Author: admin_gst

2018 (9) TMI 296 – KARNATAKA HIGH COURT – TMI – Jurisdiction of the Respondent No. 1 – power of Respondent No. 1 to pass an order under Section 63-A[1] of the Act pending reassessment proceedings under Section 39[2][e] of the Act.
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Whether the Respondent No.1 acted without jurisdiction in invoking Section 63-A of the Act pending reassessment proceedings under Section 39[2][e] of the Act?
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Held that:- When once a notice is issued for the purpose of making reassessment, the assessment proceedings would be reopened and the order of assessment ceases to operate. In the present set of facts, notices for reassessment were issued under Section 39[2][e] of the Act by the Respondent No.2 on 25.06.2016 whereby the proceedings initiated under Section 39[2] of the Act were dropped. Thus, it can be held that once notice dated 25.06.2016 was issued by the Respondent No.2 to initiate reassessment proceedings, against the reassessment order dated 16.08.2014 passed under Section 39[2] of the

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dated 8.2.2018 issued by the Respondent No.1 enclosed as Annexure-B to the writ petitions and the consequential endorsement dated 14.02.2018 issued by the Respondent No.2 enclosed as Annexures-C1, C2, C3 and C4 to the writ petitions. 2. Petitioner is engaged in execution of civil works contract of construction of buildings and other works contract for private parties and Government. The petitioner-company was registered both under the Karnataka Value Added Tax Act, 2003 [ Act , for short] and Central Sales Tax Act, 1956. The business premises of the petitioner was visited by the Respondent No.2 on 14.11.2011 for the purpose of audit for the period April 2010 to March 2011. Pursuant to audit conducted, the reassessment order dated 22.11.2011 was passed by the Respondent No.2 under Section 39[1] of the Act wherein returns filed by the petitioner during the audit period were accepted and proceedings initiated under Section 39 of the Act were dropped. Further, based on intelligence report

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again allowing deduction towards taxes collected to arrive at taxable works contract receipts resulted in excess allowance of labour charges on the taxes collected which resulted in short payment of tax. 3. The petitioner submitted his reply to the said proposition notices issued under Section 39[2] of the Act. Considering the objections filed by the petitioner, Respondent No.2 passed orders under Section 39[2] of the Act to the effect that there was merit in the objections filed by the petitioner and hence proposal made in the show cause notice dated 30.04.2014 was dropped. Again notice under section 39 [2][e] of the Act dated 25.06.2016 was issued by the Respondent No.2 to initiate reassessment proceedings for the period April 2010 to March 2013 on the same ground that claim of labour and like charges at 30% on the total contract receipts which include taxes collected and again allowing deduction towards taxes collected to arrive at taxable works contract receipts resulted in excess

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69 of the Act which came to be rejected. These orders of the Respondent No.1 passed under Section 63-A[1] of the Act as well as endorsements issued by the Respondent No.1 rejecting the rectification application are impugned herein. 4. The main ground of challenge in these writ petitions is regarding the jurisdiction of the Respondent No.1 to pass an order under Section 63-A[1] of the Act pending reassessment proceedings under Section 39[2][e] of the Act. 5. Learned counsel appearing for the petitioner reiterating the grounds urged in the writ petitions, would contend that subsequent to dropping of the proceedings initiated under Section 39[2] of the Act by the Respondent No.2, notices were issued on 25.06.2016 under Section 39[2][e] of the Act by the very same Authority, to initiate reassessment proceedings. Such being the position, the order passed by the Respondent No.2 on 16.08.2014 dropping the proceedings initiated under Section 39[2] of the Act ceases to exist. The Respondent No

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he interest of the revenue, it cannot be held that the Respondent No.1 had no jurisdiction to invoke Section 63-A[1] of the Act, to revise such orders. 8. Learned Additional Government Advocate would submit that the Respondent No.2 failed to act upon the notices issued under Section 39[2][e] of the Act, which constrained the Respondent No.1 to proceed with the revisional powers under Section 63-A of the Act. Thus, he submits that the revisional proceedings initiated by the Respondent No.1 is justifiable and the same do not call for any interference by this Court. 9. Heard the learned counsel appearing for the parties and perused the material on record. 10. The crucial issue that arises for consideration in these writ petitions is whether the Respondent No.1 acted without jurisdiction in invoking Section 63-A of the Act pending reassessment proceedings under Section 39[2][e] of the Act? 11. To collate the legal aspects on this issue, it is apt to refer to the Judgments of the Hon ble Ap

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ed in a notice under section 22[2] and may proceed to assess or reassess such income, profits or gains. It is, therefore, manifest that once assessment is reopened by issuing a notice under sub-section [2] of section 22 the previous under assessment is set aside and the whole assessment proceedings start afresh. When once valid proceedings are started under section 34[1][b] the Income-tax Officer had not only the jurisdiction but it was his duty to levy tax on the entire income that had escaped assessment during that year. 13. Similarly, in the case of KUNDAN LAL SRI KISHAN supra, it is held by the Hon ble Apex Court as under: 7. In reaching the above conclusion the Court relied upon three decisions of this Court, namely, CIT v.V. Jagan Mohan Rao & Others, [1970] 1 S.C.R. 726; CST. M/s. H.M. Esufali, [1973] 3 S.C.R. 1005 and International Cotton Corporation (P) Ltd. v. CTO [1975] 2 S.C.R. 345 was a case. The third of the above three cases, namely, International Cotton Corporation (

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uld have to be made in respect of all matters including those matters in respect of which there is no allegation of the turnover escaping assessment. The same principle should apply even to a case like the present one where an application for rectification is filed after the completion of the reassessment proceedings . 14. In the light of these Judgments, it is crystal clear that when once a notice is issued for the purpose of making reassessment, the assessment proceedings would be reopened and the order of assessment ceases to operate. In the present set of facts, notices for reassessment were issued under Section 39[2][e] of the Act by the Respondent No.2 on 25.06.2016 whereby the proceedings initiated under Section 39[2] of the Act were dropped. Thus, it can be held that once notice dated 25.06.2016 was issued by the Respondent No.2 to initiate reassessment proceedings, against the reassessment order dated 16.08.2014 passed under Section 39[2] of the Act, the said order dated 16.08

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Goods and Services Tax – Started By: – ROHIT GOEL – Dated:- 2-4-2018 Last Replied Date:- 7-4-2018 – How to generate e-way bill if goods are to be transported to the place of Clearing House agent for the purpose of exports.. – Reply By Rajagopalan Ranganathan – The Reply = Sir, As per Section 20 of IGST Act, 2017, e-way bill provisions prescribed by CGST Act, 2017 are not made applicable to IGST Act, 2017. Therefore e-way bill provisions are not applicable to removal of goods for export. – Reply

