Author: admin_gst

Commissioner of GST & Central Excise, Madurai Versus M/s. Sri Naga Nanthana Mills Ltd.
Central Excise
2018 (9) TMI 1123 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 18-7-2018
Appeal No. E/380/2009 – Final Order No. 42036/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri S. Govindarajan, AC (AR) for the Appellant
Shri M. Kannan, Advocate for the Respondent
ORDER
Per Bench
The above appeal is filed by the department against the order passed by Commissioner (Appeals) who set aside the demand, interest and penalties.
2. The respondents are engaged in manufacture of cotton yarn and polyester yarn and are also selling through their consignment a

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an reiterated the grounds of appeal.
4. On behalf of the respondent, ld. counsel Shri M. Kannan submitted that under Rule 8(4) of Central Excise Rules, 2002, as it stood then, the assessee is required to pay “excise duty for each consignment by debit to the current account” and hence the assessee can pay the differential through CENVAT account. The respondents had the facility of payment of differential duty and paid the same through their CENVAT account for which the show cause notice was issued. He submitted that during the relevant period the issue has been decided by the Larger Bench of the Tribunal in the case of Noble Drugs Ltd. Vs. Commissioner of Central Excise – 2007 (215) ELT 500 (Tri. LB) and the same has also been considered by

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Uttarakhand Goods and Services Tax (Seventh Amendment) Rules, 2018
579/2018/10(120)/XXVII(8)/2018/CT-29 Dated:- 18-7-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No. 579/2018/10(120)/XXVII(8)/2018/CT-29
Dehradun :: Dated:: 18th July, 2018
Notification
In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with section 21 of the Uttar Pradesh General Clause Act, 1904 (Act No. 1 of 1904) (as applicable in the State of Uttarakhand), the Governor is pleased to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:-
The Uttarakhand Goods and Servi

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the words "Director General of Anti-profiteering" shall be substituted.
4. Amendment in Rule, 131
In rule 131 of the "Principal Rules" for the words "Director General of Safeguards", the words "Director General of Anti-profiteering" shall be substituted.
5. Amendment in Rule, 132
In rule 132 of the "Principal Rules" for the words "Director General of Safeguards" , the words "Director General of Anti-profiteering" shall be substituted.
6. Amendment in Rule, 133
In rule 133 of the "Principal Rules" for the words "Director General of Safeguards", wherever they occur, the words "Director General of Anti-profiteering" shall be substituted.

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In Re : A.S. Moloobhoy Private Limited
GST
2018 (10) TMI 1314 – AUTHORITY FOR ADVANCE RULING – MAHARASHTRA – 2018 (18) G. S. T. L. 683 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – MAHARASHTRA – AAR
Dated:- 18-7-2018
GST-ARA-14/2018-19/B-71
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 A S Moloobhoy Private Limited , the applicant, seeking an advance ruling in respect of the following question.
The Applicant requests this Hon'ble Authority to decide as to whether the supply of goods [as listed in Annexure I-A of this ARA application] is classifiable as “Parts of goods of headings 8901, 8902, 8904, 8905, 8

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S. Moloobhoy Private Limited ('the Applicant'/'the Company'). The Applicant, having Good and Service Tax ('GST') Registration No. 27AAMCA4160E1ZT is inter alia engaged in the business of sale and distribution of Marine Distress Signals, EPIRB and SART, SSAS, Marine Chemicals, Navigation and Communication (NAVCOM) Equipment and also providing Life Saving services: such as Life raft, Lifeboat and Fire-fighting services, including Pyrotechnic Disposal, Electronic Services and Training Services related to the Marine Industry.
2. Applicant imports various goods/spares, which are supplied on ships and these equipment form an essential part of the ship, and makes the ship “sea worthy.”
3. The above referred goods are imported by the applicant on payment of IGST. The detailed list of HSN codes of such imported goods along with the applicable tax rates is attached herewith at Annexure I-A.
The sample copies of illustrative Bill Of Entry for such imports are enclosed

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e copy of relevant purchase orders and emails are enclosed at Annexure I-H, I-I, I-J, I-K & I-L.
6. Based on the information from customers and market trend, applicant also feels that GST rate should be 5% on the goods supplied by it as same are essential part of ship which makes the ship seaworthy. It is legally 'obligatory for ships to have fitment/installation of all such spares and equipment to qualify as seaworthy. These parts/equipment should therefore be classified under the tariff heading of “Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907.”
* Heading 8901 is for cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for transport of persons or goods.
* Heading 8902 applies to fishing vessels, factory' ships, other vessels, etc.
* Heading 8904 is for tugs and pusher crafts.
* Heading 8905 covers Light vessels, fire floats, dredgers and other vessels.
* Heading 8906 and 8907 is for other vessels and floating structure

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eadings 8901, 8902, 8904, 8905, 8906, 8907″ under entry 252 of Schedule I of CGST Notification No. 01/2017-Central Tax (Rate) dated 28lh June, 2017 (Amended from time to time) and liable to GST @ 5% (CGST-2.5% and SGST- 2.5%) or IGST-5% as specified in entry 252 of schedule I of Notification No. 01/2017-Integrated Tax (Rate),dated 28-06-2017.
9. The list of goods/ spares/parts/equipment (which are installed or fitted on the ships) for which the advance ruling is sought as to classification of such goods is enclosed herewith at Annexure- I-A.
STATEMENT CONTAINING THE APPLICANT'S INTERPRETATION OF LAW AND/OR FACTS, AS THE CASE MAY BE, IN RESPECT OF THE QUESTION(S) ON WHICH THE ADVANCE RULING IS SOUGHT
1. ISSUE FOR DETERMINATION
1.1. The questions/ issues before Your Honor for determination is whether supply of goods (as listed in Annexure I-A) is classifiable as “Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907” under entry 252 of Schedule 1 of CGST Notification No.

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t.
SUBMISSION 2
2.3. Notification 01/2017 -CGST dated 27th June, 2017 states that the “classification of goods should be as per the rules of classification enshrined in the Customs Act, 1962.”
2.4. Relevant portion of Rule 3(a) of the customs valuation rules reads as under:
“When by application of rule 2(b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows:
The heading which provides the most specific description shall be preferred to headings providing a more general description.”
2.5. As stated above, the goods being imported are necessarily parts of the ship, in view of their compulsory requirement as per IMO; to establish the ship as sea worthy, and not spares per se.
The meaning of the term “spares” referred above, incorporates a wide ambit of products and therefore would lesd to a generic classification of goods.
2.6. On the other hand the classification of the same; as parts of the ship, w

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s on board a vessel, so as to ensure that the ship as a whole is sea worthy as per IMO Regulations.
3. PRAYER
In light of the above, a Ruling is sought from the Honorable Authority on classification of goods listed in Annexure III and applicable GST rate on such goods.
Additional submissions on 27/07/2018
We, M/s. A.S. Moloobhoy Pvt. Ltd. (hereinafter referred to as the Applicants) refer to their application for Advance Ruling.
2. The issue on which ruling is sought for from the Authority for Advance Ruling is as to whether parts of Marine Distress Signals, Emergency Position Indicating Radio Beacon (EPIRB) and Search and Rescue Transponder, (SART), Ship Security Alert System (SSAS), Navigation and Communication (NAVCOM) Equipment related to the Marine Industry, as detailed in Annexure-1-A, are covered under Sr.No.252 of Schedule 1 of Notn. No. 1/2017-Central Tax (Rate) and Notn.No.1/2017-lntegrated Tax (Rate) both dated 28.06.2017 and chargeable to GST @ 5%.
3.0 The facts, succi

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d the Merchant Shipping (Distress and Safety Radio Communication) Rules, 1995 has made these Rules which would apply to all sea going passenger, cargo and fishing boats of 20 mtrs. or more than length and all ships other than Indian ships more than 300 tons while they are in any port or place in sea. The Rules require all existing ships comply part I of the Rules on or before 1st February, 1995. Various dates on which these Rules will come into force in parts are mentioned, and but compliance is required on or before 1-2-99 in all cases. The said rules requires inter alia that every ship or fishing boat should carry two satellite EPIRB, Navtex receiver radio facility of Maritime safety information by the INMARSAT, enhanced group calling (EGC) system of HF Direct printing telegraphy, etc
3.4 For undertaking the repair of the ship, over and above rendering of repair service, the Applicants also are required to supply various parts of various equipment in ship viz. Navigation equipment a

