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GST – States – 38/1/2017-Fin(R&C)(56) – Dated:- 11-4-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division – Notification 38/1/2017-Fin(R&C)(56) In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the Act), the Government of Goa, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees i

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GST – States – 01-E/2018 – Dated:- 11-4-2018 – DEPARTMENT OF COMMERCIAL TAXES Office of the Commissioner of Commercial Taxes, (Karnataka), Vanijya Therige Karyalaya, Gandhinagar, Bengaluru, NOTIFICATION (1-E/2018) No. KGST.CR.01/17-18, Dated: 11.04.2018 In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the said Act) and in supersession of notification

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GST – States – 01-D/2018 – Dated:- 11-4-2018 – DEPARTMENT OF COMMERCIAL TAXES Office of the Commissioner of Commercial Taxes, (Karnataka), Vanijya Therige Karyalaya, Gandhinagar, Bengaluru, NOTIFICATION (01-D/2018) No. KGST.CR.01/17-18, Dated: 11.04.2018 In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the Act), on the recommendations of the Council, the time limit for furnishing the details of outward supplies in FORM GSTR-1 under sub-section (1) of section 37 of the Act, is hereby extended for the months as specified in column (2) of the Table, by such

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GST – States – 09/2018 – Dated:- 11-4-2018 – FINANCE SECRETARIAT NOTIFICATION (09/2018) No. FD 47 CSL, 2017, Bengaluru, dated: 11.04.2018 In exercise of the powers conferred by section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the Act), the Government of Karnataka, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding f

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2018 (4) TMI 1378 – KERALA HIGH COURT – 2018 (16) G. S. T. L. 434 (Ker.) – Input tax credit – FORM GST TRAN-1 – migration to GST – petitioner though attempted to upload FORM GST TRAN-1 within the time limit stipulated, they could not complete the process of uploading the form due to IT related glitches – Held that: – circular No.39/13/2018-GST dated 03.04.2018, as per which the GST Network was directed to identify the taxpayers who could not complete filing of FORM GST TRAN-1 on the basis electronic audit trail and to provide them facility to complete the filing of FORM GST TRAN-1 – the writ petitions are disposed of directing the GST Network to make appropriate facilities/provisions to enable the petitioners to complete the filing of FORM

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rs that all of them have though attempted to upload FORM GST TRAN-1 within the time limit stipulated, they could not complete the process of uploading the form due to IT related glitches. The petitioners, therefore, seek appropriate directions in this regard in these writ petitions. 2. Today, when these matters were taken up, the learned counsel for the GST Network submitted that the issue raised by the petitioners has now been resolved by the Government of India in terms of circular No.39/13/2018-GST dated 03.04.2018, as per which the GST Network was directed to identify the taxpayers who could not complete filing of FORM GST TRAN-1 on the basis electronic audit trail and to provide them facility to complete the filing of FORM GST TRAN-1.

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GST – States – FA-3-86/2017-1-V-(42) – Dated:- 11-4-2018 – Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, the 11th April, 2018 FA-3-86/2017-1-V-(42).- In exercise of the powers conferred by Section 148 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the Act), the State Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupee

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2018 (5) TMI 169 – ALLAHABAD HIGH COURT – TMI – Levy of advertisement tax – omission of clause (b) of sub-Section (2) of Section 172 and Sections 192 and 193 of the U.P. Municipal Corporation Act, 1959 – Held that: – Prima facie, the issue requires scrutiny – further proceedings to remain stayed till next date of listing. – Writ Tax No. 625 of 2018 Dated:- 11-4-2018 – Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ. For the Petitioner : Anil Kumar,Dharam Pal Singh For the Respondent : C.S.C.,Abhinav Ojha ORDER Heard Shri D.P. Singh, learned Senior Counsel assisted by Shri Anil Kumar appearing for the petitioner and Shri Abhinav Ojha, learned counsel for the respondents. It is contended that in view of Section 173 of the U.P. Go

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2018 (5) TMI 170 – ALLAHABAD HIGH COURT – 2018 (16) G. S. T. L. 438 (All.) – Levy of advertisement tax – omission of clause (b) of sub-Section (2) of Section 172 and Sections 192 and 193 of the U.P. Municipal Corporation Act, 1959 – Held that: – Prima facie, the issue requires scrutiny – further proceedings to remain stayed till next date of listing. – WRIT TAX No. – 622 of 2018 Dated:- 11-4-2018 – Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ. For Petitioner : Gulrez Khan,Javed Husain Khan For Respondent : C.S.C.,Sudhanshu Pandey ORDER Heard Shri W.H. Khan, learned Senior Counsel assisted by J.H. Khan appearing for the petitioners and Shri Sudhanshu Pandey, learned counsel for the respondents. It is contended that in view of

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2018 (5) TMI 526 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 118 (All.) – Detention of goods with vehicle – E-Way Bill No.01 not available – Held that: – respondent no.2-Assistant Commissioner, Commercial Tax, Mobile SquadXI, Kanpur, U.P. is directed to appear before the Court on 13.04.2018 to explain as to under which authority of law he intercepted the vehicle and passed the seizure order despite E-Way Bill No.01 was generated and produced – respondents are directed to release the seized goods and vehicle forthwith – petition allowed. – Writ Tax No. 628 of 2018 Dated:- 11-4-2018 – Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ. For the Petitioner : Niraj Kumar Singh,Amit Mahajan For the Respondent : C.S.C. ORDER Petitione

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s issued on the ground that since the E-Way Bill No.01 is not available as such the physical verification of the goods loaded is to be made and fixed 02.04.2018 for physical verification and inspection at 11-00 a.m. Learned counsel for the petitioner submits that E-Way Bill No.01 was generated on 01.04.2018 at about 09-57 a.m. and produced before the respondent no. 2, however, seizure order under Section 129(1) of the U.P. Goods and Service Tax Act, 2017 (in short 'GST Act, 2017') has been passed on 02.04.2018 at about 8-55 a.m. much before the time fixed for physical verification and inspection of the goods. It is also submitted that it has wrongly been recorded in the seizure order passed under Section 129(1) of the GST Act, 2017

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justify the impugned order in the facts and circumstances of the case. We are noticing that despite there being no requirement every day petitions are being filed challenging the interception and seizure made by the authorities for want of E-Way Bill No.01. In such circumstances, we require respondent no.2-Assistant Commissioner, Commercial Tax, Mobile Squad-XI, Kanpur, U.P. to appear before the Court day after tomorrow (13.04.2018) to explain as to under which authority of law he intercepted the vehicle and passed the seizure order despite E-Way Bill No.01 was generated and produced. Considering the facts, effect and operation of the seizure order passed by respondent no. 2 under Section 129(1) of GST Act, 2017 (Annexure-6 to the writ peti

