Author: admin_gst

The Arunachal Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2018.
30/2018-State Tax Dated:- 4-9-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 30/2018-State Tax
The 4th September, 2018
No. GST/23/2017/Vol-I.-In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rule 22, in sub-ru

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ule (5), after the words "completely knocked down condition", the words "or in batches or lots" shall be inserted.
5. In the said rules, in rule 89, in sub-rule (4), for clause (E), the following clause shall be substituted, namely :-
'(E) "Adjusted Total Turnover" means the sum total of the value of-
(a) the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services ; and
(b) the turnover of zero-rated supply of services determined in terms of clause (D) above and non zero-rated supply of services, excluding-
(i) the value of exempt supplies other than zero-rated supplies; and
(ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period'.
6. In the said rules, with effect from the 23rd October, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely :-
&quot

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India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272 (E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R 1299 (E), dated the 13th October, 2017".
7. In the said rules, in rule 138A, in sub-rule (1), after the proviso the following proviso shall be inserted, namely :-
"Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01".
8. In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely :-
"FORM GST REG-20
[See rule 22(4)]
Reference No. –
Date –
To
Name
Address
GSTIN/UIN
Show Cause Notice No.
Date-
Order for dropping the proceedings for cancellation

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s of goods/capital goods sent to job worker and received back
1. GSTIN –
2. (a) Legal name –
(b) Trade name, if any –
3. Period : Quarter – Year –
4. Details of inputs/capital goods sent for job work (includes inputs/capital goods directly sent to place of business/premises of job worker).
GSTIN/State in case of unregistered job-worker
Challan No.
Challan date
Description of goods
UQC
Quantity
Taxable value
Type of goods (Inputs/capital goods)
Rate of tax (%)
Central tax
State/UT tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
5. Details of inputs/capital goods received back from job worker or sent out from business place of job work.
(A) Details of inputs/capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes :
GSTIN/State of job worker if unregistered
Challan No. issued by job worker under which goods have been received back
Date of challan issued by job worker under which goods have been rece

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worker and subsequently supplied from premises of job worker; and losses and wastes :
GSTIN/State of job worker if unregistered
Invoice No. in case supplied from premises of job worker issued by the Principal
Invoice date in case supplied from premises of job worker issued by the Principal
Description of goods
UQC
Quantity
Original challan no. under which goods have been sent for job work
Original challan date under which goods have been sent for job work
Nature of job work done by job worker
Losses & wastes
UQC
Quantity
1
2
3
4
5
6
7*
8*
9
10
11
Instructions :
1. Multiple entry of items for single challan may be filled.
2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table (B) are optional.
3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job wo

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l year
A
Supplies made to un-registered persons (B2C)
B
Supplies made to registered persons (B2B)
C
Zero rated supply (Export) on payment of tax (except supplies to SEZs)
D
Supply to SEZs on payment of tax
E
Deemed Exports
F
Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)
G
Inward supplies on which tax is to be paid on reverse charge basis
H
Sub-total (A to G above)
I
Credit Notes issued in respect of transactions specified in (B) to (E) above (-)
J
Debit Notes issued in respect of transactions specified in (B) to (E) above (+)
K
Supplies/tax declared through Amendments (+)
L
Supplies / tax reduced through Amendments (-)
M
Sub-total (I to L above)
N
Supplies and advances on which tax is to be paid (H + M) above
5
Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year
A
Zero rated supply (Export) without payment of tax
B
Supply to SEZs withou

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and inward supplies liable to reverse charge but includes services received from SEZs)
Inputs
Capital Goods
Input Services
C
Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed
Inputs
Capital Goods
Input Services
D
Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed
Inputs
Capital Goods
Input Services
E
Import of goods (including supplies from SEZs)
Inputs
Capital Goods
F
Import of services (excluding inward supplies from SEZs)
G
Input Tax credit received from ISD
H
Amount of ITC reclaimed (other than B above) under the provisions of the Act
I
Sub-total (B to H above)
J
Difference (I – A above)
K
Transition Credit through TRAN-I (including revisions if any)
L
Transition Credit through TRAN-II
M
Any other ITC availed but not specified above
N
Sub-total (K to M above)
O
Total ITC availed (I+ N

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I
Difference (G-H)
J
ITC available but not availed on import of goods (Equal to I)
K
Total ITC to be lapsed in current financial year (E + F + J)




Pt. IV
Details of tax paid as declared in returns filed during the financial year
9
Description
Tax Payable
Paid through cash
Paid through ITC
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
7
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Other
Pt. V
Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
Description
Taxable Value
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
10
Supplies / tax declared through Amendments (+) (net of debit notes)
11
Supplies / tax reduced through Amendments (-) (net of credit notes)
12
Reversal of ITC availed during previous financial year
1

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ry of outward supplies
HSN Code
UQC
Total Quantity
Taxable Value
Rate of Tax
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
7
8
9
18
HSN Wise Summary of Inward supplies
HSN Code
UQC
Total Quantity
Taxable Value
Rate of Tax
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
7
8
9
19
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
Verification :
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best on my knowledge and belief and nothing has been cncealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Signature
Name of Authorised Signatory
Designation/Staus
Place :
Date :
Instruction :-
1. Terms used :
a. GSTIN : Goods and Services Tax Identification Number
b. UQC : Unit Quantity Code
c. HSN : Harmonized System of Nomenclatur

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d shall be declared here. These will include supplies made through E-Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details.
4C
Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details.
4D
Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
4E
Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details.
4F
Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be dec

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g up these details.
4K & 4L
Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details.
5A
Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details.
5B
Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
5C
Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details.
5D, 5E and 5F
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Tabl

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issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis.
4. Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows :
Table No.
Instructions
6A
Total input tax credit availed in Table 4A of FORM GSTR-3B for the taxpayer would be auto-populated here.
6B
Aggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then rec

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ITC availed is to be classified as ITC on inputs and capital goods. Table 4(A)(1) of FORM GSTR-3B may be used for filling up these details.
6F
Details of input tax credit availed on import of services (excluding inward supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR-3B may be used for filling up these details.
6G
Aggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details.
6H
Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here.
6J
The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero.
6K
Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downw

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pplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-I.
8B
The input tax credit as declared in Table 6B and 6H shall be auto-populated here.
8C
Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.
8E & 8F
Aggregate value of the input tax credit which was available in FORM GSTR-2A(table 3 & 5 only) but not availed in any of the FORM GSTR-3B returns shall be decl

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ember 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows :
Table No.
Instructions
10 & 11
Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.
12
Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year, whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.
13
Details of ITC for goods or services received in the previous financial year but ITC for the same was av

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claims.
15E, 15F, & 15G
Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here.
16A
Aggregate value of supplies received from composition taxpayers shall be declared here. Table 5 of FORM GSTR-3B may be used for filling up these details.
16B
Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act shall be declared here.
16C
Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here.
17 & 18
Summary of supplies effected and received against a particular HS

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lared in returns filed during the financial year
Description
Turnover
Rate of Tax
Central Tax
State/UT Tax
Integrated tax
Cess
1
2
3
4
5
6
7
6
Details of Outward supplies on which tax is payable as declared in returns filed during the financial year
A
Taxable
B
Exempted, Nil-rated
C
Total
7
Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) declared in returns filed during the financial year
Description
Taxable Value
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
A
Inward supplies liable to reverse charge received from registered persons
B
Inward supplies liable to reverse charge received from unregistered persons
C
Import of services
D
Net Tax Payable on (A), (B) and (C) above
8
Details of other inward supplies as declared in returns filed during the financial year
A
Inward supplies from registered persons (other than 7A above)
B
Import of Goods
Pt.III
Details of tax p

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ess
Interest
Pt. V
Other Information
15
Particulars of Demands and Refunds
Description
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
Interest
Penalty
Late Fee/Others
1
2
3
4
5
6
7
8
A
Total Refund claimed
B
Total Refund sanctioned
C
Total Refund Rejected
D
Total Refund Pending
E
Total demand of taxes
F
Total taxes paid in respect of E above
G
Total demands pending out of E above
16
Details of credit reversed or availed
Description
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
A
Credit reversed on opting in the composition scheme (-)
B
Credit availed on opting out of the composition scheme (+)
17
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
Verification :
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output t

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es net of debit notes/credit notes, net of advances and net of goods returned for the entire financial year shall be declared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling up these details.
6B
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here.
7A
Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7B
Aggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7C
Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details.
8A
Aggregate value

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tward supplies) of FORM GSTR- 4 of April to September of the current financial year or upto the date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.
5. Part V consists of details of other information. The instruction to fill Part V are as follows :
Table No.
Instructions
15A, 15B, 15C, and 15D
Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims.
15E, 15F, and 15G
Aggregate value of demands of tax

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In Re: M/s. Crown Beers India Private Limited
GST
2018 (12) TMI 843 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2019 (21) G. S. T. L. 93 (A. A. R. – GST), [2019] 67 G S.T.R. 102 (AAR)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 4-9-2018
GST-ARA-31/2018-19/B-102
GST
SHRI B.V. BORHADE, AND SHRI 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 “the CGST Act and MGST Act”] by Crown Beers India Private Limited, the applicant, seeking an advance ruling in respect of the following questions.
i. The applicant incurs to the PIL a fixed fee and costs specified in Schedule II to the Agreement as a consideration for supply of Products. Supply of Products, being in the nature

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CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / MGST Act would be mentioned as being under the “GST Act”.
02 FACTS AND CONTENTION – AS PER THE APPLICANT
The submissions, as reproduced verbatim, could be seen thus-
STATEMENT OF THE RELEVANT FACTS HAVING A BEARING ON THE QUESTIONS:
1. Crown Beers India Private Limited (“Applicant') is a company incorporated under the provisions of the Companies Act, 1956. The applicant has entered into a Tie-up Agreement (“Agreement) with Privilege Industries Limited (“PIE) whereby PIL to brew / manufacture, package and supply beer (*Products), as specified under the Agreement, from the Bottling Unit to buyers / distr

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facilities and inputs, in compliance with the standards prescribed under the Agreement, for the purpose of manufacturing the Products;
ii. Carrying out all the processes required for brewing / manufacturing, Bottling and packing of the Products;
iv. Maintaining physical stock of Products in the Bottling Unit or in bonded or other warehouses; and Preparation of sales invoices, ensuring timely dispatches and delivery of the Products to buyers/ distributors in the territory identified by the Crown.
b. The PIL would be responsible for carrying out its obligations under this Agreement in a timely manner and in accordance with the directions and instructions of Crown (Clause 2.2 of the Agreement).
c. The PIL shall manufacture the Products in terms of the Agreement in strict compliance with the policies, operating procedures and quality and performance Parameters and standards prescribed by Crown (Clause 5.1 of the Agreement). Crown Would be entitled to specify, inter alia, as part

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lated and payable in accordance with this Agreement (Clause 2.3 of the Agreement). The aforesaid fixed fee is calculated after considering the following costs / incurred by PIL:
i. Cost of all raw materials and ingredients used to manufacture the Products, based upon parameters agreed under the Agreement on actual price basis;
ii. Labor and manpower cost upon actual cost, based upon parameters Agreed under the Agreement;
iii. cost of consumables towards boiler fuel, cost (initially furnace oil and Later rice husk/briquette), demineralised water, carbon dioxide, effluent treatment plant, Water treatment plant, laboratory supplies, inkjet printers, ink and any other consumables which is consumed in routine working of the Bottling Unit;
iv. Power cost based upon parameters agreed under the Agreement on Actual price basis;
V. Bottling fee (including without limitation franchise fee and label Registration charges) that may be levied by the excise department of the State of Ma