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o declining to renew the certificate of seaworthiness, issued to the ships under the Merchant Shipping Act, 1958 and the vessel could not have been allowed to sail. By the operation of the Rules of 1995, the vessel which is not fitted with this equipment became would be unlawful to ply.
3.8  prior to 1.07.2017, in pre-GST era, central excise duty was not applicable as the Applicants being dealers and in that  VAT was payable.
3.9 under the said factual position, the present application is filed with a prayer for ruling on the said equipment and spares of availability of concessional rate of GST of 5% (2.5% + 2.5%) under Sr. No.252 of list 1 of Notn.No.1/2017-Central Tax (Rate)/lntegrated Tax (Rate).
4.0 Grounds before Appellate Authority:
4.1 Equipment form an essential part of the ship:
4.2 The Applicants imports goods under consideration which are supplied on ships and these equipment form an essential part of the ship and makes the ship “sea worthy”.
4.3 The said equ

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t of judgments in Applicants own case/other's case under Customs:
5.1 Notn.No.23/98-Cus dated 2.6.1998 and succeeding Notifications including 21/2002-Cus dated 1.3.2002 (Sr. No. 251) was prescribing Nil rate of duty (both standard rate and additional duty rate) to capital goods and spares thereof, raw-materials, parts, material handling equipment and consumable used for repair of ocean-going vessel by Ship Repair Unit registered with DGS.
5.2 The notice was issued to the importer-Applicants proposing to deny the exemption under the said Notification on the basis that the goods were not covered by any of the category of item specified in the entry to the exemption. It further alleged that the goods were not used for repair because the ships were fully functional and would not be part of repair.
5.3 By Order-in-Original No. CAO/68/20027CAC/CC/ASS dated 18.02.2002, Ld. Commissioner of Customs, Mumbai denied exemption under Notification 23/98-Cus (Sr. No.227).
5.4 Since aggrieved a

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p Care Pvt. Ltd. [2005 (191) ELT 697 (T)] has held that Ship spares for repair of ocean-going vessel like 'Global Marine Distress Safety System' equipment imported and used to upgrade old radio communication/navigation equipment in ships were necessary for safety of ocean-going vessels in voyages and further Fitment of safety equipment to ships for making vessel seaworthy amounts to 'repair' of ship for purpose of S. No. 227 of Notification No. 23/98-Cus.
5.9  Again in Applicants own case, Tribunal vide its judgment dated 23.08.2011 [2012 (276) ELT 399 (Tri-Mum)] had held that Handset imported for replacement of defective handset of communication system of ocean going vessel would be entitled for benefit of Notification No. 21/2002-Cus (Sr. No.351).
6.0  Squarely covered by Sr.No.252 of list 1 of Notn.No. 1/2017-Central Tax (Rate) dated 28.06.2017:
6.1 The Entry No. 252 of list 1 of Notn.No. 1/2017-Central Tax (Rate) dated 28.06.2017 is as reproduced below:

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p;  (a) Malwa Industries – 2009 (235) ELT 214 (SC)
    (b) Mewar Bartan Nirman Udyog – 2008 (231) ELT 27 (SC)
    (c) Parle Biscuits – 2005 (192) ELT 23 (SC)
    (d) Bombay Oil Industries – 1997 (91) ELT 538 (SC)
7.0 Section/Chapter Notes and/or Explanatory Notes to HSN are for classification and not for interpreting exemption Notn.:
7.1 HSN, Explanatory Notes, Rules of Interpretation, etc. cannot be used to interpret the exemption notification and further exemption notification to be strictly interpreted in accordance with words of notification thereunder and the intention thereof.
7.2 The above view gets substantiated from the ratio of following judgments:-
    (a) Gujarat Ambuja – 216 (338) ELT 481 (SC)
    (b1) Winter Misra Diamond Tools -1996 (83) ELT 670 (T)
    (b2) -do- Upheld by Supreme Court – 1997 (94) ELT A-52 (SC)
    (c) Set Telecommunication – 2003 (161

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and their associated spares, etc., detailed therein, are integral part of a ship without which ship cannot sail and would not be considered seaworthy as per the IMO/SOLAS/guidelines.
It is further certified that every ship being built at any shipyard must include these equipment and its associated spares to construct a sea worthy vessel.
9.2 The said certificate would substantiate that the goods under consideration mentioned at Annexure-l-A to application are parts of goods of heading 8901, 8902, 8904, 8905, 8906 and 8907.
10.0 The provisions of Merchant Shipping (Distress & Safety Radio Communication) Rules, 1995 would support that the goods under consideration are parts of ship and hence, would be covered under Sr. No.252 of list 1 of Notn. 1/2017-Central Tax (Rate)/Integrated Tax (Rate)
11. With the above submissions and those made in their application and additional submissions, it is humbly prayed for holding that the disputed equipment would be covered under Entry No. 252 of

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ng questions:
a) Whether marine distress signals, EPIRB, SART, SSAS, marine chemicals, navigation and communication equipment life raft, lifeboat, firefighting services, pyrotechnic disposal, electronic services and training services related to marine industry supplied by the applicant, would be considered to be part of ship and accordingly be then classified under SI no. 252 of Schedule I of Notification No 1/2017 of Central Tax (rates) dated June 28,2017
Also, as per the notice following details were asked by the Advance Ruling Authority:-
1) Registration No, of Central Excise or Service Tax or both as applicable.
2) Period of Registration in case of Para (1) above.
3) Registration Address for Central Excise or Service Tax or both as applicable,
4) (a) Classification of Goods and their Central Excise Tariff Heading.
(b) Rate of Central Excise duty as applicable.
(c) Details of benefit of notification of Central Excise if any availed.
5)  (a) Classification of Service/Se

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  B-501, 5th floor, Marathon Futurex,
    Mafatlal Mills, N. M. Joshi Marg,
    Lower Parel, Mumbai, 400013.
    3) Registered address of Service Tax Office:
    Mumbai Central-New, Division-Ill, Range I,
    Primal Chambers, Jijibhoy Lane,
    Lalbhaug, Parel, Mumbai-400012.
    4) Classification of Services provided by the applicant under service tax is as under:
Table-1
Sr. NO.
Services provided by Applicant
Accounting Code
Service Tax Rate (Basic+SBC+KKC)
Benefit of any notification claimed
1
Technical Inspection and certification Agency Services
00440249
15%
N. A.
2
Maintenance & Repairs Services
00440245
15%
Exemption was claimed under clause 25 (b) of Notification 25/2012 ST dated 20/06/2012 for services provided to Govt., a Local authority or a Govt. authority by way of repair or maintenance of vessel.
 
5) Assesse have not applied for any

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sp;
8529
Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528
48%
 
9014
Direction finding compasses; other navigational instruments and appliances
18%
 
8526
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
18%
 
8479
Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter
18%
 
6307
Other made up articles, including dress patterns
5 & 12%
 
8525
Transmission apparatus for radio broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders
12,18 & 28%
 
8544
Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres,

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bmissions.
05. OBSERVATIONS
We have perused the records on file and gone through the facts of the case and the submissions made by the applicant and the department.
10. We find that the applicant has submitted that they are engaged in the business of sale and distribution of Marine Distress Signals, EPIRB and SART, SSAS, Marine Chemicals, Navigation and Communication (NAVCOM) Equipment, Life raft, Lifeboat and Fire-fighting services, including pyrotechnic Disposal, Electronic Services and Training Services related to the Marine Industry. They are importing the various goods/spares, which are supplied by them on ships. As per their submissions such equipments are an essential part of a ship, and makes the ship sea worthy.
The only issue that is raised before us by the applicant is whether the said parts/spares/equipments which are used on a ship are forming parts of the ship and therefore chargeable to reduced tax @ 5% under Sr.No.252 of Notification No.1/2017 Central Tax (Rate) dat