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2018 (4) TMI 1552 – CESTAT NEW DELHI – TMI – Valuation – inclusion of subsidy amounts in the value of the goods cleared by the appellants – Revenue was of the view that VAT liability discharged by the utilisation of the investment subsidy granted in Form 37B actually paid, for the purpose of Section 4 of the Central Excise Act – Held that:- Identical issue decided in the case of SHREE CEMENT LTD. SHREE JAIPUR CEMENT LTD. VERSUS CCE, ALWAR [2018 (1) TMI 915 – CESTAT NEW DELHI], where it was held that There is no justification for inclusion in the assessable value, the VAT amounts paid by the assessee using VAT 37B Challans – appeal allowed – decided in favor of appellant. – E/50001, 50041, 50152, 50153, 50158, 50159, 50185, 50186, 50188, 50189, 50193, 50225, 50226/2018-DB – Final Order No. 51427-51514/2018 – Dated:- 11-4-2018 – E/50001, 50041, 50152, 50153, 50158, 50159, 50185, 50186, 50188, 50189, 50193, 50225, 50226, 50235, 50257, 50260, 50263, 50269, 50270, 50271, 50294, 50295, 5029

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ecision India Pvt Ltd, Daido India Pvt Ltd, Rajasthan Flexible Packaging Ltd, Airtrax Polymers Pvt Ltd, Jaquar & Company Pvt Ltd, FCC Clutch India Pvt Ltd, Premier Bars Pvt Ltd, Jagdamba Tmt Mills Ltd, Shree Balaji Forgings Pvt Ltd, Shree Balaji Furnaces Pvt Ltd, Shera Energy Pvt Ltd, Crystal Polytech Pvt Ltd, Shiva Steelage Pvt Ltd, Budhia Steel, Pine Laminates Pvt Ltd, Sanwariya Furnaces Pvt Ltd, Shree Salasar Polyflex Pvt Ltd, Allied JB Friction Pvt Ltd, Aakriti Prime, Tokai Rubber Auto Parts Industries Pvt Ltd, Unik Dispoware Pvt Ltd, Takahata Precision India Pvt Ltd, Sanjo Forge India Pvt Ltd, Fine Products Pvt Ltd, TS Tech Sun Rajasthan Pvt Ltd, New Swan Enterprises (Unit IV), Inox Air Products Private Limited, Raghupati Casting P Ltd, Giri Raj Casting P Ltd, Galaxy Taps Private Limited Neemrana Steel Service Centre India, Trans Acnr Solutions P Ltd, Maruti Products Pvt Ltd, Sanjog Steels Pvt Ltd, BMI Industries, Fiem Industries Limited, Banglore Polycotters Pvt Ltd, Oji Jk P

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atish Chandra: 1. The present appeals have been filed against the above mentioned Order-in-Appeal. 2. The brief facts of the case are that the appellants have established their factories in the State of Rajasthan and were operating under Rajasthan Investment Promotion Scheme which was notified by the Government of Rajasthan with the objective of facilitating investment in the establishment of new enterprises under the various schemes of Rajasthan Government. The appellants (assessees) were eligible for subsidies as per the various schemes applicable to the assesses and they were required to deposit VAT/CST/SGST at the applicable rate with the Government and in terms of the scheme notified, will be entitled to disbursement of subsidy by the appropriated authorities. The subsidy concern is sanctioned and disbursed in Form 37B and as such challans in the form VAT 37B can be utilised for discharge of the VAT liability of the appellant for subsequent period. The Revenue was of the view that

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scharge their VAT liability by making payment of the same. Out of such VAT credited to the Government, a certain portion is disbursed back to them in the form of subsidies. Such disbursement happens in the form of VAT 37 B, challan which can be utilized in subsequent periods to discharge VAT liability. The crux of the dispute in the present case is whether such subsidy amounts are required to be included in the assessable value of the goods manufactured by the appellants, in terms of Section 4 of the Central Excise Act. As per the concept of transaction value outlined in Section 4, with effect from 01/07/2000, any sales tax/VAT actually paid can be deducted from the transaction value for payment of excise duty. Revenue has taken the view that payment of VAT using 37B Challans cannot be considered as actual payment of VAT. 8. Both sides have referred to the decision of the Apex Court in the case of Super Synotex India Ltd. In the above decision the Apex Court has categorically held that

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using such Challan are considered legal payments of tax. In view of the above, Revenue is not correct in taking the view that VAT liability discharged by utilizing such subsidy challans cannot be taken as VAT actually paid. 10. It is pertinent to reproduce the observations of the Tribunal in the Welspun Corporation Ltd. case 5.1 The Respondent company opted for Remission of Tax Scheme and was thus eligible for the Capital subsidy in the form of remission of Sales Tax subject to the conditions to be fulfilled…. The subsidy in the form of remission of sales tax was in fact a percentage of capital investment… Separate assessment orders were thus issued by the assessing officer of the sales tax department from time to time towards the incentive scheme amount. The Competent Authority was required to necessarily pass order for remission of such tax separately for each tax period. The remission of tax is thus directly related to capital investment in fixed asset. There was no op

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GST – States – NO. CCT/CCW/GST/74/2015 – Dated:- 11-4-2018 – GOVERNMENT OF ANDHRA PRADESH COMMERCIAL TAXES DEPARTMENT CIRCULAR NO. CCT/CCW/GST/74/2015 DATED: 11-4-2018 In exercise of the powers conferred under clause (d) of sub-rule 14 of rule 138 of the Andhra Pradesh Goods and Services Tax Rules, 2017, the Chief Commissioner of State Tax hereby notifies that the proceedings issued vide CCTs Ref. in CCW/GST/74/2015, Dated 29-3-2018 exempting e-way bill generation for movement of goods within t

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2018 (7) TMI 264 – CESTAT CHENNAI – TMI – Classification of services – hire charges collected towards letting out of the studio for shooting – whether for the period upto 1.6.2007, the respondents are liable to pay service tax for letting out the studio under the category of Video Tape Production? – Held that:- The activity of letting out the studio will not come within the definition of Video Tape Production.
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The Board’s Circular dated 9.7.2001 referred to by the ld. AR has clarified so as to include the letting out of studio, other facilities such as lights, gadgets etc. falling under Video Tape Production services. The said Circular extends beyond the definition provided in the statute.
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Appeal dismissed – decided against Revenue. – ST/Misc./41480/2017 and ST/518/2011 – Final Order No. 41095 / 2018 – Dated:- 11-4-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri K. Veerabhadra Reddy, JC (AR) for the Appellant Ms.Cynd

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ard his arguments referring to the definition of Video Tape Production contained in section 65(120) and also Video Production Agency under section 65(119) of Finance Act, 1994. He also referred to the CBEC Circular F.No. B.11/1/2001-TRU dated 9.7.2001 and argued that the Board has clarified that the activity of letting out the studio premises would attract service tax under the category of Video Tape Production . 3. The ld. counsel Ms.Cynduja Crishnan appearing for respondent relied upon the decision rendered in their own case on identical facts wherein the Tribunal has held the issue in their favour. She submitted that the Tribunal in the said Final Order had taken note of the definition contained in the Finance Act and also the Board s Circular referred by the ld. AR. 4. Heard both sides. 5. The issue for consideration is whether for the period upto 1.6.2007, the respondents are liable to pay service tax for letting out the studio under the category of Video Tape Production. We have

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as to include the letting out of studio, other facilities such as lights, gadgets etc. falling under Video Tape Production services. The said Circular extends beyond the definition provided in the statute. Needless to say that Circulars of CBEC are not binding upon the Tribunal. Moreover, the respondent has been discharging service tax liability on the rent received with effect from1.6.2007 when renting of immovable property service became taxable. 7. Following the decision in the respondent s own case, vide Final Order No. 43507/2017 dated 19.12.2017, we are of the considered view that the Commissioner (Appeals) has rightly set aside the demand. 8. In the result, the impugned order is upheld and the appeal filed by the Revenue is dismissed as devoid of merit. 9. The miscellaneous application filed by Revenue for change of cause title is allowed. (Operative portion of the order was pronounced in open court) – Case laws – Decisions – Judgements – Orders – Tax Management India – taxman