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Goods and Services Tax – GST – Dated:- 2-4-2018 – As per decision of the GST Council, e-Way Bill system became mandatory from 01stApril, 2018 for all inter-State movement of goods. The implementation of the nationwide e-Way Bill mechanism under GST regime is being done by GSTN in association with the National Informatics Centre (NIC)and is being run on portal namely https://ewaybillgst.gov.in. On day-1, total of 2.59 lakh e-Way Bills were generated on the e-way bill portal. Till 2:00 pm today, 2,04,563 e-way bills have been generated. A total of 11,18,292 taxpayers have registered on e-Way Bill Portal till date. Further 20,057 transporters have enrolled themselves on the e-Way Bill Portal. To assist and answer queries of taxpayers and tran

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hem. This way large transporters can declare their various offices as sub-users. There isa provision for cancellation of e-way Bill within 24 hours by the person who has generated the e-way Bill. The recipient can also reject the e-way Bill within validity period of e-way bill or 72 hours of generation of the e-way bill by the consignor whichever is earlier. – State-wise breakup of e-Way Bills generated Number of e-Way Bills Generated 01-04-2018 02-04-2018 (till 2PM) State Name No. of EWBs No. of EWBs JAMMU AND KASMIR 384 268 HIMACHAL PRADESH 2838 1716 PUNJAB 9342 2028 CHANDIGARH 1319 1000 UTTARAKHAND 6622 3016 HARYANA 21131 14985 DELHI 15376 11731 RAJASTHAN 20937 10822 UTTAR PRADESH 16891 8471 BIHAR 1598 697 SIKKIM 14 79 ARUNACHAL PRADESH

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Goods and Services Tax – GST – Dated:- 2-4-2018 – The revenue collection figures under GST including CGST, SGST, IGST and cess for the period July 2017 – February 2018 paid in the period July 2017 – March 2018 is as follows: (Figures in Rs. Crores) Month GST Collection August 93,590 September 93,029 October 95,132 November 85,931 December 83,716 January 88,929 February 88,047 March 89,264 Total 7,17,638 Besides the above ₹ 27,811 crores were collected as IGST and cess on imports in the mo

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Goods and Services Tax – GST – Dated:- 2-4-2018 – In line with commitment of government to liquidate all pending GST refunds, the Central Board of Indirect Taxes and Customs (CBIC) has successfully concluded refund fortnight cum special drive from 15th March, 2018 to 31stMarch, 2018. During the period, all field formations of CBIC worked hardto provide refund relief to the exporters. Special refund cells manned by experienced staff were put in place throughout the country. The exporter awareness campaigns using both print media and social media were carried out so that the benefit can be extended to maximum exporters. All field formations were tasked to go extra mile in order to facilitate the sanctioning of refunds. The Circulars, Instruc

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h ₹ 9,604 crore have been sanctioned which is about 89.6% of those eligible claims transmitted by GSTN. As regards to ITC refunds, ₹ 1,136 crore has been sanctioned during the special drive making the total figure of ITC sanctioned equal to ₹ 5,510 crore by end of this fiscal. As per the latest available data: a. 1,61,325 refund applications have been filed in FORM GST RFD-01A on the common portal, in which an amount of ₹ 17,471crore has been claimed. Of these, 60,183 refund applications are in relation to zero rated supplies, in which an amount of ₹ 14,649 crore has been claimed. Taxpayers are required to submit a copy of these RFD-01A application to the jurisdictional tax office, along with all supporting doc

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Goods and Services Tax – Started By: – Subir Bose – Dated:- 2-4-2018 Last Replied Date:- 10-4-2018 – Dear sir,My partnership firm wants to sell a car purchased in the year 2009 to a unregistered person and also wants to buy a new car. So is gst applicable on sale and itc applucale on puchase of new car?Subir Bose – Reply By KASTURI SETHI – The Reply = GST is payable on sale of old car. ITC is not admissible on purchase of a new car. Read Section 17(5) of CGST Act, 2017. – Reply By Ganeshan Kaly

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Goods and Services Tax – Started By: – VSV & Co VSV & Co – Dated:- 2-4-2018 Last Replied Date:- 5-4-2018 – Dear Sir,My client has not applied for LUT online before 31st March,2018 , now he wants to export the goods tomorrow i.e. 3rd April 2018, what he suppost to do right now ? – Reply By KASTURI SETHI – The Reply = Either LUT/Bond or payment of IGST and get refund. No other option. – Reply By MistralSolutionsPrivateLimited – The Reply = LUT online filing can be done anytime before export. – Reply By Amit Kumar – The Reply = Well, there are two types of taxes in India; they are Direct Tax and Indirect Tax. Income Tax is a direct tax, which is directly paid by the taxpayer to the government. Everyone who earns or receives an income must pay

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Goods and Services Tax – Started By: – AnilKumar Vyas – Dated:- 2-4-2018 Last Replied Date:- 4-4-2018 – Dear Experts,Please suggest, Is GST Applicable on following transactions: Payment to Employee for Vehicle running and maintenance charges at fix rate (example INR 8/- per KM) (Not part of Employee agreement and Salary offered) Example: We are paying INR 8/- per KM to X. during the month vehicle run 3,750 KM, Total amount paid INR 30,000/- Is company liable to pay GST on these reimbursement under RCM for supply from unregistered dealer? Payment to Employee for Vehicle petrol expenses at fix (Example 4,000/- per month) (It is part of salary offered but company separately paying for get income tax exemption by employee) Example: Mr. X month

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………… – Reply By KASTURI SETHI – The Reply = Query-wise reply is as under:-1. No doubt these fixed expenses are not part of salary or employee agreement but these are provided on account of performing duty or we say when employees are performing duties in the employment. Therefore we can say that these fixed amounts are provided in the course or in relation to employment and hence are out of the purview of GST/definition of supply.2. Not taxable, it being in the course or in relation to employment.3. It is taxable on the following grounds:-(i) it being in the course of business or in furtherance of business. (ii) It is supply of goods to the Company(employer), ultimate recipient of goods via employee. It is possible that that supplie

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rse of employment.2. Regarding point no3 .. there may be problem in claiming ITC if only cash memo is there, since gstn of reciepient company is not there. – Reply By KASTURI SETHI – The Reply = Sh.Shukla Ji, Sir, Regarding query No.3, I agree with you. Regarding query no. 2 Yes. This is my view. – Reply By Ganeshan Kalyani – The Reply = 1. There is employer employee relationship so GST is not applicable. However, the same is not forming part of employment agreement and hence it may become taxable in the hands of the employee. But since his/her turnover would be below the threshold limit (based on the amount reimbursed the amount will not cross ₹ 20 lacs). And moreover GST on inward supply of taxable goods or services from an unregist

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Goods and Services Tax – GST – Dated:- 2-4-2018 – As per decision of the GST Council, e-Way Bill system became mandatory from 01st April, 2018 for all inter-State movement of goods. The implementation of the nationwide e-Way Bill mechanism under GST regime is being done by GSTN in association with the National Informatics Centre (NIC) and is being run on portal namely https://ewaybillgst.gov.in. Heralding a paradigm shift in movement of goods from one State to another, trial run for e-way bills under the current GST regime was started on 16th January 2018 for the entire country. A total of 10,96,905 taxpayers have registered on e-Way Bill Portal till date. Further 19,796 transporters, who are not registered under GST, have enrolled themsel

