Author: admin_gst

Clarifications on refund related issues – reg.
45/19/2018 Dated:- 30-5-2018 CGST – Circulars / Ordes
GST
Superseded Vide Circular No. 125/44/2019-GST dated 18-11-2019
Circular No. 45/19/2018-GST
F. No. CBEC/20/16/4/2018-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
New Delhi, Dated the 30th May, 2018
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)
The Principal Directors General/ Directors General (All) Madam / Sir,
Subject: Clarifications on refund related issues – reg.
The Board vide Circular No. 17/17/2017 – GST dated 15th November 2017, No. 24/24/2017 – GST dated 21st December 2017 and No. 37/11/2018 – GST dated 15th March, 2018 has laid down the procedure for manual filing and processing of different types of refund claims under GST and clarified the exports related refund issues.
2. Representations have bee

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t a valid return in FORM GSTR-3B has been filed for the last tax period before the one in which the refund application is being filed.
3.2 In this regard, attention is invited to sub-section (1) of section 37 of the CGST Act read with rule 59 of the Central Goods and Services Tax Rules, 2017 (CGST Rules for short) which mandates that every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52, shall furnish the details of outward supplies of goods or services or both effected during a tax period in FORM GSTR-1. Further, as per sub-section (2) of section 39 of the CGST Act read with rule 62 of the CGST Rules, a composition taxpayer is required to furnish the return in FORM GSTR-4; as per sub-section (4) of section 39 of the CGST Act read with rule 65 of the CGST Rules, an ISD is required to furnish the return in FORM GSTR-6 and as per sub-section (5) of section 39

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ommitted errors in declaring the export of services on payment of integrated tax or zero rated supplies made to a Special Economic Zone developer or a Special Economic Zone unit on payment of integrated tax. They have shown such supplies in the Table under column 3.1(a) instead of showing them in column 3.1(b) of FORM GSTR-3B whilst they have shown the correct details in Table 6A or 6B of FORM GSTR-1 for the relevant tax period and duly discharged their tax liabilities. Such registered persons are unable to file the refund application in FORM GST RFD-01A for refund of integrated tax paid on the export of services or on supplies made to a SEZ developer or a SEZ unit on the GST common portal because of an in-built validation check in the system which restricts the refund amount claimed (integrated tax/cess) to the amount of integrated tax/cess mentioned under column 3.1(b) of FORM GSTR-3B (zero rated supplies) filed for the corresponding tax period.
1[4.2 In this regard, it is clarified

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) of the Integrated Goods and Services Tax Act, 2017 (IGST Act for short) states that, subject to the provisions of section 17(5) of the CGST Act, credit of input tax may be availed for making zero rated supplies. Further, as per section 8 of the Goods and Services Tax (Compensation to States) Act, 2017, (hereafter referred to as the Cess Act), all goods and services specified in the Schedule to the Cess Act are leviable to cess under the Cess Act; and vide section 11 (2) of the Cess Act, section 16 of the IGST Act is mutatis mutandis made applicable to inter-State supplies of all such goods and services. Thus, it implies that all supplies of such goods and services are zero rated under the Cess Act. Moreover, as section 17(5) of the CGST Act does not restrict the availment of input tax credit of compensation cess on coal, it is clarified that a registered person making zero rated supply of aluminum products under bond or LUT may claim refund of unutilized credit including that of comp

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s per section 16(3) of the IGST Act, a registered person making zero rated supply shall be eligible to claim refund when he either makes supply of goods or services or both under bond or letter of undertaking (LUT) or makes such supply on payment of integrated tax.
6.2 However, in case of zero rated supply of exempted or non-GST goods, the requirement for furnishing a bond or LUT cannot be insisted upon. It is thus, clarified that in respect of refund claims on account of export of non-GST and exempted goods without payment of integrated tax; LUT/bond is not required. Such registered persons exporting non-GST goods shall comply with the requirements prescribed under the existing law (i.e. Central Excise Act, 1944 or the VAT law of the respective State) or under the Customs Act, 1962, if any.
6.3 Further, the exporter would be eligible for refund of unutilized input tax credit of central tax, state tax, union territory tax, integrated tax and compensation cess in such cases.
7. What

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aking their outward supplies. Further, the said restriction is also not applicable to an exporter who has procured goods from suppliers who have, in turn, received goods from registered persons availing the benefits of these notifications since the exporter did not directly procure these goods without payment of tax or at reduced rate of tax.
7.3 Thus, the restriction under sub-rule (10) of rule 96 of the CGST Rules is only applicable to those exporters who are directly receiving goods from those suppliers who are availing the benefit under notification No. 48/2017-Central Tax dated the 18th October, 2017, notification No. 40/2017-Central Tax (Rate) dated the 23rd October, 2017, or notification No. 41/2017-Integrated Tax (Rate) dated the 23rd October, 2017 or notification No. 78/2017-Customs dated the 13th October, 2017 or notification No. 79/2017-Customs dated the 13th October, 2017.
7.4 Further, there might be a scenario where a manufacturer might have imported capital goods by ava

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In Re : Photo Products Company Pvt Ltd
GST
2018 (6) TMI 38 – AUTHORITY FOR ADVANCE RULING – WEST BENGAL – 2018 (13) G. S. T. L. 337 (A. A. R. – GST), [2018] 2 GSTL (AAR) 59 (AAR)
AUTHORITY FOR ADVANCE RULING – WEST BENGAL – AAR
Dated:- 30-5-2018
Case Number 09 of 2018 – Order No. 06/WBAAR/2018-19
GST
Vishwanath Member And Parthasarathi Dey Member
Applicant's representative heard Sri Parag Kothari, Advocate
RULING
1. The Applicant is stated to be printing content supplied by the customers on photographic paper. An Advance Ruling is sought regarding the nature and classification of the activity – whether it is supply of goods or service and whether the activity carried out by the Applicant is taxable under HSN 4911 or SAC 9989. Advance Ruling is admissible on this question under section 97(2)(a) of the CGST/WBGST Act, 2017 (hereinafter the GST Act).
The Applicant also declares that the issue raised in the application is not pending or decided in any proceedings