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e Deposited (Clause 7. 1 of the Agreement). Fixed fee (including all costs specified in Schedule Il to the Agreement) shall be paid or incurred from the Account (Clause 7.2 & 7.3 of the Agreement). The proceeds from the sale of Products shall be credited into the Account (Clause 7.4 of the Agreement).
h. Any credits, subsidies, benefits, refunds, whether monetary or otherwise, received by PIL in relation to costs or amounts receivable by Products pursuant to Schedule Il (Cost Subsidies) shall be to Applicant's benefit and the Applicant may elect, at its sole discretion, to deduct or adjust the same from the amounts payable by the Applicant to PIL under the Agreement (Clause 3.5 of the Agreement).
3. The Applicant is filing the instant application for advance ruling under Section 97 (1) of the Maharashtra Goods and Services Tax Act (hereinafter referred to as the 'MGST Act) Read with Section 96 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the 'CGST Act

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ervices Tax (hereinafter referred to as the 'CGST') under-Section 9(1) of the CGST Act/ Maharashtra Goods and Service Tax (hereinafter referred to as the MGST') under Section (1) of the MGST Act / Integrated Goods and Service Tax (Hereinafter referred to as the 'IGST') under Section 5 (1) of the IGST Act can be levied on the above mentioned consideration paid for supply of alcoholic liquor for human consumption ?
1. In this question, the Applicant has sought an advance ruling on whether CGST / MGST / IGST can be levied on the payment of aforesaid fixed fee received by the PIL as a consideration for brewing / manufacturing, packing and supply of Products i.e. alcoholic liquor for human consumption.
2. In this regard, reference may first be made to the amendments introduced by the Constitution (One Hundred and First Amendment) Act, 2016. By way of this constitutional amendment, Article 246A and Article 269A were introduced in the Constitution of India to authorize the Parliament and t

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he Central Government as well as respective State Governments, including by the State Government of Maharashtra. In the instant case, the Applicant is concerned with the provisions of the CGST Act, the IGST Act and the MGST Act. The CGST Act provides for provisions for levy and collection of GST on intra-State supply of goods and services or both by the Central Government. Under the CGST Act, Section 9 (1) specifically provides for the levy of CGST on “all intra- State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption”. Similarly, the MGST Act provides for provisions for levy and collection of GST on intra-State supply of goods or services or both by the State Government of Maharashtra. Under the MGST Act, Section 9 (1) specifically provides for the levy of MGST on “all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption”. As far as the IGST Act is concerned, the same provi

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ST/MGST/IGST respectively is on the 'supply 'of goods or services or both. The expression supply' is defined under Section 7 of the CGST Act / MGST Act to include, inter alia, “all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course of furtherance of business”. Section 2 (21) of the IGST Act has specified that the expression supply 'shall have the same meaning as assigned to it in Section 7 of the CGST Act. Therefore, for the purposes this application for advance ruling, reference to supply' in terms of the CGST Act should henceforth be read to be reference to supply' in terms of the IGST Act as well.
6. Based on a reading of the scope of supply under the CGST Act/MGST Act/IGST Act provided above, it is not disputed by the Applicant that the transaction undertaken by PIL falls within the definition of supply under the respective legislations. Th

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Il to the Agreement, which includes, inter alia, the cost of procuring raw materials and ingredients, power cost and manpower cost, required for brewing/ manufacturing, packing and supplying Products. The said costs are essentially a consideration charged by the PIL on Applicant for supplying Products i.e. alcoholic liquor for human consumption.
8. Based on a conjoint reading of the provisions relating to levy of CGST/MGST/IGST and the provisions relating to scope of 'supply under the CGST Act/MGST Act / IGST Act, it is humbly reiterated by the Applicant that supply of alcoholic liquor for human consumption is excluded from the very purview of taxability at the threshold itself. Furthermore, it is submitted that there is no Constitutional authority at all to levy GST on any form of supply of alcoholic liquor for human consumption in terms of Article 366 (12A) of the Constitution of India.
9. In addition to the above mentioned submissions, the Applicant would like to point out that pr

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clude every aspect of supply of alcoholic liquor for human consumption from tax under the GST legislations, be it supply of goods or supply of services.
10. Reliance in this regard is placed on the settled position in law that taxing statutes are to be strictly construed i.e. a taxing statute has to be looked at merely in terms of its language and there is no room for any intendment. The reasoning behind such construction of taxing statutes is that there is no concept of equity in taxation law. This principle has been upheld by the Hon'ble Supreme Court in a series of judgments, including by Constitutional Bench of the Hon'ble Supreme Court in Hansraj Gordhandas v. HH Dave, (1969) 2 SCR 253 = 1968 (9) TMI 112 – SUPREME COURT OF INDIA as well as in Sales Tax Commissioner v. Modi Sugar Mills, AIR 1961 SC 1047 = 1960 (10) TMI 65 – SUPREME COURT OF INDIA.
11. In light of the above mentioned rule of construction relating to taxing statutes, it is humbly submitted that the language of Arti

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to be a supply of services” and, therefore, the activities carried out by PIL on goods obtained from suppliers nominated by the Applicant shall be leviable to CGST/MGST/IGST as a 'supply of service'.
In this regard, it is firstly submitted that in the instant facts, the PIL is not working on another person's goods. This is a case where the PIL purchases the required materials on their own and then manufactures and packs Products out of such goods. Therefore, it cannot be said to be '”any treatment or process which is applied to another person's goods”.
In any case, it is humbly submitted by the Applicant that merely because any treatment/process applied to another person's goods is deemed to be a service under CGST Act / MGST Act/ IGST Act, it cannot be implied that the process of brewing / manufacturing, packing and supplying of Products using the raw materials from suppliers specified by the Applicant shall be covered within the scope of 'supply' under CGST Act/MGST Act/1GST Act.

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t of the above mentioned provisions, it is summarized that even if activity undertaken by the PIL can be deemed to be a 'supply of service' under the concerned statutes, there shall be no levy of GST on the same as not only is there is no statutory backing to the said levy in the first place, the Constitution of India specifically excludes taxes on alcoholic liquor for human consumption from the definition of GST.
13. In this regard, the Applicant places reliance on the well-settled position of law that a thing which cannot be done directly cannot be done indirectly. Accordingly, it is respectfully contended by the Applicant that something which is not constitutionally / statutorily permissible, the same cannot be justified by relying on the language of the Schedule to the relevant statute. To explain the said submission in the context of the instant factual scenario, it is submitted by the Applicant that levy of GST on supply of alcoholic liquor for human consumption is expressly exc

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t be done directly cannot be done indirectly”. Relying on these judgments, it is humbly contended by the Applicant that once the supply of alcoholic liquor is excluded from the very definition of GST under the Constitution of India as well as from the charging provisions levying CGST / MGST / IGST under the CGST Act/ MGST Act/IGST Act, there is a total bar on imposing GST on such a supply in any form, including by way of creating a deeming fiction.
14. In view of the above mentioned submissions, the Applicant humbly submits that the consideration received by PIL as fixed fee and costs specified in Schedule Il to the Agreement is in the nature of consideration for supply of alcoholic liquor for human consumption' which is excluded from the ambit of GST by virtue of the specific exclusion provided for in the Constitution of India as well the charging provisions under the CGST Act, MGST Act and the IGST Act. Therefore, it is the Applicant's contention that there shall be no levy of CGST/

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bly submitted that if brewing, bottling and supplying Beer i.e. alcoholic liquor for human consumption is considered to be a taxable supply, it could potentially fall within the ambit of manufacturing services on physical inputs owned by others i.e. services by way of job work.
In the present case, all the activities under consideration i.e. brewing, bottling and supplying Beer are in relation to Beer which is classifiable under Customs Tariff Item 2203 00 00 of the First Schedule to the Customs Tariff Act, 1975. Therefore, the said taxable supply squarely falls within the scope of S. No. 26 (i) (f) of the Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017, as amended by Notification No. 31/2017-Central Tax (Rate) dated 13.10.2017 i.e. “Services by way of job work in relation to all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975', Accordingly, if brewing, bottling and supplying Beer i.e. alcoholic liquor for h

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pply beer ('Products'), as specified under the Agreement. In this regard, the Applicant filed the present application for advance ruling ('Application'), bearing Reference No. 31 dated 29.052018, seeking an advance ruling on the following questions:
i. The Applicant incurs to the PIL a fixed fee and costs specified in Schedule II to the Agreement as a consideration for supply of Products. Supply of Products, being in the nature of alcoholic liquor for human consumption, is excluded from the ambit of Central Goods and Services Tax Act, 2017 ('CGST Act') / Maharashtra Goods and Services Tax Act, 2017 ('MGST Act') / Integrated Goods and Services Tax Act, 2017 (“IGST Act'). Whether Central Goods and Services Tax (CGST) under Section 9 (1) of the CGST Act / Maharashtra Goods and Services Tax (“MGST') under Section 9 (1) of the MGST Act / Integrated Goods and Services Tax ('IGST') under Section 5 (1) of the IGST Act can be levied on the above mentioned consideration paid for supply of alcoh

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r human consumption including the supply of goods as well as supply for services, has been excluded from the ambit of GST regime
3. It is humbly submitted that the following facts are not in dispute:
i. That PIL is a manufacturer of alcoholic liquor for human consumption and holds the requisite licences under the State excise laws (Recital (b), Clause 1.3.1(a) and (d) of the Agreement).
ii. That the Products which are the subject matter of supply are alcoholic liquor for human consumption as is clear from the definition of Products under Clause 1 (u) of the Agreement which defines “Product (S)”
iii. The raw materials for the manufacture of alcoholic liquor for human consumption are purchased by PIL and it shall arrange for labour and all other facilities for inputs for manufacturing alcoholic liquor for human consumption (Clause 2.1.1 of the Agreement).
iv. The Applicant is the risk taker and is entitled to profits from the sale of alcoholic liquor for human consumption (Clause

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is reimbursed to PIL.
5. No part of the above sale consideration for alcoholic liquor for human consumption is subject to GST as the supply of, alcoholic liquor for human consumption itself is outside the purview of the GST provisions. All the above components of the sale consideration, whether retained by the Applicant or by PIL, are only parts of sale consideration of alcoholic liquor for human consumption which is manufactured and supplied by PIL.
6. The power to levy of excise duty on manufacture of alcoholic liquor for human consumption continues to vest with the State Legislature under Entry 51 of List II. Equally, levy of taxes on the sale and purchase of alcoholic liquor for human consumption continues to be charged by the State Legislature under Entry 54 of the List II by the States. Therefore, any consideration which is charged by a manufacturer of alcoholic liquor for human consumption for the manufacture and sale of alcohol will be subject to taxes by the State Government

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ned, the same provides for provisions for levy and collection of tax on inter-State supply of goods and services or both by the Central Government. Under the IGST Act, Section 5 (1) specifically provides for the levy of IGST on “all inter- State supplies of goods or services or both, except on the supply of alcoholic liquor of human consumption”. Furthermore, Article 366 (12A) was inserted in the Constitution of India which defined goods and services tax' to mean “any tax on supply of goods, or services or both except taxes on the Supply of the alcoholic liquor for human consumption”. Based on a plain reading of 'Article 366 (12A) of the Constitution of India, Section 9 (1) of the CGST Act / MGST Act and Section 5 (1) of the IGST Act, it is respectfully submitted that 'supply of alcoholic liquor for human consumption' has been expressly excluded from the ambit of levy of CGST/MGST/IGST.
8. It is humbly submitted that with the passing of the above mentioned constitutional amendment and