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Goods and Services Tax – GST – By: – Anuj Bansal – Dated:- 2-4-2018 – By this time every tax professional is aware that GST is mainly following various kinds of compliances like filing of returns, e-way bills, etc. The department is silent and accepting all the returns, etc., without raising much issues. The intention is to provide a breathing or settling time to industry. However, till date no attention is given to the documents or records maintained or to be maintained in order to support the details / data furnished in our returns, etc. For example, if the ITC relating to gifts, loss of goods, etc., is reversed, whether we are recording such gifts / loss in our stock register, as required under Rule 56(2) of the CGST Rules. Similarly, whether we are maintaining electronic back-up of all our documents / records, as required under Rule 57 of the CGST Rules. In other words, the department is accepting our returns as self assessed returns. But the future will not be the same. There are

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ure and quantitative details of the goods so manufactured including the waste and by products thereof; Inward and outward supply of goods or services or both; Stock of goods – Accounts of stock in respect of goods received and supplied, and such accounts shall contain the following particulars: Opening balance, Receipt, Supply, Goods lost, stolen, destroyed, written off or disposed of by way of gift or free sample Balance of stock above stock shall be maintained for each of the items like raw materials, finished goods, scrap, wastage, etc. Account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge along with the relevant documents, including invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers and refund vouchers. Every registered person shall keep and maintain a separate account of advances received, paid and adjustments made thereto. Details of Tax Payable and Input Tax- Every

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ilized in the execution of works contract; the details of payment received in respect of each works contract; and the names and addresses of suppliers from whom he received goods or services. Every agent shall maintain accounts depicting the,- Particulars of authorization received by him from each principal to receive or supply goods or services on behalf of such principal separately; Particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal; Particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal; Details of accounts furnished to every principal; and Tax paid on receipts or on supply of goods or services effected on behalf of every principal. Every registered person shall keep the particulars of – names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act; names and com

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red person are found at any premises other than those mentioned in the certificate of registration, they shall be presumed to be maintained by the said registered person. Every registered person shall produce the books of accounts which he is required to maintain under any law for the time being in force. Documents shall be maintained at: Documents shall be kept and maintained at the registered place of business, as specified in Registration certificate. However, incase, where there are more than one place of business in the certificate of registration, the accounts relating to each such place of business shall be maintained. Moreover, the documents may be kept and maintained in electronic form and the record so maintained electronically shall be authenticated by means of a digital signature. Each volume of books of account maintained manually by the registered person shall be serially numbered. Period for preserving the Books of Accounts and other documents: Accounts maintained by a p

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GST – States – 07/2018 – Dated:- 2-4-2018 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 7/2018 CCT s Ref No. A(1)/42/2018, Dt. 02-04-2018 Sub:- Extension of date for submitting the statement in FORM GST TRAN-2 In exercise of the powers conferred by sub-clause (iii) of clause (b) of sub-rule (4) of Rule 117 of the Telangana Goods and Services Tax Rules, 2017 read with section 168 of the Telangana Goods and Services Tax Act, 2017, the Commissioner of State Tax, on th

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GST – States – 06/2018 – Dated:- 2-4-2018 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 06/2018 CCT s Ref No. A(1)/115/2017, Dt. 02-04-2018 Sub:- Extension of Time limit for filing FORM GSTR-6. In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 02/2018-State Tax, dated the 29th Janua

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GST – States – 05/2018 – Dated:- 2-4-2018 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 05/2018 CCT s Ref No. A(1)/116/2017, Dt. 02-04-2018 Sub:- Extension of time limit for filing FORM GSTR-1 – Regarding. ***** In exercise of the powers conferred by the second proviso to sub-section (1) of Section 37 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereafter in this notification referred to as the Act), the Commissioner of State Tax, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under sub-section (1) of Section 37 of the Act for the months as specified in column (2) of the Table, by such c

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2018 (4) TMI 223 – CESTAT NEW DELHI – TMI – Valuation – Cement – captive consumption – Department was of the view that the duty was required to be paid on such captively consumed goods on the basis of transaction value of cement cleared to independent buyers in terms of Section 4 of the Central Excise Act – Held that: – Rule 8 of the Central Excise Valuation Rules has been amended w.e.f. 1/12/2013. After such amendment the Rule provides for determination of value of captively consumed goods, on the basis of 110 per cent of the cost of production or manufacture of such goods – demand set aside.
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Demand for the period prior to 1/12/2013 – Held that: – similar issue for period prior to 1/12/2013 has come up before the Tribunal in the case of CCE, Indore V/s Surya Roshni Ltd [2016 (10) TMI 1137 – CESTAT, NEW DELHI] in which Tribunal has held that the treatment for the period prior to amendment to Rule 8 is to be the same as for the treatment after such amendment – demand set aside.

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tively consumed goods on the basis of transaction value of cement cleared to independent buyers in terms of Section 4 of the Central Excise Act. Accordingly, differential duty of ₹ 46,85,281/- was demanded along with interest and penalties. The same stand confirmed by both the authorities below and aggrieved by the impugned order present appeal has been filed. 3. With the above background we heard Shri Dhruv Tiwari, Ld. Counsel for the appellant and Shri M.R. Sharma, Ld. DR for the Revenue. 4. It is the submission of the Ld. Advocate for the appellant that Rule 8 of the Central Excise Valuation Rules, 2000 was amended w.e.f 1/12/2013 and after such amendment the Rule has specifically provided for determination of value of goods captively consumed on the basis of 110 per cent of the cost of production or manufacture of such goods. Accordingly, he argued that for the period after 01/12/2013, the date of such amendment, the duty paid by the appellant on the basis of the above determ

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ure of such goods. Hence for the period after such amendment we find no infirmity in the duty paid by the appellant and hence differential duty demanded for the period w.e.f. 01/12/2013 is set aside. 8. Now we turn to the differential duty demanded for the period prior to 1/12/2013. 9. We note that similar issue for period prior to 1/12/2013 has come up before the Tribunal in the case of CCE, Indore V/s Surya Roshni Ltd 2016-TIOL-3500-CSTAT-Del in which Tribunal observed as under:- 2. We have heard both the sides and perused appeal records. As mentioned above, the only point for decision is the valuation of product cleared by the respondent-assessee to their sister unit. Admittedly, in the present case, the goods were sold to independent buyers as well as cleared to sister unit. The Revenue relied on the decision of Tribunal in Ispat Industries vs. CCE, Raigad – 2007 (209) ELT 185 (Tri. LB). We note the finding of original authority recorded as below: 10. The assessee in their letter d