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definition of 'Spare Part' as per Wikipedia
A spare part, spare, service part, repair part or replacement part is an interchangeable part that is kept in an inventory and used for the repair or replacement of failed units. Spare parts are an important feature of Logistics Engineering and Supply Chain Management.
Thus in view of the above meanings/definitions of part/parts/Spare Part, we will be required to examine as to what are the parts of Goods of CTH 8901, 8902, 8904,8905, 8906 and 8907 and whether the subject goods/spares as mentioned by the applicant listed in Annexure 1-A of this ARA application can be taken to be covered within the meaning of Parts for Sr. No. 252 of Notification no. 1/2017 Integrated Tax (Rate) dated 28.06.2017.
We find that items like Anchor, Bow, Bowsprit, Fore and Aft, Hull, Keel, Mast, Rigging, Rudder, Sails, Shrouds, Engines, gearbox, Propeller, Bridge, etc. are the very essential parts of a ship or vessel and are quite clearly parts of a vesse

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complete and would not exist. These are very integral for the functioning of the ship and can also be separated from the ship for repair/replacement. When we refer to the definition of the word 'part' as discussed in detail above, we find that 'part' is a separate piece of something or a piece that combines with other pieces to form the whole of something.
Similarly the second definition of part also defines 'part' as one of the pieces that together form a machine or some type of equipment.
While interpreting the issues like the one at hand, we may refer to certain judgements which throw light on the disputed issue.
In case of Saraswati Sugar Mills Vs Commissioner of Central Excise Civil Appeal No.5295 of 2003 decided on 2nd Aug 2011 Hon. Supreme Court of India observed :
12. In order to determine whether a particular article is a component part of another article, the correct test would be to look both at the article which is said to be component part and t

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parts in so far as manufacture of roll is concerned, but it is not 'component part' in the manufacture of sheets. It is useful to quote the observations made by this Court:
Paper core would also be constituent part of paper and would thus fall within the term “component parts” used in the Notification in so far as manufacture of paper in rolls is concerned. Paper core, however, cannot be said to be used in the manufacture of paper in sheets as component part.
15. In Modi Rubber Ltd. v. Union of India, (1997) 7 SCC 13, the appellant had set up tyre and tube manufacturing plant and imported various plants and machineries. While using the plants and machineries, PPLF (Polypropylene Liner Fabric) was used as a device in the form of liner components to various machinery units to protect the rubber-coated tyre fabric from atmospheric moisture and dust. This Court held that the PPLF was not a component of the machine itself. It was not a constituent part. It was used as a Liner Fab

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ions: 1977 AIR 132,1977 SCR (1) 837.
In this case the appellant contended before the Hon SC that carbon paper does not lose its character as paper in spite of being subjected to chemical processes, and that ribbon is not an accessory but an essential part of the typewriter. While dismissing the appeal Court held that “A word which is not defined in an enactment has to be understood in its popular and commercial sense with reference to the context in which it occurs. It has to be understood according to the well-established canon of construction in the sense in which persons dealing in and using the article understand it.
The Hon SC further observed that “Bearing in mind the ratio of the above mentioned decisions, it is quite clear that the mere fact that the word 'paper' forms part of the denomination of a specialized article is not decisive of the question whether the article is paper as generally understood, 'the word 'paper' in the common parlance or in the com

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riters are being sold in the market without the typewriter ribbons and therefore typewriter ribbon is not an essential part of a typewriter so as to attract tax as per entry 18 of the Second Schedule to the Mysore Sales Tax Act, 1957.”
In light of the above discussions, considering the meaning of an expression (Part) as given in the dictionary and also the ratio as adopted by the Hon'ble Courts as mentioned above besides common parlance test, we now take up each and every goods/spares, etc claimed by the applicant to be parts of a ship [as listed in Annexure I-A of this ARA application and as reproduced by them mentioning their uses in page no 24 of their compilation A made before this authority as an additional submission] and discuss and find out whether each of the subject goods/spares can be considered as parts of ship. They have broadly listed the equipments/parts of the equipments along with their usage which is as follows:-
S. No.
EQUIPM ENT
FULL FORM
DESCRIPTION
REMAR

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oscope
Used for navigation
Is an essential part of ship and without it the ship would not be performing its essential function and therefore would be parts of a ship as per above discussions
F
AIS
Automatic Identification System
Used for identifying other ships details
Would be in the nature of an additional equipment and therefore cannot be considered as parts of a ship as per above discussions
G
DS
Doppler Speed Log
Used to measure ships speed through water
Is an essential part of ship and without it the ship would not be performing its essential function and therefore would be parts of a ship as per above discussions
H
MF/HF
Medium/High Frequency Communication
Used for long range communication
Is an essential part of ship and without it the ship would not be performing its essential function and therefore would be parts of a ship as per above discussions
I
VHF
Very High frequency
Used for short range speed communication
Is an essential part of ship and without

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s
Is an essential part of ship and without it the ship would not be performing its essential function and therefore would be parts of a ship as per above discussions
N
VDR
Voyage Data Recorder
Used for recording and analysing data of the ship
Would be in the nature of an additional equipment and therefore cannot be considered as parts of a ship as per above discussions
O
NDB
Non Directional Beacon
Used for choppers to determine landing location on board
Would be in the nature of an additional equipment and therefore cannot be considered as parts of a ship as per above discussions
P
FCV
Fish Finder
Used for higher level accuracy and clear fish shoal images
Would be in the nature of an additional equipment and therefore cannot be considered as parts of a ship as per above discussions
Q
SONAR
Sound Navigation and Ranging
Used for searching underwater fishing
Would be in the nature of an additional equipment and therefore cannot be considered as parts of a ship as per

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RT
Walkie talkie
Used for internal communication by the ship's staff
Would be in the nature of an additional equipment and therefore cannot be considered as parts of a ship as per above discussions
The classification of goods under Sr. No. 252 depends solely on the nature of use to which the goods are put to. We find from the above table that the items mentioned at Sr. Nos A, B, C, D, E, G, H, I, J, K, M and S are essential parts of a ship/vessel without which the ship would not be complete and would not exist. These are very integral for the functioning of the ship. Hence out of the 504 goods mentioned in [Annexure I-A of this ARA application and reproduced by them mentioning their uses in page nos 24 to 39 of their compilation A made before this authority as an additional submission] we are of the opinion that out of the 504 items mentioned by them, only goods used in the equipments mentioned at Sr. Nos. A, B, C, D, E, G, H, I, J, K, M and S of the above table can be conside

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Refund Disposal Fortnight to handhold trade & industry in clearing pending GST refund claims from 16th July to 31st July,2018 -regarding.
22/2018/CCP/JMR Dated:- 18-7-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR
'SARDA HOUSE', OPP. PANCHAVATI SOCIETY, BEDI BUNDER ROAD, JAMNAGAR – 361008
PHONE NO.: 0288 2757509/10 – FAX NO. : 0288 2757538/39
WEBSITE : www.jamnagarcustoms.gov.in E-Mail: custechjmr@gmail.com
F.No.VIII/48-168/Cus-T/2017
Date : 18-07-2018
PUBLIC NOTICE NO. 22/2018/CCP/JMR
Subject: Refund Disposal Fortnight to handhold trade & industry in clearing pending GST refund claims from 16th July to 31st July,2018 -regarding.
Attention of all the Importers/exporters, Customs Brok

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tted records to Customs EDI Systems
2. Rectification of EGM error code SB006 in respect of ICDs/Gateway ports
3. Rectification of all other error codes viz. SB002/SB003/SB005/SB006 and error. codes clubbed with each other
3. Accordingly, a Refund Cell which is created at Customs House – Pipavav to deal with the pending cases of export related refund claims, in addition to special camp at Office of the Commissioner of Customs, Customs(Prev.) Commissionerate, 'Sarda House', Bedi Bunder Road, Jamnagar for disposing off the IGST refund on export stuck up on account of above error codes.
4. In case of any difficulties faced during this Special Drive, the exporters / stake holders may contact the below mentioned Nodal Officer:
Name a

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IN RE: THE MAHARASHTRA RAJYA SAHAKRI SANG MARYADIT
GST
2018 (11) TMI 883 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2018 (19) G. S. T. L. 369 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 18-7-2018
GST-ARA- 11/2018-19/B-70
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 THE MAHARASHTRA RAJYA SAHAKRI SANG MARYADIT, the applicant, seeking an advance ruling in respect of the following question.
The Maharashtra Rajya Sahakari Sangh Ltd. conducts education and training programmers through its 13 co-operative training centres and 33 district co-operative boards by charging fees to particip

