Author: admin_gst

GST – Started By: – Mira choksi – Dated:- 9-4-2018 Last Replied Date:- 1-3-2019 – i am trading in Led lightsand also assemble led lights from raw materials purchased (Led,battery,housing etc)assembling on small scale.while registering for GST nature of business activity Mfg or trading …….i select what..? – Reply By Alkesh Jani – The Reply = Sir/Madam, In my point of the assembling amounts to manufacturing. – Reply By YAGAY AND SUN – The Reply = Assembly tantamount to manufacturing. If you a

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Goods and Services Tax – Started By: – Preeti Preeti – Dated:- 9-4-2018 Last Replied Date:- 13-5-2018 – I have to construct residential house in my plot, I am hiering an construction company( architectural plan +materials+construction) Can anybody clarify about for what and all should I pay the GST for, and should I pay the double times GST to the construction company for materials as they would have already paid while purchasing from shop… – Reply By Alkesh Jani – The Reply = Sir/Madam, in t

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Goods and Services Tax – Started By: – venkatachalapathy parameshwaran – Dated:- 9-4-2018 Last Replied Date:- 9-4-2018 – Hi Madam,This is venkatachalapathy.p from Tirupur in Tamilnadu. I request you to please clarify about the export refund for the following situation:The Central Government has introduced ROSL (Rebate on State Levy). The condition of the Scheme is When the dealer avail the ROSL they cannot avail any State Levy. It means SGST. So the dealer can avail the CGST and IGST? Please ca

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Goods and Services Tax – Started By: – MohanLal tiwari – Dated:- 9-4-2018 Last Replied Date:- 4-5-2018 – Dear experts,We are exporting goods on payment of IGST but since July'17, we have not received any single refund, kindly advise if -1. In ICEGATE portal, under the head IGST inquiry, all our export bills and shipping details are available.2. But under Validation by ICEGATE, it is showing as no data available.In addition, kindly advise if such refund applications can be resubmitted to loc

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Goods and Services Tax – GST – By: – Priya Sharma – Dated:- 9-4-2018 – The Goods and Services Tax Network (GSTN) is the backbone of the new taxation regime. It has been five years since the GSTN got launched. However, the taxpayers have been complaining about the taxation network as the compliance with GST has been extremely painful for the taxpayers and especially the MSMEs. And the recent technological glitch that resulted in the failed implementation of GST e-way bill worsen the situation. Hence, the government has taken some serious measures in order to help the taxpayers, simplify taxation processes, most importantly the e-way billing system. The challenges Since the GSTN is a very large network, the process to revamp incurred some of

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rectly or indirectly. The entire network of accountants, GST Suvidha providers, and GST software providers are required to sync to develop a time-effective return filing process. Just because the network of all these entities is extremely vast, the shortage of time is hindering the revamp to be smooth and result-oriented. The safety of data Amidst all the hassle of return filing and ITC claims under GST, the taxpayer couldn t pay attention to the safety processes of the data. To ensure that the data of the taxpayers is free from any kind of breach, the government has kept the entire data-retrieving process encrypted. As per the government, only two people have the access to the database of the taxpayers. One of them is the person who upload

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d a vital role in the revamp. The bill is not only developed for inter-state movements, but also tested multiple times to assure success. With the re-implementation of the bill, the government assures 75 lakh bills in a day irrespective of the earlier limit of 26 lakh bills. What is an e-way bill? However, the re-roll-out of e-way will resume the billing process and thus the government would also easily analyze the tax evasion measure, if any, in the transportation of the goods and services. An e-way bill is an electronic document that is provided to every vehicle carrying either goods or services or both from one place to another. That bill, containing all the essential details of the consignment, get uploaded to the GSTN. This way the gov

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2018 (4) TMI 811 – AUTHORITY FOR ADVANCE RULING , WEST BENGAL – 2018 (12) G. S. T. L. 214 (A. A. R. – GST), [2018] 2 GSTL (AAR) 63 (AAR) – Classification of goods – skin care preparations – Appellant claims the goods to be Ayurvedic Medicaments. They are meant for therapeutic or prophylactic uses, put up in packaging for retail sale and entirely correspond to the description of goods under HSN 3004 – N/N. 1/2017-CT(Rate) dated 28/06/2017.
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Held that: – there is no dispute that the products are manufactured under valid drug license and following the formula prescribed in the authoritative textbooks of Ayurveda. A few ingredients may have been added for preservation of the quality of the product, which, as settled by the apex court on several occasions, should not be considered material while ascertaining the underlying Ayurvedic nature of the product.
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It appears only the products, Rupam (Pimple pack) and Pailab (Anti-crack cream) of the list of their products are offered fo

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cation – The remaining products mentioned in the list submitted by them are not offered primarily as medicaments and, therefore, not to be included under heading 3004. – Case Number 01 of 2018 Dated:- 9-4-2018 – Vishwanath Membe And Parthasarathi Dey Member Applicant s representative heard Sri Anjan Dasgupta, Advocate & Sri P K Mukherjee, Authorised Representative ORDER 1. The Applicant manufactures skin care preparations and wants an Advance Ruling on the Classification of 33 of its products. The Applicant declares that the question raised in this Application is not pending or decided in any proceedings under the CGST / WBGST Act, 2017 (hereinafter the GST Act). The officer concerned has not objected to the admission of the application. As such, the question raised is admissible for Advance Ruling under section 97 (2) (a) of the GST Act. The Application is, therefore, admitted. 2. The Applicant argues that its skin care preparations are Ayurvedic Medicaments. They are meant for t

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pam Pimple Pack Glossy skin without pimples and rashes Tanurima Baby Skin Care Fair and glossy skin for your baby Romancho (lavender) Body Talc Soothing agent having anti-bacterial, anti-fungal anti-septic activity. Prevents excessive perspiration. Feeling of freshness, increases lustre of skin, gives relief from itching sensation and irritation of prickly heat, very helpful remedy in summer boils and pimples. Romancho (Vanilla) Body Talc Soothing agent having anti-bacterial, anti-fungal anti-septic activity. Prevents excessive perspiration. Feeling of freshness, increases lustre of skin, gives relief from itching sensation and irritation of prickly heat, very helpful remedy in summer boils and pimples. Romancho (Kewra) Body Talc Soothing agent having anti-bacterial, anti-fungal anti-septic activity. Prevents excessive perspiration. Feeling of freshness, increases lustre of skin, gives relief from itching sensation and irritation of prickly heat, very helpful remedy in summer boils and

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n. Instantly enhances glow and fairness. Improves the skin texture of skin and body Nabaroop (Lemon) Face & Body Wash Properly cleanses, exfoliate and moisturizes the skin. Helps for removing make-ups and sunscreen which, clog pores. Strengthens the natural protection of the skin. Instantly enhances glow and fairness. Improves the skin texture of skin and body Nabaroop (Neem) Face & Body Wash Properly cleanses, exfoliate and moisturizes the skin. Helps for removing make-ups and sunscreen which, clog pores. Strengthens the natural protection of the skin. Instantly enhances glow and fairness. Improves the skin texture of skin and body Nabaroop (Orange) Face & Body Wash Properly cleanses, exfoliate and moisturizes the skin. Helps for removing make-ups and sunscreen which, clog pores. Strengthens the natural protection of the skin. Instantly enhances glow and fairness. Improves the skin texture of skin and body Swarnali Fairness Cream Improve the skin complexion. Removes acne,