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of computer or any other device, is classifiable under Heading 4911 of the First Schedule of the Custom Tariff Act, 1975 (hereinafter referred to as the “the Tariff Act”), which is aligned to the GST Act for the purpose of classification. Heading 4911 of the Tariff Act classifies “Other [i.e. not earlier specified] printed matter, included printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purpose reproduced with the aid of computer or any other device.” From the description, it is clear that such classification concerns pre-printed materials or prints which are supplied as such.
It, however, appears from the application and the argument of the Applicant at the time of Personal Hearing that the content of the printed matters referred to ab

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med to have a bearing on this issue. A careful perusal of the judgments reveals that, most of them do not have any bearing to the instant case.
In the case of State of Karnataka etc Vs. M/s PROLAB and Others, and in the case of C.K. Jideesh vs UOI activities of Photo Labs are considered to be “Works Contract”. However, the activity of “Printing” does not come under “Works Contract” under Section 2(119) of the GST Act. Hence, the judgements are not found to be relevant to the instant case.
In the case of Rainbow Colour Lab [(2000) 2 SCC 385] the Apex Court held that the dominant intention of the photo lab is provisioning service of printing where the supply of paper and chemicals are purely incidental. The Court held that the activity should be treated as “Service”.
5. Hence, the Applicant is providing a service, namely, the service of printing and is liable to be classified under SAC 9989.
In view of the foregoing we rule as under
RULING
The activity carried out by the Applicant

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In Re : GKB Lens Pvt Ltd
GST
2018 (6) TMI 72 – AUTHORITY FOR ADVANCE RULING – WEST BENGAL – 2018 (13) G. S. T. L. 343 (A. A. R. – GST), [2018] 2 GSTL (AAR) 60 (AAR)
AUTHORITY FOR ADVANCE RULING – WEST BENGAL – AAR
Dated:- 30-5-2018
Case Number / ARN 10 of 2018 – Order No. & 07/WBAAR/2018-19
GST
Vishwanath Member And Parthasarathi Dey Member
Applicant's representative heard Sri Sandeep Kothari, CFA
RULING
1. The Applicant is stated to be a Re-seller and Importer of Sun Glasses, Frames, Lenses, Contact Lenses, etc. having Head Office in West Bengal. Goods, namely, Optical Lenses and Frames for Spectacles and Accessories, are transferred from the Head Office in West Bengal to its branches in other states. Advance Ruling has been sought on whether such goods supplied to the branches in states other than West Bengal can be valued in terms of the Cost Price under the Second Proviso to Rule 28 of CGST Rules, 2017, instead of 90% of MRP as required under the First Provi

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ead Office also supplies to these branches non-trading stock like printing &stationery, office equipment, etc. The Applicant states that these non-trading stock are transferred at zero value
3. Rule 28 deals with valuation of a supply when it is made between distinct or related persons. If a person obtains or is required to obtain more than one registration in more than one State and/or Union Territory, then, in accordance to the provisions under Section 25 of the GST Act, each registration shall be treated as “distinct persons” for the purpose of the GST Act. The Applicant, at the time of Personal Hearing, has informed that separate registrations have been obtained for business establishments in different states. These independently registered business establishments in states other than West Bengal are referred to as “branches” with Head Office in West Bengal. Supplies to these branches, therefore, qualify as supplies made between the distinct persons, and provisions of Rule 28 will

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of goods for further retail sale or for use in the business (non-trading stock such as stationery and office equipment) transferred to branches considered as distinct persons being located in States other than West Bengal, are valid documents eligible for Input Tax Credit.
5. The First Proviso to Rule 28, thus, is clear that where goods are supplied to a recipient for further supply as such, the valuation of these goods when transferred from the supplier to the recipient may, at the option of the supplier, be determined at 90% of the price that will be charged by the recipient to its customer, not being a related person. The two clauses important to note in this Proviso are: a) goods received by the recipient are to be sold to a customer not being a related person and b) the determination of value at 90% of the price that will be charged by the recipient to this customer is an option. Whether or not the Supplier avails of this option is solely the discretion of the Supplier.
6. The S

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o so much of the input tax as is attributable to the purposes of his business.
In other words, the expression “where the recipient is eligible for full input tax credit”, is to be considered in the light of Section 17(1) of GST Act, to mean that the recipient will be eligible to take full input tax credit of the amount of tax paid by the suppler as mention in the respective invoice or any other document valid under Section 16(2)(a) of GST Act.
In view of the foregoing we rule as under
RULING
The Applicant has the option of not supplying goods to its branches under the First Proviso of Rule 28 and is eligible to value these goods by applying the terms of the Second Proviso to Rule 28 of GST Act.
The expression “where the recipient is eligible for full input tax credit”, as used in the Second Proviso to Rule 28 of CGST Rules, 2017, means that the recipient will be eligible to take full input tax credit of the amount of tax paid by the suppler as mentioned in the respective invoice

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Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems and other pending claims -reg.
90/2018 Dated:- 30-5-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-II)
JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA,
TAL. URAN, DIST-RAIGAD, MAHARASHTRA – 400 707
F. No. S/12-Gen-Misc-07/2018-19 AM(X)
Date: 30.5.2018
PUBLIC NOTICE NO. 90/2018
Subject: Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems and other pending claims -reg.
Attention of all the exporters, their authorized representatives and all export promotion is invited to CBEC Circular No. 12/2018-Customs dated 29.05.2018 regarding alternative mechanism for the process of IGST refund. In view of the above, JNCH shall be conducting an IGST refund clearance fortnight from 31st May, 2018 to 14th June, 2018.
2. Exporters whose cumulative IGST amount paid against exports and interstate domesti

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f July 2017 to March 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-1 for the same period, the exporters would have to make the payment of IGST equal to the short payment in GSTR 3B of subsequent months so as to ensure that the total IGST refund being claimed in the Shipping Bill/GSTR-1(Table 6A) is paid. The proof of payment shall be submitted to Assistant/Deputy Commissioner of Customs in charge of IGST at JNCH. In case there are exports from multiple ports, the exporter is at liberty to choose any of the ports of export.
4. Where the aggregate IGST refund amount for the said period is up to ₹ 10 lacs, the exporter shall submit proof of payment (self-certified copy of challans) of IGST payment to the AC/DC(IGST) at JNCH. However, where the aggregate IGST refund amount for the said period is more than ₹ 10 lacs, the exporter shall submit proof of payment (self-certified copy of challans) of along with a certificate from Chartered Accou