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2018 (7) TMI 1333 – AUTHORITY FOR ADVANCE RULINGS HARYANA – 2018 (15) G. S. T. L. 112 (A. A. R. – GST) – Levy of GST – Unit container – packing being considered as unit container or not? – Sheep/goat meat in carcasses of different weight and size in frozen Slate and similarly whole chicken of different weight and size is also supplied in frozen State to Army – case of applicant is that the dispatches made by them in LDPF/HDPE bags, both primary well as secondary packing do not qualify as unit container and therefore their product is not leviable to tax under GST.
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Held that:- The items mentioned in tariff heading 0204 or 0207 [other than fresh or chilled] would be exigible to tax @ 5% if these are put up in a 'unit container' and bears a brand name or bears 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 forgone voluntarily], subject to

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n frozen state in different weight and size packed in LDPE bags without mentioning the weight and one or two such LDPE bags further packed in HDPE hags having mention of varying actual total weight of the carcasses packed in each such HDPE bags and supplied to Army Shall not quality as product put up in ‘unit Container'.
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The products as mentioned at (a) and (b) above fall under exemption list as per entry no. 10 and 13 of N/N. 2/2017-lntegrated tax (Rate) dated 28th June 2017 upto 14th November 2017 and thereafter as per entry No. 9 of N/N. 44/2017- Integrated Tax (Rate) dated 14th November 2017. – AAR No. HAR/HAAR/R/2017-18/7 Dated:- 11-4-2018 – SANGEETA KARMAKAR AND VIJAY KUMAR SINGH, MEMBER Present for the Applicant: Sh. Ashok Misra, C.A. Sh. Aman Sharma, Manager Present for the department: Sh. Rakesh Dhaiya, ETO, Mewat. Factual Background M/s. AOV Agro Food Pvt. Ltd. ( AOV') is engaged in slaughtering and processing of poultry/sheep/goat meat and supplies products export

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pplication for advance ruling on the following:- The product meat of sheep/goat attracts HSN 0204 and for meat and edible offal of the poultry the four digit HSN code is 0207. W.e.f. 1st July, 2017 to 14th November, 2017 the provision relating to taxability/exemption under GST law was as under:- Vide schedule-II of notification 1/2017 Integrated Tax (rate) dated 28.06.2017 the product of chapter heading 0204 and 0207, frozen and put in unit containers were taxable @ 12%. Vide schedule-I of notification no. 43/2017 Integrated Tax (rate) dated 14.11.2017 the product of chapter heading 0204 and 0207, other than fresh or chilled and in unit container and bearing a registered brand name or bearing a brand name on which actionable claim is available, were made taxable @ 5%. In view of the above, it is the applicant's case that the dispatches made by them in LDPF/HDPE bags, both primary well as secondary packing do not qualify as unit container and therefore their product is not leviable

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l representative had stated that the applicant firm is packing the animal carcasses and the whole chicken in bags for supplying to their customers, i.e. Army, in unit containers and therefore it attracts GST @12% upto 14.11.2017 and thereafter @ 5%. 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 applicant had cited several case laws where the definition of unit container had been discussed and adjudicated. After hearing and discussion in detail. the decision was reserved which is being released today. Discussion and finding of the authority GST is chargeable as reference to value and at applicable rates. For the purpose of building a point of view reference is made to the IGST rate schedule. W.e.f. from 1st July, 2017 till 14th November, 2017 Schedule II of the Notification no. 1/2017-Int

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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] 7. 0207 Meat and edible offal, of the poultry of heading 0105, [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 fresh or chilled) and put up in unit container and- (a) bearing a registered brand name; (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

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ing/Sub-heading/Tariff item Description of Goods 1. 0204 0207 All goods, fresh or chilled 2. 0204 0207 All goods (other than fresh or chilled) and put up in unit container and- (a) bearing a registered brand name; (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 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/TarifT item 0204 and 0207 GST is chargeable subject to fulfilment of conditions as tabulated below: W.e.f. 1st July. 2017 to 14th November, 2017 Must be frozen Must be packed in unit container W.e.f. 15th November, 2017 Must be frozen Must he packed in unit container Must bear a brand. Since the applicant has sought advance ruling only on the question of taxability of the product viz a viz

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acked in LDPE bag (primary packing) which is not sealed and no weight is mentioned on such LDPE bags. Thereafter. such LDPE bags are put in HDPE bags (secondary packing) which do not contain fixed number or primary packing and also no quantity is mentioned. Thus, the packing of the frozen carcasses and chicken 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) E.L.T. 514. In 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-de

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dardised quantity done by the applicant cannot be regarded as Unit Container' since it is not standardised to hold a uniform pre-determined 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 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 he 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 or weight or 20-25 frozen chickens, as the case may be, packed in secondary packaging. Neither the packaging is unifo

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2018 (7) TMI 1334 – AUTHORITY FOR ADVANCE RULINGS HARYANA – 2018 (15) G. S. T. L. 132 (A. A. R. – GST) – Place of supply – sourcing (on a worldwide basis)) of goods from India – export or not – sourcing (on a worldwide basis)) of goods which includes wearing apparel, shoe & accessories and fabric – sub-contract – refund of GST paid on inputs and input services used in export of services – Jurisdiction.
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Taxability of above stated services provided by Esprit India to its associate concern in Hong Kong EDCFE under GST regime? – Held that:- As per Explanatory Notes to the Scheme of Classification of Services read with N/N. 11/2017-Central Tax (Rate) dt. 28/07/2017 (as amended), the services enumerated by the applicant in tabular form as given above, qualify as taxable services – taxability upheld.
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Whether the above stated services provided by Esprit are covered under Export of Services having Zero rated taxability? – Jurisdiction – Held that:- Whether a transaction is “export

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es made thereunder is the competent authority for the same – However, with regard to giving Advance Ruling on this question, it is observed that as the earlier question relating to export of services is dependent upon the definition of “place of supply”, which is out of jurisdiction of the authority, this instant question too, being corollary to earlier question, cannot be taken up for pronouncing any ruling due to lack of jurisdiction.
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Ruling:- The services provided by Esprit India to its associate concern in Hong Kong EDCFE are taxable supplies.
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The above stated services being taxable supplies, the question as to whether they qualify as “export of services” and accordingly “zero rated supply”, is out of jurisdiction of this authority.
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The same proposition applies to the question as to whether Esprit India is eligible for seeking refund of GST for the taxes paid on input services or goods, due to lack of jurisdiction. – AAR No. HAR/HAAR/R/2018-19/6 Dated:- 11-4-2018

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. Under the agreement, Esprit is appointed by EDCFE to provide services to EDCFE in relation to goods and merchandise including wearing appreal, shoes & accessories and. A brief description of the functions/responsibilities of EDCFE and Esprit Germany and Esprit India is listed below; S.No. Functions/Activities Role of EDCFE/Esprit Germany Role of Esprit India 1. Market research No role Esprit India conducts market research to understand market dynamics, gather pricing information from different suppliers and advise on the best available combination of price, quality and delivery of the goods for Esprit Germany. 2. Purchase of goods and trademark protection Esprit Germany directly purchases goods from Indian suppliers Esprit India performs its functions as a sub-sourcing contractor of and does not purchase the goods or trade its own name. It assists in protection of trademark which includes ensuring that suppliers execute all trademark confirmation letters, comply with the trademar

