The said audit reports did not indicate any of the allegations made in the present show cause notice. It is also seen from the said show cause notice dated 17.05.2016, the basis for issuance of show cause notice is the audit report of the CAG. It is settled law in the case of Commissioner of Central Excise, Bangalore Vs. MTR Foods Ltd., [2012 (282) ELT 196 (Kar.)] wherein, Hon'ble High Court of Karnataka has specifically held that once returns were regularly filed and no objections raised about same in first audit by Revenue Officers and during second audit, objections raised about same, and the said returns indicated availment of CENVAT Credit Rules, the audit party accepted the same, and it is not proper to invoke the extended period. The said ratio squarely covers the issue in favour of the appellant. Accordingly, the impugned order is set aside only on the ground o

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Shreeji Adhesive Versus CGST & CE, Ujjain
Central Excise
2018 (7) TMI 519 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 1-6-2018
Appeal No. E/50872/2018-CU[DB] – A/52268/2018-EX[DB]
Central Excise
Mr. Bijay Kumar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial)
Represented by Ms. Priyanka Goel, Advocate for the Appellant.
Represented by Shri R.K. Mishra, D.R. for the Respondent.
ORDER
Per Rachna Gupta:
Present is an appeal filed against the order dated 15.01.2018 vide which the Commissioner (Appeals) has confirmed the demand of duty on the value of subsidy received by the Appellant during the years 2010-11 to 2014-15. In addition, a penalty under Section 78 has also been confirmed. The factua

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In Re: M/s. Gitwako Farms (India) Pvt. Ltd.
GST
2018 (7) TMI 1494 – AUTHORITY FOR ADVANCE RULINGS HARYANA – 2018 (15) G. S. T. L. 127 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS HARYANA – AAR
Dated:- 1-6-2018
HAR/HAAR/R/2017-18/10
GST
Sangeeta Karmakar Member CGST and Vijay Kumar Singh Member SGST
ADVANCE RULING NO.HAR/HAAR/R/2017-18/10
(In Application No.: 10, dated 06.03.2018)
Present for the Applicant: Sh. Gourav Gupta C.A. and Sh. Neeraj
Present for the department: Sh. Rakesh Dahiya, ETO, Mewat.
Factual Background
M/s. Gitwako Farms (India) Pvt. Ltd supplies to Army and Para Military Forces sheep/goat meat in carcasses of different weight and size in frozen State. Each frozen carcass is put in LDPE bag (primary packing) which is sealed with a tie and no weight is mentioned on such LDPE bags. Thereafter, one or two of such LDPE bags are put in dust and moisture proof food grade HDPE bags (secondary packing). On such HDPE bags, contents including produc

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Hearing
The applicant was afforded a personal hearing for 24.05.2018. The issue raised by the applicant for advance ruling, whether their product can be said to be packed in a unit container to fall under the scope of notification no. 1/2017-Central Tax (Rate) and 1/2017- Integrated Tax (Rate) dated 28.06.2017 or notification no. 2/2017 -Central Tax (Rate) dated 28.06.2017. is covered under the scope of section 97 of CGST/HGST Act 2017 and therefore, the application was admitted.
As regard the classification of their product, the departmental representative had stated that the applicant firm is packing the animal carcasses in bags for supplying to their customers, i.e. Army, in unit containers and therefore it attracts GST @ 12%.
The applicant had strongly argued that the packing done by them cannot be said to be unit containers as it is defined in the explanation to mean a package designed to hold a pre-determined quantity or number which is indicated on such package. The applican

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ut up in a 'unit container, it would be exigible to tax @12%.
Correspondingly, in exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Service Tax Act, 2017, the Central Government vide notification no. 2/2017-lntegrated Tax (rate) New Delhi dated 28.06.2017 has exempted, Inter-State supplies of goods, from the whole of the Integrated Tax leviable thereon. Relevant extract is reproduced below:
Schedule-
Sr. No.
Chapter/Heading/Sub-heading/Tariff item
Description of Goods
10.
0204
Meat of sheep or goats, [other than frozen and put up in unit containers]
W.e.f. from 15th November 2017 onwards.
Schedule I of the Notification no. 43/2017-Integrated Tax (rate) dated 14th November, 2017 deals with the products which are subject to 5% GST and entry No. 1 which pertain to sheep meat and poultry meat are provided below:-
Schedule-I
Sr.No.
Chapter/Heading/Sub-heading/Tariff item
Description of Goods
1.
0204, 0207
All goods (other than

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the Integrated Goods and Service Tax Act, 2017 the Central Government via notification no. 44/2017 Integrated Tax (rate) New Delhi dated 14.11.2017 has exempted, Inter-State supplies of goods, from the whole of the integrated tax leviable thereon. Relevant extract is reproduced below:
Schedule-
Sr.No.
Chapter/Heading/Sub- heading/Tariff item
Description of Goods
8
0204
0207
All goods, fresh or chilled
7.
0204
0207
All goods (other than fresh or chilled) other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which actionable claim or enforceable right in court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to conditions as in the annexure I]”,
A conjoint reading of the extracts of the above mentioned notifications reveal that on products of Chapter/Heading/Sub-heading/Tariff item 0204 and 0207 GST is ch