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institute registered under Maharasthra Co-operative Societies Act, 1960 on 13th of July 1918. The Maharashtra Rajya Sahakari Sangh Ltd. gives education to members of co-operative societies in the state (Total number is as on 31.3.2017) and training to office-bearers : committee members/ officers and employees of the co-operative societies. As per section 24 A of of M.C.S Act. 1960 and rules thereunder, every society has to give education & training through state apex training institute. Accordingly The Maharashtra Rajya Sahakari Sangh Ltd.is notified by the Government of Maharashtra on the 10 sep. 2014 for this purpose. Earlier, The Maharashtra Rajya Sahakari Sangh Ltd. was exempted by even income tax department. Income Tax tribunal order is enclosed for ready reference. As Maharashtra Rajya Sahakari Sangh Ltd.is doing work purely of education and training, it needs to be exempted from CST. This institute is not profit making organization and giving education and training by charging

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of the appellant – the assessee is a co-operative educational institute registered under Maharashtra State Co-op. Societies Act, 1960. The Sangh conducts cooperative education and training through its 13 co operative training centres. These training programmes are recognised as the essential minimum educational qualifications for principles of co. Operations. (Its State Level Apex cooperative institution).
b. Educational institution existing solely for educational purposes and not for purposes of profit.
C. Assessee has over 100 years of establishment and had the memorable association with the honourable Mohandas Karamchand Gandhi, father of our nation.
d. Incorporation of the assessee has everything to do with the then ongoing cooperative movement during the period of the father of the nation and therefore, the main object of the assessee is to educate the people of India on the cooperative movement. Regarding finances to the trust, the assessee has by virtue of section 68 of t

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the member society by virtue of section 68 of the Maharashtra Co-operative Societies Act, 1960.
g. The main objects of the society read that (i) To provide education and training to members of various co-operative societies, be present or future to make the movement of co-operative more people friendly and (ii) To homogenize the education structure relating to co-operation and to act as nodal agency in this respect”
h. The Government provided the finance to the assessee by way of making of a legislation, which cast statutory responsibility on the member societies by way of compulsory contributions to the education fund of the assessee.
i. In the background of the above, the relevant provisions reads as follows, “any university or other educational institution existing solely for educational purposes and not for purposes of profit, and which is wholly or substantially financed by the Government; or As seen from the above, the legislature has not used the words such as direct or i

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ficit, if any was to be met through grants, this was sufficient to conclude that the institute was substantially financed by the Government. The requirement is that institute wholly or substantially financed by the Government. It does mean that one has to see the financing in each year. Financed here means that the institute was set-up with the finances made available by the Government Such requirement was met in instant case. After setting-up infrastructure, the institute started imparting education and charged fees as prescribed by the Government.
l. The finances received by the assessee in the form of training receipts from the member cooperative societies by way of compulsory subscriptions in accordance with a State legislation tantamount to “financed by the Government”.
m. The instant assessee earlier has also got the requisite finance out of the exclusive Education Fund of the State Federal Society created by way of law in the name of Maharashtra Co-operative Societies; 1960,

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financing such educational institution rightly should stop with the role as a facilitator by providing requisite legislation for enabling the member societies to contribute to the assessee and contribute mandatorily. Therefore, in our opinion, it is a case of indirect financing of the educational institution of the cooperative movement by the Government and it is evolved in order to promote participation of the members and respect the financial independency of the movement in general and institution in particular. In any case, the provisions of the clause do not expressly bar the claim of tax exemptions to the cases of indirect financing by the Government in such cases of indirect financing to the educational institutions of the cooperative movement in India, the aspects of consolidated Fund of India to be the source of finance for claim of exemption become irrelevant for the reasons of minimum control of the Government on cooperative societies. Considering the peculiarities of the coo

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herefore, in the circumstances, where the Government created a special enactment i.e. Maharashtra Co-operative Societies, 1960 in general and section 68 of the said Act in particular, where by an education fund is created in this regard to constitute a fund set apart to be the source of finance to the institution. Further, we are also Of the opinion, the assessee being the case of the society engaged in the running the educational institution for promoting the cooperative movement in India, liberal interpretation of the statute is the need of the time. The cases of this kind, where the Government legislates law to provide for compulsory contributions by the member societies to an Education fund which is set apart to be the source of finance for an educational institution Of this kind engaged in the cooperative movement in India, which constitutes indirect financing by the Government.
Statement containing the applicant's interpretation of law and/or facts, as the case may be, in re

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embers of cooperative societies, office bearers, etc. and charging fees to participants for the same. They have claimed that they are not doing any commercial activity and are a non profit making organisation conducting this activity as a statutory requirement of Maharashtra Cooperative Societies Act, 1960.
3. On perusal of the documents submitted by the taxpayer in support of their claim, viz., Order dated 30.04.2010 by the Income Tax Appellate Tribunal, Pune Bench, it is seen that the taxpayer has been given the benefit of exemption only in respect of the funds received by the institution under section of the Act but were not granted exemption and denied registration under section 12AA (I)(ii) of the Income Tax Act, 1961 as a charitable trust.
4. Section 10 of the Income Tax Act, 1961 provides for income which shall not be included in the total income. Section provides that income of any university or other educational institution existing solely for educational purposes and not fo

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rdingly fall under the purview of GST as detailed below:
5.1 Under CGST Act, 2017, Section 2 (84), the definition of “Person” includes –
(a) an individual;
(b) a Hindu Undivided Family;
(c) a company;
(d) a firm;
(e) a Limited Liability Partnership;
(f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India
(g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company is defined in clause (45) of section 2 of the Companies Act, 2013 (18 Of 2013)1;
(h) any body corporate incorporated by or under the laws of a country outside India;
(i) a co-operative society registered under any law relating to co-operative societies;
(j) a local authority;
(k) Central Government or a State Government;
(l) society as defined under the Societies Registration Act, 1860 (21 of 1860);
(m) trust; and
(n) every artificial juridical person, not falling within any of the above;
5.

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–
(a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit;
(b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a);
(c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transacti01v,
(d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business;
(e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members;
(f) admission, for a consideration, of persons to any premises;
(g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation;
(h) services provided by a race club by way of totalisator or a lic

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ll not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply.
6. A cooperative society (being a person as defined above) provides services to its members in the form of facilities or benefits to its members (in course of business) for a consideration. It has been admitted by the taxpayer in their application that they charge a fee from the participant members to whom the training is being imparted.
7. Thus it appears that the said training is against a consideration, i.e., a payment made in money  (fee collected from the members) for supply of services and thus the cooperative society also gets covered under the ambit of GST and is leviable to GST under Section 9(1) of the CGST Act, 2017.
8. This service provided by the taxpayer falls under the Service Accounting Code 999293 – Commercial Training and Coaching. In terms of Notification no. 11/2017-Central Tax (Rate) dated 28.06.2017, Commercial Training and Co

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pt., Pune -I Commissionerate appeared and made written submissions.
05. OBSERVATIONS
We have perused the records on file and gone through the facts of the case and the submissions made by the applicant and the department.
The applicant has submitted that they are a state level apex training institute registered under Maharashtra Co-operative Societies Act, 1960 and as per the provisions of Section 24 A of of M.C.S Act. 1960, they are giving education/ training, though their 13 training centres, to the members of co-operative societies in the state of Maharashtra and the same is not a commercial activity. They have submitted that they do not receive any funds or grants from the Government directly and their funding is indirectly by way of mandatory contributions by the member co-operative societies under the provisions of Section 68 of the Maharashtra Co-op. Societies Act and they are not a profit making organization but only an educational institution and therefore on the similar l

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, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union territory administration are exempt.
3. Services provided by educational institution to its students, faculty and staff are exempt: Service supplied by an educational institution to its students, faculty and staff is exempt from GST – Sr. No. 66(a) of Notification No. 12/ 2017-CT (Rate) and No. 9/2017-IT (Rate) both dated 28-6-2017.
We now reproduce Section 24 A of the Maharashtra Cooperative Societies Act is relevant in the present case as under:-
24A. Cooperative Education and training to members, etc. – (1) Every society shall organisc co-operative education and training, for its members, officers and employees through such State federal societies or the State Apex Training Institutes, as the State Government may, by notification in the Official Gazette, specify. Such education and training shall.-
(i) en-sur