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l firming and toning of skin along with hydrating the skin to make it glow, fresh and smooth. Helps to skin and tighten skin pores. Make skin soft and more elastic, reduces skin oilyness. Sukhparash Face & Body Cream Prevents from pimples, blemishes and skin rashes. Helps to cure minor and sunburn quantity Namrata Moisturizer for normal to dry skin Helps to moisturize, soften and hydrate the skin. Prevents skin from rashes and burning sensation Pailab Anti-Crack cream antibacterial & anti-septic for removal of cracked feet Aadrita Moisturizer for Oily skin helps to moisturize, soften and hydrate the skin. Prevents the skin from rashes and burning sensation Komal Parash Baby Body Talc Soothing agent having anti-bacterial, anti-fungal anti-septic activity. Prevents excessive perspiration. Feeling of freshness, increases lustre of skin, gives relief from itching sensation and irritation of prickly heat, very helpful remedy in summer boils and pimples. Tanutra Sun & Pollution P

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hich has immense potential to cure acne. The fourth product, namely the mask, contains 6% sulphur as an ingredient, which too has therapeutic value. The first product, namely the toner, does not contain any active ingredient for curing the disease but is used for cleansing the skin as an aid to acne treatment. The petitioner sought an Advance Ruling on commodity Classification. After that, the AAR refers to several decisions of the Apex Court that have laid down common parlance as the appropriate test for determining the meaning or connotation of words or expressions describing an article in a Tariff Schedule. According to the AAR, common parlance test is not a rigid formula capable of being applied in all situations. The test ceases to be applicable if the products referred to are couched in technical/scientific language, or there is a definite indication in the Tariff Schedule negating application of this standard test. 5. The AAR also points out that most of the skin care or toilet

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icaments under heading 3004. In other words, it is not sufficient that a skin care preparation incidentally or in a small way helps in controlling skin disease. Its curative or preventive value must be substantial, and the product must be manufactured primarily to control or cure a skin-related disease. That is to say, if preparations for the care of skin contain sufficient medical ingredients to offer a cure for skin ailments, they stand excluded from the purview of 3304. 7. While discussing Note 1 to Chapter 30 in Puma Ayurvedic Herbal Pvt Ltd (supra) the Supreme Court observes, Thus preparations falling in Chapter 33 even if they have therapeutic or prophylactic properties will not fall under Chapter 30 which deals with pharmaceutical products. The reason for this appears to be that even cosmetics may have something to improve skin or other parts of the body where they are used. In that sense, they may have some therapeutic value, yet they remain cosmetic. The Supreme Court further

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ed the history of Supreme Court s observations on the related questions and issues while deciding upon the classification of the petitioner s skin care products. It has direct relevance to the Applicant s case and needs to be discussed in some detail for clarity on the legal position regarding classification of goods in the present context. 10. In Puma Ayurvedic Herbal Pvt Ltd (supra) the Court observes, In order to determine whether a product is a cosmetic or a medicament a twin test has found favour with the Courts. The test has the approval of this Court also vide Collector Vs. Richardson Hindustan Ltd [1989(42) ELT A100 (SC)/2004 (9) SCC 156]. There is no dispute about this as even the Revenue accepts that the test is determinative for the issue involved. The tests are I. Whether the item is commonly understood as a medicament which is called the common parlance test (emphasis added). For this test, it will have to be seen whether in common parlance the item is accepted as a medica

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the appellant has placed on record material from the Ayurvedic texts or Pharmacopoeia in support of each product which is the subject matter of the present appeal to show that the ingredients of each product are independently mentioned in the Ayurvedic texts. 11. In Puma Ayurvedic Herbal Pvt Ltd (supra) the Appellant had a license to manufacture Ayurvedic products obtained from the Drug Controller under the Drugs and Cosmetics Act, 1940. All the items under appeal before the Supreme Court were produced from ingredients found in Ayurveda textbooks. They are manufactured as per the Ayurveda pharmacopoeia and had curative, therapeutic or prophylactic value. They were meant to give relief from body ailments. As such, all ingredients were Ayurvedic raw material. Besides this, the evidence produced by the appellant before the authorities in the shape of letters from consumers, from doctors and from Ayurvedic physicians, according to the Apex Court, satisfied the common parlance test. The Co

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visited the question of the twin test for determining whether the product is an Ayurvedic Medicament or not. It observes that the twin test noticed in Puma Ayurvedic Herbal (P) Ltd continue to be relevant. The court holds that classification should be based on the popular meaning and understanding attached to such products by those using them and not the scientific and technical meaning of the terms and expressions used (emphasis added). The approach of the consumer or user towards the product, thus, assumes significance. What is important to be seen is how the consumer looks at a product and what is his perception in respect of such product. The user's understanding is a strong factor in the determination of the classification of the products. 13. In the light of the above discussion, we should now find out what are parameters and their relative importance in deciding whether a product should fall under subhead 3004 as an Ayurvedic Medicament or be classified as a skin care prepar

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ation. The Apex Court has long settled that classification for fixing tariff should be based on how the goods are understood in common parlance in the commercial world. 14. In subhead 3004 the emphasis is on therapeutic or prophylactic uses. Even if a product is manufactured using ingredients and according to the formula prescribed in the authoritative textbooks of Ayurveda, it should not be classified as a medicament under heading 3004 unless it is meant for therapeutic or prophylactic uses. In other words, it is not sufficient that a skin care preparation, manufactured following a formula in an authoritative textbook of Ayurveda, helps in controlling skin disease. Its curative or preventive value must be substantial, and the product must be manufactured primarily to control or cure a skin-related disease, and the consumers use it primarily for treatment, mitigation, cure or prevention of specific skin disease or skin disorder. 15. Note 1 (e) to Chapter 30 states that the Chapter does

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ed to such use and includes products whether or not they contain subsidiary pharmaceutical or antiseptic constituents, or are held out as having subsidiary curative or prophylactic value. On the basis of this Note it was argued that even if a product has some curative or prophylactic value, it will still be cosmetic. We cannot accept this argument. The learned counsel has overlooked the use of the word 'subsidiary' in the said note from which it follows that a subsidiary curative or prophylactic use will not convert a cosmetic into a medicament. We have tried to illustrate this by giving the example of a bald man treating his baldness by use of the Ayurvedic product. The curative use of the product is primary in that example and not subsidiary. The subsidiary result is an improvement in appearance. Therefore, in our view, Note 2 to Chapter 33 does not help the respondent. Rather Note 5 to the said Chapter, makes it clear that the products which fall under heading 33.04 are prim

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ase suitable for use as goods of these headings and put up in packings with labels literature or other indications that they are for use as cosmetics or toilet preparations (emphasis added) or put up in a form clearly specialized to such use and includes products whether or not they contain subsidiary pharmaceutical or antiseptic constituents, or are held out as having subsidiary (emphasis added) curative or prophylactic value in Note 2 to Chapter 33 and also the Note 5 do not exist for the purpose of the GST Act. 18. Conclusions reached in Puma Ayurvedic Herbal Pvt Ltd (supra) and followed by the AAR in M/s Guthy Renker Marketing Pvt Ltd [2009 (248) ELT 932 (AAR)], based on earlier constructions of Notes 2 and 5 to Chapter 33 in the Excise Tariff Act, 1985 are, therefore, need to be revisited in the context of the GST Act. In the absence of the restrictive phrases attributed to Notes 2 and 5 to Chapter 33, heading 3304 should now include all preparations for the care of skin, whether

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as they help in maintaining or improving the health of the skin. On the other hand, skin care preparations that are used as medicaments may have the effect of enhancing appearance and beauty by restoring skin health. The essential difference, therefore, lies in the user s perception of a particular product. If the user consumes the product primarily for cure from or treatment or mitigation of or for prevention of a specific skin disease or disorder, it should be treated as a medicament classifiable under heading 3004 (unless, of course, it has been specifically included under heading 3304). The effect of enhancing appearance of the skin or beauty is not what the product is offered for or used by the consumer. 20. In the context of the present application, there is no dispute that the products are manufactured under valid drug license and following the formula prescribed in the authoritative textbooks of Ayurveda. A few ingredients may have been added for preservation of the quality of