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has erroneously declared that the shipment is without payment of IGST, although they have declared and paid the IGST in GST returns. Such cases shall now be handled through an officer interface the same way as the invoice mismatch (SB005) cases motioned in Public Notice 29/2018 dt. 26.02.2018. Only those SBs where no other mismatch exits shall be available for rectification.
7. Additionally, IGST refund in respect of SBs with error code SB003, where the exporter has either declared a different GSTIN in the SB or has only declared PAN, and the corresponding returns have been filed through another GSTIN with the same PAN, an undertaking has to be obtained from the GST registered unit which has filed the returns that they have no objection to the refund being granted to the exporter who has filed the shipping bill and that they will not claim any IGST refund for exports under that SB separately.
Difficulty, if any, may be brought to the notice of DC/AC, IGST Refund Cell, NS-II, JNCH or

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Territorial Jurisdictional Authority:Section 54 and 55 (Order No-1/2018-GST) dated 30th May,2018
01/2018-GST Dated:- 30-5-2018 Nagaland SGST
GST – States
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 30th May, 2018
ORDER-01/2018-GST
NO. CT/LEG/NGST-ORD/8/17: ln exercise of the powers conferred by sub-section (2) of Section 4 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the Commissioner of State Taxes, Nagaland

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In re: M/s. Nagarjuna Agro Chemicals Private Limited
GST
2018 (6) TMI 465 – AUTHORITY FOR ADVANCE RULING HYDERABAD TELANGANA – [2018] 59 G S.T.R. 201 (AAR), 2018 (14) G. S. T. L. 90 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING HYDERABAD TELANGANA – AAR
Dated:- 30-5-2018
A. R. Com/7/2018 – 3/2018
GST
Sri J. Laxminarayana, Additional Commissioner (State Tax) And Sri V. Srinivas, IRS, Joint Commissioner (Central Tax)
ORDER
1. M/s. Nagarjuna Agro Chemicals Private Limited, Hyderabad, (GSTIN No. 36AABCN5531F1ZP) has filed an application in Form GST ARA-01under Section 97(1) of TGST Act, 2017 read with Rule 103 of CGST/TGST Rules, 2017and sought advance ruling on Rate of Tax on “Agricultural Soil testing Minilab and its Reagent Refills”.
2. The applicant submitted Statement containing the applicant's interpretation of law &relevant facts and requested for advance ruling on classification of “Agricultural Soil testing Minilab and its Reagent Refills”. They have su

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ting equipment/machine.
* MRIDAPARIKSHAK Minilab – Chemical Refiling Reagent for Soil Test. Mridaparikshak is a digital mobile quantitative minilabs/soil test kit to provide soil testing service at farmer's doorsteps.
* Mridaparikshak determines all the important soil parameters i.e., soil Ph, EC, Organic Carbon, available nitrogen, phosphorus, potassium, sulphur and micronutrients like Zinc, boron and iron. Based on the above findings, it will provide vital information to farmers and suggest them right type of inputs to improve productivity and avoid losses.
* Mridaparikshak comes with soil sampling tools, GPS, balance, shaker, hot plate and a smart soil pro, an instrument for determining the soil parameters and displaying of fertilizer nutrient recommendations. It also provides crop and soil specific fertilizer recommendations directly to farmers.
* Refill Reagent is nothing but part and parcel of Mini Lab, the essential Soil sampling is one of the most important step in

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agricultural implements – (1991) 19 APSTJ (STAT) D.H. Brothers (P) Ltd. v. Commissioner of Sales Tax, UP
* In determining the real classification to which the commodity falls, irrespective of the material by which a commodity is made up of, the end user test is to be applied in arriving at the correct clarification of the commodity.-(2004) 38 APSTJ 199 (STAT) Vijaya Ganesh Mill Stores v. State of A.P.
6. The issue before us is to determine the classification of “soil testing minilab” and its “Reagent refills”. The description of goods falling under Tariff heading 8201 as mentioned at S.No.137 under Notification No. 2/2017 is reproduced below:
Sl. No.
Chapter/ Heading/ Sub-heading/Tariff item
Description of Goods
Rate
137 Schedule of notification 2/2017 -Central Tax (Rate)
8201
Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and prun

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dicure sets, and goods of heading No.82.09, this chapter covers only articles with a blade, working edge, working surface or other working part of:-
(a) Base Metal;
(b) Metal carbides or cermets;
(c) Precious or semi-precious stones(natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or
(d) Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.
9. A combined reading of chapter notes and description of goods covered under Tariff heading 8201 reveals that the goods covered under this heading are basically hand tools of a kind used in agriculture, horticulture or forestry.
10. Whereas the main function of the “Soil testing minilab” is todetermine all the important soil parameters i.e., soil pH, EC, Organic Carbon, available nitrogen, phosphorus, potassium, Sulphur and micronutrien

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analysis are classifiable under GST Tariff heading 9027. As per the explanatory notes to HSN for chapter subheading 90.27, “Wet-chemical analyzers” for determination of inorganic or organic components of liquids, e.g., traces of metals, phosphates, nitrates, chlorides or integral parameters such as “chemical organic demand”and “Total organic carbons” are classifiable under Tariff heading 9027. SimilarlypH meters used to measure the factor expressing the acidity or alkalinity of a solution or mixture are classifiable under Tariff heading 9027.
13. Hence by applying the General rules for interpretation of Customs Tariff as applicable to GST Tariff, as the functions being performed by “Soil testing minilab” are similar to that of an Instrument/Apparatus for physical or chemical analysis, the “Soil testing minilab” is correctly classifiable under heading 9027 of the GST Tariff.
14. Further, as the applicant has stated that the “Refilling Reagent” is a part of “Soil testing Minilab”, the