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upply of alcoholic liquor for human consumption. There is no independent service provided by PIL to the Applicant. The alleged service gets subsumed in the manufacture of alcoholic liquor for human consumption and finally what is supplied is only alcoholic liquor for human consumption. Therefore, it would be incorrect to sub-divide the transaction of alcoholic liquor for human consumption and attempt to tax the service portion, if any, which already stands subsumed in the final product which is alcoholic liquor for human consumption alone. For instance, if the manufacturer enters into an agreement to supply packaged pens, the activity of packaging pens gets subsumed in the manufacture and no separate service of packaging pens will be said to be undertaken.
10. It is further submitted that the State Legislature's powers to impose taxes on alcoholic liquor for human consumption has not Changed under the GST regime, as explained above under Entry 51 and 54 of List II. As far as the Union

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nce may also be made to GST Council's Minutes of the 26th Meeting dated 10.03-2018 on GST on liquor license fee wherein the GST Council approved that GST was not leviable on licence fee and application fee, by whatever name it is called, for alcoholic liquor for human consumption and that this would also apply mutatis mutandis to the demand raised by Service Tax/Excise authorities on licence fee for alcoholic liquor for human consumption in the pre-GST period. The Central Government has subsequently accepted this decision of the GST Council. Reference may be made to Order dated 10.08.2018 of the Hon'ble Delhi High Court in Jagatjit Industries Limited v. Union of India [W.P.(C) NO. 3277/2017] =  2018 (12) TMI 838 – DELHI HIGH COURT which mentions the above mentioned GST Council's Minutes of the Meeting and the approval of the same by the Central Government. A copy of the Order dated 10.08.2018 of the Hon'ble Delhi High Court is enclosed herewith and marked as Annexure-3.
12. It ha

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ciple has been upheld by the Hon'ble Supreme Court in a series of judgments, including by a Constitutional Bench of the Hon'ble Supreme Court in Hansraj Gordhandas v. HH Dave, (1969) 2 SCR 253 = 1968 (9) TMI 112 – SUPREME COURT OF INDIA as well as in Sales Tax Commissioner v. Modi Sugar Mills, AIR 1961 SC 1047 = 1960 (10) TMI 65 – SUPREME COURT OF INDIA. In light of the above mentioned rule of construction relating to taxing statutes, it is humbly submitted that the language of Article 366 (12A) of the Constitution of India, Section 9 (1) of the CGST Act / MGST Act and Section 5 (1) of the IGST Act have to be strictly construed, without considering the consequences that it may have. Once the said provisions are interpreted strictly in terms of their language, it is respectfully contended that the 'supply of alcoholic liquor for human consumption' in all forms, either as a supply of goods or a supply of services, is excluded from the levy of CGST / MGST / IGST. Therefore, it is the Appl

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) in the case of M/s. United Breweries Limited ('UBC). The facts of the Karnataka Advance Ruling are similar to the facts of the present case insofar as UBL, apart from manufacturing beer on its own, also has manufacturing arrangement with Contract Bottling Units ('CBUs') who manufacture beer under brand names belonging to the applicant and supplies such beer to market. As per the agreements under consideration in the Karnataka Advance Ruling, CBUS were entitled to a fixed Sum and the cost of the raw material, cost related to energy consumption, fixed costs etc. Similar to the present case, the said agreements provided that the CBUs shall be procuring the raw materials required, even if it was under the close supervision of UBL.
15. With respect to the question of levy of GST on the profit earned by the CBUs out of their manufacturing activity, it was noted in the Karnataka Advance Ruling that UBL had not supplied any goods used in the manufacturing activity undertaken by the CBUs and

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paid.
Merely because the cost of raw materials and ingredients used in the manufacture of Products is reimbursed by the Applicant to PIL, it cannot be concluded that PIL is engaged in job work or supply of services
17. It is humbly submitted that as per Section 2 (68) of the CGST Act, 'job work is defined as “any treatment or process undertaken by a person on goods belonging to another registered person” and the expression job worker' has to be construed accordingly. An identical definition of 'job work is provided under Section 2 (68) of the MGST Act. In terms of Section 2 (24) of the IGST Act, the above mentioned definition of 'job work under the CGST Act shall also apply to the IGST Act. In this regard, it is humbly submitted in terms of the above mentioned definition of 'job work, an activity can be said to be 'job work' only if such treatment or process is undertaken by a person on 'goods belonging to another registered person'.
18. Further, S. No. 3 Of Schedule II to the CGST

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'supply of services' in terms of S. No. 3 of Schedule 11 of the CGST Act / MGST Act.
20. In this regard, it is humbly submitted that merely the fact that the cost of raw materials and ingredients used to make the Products is reimbursed by the Applicant does not change the fact that such raw materials and ingredients are procured by and owned by PIL. It is respectfully contended that in any case of supply of goods or services, the consideration charged for supplying such goods or services can be broadly split into (1) the cost incurred for supplying such goods or services; and (2) the amount of profit. The fact that the cost of raw materials used for supplying such goods or Services is recovered from the recipient of goods or services at the time of supply does not imply that the raw materials always belonged to the said recipient (i.e. even before the time of supply). Relying on the same reasoning, it is humbly submitted that merely because the cost of raw materials and ingredients us

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mount of consideration received by PIL (including the fixed fee and costs specified in Schedule Il of the Agreement), it is humbly submitted that if brewing, bottling and supplying Products is considered to be a taxable supply, it could potentially fall within the ambit of manufacturing services on physical inputs owned by others. In the present case, all the activities under consideration i.e. brewing, bottling and supplying Products are in relation to beer which is classifiable as Customs Tariff Item 2203 00 00 of the First Schedule to the Customs Tariff Act, 1975. Accordingly, the said taxable supply will specifically fall within the scope of S. No. 26 (1) (f) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended by Notification No. 31/2017-Central Tax (Rate) dated 13.102017 (Services by way of job work in relation to all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975').
23. It is humbly submitted th

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ST (in case of intra-State supply) at the rate of 2.5% in terms of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended by Notification No. 31/2017-Central Tax (Rate) dated 13.10.2017. Similarly, there shall be a levy of MGST (in case of intra-State supply) at the rate of 2.5% on the said taxable supply in terms of Notification No. 11/2017-State Tax (Rate) dated 29.062017, as amended by Notification No. 31/ 2017-State Tax (Rate) dated 13.102017. In case of an inter-State supply, IGST Shall be levied at the rate of 5% on the said taxable supply in terms of Notification No. 8/2017-lntegrated Tax (Rate) dated 28.06,2017, as amended by Notification No. 39/2017-Integrated Tax (Rate) dated
03. CONTENTION – AS PER THE CONCERNED OFFICER
The submission, as reproduced verbatim, could be seen thus-
Submission in case of Crown Beers India Pvt Ltd
M/s. Crown Beer India Pvt ltd is registered under GST Act with GSTIN 27AACCC994601ZS. The dealer has applied under Advance Ruli

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d to be a service by way of job work in relation to Beer, what shall be the rate of CGST/UTGST/IGST that shall be levied on the said taxable supply?
In this connection, I am submitting my submission as under:
M/s. Crown Beer India Pvt Ltd has entered into a Tie-up Agreement with M/s. Privilege Industries Limited (PIL) whereby PIL undertakes to manufacture the products at its Bottling unit and perform certain allied activities like.
1) Purchasing the required raw materials, arranging labour and all other facilities and inputs, in compliance with the standards prescribed under the agreement, for the purpose or manufacturing the product i.e. Beer.
2) Maintaining physical stock of products in the bottling unit or in bonded or other warehouses and
3) Preparation of sales invoices, ensuring timely dispatches and delivery of the products to buyers' distributors in the territory identified by the M/s. Crown Beer India Pvt Ltd.
It means PIL is rendering services in relation to supply

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uling no. KAR ADRG 9/2018 Dated 29 June, 2018 = 2018 (7) TMI 835 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA.
04. HEARING
The case was taken up for Preliminary hearing on dt. 25.07.2018 with respect to admission or rejection of present application when Sh. Tarun Gulati, Advocate along with Sh. Vasu Nigam, Advocate and Sh. Ashish Jain, Senior Manager Tax appeared and contented for admission of application as per submissions made in their ARA. Jurisdictional Officer, Ms. Sheetal Gajane, State Tax Officer (C-704), Nodal Division -7, Mumbai appeared and stated that they have already made written submissions.
The application was admitted and called for final hearing on 29.08.2018, Sh. Shanti Mathews ,Advocate along with Sh. Vasu Nigam, Advocate and Sh. Sachin Agrawal Consultant appeared and made oral and written submissions. Jurisdictional Officer, Ms. Sheetal Gajane, State Tax Officer (C-704), Nodal Division – 7, Mumbai appeared and stated that they have already made written submission

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e levied on the above mentioned consideration paid for supply of alcoholic liquor for human consumption?
With respect to the costs incurred by the applicant, we find that the 'costs' are paid by the applicant to PIL as a consideration for purchasing the required materials, arranging labour and all other facilities and inputs by PIL on behalf of the applicant, so that as per the agreement entered into by them PIL would brew/manufacture, package and supply beer (Products), as specified under the Agreement. The applicant has entered into an agreement for brewing/manufacturing, packaging and supplying beer only because PIL has surplus manufacturing and licensed capacity at its bottling unit. AS per the agreement the applicant would pay to PIL such costs for purchasing the goods mentioned above and therefore they are effectively their own goods. In fact the agreement mentions that PIL shall maintain in force, at all times during the term Of the Agreement, full and complete insurance cover

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herance of business.
From the transaction between the applicant and PIL, it is clear that in respect of the 'costs' paid and received there is no supply of goods/ services in the form of sale, transfer, barter, exchange, etc. and therefore there is no requirement to pay GST on such costs paid by the applicant to PIL However in respect of the 'fixed costs' paid by the applicant to PIL, it is very clear that the said fixed costs are paid to PIL because they are providing job work services to the applicant. In this matter of payment of fixed costs there is a supply of service by PIL to the applicant in the form of brewing/ manufacturing, packaging and supplying beer. For these services rendered there is a consideration which flows from the applicant to PIL in the form of 'fixed costs'. The entire services rendered by PIL and the consideration paid by the applicant for receiving such services is in the course of furtherance on business of both, the applicant and PIL. Hence this amount is

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very clear that it is the job work which is a service provided by PIL that is required to be taxed.
05. In view of the extensive deliberations as held hereinabove, we pass an order as follows:
ORDER
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA-31/2018-19/B-102
Mumbai, dt. 04/09/2018
For reasons as discussed in the body of the order, the questions are answered thus –
Question 1 :- The applicant incurs to the PIL a fixed fee and costs specified in Schedule II to the Agreement as a consideration for supply Of Products. Supply of Products, being in the nature of alcoholic liquor for human consumption, is excluded from the ambit of Central Goods and Services Tax Act, 2017 ('CGST Act) / Maharashtra Goods and Service Tax Act, 2017 (MGST Act') / Integrated Goods and Service Tax Act, 2017 ('IGST Act'). Whether Central Goods and Services Tax (hereinafter referred to as the 'CGST') under Section 9(1) of