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he CD contains only snippets of different episodes of a TV show where the users are uniformly endorsing the Applicant s products as showing good results. It is not clear whether the good results relate to enhancing appearance of the skin or treatment of a disease. We are not to involve ourselves in examining efficacy of the Applicant s products. Our focus will be to ascertain from available materials what the Applicant is offering and consumer is using. A more objective way to examine it is to analyse the information contained in the labels attached to the product when offered in retail set up. The information provided on the labels may be considered as written communication from the manufacturer to the consumer as to what is being offered. If a customer purchases the product it may be presumed that he or she accepts the offer and believes in the information contained in the label. 22. In response to an enquiry made regarding the products in communication dated 03.04.2018 the Applicant

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2018 (4) TMI 812 – AUTHORITY FOR ADVANCE RULING , WEST BENGAL – 2018 (12) G. S. T. L. 400 (A. A. R. – GST), [2018] 2 GSTL (AAR) 61 (AAR) – Classification of goods – SIKA Block Joining Mortar – section 97 (2) (a) & (e) of the CGST / WBGST Act, 2017 – whether classifiable under tariff item 3214 90 90 in terms of Chapter Heading No. 3214 to the HSN? – Held that: – HSN 3214 90 90 is a residuary classification. It should include all other products that have the general characteristics mentioned above, and, therefore, classifiable under heading 3214, but are not specifically mentioned. Clearly, ‘Sika Block Joining Mortar’ satisfies the general characteristics of such products as per the Explanatory Notes above, and, therefore, classifiable under this tariff item.
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Clearly, a chemical preparation can be classified under such residuary heading only if it is not elsewhere specified. As the Applicant’s product, namely ‘Sika Block Joining Mortar’ is already specified under tariff item 3214

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nding or decided in any proceeding under any provision of the GST Act. The concerned officer has not conveyed any objection to admission of the Application. The Application is, therefore, admitted. 3. The Applicant has stated that the product SIKA Block Joining Mortar is presently classified under HSN 3214 90 10 and that this product is basically ready to use Grey Cement based non-shrink, self-curing water resistance mortar for fixing AAC Blocks, Concrete Blocks Fly Ash Bricks etc. HSN 3214 talks about Glaziers, Putty, Resin Cements, Caulking Compounds and other mastics; painters fillings, nonrefractory surfacing preparations for facades, indoor walls, floor, ceilings or the like. 4. During Personal Hearing dated 22.03.2018 the Applicant submitted a written submission in which the above points were reiterated and submitted copies of a few invoice cum delivery challans, where, the Applicant claims, the competitors were supplying similar products classified under HSN 3824 50 90. The Appl

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most of the construction chemicals manufactured by the appellant that are in the nature of cement, grout, repair mortar, repair concrete etc. are not of a type used for surfacing preparations for walls, ceilings etc. and thus not classifiable under subhead 3214. 6. In its above order dated 28/07/2017 the Commissioner (Appeals), CGST & Customs, Goa, however, finds Sika Quick Mortar classifiable under tariff item 3214 90 90 in terms of Chapter Heading No. 3214 to the HSN. 7. In Roofit Industries Ltd the CEGAT, Mumbai, finds ready-mix plasters for plastering walls classifiable under subhead 3214. 8. In UAL Industries Ltd the Commissioner of Sales Tax, West Bengal, finds dry mix mortar , made by mixing sand, fly ash, OPC/PPC Cement, hydrated lime and polymer additives, classifiable as tariff item 3824 50 90. 9. None of the above orders have dealt with the Applicant s product, namely Sika Block Joining Mortar . The product needs to be understood before exploring the classification opti

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ING PUTTY, RESIN CEMENTS,CAULKING COMPOUNDS AND OTHER MASTICS; PAINTERS FILLINGS; NON-REFRACTORY SURFACING PREPARATIONS FOR FACADES, INDOOR WALLS, FLOORS, CEILINGS OR THE LIKE ; 3214 10 00 – Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics, painters fillings 3214 90 – Other: 3214 90 10 Non-refractory surfacing preparations 3214 90 20 Resin Cement 3214 90 90 Other Terms like non-refractory surfacing preparation or mortar are not defined in the GST Act, nor is the ambit of the related headings, in the present context, discussed in the Explanatory Notes to the Tariff Act. The orders and decisions the Applicant has referred to are also not explicit on this issue. Under such circumstances, it is a settled legal practice to refer to the Explanatory Notes to Harmonised Commodity Description and Coding System of World Customs Organization, Brussels, to decipher the Internationally accepted scope of the headings and tariff items. According to such Explanato

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by coating mineral fillers with binders with added pigments and water or solvent. HSN 3214 90 90 is a residuary classification. It should include all other products that have the general characteristics mentioned above, and, therefore, classifiable under heading 3214, but are not specifically mentioned. Clearly, Sika Block Joining Mortar satisfies the general characteristics of such products as per the Explanatory Notes above, and, therefore, classifiable under this tariff item. 11. The contesting heading 3824 covers PREPARED BINDERS FOR FOUNDRY MOULDS OR CORES; CHEMICAL PRODUCTS AND PREPARATIONS OF THE CHEMICAL OR ALLIED INDUSTRIES (INCLUDING THOSE CONSISTING OF MIXTURES OF NATURAL PRODUCTS), NOT ELSEWHERE SPECIFIED OR INCLUDED. Clearly, a chemical preparation can be classified under such residuary heading only if it is not elsewhere specified. As the Applicant s product, namely Sika Block Joining Mortar is already specified under tariff item 3214 90 90, heading 3824 does not come int

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2018 (5) TMI 366 – DELHI HIGH COURT – TMI – Revenue wishes to bring on record copies of Circular No.39/13/2018-GST dated 03.04.2018 setting up an IT Grievance Redressal Mechanism in the form of a Committee – the Court is of the opinion that the petitioners should approach the concerned Nodal Officers with brief representations outlining their grievances; the Nodal Officer or the Redressal Committee shall appropriately deal with them, in accordance with the circular. – W.P.(C) 1300/2018, W.P.(C) 2192/2018 & CM APPL. 9058/2018, W.P.(C) 2332/2018, W.P.(C) 2333/2018 & CM APPL. 9801/2018, W.P.(C) 2475/2018 & CM APPL. 10262/2018, W.P.(C) 2740/2018 & CM APPL. 11123/2018 And W.P.(C) 2885/2018 & CM APPL. 11632/2018 Dated:- 9-4-2018 – MR. S. RAVIND

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dated 04.04.2018) designating Commissioners (CGST) as Nodal Officers for the purpose of the Grievance Redressal Mechanism as well as a public notice dated 04.04.2018 issued by the PIB circulating the setting up of the Grievance Redressal Mechanism and appointment of Nodal Officers. The copies of these circulars, letters, etc. are hereby taken on record. In view of these developments, the Court is of the opinion that the petitioners should approach the concerned Nodal Officers with brief representations outlining their grievances; the Nodal Officer or the Redressal Committee shall appropriately deal with them, in accordance with the circular. List on 28.05.2018. – Case laws – Decisions – Judgements – Orders – Tax Management India – taxman