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ara appears not to be squarely applicable in this case as i the case of Ispat Industries Ltd. the issue of valuation decided by the Honble Apex Court relates to value at the time of import of the goods and not of clearance of indigenously manufactured goods. Similarly, Larger Bench of the CESTAT in the case of Ispat Industries Ltd. decided the issue relating to transfer of part of final product to sister concern and balance to independent buyers and not the parts & components of the final products as involved in the present case. Similarly, in the case of M/s Aquamall Water Solutions Ltd. the Honble CESTAT decided transfer of goods to certain brands to depot and sale therefrom and rest through unrelated buyers, therefore, valuation is to be determined by the best judgment. 3. We note that Rule 8 of Central Excise Valuation Rules, 2000 were substituted vide Notification No. 14/2013-CE (NT) dated 22.11.2013. The scope of the new Rule vis-vis the old rule was explained in the Board Ci

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2018 (5) TMI 528 – AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA – 2018 (12) G. S. T. L. 445 (A. A. R. – GST), [2019] 60 G S.T.R. 451 (AAR) – Classification of the PVC floor mat – applicable rate of GST – whether classified under CTH 5705 or otherwise? – Manufacturing at two stages – Stage I being PVC Monofilament production and carpet piling process and stage 2 being Web-lamination and backing process. The prime raw material being used for the aforesaid product is PVC (Poly Vinyl Chloride). – Whether to be termed as ‘textile’ or ‘textile material’ as defined in dictionary.
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Held that: – PVC falls in Chapter 39, more specifically Heading 39.04, The impugned product is nonwoven and is impregnated with liquid PVC. We have seen above that the Chapter 39 covers substances called polymers and semi-manufactures and articles thereof, provided they are not excluded by Note 2 to the Chapter. The Note 2 reproduced above excludes goods of Section Xl and Section XI excludes nonwovens, impregnat

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adhesive, in rolls or in the form of tiles – the applicant informs that the manufactured product is a product of running length which is then cut into size as given/ specified by the customer. The product is described as being a PVC Carpet Mat and therefore, it is clear that the impugned product would fall in the entry no.104A of Schedule Ill, thereby attracting tax at the rate of 18% (9% each of CGST and SGST).
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Ruling:- PVC floor mat, as described hereinabove, would fall in the Customs Tariff Heading 3918 and the applicable rate of GST theron would be 18% (9% each of CGST and SGST). – GST-ARA-17/2017-18/B-23 Dated:- 2-4-2018 – B.V. BORHADE AND PANKAJ KUMAR (MEMBER) PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as t

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known as PVC Carpet Mats, 2) Manufacturing of the same is undertaken in two stages. Stage I being PVC Monofilament production and carpet piling process and stage 2 being Web-lamination and backing process. The prime raw material being used for the aforesaid product is PVC (Poly Vinyl Chloride). The stages or manufacture are as follows: a) Under Stage 1, PVC monofilament yarn with decitex ranging from 1200 to 2800 and filament diameter range 0.38 to 0.75 mm is extruded through a perforated dis plate using T-die extrusion. Extrusion is done through 3 to 4 parallel rows along the entire width of T-die and the vertically extruded yarn immediately falls on a water bed to form a non-woven carpet pile. Also, referred to as PVC web, non-woven carpet pile is taken up in a horizontal direction on a roller and wound up in rolls. Pile height of the carpet can be varied by changing the process parameters, usually in the range of 8 mm to 16 mm. b) Under Stage 2, the web formed in Stage I is impregn

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-Central Tax (Rate) dated 28.06.2017 (hereinafter referred to as Notification No. 1/2017-CGST ) and Notification no 1/2017-State Tax (Rate) respectively which specifies the rate of CGST/SGST to be levied on different products along with their corresponding Chapter/Heading/Sub-Heading/Tariff item. 3) Entry no 146 of Schedule II of the respective notifications issued under both the Acts cover the chapter heading 5705, the same being reproduced below. 146 5705 Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of handloom Cotton Rugs of handloom 4) Notification No. 1/2017 – CGST specifically provide that- Explanation- For the purposes of this Schedule,- (iii) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (iv) The rules for the interpretation of the

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t 5705 OTHER CARPETS AND OTHER TEXTILE FLOOR COVERINGS, WHETHER OR NOT MADE UP 570500 – Other carpets and other textile floor coverings , whether or not made up : Carpets : 57050011 Of silk m2 57050019 Other m2 Durries : 57050021 Durries cotton m2 57050022 Durries of man-made fibres m2 57050023 Durries of wool m2 57050024 Cotton Durries of handloom (including Chindi Durries, Cotton Chenille Durries, Rag Rug Durrie, Printed Durries, Druggets) m2 57050029 Other m2 Of jute : 57050031 Of blended jute m2 57050032 Of coir jute m2 57050039 Other m2 Carpets, carpeting, rugs, mats and mattings: 57050041 knitted m2 57050042 Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of Handloom m2 57050049 Other m2 57050090 Other m2 6) Also, the relevant extract of HSN explanatory notes for chapter 5705 is reproduced below: 57.05-Other carpets and other textile floor coverings, whether or not made up. Thus heading covers carpets and text

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ore will be covered under chapter heading 5705. 7) Further, the Chapter note to chapter heading 57 reads as follows: For the purposes of this Chapter, the term carpets and other textile floor coverings means floor coverings in which textile materials serve as the exposed surface of the article when in use and Includes articles having the characteristics of textile floor covering but intended for use for other purposes. It can be seen from the chapter note that Chapter 57 covers those carpets and floor coverings in which textile material serves as the exposed surface of the article. 8) The term textile or textile material is not defined in the GST Act. Therefore, reference can be taken from various Textile Dictionaries and Encyclopedia to ascertain the meaning of this term. a) Encyclopedia of Textiles, Fibres and Nonwoven Fabrics edited by Martin Grayson and published by Wiley-Interscience Publication has defined the term textile material (Relevant extract attached as annexure B). This

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(continuous lengths) by a variety of processes to form woven, knitted and nonwoven (felt-like) fabrics. In the case of woven and knitted fabrics the fibres and filaments are formed Into Intermediate continuous length structures known as yarns, which are then either interlaced by weaving or interloped by knitting Into planar flexible sheet like structures known as fabrics. Nonwoven fabrics are formed directly from fibres and filaments by chemically or physically bonding or Interlocking fibres that have been arranged a planar configuration (see Nonwoven textile fabrics, Tire cords). Textile fibres may be classified into two main categories and into a number of sub-categories, as indicated in Table-1. The generic names of man-made fibres are defined and controlled by the Federal Trade commission (1) With the exemption of glass and asbestos fibres and the specialty metallic and ceramic fibres, textile fibres are formed from organic polymers. Cellulose (gv) and proteins (gv) are the only im

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as also defined the term textile . The Textile Institute is an international organisation governed by a Council representing members throughout the world. It is legally constituted by a Royal Charter, granted in Britain in 1925. The main central functions are the provision of an operational framework and the maintenance of quality, particularly in regard to professional qualifications and the spread of information to members and others. The term textile as per this publication is defined as follows: A textile was originally a woven fabric, but the terms textile and the plural textiles are now also applied to fibres, filaments and yarns, naturals and manufactured and most products for which these are a principal raw materials. Note: This definition embraces, for example, fibre based products in the following categories threads, cords, ropes and braids; woven knitted and nonwoven fabrics, lace, nets and embroidery, hosiery, knitwear and made up apparel; household textile, soft furnishing