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In Re: M/s. R. Vidyasagar Rao Constructions (RVRC)
GST
2018 (12) TMI 1228 – APPELLATE AUTHORITY FOR ADVANCE RULINGS, HYDERABAD TELANGANA – 2019 (20) G. S. T. L. 737 (App. A. A. R. – GST), [2019] 65 G S.T.R. 184 (AAR)
APPELLATE AUTHORITY FOR ADVANCE RULINGS, HYDERABAD TELANGANA – AAAR
Dated:- 4-9-2018
AAAR/02/2018 (A. R. ) A. R. Reference-No. AAAR/01/2018
GST
SHRI V. ANIL KUMAR AND BANKEY BEHARI AGARWAL MEMBER
A.R. Reference-No. AAAR/01/2018 Dated: 04 September, 2018
ORDER-IN-APPEAL NO. AAAR/02/2018 (A.R)
(Passed by Telangana State Appellate Authority for Advance Ruling under Section 101 (1) of the Telangana Goods and Services Tax Act, 2017)
Preamble
1. In terms of Section 102 of the Telangana Goods & Services Tax Act, 2017 (“the Act”, in short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by

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ed by it under sub-Section (1 ) of Section 1 01 has been obtained by the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the appellant as if such advance ruling has never been made.
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1. The subject reference has been made by the Telangana State Authority for Advance Ruling (Goods & Service Tax) (“TSAAR” or “Authority” or “lower authority”, in short) to this Appellate Authority in terms of Section 98(5) of the Telangana Goods and Services Tax Act, 2017 (hereinafter referred to as “TGST Act, 201 7” or “the Act”, in short) with regard to an application for Advance Ruling filed by M/s. R. Vidyasagar Rao Constructions, Plot No.98 & 99, Lumbini Layout, near Euro School, Gachibowli, Hyderabad – 36 having GSTIN No. 36AAGFR6627L1ZQ1 – hereinafter referred to as “M/s. RVRC” or “the applicant”.
2.1. Vide

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application filed by M/S. R. Vidyasagar Rao Constructions, Plot No. 98 & 99, Lumbini Layout, near Euro School, Gachibowli, Hyderabad – 36 (GSTIN No. 36AAGFR6627L12Q) is being referred to the Appellate Authority for Advance Ruling for the state of Telangana in terms of Section 98 (5) of the CGST Act, 2017 for hearing and decision on the question on which the advance ruling is sought”
Brief Facts of the case:
3.1. M/s. RVRC is a registered partnership firm dealing in mining business. They had entered into Agreement (Ref.No. Contract Agreement No.08-TSMDC/DamerakuntaIll/Annaram. Sand/Legal/2017) dated 1 8th March, 2017 (“Agreement” / “Contract” in short) with M/s. TeIangana State Mineral Development Corporation, Hyderabad (“TSMDC” or “service recipient” in short), pursuant to TSMDC's acceptance of the tender submitted by M/s.RVRC in response to TSMDC's Tender / Short E-procurement Tender No.TSMDC / SAND / EXC / Damerakunta-III / Annaram / 2016 dated 29-12-201 6 (“Tender” / “Tender docum

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plication (i.e., Statement containing applicant's interpretation), M/s. RVRC claimed that:
(i) the above activity/services rendered would fit into the ambit of 'Works contract' as defined under sub-Section (119) of Section 2 of the GST Acts further read with Sl.No. 6(a) of Schedule II to the GST Acts; and that the same Would be eligible for the benefit of CGST 2.5% + SGST 2.5% = total 5% rate of tax in terms of Notification No. 31/201 7-Central Tax (Rate) dated 31-10-201 7 (and G.O. Ms. No. 253, Revenue (CT-II) Department dated 23-1 1-2017); or
(ii) Alternatively, the activity amounts to 'composite services' in which the transportation part is predominant and therefore also the rate would be 5% GST (2.5% CGST + 2.5% SGST), as per the entry 'transportation of goods''3.
3.3. After examining the issue and analysing the terms of the Agreement / Tender documents and the scope of work involved vis-d-vis statutory provisions and Notification-entries, the two Members constituting the Advanc

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5 (Goods transport services) in Notification No. 11/2017-Central Tax (Rate) dated 28-6-2017.
(iii) The services supplied by the applicant is a 'composite supply' as defined in clause (30) of Section 2 of the CGST Act. Out of the three components of the services involved viz., (1) excavation of sand, (2) transportation of the excavated sand from the submergence area to the identified stockyard and (3) loading of the sand into lorries at the stockyard; which are naturally bundled, the principal supply is that of 'excavation of sand'; the services of transportation and loading are ancillary to the said service of 'excavation of sand'. Hence, that the services rendered by the applicant are classifiable as “Excavating and Earthmoving Services” under Heading 995433 of GST Tariff and rate of tax applicable is 9% CGST + 9% SGST.
3.3.2. Summary of Opinion expressed by the State Member:-.
(i) Though a part of the contract i.e, construction of ramps/roads and their maintenance falls under work

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ansporting by vessel” and GST tariff and rate of tax applicable is 2.5% CGST + 2.5% SGST subject to the condition that the applicant is not entitled to ITC (input tax credit) to the extent mentioned in the proviso in Column (5) of (v) entry as mentioned above as per the GO Ms. No. 1 10 Revenue (CT-II) Department dated 29-6-2017.
3.4. Thus, no uniform opinion was arrived at by Members of the lower Authority on the question framed for Advance Ruling. Accordingly, they referred the matter to this Appellate Authority in terms of Section 98 (5) of the Act by framing the reference, as reproduced in para 2.2 of this Order.
4. Section 98 (5) of the Act stipulates that:
“Where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question”.
Sub-section (1) of Section 101 of the Act specifies that :
“The Appellate A

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consisted in the opinion rendered by the Hon'ble Central Member of the Authority for Advance Ruling apart from the submissions of the understanding about the whole issue by the applicant.
c. The facts in the contract that the applicant entered into with Telangana State Mineral Development Corporation Ltd (TSMDC) may please be ascertained from the Short Tender Document dated 29-12-2016 and also from the Agreement dated 18-03-2018.
d. The above documents makes it clear that the following supplies are involved in the activity being rendered by the applicant:
i) Formation of internal ramps and roads and their maintenance i.e. from the outer place of the river to the places where the sand is stagnated in order that the applicant first reaches to the later place by its vehicles viz. bulk containers.
ii) Culling out the Sand from the places where it is stagnated, loading into the above containers.
iii) Transporting the above loaded Sand to the places chosen by the TSMDC, unloading the

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o.31/2017 dt.13.10.2017 issued in G.O.Ms.N0.253 Revenue (CT-II) Dept dated 23.11.2017 the rate oftax is to be 2.5% CGST AND 2.5% SGST.
The alternative urge of the applicant and its understanding is the object of the contract being to replace the sandfrom one place to another which could be done by moving it from it's place of source to the Stockyard, which could only be done by the mode of transportation of it from such place to such place as the case may be the principal supply is 'Transportation of Goods ' and other activities are incidental to such supply. In this event the applicant made a search to accommodate itself in the notified rates of tax, as after exhausting the same only by all possible means it can satisfy himself that this supply would fall under residual entry of tax. When done so, the applicant opines his activity can be and be subjected to tax under Sl.No.9 / Heading No. 9965 i.e. Goods Transport Service-(ii) Transport of goods in a vessel. Vide Notification No. 11/

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g bulk carriers and tankers. Therefore, 'vessel' includes bulk carriers and tankers. The word s 'other than ships' also carries much significance to give a meaning that 'Vessel' includes goods other than ships.
Submissions of the applicant on the opinion rendered by Hon'ble Central Member:
1. The observation made by the Hon'ble Central Member that the contract consist three parts only [(1), (11) & (111) i.e. excavation of sand, transportation of the excavated sand from the submergence area to the identified stock yard and loading of sand into the lorries at the stock yard] is misconstrued. In fact, the tender document Dt. 29-12-2016 reads at it's page 8 makes it clear that Rs. 7.50 out of rupees upset price of Rs. 100 is assigned for formation of rams and roads. These rams and roads are two kinds as already mentioned above. The activity of formation and maintenance of rams, internal and external roads are therefore one among the constituents parts of the contract.
2. As the applican

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d from stock yard to nearby connectivity road for plying of lorries/vehicles and any incidental expenditure incurred and involved thereon for laying and maintenance of roads shall be borne by the contractor. This expenditure is necessarily to be met by the contractor from out of the 7.5% of the Rs. 74.36 and hence these supplies are constituent part of the contract.
5. The view point of the Hon'ble Central Member that the main work in the contact involved is excavation, transport and again loading to other lorries and the laying of the ramps, roads etc. is incidental is not correct. The main object in the contract is to shift the sand from one place to another by way of transportation of it, the applicant submits.
6. The view expressed by both the members that the contract of the applicant is composite supply falling under Sec.2 (30) of the CGST Act, is not being objected by the applicant as the applicant also made a submission that it is as such before the Authority for Advance ruli

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e sand from excavated from the submerged areas to nearby stock yard is incidental to transport of sand excavated. Thus, the Hon'ble Central Member pleased to identify principal supply is 'excavation of sand' and it has ancillary supplies other than formation of ramps and roads, there is one more supply i.e. transportation which he holds ancillary to the 'excavation of Sand' and such ancillary supply of 'transportation' in turn carries an ancillary supply viz. 'formation of ramps and roads'. Thus, the view point of the Hon'ble Central Member amounting to identification of more than one principal supply in a single composite contract, which is not possible as per law.
10. The Hon'ble Central Member thus deals with only about formation of internal roads, ignored the formation and maintenance of external roads besides on one count the central member opined such roads and rams and maintenance not at all integrated to the contract and on other count such formation of roads and rams are inci

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aspect also the opinion rendered by the central is self-contrary i.e. on one count, by placing reliance on the definition of 'Vessel' under Major Port Trust Act, 1963(dehorse the applicability of such a definition under the provisions of the GST Acts, for the reasons which are mentioned in the foregoing paragraphs) the Central Member while stating vessel is exclusively ship/large boat used for the transportation of goods by sea/in land waters and on the other count gives contrary opinion that the enumeration in the notification is not qua the goods and it is qua 'mode of transportation'. This may kindly be looked into.
13. When the word 'Vessel' is not defined under the Act, it's meaning is to be considered in general and meaning of it can't be borrowed unless mandated under the Act to be done so. In the following words GST Act mandates meaning of certain words from the other Acts.
a. “actionable claim” shall have the same meaning as assigned to it in section 3 of the transfer of P

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ble Member about contract not being amounting to a 'works contract' may be examined as per the law.
b. The applicant accepts the opinion of the Hon'ble Member about the contract being fallen under Sl.No.9/Heading No.9965 (ii) of Notification No.11/2017 dated 28-06- 2017 and hence liable to GST at the rates of 2.5% CGST and 2.5% SGST
Ultimately the applicant submits that in respect of Indirect Taxation, resorting to residual entry taxing shall be ultimate resort i.e. after exhausting all the possible modes to accommodate the taxable event in the lesser rate of enumerated entries”.
6.2. During the hearing before the Appellate Authority, the Advocate explained his case with reference to the above written submissions and the points which came up during the course of discussions and pleadings were recorded, are reproduced below:.
“…
1. He agrees that the composite/ aggregate price ofRs.74.36 as per page 3 of the agreement dated 18th March, 2017 does not have any breakup stated there

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contract, and therefore the submission made at Sl. No. (a) at the end of his written submissions filed today may be taken to be deleted.
4. He next explained that on going through the nature of the various component activities as mentioned on page 8 of the tender document, and as explained in their written submission, it is their claim that the component activity of transportation should be considered to be the principal supply and therefore it is their claim that in terms of the relevant provisions of GST Law, the entire composite supply deserves to be treated as principal supply, namely transportation of goods.
5. He therefore claims the benefit of Central Tax (Rate) Notification No. 11/2017 (para 27 of the lower authority order refers) and claims that there are five sub-entries in this notification column No.3 and he does not fall in the entries at (i), (iii) and (iv). It is his contention that he falls in the entry (ii) and therefore does not fall in the residual entry at (v).