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IN RE: M/s. Macro Media Digital Imaging Private Limited
GST
2018 (6) TMI 519 – AUTHORITY FOR ADVANCE RULING HYDERABAD TELANGANA – 2018 (14) G. S. T. L. 97 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING HYDERABAD TELANGANA – AAR
Dated:- 30-5-2018
A. R. Com/5/2017 – 4/2018
GST
Sri J. Laxminarayana, Additional Commissioner (State Tax) And Sri V. Srinivas, IRS, Joint Commissioner (Central Tax)
ORDER
1. M/s. Macro Media Digital Imaging Private Limited, Charlapally, Hyderabad (GSTIN No.36AABCM9451F1ZF) has filed an application in Form GST ARA-01under Section 97(1) of TGST Act,2017 read with Rule 103 of CGST/TGST Rules, 2017and sought Advance Ruling on the following issues:-
(i) Whether the printed advertisement materials classifiable as 'supply of goods?
(ii) If yes, whether it is classifiable under chapter heading 4911 of first schedule to Customs Tariff Act, 1975?
2. The applicant submitted the application in Form GST ARA-01 and Statement containing the applica

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ch printed material would be undertaken as per the customer specification wherein customers specify the sizes of the advertising material, location of the advertising material to be displayed etc.
(iv) Except specifying the specifications and designs to be printed, clients/customers of Applicant does not provide any materials and all required materials for the preparation of the advertisement materials are procured by Applicant only.
(v) Applicant also recovers the cost incurred towards transportation, installation, packing etc.
(vi) In pre-GST regime, Applicant had been paying applicable VAT and filed returns accordingly.
4. The applicant has also filed statement containing the Applicants interpretation of law and/or facts as the case may be, in respect of the question on which Advance Ruling is sought for in Annexure-II as under:-
a. That M/s Macro Media Digital Imaging Private Limited (herein after referred to as the Applicant) are engaged in the business of printing and sale o

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f CGST Act, 2017 (which was made applicable to IGST) and also under Section 7 of TGST Act, 2017.
e. Applicant understands that above referred GST law has prescribed different rates on different goods/services and also has different provisions relating to time of supply, place of supply for goods and services. Owning to this, the classification as goods or services is required to be done. After classifying a product/supply as goods/services, further step involved is arriving at the rate of tax as the rates are different even among goods or services.
f. The word 'goods' is defined under Section 2(52) of CGST Act, ibid which is extracted below :-
i. “(52) “goods” means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be serviced before supply or under a contract of supply”
ii. Similarly the word 'services' is defined u/s 2(102) of C

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the term 'movable property' in GST law. Therefore the definition given under the provisions of General Clauses Act, 1897 can be adopted which reads as under :-
i. “(36) “movable property” shall mean property of every description, except immovable property;
ii. (26) “immovable property” shall include land, benefits to arise out of land, and things attached to the earth, or permanently fastened to anything attached to the earth;”
i. As seen from the above, 'movable property' covers all properties except 'immovable property'. Therefore, if the property does not fall under the definition of 'immovable property', then same falls under the scope of 'Movable property'. The term 'Immovable property' includes land, benefits to arise out of land and things attached to the earth or fastened to the earth.
j. Further, the settled legal position under the provisions of Central Excise as well as sales tax is that things which are capable of being

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nt submits that TRU Circular No. 11/11/2017-GST dated 20-10-2017 clarified the taxability of printing contracts wherein vide Para 5 it was clarified that printing contracts similar to the instant case constitute 'Supply of goods'.
o. Accordingly, rate of tax shall be determined as per CGST Notification No. 1/2017 -Central Tax (Rate) dt. 28-06-2017 (corresponding Notification No. 1/2017 -State Tax (Rate) dt. 29-06-2017 for SGST rate and also 1/2017 – Integrated tax (Rate), dt. 28-06-2017 for IGST rate).
p. On perusal of the above notifications, Applicant understands that the goods have been categorized under six schedules based on description and HSN where each schedule is attracting different rate of tax.
q. In term of explanation (iii) and (iv) to Notification No. 1/2017 – Central Tax (Rate) dt. 28-06-2017, tariff heading, sub-heading, heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Custom

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catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices.
s. As the instant case of supplying printed advertisement materials are used for trade advertising and not covered under any other heading of chapter 49, Applicant understands that same will fall under the heading 4911 which is liable for GST at the rate of 12%.
t. The above understanding was also supported by chapter note 5 to Chapter 49 of Customs Tariff Act, 1975 which reads as under :-
i. “Subject to Note 3 to this Chapter, heading 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in heading 4911”.
u. Applicant understands that Notification No. 11/2017 –

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first schedule to Customs tariff Act, 1975?
(iii) Any consequential questions that may arise during the hearing.
5. During personal hearing held on 03-04-2018 @ 3.00 P.M the Authorized Representative has presented their case and submitted that the printed advertisement materials are classifiable as Goods under Section 2(52) GST law and such Goods falls under Tariff Heading 4911 and liable to GST rate @ 12%. They filed further submissions as given below:-
(i) Applicant supplies the printed trade advertising materials (i.e. Banner flex), which is freely movable from one place to another thereby it becomes 'movable property' and consequently falls under the ambit of 'goods' under Section 2(52), ibid. Once anything falls under the ambit of 'goods' as defined under Section 2(52) of CGST Act, 2017 it does not become 'services' defined under section 2 (102) of CGST Act, 2017 and vice-versa. The above is further supported from :-
a. Sl. No. 1(a) of Schedu

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01/2017 – State Tax (R) dt. 29-06-2017 as amended.
6. As per Section 7 of CGST Act, 2017 read with Schedule-II Sl. No. 1(a) of CGST Act, “any transfer of the title in goods is a supply of goods”.
In the instant case the applicant is engaged in the business of manufacturing and sale of digital printed materials, wherein preparation of such printed material would be undertaken as per the customers specification and except specifying the specifications and designs to be printed, clients/customers of applicant does not provide any materials and all required materials for the preparation of the advertisement materials are procured by the applicant ,and the applicant is transferring the title in the goods i.e., printed advertisement materials. Therefore, instant case of supplying printed advertisement materials amounts to supply of 'goods' only.
7. Further, printed advertisement material are classifiable under Tariff heading 4911 in accordance with the rules for the interpretatio