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2018 (5) TMI 486 – CESTAT CHENNAI – TMI – Short payment of service tax – main allegation is that service tax paid by the tax payer as shown in the ST-3 returns for this period was less than the tax payable as calculated on the value shown in the same ST-3 returns by them for the impugned period – penalty – Held that: – it is clear that the adjudicating authority has primarily focused on comparing the figures given by the appellants in the first and second round of adjudication. In the first round of litigation, CESTAT Chennai had clearly indicated that the adjudicating authority came to pass the impugned demand as the proper reconciliation exercise was avoided.
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These directions of the CESTAT Chennai have evidently not been followed in the de novo adjudication. In the circumstances, while this Bench is averse to remand matters again and again, we are left with no other alternative but to once more send the matter back to the adjudicating authority to cause reconciliation as per t

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ce etc. Scrutiny of ST-3 returns and records maintained by the appellants indicated that they had not discharged service tax liability in full for the period October 2005 to March 2006. The main allegation was that service tax paid by the tax payer as shown in the ST-3 returns for this period was less than the tax payable as calculated on the value shown in the same ST-3 returns by them for the impugned period. When the appellants had submitted that the difference in service tax payable alleged in the notice was due to the fact that they had wrongly indicated the taxable value in the ST-3 returns for the impugned period as inclusive of service tax which had resulted in calculation of service tax on the value including the tax. In the first round of adjudication, the adjudicating authority confirmed demand of service tax amount of ₹ 1,86,23,877/- with interest thereon and also imposed penalty of ₹ 2,00,00,000/- under Section 78 of the Finance Act, 1994. On appeal, CESTAT Che

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tire information furnished by the appellants. Ld. Counsel also contends that department has not proved that the appellants had received higher taxable value than what was declared in the ST-3 returns. He submits that the demand has resulted only due to misunderstanding of the new format of ST-3 which was made applicable from October 2005; that in the old format in Column (3), the tax payer was only required to indicate value of taxable service charged or billed (indicate break up of the amount month wise) , whereas in the new format, in Column (1), the assessee was required to give details of amount received towards taxable service/s provided . Ld. Advocate submits that incomplete appreciation of the new format many assessees, like them had indicated that the total value including the value on tax paid or suffered in Column (1) of the new format. The department has however taken that value as the value of taxable value of services and has demanded service tax liability on the purported

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aring the figures given by the appellants in the first and second round of adjudication. In the first round of litigation, CESTAT Chennai had clearly indicated that the adjudicating authority came to pass the impugned demand as the proper reconciliation exercise was avoided. The relevant portion containing these observations are reproduced for ready reference : 4. The appellants had furnished details of tax paid on the disputed services and their service tax liability under an enclosure to their reply to the Show Cause Notice on 29.5.2007. They paid an amount of ₹ 24,99,432/- which was not actually necessarily. They have since filed a claim for refund of the same. The Commissioner found discrepancies between the particulars furnished by the appellants on 18.10.2006 and on 25.5.2007 which had arisen on account of the difficulties faced by the appellants in furnishing the correct figures. However, the Commissioner had not attempted to verify and ascertain the correct figures. The r

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ts. He has no objection to the matter being remanded. 7. On a careful consideration of the case records and the submissions made by both sides we are convinced that the ends of justice require that the impugned order be set aside and the matter remanded for fresh adjudication after allowing the appellants adequate opportunity for presenting their case. The appeal is thus allowed by way of remand. We find that these directions of the CESTAT Chennai have evidently not been followed in the de novo adjudication. In the circumstances, while this Bench is averse to remand matters again and again, we are left with no other alternative but to once more send the matter back to the adjudicating authority to cause reconciliation as per the directions already given by the Tribunal in their earlier order dt. 04.06.2009, reproduced supra. It is also directed that the adjudicating authority will cause such reconciliation based on the figures and data provided by the appellants vide their letter dt. 0

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2018 (7) TMI 74 – AUTHORITY FOR ADVANCE RULINGS, GUJARAT – 2018 (14) G. S. T. L. 411 (A. A. R. – GST), [2018] 2 GSTL (AAR) 85 (AAR) – Classification of manufactured goods – brackets and clamps of cast iron – The applicant is of the view that though the products manufactured by it are used by building construction industry in hanging wash basin, commodes and urinals etc., the said products manufactured by it are required to be classified under Chapter Heading 7325 or 7308 or 7326 of the HSN – Whether the article manufactured by the applicant fall under Chapter Heading 7308, 7325 or 7326 of the HSN or any other heading? – Held that:- The applicant manufactures cast articles, does sand blasting on the CI Casting for cleaning purpose and applies enamel so that the article does not get rusted. The articles manufactured by the applicant are not machined.
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Chapter Heading 7325 covers all cast articles of iron or steel, not elsewhere specified or included – the brackets and clamps of cas

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n and scrap in the cupola furnace fired by coal and add foundry minerals in the same. The melted pig iron is poured into moulding boxes of sand and required shape of cast article is obtained. The applicant manufactures the goods according to the requirement of customers. The cast articles so manufactured are used in various industries. The applicant has submitted that at times, the applicant may not be aware about the actual usage of cast product. The applicant also manufactures bracket and clamp of cast iron, which are used for hanging wash basin, commodes and urinals. The applicant is of the view that though the products manufactured by it are used by building construction industry in hanging wash basin, commodes and urinals etc., the said products manufactured by it are required to be classified under Chapter Heading 7325 or 7308 or 7326 of the HSN. 2. The applicant submitted that it manufactures article from melting process. The shape of the article is given as per the requirement

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. The applicant also relied upon the view taken in their own issue by the Ld. Assistant Sales Tax Commissioner, Ahmedabad in Order No. 1995/D/165 to 175 (11) dated 24.08.1995, wherein the Ld. Authority after considering the products, has held that the aforesaid products are nothing but casting. The Ld. Authority has relied upon various judgements for the aforesaid. The applicant has submitted that the view taken by the Ld. Assistant Sales Tax Commissioner is still applicable and requires to be followed in the GST regime also. The applicant further submitted that it wished to rely upon various judgements of the Hon ble Supreme Court wherein a consistent view is taken that the cast articles do not become part of any product which whom they are used, but they are required to be classified under heading 7308, 7318, 7325 or 7326. 4. The applicant raised the following question on which advance ruling is required – Whether the article manufactured by the applicant fall under Chapter Heading 7

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and the products of the applicant are not supplied / used in factories during manufacturing. The applicant relied upon the order of Hon ble Tribunal in the case of M/s. Consolidated Petrotech Ind Ltd. [1993 (66) ELT 244) and judgement of Hon ble Supreme Court [1997 (96) ELT 223 (SC)]. The applicant submitted that the goods under consideration are cast articles and in the view of the applicant, required to be classified under CETH 7325. 6. The Central Goods & Services Tax and Central Excise Commissionerate, Ahmedabad North informed that as per Chapter 73 of GST Tariff of India, Articles of Iron or Steel notes, cast iron applies to products obtained by casting in which iron predominated by weight over each of the other elements. It is further informed that the brackets and clamp of cast iron are used for hanging wash basin, commodes and urinals. The pig Iron and scrap are main raw materials and predominated by weight over each of the other elements. In view therefore, it was opined

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The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 10. The applicant manufactures cast articles, does sand blasting on the CI Casting for cleaning purpose and applies enamel so that the article does not get rusted. The articles manufactured by the applicant are not machined. 11.1 Chapter Note 1 of Chapter 73 of the First Schedule of the Customs Tariff Act, 1975 is as follows :- 1. In this Chapter, the expression cast iron applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1(d) of Chapter 72. 11.2 Chapter Heading 7325 covers Other cast articles of iron or steel . 12.1 Chapter Heading 7325 covers all cast articles of iron or steel, n