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o the Textile Dictionaries and Encyclopedia to understand its meaning. a) From the extract of Encyclopedia of Textile Fibres and nonwoven fabrics reproduced above, it is evident that textile fibres may be classified into two main categories i.e. naturally occurring fibres and manmade fibres as indicated in Table-1 of the extract. It can be seen that manmade fibres includes fibres which are based on polyvinyl chloride i.e. PVC. b) Further, the Textile Terms and Definitions Tenth Edition published by the textile institute has an entire flow chart of classification of textile fibres given, copy of which is attached as annexure D. From the flow chart, it is evident that textile fibres can be classified mainly into natural or manmade fibres. Further, manmade fibres include fibres made from synthetic polymer which further includes polyvinyl derivatives. Further, polyvinyl derivatives include chloro-fibre which are manufactured from PVC. Therefore, textile fibres includes fibres of PVC. c) Fu

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or chemical treatment of natural organic polymers, or chemical modification of natural organic polymers (artificial fibres). (1) SYNTHETIC FIBRES The basic material for the manufacture of these fibres are generally derived from coal or oil distillation products or from natural gas. The substances produced by polymerisation are either melted or dissolved in a suitable solvent and then extruded through spinnerets (jets) into air or Into a suitable coagulating bath where they solidify in cooling or evaporation of the solvent, or they may be precipitated from their solution in the from filaments. The main synthetic fibres are: (1) Acrylic: (2) Modacrylic: (3) Polypropylene: (4) Nylon or other polyamidesa: (5) Polyesters (6) Polyethylene: (7) Polyurethane: Other synthetic fibres include: chlorofibre, fluorofibre, polycarbamaide, trivinyl and vinylal. In the present Case, PVC is produced by polymerization of vinyl chloride monomer (VCM) which is an organic monomer and thus will be known as

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under Chapter Heading 5705. As per Notification NO. 1/2017-CT (Rate) the Chapter Heading 5705 is covered under the Schedule-II where the goods are taxable @ 6% CGST and 6% SGST or 12% IGST. Submission dt. 19.02.2018 In addition to the submissions made in the application for advance ruling, the applicant would like to submit the following countering the submissions made from departmental authority: 1) Use of semi-colon between two entries makes the two sentences separate and they have to be read disjunctively. The departmental authorities have construed that entry number 146 in notification no. 1/2017-CT(Rates) applies only to product where cotton predominates by weight. Since the product for which classification is under dispute is not made up of cotton, it will not be classified under entry number 146. The description of entry number 146 In notification no 1/2017-CT(Rate) is reproduced below: Other carpets and other textile floor coverings, whether or not made up; such as Mats and mat

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mi-colon does not separate the entry and it is to be read conjunctively. still the impugned product will be classified under serial no 146 of the notification. It is submitted that the entry intends to cover carpets and other textile floor coverings. The entry uses the term such as and mentions specific products. It is submitted that it is a settled principle of interpretation that the items mentioned after the term such as are only illustrative in nature and are not exhaustive. a) Goodyear India Limited v. Collector of Customs, Bombay, 1997 (95) E.L.T. 450 (SC). = 1997 (9) TMI 100 – Supreme Court of India b) T.T.K, PHARMA LTD. 1993 (63) E.L.T. 446 (Tribunal) = 1992 (8) TMI 183 – CEGAT, NEW DELHI It is submitted that the mats and mattings with predomination of cotton is only an example. Also, there is one more product mentioned i.e. cotton rugs of handloom. Thus, cotton rugs is a separate item and the predomination of cotton does not apply to such article. Therefore, it can be interpre

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(S.C.) = 1993 (4) TMI 73 – SUPREME COURT OF INDIA b) Trimurti Weldmesh (P) Ltd. 1993 (64) ELT 419 (Tri-Del)= 1992 (11) TMI 171 – CEGAT, NEW DELHI approved by the Supreme Court in the Trimurti Weldmesh (P) Ltd. 1996 (82) E.L.T. A168 (S.C.) = 1995 (12) TMI 397 – SUPREME COURT 4) There is no res-judicata in taxation. It has been contended in para 6 of the departmental submission made during the hearing that in the pre-GST period the applicant was classifying the product under chapter heading 39249090 and thus now why is the applicant classifying the product under Chapter heading 5705. It is submitted that the applicant was under the impression that the product would be classifiable under chapter heading 3924. However, it was lately realised that the main ingredient in the product is PVC fibre which is a textile material. Detailed submission on the same has been made in the advance ruling application. Thus, the applicant now wants to obtain the ruling from the authority for ascertaining th

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ot paid due to incorrect interpretation, still the Central Excise authorities are empowered to recover the duty due and payable by an assessee by virtue of Section 11A. If an assessee has wrongly classified his goods, then it cannot be taken by an authority in respect of any assessment period will not be binding for subsequent periods. In view of above discussion, we find no merit in the. Appeal is dismissed. The above case has been upheld by the Supreme Court in the case of Micron Tips Pvt. Ltd. v. Collector- 1999 (106) ELT. A189 (S.C.) = 1998 (11) TMI 690 – SUPREME COURT The applicant also relies on the case of PERFECT REFRACTORIES 2005 (185) E.L.T. 163 (Tri. – Del.) = 2005 (2) TMI 597 – CESTAT, NEW DELHI wherein the mere wrong classification of the goods in question by the respondents at one stage, did not operate as estoppel/res judicata against them for claiming the classification under the correct tariff heading/sub-heading of the CETA. The relevant extract is as follows: 5. Mere

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urchase invoice is attached as annexure 2 The bill of entry clearly mentions the item as artificial turf (made of plastic raw material). The product has been classified under chapter heading 57033090 which covers CARPETS AND OTHER TEXITLE FLOOR COVERINGS, TUFTED, WHETHER OR NOT MADE UP. It is submitted that artificial turfs also made up of PVC fibres but is sewed on the backing fabric with the help of-specialized multi-needle sewing machines. This process is called tufting. Therefore, the product is classifiable under chapter heading 5703. However, in the case of product under dispute in the present case, there is no tufting carried out. In the present case, the PVC fibres are extruded and the pile is then bonded on to the backing material with the help of adhesives, Thus, the product is classifiable under chapter heading 5705. 03. CONTENTION – AS PER THE CONCERNED OFFICER The submission, as reproduced verbatim, could be seen thus- Submission of NIL date as signed on dt.05.02.2018 1. I