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M/s Hotline CPT Limited Versus CGST&CE, Bhopal
Central Excise
2018 (6) TMI 776 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 30-5-2018
Ex. Appeal No. 50738 of 2018-SM – A/52108/2018-SM[BR]
Central Excise
Ms. Archana Wadhwa, Member (Judicial)
Sh. Manish Saharan, Advocate for the appellant
Sh. H. C. Saini, AR for the Respondent
Per: Archana Wadhwa:
After hearing both the sides, I find that the dispute in the present appeal relates to adjustment of the sanctioned refund claim against outstanding demands.
2. Elaborating on the facts, it is seen that in the year 2006-07 demands were raised against the assessee which was confirmed by the lower authorities to the extent of Rs. 67 lakhs approximately. When the matter reached the Tribunal, the appellant was directed to deposit an amount of Rs. 10 lakhs as a condition of hearing their appeal, which stand deposited by them. Subsequently, appeal was taken up for disposal and the confirmation of demand of duty

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oner, confirming the demand, Tribunal has upheld the same. However, he submits that the said order of the Tribunal has been challenged by them before the Hon'ble High Court of Madhya Pradesh and the appeal is pending before the Hon'ble High Court. However, he fairly agrees that there is no stay of operation of the Tribunal order. It is his contention that instead of adjusting the refund claim against the said confirmed demand, Revenue should have granted the refund.
On being queried as to whether they have deposited anything against the said confirmed demand, he shows his ignorance. On further being asked as to whether the assessee is ready to deposit the said confirmed demands, in the absence of any stay by Hon'ble High Court, ld. Advocate is not in agreement with the proposal.
5. Ld. AR for the Revenue draws my attention on para 8 of the Commissioner (Appeals) order. It is his contention that when the appellant has lost the demand case till the Tribunal and has merely filed an appe

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an appeal has been filed by the appellant before the High Court is no ground to argue against the said adjustment of government dues, unless a stay has been obtained. It may also be stated that factory is closed since last several years and huge amount of customs dues are outstanding. Therefore, there is no infirmity in adjustment made by the adjudicating authority and such adjustment has been made in accordance with the statutory provisions and there is no violation of any departmental instructions”.
7. Admittedly, the appellant has to pay the Revenue the confirmed demands. However, they are not ready to pay the same but seek refund. The contention of the ld. Advocate that the demands have not attained finality cannot be appreciated inasmuch as the disputed issue in those demand cases stand settled right upto Tribunal. Mere filing of appeal before the Hon'ble High Court, without there being any stay, cannot be considered as pendency of the appeal. The Tribunal being the last fact f

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M/s. Banswara Syntex Limited Versus CGST, Udaipur
Central Excise
2018 (6) TMI 777 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 30-5-2018
Excise Appeal No. E/50884/2018-EX[SM] – A/52111/2018-SM[BR]
Central Excise
MRS. ARACHNA WADHWA, MEMBER (JUDICIAL)
Present for the Appellant: Ms. Rinki Arora, Advocate
Present for the Respondent: Mr. H. C. Saini, D.R.
PER: ARCHNA WADHWA
After hearing both the sides, I find that the appellant are engaged in the manufacture of Cotton Yarns, which attracted education cess as also Secondary & Higher Education Cess. The appellant was availing the credit of cess paid on the various raw material and was utilising the same for payment of cess on their final product, inasmuch as cross payment of cess towards basic excise duty was not permissible.
2. With effect from 01.03.2015, the yarn was exempted from payment of cess as also Secondary & Higher Education Cess vide two Notification No. 14/2015-CE and 15/2015-CE both dated

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was upheld by Commissioner (Appeals) and hence the present Appeal.
4. By referring to the provisions of Section 11B of Central Excise Act, the appellate authority observed:
“8. I find that Section 11B of the Central Excise Act, 1944 is for refund of Central Excise Duty/ Service Tax & interest does not have any provision for sanction of refund of unutilized or accumulated closing balance of Cenvat credit of Education Cess and SHE Cess paid on inputs, input services and capital goods. Further, refund of accumulated credit can be allowed under Rule 5 of CCR, 2004 but that is permissible only in case of exports. However, the assesse has not claimed refund under Rule 5 and therefore this refund of accumulated credit is not refundable. The refund of cenvat credit to units in specified areas and service receiver paid under RCM is allowed under rule 5A/5B of CCR, 2004 but that is also not the case here and therefore in absence of any provision of Central Excise Law/ Service Tax law, refund o

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he authorities under the Act has clearly observed that the authorities have to work within the provisions of law and cannot exercise writ jurisdiction of High Courts in terms of Article 226.
6. Otherwise also, I find that the Cenvat Credit Rules allows the credit of the duty/tax paid on the inputs for further utilisation of the same in discharge of the dues on the final product. As such, it become clear that credit is admissible only for utilisation towards payment of duty on the final product of the asessee and such credit can never be encashed by the asessee. In case the same is not available for utilisation for payment of duty on the final product, the same would get lapsed and may be kept in the records for utilisation for any future time but under no circumstances the same is not available to the asessee.
7. In view of my foregoing discussions, I find no infirmity in the view adopted by the lower authorities. Accordingly, the impugned order is upheld and the appeal is rejected.

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Anita Singh, Pritam Singh, Abhishek Singh, Prerna Singh Versus CGST, CC & CE, Dehradun
Service Tax
2018 (6) TMI 810 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 30-5-2018
Service Tax Appeals No. 50976, 50989-50991 of 2015 – Final Order No. 52131-52134/2018
Service Tax
Shri Anil Choudhary, Member (Judicial) And Shri C.L. Mahar, Member (Technical)
Shri Rajesh Gupta, C.A. – for the appellants.
S/Shri A.K. Singh and R.K. Manjhi, Authorized Representative (DRs) – for the Respondent.
Per. C.L. Mahar :-
The brief facts of the matter are that all the four appellants are co-owners of a property situated at 24-A, New Cantt. Road, Dehradun. All the four owners are title holders of the property and have given the said property on rent to M/s ICICI Bank Ltd. on monthly rent basis. The tenant bank is making payment of the rent individually to all the four owners of the above property by issuing separate cheques/demand drafts in their individual names. The Depart

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15/11/2006″.
2. It can be seen that the service tax has been confirmed by the Original Adjudicating Authority against the above-mentioned four appellants only on the basis that the said property has jointly been leased out to M/s ICICI Bank Ltd. by the co-owners vide lease deed agreement dated 15/11/2006, hence, the learned Commissioner (Appeals) has held that since all the above applicants provided “the service of renting of immovable property service collectively to a single service receiver M/s ICICI Bank Ltd. thus liability to service tax should be discharged collectively on the amount of rent received by them even though they have received the rent amount separately in their accounts. Therefore, their plea that all the co-applicants hold separate PAN number and therefore they should be treated as a separate service providers does not hold good”.
3. We have heard both the sides.
4. It can be seen that the ownership title of the property which is on lease with M/s ICICI Bank Ltd.