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2018 (7) TMI 75 – AUTHORITY FOR ADVANCE RULINGS, GUJARAT – 2018 (14) G. S. T. L. 424 (A. A. R. – GST), [2018] 2 GSTL (AAR) 86 (AAR) – Classification of manufactured goods – Cryo Container, also known as Liquid Nitrogen Containers – Whether supply of Cryo Container (Liquid Notrogen Containers) is classifiable under HSN 7613 0019 or HSN 9617 0012 in the GST regime? – Held that:- The subject product primarily serves dairy organizations, animal husbandries, cattle breeding farms, infertility clinics for semen preservation for artificial insemination / livestock breeding and serves pharmaceutical companies for storage of biological samples for medical research / vaccine preservation. Thus, these ‘cryo containers’ are meant primarily for preservation or storage of semen, biological samples etc. Though the ‘cryo containers’ can be utilized for small quantity transportation of Liquid Nitrogen, as mentioned in the brochure of the product, it cannot be said to be primarily used for transport or

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For The Applicant : Shri Hardik Modh, Advocate And Shri Ashish S. Agarwal, CA RULING The applicant M/s. Inox India Pvt. Ltd. has submitted that the range of products manufactured and supplied by the company inter alia includes Cryo Container, also known as Liquid Nitrogen Containers (subject product), which is essentially a container with double walls made of aluminum and the mechanism of this container is such that the space between two walls is vacuum and super insulated. The applicant submitted that vacuum and super insulation helps maintain temperature around minus 196 degree which can be used for transportation of liquefied nitrogen, storage of semen used in artificial insemination of animals etc. A sample copy of the information brochure containing the technical specification and features of the subject product is submitted with the application. 2. The applicant submitted that the subject product is presently being classified under Entry No. 9617 00 12, which covers in its scope

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0 12 and relevant HSN Explanatory Notes and submitted that in view of the difference in the nature of product and the key features of the scope of Entry No. 9617 00 12, the subject product may not merit classification under HSN 9617 00 12. 6. The Central Goods & Services Tax and Customs Commissionerate, Vadodara – II, inter-alia informed that the description under Heading 7613 is Aluminum containers for compressed or liquefied gas; that though the product manufactured by the applicant is made up of Aluminum, it is also used for the purpose of storage / transport of semen, biological samples / vaccine preservation whereas the Heading specifically mentions Aluminum containers for compressed or liquiefied gas . It has also been informed by the Commissionerate that the Cryo containers manufactured by the applicant appears to show more resemblance with the goods classified in HSN 9617 which describes Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than g

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for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 9.2 Further, Hon ble Supreme Court in the case of L.M.L. Ltd. Vs. Commissioner of Customs [Civil Appeal No. 3764 of 2003, decided on 21.09.2010 reported at 2010 (258) ELT 321 (S.C.)] has held as follows :- 12. In Collector of Central Excise, Shillong v. Wood Crafts Products Ltd. reported in (1995) 3 SCC 454, it was held by this Court that as expressly stated in the statements of objects and reasons of the Central Excise Tariff Act, 1985, the Central Excise Tariffs are based on the Harmonious System of Nomenclature (HSN) and the internationally accepted nomenclature was taken into account to reduce disputes on account of tariff classification. Accordingly, for resolving any dispute relating to tariff classification, a safe guide

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Schedule to the Customs Tariff Act, 1975 is as follows :- HS Code Description of goods Unit. (1) (2) (3) 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 9617 00 – Vacuum flasks and other vaccum vessels, complete with cases; parts thereof other than glass inners : Vacuum flasks and other vacuum vessels, complete with case 9617 00 11 Vacuum flasks having a capacity not exceeding 0.75 l Kg. 9617 00 12 Vacuum flasks having a capacity exceeding 0.75 l Kg. 9617 00 13 Casserol and other vacuum containers Kg. 9617 00 19 Other Kg. 9617 00 90 Parts (other than glass inners) Kg. 11.1 The applicant has submitted that the subject product is manufactured out of Aluminum and is constructed in the form of a container. The technical specifications of the container, submitted by the applicant, are as follows : Double walls of aluminum, where the inner wall functions as inner vessel and outer wall functions as outer shell; – Vacuum and Super ins

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for artificial insemination / livestock breeding – Serves pharmaceutical companies for storage of biological samples for medical research / vaccine preservation – Utilized for small quantity transportation of Liquid Nitrogen, industrial testing & shrink fitting. 12. The subject product (cryo containers) primarily serves dairy organizations, animal husbandries, cattle breeding farms, infertility clinics for semen preservation for artificial insemination / livestock breeding and serves pharmaceutical companies for storage of biological samples for medical research / vaccine preservation. Thus, these cryo containers are meant primarily for preservation or storage of semen, biological samples etc. Though the cryo containers can be utilized for small quantity transportation of Liquid Nitrogen, as mentioned in the brochure of the product, it cannot be said to be primarily used for transport or storage of compressed or liquefied gases. 13. Chapter Heading 7613 covers Aluminium containers

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ed with insulating material (glass fibre, cork or felt). In the case of vacuum flasks the lid can often be used as a cup. 14.2 As per the technical specifications of cryo containers submitted by the applicant, it has double walls of aluminum, where the inner wall functions as inner vessel and outer wall functions as outer shell; Vacuum and Super insulation between inner vessel and outer vessel provides long term storage of liquid Nitrogen and such cryo containers are capable to maintain the temperature as low as minus 196 degree Celsius (-196o C). 14.3 Thus, the cryo containers are vacuum vessels wherein vacuum and super insulation between inner vessel and outer vessel provides long term preservation or storage of semen, biological samples etc. 14.4 The applicant has submitted that the nature of products covered under heading 9617 is more of for domestic articles such as jars, jugs, carafes, etc. and are used for storage of liquids and food stuff whereas the subject product is used pur

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GST – States – 5621/CT/POL/3/2017-Policy – Dated:- 9-4-2018 – Saswat Mishra (IAS) Commissioner of Commercial Taxes Odisha Banijyakar Bhawan Old Secretariat Compound Cuttack – 753001 No. 5621/CT/POL/3/2017-Policy To The Assistant Commissioner of Commercial Taxes Nuapada Circle, Nuapada Sub: Clarification on levy of GST on the bills raised by the vendor organiser for Organising PRI Training Sir, In inviting a reference to the letter referred to above on the aforementioned subject, the issue raised is clarified below- 1. As understood from the information furnished, Sahavagi Vikas Abhiyan, Nuapada organised PRI training of the elected PRI representatives as per the tripartite MOU with SIRD and DRDA, Nuapada. The said Organisation raised bills

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3G is exempted from levy of GST. 4. In the case under consideration, the bills raised by the vendor for conducting the training program in the mutually agreed manner are essentially towards composite supply of goods and services used in the training. Here, the direct recipient of the service (training) is DRDA, Nuapada and indirect recipients are SIRD, Odisha and PR Department, Government of Odisha. The objective of the training being to train the elected representatives of the PRIS on different aspects of Panchayati Raj, the said training service can be held as an activity in relation to a function entrusted to a Panchayat under Article 243G. In view of the above, the training service availed by DRDA / SIRD will qualify for exemption from

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2018 (12) TMI 68 – ALLAHABAD HIGH COURT – 2018 (18) G. S. T. L. 794 (All.) , 2018 (18) G. S. T. L. 794 (All.) – Detention of goods with vehicle – Detention on the ground that the goods were not accompanied by the E-way bill-01 – Held that:- The E-way bill under the UPGST Act has been downloaded by the petitioner, much before the detention and seizure of the goods and the vehicle, disclosing all the necessary informations – there is no irregularity in the present transaction and, therefore, the seizure order as well as penalty notice dated 28. 03. 2018 issued under Sections 129(1) and 129 (3) of the Act as well as the consequential proceedings are hereby set aside – petition allowed. – WRIT TAX No. – 602 of 2018 Dated:- 9-4-2018 – Mr Krish