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lauses Act should be referred to. He referred to the definition of the term 'vessel' as given under Section 3 sub-Section 63 of the General Clauses Act, 1897, as per which 'vessel' shall include any ship or boat or any other description of vessel used in navigation and therefore contended that since the definition under the said Act is only an inclusive definition, therefore the term 'vessel' is not required to be restricted to something that floats; the same meaning is given in the Law Lexicon also. He referred to Page No. 1955 from the Law Lexicon compiled by Sri P. Ramanatha Aiyar, 2nd Edition, Re-print 2010 and submitted a photocopy of the said pages 1955 & 1956. The Bench also referred the page No. 1951 and 1952 of the same Law Lexicon as produced by the learned advocate wherein the term 'vehicle' is defined and took a copy of that.
8. He next referred to para 33 and 34 of the finding by the State Member in the lower authority and contended that he supports that finding in suppor

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r hearing and decision on the question on which the advance ruling was sought” The point(s) on which the Members have differed, though are reflected within the reference-order. We further observe that Section 101 (1) of the Act mandates this Appellate Authority to 'pass such order as it thinks fit, confirming or modifying the ruling appealed against or referred to'. We also take note that various provisions under Chapter XVII of the Act dealing with “Advance Ruling” i.e, sub-Section (4) of Section 101, Section 103 (1) or Section 104 (1), inter-alia, refer to 'advance ruling pronounced by Appellate Authority', which envisages pronouncement of the Advance Ruling by this Appellate Authority after addressing the points of difference/reference in such situations.
8.1.2. The applicant vide the initial application and also in their submissions before the lower Authority, had claimed that their services fall under the ambit of 'works contract', as defined under Section 19) of the Act. As seen

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upply”.
8.1.4. However, the two Members have differed in their opinions on the following points:
(i) The Central Member held that in the aforesaid 'composite supply' provided by applicant, the 'principal supply' is 'excavation of sand' and hence, the same is classifiable as “Excavating and Earthmoving services” under Heading 995433 of GST Tariff and rate of tax applicable is 9% CGST + 9% SGST.
(ii) The Central Member further held that the entry 'Transport of goods in a vessel' [appearing at sub-category (ii) under Column (3) against entry Sl.No.9 in the Table given under Notification No. 11/2017-Central Tax (Rate) dated 28-6-2017] is not applicable to the instant case, as the vehicles used for transportation of sand are by road and not covered under 'vessel' which as per definition of 'vessel' in Section 2(z) of the Major Port Trusts Act, 1963 includes only transport conveyances by water like ships, barges, boats, tankers etc.
As against the above,
(iii) The State Member held that

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held as a “composite supply” by both the Members], the 'principal supply' is that of 'excavation of sand' as held by the Central Member or 'transportation of goods i.e., sand' as held by the State Member ?
What is the classification of the “principal supply” determined under (i) above (which would thereby be the classification of the “composite supply”) ?
(iii) If the principal supply is determined to be “transport of goods”, then whether the vehicles used by applicant for transport of sand i.e, lorries / trucks (or tractors / tippers, as mentioned in the application) are to be considered as covered by the term 'vessel' appearing in the Notification-entry as held by the State Member or as not covered by the said term as held by the Central Member ?
(iv) What is the applicable rate of tax on the consideration received by the applicant for the impugned services consequent to determination of (ii) and (iii) above ?
9.1. For the purpose of determination of the above questions, first t

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“8. Tax liability on composite and mixed supplies. – The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:-
(a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and
(b) a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax”.
9.2. Notification No. 1 1/201 7-Central Tax (Rate) dated 28-6-2017 issued under Section 9 of the Act provides for the levy of GST on intra-State supply of services. The Notification prescribes the rates of the tax applicable to various services and also provides for a Scheme of Classification of services, as given in Annexure to the Notification. The relevant entries in the Notification are reproduced and referred at the appropriate places in the further course of our discussions.
10.1. Coming to the services involved in the case,

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also the Tender document viz., Short Tender/ E-procurement Tender dated 29-12-2016:
(i) In page 4 of the Agreement, clause 2 reads as follows:
“2. The following documents issued for the above work shall be deemed to form part and parcel of this agreement and the same may be read and construed as part of this agreement viz.,
(a) Conditions of contract,
(b) Contractor's bid,
(c) Priced Bill of quantities,
(d) Letter of intent or work order,
(e) Agreement. All terms & conditions, al clauses of tender document and all other conditions as mentioned in the above documents have been agreed to by the parties and the same are binding on both the parties”.
However, the applicant had submitted copies of only the Agreement dated 18-32017, Tender / Short E-procurement tender notice dated 29-12-2016 and the Letter of intent dated 27-1-201 7 issued by TSMDC for the purpose of the subject proceedings.
(ii) The Short Tender / E-procurement tender dated 29-12-2016 issued by TSMDC conta

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'Conditions of contract', subclause (ix) (appearing on the 8th page) reads as under:
“ix) Laying of Roads:
It is the sole responsibility of the Contractor to lay / form required road from stockyard to nearby connectivity road for plying of Lorries / vehicles, any incidental expenditure incurred and involved thereon for laying & maintenance of roads shall be borne by the Contractor”.
From the above, it appears that there can be no dispute that the impugned include the element of formation/maintenance of roads apart from those of excavation, loading, transport etc., mentioned in the “Scope of Work”.
(iv) Clause 3(vii) of the Agreement, inter-alia, specifies Contractor's possession and deployment of a minimum (numbers) of equipment viz., 8 No.s Excavators, 2 No.s Mobile Water Tankers and 32 No.s Tractors / Tippers.
(v) Clauses 3 (viii), (x) of the Agreement stipulate respectively, that Contractor shall (a) obtain necessary licenses, permits etc., as required under Telangana State Sa

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ount payable to the Sand Raising Contractor shall be as per rates quoted by him / them and shall be finalised by TSMDC, based on transit pass (in CBM), which shall be issued at Stockyard on Sand despatches made by TSMDC..”.
11. Keeping in view the above detailed aspects, we proceed to determine the questions before us, as stated earlier.
12.1. Whether, in the services provided by the applicant under the Agreement with TSMDC [which has been held as a “composite supply” by both the Members], the 'principal supply' is that of 'excavation of sand' as held by the Central Member or 'transportation of goods i.e., sand' as held by the State Member ?
12.2. As per the statutory definition, 'principal supply' in a composite supply would be that which constitutes predominant element and to which other supplies forming part of composite supply are ancillary. The words/phrase 'predominant element' are neither defined in the Act nor any parameters such as quantum, value etc., specified for determi

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development of mineral resources including Exploration, exploitation and beneficiation6. Sand, undisputedly, being a mineral resource the same belongs to the State of Telangana; TSMDC is the State-instrumentality which is entrusted with the objectives as above.
(ii) The Agreement and the earlier Tender floated by TSMDC, in essence, aims for removal of sand located in the specified area (Submergence Area / Reach) and shifting the same to another area, termed as Stockyard @ approx.. 1 km distance from the Submergence area.
(iii) The said shifting and removal is to be done using Excavators and loading on to tippers/tractors or lorries/trucks as the case may be, which transport the sand by the ramps / roads to the said Stockyard.
(iv) At the Stockyard (for which TSMDC has to obtain Mineral Dealer License and also pay lease rentals), the sand is again loaded into lorries -which is for further onward despatch as per the Contractee-TSMDC's requirements.
(v) The Agreement also requires the

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h by TSMDC. The said activity i.e., transport of sand from one place to another therefore constitutes the predominant element in the instant case; the other activities of excavation (or extraction as also mentioned in Agreement), loading, unloading and reloading as also formation / maintenance of ramps/roads, are the incidental or ancillary activities, preceding, coinciding or following the said main activity of 'transportation from one place to another'. The breakup of the Upset Price as per the TSMDC's Tender documents, referred at para 10.2 (ii) above, also shows that the activity of transportation and the loading activities which are directly related to the transport, is the predominant portion in impugned services; incidentally there is no separate /specific mention of any value/rate for only 'excavation' activity in the said Upset price.
12.5. In the lower Authority's reference, the Central Member's reasoning was that 'without excavation of sand, transportation and loading of sa

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not 'excavation of sand' as held by the Central Member.
14.1. The second question for determination is What is the classification of the “principal supply” determined under (i) above which would thereby be the classification of the “composite supply” as held by the lower Authority ?
14.2. As determined above, the 'principal supply' in the instant case is that of transportation of goods i.e., sand. It is an urn-disputed fact and also explicitly recorded in the Agreement and tender documents that the said transport is by road only. The Scheme of Classification of services is laid down in the Annexure to the Notification No. 1 1/201 7-Central Tax (Rate) dated 28-6-201 7 which contains the entries pertaining to Land transport services. The relevant extracts from the said Notification are as follows:
“Rate of GST on intra-State supply of specific services with Service Code Tariff (SAC):
In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, s

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“ANNEXURE : SCHEME OF CLASSIFICATION OF SERVICES
S.No.
Chapter,
Section, Heading or Group
Service
Code
(Tariff)
Service Description
107
Heading 9965
 
Goods Transport Services
108
Group 99651
 
Land transport services of Goods
109
 
996511
Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles
110
 
996512
Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like
111
 
996513
Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline
112
 
996519
Other land transport services of goods nowhere else classified
14.3. From the above, it can be seen that the broad category of Goods Transport services are classified with a 4-digit

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ervices are covered by the Service Code 996511, the application of residuary entry i.e, Service Code 996519 does not arise.
14.5. On the aforesaid basis, we therefore hold that the classification of the services rendered by the applicant which have been held to be “composite supply” and in which the principal supply is found to be 'transport of goods by road' are correctly classifiable under the Service Code (Tariff) 996511 under the Scheme of Classification of services laid down in Annexure to Notification No. 1 1/201 7- Central Tax (Rate) dated 28-6-2017.
15.1. In view of the above determination of the classification of impugned services as “transport of goods”, the next question for determination is “. whether the vehicles used by applicant for transport of sand i.e, lorries / trucks (or tractors / tippers, as mentioned in the application) are to be considered as covered by the term 'vessel' appearing in the Notification-entry as held by the State Member or as not covered by the t

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ncluding used household goods for personal use).
Explanation. “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no.
(iv)]
 
 
(iv) Transport of goods in containers by rail by any person other than Indian Railways.
6
 
 
 
(v) Goods transport services other than (i), (ii), (iii) and (iv) above.
9
 
15.3. The applicant's claim is that their activities, as a composite supply with principal supply of 'transportation of goods/sand', would be covered by the category “Transport of goods in a vessel” (appearing at sub-category (ii) under Column (3) in the entry at Sl.No.9 in the Table to the said Notification – hereinafter referred as 'impugned entry'). The differing views expressed by Members of lo