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ng fund of such State federal societies State Apex Training Institutes, notified under subsection (1), at such rates as may be prescribed, and different rates may be prescribed for different societies or classes of societies. Hence it is clearly seen that there is no funding from the Government directly or indirectly to the applicant as claimed by them in their submission and also that there may be other such State Federal Societies and State Apex Training Institutes which have been notified for providing such education/coaching/ training.
We find from the submissions made by the applicant that they are neither providing any services to the Central Government, State Government, Union territory administration under any training programme nor is the expenditure borne by the Central Government, State Government, Union territory administration. In their case they are funded by the fees received from the societies for the training of their members. It is also seen from their submissions th

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loyees from the applicant or other notified institutes and every society shall contribute annually towards the education and training fund of the State federal societies or State Apex Training Institutes. Hence it is very clear that there is no funding by the Government in this case.
The second issue is that the services provided by them are not in respect of their own students, faculty and staff. Services supplied /provided by an educational institution to its students, faculty and staff is exempt from GST – Sr. No. 66(a) of Notification No. 12/2017-CT (Rate) and No. 9/2017-IT (Rate) both dated 28-6-2017. They are in fact supplying services to other cooperative societies and their members and not to their own faculty, etc. Hence there is no way that their remuneration recovered from the societies can be treated as non-taxable.
From the submissions we find that the applicant are providing services of coaching and training to the members of cooperative societies for which they receive

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perative societies to obtain training for their members from the applicant or other similar institutes. It seems that it would be optional for societies to avail of such services either from the applicant of some other such institute. Thus the member societies are not under any legal compulsion to become members and get training from the applicant only. The obtaining of such membership by way of payment of annual fees implies that the applicant would supply such educational and training services only to societies who pay annual fees and not to those societies who do not pay the applicant such fees.
The applicant has submitted that The Maharashtra Societies Act, vide Section 24 provides for guidelines, which are mandatory for each and every Co-Operative Society in Maharashtra. The Applicant provides training to members of such cooperative societies which is in consonance with Section 24 of the said act, but this supply of service is provided only to those member cooperatives and not to

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(for a subscription or any other consideration) of the facilities or benefits to its members”).
To summarise, the applicant, a co-operative educational institute registered under Maharashtra State Co-op. Societies Act, 1960, conducts cooperative education and training through its cooperative training centres and provides education to members of co-operative societies in the state Of Maharashtra and training to office-bearers : committee members/officers and employees of the co-operative societies. For providing such education and training they charge annual fees/contribution from their members as provided under the provisions of the Maharashtra Co-op. Societies Act. Thus in view of the above discussions it is seen that the applicant is a person (as defined under Section 2(84) of the GST Act, Who is supplying services (as defined under Section 7(1) of the GST Act) in the nature of educational, coaching and training to its members only (and not non members), for a consideration (as defi

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Refund Disposal Fortnight to handhold trade & industry in clearing pending GST refund claims from 16th July to 31st July, 2018
PUBLIC NOTICE NO. 22/2018/CCP/JMR Dated:- 18-7-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR
SARDA HOUSE', OPP.PANCHAVATI SOCIETY, BEDI BUNDER ROAD, JAMNAGAR – 361008
PHONE NO.: 0288 2757509/10, FAX NO. : 0288 2757538/39
E-Mail: custechjmr@gmail.com
F.No.VIII/48-168/Cus-T/2017
Date: 18.07.2018
PUBLIC NOTICE NO. 22/2018/CCP/JMR
Subject: regarding.
Attention of all the Importers/exporters, Customs Brokers, members of the Trade and all other concerned is invited to the above mentioned subject. Special Drive Fortnights were launched during 15th March to 31st March, 201

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B003/SB005/SB006 and error codes clubbed with each other
3. Accordingly, a Refund Cell which is created at Customs House – Pipavav to deal with the pending cases of export related refund claims, in addition to special camp at Office of the Commissioner of Customs, Customs(Prev.) Commissionerate, 'Sarda House', Bedi Bunder Road, Jamnagar for disposing off the IGST refund on export stuck up on account of above error codes.
4. In case of any difficulties faced during this Special Drive, the exporters / stake holders may contact the below mentioned Nodal Officer:
Name and designation of the Nodal Officer
Email Id
Shri P.K. Rameshwaram, Joint Commissioner
prabhat.rameshwaram@icegate.gov.in
5. The exporters and other stake holders

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Gst on exempted service tax works contract
Query (Issue) Started By: – Bijay Bharat Dated:- 17-7-2018 Last Reply Date:- 24-7-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Sir/Madam,
Our company has went into a works contract agreement with state govt which mentions specifically that all taxes are included except service tax which will be reimbursed as per actual but now after GST coming into force when we had claimed the Cgst part as exemption or to be borne by client I.e state govt their is ambiguity and confusion kindly help out in this regard is their any law or way to claim the part to service tax which was rembursable .
Thank you
Reply By Alkesh Jani:
The Reply:
Sir,
In this regards, my point of view is th

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notified. This does not stipulates, from registration, But….
In view of above, it can be said that Government is liable to GST and should pay GST. Alternately, you can raise the Invoice including GST , supply to un-registered person and pay tax. Any other view is appreciated.
Thanks
Reply By YAGAY and SUN:
The Reply:
In our view Government cannot deny to pay you the statutory dues/levies.
Reply By ANITA BHADRA:
The Reply:
Sir
There are two important points in your query :-
Time of Supply and GST payable by State Government .
What is time of supply ?
GST will not applied, in case invoice raised or supply made ( whichever is earlier ) pre GST period . In that condition , service tax is reimbursable by State Government as pe

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Interest rates under CGST Act.
Query (Issue) Started By: – Alkesh Jani Dated:- 17-7-2018 Last Reply Date:- 21-7-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Sir,
In terms of Section 50 (3) of CGST Act, If ITC is wrongly taken or utilized, on reversal interest @ 24% is to be paid. However, if refund is delayed for more than 60 days, interest rate @6% will be paid in terms of Section 54(12) of CGST Act, 2017.
Moreover, in terms of Section 2(84) of CGST Act, 2017, person includes Central Government or State Government.
The query is :- Section 54(12) of the Act, can be held to be ultra vires to Article 14 of Constitution of India.
Thanks
Reply By YAGAY and SUN:
The Reply:
In our view it is not ultra vires to Article 14

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of interest. Govt. pays @ 6% but recovers @ 24 % or 18% depending upon the nature of contravention. Govt. is a 'Ruler' and an assessee is a 'Ruled' as per Constitution of India. Nicely explained/ replied by both experts. I agree with the views of both experts.
If Central Govt. or State Govt. is a taxable person, that Govt. will also get interest @ 6% on the delayed refund. If we peruse decisions of various Courts, penal interest is also imposed on Central Govt. and State Govt., if contravened any provision of Act.Hence question of 'ultra vires' of Article 14 of the Constitution does not arise. All persons are equal in the eyes of law.
Reply By Alkesh Jani:
The Reply:
Sir,
I appreciate the views expressed by our e

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ding rate of interest say 6% which is less than the Bank Interest while 24% or 18% is like imposing penalty. Even money lenders are abid by the rate of 18%, then why 24% for taxpayers.
We are in Independent India, these kind of rate of interest and taxes were levied during British Rule. If Govt. is for the people, why not to keep 24 % instead of 6% for delayed refund.
I also acknowledge the views expressed by Sh. Rajagopalan Ranganathan Sir, with request that 24% is 4 times higher than delayed refund rate of 6%, without any doubt, it is undue hardship to any taxpayers or any citizen. Here, we are to keep in our mind the business man having turnover of just more than 20 or 10 lakhs, as the case may be. Please re-offer your comments.
Thank

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CBIC to observe Third Refund Fortnight to clear pending refunds
GST
Dated:- 17-7-2018