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packing) which is sealed with a tie and no weight is mentioned on such LDPE bags. Thereafter, generally two of such LDPE bags are put in HDPE bags (secondary packing) and the weight of both the packed carcasses is mentioned on the secondary packing. Thus, the packing of the frozen carcasses done by them is only a medium of delivery and since these are not in pre-determined units, these packing cannot be termed as 'Unit Containers'.
To substantiate their view regarding unit container the applicant had cited several case laws. Reliance is placed on the case of CCE Vs Shalimar Super Foods [2007 (210) ELT 695 (Tri.-Mumbai] and Surya Agro Oils Ltd. vs CCE, Indore, 2000 (116) ELT 514.
In of CCE Vs Shalimar Super Foods [2007 (210) ELT 695 (Tri.-Mumbai] the Hon'ble bench had considered the question of 'Unit Container' and observed in para 3:
“3. . . .However, unit container, as per the definitions contained in several dictionaries, is a container containing pre-determine

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one by the applicant cannot be regarded as 'Unit Container' since it is not standardised to hold a uniform predetermined quantity. Also in the explanation appended to the Notification No. 1/2017-Integrated Tax (Rate) dated 28th June 2017 a unit container means a package, whether large or small (for example tin, can, jar, box, bottle, bag, carton, drum, barrel or canister) designed to hold a pre-determined quantity or number, which is indicated on such package. The explanation itself suggests that the make of the container should be such which can hold a predetermined quantity or number. It should be such that when packed it holds the predetermined quantity or the number for which it is designed. As shown to us the packaging by the applicant can weigh 10 Kgs or 11 Kgs or for that matter 10.5 or 10.25 Kgs depending upon the weight of two frozen carcasses, packed in secondary packaging. Neither the packaging is uniform or standardised nor the packages are designed to hold a predet

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In Re: M/s. BC Examinations and English Services India Pvt. Ltd.
GST
2018 (7) TMI 1495 – AUTHORITY FOR ADVANCE RULINGS HARYANA – 2018 (15) G. S. T. L. 107 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS HARYANA – AAR
Dated:- 1-6-2018
AAR No. HAR/HAAR/R/2017-18/11
GST
SANGEETA KARMAKAR AND VIJAY KUMAR SINGH, MEMBER
Present for the Applicant: Sh. Amar Pratap Singh, Advocate and Sh. Ankit Awal, C.A.
Present for the department: –
Factual Background
1. As per the statement of facts submitted by the Applicant, it is a subsidiary of the British Council which is the U.K.'s International Organisation for cultural relations and educational opportunities. International English Language Testing System (hereinafter referred as 'IELTS') is a highly regarded English Language proficiency test developed, managed and owned by the British Council, U.K. (hereinafter referred to as 'BCUK').
2. BCUK furthers its charitable, educational and cultural relations by offering

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ervices would cover the following:
(i) To source and manage the running of suitable test centre venues in India for the examination:
(ii) To receive registration information from BCUK and its registration agents for IELTS;
(iii) To maintain supplies of Test Materials for administration and comply with security requirement set by BCUK and relevant external exam boards in relation to logging in and out. To distribute test materials to candidates on the test day and collect them after test administration for processing; 
(iv) To manage test administration and logistics for test days, including scheduling of the Applicant's staff and liaison with the test centres;
(v) To provide back office support in relation to financial controls and accounting processes in respect of examinations held at test centres managed by the Applicant;
(vi) To print IELTS result in paper form from BCUK's global system and distribute certificates on BCUK's behalf to successful candidates i

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r alt the activities involved in the exam support services constitute a mixed supply or a composite supply?
2. What will be rate of GST applicable on these exam support services?
3. What is the place of supply of these exam support services rendered by the Applicant BCKU?
Comment of the Officer under section 98 (1) of the CGST, HGST Act 2017
The Assistant Commissioner, Division East-II, Central GST, Gurugrum vide his comments dated 17.05.2018 has stated as follows:
1. Regarding question no. 1
“The impugned services proposed to be provided by the Applicant constitute a composite supply of conduction of examination and other back end support Services.”
2. Regarding question no. 2
“The principal supply is of the conducting exams which is taxable @ 18%.”
3. Regarding question no. 3
“The place of supply the impugned service shall be the location of the recipient of the service.”
Record of Personal Hearing
The applicant was afforded a personal bearing for 24.05.2018 and on 31.05.