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limit of Rs. 10 lakhs the service tax will be leviable. In this regard, we find that the learned Advocate for appellant has relied upon following case laws :-
(i) Anil Saini vs. CCE, Chandigarh – I – 2017 (51) S.T.R. 38 (Tri. – Chan.) ;
(ii) CCE & ST, Allahabad vs. Luxmi Chaurasia – 2017 (49) S.T.R. 541 (Tri. – All.) and
(iii) CCE, Nasik vs. Deoram Vishrambhai Patel – 2015 (40) S.T.R. 1146 (Tri. – Mumbai).
The relevant extract of Anil Saini vs. CCE, Chandigarh – I (supra) is reproduced here below :-
“3. After hearing both the sides, considering the fact that the issue has already been dealt by this Tribunal in the case of CCE, Nasik v. Deoram Vishrambhai Patel reported in 2015 (40) S.T.R. 1146 (Tri.-Mumbai), wherein this Tribunal observed as under :
6. We have considered the submissions made by both sides and perused the records. The issue that needs to be decided in this case is whether the respondent and his brothers are to be treated as association of persons or other vise

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by clubbing the rent received by all the co-owners and, therefore, the demand of tax is not maintainable on this ground alone. In support they have produced a City survey Extract as evidence regarding ownership of the rented property which shows that the said property was purchased in 2003 and is owned jointly by all the four co-owners. Further, the lease agreements with M/s. Max New York Life Insurance Co. Ltd., Oriental bank of Commerce, Axis Bank, Kotak Mahindra Bank and HDFC Standar Life Insurance Ltd. are also entered into by the appellants in their individual capacity, as per SCN also, all four co-owners have obtained separate Registration Certificate on 10-4-2012 and all the four co-owners individually paid their service tax liability along with interest on 14-2-2012. Thus, the ownership of the Property and providing of taxable renting of immovable Property by the four appellants in this case is in their individual capacity and, therefore, their tax liability should have been d

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by them during these two years by virtue of Notification No. 6/2005-S.T., dated 1-3-2005. The appellant's case is also supported by the Tribunal's decision in the case of Dinesh K. Patwa v. CST, Ahmedabed which is referred in para 3(ii) above. However, in the Financial Year 2009-10 and 2010-22, the receipt of rent by each appellant exceeded the statutory exemption limit of Rs. 10 lakhs and the appellants have paid service tax along with interest on their own before receipt of SCN. This fact is not disputed by the department also and no additional tax liability has been worked out for the said period in OIO.
6.4 Since the appellants were individually liable to pay service tax and eligible for the exemption under general exemption Notification 6/2005-S.T., dated 1-3-2005 during the period 2007-08 and 2008-09, no service tax was payable during the said period. Hence, the question of penalty under Section 76 for the said period does not arise. For the subsequent period i.e. 2009-10 & 20

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for the years 2009-10 and 2010-11 on their own initiative and there was no suppression of facts etc. on their part with any intention of evade service tax cannot be denied. Considering all these facts, I agree with the appellant'0s contention that this case was squarely covered under sub-section (3) of Section 73 which provided not to issue any notice under sub-section (1) of Section 73 if the service tax not levied or paid was paid along with interest by the person concerned before service of notice on him and informed the Central Excise Officer of such payment in writing. Further in Explanation 2 of the said sub section it is also clearly provided that no penalty under any of the provisions of the Act or the rules made thereunder shall be imposed in respect of payment of service tax under this sub-section and interest thereon. Hence, in fact no SCN was required to be issued in this case for recovery of service tax and imposition of penalty and even when it has been issued, no penalty

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Seeks to waive the late fee for FORM GSTR-3B
SRO 242 Dated:- 30-5-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar
Notification
Srinagar, the 30th May, 2018
SRO 242 – In exercise of the powers conferred by section 128 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, hereby

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M/s. Chemplast Sanmar Ltd. Versus Commissioner of GST & Central Excise, Trichy
Central Excise
2018 (5) TMI 1763 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 30-5-2018
Appeal No. E/583/2010 – Final Order No. 41674/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial)
Ms. S. Nandita Das, Advocate for the Appellant
Shri R. Subramaniam, AC (AR) for the Respondent
ORDER
The appellants are engaged in manufacture of denatured ethyl alcohol and are availing facility of CENVAT credit on central excise duty paid on inputs, capital goods and service tax paid on input services. On perusal of records, it was observed that for the period April 2004 to June 2008, the appellant had availed credit of duties paid on

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odes were used for fabrication of the tank and without such use of items for fabrication of storage tank, the tank cannot be installed within the premises of the factory so as to be used in the manufacturing process. That the authorities below have disallowed the credit alleging that after fabrication and fixing to the earth, the storage tank becomes an immovable property and therefore the credit is not eligible. The said decision of the Larger Bench in the case of Vandana Global Ltd. – 2010 (253) ELT 440 (Tri. LB) is no longer good law. She submitted that the Hon'ble High Court of Madras in the case of Thiru Arooran Sugars reported in 2017 (353) ELT 373 (Mad.) has held the issue in favour of the assessee. The Tribunal vide Final Order No.