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dopted during manufacturing, stock keeping in warehouse and transportation Esprit India based on the guidelines received from EDGE conducts quality checks at various stages of production. it also checks whether the goods meet the specification, quality, delivery time, and other requirement of Esprit Germany. 6. Logistics Products are dispatched by the suppliers to Esprit Germany. Esprit India makes logistics arrangement for the goods in accordance with the instructions of Esprit Germany received through EDCFE and assure that all documents related to shipment of the goods Esprit Germany are proper. 7. Contract conclusion No Role Esprit India does not participate in activities which bring supplier and Esprit Germany into binding contract of purchase of goods. 8. Involving and payment Suppliers directly invoice to Esprit Macao and it makes payment directly to the suppliers No role in the invoicing and payment process as all invoices are sent directly by suppliers to Esprit Germany without

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ided by Esprit India to ITS associate concern in Hong Kong EDCFE under GST regime, it is observed that as per as per Explanatory Notes to the Scheme of Classification of Services read with Notification No. 11/2017-Central Tax (Rate) dt. 28/07/2017 (as amended), the services enumerated by the applicant in tabular form as given above, qualify as taxable services, in the following manner and chargeable to GST under forward charge. S.No. Functions/Activities Role of EDGE/Esprit Germany Role of Esprit India SAC & Description Taxability 1. Market research No role Esprit India conducts market research to understand market dynamics, gather pricing information from different suppliers and advice on the best available combination of price, quality and delivery of the goods for Esprit Germnay. 998371 Market research services. This service code includes market analysis, analysis of competition and the behaviour of consumers, use of research monographs, statistics, econometric models surveys, e

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iers EDCFE provide guidelines and instructions to Esprit India regarding vendor selection process Esprit India responsible for collecting data for the purpose of vendor evaluation. Esprit India undertakes vendor evaluation on various parameters including experience, reputation, quality of product, price etc. based on which the vendor is selected. Esprit India is also responsible for maintaining the existing and new supplier base in India. 998599 support Other services n.e.c. This service code includes business brokerage and appraisal services other than for real estate; Taxable under forward charge @ 18% [S.No. 23(ii) of Notification No. 11/2017-Central Tax (Rate) dt. 28.07.2017] 4. Negotiation with the suppliers Esprit Germany directly negotiate and contract with supplier in respect of goods sourced from India. Esprit India only communicates the terms and conditions to the extent of instructions and requirements received from Esprit Germany {through EDCEF) but is not involved in negot

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ax (Rate) dt. 28.07.2017] 6. Logistics Products are dispatched by the supplier to Esprit Germany. Esprit India makes logistics arrangement for the goods in accordance with the instructions of Esprit Germany received through EDCFE and assure that all documents related to shipment of the goods Esprit Germany are proper. 998311 Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management This Service code includes services provided in relation to logistics management. Taxable under forward charge @ 18% [S.No. 23(ii) of Notification No. 11/2017-Central Tax (Rate) dt. 28.07.2017] 7. As regards the question of above stated services provided by Esprit India, also being covered under export of services having zero rated taxability, it is observed that zero rated supply has been defined under Section 16(1) of the integrated Goods and Services Act, 2017, as under: zero rated supply means any of the following supp

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bath supplied, in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules made thereunder. Further, as per Section 2(6) of the IGST Act, 2017, export of services is defined as under: 2 (6) export of services means the supply of any service when- (i) the supplier of service is located in India; (ii) the recipient of service Is located outside India; (iii) the place of supply of service is outside, india; (iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and (v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8; From the above, it is evident that whether a transaction is export of services or not, is dependent upon the tact as to whether the place of supply of service is out of India or not. Consequently, if the advance ruling authority proceeds ahead with examination and consideratio

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supply (which is not among the issues which can be decided by AAR], the question cannot be taken up by the authority for lack of jurisdiction, 8. As regards refund of GST paid on inputs and input services used in export of services, is dependent upon the fulfillment of conditions as prescribed under Section 2(6) and Section 16(1), both of the Integrated Goods and Services Tax, 2017. Such refund claims merit to be examined in terms of provisions of Section 54 of the CGST/HGST Act, 2017 and rules made thereunder. The proper officer under the CGST/HGST Act, 2017 and roles made thereunder is the competent authority for the same. However, with regard to giving Advance Ruling on this question, it is observed that as the earlier question relating to export of services is dependent upon the definition of place of supply , which is out of jurisdiction of the authority, this instant question too, being corollary to earlier question, cannot be taken up for pronouncing any ruling due to lack of j

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2018 (7) TMI 1421 – AUTHORITY FOR ADVANCE RULING – HARYANA – 2018 (15) G. S. T. L. 123 (A. A. R. – GST) – Levy of GST – amount of issuance fee retained/forfeited by LSRPL – scope of the term “actionable claim” – supply of services – Whether the value of points forfeited of the applicant on which money had been paid by the issuer of points on account of failure of the end customers to redeem the payback points within their validity period would amount to consideration for 'actionable claim' other than lottery, gambling or betting and therefore would not qualify as supply of either goods or services?
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Whether the value of points forfeited of the applicant on which money has been paid by the issuer of points on account of failure of the end customers to redeem the payback points within their validity period can be treated as “supply” of any other goods or services and consequently be chargeable to GST under the CGST, HGST or IGST Act?
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Held that:- Rewards points earned by the e

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, under such circumstances.
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The money equivalent to these reward/payback points, i.e. issuance fee given by partners and lying with LSRPL, which is retained by LSRPL in the name of forfeiting reward/payback points is nothing but revenue of LSRPL coming from the respective “partners” which has been earned by them owing to the activities of their providing services to the said “partners” through the loyalty programmes run by LSRPL – this amount is liable to be considered as consideration for supply of services by LSRPL to its partners in the normal course of business and becomes part of remuneration for LSRPL for providing services.
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LSRPL is already charging service/management fee from the partner, on which LSRPL is paying GST. Thus, the retention of amounts received from partners as issuance fee by LSRPL and retained by LSRPL on account of non-redeeming of reward/payment points by end-customer would be liable to be added to the value of services being provided by LSRPL to th

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the end customers to redeem the payback points within their validity period is to be treated as “supply” of services and consequently be chargeable to GST under the CGST, HGST or IGST Act as the case may be. – ADVANCE RULING NO. HAR/HAAR/R/2017/18/4 Dated:- 11-4-2018 – Sangeeta Karmakar (Member CGST) and Vijay Kumar Singh (Member) Present for the applicant : Sh Sandeep Chilana & Sh Atulya Kishore, Advocate (POA) Ruling The applicant namely M/s Loyalty Solutions and Research Pvt. Ltd. (LSRPL). owns and operates a reward point based loyalty programme that is integrated towards it partners and their customers. Under this programme, LSRPL is providing certain services to its clients/partner, such as M/s Nice Chemicals Pvt. Ltd. (NICE). The applicant is managing the customer loyalty programme for its clients/partners such as NICE, which is based on issuance of reward points, also known as payback points by the applicant to end customers. These reward/payment points have value of 0.25