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d a caisson”.
The Central Member opined that 'vessel' in the impugned entry denotes those for transport of goods by sea / inland waters and the said term cannot be considered as 'container' as claimed by applicant.
(iii) The State Member referred to the proviso under Column (5) against the impugned entry, which reads as follows:
“Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken”
Accordingly, inferred that the term 'vessel' has been used in the proviso as including bulk carriers and tankers as also any goods used for transportation of other goods. Hence, the meaning of vessel for the entry would mean any container which contains other goods for movement from one place to other.
(iv) The applicant referred to definition of 'vessel' vide Section 3 (63) of the General Clauses Act, 1897 as also meaning thereof as per Law Lexicon7, which read as follows:
Section 3 (63)

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MPT Act, 1 963 is not supported by the GST-law provisions and hence not correct. They support the finding of State Member in this regard.
15.5. With regard to the above, we find as follows:
(i) The word 'vessel' is not defined in the Notification nor in the Act (nor also in the allied Acts to which reference is made by sub-Section (120)8 of the Act).
(ii) However, the word 'vessel' finds a mention in the Act in the definition of 'conveyance' cited earlier. The said definition shows that 'vessel', apart from 'an aircraft' and 'a vehicle' are included therein as three separate types of conveyances. In other words, in the very same statutory definition of 'conveyance', the words 'vessel' and 'vehicle' have been separately mentioned.
It is a settled principle of legal interpretation that when two expressions are used in a statute they have to be assigned two different meanings and both cannot be construed as having the same meaning. The said principle is enunciated / reflected in a cat

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different expressions in the Explanation to two distinct provisions, this Court cannot presume the effect of both the Explanations to be the same. When two different expressions are used by the same statute, one has to construe these different expressions as carrying different meanings. [Kailash Nath Agarwal v. Pradeshiya Industrial & Investment Corpn. of U.P. Ltd. – (2003) 4 SCC 305] = 2003 (2) TMI 338 – SUPREME COURT OF INDIA. Different use of expressions in two provisions of a statute is for a purpose for, otherwise, the same expression would have been used. [B.R. Enterprises v. State of U.P. – (1999) 9 SCC 700 = AIR 1999 SC 1867 = 1999 (5) TMI 498 – SUPREME COURT OF INDIA]. It would be difficult to maintain that, when two expressions of different import are used in a statute in two consecutive provisions, they are used in the same sense, and the conclusion must follow that the two expressions have different connotations. [Member, Board of Revenue v. Arthur Paul Benthall – AIR 1956

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rvices depicts the Goods Transport Services as follows:
ANNEXURE : SCHEME OF CLASSIFICATION OF SERVICES
S.No.
Chapter, Section, Heading or Group
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
107
Heading 9965
 
Goods Transport Services
108
Group 99651
 
Land transport services of Goods
109
 
996511
Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles
110
 
996512
Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like
111
 
996513
Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline
112
 
996519
Other land transport services of goods nowhere else classified
113
Group 99652
 
Water transport serv

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rway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like
146
 
996752
Pilotage and berthing services
147
 
996753
Vessel salvage and refloating services
(Above are the only entries in the Notification including Annexure wherein the word 'vessel' is used (highlighted above), apart from the impugned entry. The words 'vehicles', 'road vehicles' or 'trucks' are also highlighted for reference).
(iv) From the above, it is seen that the Notification delineating the Scheme of classification of services (apart from prescribing the rates of tax) contains and shows the following distinct aspects:
(1) The word 'vessel' has been used specifically in respect of the category/categories of services pertaining to 'Water transport services of goods' only;
(2) The word 'vessel' has not been used in the context of Land transport services nor the services such as 'rental' services related to Land transport;

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Act and Law Lexicon as also that of 'conveyance' in the Act is an inclusive definition and hence as also by considering a general meaning, the word 'vessel' in the impugned entry would also cover their vehicles -trucks/lorries. We find no merit in the above contentions on various counts, as detailed below:
(i) Firstly, as detailed above, the Notification uses the word 'vessel' specifically and distinctly only in relation to 'water transport'. Hence, there is no scope for treating 'vessel' as covering means of land transport also, merely because of usage of 'includes' in the cited definition / meanings.
(ii) The mention of the word 'includes' in a statutory definition does not envisage that the definition can be expanded beyond any limit to cover all or any items which have no relation whatsoever to the defined word in the given context.
(iii) The reference to external aids of interpretation such as General Clauses Act or Law Lexicon is not at all necessitated, rather obviated in vie

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des bicycles, tricycles, automotor cars and wheeled conveyances used or capable of being used on public street” which relates to road transport. On the other hand, the meanings given to “vessel” in the Law Lexicon, as reproduced earlier, are seen to be invariably with a specific reference to water transport only. It is pertinent to also mention that one of the meanings given in the Lexicon against 'vehicle' reads as “Vehicle could be read to include a boat” (as per a cited case law w.r.t. West Bengal Zilla Parishads Act, 1935). Whereas, in respect of the word “vessel”, there is no meaning or citation given to show the converse i.e, that a vessel would include any vehicle / truck / lorry etc.
(vi) Further, it would be pertinent to mention that during the hearing, the applicant's advocate, in response to our query vis-d-vis the definition of 'conveyance' in the Act, had fairly stated that among the three categories viz., a vessel or an aircraft or a vehicle in the definition, they would

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e trucks/lorries in this case is therefore found to be correct in view of what has been discussed above; though the analysis and reasoning given for the same is seen to be rather cryptic and not comprehensive and further the reference to external aid of another Act i.e, MPTA being not at all warranted, in view of our above discussions.
16. In view of the above, we therefore hold that the vehicles used by applicant for transport of sand i.e, lorries / trucks (or tractors / tippers, as mentioned in the application) are not covered by the term 'vessel' appearing in the Notification-entry as held by the Central Member; the contrary opinion expressed by the State Member is found to be not legally correct.
17.1. The last question for our determination is “What is the applicable rate of tax on the consideration received by the applicant for the impugned services consequent to determination of earlier two questions (ii) and (iii) ?
17.2. Vide entry Sl.No. 9 in the Table to Notification No.

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'vessel' is not applicable in view of our discussion and findings in the preceding paragraphs. Hence, the applicable entry in respect of the impugned services would be the entry item Sl.No. (v) above viz., “Goods transport services other than (i), (ii), (iii) and (iv) above” for which the applicable rate of tax is prescribed as 9% CGST (and correspondingly 9 % SGST). Hence, the applicable rate of tax on the impugned services is 9 % CGST + 9 % SGST (aggregating to 18%).
18. In view of the aforesaid discussion and findings, we pronounce the Advance Ruling in respect of the question framed by the applicant in the instant proceedings, as follows:
S.No.
Question framed for Advance ruling
Ruling by this Appellate Authority
A)
The combination of services of excavation of sand including loading with machinery at reach, Formation of Ramps and Maintenance of Roads, Transportation charges for the tractors/tippers of sand from reach to stockyard and Loading cost at sand from stockyard to lo

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ion expressed by the State Member in so far as holding that the 'Transport of goods' is the principal supply in the impugned services, is confirmed.
(ii) The classification of the impugned services is under Service Code (Tariff) 996511 Road Transport of goods.., as per Annexure to the Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017.
(iii) The opinion expressed by the Central Member in so far as holding that the term 'vessel' (appearing in item (ii) under Column (3) against entry at Sl.No.9 of the above Notification), is not applicable to the applicant's case, is confirmed.
(iv) The Advance Ruling on the question framed by the applicant is pronounced as specified in para 18 above.
The subject reference is disposed of accordingly.
 
 

Notes:-
1. Last three digits incorrectly mentioned as '12Q' in application filed by M/s. RVRC as well as the Reference order passed by the Authority.
2. The vehicles are mentioned as 'tractors/tippers' herein, whereas in t

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Varron Industries Pvt. Ltd. Versus Commissioner of CGST, Kolhapur
Central Excise
2019 (1) TMI 1421 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 4-9-2018
E/87183/2018 – A/88213/2018
Central Excise
Mr. S.K. Mohanty, Member (Judicial)
For the Appellant : Shri Sunil Agnihotri, Advocate
For the Respondent : Shri N.N. Prabhudesai, Supdt. (AR)
ORDER
PER: S.K. MOHANTY
Heard both sides.
2. The learned Commissioner (Appeals) vide impugned order dated 09.03.2018 has dismissed the appeal filed by the appellant, on the ground that the mandatory requirement of predeposit provided under Section 35F of the Central Excise Act, 1944 has not been complied with by the appellant. Since the appeal was rejected under Section 35A of

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missions, if any, to be made by the appellant.
3. The above observations were recorder by the Bench, solely based upon the submissions made by the learned Advocate for the appellant. However, on perusal of the case records, I do not find any evidence provided by the appellant in support of the stand that the requirement of Section 35F of the Act has duly been complied with. Thus, it seems that the appellant is very casual in its approach for seeking appellate remedy for resolving its dispute. It is expected that the person seeking justice from the appellate forum, should come forward with clean and clear evidences on facts, inasmuch as, appreciation of evidence is the domain of the original authority, who alleges the wrong doings of the as

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STAR CEMENT MEGHALAYA Versus THE STATE OF ASSAM REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM, GUWAHATI, THE COMMISSIONER OF STATE TAXES (earlier known as COMMISSIONER OF TAXES) GUWAHATI AND INDIAN OIL CORPORATION LTD.
GST
2019 (3) TMI 21 – GAUHATI HIGH COURT – 2019 (21) G. S. T. L. 484 (Gau.)
GAUHATI HIGH COURT – HC
Dated:- 4-9-2018
Case No. : WP (C) 366/2018 And Linked Case : WP(C) 915/2018
GST
MR ACHINTYA MALLA BUJOR BARUA, J.
For The Petitioner : DR. ASHOK SARAF
For The Respondent : MR. D SAIKIA(SR. ADDL. AG)
JUDGMENT & ORDER (CAV)
Heard Dr. A. Saraf, learned senior counsel for the petitioners. Also heard Mr. D. Saikia, learned Senior Additional Advocate General for the authorities of the State of Assam in the department of Finance and Taxation as well as Mr. S.C. Keyal, learned ASGI for the authorities of the Govt. of India in the Ministry of Finance and Revenue and Ministry of Law and Legal Affairs, who were arrayed as respondents as per

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using the Form-C under the Central Sales Tax Act, 1956 (for short, CST Act of 1956) and subject themselves to the payment of Central Sales Tax (CST) under the provisions of Section 8 (1) of the Act of 1956.
4. On the contrary, if the petitioners are unable to or are prevented from taking the benefit of the Form-C, the CST @ 2% as provided under Section 8(1) of the CST Act, 1956 would not be applicable and rather they would be subjected to payment of sale tax under the local laws.
5. The respondents under the State of Assam in the Finance and Taxation Department through the Commissioner of Taxes, Assam had issued a Circular No.7/2017-GST dated 05.09.2017 by which, a clarification was given on certain aspects of the CST Act of 1956 as regards the liabilities returns, registrations to be made and also as regards the eligibility to make inter-state sale/purchase of goods against the Form-C and inter-state stock transfer/receipt of goods against the Form-F, after implementation of the pr