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ples have been provided to the respondent. The applicant also required to provide iii) What is the weight of cotton/or cotton fabric material. iv) Whether the above weight of cotton will be constant or change product to product or time to time ? v) The applicant has claimed in Para 2 of Annexure-I of their application that the prime raw material is PVC for their products. However. the applicant has no where mentioned the quantity in terms of weight of PVC and cotton which is crucial to decide the classification. vi) The applicant has mentioned their manufacturing process, however, it is not clear as to how the said process mentioned at Para 2 (a) and (b) of Annexure-1 is relevant to decide the classification. 2. It is observed from the applicant s submission that the product is manufactured using predominantly polyvinyl chloride in the manufacturing process. The stages of manufacture given by the applicant are as follows:- a) Under stage 1, P VC monofilamentyart with decitex ranging fr

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roduct/product-range and how the same merits classification under chapter heading 5704. 3. As per the GST Tariff, the products which are classifiable under 5705 have been clearly mentioned as other carpets and other textile floor covering, whether or not made up [such us mats, & mattings including bath Mats, where cotton predominates by weight, of handlooms, cotton rugs handlooms] . From the Annexure-1 submitted by the applicant, it is observed that they have clearly mentioned that the prime raw material being used for PVC carpet mats PVC (Poly vinyl Chloride). However, the requirements of chapter 5705, are such that cotton should predominate by weight. In these circumstances, it is not clear as to how the product of Applicant can be classified under CH 5705. 4. The classification under Chapter Heading 3924 and Chapter heading 5705 are mutually exclusive as Chapter heading 3924 is for certain articles of plastics whereas Chapter heading 5705 is for articles of cotton. However, the

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sehold articles and hygienic or toilet articles of plastic. If their product qualify under CH. 5705 as to why they were earlier classifying the same under CH 39249090 which is mainly for household or hygienic articles of plastics. 7. Since the applicant has not made a full disclosure of relevant facts, as discussed above, it appears that the application deserves to be rejected under the provisions of Section 98 of the CGST, Act, 2017 8. The above submissions are made only as preliminary submissions about the admissibility of the application and detailed submissions would be filed at a later Mage. PRAYERS Since the applicant has not provided the vital information as discussed above, necessary to decide the issue, it is prayed that the application may be rejected at this stage only. Additional Written Submissions or NIL date as received on dt. 05.03.2018 In addition to the submissions made on the application of M/s. National Plastic Industries Ltd., in respect of advance ruling, the depa

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fibers are extruded and the pile is then bonded on to the backing material with the help of adhesives, hence the product is classifiable under CH 5705, so it is not understood why the applicant has submitted the said sample, which has no bearing with the instant case. 2]. Further, they were again emphasizing that their product namely PVC carpet should be classifiable under chapter 5705. However, chapter 5705 clearly states that other carpets and other textile floor covering, whether or not made up; such as mats, & mattings including bath Mats, where cotton predominates by weight, of handlooms, cotton rugs handlooms , which they themselves agreed that as already mentioned in point No. 2 of ANNEXURE-1 of their application, the prime raw material being used for their product is polyvinyl chloride. However, it is again mentioned by he applicant that they have relied on various textile dictionaries and encyclopedia to ascertain the meaning of term textile, as the term textile or textil

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following case laws for the word such as that this word is only illustrative in nature and is not exhaustive. i] Goodyear India Limited v. Collector of Customs, Bombay, 1997 (95) ELT, 450 (S.C) = 1997 (9) TMI 100 – Supreme Court of India ii] T.T.K. Pharma Ltd. 1993 (63) ELT 446 (Tribunal) = 1992 (8) TMI 183 – CEGAT, NEW DELHI iii] Jalal Plastic industries 1981 (8) ELT 653(Guj) = 1980 (12) TMI 51 – HIGH COURT OF GUJARAT AT AHMEDABAD iv] M/s. Varroc Engineering Pvt. Ltd. 2015 (10) TMI 54-CESTAT Mumbai It is observed that the applicant s intention is that the mats and mattings with predomination of cotton is only an example. Also, there is one more product mentioned i.e. cotton rugs of handloom. Thus, cotton rug is a separate item and the predomination of cotton does not apply to such article. Therefore, it can be interpreted that the predomination of cotton will only apply to mats and mattings, including bath mats. Therefore, by way of the example, the scope of the other textile floor c

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le under GST regime. The applicant has failed to provide any reasons as to how the said case law will be applicable under GST regime. 7] Further, from the enquiries made with the trade, it is learnt that the PVC carpet is classified under Custom CHSH 3918 which reads as under Floor coverings of plastics, whether or not self-adhesive, in rolls or in the forms of tiles; wall or ceiling coverings of plastics The explanatory notes provided under each HSN is as following: – 3918: The said HSN covers Floor coverings of polymers of vinyl chloride in rolls or forms of tiles. In the present case, primary raw material used in the manufacturing the goods in consideration is PVC , hence a view can be formed that the goods are specifically classified in the said entry. It appears that Chapter heading 5705 covers carpets and textile floor coverings, and not PVC, which is the main raw material used by the applicant. 8] In view of the above, it appears that the product of applicant should be rightly c

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rocess once again – a) Under Stage 1, PVC monofilament yarn with decitex ranging from 1200 to 2800 and filament diameter range 0.38 to 0.75 mm is extruded through a perforated dis plate using T-die extrusion. Extrusion is done through 3 to 4 parallel rows along the entire width of T-die and the vertically extruded yarn immediately falls on a water bed to form a non-woven carpet pile. Also, referred to as PVC web, non-woven carpet pile is taken up in a horizontal direction on a roller and wound up in rolls. Pile height of the carpet can be varied by changing the process parameters, usually in the range of 8 mm to 16 mm. b) Under Stage 2, the web formed in Stage 1 is impregnated with a lamination of clear coat of liquid PVC and is further made to fall over the liquid PVC layer on a conveyer belt, Then it passes through the heated conveyor oven to solidity the liquid PVC backing to the web. c) The resultant product is a product of running length. It is then cut into Size as specified by t

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r other process into Shapes which are retained on the removal of the external influence. Throughout the Nomenclature any reference to plastics also includes vulcanised flbre. The expression, however. does not apply to materials regarded as textile materials of Section XI. The applicant has laid claim to the Customs Tariff Heading (CTH) 5705 as being applicable to the impugned product. Chapter 57 falls in Section Xl of the scheme of the Customs Tariff, Section Xl is about TEXTILES AND TEXTILE ARTICLES and Chapter 57 is about Carpets and other textile floor coverings . With the understanding that the impugned product is composed only of PVC monofilament yarn and liquid PVC, we look at the HSN Notes to Section XI which say thus Notes, 1.- This Section does not cover : (h) Woven, knitted or crocheted fabrics. fells or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof of Chapter 39, PVC falls in Chapter 39, more specifically Heading 39.04, The impugned

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5 which is claimed as being applicable. The case laws being buttressed in respect of the applicability of the Heading 5705 also need no discussion as to their applicability or otherwise. However, we would like to observe herein that we are not at all disagreeable to the point that there are man-made textiles but the same are not required to be referred to here in view of the impugned product being clearly classifiable under Chapter 39 as per discussions held hereinabove. Now as can be seen that the applicant s query is in respect of the classification of the PVC floor mat and the applicable rate of GST on the same, we would now move on to decide the rate on the impugned product. There is no specific entry in the Schedule for goods exempted from GST as found in the Notification no. 2/2017-Central/State Tax (Rate) which would cover the impugned product. In the Schedule for goods taxable to GST at various rates as found in the Notification no. 1/2017-Central/State Tax (Rate), the followin