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-way bill-01. Learned counsel for the petitioner has placed before us the E-way bill, which has been issued on 24. 03. 2018 under the CGST as well as E-way bill-01, which has been downloaded on 28. 03. 2018 before the detention of the vehicle. The goods are ultimately seized under Section 129(1) of UPGST Act. We have perused the relevant documents, namely, Invoice, Goods receipt, E-way Bills etc. , which are enclosed as Annexures to the writ petition and found that the E-way bill under the UPGST Act has been downloaded by the petitioner, much before the detention and seizure of the goods and the vehicle, disclosing all the necessary informations. In view of the aforesaid facts, we find no irregularity in the present transaction and, therefo

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Goods and Services Tax – Started By: – subramanian vijayakumar – Dated:- 8-4-2018 Last Replied Date:- 9-4-2018 – Whether an exporter who has paid transportation expenses paid to the cargo company can claim it as it and get refunds – Reply By Rajagopalan Ranganathan – The Reply = Sir,The government will refund only CGST/IGST paid on transportation charges. The transportation charges will be reimbursed by your customer provided he agrees for that. Normally price of export goods will include trans

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Goods and Services Tax – Started By: – Harini Singh – Dated:- 8-4-2018 Last Replied Date:- 10-4-2018 – Hi I m working in a firm and digned a bond for 3 years or 1lakh rs. Now Do i have to pay gst also on penalty of 1lakh and can i get it ireimbursed In this case who has to pay gst me or firm because I m not gegetti any sale or servicePls clarify – Reply By Ganeshan Kalyani – The Reply = In My view yes, you will have to pay GST. – Reply By YAGAY AND SUN – The Reply = In our view, you need not to

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GST – CONCEPT & STATUS (Updated as on 01st April 2018) – Goods and Services Tax – GST – Dated:- 7-4-2018 – GST – CONCEPT & STATUS Updated as on 01st April 2018 INTRODUCTION: The introduction of Goods and Services Tax on 1st July 2017 was a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Central and State taxes into a single tax, the aim was to mitigate cascading or double taxation in a major way and pave the way for a common national market. From the consumer point of view, the biggest advantage would be in terms of a reduction in the overall tax burden on goods, which was estimated to be around 25%-30%. Introduction of GST would also make Indian products competitive in the domestic and international markets. Studies show that this would have a positive impact on economic growth. Last but not the least, this tax, because of its transparent and self-policing character, would be easier to administer. GENESIS: 2. The idea of movin

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mendment) Act, 2016, fiscal powers between the Centre and the States were clearly demarcated in the Constitution with almost no overlap between the respective domains. The Centre had powers to levy tax on the manufacture of goods (except alcoholic liquor for human consumption, opium, narcotics etc.) while the States had powers to levy tax on sale of goods. In case of inter-State sales, the Centre had power to levy a tax (Central Sales Tax) but the tax was collected and retained entirely by the originating States. As for services, it was the Centre alone that was empowered to levy service tax. Since the States were not empowered to levy any tax on the sale or purchase of goods in the course of their importation into or exportation from India, the Centre levied and collected this tax as additional duties of customs, which was in addition to the Basic Customs Duty. This additional duty of customs (commonly known as CVD and SAD) counter balanced excise duties, sales tax, State VAT and othe

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nion territories without legislatures (Union territory tax- UTGST). The Parliament would have exclusive power to levy GST (integrated tax – IGST) on inter-State trade or commerce (including imports) in goods or services. The Central Government will have the power to levy excise duty in addition to the GST on tobacco and tobacco products. The tax on supply of five specified petroleum products namely crude, high speed diesel, petrol, ATF and natural gas would be levied from a later date on the recommendation of GST Council. 5. A Goods and Services Tax Council (GSTC) was constituted comprising the Union Finance Minister, the Minister of State (Revenue) and the State Finance Ministers to recommend on the GST rate, exemption and thresholds, taxes to be subsumed and other features. This mechanism would ensure some degree of harmonization on different aspects of GST between the Centre and the States as well as across States. One half of the total number of members of GSTC would form quorum in

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r, 2016. GSTC is being assisted by a Secretariat. Twenty six meetings of the GSTC have been held so far. The following major decisions have been taken by the GSTC: (i) The threshold exemption limit would be ₹ 20 lakh. For special category States (except J&K) enumerated in article 279A of the Constitution, threshold exemption limit has been fixed at ₹ 10 lakh. (ii) Composition threshold shall be ₹ 1 crore. As decided in the 23rd meeting of the GSTC, this limit shall be raised to ₹ 1.5 crore after necessary amendments in the Act. Composition scheme shall not be available to inter-State suppliers, service providers (except restaurant service) and specified category of manufacturers. For special category States (except J&K and Uttarakhand) enumerated in article 279A of the Constitution, threshold exemption limit has been fixed at ₹ 75 lakh. (iii) Existing tax incentive schemes of Central or State governments may be continued by respective government by

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s, would be imposed for a period of five years to compensate States for any revenue loss on account of implementation of GST. The list of goods and services in case of which reverse charge would be applicable has also been finalized. (v) The five laws namely CGST Law, UTGST Law, IGST Law, SGST Law and GST Compensation Law have been recommended. (vi) In order to ensure single interface, all administrative control over 90% of taxpayers having turnover below ₹ 1.5 crore would vest with State tax administration and over 10% with the Central tax administration. Further all administrative control over taxpayers having turnover above ₹ 1.5 crore shall be divided equally in the ratio of 50% each for the Central and State tax administration. (vii) Powers under the IGST Act shall also be cross-empowered on the same basis as under CGST and SGST Acts with few exceptions. (viii) Power to collect GST in territorial waters shall be delegated by Central Government to the States. (ix) Formu

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supply of goods by all taxpayers. (xiv) Supplies from GTA to unregistered persons has been exempted from tax. (xv) Registration and operationalization of TDS/TCS provisions has been postponed till 30.06.2018. (xvi) The e-way bill system shall be introduced nation-wide for all inter-State supplies with effect from 01.04.2018. As regards intra-State supplies, option has been given to States to choose any date on or before 01.06.2018. (xvii) www.ewaybillgst.gov.in, managed by NIC, shall be the Common Goods and Services Tax Electronic Portal for generation of e-way bill. (xviii) E-Wallet Scheme shall be introduced for exporters from 01.10.2018 and till then relief for exporters shall be given in form of broadly existing practice. (xix) All taxpayers are required to file return FORM GSTR-3B & pay tax on monthly basis. (xx) Taxpayers with turnover upto ₹ 1.5 Cr are required to file information in FORM GSTR-1 on a quarterly basis. Other taxpayers would have to file FORM GSTR-1 on a

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been received in foreign convertible currency – such suppliers shall be eligible for input tax credit. (xxvii) Centralized UIN shall be issued to every Foreign Diplomatic Mission / UN Organization by the Central Government. (xxviii) www.gst.gov.in, managed by GSTN, shall be the Common Goods and Services Tax Electronic Portal. (xxix) Rate of interest on delayed payments and delayed refund has been recommended. (xxx) Rules for National Anti-Profiteering Authority have been recommended. The National Anti-Profiteering Authority has been constituted having Chairman and four technical Members. Further Standing Committee on Anti-Profiteering and State level Screening Committee have also been set up. SALIENT FEATURES OF GST: 8. The salient features of GST are as under: (i) GST would be applicable on supply of goods or services as against the present concept of tax on manufacture of goods or on sale of goods or on provision of services. (ii) GST would be based on the principle of destination ba