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urchases of products of ''partners". c) in pursuance to these reward points management, "partner" transfers amount equivalent to 0.25 of INR, per reward point, as issuance charges to LSRPL d) Whenever any purchase is made by end customer, by using/redeeming rewards points, LSRPL transfers amount equivalent to 0.25 INR per reward point used to the concerned store and the concerned store gives discounts the payment to be received from end customer to this extent. e) The rewards points have a validity period of 36 months, meaning thereby that the customer cannot redeem these reward points, after expiry of 36 months from the date of issuance. f) It may happen that the customer does not or is not able to redeem the rewards points, within their validity period of 36 months from the date of issue. g) in such cases, as per the agreement, the rewards points are forfeited by LSRPL and the amount equivalent to 0 25 INR per reward point is being retained by LSRPL 4. The ques

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to redeem the payback points within their validity period can be treated as "supply" of any other goods or services and consequently be chargeable to GST under the CGST, HGST or IGST Act? Comments of the concerned officer U/S 98(1) OF THE CGST/HGST ACT, 2017 5. The Deputy Excise & Taxation Commissioner (ST), Gurgaon (East), vide letter No.3086 dt.22.03.18, submitted the requisite comments on both the above questions raised by the applicant, as under: (a) The applicant recovers the underlying value of 0.25 INR per reward point to the Customers of the partners enrolled under the loyalty programme and on issuance of such points the applicant charges issuance fees . However , the applicant nowhere submits that the amount received by the applicant in return of issuing points are returned back to the partners when such points are not used within validity period. Therefore, it is not an actionable claim as the applicant fails to meet all the characteristics as stated by the appl

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, the above stated transaction will attract GST. Record of Personal Hearing 6. Personal hearing in the case was conducted on 11.04.2018 which was attended by Sh. Sandeep Chilana & Sh. Atulya Kishore, Advocates (POA). They had reiterated the submissions made in their application. After detailed discussions the application was admitted being covered by clause (e) & (g) of section 97 (2) of the CGST/HGST Act 2017 On the merit of the case they were heard in detail. Their main contention is that the redemption points issued to their clients for further distribution to the participant/end customers is in the nature of actionable claim and as per exclusion entry 6 of schedule-III of the CGST/HGST Act, these are not leviable to GST. Any amount of forfeited redemption points thus, also does not attract any GST. After hearing them in detail the judgment was reserved which Is being released today DISCUSSIONS AND FINDINGS OF THE AUTHORITY 7. As per Section 2(i) of the CGST/HGST Act, 2017,

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tions which shall be treated neither as supply of goods nor as supply of services. Point 6 in schedule III includes actionable claims other than lottery, betting and gambling. Therefore, such actionable claims which are not lottery, betting, gambling, though are goods under Section 2(52) of the CGST Act, but are excluded from levy of GST in terms of Schedule III to CGST Act. 9. Rewards points earned by the end customers for purchase of products of "partners" to loyalty programme are indeed "actionable claim". However, the question arises that, when these reward/payback points are not redeemed by the customer for the reasons that their validity period has expired, do such reward points continue to be actionable claim? 10. In this regard, it is observed that after the expiry of validity date, these reward/payback point can no longer be redeemed/encashed by the end customer and the end customer loses any right over them. Also, as per the definition of "actionable

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s" which has been earned by them owing to the activities of their providing services to the said "partners" through the loyalty programmes run by LSRPL 12. Even from the clauses of agreement between LSRPL and the "partners", it is evident money equivalent of reward points expired/ not redeemed by customers/forfeited after expiry, would be retained by LSRPL. Thus, the agreement itself provides for revenue to LSRPL, in shape of retaining the issuance fee. In the event of the forfeiture, the Issuance fee received by the applicant from the partner in relation to such lapsed payment points, is retained by the LSRPL. Thus, the agreement between LSRPL and the partner specifically provides that it is actually the issuance fee that is being retained by LSRPL in the event of non-redemption of loyalty points by customers Thus, this amount is liable to be considered as consideration for supply of services by LSRPL to its partners in the normal course of business and become

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ted of the applicant on which money had been paid by the issuer of points on account of failure of the end customers to redeem the payback points within their validity period would amount to consideration received in lieu of services being provided by LSRPL to its clients and thus would be outside the scope of being considered as 'actionable claim' other than lottery, gambling or betting and therefore would qualify as supply of services in terms of Section 7 of the Central Goods and Services Act, 2017/Haryana Goods and Services Act, 2017 and therefore would be within the scope of levy of GST. 14.2 The value of points forfeited of the applicant on which money has been paid by the issuer of points on account of failure of the end customers to redeem the payback points within their validity period is to be treated as "supply" of services and consequently be chargeable to GST under the CGST, HGST or IGST Act as the case may be. – Case laws – Decisions – Judgements – Ord

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GST – States – Trade Notice No. 01/2018-19 – Dated:- 11-4-2018 – OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS. GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001 C.No. IV(16)02/Trade Notice/HQ/JBP/Tech/2018-19/ Trade Notice No. 01/2018-19 Dated 11.04.2018 Sub: Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg. Kind attention of all the members of Trade/Industry/Trade Associations/Chambers of Commerce and Industry/RAC and all others concerned is invited to Circular No. 39/13/2018-GST issued under F. No. 267/7/20180.8 dated 03.04.2018 by the Deputy Commissioner GST, Central Board of Indirect Taxes and Customs, New Delhi, regarding Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal. It has been decided

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the decision, 3. Scope Problems which are proposed to be addressed through this mechanism would essentially be those which relate to Common Portal (GST Portal) and affect a large section of taxpayers. Where the problem relates to individual taxpayer, due to localised issues such as non-availability of internet connectivity or failure of power supply, this mechanism shall not be available. 4. IT-Grievance Redressal Committee Any issue which needs to be addressed through this mechanism Shall be identified by GSTN and the method of resolution approved by the GST Implementation Committee (GIC) which shall act as the IT Grievance Redressal Committee. In GIC meetings convened to address IT issues or IT glitches, the CEO, GSTN and the DG (Systems), CBEC shall participate in these meetings as special invitees. 5. Nodal officers and Identification of issues 5.1 GSTN, Central and State government would appoint no

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ns for resolution of the problem. 6. Suggested solutions 6.1 GST Council Secretariat shall obtain inputs of the Law Committee, where necessary, on the proposal of the GSTN and call meeting of GIC to examine the proposal and take decision thereon. 6.2 The committee shall examine and approve the suggested solution with such modifications as may be necessary. 6.3 IT-Grievance Redressal Committee may give directions as necessary to GSTN and field formations of the tax administrations for implementation of the decision. 7. Legal issues 7.1 Where an IT related glitch has been identified as the reason for failure of a taxpayer in filing of a return or form prescribed in the law, the consequential fine and penalty would also be required to be waived. GST Council has delegated the power to the IT Grievance Redressal Committee to recommend waiver of fine or penalty, in case of an emergency, to the Government in terms of sect