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le to pay sales tax under the AVAT Act of 2003, but consequent upon the repeal of AVAT Act of 2003, w.e.f. 01.07.2017, the dealers not selling the aforesaid six goods are no more liable to pay tax under the Act of 2003 and, therefore, upon cessation of their liability under the AVAT Act of 2003, they are not eligible for registration under Section 7(2) of the CST Act of 1956 and the registration earlier granted to them under Section 7(2) became invalid.
iv) Clause-5 thereof provides that such dealers who continue to make interstate sale of only the aforesaid six goods will continue to be liable to pay tax under the CST Act of 1956 and their registration under the Act continues to remain valid and they can also make their inter-state purchases of the aforesaid six goods against Form-C or Form-F, as the case may be.
v) Clause-9 of the said Circular clarifies that the dealers who up to 30.06.2017 were making inter-state purchase of petroleum and high speed diesel (among the six retain

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anufacture of any goods, which is other than the aforesaid six goods, such dealers can no longer avail the benefit of paying CST @ 2% by utilizing the benefit of Form-C.
8. In the present writ petition, the said Circular of 05.09.2017 has been assailed on the following grounds:-
Firstly, the Commissioner of Taxes, Assam had no jurisdiction to issue the Circular dated 05.09.2017, by which it was declared that the dealers making inter-state purchase of petrol and high speed diesel against Form-C for use in the manufacture or processing of goods, other than the six goods ceased to be dealers under the CST Act of 1956, w.e.f. 01.07.2017.
Secondly, even after the amendment of the CST Act of 1956 and the AVAT Act of 2003, the six goods continue to remain taxable under the CST Act of 1956 and AVAT Act, 2003 and therefore, the grant of registration under Section 7(2) of the CST Act, 1956 to such dealers who purchases the aforesaid goods for use in manufacture and processing of goods resulti

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ion were retained for being taxable under the CST Act of 1956 and AVAT Act of 2003. As the said six goods are retained as taxable under the said two Acts, any dealer who intends to purchase any of the said six goods are entitled to be registered or to retain their registration under Section 7(2) of the CST Act of 1956. Dr. A. Saraf, learned senior counsel also submits that the effect of the Circular dated 05.09.2017 declaring and clarifying that a dealer who purchases any of the six goods for interstate sale, uses them for the manufacture of a good other than the six goods, would cease to be a dealer under the CST Act, 1956 would be that the authorities while issuing the Circular have the word goods appearing for the fourth time in section 8(3) of CST Act, 1956 to be a good as defined under Section 2(d) of the Act. According to Dr. Saraf, such effect of the declaration would be contrary to the principle laid down by the Supreme Court in paragraph-18 of Printers (Mysore) Ltd Vs. Asstt.

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7 was in fact, a requirement of the Central Government in the Finance Department and therefore, any adverse orders against the State of Assam would in fact have the implication of being an adverse order against the Central Government.
11. As regards the submission of Dr. Saraf that the Commissioner of Taxes, Assam did not have the jurisdiction to issue the Circular, Mr. D. Saikia by referring to section 9(2) of the CST Act of 1956 contends that the appropriate authorities in the State of Assam assesses, re-assesses, collects and enforces the payment of the tax under the Act on behalf of the Govt. of India and therefore, in order to do the needful, they may exercise all or any of the powers that may be available both under the central laws as well as under the tax laws of the State and therefore, all such powers available to the state authority under the AVAT Act, 2003 are also available for issuing the Circular dated 05.09.017. Accordingly, Mr. D. Saikia, learned senior counsel by ref

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05.09.2017, they would now be liable to pay tax under the AVAT of Act 2003 in respect of any purchase of the six aforesaid goods, even if such purchases were made in course of interstate sale, but resulted in being used as a raw material for manufacturing of a good other than the six goods.
12. Mr. Saikia, also submits that the provisions laid down by the Supreme Court in Printers (Mysore) Ltd, (supra) would be inapplicable in the present case, inasmuch as, in Printers (Mysore) Ltd (supra) the factual background was that on the newspaper having been excluded from the purview of the word goods by the amendment of 1958 of the CST Act, whether it can be construed as a good as appearing for the fourth time under Section 8(3)(b) of the CST Act of 1958. But in the instant case, the issue for consideration would be entirely different and, therefore, the provisions laid down by the Supreme Court in paragraph 18 of Printers (Mysore) Ltd. (supra) would not be applicable.
13. Mr. Saikia also r

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m a bare perusal of the Circular dated 05.09.2017, it is discernible from Clause 9 thereof that a dealer who purchased one of the six retained goods for the purpose of inter-state sale and used it for manufacturing of a finished goods, which would be a good, other than the six retained goods, is not liable to pay sales tax under the CST Act of 1956 and also under the AVAT Act of 2003 and to that extent his registration under Section 7(2) of the CST, Act of 1956 ceases to exist.
16. Section 7(2) of the CST Act of 1956 entitles a dealer to get himself registered under the Act, even if, he is not liable to pay sales tax under the CST Act of 1956, but on the other hand, is liable to pay sales tax under the AVAT Act of 2003. If the analogy projected in Clause-9 of the circular dated 05.09.2017 that the registration under Section 7(2) of the CST Act of 1956 ceases to exist as the dealer is no longer liable to tax under the AVAT Act of 2003 is correct,, the withdrawal of the registration und

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3, from 01.07.2017 onwards, the authorities may withdraw the registration under Section 7(2) of the CST Act of 1956, inasmuch as, the pre-requisite of Section 7(2) of being liable to pay tax under the state sales tax law ceases to exist.
17. But to a query raised as to under what provisions the petitioners would now be liable for payment of sales tax, upon withdrawal of their registration under Section 7(2) of CST Act of 1956, where the petitioners were entitled to pay a tax of 2% under Section 8(1) of the Act for the interstate purchase of diesel made by them for producing the clinker in the State of Meghalaya, it is replied by Mr. D. Saikia, learned Senior Additional Advocate General that the petitioners would now be liable to pay the tax under the GST Acts of 2017 or in the alternative, they would now liable to pay the tax at the appropriate rate under the AVAT Act of 2003 and they would not retain the earlier benefit of paying CST @ 2%.
18. On the submission of Mr. D. Saikia that

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” means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply.”
21. From a bare reading of the definition of 'goods' under Section 2(52) of the CGST Act of 2017 it is apparent that all kinds of movable property other than money and securities are taxable under the said Act, which apparently, going only by the definition of Section 2(52) would also include the six goods that have been retained under Section 2(h) of the CST Act of 1956.
22. But again Sections 9(2) of the CSGT Act of 2017 and the Assam Goods and Services Act, 2017 (in short AGST Act, 2017) provides as follows:-
“Section 9(2) of the CGST Act of 2017:-
(2) The central tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with effect from

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Section 12(5) of the Constitution (One Hundred and First Amendment) Act, 2016 provides as follows:-
(5) The Goods and Services Tax Council shall recommend the date on which the goods and services tax be levied on petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel.
25. From the provisions of Section 9(2) of the CGST Act of 2017 and AGST Act of 2017, respectively and Section 12(5) of the Constitution (One Hundred And First Amendment) Act, 2016 it is discernible that the levy of tax on the five goods namely, petroleum crude, high speed diesel, that motor spirit (commonly known as petrol), natural gas and aviation turbine fuel, which are amongst the six goods retained under the CST Act of 1956, are leviable only with effect from such date as may be notified by the Government on the recommendation of the Goods and Services Tax Council. It has been informed by the authorities in the Finance and Taxation Department of both the

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under Section 7(2) of the CST Act of 1956, they would now be subjected to a levy of tax under the GST Acts of 2017.
27. As regards the other alternative contention of learned Senior Additional Advocate General that upon withdrawal of such registration under Section 7(2) of the CST Act of 1956 the petitioners would now be liable to pay tax under the AVAT Act of 2003, it is taken note of that under Section 174(1) of the AGST Act of 2017, the provisions of AVAT Act of 2003 in respect of the six aforementioned goods are retained. In other words, in respect of the six aforementioned goods retained under Section 2(d) of the CST Act of 1956 and also included under Entry 54 of the State List of the Seven Schedule of the Constitution of India , the provisions of the AVAT Act of 2003 still continues to have its force and the concerned goods are leviable to a tax under the Act. Further upon perusal of the provision of the AVAT Act of 2003, no such provision in discernable, which provides that up

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ection 7(2) of the Act as provided in the circular dated 05.09.2017 would be unsustainable.
30. For a clarification we have to refer to the provisions of Clause-9 of the circular dated 05.09.2017 which inter alia provides that a dealer who is making interstate purchase of high speed diesel against Form-C for use in the manufacture or processing of a good, other than the aforesaid six goods retained under section 2(d) CST Act of 1956 would cease to be a dealer under section 7(2) of the Act with effect from 01.07.2017 as their liability to pay tax under the AVAT Act of 2003 had ceased to exist from 01.07.2017.
31. The circular dated 05.09.2017 providing for the withdrawal of the registration under section 7(2) of the CST Act of 1956 is based on the reason that such dealers involved in interstate purchase of the six goods and using them for a manufacturing of a good other than the six goods, are no longer leviable to a tax under the AVAT Act of 2003 from 01.07.2017. But as already discu

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dated 05.09.2017 that from 01.07.2017 onwards, the dealers dealing interstate purchase of high speed diesel and using it for manufacture of a good other than the six good are no longer liable to pay a tax under the AVAT Act of 2003 is incorrect and unacceptable.
33. As the very basis for withdrawing the registration under section 7(2) of the CST Act of 1956 is that from 01.07.2017 onwards the dealers dealing in interstate purchase of high speed diesel oil and using in for manufacture of good other than the six goods are not liable to pay a tax under the AVAT Act of 2003 and as discussed hereinabove, the very basis of not being liable to pay tax under the AVAT Act of 2003 being incorrect and unacceptable, the provision for withdrawing or enforcing a cession of the registration of such dealers under section 7(2) of the CST Act of 1956 as provided in Clause-9 of notification dated 05.09.2017 is also found to be unacceptable and unsustainable.
34. In the alternative, if the provision of

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ave the jurisdiction and authority to issue the Circular dated 05.09.2017 in exercise of its power under Section 3(5)(b) of the AVAT Act of 2003 or in the alternative under Section 105 of the Act, it would be apposite to examine the aforesaid provisions.
36. Section 3(5)(b) of the AVAT Act of 2003 is as follows:
“3.(5)(b) issue such orders, instructions and directions to such officers and persons as it may deem fit, for the proper administration of this Act.”
37. On the other hand, Section 105 of the AVAT Act of 2003 is as follows:
“105. Determination of disputed questions.- (1) If any question arises, otherwise than in a proceedings pending before an Appellate Authority or an Appellate Tribunal or a Court, where or not,-
(a) any person or association of persons, society, club, firm, company, corporation, undertaking or Government Department is a dealer; or
(b) any transaction is a sale or purchase and, if so, the sale or purchase price, as the case may be, therefore; or

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aimed, the Commissioner shall make an order determining such question:
Provided that, before giving such decision, the Commissioner may, in his discretion, ask an officer appointed to assist him to make such inquiries as he considers necessary for the decision of the question.
(2) Any registered dealer or any association of trade, commerce, industry may apply in the prescribed form and manner to the Commissioner for determination of such question and the Commissioner shall, after giving the applicant a reasonable opportunity of being heard, make an order determining such question.
(3) No question which arises from an order already passed, in the case of an applicant, by any authority under this Act or the Tribunal, shall be entertained for determination under this section.
(4) No decision of the Commissioner under this section shall affect the validity or operation of any order passed earlier by any Prescribed Authority, Appellate Authority, Appellate Tribunal or any Court.