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tes to be mutually agreed upon by the Centre and the States under the aegis of the GSTC. (viii) GST would replace the following taxes currently levied and collected by the Centre: a) Central Excise Duty; b) Duties of Excise (Medicinal and Toilet Preparations); c) Additional Duties of Excise (Goods of Special Importance); d) Additional Duties of Excise (Textiles and Textile Products); e) Additional Duties of Customs (commonly known as CVD); f) Special Additional Duty of Customs (SAD); g) Service Tax; h) Cesses and surcharges insofar as they relate to supply of goods or services. (ix) State taxes that would be subsumed within the GST are: a) State VAT; b) Central Sales Tax; c) Purchase Tax; d) Luxury Tax; e) Entry Tax (All forms); f) Entertainment Tax (except those levied by the local bodies); g) Taxes on advertisements; h) Taxes on lotteries, betting and gambling; i) State cesses and surcharges insofar as they relate to supply of goods or services. (x) GST would apply to all goods and s

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9A of the Constitution). As decided in the 23rd meeting of the GSTC, this limit shall be raised to ₹ 1.5 crore after necessary amendments in the Act. The threshold exemption and compounding scheme would be optional. (xiv) The list of exempted goods and services would be kept to a minimum and it would be harmonized for the Centre and the States as well as across States as far as possible. (xv) All Exports and supplies to SEZs and SEZ units would be zero-rated. (xvi) Credit of CGST paid on inputs may be used only for paying CGST on the output and the credit of SGST/UTGST paid on inputs may be used only for paying SGST/UTGST. In other words, the two streams of input tax credit (ITC) cannot be cross utilized, except in specified circumstances of inter-State supplies for payment of IGST. The credit would be permitted to be utilized in the following manner: a) ITC of CGST allowed for payment of CGST & IGST in that order; b) ITC of SGST allowed for payment of SGST & IGST in that

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returns by different class of persons at different cut-off dates. (xx) Various modes of payment of tax available to the taxpayer including internet banking, debit/ credit card and National Electronic Funds Transfer (NEFT) / Real Time Gross Settlement (RTGS). (xxi) Obligation on certain persons including government departments, local authorities and government agencies, who are recipients of supply, to deduct tax at the rate of 1% from the payment made or credited to the supplier where total value of supply, under a contract, exceeds two lakh and fifty thousand rupees. The provision for TDS has not been operationalized yet. (xxii) Refund of tax to be sought by taxpayer or by any other person who has borne the incidence of tax within two years from the relevant date. (xxiii) Obligation on electronic commerce operators to collect tax at source , at such rate not exceeding two per cent. (2%) of net value of taxable supplies, out of payments to suppliers supplying goods or services through

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Services Tax Appellate Tribunal would be constituted by the Central Government for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority. States would adopt the provisions relating to Tribunal in respective SGST Act. (xxx) Provision for penalties for contravention of the provision of the proposed legislation has been made. (xxxi) Advance Ruling Authority would be constituted by States in order to enable the taxpayer to seek a binding clarity on taxation matters from the department. Centre would adopt such authority under CGST Act. (xxxii) An anti-profiteering clause has been provided in order to ensure that business passes on the benefit of reduced tax incidence on goods or services or both to the consumers. (xxxiii) Elaborate transitional provisions have been provided for smooth transition of existing taxpayers to GST regime. BENEFITS OF GST: (A) Make in India: (i) Will help to create a unified common national market for India, giving a boost

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urden on companies is likely to come down which is expected to reduce prices and lower prices mean more consumption, which in turn means more production thereby helping in the growth of the industries. This will create India as a Manufacturing hub . (B) Ease of Doing Business: (i) Simpler tax regime with fewer exemptions; (ii) Reduction in multiplicity of taxes that are at present governing our indirect tax system leading to simplification and uniformity; (iii) Reduction in compliance costs – No multiple record keeping for a variety of taxes- so lesser investment of resources and manpower in maintaining records; (iv) Simplified and automated procedures for various processes such as registration, returns, refunds, tax payments, etc; (v) All interaction to be through the common GSTN portal- so less public interface between the taxpayer and the tax administration; (vi) Will improve environment of compliance as all returns to be filed online, input credits to be verified online, encouragin

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rnment as a private company under erstwhile Section 25 of the Companies Act, 1956. . GSTN would provide three front end services to the taxpayers namely registration, payment and return. Besides providing these services to the taxpayers, GSTN would be developing back-end IT modules for 27 States who have opted for the same. The migration of existing taxpayers has already started from November, 2016. The Revenue department of both Centre and States are pursuing the presently registered taxpayers to complete the necessary formalities on the IT system operated by GSTN for successful migration. 10. GSTN has selected 73 IT, ITeS and financial technology companies and 1 Commissioner of Commercial Taxes (CCT, Karnataka), to be called GST Suvidha Providers (GSPs). GSPs would develop applications to be used by taxpayers for interacting with the GSTN. OTHER LEGISLATIVE REQUIREMENTS: 11. Four Laws namely CGST Act, UTGST Act, IGST Act and GST (Compensation to States) Act have been passed by the Pa

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tive SGST Act. 13. Apart from the notifications, 41 circulars and 13 orders have also been issued by CBEC on various subjects like proper officers, ease of exports, and extension of last dates for filling up various forms, etc. ROLE OF CBEC: 14. CBEC is playing an active role in the drafting of GST law and procedures, particularly the CGST and IGST law, which will be exclusive domain of the Centre. This apart, the CBEC has prepared itself for meeting the implementation challenges, which are quite formidable. The number of taxpayers has gone up significantly. The existing IT infrastructure of CBEC has been suitably scaled up to handle such large volumes of data. Based on the legal provisions and procedure for GST, the content of work-flow software such as ACES (Automated Central Excise & Service Tax) would require reengineering. The name of IT project of CBEC under GST is SAKSHAM involving a total project value of ₹ 2,256 crores. 15. It was also felt that the organizational st

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dy been trained. Out of these 7000 officers have attended refresher-training course also. 17. It is expected that a momentous reform like GST is popularized and familiarized to the trade and industry who are the vital stakeholders in successful implementation of this reform. 18. CBEC would be responsible for administration of the CGST and IGST law. In addition, excise duty regime would continue to be administered by the CBEC for levy and collection of central excise duty on five specified petroleum products as well as on tobacco products. CBEC would also continue to handle the work relating to levy and collection of customs duties. 19. Director General of Safeguards, CBEC has been mandated to conduct detailed enquiry on anti-profiteering cases and should give his recommendation for consideration of the National Anti-profiteering Authority. 20. CBEC has been instrumental in handholding the implementation of GST. It had set up the Feedback and Action Room which monitored the GST implemen

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mber, 2017 66,80,408 15 No. of 3(B) returns filed for December, 2017 66,37,923 16 No. of 3(B) returns filed for January, 2018 65,27,602 17 No. of 3(B) returns filed for February, 2018 61,65,324 18 No. of GSTR 1 returns filed for July, 2017 59,71,488 19 No. of GSTR 1 returns filed for August, 2017 22,14,857 20 No. of GSTR 1 returns filed for September, 2017 59,71,488 21 No. of GSTR 1 returns filed for October, 2017 22,16,652 22 No. of GSTR 1 returns filed for November, 2017 22,01,501 23 No. of GSTR 1 returns filed for December, 2017 55,65,273 24 No. of GSTR 1 returns filed for January, 2018 18,44,980 25 No. of GSTR 1 returns filed for February, 2018 6,63,351 26 No. of GSTR 2 returns filed for July, 2017 25,72,552 27 No. of GSTR 4 returns filed for quarter JulySeptember, 2017 9,04,815 28 No. of GSTR 4 returns filed for quarter October-December, 2017 12,77,517 FREQUENTLY ASKED QUESTIONS RELEASED BY CBEC: 22. To guide taxpayers in relation to GST matters, CBEC has issued a range of frequen