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o IT-glitch, shall be provided the facility to complete TRAN-1 filing. It is clarified that the last date for filing of TRAN-1 is not being extended in general and only these identified taxpayers shall be allowed to complete the process of filing TRAN-1. 8.2 The taxpayer shall not be allowed to amend the amount of credit in TRAN-1 during this process vis-ä-vis the amount of credit which was recorded by the taxpayer in the TRAN-1, which could not be filed. If needed, GSTN may request field formations of Centre and State to collect additional document/ data etc. or verify the same to identify taxpayers who should be allowed this procedure. 8.3 GSTN shall communicate directly with the taxpayers in this regard and submit a final report to GIC about the number of TRAN-1s filed and submitted through this process. 8.4 The taxpayers shall complete the process of filing of TRAN-1 stuck due to IT glitches, as discussed above, by 30th April 2018 and the pro

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Goods and Services Tax – Started By: – MohanLal tiwari – Dated:- 10-4-2018 Last Replied Date:- 12-5-2018 – Dear Experts,Please advise whether the refund of IGST paid against export of goods can be approved & sanctioned by jurisdictional Dy Commissioner. – Reply By Alkesh Jani – The Reply = Sir, No, the Shipping Bill it self is an application of refund, therefore, the Customs Authority of the port of export can approve & sanctioned. The details filed in Table 6 (exports) will be transmit

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Goods and Services Tax – Constitutional validity of GST on long term lease premium (60 years) – one time premium / salami – levy of GST is not vitiated by any error of law – HC – TMI Updates – Highlights

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Goods and Services Tax – Started By: – Rakesh Srivastava – Dated:- 10-4-2018 Last Replied Date:- 10-4-2018 – I need to issue e way bill against an import shipment received through courier which got stuck at port due to some reasons, the Bill of Entry date is 03-10-2017 where as the shipment got cleared dt. 09-04-2018. While generating eway bill plz tell me which date to metion on the e way as the BOE Date is too old & the system is taking date till 10/10/2017 but not before that. Needs your

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Goods and Services Tax – GST – Dated:- 10-4-2018 – As per the decision of GST Council, e-Way Bill system for all inter-State movement of goods has been rolled-out from 01stApril, 2018. E-way Bill system for Intra-State movement of goods in the State of Karnataka is also operational from the said date. E-Way Bills are getting generated successfully and till 09thApril, 2018 more than sixty three lakh e-Way Bills have been successfully generated. It is hereby informed that e-Way Bill system for In

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 10-4-2018 – 31st March, 2018 marks the end of Financial Year 2017-18, first fiscal year of GST and last year of service tax. This is also the transitional year for migration and as such crucial for taxpayers to migrate balances and tax credits fully but accurately. This calls for due diligence and careful closing of financial books of accounts. Here are few action points in the new financial year for immediate compliance under GST in April, 2018 for the new Financial Year 2018-19. Annual Reconciliation of Books and GST returns For this, assessees are required to reconcile the sale ledger/ GST liability / cash ledger/ credit ledger as per books of accounts and as per GST returns. Further, in case there is any difference, then company is required to take the effect of the same in March, 2018, GSTR 3B and GSTR 1. New Invoice Series A registered person may develop the new series of all documents to be issued or may continue

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n on that invoice must be reversed. And whenever such payment is made credit may be taken then. By this logic, invoices issued before 1st October, 2017 must have been paid by 31st March, 2018. If not, you ll have to reverse the input credit claimed. This requires proper ageing analysis of outstanding debtors and creditors. Filing of TRAN 2 for the period July, 2017 to December, 2017 has been extended to be filed by 30th June, 2018. Earlier, it was to be filed by 31st March, 2018. In the past, there have been many instances and complaints that assessees were not able to file TRAN-1 which was required to carry forward balances of input credit pertaining to old tax regime (excise, service tax, VAT) due to technical snags. There were many writ petitions filed across the country and various high courts directed the Government to allow further opportunity to the tax payers who could not file TRAN-1. [M/s. Arihant Superstructure Limited v. The Union of India through the Commissioner (GST), Th

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s the amount of credit which was recorded by the taxpayer in the TRAN-1, which could not be filed. The taxpayers are allowed to complete the process of filing of TRAN 1 stuck due to IT glitches, as discussed above, by 30th April 2018 and the process of completing filing of GSTR 3B which could not be filed for such TRAN 1 shall be completed by 31st May 2018. It may be noted that this extention is not for all taxpayers who did not file TRAN-1 but only for those who attempted to file but were not successful. This will be verified from GSTN audit trail. Application / Renewal of LUT Exporters making zero rates supplies have to furnish an LUT to the jurisdictional commissioner. An LUT is valid for one financial year. Therefore, LUT tendered in FY 2017-18 was valid until 31st March, 2018 only. Exporters who wish to continue to export under LUT need to submit a fresh LUT for FY 2018-19 to have this facility renewed. Vide Circular No. 40 dated 06.04.2018, Central Board of Indirect Taxes and Cus

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need to be submitted in physical form to the tax office. Use of E-way Bills 1st April has become a land mark date in the GST journey, as it marks the advent of e-way bills in the country under the GST regime, a tool to check tax evasion and bring in operational efficiency so far as taxpayers and logistics management is concerned. Date of Introduction of e-way bills is 1st April, 2018 for inter-state movement of goods. Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees (including tax)- in relation to supply, or for the reasons other than supply, or due to inward supply from unregistered person, shall require to furnish an e-way bill. No e-way bill is required if the value of the goods in an individual consignment is less than ₹ 50,000/- even if the total value of all such consignments in a single conveyance is more than ₹ 50,000/- Following persons are liable to generate e-way bill : Registered person as consignor or con

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Composition dealers Jan – Mar 2018 18.04.2018 GST Payment All taxpayers March 2018 20.04.2018 FORM 3B All taxpayers March 2018 20.04.2018 GSTR 5 Non-resident taxable persons March 2018 20.04.2018 GSTR 5A Online Information and Database Access or Retrieval (OIDAR) March 2018 20.04.2018 GSTR 1 Taxpayers with annual aggregate turnover upto ₹ 1.5 crore Jan – Mar 2018 30.04.2018 TRAN 1 Taxpayers who failed to file TRAN 1 due to IT glitches 30.04.2018 Now that most of the returns will be filed in next three months, it appears that another major GST reforms / amendments may take place w.e.f. July, 2018, when it completes first year of levy of GST in the country. GST Council has had 26 meetings so far and yet lot of issues have to be ironed out, the most crucial being technical interface. Accounting Standard on Revenue W.e.f. 1.4.2018, a new Accounting Standard Ind AS 115 on revenue recognition comes into force whereby companies will measure, recognize and disclose revenues in their fina

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2018 (5) TMI 75 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 119 (All.) – Seizure of goods with vehicle – stock transfer – sole ground for seizing the goods and vehicle is taken by the respondent no. 3 that the E-Way Bills -01 relating to the petitioner, the vehicle numbers are hand written whereas E-Way Bill -01 was not used in respect of other goods which is allegedly not related to the petitioner – Held that: – We find no irregularity at the hands of the petitioner or the transport company and in such peculiar circumstances the petitioner has no option but to mention the details of the subsequent vehicle by hand – the tax has been charged while issuing the stock transfer invoices at the prescribed rate – respondent are directed to release the goods with vehicle – petition allowed. – Writ Tax No. 610 of 2018 Dated:- 10-4-2018 – Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ. For the Petitioner : Vipin Kumar Kushwaha, Nishant Mishra For the Respondent : C.S.C. ORDER He