Refunds of GST have been a concern for the Government and Trade for the past several months. In this regard, the CBIC has observed two special drives cum refund fortnights in the Month of March, 2018 (15th to 31st March, 2018) and June, 2018 (31st May to 16th June, 2018) respectively. These refund fortnights have provided a lot of relief to the trade. In the 1st refund fortnight, ₹ 4265 Crore IGST refunds and ₹ 1136 Crore ITC refunds were sanctioned by field formations of CBIC. Similarly, during the 2nd refund fortnight, ₹ 6087 Crore IGST refunds and ₹ 1548 Crore ITC refunds were sanctioned by CBIC. In case of IGST ref

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FIRST APPELLATE ORDER IN ADVANCE RULING
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 17-7-2018

In March, 2018, Authority for Advance Ruling (AAR), Maharashtra had pronounced a ruling on job work vis-à-vis manufacture in relation to supply of goods (electricity). The advance ruling under reference is in the matter of In Re JSW Energy Ltd. [(2018) 13 GSTL 92; (2018) 5 TMI 763; ] with reference to scope of 'supply' under section 7 of the GST law.
Advance Ruling
Accordingly, it was ruled that where applicant-power company i.e. JSW Energy Ltd. (JEL) generates power from coal supplied by JSL, a steel company, and JEL supplies power to Jindal Steel Ltd. (JSL), activity under taken by JEL amounts to manuf

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ase, the end product i.e., 'electricity' had a distinct name, character and use than the inputs i.e., “coal”. Thus, when the Legislature had provided for the definition of 'job work' as well as 'manufacture', the meaning as understood by the definition of 'manufacture' cannot be read into the words 'treatment or process' as found in the definition of 'job work'. 'Treatment', 'Process' and 'Manufacture' are three different activities recognized by the Legislature. The intent of the Legislature was to restrict the scope of 'job work' to 'treatment' or 'process' and not to extend the same to 'manufacture'.
It was therefore, held that the activity under

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cant i.e. JEL regarding conversion of coal (to be levied by JSL) into electricity, the Authority decided the same as supply of goods and not as job work. The main ground for decision of the Authority lies in the fact that definition of job work covers process and treatment on goods, whereas in the instant case the operations carried out by JEL are beyond the process and treatment, and thus not covered under the definition of job work.
The Appellate Authority discussed in detail the interpretation on meaning of job work and manufacture and whether activity involved was supply of goods and/or job work or not. The Appellate Authority concluded that the activity undertaken by JEL to convert coal, to be supplied by JSL, in electricity is not co

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Radico Khaitan Limited Versus Principal Commissioner of GST & Central Excise Delhi
Central Excise
2018 (7) TMI 1280 – DELHI HIGH COURT – 2018 (17) G. S. T. L. 582 (Del.)
DELHI HIGH COURT – HC
Dated:- 17-7-2018
SERTA 19/2018
Central Excise
MR. S. RAVINDRA BHAT AND MR. JUSTICE A. K. CHAWLA JJ.
Appellant Through: Mr. L. Badri Narayanan, Advocate with Mr. Yogendra Aldak, Mr. Karan Sachdev, Mr. Shrey Ashat, Ms. Apeksha Mehta and Mr. Kunal Kapoor, Advocates.
Respondent Through: Mr. Harpreet Singh, Sr. Standing Counsel for respondent with Mr. Suresh Chaudhary, Advocate.
MR. S. RAVINDRA BHAT (ORAL)
CM APPL. 27730/2018 (for exemption)
Allowed, subject to all just exceptions.
SERTA 19/2018 & CM APPL. 27729/2018 (for stay)
2. Issue notice.
3. Mr. Harpreet Singh, Sr. Standing Counsel for the respondent accepts notice.
4. The appellant's grievance in the present proceedings under Section 35G of the Central Excise Act, 1944 is that the final order of the Customs, Excis

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t part of the order reflecting this aspect is as follows:-
“32. Now, the noticee has submitted the legal agreement dt : 30-06-2006 duly signed by them as well as by M/s Jefferies with their reply to the show cause notice and has also produced the same for my perusal at the time of personal hearing. I find in the fact and circumstances of the present case the very first issue before me is whether the agreement dated : 30-06-2006 is a legal document are not as alleged in the impugned SCN, in as much as classification of services received by the noticee depends upon the sanctity of the said agreement as the same was discarded by the department ab-initio on failure of the noticee to produce the signed copy during the course of investigation.
33. I find it is an admitted fact that according to the balance sheet for the year 2006-07 the noticee had raised foreign currency convertible bonds of US dollars 50 millions and had incurred a foreign currency expenditure of Rs. 11.47 crorres for ra

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d introduce potential purchasers to the company in connection with the purchase of securities.
35 to 43    xxx    xxx    xxx
44. Further I find the ibid letter of engagement dated 20-04-2006 was translated into a further legal agreement MOU between the parties vide subscription agreement dated 30-06-2006, duly signed, dated and delivered and is legally binding upon both the parties.
45. The subscription agreement dated 30-06-2006, inter alia, provides for the following clauses –
(a) Preamble/Details
The issuer proposes, subject to the compliances all conditions set out herein. To issue US $ 4,00,00,000 3.5% convertible bonds due 2011. In addition, the issuer grants the manager an option to subscribe or procure subscription for up to an additional US $ 100,00,000 3.5% convertible bonds due 2011.
(b) Issue of the bonds (Clause 3)
The issuer undertakes to the manager (subject to the terms and in accordance with provisions of this agreeme

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is as per the provision of clause 5 of subscription agreement).
49. I further find that the subscription agreement dt : 30-06-2006 is the authentic, genuine and legally binding agreement and the so called agreement (letter of engagement) dated 20-04-2006 was not a binding agreement which is clearly evident from the following paras/language in the said letter dt : 20-04-2006.
(A) The final terms and conditions governing the transactions shall be mutually agreed between the company and Jefferies.
(B) The terms of the transaction will be governed by one or more definitive agreements. This agreement is not intended to constitute a binding agreement to consummate the transaction or to enter into any agreement in relation to the transaction nothing in this agreement shall give rise to any underwriting or purchase obligation on the part of Jefferies in relation to the transaction. Similarly, nothing in this agreement shall give rise to any obligation on the part of the company to issue or

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consider that the said letter dated 20.04.2008 was a relevant evidence in the present case and established the fact that the foreign service provider was indeed engaged and appointed by the notice as lead manager and sole placement agent for certain purpose and provision of services for raising FCCB of US$50 Millions in the FY 2006-07. The adjudicating authority erred in taking into account only the agreement MOU between the said parties dated 20.04.2006. It is pertinent to take note of the relevant fact that the transaction between the parties were initiated only through letter agreement dated 20.04.2006 and it is relevant as to the purpose, the motive and the intention behind the transaction to be carried out between the parties. Also, it is not disputed that only the letter agreement dated 20-04-2006 was translated into a further agreement MOU between the parties vide subscription agreement dated 30-06-2006.
The adjudicating authority further failed to consider the essence and sub

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service provider in relation to the raising FCCB of US $ 50 Millions. Therefore, the findings of the Adjudicating Authority were perverse to the extent that in terms of the later and binding agreement dated 30.06.2006, the service provided were 'underwriting service' and not 'Banking and Other Financial service'.”
8. In the impugned order the CESTAT noticed this aspect and remitted the matter for de novo fresh consideration by the Commissioner in the following terms.
“7. After hearing both the parties and on perusal of record, it appears that in the instance case the main controversy is pertaining to the agreement between the service provider and service recipient. It is the allegation that in the memorandum of understanding, the scope has been enhanced and the new document has been given at the time of adjudication. The contention of the department is that both the agreements has different contents. When it is so, then we set aside the impugned order and remand the matter to the or

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on both the genuineness of the document (agreement dated 30.06.2006) as well as on its interpretation. Given these facts, if the Tribunal was in doubt as to whether the document was genuine, the least that it could have done was to limit the findings on remand while retaining Revenue's appeal on the file. This Court notices that CESTAT has been repeatedly passing remand orders virtually abdicating its responsibility as an Appellate Court. This trend is unhealthy given that it is the final Court of fact and is required to adjudicate both on the issues of fact and law, especially in matters such as the present one i.e. where the appeal before it was by way of the first appeal.
11. In these circumstances, this Court hereby sets aside the impugned order. The Tribunal is hereby directed to render specific findings on the issue after taking into account the submissions of the parties and calling for a limited remand findings on the issue of genuineness of the document alone.
The appeal st