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rts. As per schedule-I appended to the copy of agreement submitted on record part-A is for responsibilities of service recipient, part-B specifies 8 types of exam support services and pan-C specifies to services pertaining to student facilitation services.
The Ld. Counsel for the applicant had argued that the proposed services as per part-B in schedule -I appended to the copy of agreement are exam support services and constitute a composite supply of conduction of examination and the services mentioned in part-C of said agreement are other back end support services which are so bundled together that such back end support services cannot be said to have an independent existence. These are only ancillary to conduction of examination. The bundle of these  services is classifiable as other educational support services under service code 999299 group code 99929 and beading 9992 as per scheme of classification of services appended to notification no. 11/2017 Central Tax (Rate) dated 28

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to several case laws and particularly to section 2 (6) of the IGST Act.
After hearing these present in detail the decision on admissibility of the application was pronounced and as regard decision on question 1 & 2, on which the application was admitted, was reserved which is being released today.
Discussion and finding of authority
Since the ruling is restricted only to the question of nature of supply and rate of tax applicable, it is relevant to understand the provisions of law on these issues.
1. Section 2(30) of the CGST/HGST Act 2017 defines a “composite supply” to mean a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the course of business, one of which is a principal supply.
2. Further Section 2(90) Of CGST/HGST Act 2017 defines a “principal supply” to mean the supply of goods or services which const

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nistration and comply with security requirement set by BCUK and relevant external exam boards in relation to logging in and out. To distribute test materials to candidates on the test day and collect them after test administration for processing;
(iv) To manage test administration and logistics for test days, including scheduling of the Applicant's staff and liaison with the test centres;
 (v) To provide back office support in relation to financial controls and accounting processes in respect of examinations held at test centre; managed by the Applicant;
(vi) To print IELTS result in paper from from the BCUK's global system and distribute certificates on BCUK' s behalf to successful candidates in India;
(vii) To recruit, train and monitor invigilators, examiners and test paper markers for the IELTS tests, in accordance with the standards set by BCUK and their own administrative and management staff;
(viii) To periodically inspect the quality of test centres and pr

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Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
15/2018 Dated:- 1-6-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
CITY CUSTOMS COMMISSIONERATE, P.B. NO. 5400, C.R. BUILDING QUEEN'S ROAD, BENGALURU 001560.
C.NO.VIII/09/ 09/2018 City Cus. Tech
Dated: 01.06.2018
PUBLIC NOTICE NO. 15/2018
Subject: Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Sys

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Refund under Inverted Duty Structure
Query (Issue) Started By: – Riya Jain Dated:- 31-5-2018 Last Reply Date:- 1-6-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Hey!!
Mine is a pharmaceutical company wherein tax rate on outward supply is 12%. Also we manufacture on job work basis where outward tax rate is 18% . Nd input tax rate is 18%. So whether i am eligible for inverted duty structure refund??
Reply By CSSANJAY MALHOTRA:
The Reply:
Yes, you are eligible for Inverted str

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Roll out of e-Way Bill system for intra-State movement of goods in Chhattisgarh, Goa, Jammu & Kashmir, Mizoram, Odisha, Punjab, Tamil Nadu and West Bengal
GST
Dated:- 31-5-2018

As per the decision of the GST Council, e-Way Bill system for inter-State movement of goods has been rolled out from 01st April, 2018. As on 30th May, 2018, e-Way Bill system for intra-State movement of goods has been rolled out in the States of Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Gujarat, Haryana, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Nagaland, Rajasthan, Sikkim, Telangana, Tripura, Uttarakhand and Uttar Pradesh along with the Union Territories of Andaman & Nicobar Islands, Chandig

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Services by way of renting of residential dwelling for use as residence.
Query (Issue) Started By: – S.C. WADHWA Dated:- 31-5-2018 Last Reply Date:- 2-6-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Services by way of renting of residential dwelling for use as residence.
Please clarify:
Whether this service should be reported as exempted supply or nil rated supply in GSTR 3B
Reply By Alkesh Jani:
The Reply:
Sir, In my point of view , it shall be treated as "Nil rated supply".
Our experts may correct me if mistaken.
Thanks
Reply By CSSANJAY MALHOTRA:
The Reply:
Renting of property is taxable activity but exemption has been given if the same is used for Residential purposes. Hence the service falls under e

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(2) where exempt from payment of tax, may be treated as “exempted”.
Your kind guidance is the matter is highly solicited.
With Regards,
Reply By KASTURI SETHI:
The Reply:
Section 2(47) of CGST Act, 2017 makes the position clear as already replied by Sh.Sanjay Malhotra, Sir.
Section 11 comes into play when tariff rate is not nil.
Section 11 stands for exemption by virtue of Notification in contrast to "Tariff Rate -NIL".
Section 11(1) grants general exemption and Section 11 (2) grants exemption under exceptional nature.
Reply By KASTURI SETHI:
The Reply:
Sh.Sanjay Malhotra Ji,. Sir,. In your reply above, you have mentioned the words, "This is my view". In my view, your words, "this is my view" are redun

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Health Services by Applicant Qualify as Health Care Under GST Provisions for Tax Exemption Benefits.
Case-Laws
GST
Health care services – GST Provisions – Applicant providing the services of

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