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ation of storage tank. The appellants are engaged in manufacture of denatured ethyl alcohol and such storage tanks are an indispensable item in the manufacturing activity. Without such activity of fabrication using the MS plates, MS sheets, HR coils etc. the storage tank cannot be installed within the factory at the required height to be used in the process of manufacture. The jurisdictional High Court in the case of Thiru Arooran Sugars (supra) had considered the issue and held that the user test evolved by the Hon'ble Supreme Court would determine the eligibility of credit of MS items and the credit was thus allowed. The Tribunal, in the appellant's own case in the final order referred to by the ld. counsel has allowed the credit for a di

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M/s. Chemplast Sanmar Ltd. Versus Commissioner of GST & Central Excise, Trichy
Central Excise
2018 (8) TMI 1667 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 30-5-2018
Appeal No. E/40030/2013 – Final Order No. 41675/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial)
Ms. S. Nandita Das, Advocate for the Appellant
Shri R. Subramaniam, AC (AR) for the Respondent
ORDER
Brief facts are that the appellants filed rebate claim for Rs. 4,81,194/- under Rule 18 of Central Excise Rules, 2002 in respect of excise duty paid on Monochloro Difluoro Methana HCFC – R11. Show cause notice was issued proposing to adjust the rebate against the dues to the extent of Rs. 24,109/- arisen out of the Order-in-Appeal No. 6

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Appeal No. 67/2010 dated 30.6.2010. Thus, the appropriation of the amount in consequence of the above order is no longer sustainable. She submitted that the Appeal No. E/583/2010 was field by the appellant along with stay petition before Tribunal. The appropriation was done during the pendency of the appeal as well as stay petition. The Board vide Circular No. 7/90-CX6 dated 2.3.1990 has clarified that no recovery proceedings shall be taken when the appeal and stay petition is pending. The Hon'ble Apex Court in the case of Union of India Vs. Arviva Industries (I) Ltd. reported in 2007 (209) ELT 5 (SC) has also clarified the same. The jurisdictional High Court in the case of Givaudan India Pvt. Ltd. Vs. Union of India – 2013 (292) ELT 161 (M

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Correction / rectification in the Shipping Bill where exporters mentioned the status of IGST payment as “NA” instead of “P” and in the case of IGST refund cases stuck into Error Code SB003.
21/2018 Dated:- 30-5-2018 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
CUSTOMS HOUSE, NAVARANGPURA, AHMEDABAD, 380009.
F. NO. VIII/48-16/Cus/SYS/2017-18
DATE: 30-05-2018
PUBLIC NOTICE No. 21/2018
Sub: Correction / rectification in the Shipping Bill where exporters mentioned the status of IGST payment as "NA" instead of "P" and in the case of IGST refund cases stuck into Error Code SB003.
Attention of the Exporters, Custom House Agents and Trade is invited to Board's Circular 08/2018 dt. 23.03

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r mismatch exists shall be available for rectification.
3. Additionally, IGST Refund in respect of SBS with error code SB003, where the exporter has either declared a different GSTIN in the SB or has only declared PAN, and the corresponding returns have been filed through another GSTIN with the same PAN, can also be sanctioned through the Officer Interface. In such Cases, the GST registered unit have to submit an undertaking an undertaking which has filed the returns that "they have no objection to the refund being granted to the exporter who has filed the Shipping Bill and that they will not claim any IGST Refund for exports under that SB separately". Once satisfied, the Customs officer may sanction the applicable IGST Refund th

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Special Drive Fortnight to rectify errors relating to IGST refunds.
20/2018 Dated:- 30-5-2018 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
CUSTOMS HOUSE, NAVARANGPURA, AHMEDABAD, 380009.
F. No. VIII/48-21/Cus/Sys/2017-18
PUBLIC NOTICE NO. 20/2018
DATE 30-05-2018
Sub: Special Drive Fortnight to rectify errors relating to IGST refunds.
Attention of the Exporters, Custom House Agents and Trade is invited towards the Special Drive Fortnight launched during 15th March to 31st March 2018 which resulted into sanction of huge amount of IGST refunds by way of rectification of error code SB005 and SB006 through officer interface.
2. Looking to the grand success of the above "Special Drive Fortnight",

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Deleted……

Special Drive “IGST Exports Refund fortnight” beginning from 31st May, 2018 to 14th June, 2018
14/2018 Dated:- 30-5-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
CITY CUSTOMS COMMISSIONERATE, P.B. NO. 5400, C.R. BUILDING QUEEN'S ROAD, BENGALURU – 560 001.
C.NO.VIII/09/06/2018 City Cus. Tech
Dated: 30.05.2018
PUBLIC NOTICE NO. 14/2018
Subject: Special Drive "IGST Exports Refund fortnight" beginning from 31st May, 2018 to 14th June, 2018 -Reg.
Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to the IGST export refund fortnight held from 15.03.2018 to 29.03.2018.
2. The Board has decided to further intensify the efforts to liquidate

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IGST refund- Officer Interface for errors other than SB005
PUBLIC NOTICE NO. 17/2018/CCP/JMR Dated:- 30-5-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR
SARDA HOUSE', OPP.PANCHAVATI SOCIETY, BEDI BUNDER ROAD, JAMNAGAR – 361008
PHONE NO.: 0288 2757509/10, FAX NO.: 0288 2757538/39
WEBSITE: www.jamnagarcustoms.gov.in E-Mail: custechjmr@gmail.com
F.No.VIII/48-168/Cus-T/2017
Date: 30.05.2018
PUBLIC NOTICE NO. 17/2018/CCP/JMR
Subject: regarding.
Attention of all the Importers/exporters, Customs Brokers, members of the Trade and all other concerned is invited to Board's Circular no. 08/2018 dated 23.03.2018. A Special Drive Fortnight was launched during 15TH March to 31st March, 2018 that resulted

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. Accordingly, a Refund Cell which was created at Customs House – Pipavav to deal with the pending cases of export related refund claims, in addition to special camp at Office of the Commissioner of Customs, Customs(Prev.) Commissionerate, 'Sarda House', Bedi Bunder Road, Jamnagar for disposing off the IGST refund on export stuck up on account of above error codes.
4. In case of any difficulties faced during this Special Drive, the exporters / stake holders may contact the below mentioned Nodal Officer:
Name and designation of the Nodal Officer
Email Id
Shri P.K. Rameshwaram, Joint Commissioner
prabhat.rameshwaram@icegate.gov.in
5. The exporters and other stake holders are requested to avail the advantage of the said Special Drive for

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Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
PUBLIC NOTICE NO. 16/2018 Dated:- 30-5-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR
SARDA HOUSE', OPP.PANCHAVATI SOCIETY, BEDI BUNDER ROAD, JAMNAGAR – 361008
F.No.VIII/48-168/Cus-T/2017
Date: 30.05.2018
PUBLIC NOTICE NO. 16/2018
Subject: reg.
Attention of the Exporters, Customs Brokers and other stake holders is invited to various efforts being made by the Central Board of Indirect Taxes & Customs (CBIC) to liquidate pendency in IGST refund claims. Attention is also invited to CBIC Circular No. 12/2018 dated 29.05.2018 which is issued for the pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems.
2. A number of representations have been received from the exporters / trade associations seeking resolution of problems which have hindered sanction of refund of IGST paid on exports. From