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RATHEESH PROPRIETOR, M/s. KBM AGENCIES Versus SECRETARY TAXES, GOODS & SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, UNION OF INDIA REPRESENTED BY THE UNION SECRETARY, NEW DELHI, THE AGRICULTURAL INCOME TAX & STATE TAX OFFICER CIVIL STATION, ALAPPUZHA, THEMATIC NODAL OFFICER, THE DEPUTY COMMISSIONER, VAZHUCHERRY, THEMATIC NODAL OFFICER AND THE ASSISTANT COMMISSIONER (APPEALS), VAZHUCHERRY
GST
2018 (7) TMI 1489 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 17-7-2018
W. P. (C) No. 21833 of 2018 (D)
GST
MR. DAMA SESHADRI NAIDU, J.
For The Petitioner : Adv. Sri. A. Krishnan
For The Respondents : Sri. N. Nagaresh, Assistant Solicitor General And Smt Thushara James
JUDGMENT
The petitioner was a registered deale

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dal Officers is to follow. It reads:
5. Nodal officers and identification of issues
5.1 GSTN, Central and State government would appoint nodal officers in requisite number to address the problem a taxpayer faces due to glitches, if any, in the Common Portal. This would be publicized adequately.
5.2 Taxpayers shall make an application to the field officers or the nodal officers where there was a demonstrable glitch on the Common Portal in relation to an identified issue, due to which the due process as envisaged in law could not be completed on the Common Portal.
5.3 Such an application shall enclose evidences as may be needed for an identified issue to establish bona fide attempt on the part of the taxpayer to comply with the due p

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Consolidated Premium Retailers, The R & R Marketing Company Versus The Principal Commissioner, GST and Central Excise, Government of Tamil Nadu, Union of India, The Chairman, GSTIN
GST
2018 (7) TMI 1825 – MADRAS HIGH COURT – 2018 (16) G. S. T. L. 179 (Mad.)
MADRAS HIGH COURT – HC
Dated:- 17-7-2018
W. P. Nos. 11878 & 11879 of 2018
GST
T. S. Sivagnanam, J.
For the Petitioners : Mr.Adithya Reddy
For the Respondents : Mr.A.P.Srinivas, SPC, Mrs.G.Dhana Madhri, GA, Mr.V.Sundareswaran
ORDER
Heard both.
2. The sum and substance of the prayer of the petitioners is that they are unable to upload Form GST TRAN-1 to take credit of the input tax/ service tax/central excise duty availed by them at the time of migration within the time stipulated.
3. The petitioners would state that they were unable to upload Form GST TRAN-1 within the time stipulated on account of some error. Therefore, the petitioners seek for appropriate direction in this regard.
4. Similar prayers wer

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ty would consider and dispose of the same following the procedure laid down in para 8 of the circular dated 3.4.2018 and would take decision accordingly keeping in view that this writ petition remained pending since 26.3.2018.
8.With the aforesaid direction, the writ petition stand finally disposed of.
5. So far as the High Court of Delhi is concerned, the Delhi High Court, in W.P(C) No.1300 of 2018 etc. batch by order dated 09.4.2018, directed the petitioners therein to approach the concerned Nodal Officer with brief representations outlining their grievances and the Nodal Officer or the Redressal Committee was directed to appropriately deal with representations in accordance with the circular dated 03.4.2018.
6. So far as the Kerala High Court is concerned, in W.P.No.17348 of 2018 by order dated 14.6.2018, the following direction has been issued:
Having regard to the facts and circumstances of this case as also the orders passed in similar matters, I deem it appropriate to disp

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by a section of tax payers owing to technical glitches on the GST and representations were given by the petitioners. Therefore, the CBIC is setting up a Grievance Redressal Mechanism vide Circular No.39/13/2018-GST dated 03.4.2018. Paragraph 8 of the said circular would be relevant for the purpose of the cases on hand, which reads as under :
8. Resolution of stuck TRAN-1s and filing of GSTR-3B
8.1 A large number of taxpayers could not complete the process of TRAN-1 filing either at the stage of original or revised filing as they could not digitally authenticate the TRAN-1s due to IT related glitches. As a result, a large number of such TRAN-1s are stuck in the system. GSTN shall identify such taxpayers who could not file TRAN-1 on the basis of electronic audit trail. It has been decided that all such taxpayers, who tried but were not able to complete TRAN-1 procedure (original or revised of filing them on or before 27.12.2017 due to IT glitch, shall be provided the facility to com

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hall be completed by 31st May 2018.
9. Further, paragraph 5.1 of the said circular would state that GSTN, Central and State Government would appoint Nodal Officers in requisite number to address the problem a taxpayer faces due to glitches, if any, in the common portal. This would be publicized adequately.
10. An argument was advanced by the learned counsel for the assessees that paragraph 5 of the said circular dated 03.4.2018 is confined to non-TRAN-1 issues. However, this Court finds that there is no such specific distinction brought about in paragraph 5 of the said circular. Therefore, it can be safely held that the procedure of appointment of Nodal Officers and identification of issues are to be done in the manner provided in paragraph 5 of the said circular. Unless the Nodal Officers are appointed, the Jurisdictional officer of the Assessee, namely Assessing Officer would not be in a position to forward the representations/applications filed by the assessees pointing out the g

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Cubex Tubings Limited Versus The Assistant Commissioner of State Tax INV) D-002) & Ors.
GST
2018 (8) TMI 64 – BOMBAY HIGH COURT – 2018 (15) G. S. T. L. 643 (Bom.)
BOMBAY HIGH COURT – HC
Dated:- 17-7-2018
Writ Petition No. 7390 of 2018
GST
S.C. DHARMADHIKARI & SMT. BHARATI H. DANGRE, JJ.
Mr. Dhopatkar i/b Santosh Vhatkar & Associates for the Petitioner.
P.C. :
1. The petitioner has approached this Court complaining that the consignment, which was loaded on a vehicle, was intercepted during the course of its transport from the petitioner's office and factory to the State of Gujarat. The petitioner claims that they are manufacturers of copper and copper alloy products. They are holding the necessary Central Excise registration till migration to Goods and Services Tax (GST). They are also admitting that the product is covered by Chapter Heading 74 and the petitioners are holding a GST identification, details of which are set out in their letter Exhibit-F page 3

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r assurances to the ultimate user. The material be, therefore, released, otherwise the consignees export will be hampered and they will suffer huge losses. An alternate request is made that the vehicle can be detained, but at least the goods be released.
2. Mr. Dhopatkar appearing for the petitioners does not dispute that the power to detain and seize and release goods and conveyances in transit is conferred by section 129 of the Goods & Service Tax Act, 2017. That sub-section (1) of section 129 confers an overriding power and the authorities can proceed to detain or seize and equally after detention or seizure, release the goods.
However, there is a complete procedure, in the sense, the release can be directed provided the concerned person complies with clauses (a), (b) and (c) of sub-section (1) of section 129. Thus, to the satisfaction of the officer detaining the seizing the goods, the goods can be released. It is common ground before us that the seizure has not been challenged.