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following products as under – 3918 FLOOR COVERINGS OF PLASTICS, WHETHER OR NOT SELF-ADHESIVE, IN ROLLS OR IN THE FORM OF TILES; WALL OR CEILING COVERINGS OF PLASTICS, AS DEFINED IN NOTE 9 TO THIS CHAPTER 3918 10 – Of polymers of vinyl chloride: 3918 10 10 Wall or ceiling coverings combined with kg. 10% – knitted or woven fabrics, nonwovens or felts 3918 10 90 Other 3918 90 – Of other plastics : 3918 90 10 Floor coverings of linoxyn 3918 90 20 Wall or ceiling coverings combined with kg. 10% – knitted or woven fabrics, non wovens or felts 3918 90 90 Other Note 9. For the purposes of heading 3918, the expression wall or ceiling coverings of plastics applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured design-primed or otherwise decorated. From the details of the Tariff Head

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2018 (5) TMI 1281 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 247 (All.) – Extension of time period for revising of GST Tran-1 – application of petitioner was not entertained on the last date i.e. 27.12.2017 – Held that: – the respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner – petition allowed. – WRIT TAX No. – 555 of 2018 Dated:- 2-4-2018 – Mr. Krishna Murari And Mr. Ashok Kumar, JJ. For The Petitioner : Vishwjit For The Respondent : C.S.C., A.S.G.I., Gaurav Mahajan ORDER List and connect along with Writ Tax No.-422 of 2018. Hea

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on, the electronic system of the respondent no.2 did not respond, as a result of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time. Learned counsel for the revenue prays for and is allowed two weeks time to file a counter affidavit. List this matter on 20.04.2018. In the meantime, the respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They will also ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained for use of the cre

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2018 (7) TMI 261 – CESTAT KOLKATA – TMI – Demand of service tax alongwith equal amount of penalty u/s 78 – case of appellant is that the demand raised is already paid, which has not been considered while raising demand – Held that:- All the supporting documents were filed before the Adjudicating Authority and have also been filed before me, but the same were not filed before the lower appellate authority. Therefore, it would be appropriate to remand the matter to the lower appellate authority to consider the grounds of appeal filed by the appellant before the Tribunal – Appeal allowed by way of remand. – Appeal No.ST/75458/2018 – FO/76183/2018 – Dated:- 2-4-2018 – Shri P.K. Choudhary, Member (Judicial) Shri K.K. Banerjee, Advocate for the for the Appellant (s) Shri S.S. Chattopadhyay, Suptd.(AR) Respondent (s) ORDER Per Shri P.K. Choudhary 1. Heard both sides and perused the appeal records. 2. Ld. Commissioner (Appeals) vide the impugned order has allowed the Revenue s appeal and conf

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ement has not been considered while quantifying the Service Tax by the department. Therefore, I find that adjudicating authority without giving any proper-findings has allowed the abatement which is nothing but travelled beyond the scope of show cause notice. In this regard, I find that in the decision of CCE, Bhubaneshwar-I vs. Champdany Industries Ltd. [2009 (241) E.L.T. 481 (S.C.)] wherein it was held, inter alia, Apart from that, the point on Rule 3 which has been argued by the learned counsel for the Revenue was not part of its case in the show cause notice. It is well settled that unless the foundation of the case, is made out in the show cause notice, Revenue cannot in Court argue a case not made out in its show cause notice. {See: Commissioner of Customs, Mumbai v. Toyo Engineering India Ltd. – (2006) 7 SCC 592, para 16} The aforesaid decision by the Hon ble Apex Court makes it clear that under no circumstances, no decision should go beyond the scope of notice. Similar approach

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operly in deciding the case in its true perspective and dropped a substantial portion of the demand as raised in the impugned show cause notice without any clear findings and without any proper reason which is a gross violation on his part and there is lot of infirmity in the said order. 6.3. As the respondent party also failed to submit any cross-objection and even did not desire any time to submit the same at the time of personal hearing before me, therefore it can be infer that appellant has nothing to say on their party and accepted the contention/grounds of appeal of the department. I also find that without any counter argument there is no reason to uphold the order where there is no proper findings towards revision of the tax demand raised by the department. Therefore, I find that the entire demand of tax along with interest and penalty is required to be confirmed and I fully accept the grounds of appeal filed by the department. Hence, I modify the order passed by the adjudicatin

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2018 (10) TMI 1236 – ALLAHABAD HIGH COURT – 2018 (17) G. S. T. L. 377 (All.) – Detention of goods with vehicle – production of e-way bill – respondent has directed the petitioner to appear and file his reply before him on 28.03.2018 at 11-00 a.m. whereas the impugned seizure order has been passed on 27.03.2018 – Held that:- The impugned seizure order cannot sustain in the eyes of law as the same has been passed ignoring the fact that the time and date has been given by the respondent no. 2 to the petitioner for appearance and for production of the relevant documents on 28.03.2018, whereas the order has been passed on a day before the date allowed by the respondent no. 2.
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Also, while passing the impugned order dated 27.03.2018 no time has been mentioned by the respondent no. 2 whereas while issuing notice/detention memo he has specifically mentioned the time. This clearly goes to show the ill intention on the part of the respondent no. 2.
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The seizure order dated 27.03.2018

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n order from a party, which is also registered, for supply of certain tyres and tubes. In pursuance of the purchase order received, the consignment was booked by the petitioner for transportation from Allahabad to Mirzapur. It is claimed by the petitioner that requisite documents were accompanied during the course of movements of the goods, however, the Assistant Commissioner (Incharge), Commercial Tax, Mobile Squad, Unit-1, Mirzapur, U.P. has intercepted the goods on 27.03.2018 and has issued a notice/detention memo under Section 129(1) of the Act. In the said notice while mentioning the date respondent no. 2 has also mentioned time being 7-30 a.m. The petitioner was directed to appear before the respondent no. 2 on 28.03.2018 at 11-00 a.m. in his office. According to the petitioner, he was not aware about the requirement of E-Way Bill for the purposes of transportation of goods from one place to another place within the State of U.P.. The claim of the petitioner is that he has down l

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order has been passed on a day before the date allowed by the respondent no. 2. We have also noticed that while passing the impugned order dated 27.03.2018 no time has been mentioned by the respondent no. 2 whereas while issuing notice/detention memo he has specifically mentioned the time. This clearly goes to show the ill intention on the part of the respondent no. 2. From perusal of the record, we find that the goods were transported from one place to another within the State of U.P. and were accompanied by the requisite documents and requisite E-Way Bill has also been produced by the petitioner before the respondent no. 2 before the date fixed for reply. In view of the aforesaid fact, we have no other option but to allow the present writ petition and to quash the seizure order as well as consequential notice issued under Section 129(3) of the Act. In view of above, the seizure order dated 27.03.2018 passed by the respondent no. 2 as well as consequential notice issued under Section