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liability declared in GSTR1. As a result of these mismatches in the amount of IGST paid on export goods between GSTR-1 and GSTR-3B, the transmission of records from GSTN to Customs EDI system has not happened and consequently IGST refunds could not be processed. The problem is compounded by the fact that the facility to adjust GSTR-3B in subsequent months is not available in all cases.
4. In view of the above following procedure is being prescribed to overcome the problem of refund blockage. This would be an interim solution subject to undertakings/ submission of CA certificates by the exporters as given below and post refund audit scrutiny. The proposed procedure is as under:
A. Cases where there is no short payment:
(i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period. July' 2017 to March' 2018 mentioned in GSTR-3B is greater than or equal to the cumulative IGST amo

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.
(v) Non submission of CA certificate shall affect the future IGST refunds of the exporter.
(vi) The list of exporters whose refunds have been processed as above shall be sent to DG (Audit)/ DG (GST) by the Board.
B. Cases where there is short payment:
(i) In cases where there is a short payment of IGST i.e. cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July' 2017 to March' 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-1 for the same period, the Customs policy wing would send the list of such exporters to the GSTN and all the Chief Commissioner of Customs.
(ii) e-mails shall be sent by GSTN to each exporter referred in para (i) above so as to inform the exporter that their records are held up due to short payment of IGST. The e-mail shall also advise the exporters to observe the procedure under this circular.
(iii) The exporters would have to make the payment of IGST equ

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uld give an undertaking they would return the refund amount in case it is found to be not due to them at a later date.
(vi) The Customs zones shall compile the list of exporters (GSTIN only), who have come forward to claim refund after making requisite payment of IGST towards short paid amount and complied with other prescribed requirements.
(vii) The compiled list may be forwarded to Customs policy wing, DG (Audit) and DG (GST). Customs policy wing shall forward the said list of GSTINs to GSTN. On receipt of the list of exporters from Customs policy wing, GSTN shall transmit the records of those exporters to Customs EDI system.
(viii) The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31st October, 2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods

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Refund Of1GST on Exports- CBEC Circular No. 08/2018 -Customs dated 23.03.201S – Officer Interface for Shipping Bills with other errors
PUBLIC NOTICE NO. 20/2018 Dated:- 30-5-2018 Trade Notice
Customs
GOVERNMENTT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
OFFICE THE PRINCIPAL COMMISSIONER OF CUSTOMS (AIR CARGO), CHENNAI – VII COMMISSIONERATE,
NEW CUSTOM HOUSE, MEENAMBAKKAM, CHENNAI – 600027.
F. No.: S.Misc.09/75/2017- EXP. (Air)
Dated: 30.05.2018
PUBLIC NOTICE NO. 20/2018
Sub: Reg.
Attention of Exporters/ Customs Brokers/ Steamer Agents/ Other Stakeholders and the Trading Public is invited to Board Circular No. 08/2018- Customs dated 23.03.2018. In Consonance with Para 2(ii) of the said Circular, an option has b

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those SBS where no other mismatch exists shall be available for rectification.
3. Additionally, IGST Refund in respect of SBS with error code SB003, where the exporter has either declared a different GSTIN in the SB or has only declared PAN, can also be sanctioned through the Officer Interface. In such cases, an undertaking may be obtained from the GST registered unit which has filed the returns that they have no objection to the refund being granted to the exporter who has filed the Shipping Bill and that they will not claim any IGST Refund for exports under that SB separately. Once satisfied, the officer may sanction the applicable IGST Refund through the Officer Interface.
4. Exporters are hereby advised to utilize this opportunity as

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Special Drive to liquidate all pending IGST Refunds by observing a special drive “IGST Refunds Fort-night” beginning from 31.05.2018 to 14.06.2018
TRADE NOTICE NO. 07/2018 Dated:- 30-5-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
GST BHAVAN, 41/A, SASSON ROAD, PUNE-411001
F. No. VIII/Cus/Tech/PN&SI/48-47/2016
Pune Dated: – 30.05.2018
TRADE NOTICE NO. 07/2018
Sub:- Special Drive to liquidate all pending IGST Refunds by observing a special drive "IGST Refund

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Business Unit Transfer as Going Concern Exempt from GST; Considered Supply of Service Under GST Rules.
Case-Laws
GST
GST – Intent to sell unit along with all assets and liabilities – The tran

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NACIN Named Authority for GST Practitioner Exam u/r 83(3) of CGST Rules, 2017.
Notifications
GST
NACIN has been notified as the authority for conducting the examination for GST Practitioners

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GST Update: PSLC Transactions Now Under Reverse Charge Mechanism, Shifting GST Payment Responsibility to Service Recipients.
Notifications
GST
GST – levy of Priority Sector Lending Certificat

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GST on Liquidated Damages
Query (Issue) Started By: – SARAVANAN RENGACHARY Dated:- 29-5-2018 Last Reply Date:- 29-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
As per recent Maharastra Advance Ruling, GST is applicable on Liquidated Damages.
Generally, Invoices are raised for full value with applicable GST as per the PO. Though the delivery is delayed and i.e. 10% LD is applicable, as accounting practice, invoice is raised for full value and GST on such full value is paid.
Customer will release the payment after deducting 10% LD. Such deducted amount will be treated as expenses in the books of supplier.
Scenario after Advance ruling:
It seems that the supplier has to raise the invoice for full value

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t customer has deducted the amount of liquidated damages then tax liability on such amount shall be discharged by the receiver of services under reverse charge mechanism provided the recipient of services must be a business entity located in taxable territory.
In order to substantiate our view, we would like to draw your kind attention towards entry no 5 of Notification No. -13/2017-Central Tax Rate dated 28.06.2017 and the same reads as under:-
5
Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding, –
(1) renting of immovable property, and
(2) services specified below-
(i) services by the Department of Posts by way of speed post, express parcel post, life ins

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