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or permission of the Government. ”
38. Section 3(5)(b) of the AVAT Act clearly postulates a situation where it is deemed expedient that for the proper administration of the Act, the Commissioner may issue such orders, instructions and directions to the Officers and persons concerned, as it may deem fit. A reading of the Circular dated 05.09.2017 would indicate that the said Circular is not for the purpose of any proper administration of the Act, but was made for the purpose of making the levy of tax under the Act of 2003 to be inapplicable in respect of those dealers who purchases the six goods included in Entry 54 of the State list of the 7th Schedule to the Constitution of India and retained under Section 2(h) of the CST Act of 1956 and uses it for manufacturing a good other than the six goods.
39. By virtue of Section 174(1) of the AGST Act of 2017, the applicability of the AVAT Act of 2003 in respect of the six goods mentioned in Entry 54 of the State list under the 7th Schedule

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on arises as provided in Sub Clause (a) to Sub Clause (j) of Section 105 (1). But none of the provisions of Sub Clause (a) to Sub Clause (j) empowers the Commissioner to take away the statutory requirement of being leviable to a tax under the AVAT Act of 2003, if a dealer purchases any of the six goods mentioned in Entry 54 of the State list of the 7th Schedule to the Constitution of India and uses it for manufacture of a good which would be other than the said six goods.
42. From the said point of view also it cannot be said that the Circular dated 05.09.2017 was issued in exercise of power under Section 105 of the AVAT Act of 2003.
43. Both Section 3(5)(b) and Section 105 of the AVAT Act of 2003 confers jurisdiction on the Commissioner to decide any question for proper administration of the Act or to decide as to whether any dealer is liable to pay the taxes in a given circumstances. But the said power cannot be exercised to the extent to declare that the category of dealer, who ar

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dicated by the learned counsel for the respondents under which the Commissioner of Taxes could have issued the Circular dated 05.09.2017.
47. Accordingly, the contention raised that the Commissioner of Taxes, Assam did not have the jurisdiction to issue the Circular dated 05.09.2017 is answered in favour of the petitioner.
48. Clause 9 of the Circular dated 05.09.2017 also provides a clarification that the dealers making inter-state purchase, amongst others, of high speed diesel against Form C and using it for manufacture or processing of goods other than the six aforementioned goods would cease to be dealers under the CST Act of 1956 w.e.f. 01.07.2017 as their liability to pay taxes under the repealed Act of AVAT Act of 2003 had ceased w.e.f. 01.07.2017. The said clarification perhaps is an indication that such category of dealers who makes purchase of any of the six goods and uses it for manufacture of a good other than the six goods would not be covered by Section 8(3)(b) of the C

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retained under the AVAT Act of 2003, therefore, it cannot be said that it would not be subjected to a levy under the AVAT Act of 2003, merely because an interpretation is sought to be given that they would not be entitled to a levy of 2% of CST under Section 8(1) of the CST Act of 1956, as they do not satisfy the requirements of Section 8(3).
51. As it has been concluded that the registration of the petitioners u/s 7(2) of the CST Act of 1956 could not have been withdrawn for an underlying reason that the manufactured good referred in Section 8(3) of the CST Act of 1956 would also have to be amongst the six retained goods, this Court is of the view that the question whether the finished goods would also have to be amongst the six retained goods for the purpose of applying the provisions of Section 8(3) of the Act, need not be answered for the present.
It is so, inasmuch as, irrespective of a decision either in favour of the petitioner that the manufactured good need not be amongst th

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Debate Over Interest on Input Tax Credit Reversals in CGST Act, 2017: Is It Excessively Burdensome?
Act-Rules
GST
Input tax credit (ITC) – Section 16 of the CGST ACT, 2017 as amended – Reversal of credit after 180 days if not paid – Since upon payment of the due amount to the supplier, the recipient shall be eligible to avail ITC of the said amount, it is believed that liability to pay interest is too onerous and should be removed.
TMI Updates – Highlights, quick notes, marquee, ann

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Amendment to Section 16 of CGST Act: Input Tax Credit Now Applies to “Bill-to-Ship-to” Services, Boosting Taxpayer Convenience.
Act-Rules
GST
Input tax credit (ITC) – Section 16 of the CGST ACT, 2017 as amended – “bill-to-ship-to” situations – the registered person is deemed to have received the goods where the goods are delivered by the supplier to a recipient or any other person on the direction of the said registered person – It is now proposed to provide this deeming fiction in

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Amendment to CGST Act Section 13 Corrects Drafting Error on Service Supply Timing, Clarifies Invoice Provisions in Section 31.
Act-Rules
GST
Time of supply of services. – Section 13 of the CG

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Single invoice or multiple invoice
Query (Issue) Started By: – Rajesh kumar Dated:- 3-9-2018 Last Reply Date:- 4-9-2018 Goods and Services Tax – GST
Got 3 Replies
GST
R/s
I am dealer of electronic goods. I sell the invertor with battery to consumer. This is a mixed supply. My question is that can i make a single invoice and pay highest rate of gst on both product or make a multiple invoice for both products for different rate of taxes. Which is valid as per gst law?
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 2 (74) of CGST Act, 2017 "”mixed supply” means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person

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Amendment to Section 12 of CGST Act, 2017 clarifies time of supply rules, correcting previous drafting error.
Act-Rules
GST
Time of supply of goods. – Section 12 of the CGST ACT, 2017 as amen

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CGST Act Section 10: Composition taxpayers can supply services (excluding restaurants) up to 10% of last year's turnover or Rs. 5 lakh.
Act-Rules
GST
Composition levy. – Section 10 of the CGST ACT, 2017 as amended – to allow the composition taxpayers to supply services (other than restaurant services), for up to a value not exceeding ten per cent. of turnover in the preceding financial year, or five lakh rupees, whichever is higher.
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CGST Act Section 10: Composition Levy Limit Raised from Rs. 1 Crore to Rs. 1.5 Crore to Boost Trade.
Act-Rules
GST
Composition levy. – Section 10 of the CGST ACT, 2017 as amended – The limit

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Amended Section 9(4) of CGST Act: Registered entities must pay GST on reverse charge for goods from unregistered suppliers.
Act-Rules
GST
Levy and collection of GST on Reverse charge Basis –

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Section 7 of CGST Act 2017: Defining Taxable Supply Scope for Goods and Services Under GST Rules.
Act-Rules
GST
Scope of supply – Section 7 of the CGST ACT, 2017 as amended – supply of goods

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CGST Act Section 2(102): Securities Excluded from “Services” Definition, But Related Charges Subject to GST.
Act-Rules
GST
Meaning and scope of the term “Services” – Definitions. – Section 2(102) of the CGST ACT, 2017 as amended – Although ‘securities’ has been excluded from the definition of ‘goods’ and ‘services’, if some service charges or service fees or documentation fees or broking charges or such like fees or charges are charged in relation to transactions in securiti

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Special Status for Six Karnataka Districts under Article 371J; Defined as “Local Authority” in CGST Act, 2017 Section 2(69.
Act-Rules
GST
Local Authority – Definitions. – Section 2(69) of the CGST ACT, 2017 as amended – Article 371J of the Constitution grants special status to 6 backward districts of Karnataka – Hyderabad region. – It is being added now based on the request received from the State of Karnataka.
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CGST Act 2017: Amendment in Section 2(35) corrects typographical error in Cost Accountant definition for clarity.
Act-Rules
GST
Cost Accountant Definitions. – Section 2(35) of the CGST ACT, 2

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CGST Act 2017 Update: Section 2(18) “Business Vertical” Definition Removed, Alters Business Classification Under GST Framework.
Act-Rules
GST
Business vertical – Definitions. – Section 2(18)

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Section 2(17)(h) CGST Act: Ambiguity Arises from Removal of “Services” in Race Club Business Definition.
Act-Rules
GST
Business – Definitions. – Section 2(17)(h) of the CGST ACT, 2017 as amen

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National Anti-Profiteering Authority Excluded from 'Adjudicating Authority' in CGST Act; CBEC Now CBIC in Updates.
Act-Rules
GST
Adjudicating authority – Definitions. – Section 2(4) of the CGST ACT, 2017 as amended – National AntiProfiteering Authority constituted by the Central Government under section 171 of the CGST Act excluded from the definition of ‘adjudicating authority’ – Reference ot CBEC changed to CBIC
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Goods and Service Tax
Query (Issue) Started By: – Ethirajan Parthasarathy Dated:- 3-9-2018 Last Reply Date:- 4-9-2018 Goods and Services Tax – GST
Got 1 Reply
GST
A developer engages various contractors for putting up the Building.
A percentage of contractor's Bill is kept as “retention money” which will be paid after long duration. Similarly some portion of Bill is not paid and kept as “hold” money for defective work which will be paid after defect is set right
Both the above cou

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Input Tax Credit
Query (Issue) Started By: – Ethirajan Parthasarathy Dated:- 3-9-2018 Last Reply Date:- 4-9-2018 Goods and Services Tax – GST
Got 2 Replies
GST
* Section 16(4) Provides for Time Limit regarding Input tax set off.
It is not clear to me whether the time limit Apllies for Input tax “Availment” or Input tax 'Credit”
Reply By Praveen Nair:
The Reply:
As per Sec 16(4) of the CGST Act, “A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note

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Imports by composition dealer
Query (Issue) Started By: – nagendra v Dated:- 3-9-2018 Last Reply Date:- 4-9-2018 Goods and Services Tax – GST
Got 1 Reply
GST
For Regular dealer IGST will

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Refund of GST
Query (Issue) Started By: – BINDLASDUPLUX LIMITED Dated:- 3-9-2018 Last Reply Date:- 6-9-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Sir(s)
A Trading company say Mr. X (deals in paper, paper machines etc.) purchased Kraft Paper (IGST @12%) from paper manufacturing company in India.
Thereafter Mr. X sold the goods to Mr. Y (merchant exporter) under not. no. 41/2017 Integrated Tax (Rate) Dt. 23.10.2017 charging 0.10 % IGST. Now the merchant exporter Mr. Y export the goods out of India.
My question here is that how Mr. X can claim the IGST which is unutilized.
thanks
CA Devkant Agarwal
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
Whether the company is paying any other integrated tax?
Reply By

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Goods).
However he will be eligible for ITC only for (12%-.10% = 11.90%) under refund mechanism.
The calculation for Inverted duty structure in system enabled in GST Portal.
Regards
Reply By BINDLAS DUPLUX LIMITED:
The Reply:
thanks
Reply By Yash Jain:
The Reply:
Sir,
But do ensure that you fulfill all the conditions as being laid for supply to merchant exporter.
Refer the notification for merchandise trade. There are some of the following conditions
1. Ensure that goods are exported in 90 days
2. Shipping bill should mention ur name.
3. You not being manufacturer will not get incentive/drawback
4. Your AO should be give PO by merchant exporter.
Many more conditions. Instead charge gst full @12%, and let merchant exporter ta

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WHEN GTA CAN OPT FOR FCM UNDER GST
Query (Issue) Started By: – KULDEEPSINGH KHANGAROT Dated:- 3-9-2018 Last Reply Date:- 4-9-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Sir, My one of client is a registered GTA , but even though it was registered we were raising Transport Services Invoices on Reverse charge , and on sale of old vehicles we were raising Invoices on forward charge.
Now, from 01.09.2018, my client wants to raise all the Invoices on Forward charge basis and also , want to take credit of Inputs of the same. SO, can he opt from middle of year the option of migrating from RCM to FCM?
Reply By Praveen Nair:
The Reply:
If the GTA wants to pay GST then as per Notification No. 20/2017-Central Tax (Rate) 22

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