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Customs – 23/2018 – Dated:- 2-4-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS CHENNAI VIII (GENERAL) CUSTOM HOUSE, NO.60 RAJAJI SALAI, CHENNAI – 600 001 Telephone: 25254444 – FAX: 25224622 www. chennaicustoms. gov. in F.No.S.Misc.09/2018 Sys Unit Dated: 02/04/2018 PUBLIC NOTICE. 23/2018 Sub: ICES Advisory 11/2018 (Budget Changes) – Implementation of revised Assessable value for IGST & GST Cess calculation Reg. *********** Kind reference of Importers/ Customs Brokers is invited to amendments introduced in Finance Bi 1,2018 to introduce new sections 3(8A) and 3(10A) of Customs Tariff Act, 1975 to determine assessable value for calculation of IGST and GST Compensation Cess on Ex Bond Clearance. 2 If the goods are sold to other person durin

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Refund of ITC – Goods and Services Tax – Started By: – Vishal mandaviya – Dated:- 1-4-2018 Last Replied Date:- 2-4-2018 – I'm cotton (hsn: 5201) trader,Can I claim refund of ITC?I have more than 8

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Goods and Services Tax – GST – Dated:- 31-3-2018 – The e-way Bill System for Inter-State movement of goods across the country is being introduced from 01st April 2018. Few clarifications regarding the new e-way bill system are as follows: Situation: -Consider a situation where a consignor is required to move goods from City X to City Z. He appoints Transporter A for movement of his goods. Transporter A moves the goods from City X to City Y. For completing the movement of goods i.e. from City Y to City Z, Transporter A now hands over the goods to Transporter B. Thereafter, the goods are moved to the destination i.e. from City Y to City Z by Transporter B. How would the e-way bill be generated in such situations? Clarification : -It is clari

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Goods and Services Tax – Started By: – SAFETAB LIFESCIENCE – Dated:- 31-3-2018 Last Replied Date:- 31-3-2018 – Dear Experts, A company's Raw Materials got damaged/lost due to fire accident in August, during GST regime. The materials purchased prior to July and Cenvat availed got fired and totally lost. Now, they are about to get insurance claim and insurance company insisting to reverse the input duty (Cenvat) availed for the materials which got fired and lost totally. What amount they have

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Goods and Services Tax – E-Way Bill System User Manual for SMS Operations – TMI Updates – Highlights

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Goods and Services Tax – E-Way Bill System FAQ – The common portal for generation of e-way bill is https://ewaybillgst.gov.in – TMI Updates – Highlights

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Goods and Services Tax – GST – Dated:- 31-3-2018 – E-Way Bill System User Manual for API Interface (Site-to-Site integration) 1. Introduction 1.1 Background Introduction of Goods and Services Tax (GST) across India with effect from 1st of July 2017 is a very significant step in the field of indirect tax reforms in India. For quick and easy movement of goods across India without any hindrance, all the check posts across the country are abolished. The GST system provides a provision of e-Way Bill, a document to be carried by the person in charge of conveyance, generated electronically from the common portal. To implement the e-Way Bill system, ICT based solution is required. Hence, as approved by the Goods and Services Tax (GST) Council, a web based solution has been designed and developed by National Informatics Centre and it is being rolled out for the use of taxpayers and transporters. The API interface based mechanism is also enabled for the tax payers to generate the e-way bills di

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ir automated system to call the EWB system to generate, update and pull the data related to their e-way bills. 2.1 Benefits These APIs can be used by the Tax Payers or Transporters or GST Suvidha Providers. The tax payers or transporters can have the following benefits by having API interface with their systems: Duplicate or double entry of invoice can be avoided. Generally, the employees of the tax payers enter the sales details in their computerised system and generate the invoice. After that they will come to e-way bill system and generate the e-way bill. Mistakes while generating e-way bill can be avoided. In a hurry to generate the e-way bill, the employee may do a mistake in data entry of e-way bill form, resulting in generation of incorrect e-way bill. Two prints of invoice and e-way bill can be avoided. That is, transporter or driver of the vehicle can be given invoice print only and on that invoice print, the e-way bill number can be written. In manual process, the tax payer c

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cess Read the API related documents After logging into the e-way bill system, the tax payer or transporter has to select the For API option under Registration menu. Enter the request details – domain name, static IP, etc. On submission, the EWB system generates the Client_Id, Client_Secret, UserName and Password and displays to the tax payer Using this, IT team of the tax payer will change or modify their automated system The tax payer will test modified system from his pre-production system with EWB pre-production system After thorough testing by the tax payer with all types of activities, at least 200 activities, he will be enabled to move to production. 2.4 Interfacing examples 2.4.1 API Interface for Tax Payer system – One of the ways of interfacing Note: This is one sample method/process of interfacing the EWB API into tax payer system. However, the tax payer can decide his process/method as per his business needs. No need to follow this only. • The Tax payer enters invoice d

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bills assigned to him using EWB API and stores into his system. • Before movement of goods, transporter enters vehicle no. for his LR and saves in his system • Now, Transporter system calls EWB system with EBN No. and other details requesting to update Part B of particular e-way bill. • EWB system after authentication and verification of details, updates vehicle details and gives ACK. • Transporter system updates this ACK in his system and prints the Trip sheet or manifesto. • Now, Transporter moves the goods along with this trip sheet or manifesto. 3. List of E-Way Bill API Services/Methods Sl. No. API Service API Description Response (data) Applicable To 1. Authenticate Authenticate with the credential to access the APIs Token Tax Payer, Transporter, Suvidha Provider 2. Get e-Way Bill Get the e-Way Bill details based on EWB Number EWB Object, Vehicle details Tax Payer, Transporter, Suvidha Provider 3. Get Consolidated E-Way Bill Get the Consolidated e-Way Bil

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Ref_Uniq_No Tax Payer, Transporter, Suvidha Provider 9. Cancel E-Way Bill Cancel the e-Way Bill EWB_No, Date, Ref_Uniq_No Tax Payer, Transporter, Suvidha Provider 10. Reject E-Way Bill Reject the e-Way Bill EWB_No, Date, Ref_Uniq_No Tax Payer, Suvidha Provider 11. Generate Consolidate E-Way Bill Generate Consolidated e-Way Bill CEWB_No, Date Tax Payer, Transporter, Suvidha Provider 4. Authentication API To access the API, application should first authenticate using the credentials shared and get the access token issued. Same access token to be used to access subsequent APIs. Access token will be configured to expire after 360 minutes. On expiry, same authentication API needs to be invoked to get new Access Token issued. The API header information is used for authentication and authorization purpose. 5. Service Request API To access the service requests like generate e-way bill, update vehicle, cancel e-way bill, the user application should have the valid authentication token. With the

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