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or the petitioner is that on account of activities of Transport Union, the transportation of goods with a vehicle provided by the transport union of Himanchal Pradesh is permitted to transport the goods from Himanchal Pradesh to Chandigarh and thereafter from Chandigarh to its onward journey another vehicle is required to be booked. In the aforesaid background the goods booked and transported from Himanchal Pradesh under the stock transfer invoices were being transported from Chandigarh to Gorakhpur through another vehicle no. HR 46 B-9022. Similarly another stock was transfered against the stock transfer invoice dated 21.3.2018 and 24.3.2018 and the same were booked after paying the IGST from Derabassi unit situated in Punjab and the goods are brought at transporters office at Chandigarh and thereafter E-Way Bill, prescribed under the CGST Rules, had been downloaded in which the vehicle number as well as other details were duly mentioned for the transportation of the goods from the ma

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ed by the petitioner nor there was any error at the hands of the petitioner, however while crossing the District Mainpuri the respondent no. 3 intercepted the vehicle on the ground that in three E-Way Bills -01 relating to the petitioner, vehicle numbers are hand written whereas E-Way Bill-01 was not used in respect of other goods, which do not belongs to the petitioner. Though the petitioner has placed all the relevant documents as also the explanation but the respondent no. 3 without considering the same has passed a seizure order for seizing the goods as well as vehicle. The sole ground for seizing the goods and vehicle is taken by the respondent no. 3 that the E-Way Bills -01 relating to the petitioner, the vehicle numbers are hand written whereas E-Way Bill -01 was not used in respect of other goods which is allegedly not related to the petitioner. A show cause notice was also issued under Section 129(3) of the Act by which the respondent no. 3 has directed the petitioner and owne

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ng and all the transport vehicles are governed by their dictation. One of the main object of the said transport unions is that they do not allow the outside transport vehicles to be plied without their consent and further that the movement of their vehicles (which are attached with the said transport union) are only permitted to ply with their consent and on perticular routes. In the present case, prima facie, it appears that on account of resistence by the transport unions the vehicles belonging to the State of Himanchal Pradesh were not permitted to transport the goods beyond Chandigarh and therefore the goods were firstly unloaded from the vehicles at Chandighar and were loaded in another vehicle at Chandigarh for their onwards journey. In the said background the E-Way Bill which has been issued initiatlly when the goods/vehicle started its journey from Himanchal Pradesh/Punjab by mentioning the vehicle number in the E-Way Bill but after reloading in another vehicle at Chandigarh si

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2018 (7) TMI 1420 – AUTHORITY FOR ADVANCE RULING – HARYANA – 2018 (15) G. S. T. L. 103 (A. A. R. – GST) – Classification of goods – Truck Mounted Cranes (TMC) – whether these TMC will fall under the chapter heading 8426 or 8705?
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Held that:- Chapter heading 8426 covers SHIP’S DERRICKS; CRANES INCLUDING CABLE CRANES; MOBILE LIFTING FRAMES, STRADDLE CARRIERS AND WORKS TRUCKS FITTED WITH A CRANE. Due to the fact that this heading covers Works Trucks fitted with cranes, the concerned jurisdictional officer has also recommended that the impugned product merits classification under chapter heading 8426 – It is a special purpose vehicle (crane lorry) which is engaged in lifting/loading.
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It is evident that when the works truck is not fitted with lifting of handling equipment such as crane, it merits classification under chapter heading 8709. However, when it is fitted with crane, it merits classification under heading 8426 – In their application, the applicant has submitted that th

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armonised System of Nomenclature (HSN).
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Ruling:- The product manufactured/supplied by the applicant, which is resultant of mounting/fixing of crane on readymade trucks/lorries bought by them from truck/lorry manufacturers such as Ashok Leyland, TATA, etc. and known as truck mounted cranes (TMC), is classifiable under heading 8705. – ADVANCE RULING NO./HAR/HAAR/R/2017/18/5 Dated:- 10-4-2018 – Sangeeta Karmakar (Member) and Vijay Kumar Singh (Member) Sh Rajan Luthra, CFO and Sh Deepak Bhardwaj Sr. Manager (Indirect Taxation) for the Appellant. RULING The applicant has submitted that they are manufacturer of Cranes, Backhoe Loaders, forklifts. Motor Graders, Compactors, Tower Cranes, Tractors, Harvesters, etc. The applicant raised the question of correct classification of one of their product namely Truck Mounted Cranes (TMC). The applicant submitted that they buy readymade trucks, say, Ashok Leyland, TATA, etc., and on these trucks they manufacture cranes which are mounted/fixed o

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r vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, cranes, lorries, fire fighting vehicles, concrete-mixtures lorries, spraying lorries, mobile workshop, mobile radiological units). As per the report of the concerned assessing authority, the dealer either purchases trucks or are provided by the customers themselves, Cranes are manufactured by the dealer and are mounted/fixed on the trucks. The final product i.e. truck mounted cranes are used for unloading and loading of heavy material. It is a special purpose vehicle (crane lorry) which is engaged in lifting/loading/unloading of heavy loads. However, the Product Truck Mounted Crane has got a specific mention in Entry no. 8426 as Works Trucks fitted with a crane . Records, of personal hearing – 2nd Proviso to Section 98(2) of CGST/HGST Act, 2017 3. Personal hearing in the instant case was conducted on 09.04.18, which was attended by Sh Rajan Luthra , CFO and Sh Deepak

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– Mobile lifting frames on tyres and straddle carriers u 7.50% – 84261900 – Other u 7.50% – 84262000 – Tower cranes u 7.50% – 84263000 – Portal or pedestal jib cranes u 7.50% Other machinery, self-propelled : 84264100 – On tyres u 7.50% – 84264900 – Other u 7.50% Other machinery : 84269100 – Designed for mounting on road vehicles u 7.50% – 842699 – Other : 84269910 Ropeway and telphers u 7.50% – 84269990 Other u 7.50% – 8705 SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN THOSE PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS OR GOODS (FOR EXAMPLE, BREAKDOWN LORRIES, CRANE LORRIES, FIRE FIGHTING VEHICLES, CONCRETE-MIXERS LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE RADIOLOGICAL UNITS) 87051000 – Crane lorries u 10% – 87052000 – Mobile drilling derricks u 10% – 87053000 – Fire fighting vehicles u 10% – 87054000 – Concrete-mixer lorries u 10% – 87059000 – Other u 10% – 5. From the above, it is evident that chapter heading 8426 covers SHIP S DERRICKS; CRANES INCLUDING CABLE CRANES;

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rks trucks are specifically covered under heading 8709 8709 – WORKS TRUCKS, SELF-PROPELLED, NOT FITTED WITH LIFTING OR HANDLING EQUIPMENT, OF THE TYPE USED IN FACTORIES, WAREHOUSES, DOCK AREAS OR AIRPORTS FOR SHORT DISTANCE TRANSPORT OF GOODS. Thus, it is evident that when the works truck is not fitted with lifting of handling equipment such as crane, it merits classification under chapter heading 8709. However, when it is fitted with crane, it merits classification under heading 8426. Whereas, in their application, the applicant has submitted that they buy readymade trucks say Ashok Leyland, TATA, etc. Such Trucks and Lorries which are meant for transport of goods are covered under chapter heading 8704. Accordingly, classification of the impugned goods under heading 8426 is ruled out, as because the trucks being purchased/used by the applicant for manufacturing truck mounted crane (TMC) are not works truck but these are trucks/lorries which are basically meant for transport of goods.