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Goods and Services Tax – Started By: – Sadanand shelar – Dated:- 7-4-2018 Last Replied Date:- 10-4-2018 – If supplier has not included invoice in his GSTR-1 what action receipient has to take? – Reply By KASTURI SETHI – The Reply = Supplier may add missing next month. – Reply By Ganeshan Kalyani – The Reply = Buyer can also upload his purchase invoice (sale invoice for supplier ) which is auto populate in GSTR 1A of the supplier who shall accept it. Otherwise, the supplier can show the missing invoice in subsequent month 's GSTR 1. Thanks. – Reply By subramanian vijayakumar – The Reply = The receipient can on verifying the GSTR 2A ANY OMISSION FOIND CAN BE ADDED IM GSTR 2 WHILE FILED BY THE RECEIPIENT WHICH WILL BE REFLECT IN GSTR 1A A

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Goods and Services Tax – Started By: – vivin vijay – Dated:- 7-4-2018 Last Replied Date:- 8-4-2018 – As per the recent ruleing restaurant we're to charge 5 percent as against 18 percent but we're not allowed to claim input credit. However, for resort they were given an option that if room rate is more than 7500 then they can charge 18 percent and cliam input credit . This is the background, now I went to a resort recently where my room rate was 5000 but I was charged GST at 18 percent the reason given by the resort was even if one room has a charge over 7500 they can charge at 18 percent for every room . My question is can a resort just charge a higher rate for just one room so that they can claim input credit and charge customer 1

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₹ 7500/- they cannot charge lesser rate. – Reply By Ganeshan Kalyani – The Reply = Yes , I agree with your view Sir. – Reply By vivin vijay – The Reply = Rajgopalan Sir, all rooms are charged bellow 6000 except for one room they have kept at 7500 to get the benfit of input tax credit . It's not the other way around . – Reply By KASTURI SETHI – The Reply = Dear Querist,. You must make a representation to GST Council. This practice should be brought to the Notice of the GST Council. Evidence should be there. – Reply By Rajagopalan Ranganathan – The Reply = Sir, The various input services provided to the resrot like maintenance, cleaning etc the service provider will not provide invoices for each room separately . he will issue only

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Goods and Services Tax – Started By: – BalKrishan Rakheja – Dated:- 6-4-2018 Last Replied Date:- 12-4-2018 – One party is engaged in manufacturing and clearing the goods on payment of duty in DTA and under LUT for export. The party claimed refund of accumulated ITC for the tax period of July 2017 amounting to ₹ 1.62 Crores on 05.01.2018 after making debit entry of the amount claimed as refund. The party also made some more debit entry in the same month for refund claimed for the month of August and September also. Now the detail of the amount remained in the electronic credit ledger is as under:1. Balance as on 31.01.2018 in the credit ledger after debiting the duty for the month of Decmber 2017 and debit entry made for three refunds

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017 (13 of 2017), refund of input tax credit shall be granted as per the following formula – Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover Where, – (A) Refund amount means the maximum refund that is admissible; (B) Net ITC means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; (C) Turnover of zero-rated supply of goods means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which

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tate or a Union territory, as defined under clause (112) of section 2, excluding – (a) the value of exempt supplies other than zero-rated supplies and (b) the turnover of supplies in respect of which refund is claimed under subrules (4A) or (4B) or both, if any, during the relevant period; (F) Relevant period means the period for which the claim has been filed. The refund of input tax credit will be granted by the Department as per the above rule. – Reply By BalKrishan Rakheja – The Reply = Thanks for your reply sir,But my query is still unanswered. From the above formula maximum amount of refund can be calcuated and not eligible amount of refund. My querry is that which amount from the three as mentioned in my query is admissible as refund

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Goods and Services Tax – GST – Dated:- 6-4-2018 – The National Anti-profiteering Authority (NAA) has been constituted under section 171 of the Central Goods and Services Tax Act, 2017 read with Chapter XV of the Central Goods and Services Tax Rules, 2017 (CGST Rules for short) to determine whether the reduction in tax rates or benefit of input tax credit is being passed on to the recipient by way of commensurate reduction in prices. As per rule 137 of the CGST Rules, the Authority shall cease t

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Goods and Services Tax – GST – Dated:- 6-4-2018 – The month-wise figures of Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), Integrated Goods and Services Tax (IGST) and Cess collected by the Government since July 1, 2017 is as under: (Amount in Rs. Crores) Month Collection August, 2017 93,590 September, 2017 93,029 October, 2017 95,132 November, 2017 85,931 December, 2017 83,716 January, 2018 88,929 February, 2018 88,047 March, 2018 89,264 No targets for collection of GST have been fixed. In the absence of any past precedent, it shall be difficult to compare the GST revenue collection with the corresponding months of the previous years due to a number of factors like overlap of taxpayers pre and post introductio

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Goods and Services Tax – GST – Dated:- 6-4-2018 – With a view to remove any doubt or uncertainty in the matter and bring uniformity in the rate of GST applicable to supply of food and drinks made available in trains, platforms or stations, it has been clarified with the approval of the competent authority that the GST rate on supply of food and drinks by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms(static unit

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Goods and Services Tax – Started By: – Aditya badraika – Dated:- 6-4-2018 Last Replied Date:- 7-4-2018 – first thing can any 1 tell me how to check the current value of machinery in balance sheetand second thing what is the procedure to sell the machinerywe have to make a sell billl for the machinery or first we have to make the agreement regarding for selling the machinery & how to make sale bill including gst – Reply By Ganeshan Kalyani – The Reply = Assets are accounted under an asset co

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Goods and Services Tax – 40/14/2018 – Dated:- 6-4-2018 – Circular No. 40/14/2018-GST F. No. 349/82/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs (GST Policy Wing) *** New Delhi, April 6, 2018 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Director Generals / Director Generals (All) Madam/Sir, Subject: Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg. Various communications have been received from the field formations and exporters that the LUTs being submitted online in FORM GST RFD-11 on the common portal are not visible to the jurisdict

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ice for acceptance of LUT. e) Acceptance of LUT/bond: An LUT shall be deemed to have been accepted as soon as an acknowledgement for the same, bearing the Application Reference Number (ARN), is generated online. If it is discovered that an exporter whose LUT has been so accepted, was ineligible to furnish an LUT in place of bond as per Notification No. 37/2017-Central Tax, then the exporter s LUT will be liable for rejection. In case of rejection, the LUT shall be deemed to have been rejected ab initio. 3. It is requested that suitable trade notices may be issued to publicize the contents of this Circular. 4. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Board. Hindi version w

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2018 (4) TMI 1143 – KERALA HIGH COURT – [2018] 2 GSTL 77 (Ker) – Release of detained goods – Section 129 of the Central Goods and Services Tax Act – Held that: – identical matter has been disposed of by a Division Bench of this Court in The Commercial Tax Officer And The Intelligence Inspector Versus Madhu. M.B. [2017 (9) TMI 1044 – KERALA HIGH COURT], directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 – the competent authority is directed to complete the adjudication provided for u/s 129 of the statutes – petition disposed off. – W. P. (C). No.12059 of 2018 Dated:- 6-4-2018 – MR. P. B

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