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and braking facilities. Such assemblies fall to be classified in Heading 87.05 as special purpose motor vehicles, whether the lifting or handling machine is simply mounted on the vehicle or forms an integral mechanical unit with it, unless they are vehicles designed essentially for transport purposes falling in Heading 87.04. The Hon ble Tribunal further observed that the above explanatory note providing exclusion from the Heading 84.26 supports the department s view that the impugned goods cannot be classified under Heading 8426 but under Heading 8705 as a special purpose motor vehicle; that the crane lorry and other such special purpose vehicles are included under Heading 8705 vide the explanatory note thereunder. 8. As regards the dependency on HSN explanatory notes, the Hon ble Supreme Court of India, in the case of LML ltd. v. Commissioner of Customs 2010(258)E.LT.321(SC)]. has observed that HSN Explanatory Notes are a dependable guide while interpreting Customs Tariff. Hence, th

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GST – States – Trade Notice No. 07/2018 – Dated:- 10-4-2018 – Government of India, Ministry of Finance, Department of Revenue Office of the Chief Commissioner, Goods and Services Tax & Customs Crescens Building, M.G. Road Shillong-793001, Tel.Nos. 91-0364-2500131/2502052. Fax Nos. 91-0364-2224747/2502047, Email: cchillo@excise.nic.in Trade Notice No. 07/2018 Dated, Shillong the 10th April, 2018 Sub: Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg. The Central Board of Indirect Taxes & Customs [CBIC] has issued a Circular No. 39/13/2018-GST dated 3rd April, 2018 for the Trade and as well as all concerned regarding setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal. It has been decided to put in place an IT-Grievance Redressal Mechanism to address the difficulties faced by a section of taxpayers owing to technical glit

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and affect a large section of taxpayers. Where the problem relates to individual taxpayer, due to localised issues such as non-availability of internet connectivity or failure of power supply, this mechanism shall not be available. 4. IT-Grievance Redressal Committee Any issue which needs to be addressed through this mechanism shall be identified by GSTN and the method of resolution approved by the GST Implementation Committee (GIC) which shall act as the IT Grievance Redressal Committee. In GIC meetings convened to address IT issues or IT glitches, the CEO, GSTN and the DG (Systems), CBIC shall participate in these meetings as special invitees. 5. Nodal officers and identification of issues 5.1 GSTN, Central and State government would appoint nodal officers in requisite number to address the problem a taxpayer faces due to glitches, if any, in the Common Portal. This would be publicized adequately. 5.2 Taxpayers shall make an application to the field officers or the nodal officers wh

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ereon. 6.2 The committee shall examine and approve the suggested solution with such modifications as may be necessary. 6.3 IT-Grievance Redressal Committee may give directions as necessary to GSTN and field formations of the tax administrations for implementation of the decision. 7. Legal issues 7.1 Where an IT related glitch has been identified as the reason for failure of a taxpayer in filing of a return or form prescribed in the law, the consequential fine and penalty would also be required to be waived. GST Council has delegated the power to the IT Grievance Redressal Committee to recommend waiver of fine or penalty, in case of an emergency, to the Government in tern-ns of section 128 of the CGST Act, 2017 under such mitigating circumstances as are identified by the committee. All such notifications waiving fine or penalty shall be placed before GST Council. 7.2 Where adequate time is available, the issue of waiver of fee and penalty shall be placed before the GST Council with reco

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rocess vis-a-vis the amount of credit which was recorded by the taxpayer in the TRAN-1, could not be filed. If needed, GSTN may request field formations of Centre and State to collect additional document/ data etc. or verify the same to identify taxpayers who should be allowed this procedure. 8.3 GSTN shall communicate directly with the taxpayers in this regard and submit a final report to GIC about the number of TRAN-1s filed and submitted through this process. 8.4 The taxpayers shall complete the process of filing of TRAN 1 stuck due to IT glitches, as discussed above, by 30th April 2018 and the process of completing filing of GSTR 3B which could not be filed for such TRAN 1 shall be completed by 31st May 2018. 9. The decisions of the Hon'ble High Courts of Allahabad, Bombay etc., where no case specific decision has been taken, may be implemented in-line with the procedure prescribed above, subject to fulfilment of the conditions prescribed therein. Where these conditions are not

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Goods and Services Tax – Started By: – BalKrishan Rakheja – Dated:- 9-4-2018 Last Replied Date:- 4-6-2018 – After exporting the goods under LUT and claimed refund for untilized ITC. As per formula refund amount comes to Rs. 50 Lacs but credit ledger balance at the end of the tax period (month in which the export took place) is ₹ 10 lacs only. Which amount I am eligible for refund of ITC, however as on today the credit ledger balance is ₹ 80 Lacs – Reply By YAGAY AND SUN – The Reply = As per Section 54(3) of the CGST Act, 2017, a registered person may claim refund of unutilised input tax credit at the end of any tax period. A tax period is the period for which return is required to be furnished. Refund of unutilised input tax credit is allowed only in following two cases: a) Zero rated supplies made without payment of tax b) Inverted duty structure – Reply By Harshal Fifadra – The Reply = Lower of the three. i.e. 10 lacs. This is as per the refund application – Reply By Alk

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11.2. I request our experts to please clarify the issue that how to club and how to file the refund for quarters, as online it is for the month only. – Reply By BalKrishan Rakheja – The Reply = Thanks Harshal ji. I also agree with your views. – Reply By BalKrishan Rakheja – The Reply = Thanks Alkesh Jani ji for your valuable information. But my querry is still unanswered regarding for which amount I am eligible for refund. Please give your valuable advise. – Reply By Alkesh Jani – The Reply = Sir, you are requested to furnish the figures as per formula, than only proper reply can be given by our experts. However, if we think logically, the refund may be equal to or less than the input tax of value of exported goods. For example, if goods exported valued for ₹ 100/- than refund shall be ₹ 18/- or less. – Reply By KASTURI SETHI – The Reply = Dear Querist, Rs.10 lacs is correct answer. How it is correct is explained as under :- There is a restriction (period-wise) for the purp

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f one year has to be monitored to claim the whole due amount. – Reply By BalKrishan Rakheja – The Reply = Thanks Sethi ji. I am fully agreed with your views. – Reply By rohit patodi – The Reply = what would be my adjusted turnover and net ITC in case of refund of input tax credit availed on inputs in case of exporters. For eg., an exporter has exported goods on LUT worth rs 2500000 in July period and in the same period he has done taxable sale within state worth rs 500000 and tax is ₹ 12500 cgst and sgst. So Total sale would be 3000000 rs. He has total input on purchases amounting to ₹ 150000 cgst and sgst. Thus input left at the end of the tax period at the end of the month is 150000-12500 i.e 137500.In this case, how can I calculate adjusted turnover and net ITC? – Reply By SUDHANSHU JOSHI – The Reply = 6 Dated: 12-4-2018 By:- Alkesh Jani Sir, you are requested to furnish the figures as per formula, than only proper reply can be given by our experts. However, if we think

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