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the release of the goods. The conduct of the petitioner shows that it is not ready and willing to comply with these conditions, but desires that this Court should interfere and direct unconditional release of goods.
We are not inclined to agree with Mr. Dhopatkar given that there are disputed about questions of fact.
4 In the circumstances, the petitioner is aware of the consequences which would follow post such detention and seizure and if it still desires to approach the concerned official with a proper request and express its readiness and willingness to comply with all the conditions permissible in law, we have no doubt in our mind that the release would be granted.
5 In the teeth of an alternate, equally efficacious remedy, we do not think that we should interfere in this writ petition.
6 We do not wish to start a trend which was prevalent during the earlier regime. On most occasions, people would rush to this Court and invoke its extra ordinary, discretionary and equitable j

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M/s. Evershine Wood Packaging Pvt. Ltd., M/s. Greenwood Trading Company, and M/s. VKR Impex Versus The GST Council, The State Tax Officer, Tambaram
GST
2018 (8) TMI 65 – MADRAS HIGH COURT – 2018 (18) G. S. T. L. 577 (Mad.)
MADRAS HIGH COURT – HC
Dated:- 17-7-2018
WP. Nos. 17836 to 17838 of 2018
GST
MR. T.S. SIVAGNANAM J.
For Petitioners: Mr. S. Sathiyanarayanan
For Respondent-1: Mr. V. Sundareswaran, SPC
For Respondent-2: Mr. M. Hariharan, AGP
COMMON ORDER
Heard both.
2. The sum and substance of the prayer of the petitioners is that they are unable to upload Form GST TRAN-1 to take credit of the input tax/ service tax/central excise duty availed by them at the time of migration within the time stipulated.
3. The petitioners would state that they were unable to upload Form GST TRAN-1 within the time stipulated on account of some error. Therefore, the petitioners seek for appropriate direction in this regard.
4. Similar prayers were made before the High Cour

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ispose of the same following the procedure laid down in para 8 of the circular dated 3.4.2018 and would take decision accordingly keeping in view that this writ petition remained pending since 26.3.2018.
8.With the aforesaid direction, the writ petition stand finally disposed of.”
5. So far as the High Court of Delhi is concerned, the Delhi High Court, in W.P(C) No.1300 of 2018 etc. batch by order dated 09.4.2018, directed the petitioners therein to approach the concerned Nodal Officer with brief representations outlining their grievances and the Nodal Officer or the Redressal Committee was directed to appropriately deal with representations in accordance with the circular dated 03.4.2018.
6. So far as the Kerala High Court is concerned, in W.P.No.17348 of 2018 by order dated 14.6.2018, the following direction has been issued:
“Having regard to the facts and circumstances of this case as also the orders passed in similar matters, I deem it appropriate to dispose of the writ petitio

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f tax payers owing to technical glitches on the GST and representations were given by the petitioners. Therefore, the CBIC is setting up a Grievance Redressal Mechanism vide Circular No.39/13/2018-GST dated 03.4.2018. Paragraph 8 of the said circular would be relevant for the purpose of the cases on hand, which reads as under :
“8. Resolution of stuck TRAN-1s and filing of GSTR-3B
8.1 A large number of taxpayers could not complete the process of TRAN-1 filing either at the stage of original or revised filing as they could not digitally authenticate the TRAN-1s due to IT related glitches. As a result, a large number of such TRAN- 1s are stuck in the system. GSTN shall identify such taxpayers who could not file TRAN-1 on the basis of electronic audit trail. It has been decided that all such taxpayers, who tried but were not able to complete TRAN-1 procedure (original or revised of filing them on or before 27.12.2017 due to IT glitch, shall be provided the facility to complete TRAN-1 fi

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by 31st May 2018.”
9. Further, paragraph 5.1 of the said circular would state that GSTN, Central and State Government would appoint Nodal Officers in requisite number to address the problem a taxpayer faces due to glitches, if any, in the common portal. This would be publicized adequately.
10. An argument was advanced by the learned counsel for the assessees that paragraph 5 of the said circular dated 03.4.2018 is confined to non-TRAN-1 issues. However, this Court finds that there is no such specific distinction brought about in paragraph 5 of the said circular. Therefore, it can be safely held that the procedure of appointment of Nodal Officers and identification of issues are to be done in the manner provided in paragraph 5 of the said circular. Unless the Nodal Officers are appointed, the Jurisdictional officer of the Assessee, namely Assessing Officer would not be in a position to forward the representations/applications filed by the assessees pointing out the glitches they are f

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Third IGST Refund Fortnight to clear pending refunds-reg.
109 /2018 Dated:- 17-7-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-II)
JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA,
TAL. URAN, DIST-RAIGAD, MAHARASHTRA – 400 707
F. No. S/12-Misc-Gen/790/017-18 DBK JNCH
Date: 17.07.2018
PUBLIC NOTICE NO. 109 /2018
Subject: Third IGST Refund Fortnight to clear pending refunds-reg.
Attention of all the exporters, their authorized representatives and all export promoti

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My Car Pvt. Ltd. Versus CGST CE & CC, Bhopal
Service Tax
2018 (8) TMI 691 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 17-7-2018
Appeal No. ST/50756/2015-CU[DB] – ST/A/52711/2018-CU[DB]
Service Tax
Shri C.L. Mahar, Member (Technical) And Ms Rachna Gupta, Member (Judicial)
Shri Milind Sharma, Advocate for the Appellant
Shri G.R. Singh, AR for the Respondent
ORDER
Per C.L. Mahar:
1. The brief facts of the matter are that the appellant is engaged in the business of trading and servicing of four wheeler motorcars as an authorised dealer of Maruti Udyog Ltd. and they are also doing the servicing of the automobile cars. It has been the allegation of the Department that the appellant is availing Cenvat Credit on the Service Tax paid on various input services such as telephone, advertising, renting, insurance, banking, maintenance and repairs, security services, and other financial services etc under the provisions of Cenvat Credit Rules, 2004 on the trad

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trading has come to be included as an exempted category service only w.e.f. 01/04/2011 by way of amendment carried out in the Cenvat Credit Rules, 2004 vide Notification No. 13/2011-CE (NT) dated 31st March, 2011 and therefore the activity of trading has to be considered as an exempted service only after 1st April, 2011 and Cenvat Credit of input services cannot be demanded prior to 01.04.2011.
3. We have heard both sides. It is a matter of record that the appellant has been engaged in trading of automobile cars along with servicing of the cars and other automobile from the same premises and they have availed Cenvat Credit of various common input services which has been utilised towards both taxable services as well as for trading activity.
4. We are of the opinion that trading activity abinitio cannot be considered as a “service” because the trading in the cars only involves transfer of property on financial consideration from the appellant dealer to various buyers of automobile car

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the relevant period.”
We have also relied upon the order of this Tribunal in case of Lally Automobiles Pvt. Ltd. V/s Commissioner of Service Tax, Delhi 2018 (10) GSTL 310 (Tri.-Del). The relevant extract of the judgment are reproduced herein below:-
“6. We have heard both the sides and perused appeal records. The admitted facts are that the appellants availed Cenvat credit on input services and they had considerable turnover and income in trading activities. It is also admitted that the services on which credit have been availed are partly relatable to trading activities also. We note that the appellants contested the reversal of credit, to a proportionate extent, on the ground that trading is not an exempted service prior to the insertion of explanation and as such the provisions of Rule 6(3) will not apply. One main aspect is missed by the appellant in such argument. The case of the appellant is that trading cannot be considered as exempted service. It is clear that trading is not

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Refund Disposal Fortnight to handhold trade & Industry in clearing pending GST refund claims from 16th July 2018 to 31st July 2018
Trade Notice No. 10/2018-19 Dated:- 17-7-2018 Madhya Pradesh SGST
GST – States
OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS.
GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001
C.No. IV(16)02/Trade Notice/HQ/MP/Tech/2018-19/
Trade Notice No. 10/2018-19
Dated 17.07.2018
Sub: Refund Disposal Fortnight to handhold trade & Industry in clearing pending GST refund claims from 16th July 2018 to 31st July 2018-reg.
After the successful completion of ITC/ IGST Refund fortnights in the month of March 2018 (15th to 31st March 2018) & June 2018 (31st May to 16th June 2018) & Special ITC/IGST refund week

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ll 15th June 2018.
3. The Trade is requested to avail the golden opportunity and approach the jurisdictional Divisional office (Refund Cell) for processing of the pending ITC/IGST refund claims. The asseessees are encouraged to report any difficulties and obstacles in processing of their refund claims, The Department is committed to resolve all the issues at the earliest.
4. The exclusive camps/refund cell has been set up at all divisions of this Commissionerate to deal with the cases of pending ITC related refunds claims from 16th July 2018 to 31st July 2018. All the Taxpayers are advised to contact the following Nodal Officers of the concerned divisions of their jurisdiction to resolve their issues related to refund claims:
S.No.
Divi

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M/s. Hyundai Steel Pipe India Pvt. Ltd. Previously known as (M/s. Automated Steel Pipe India Pvt. Ltd.) Versus Commissioner of GST & Central Excise Chennai Outer Commissionerate
Central Excise
2018 (9) TMI 1121 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 17-7-2018
E/EH/40400/2018 and E/41201/2018 – Final Order No. 42027/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri K. Raju, Authorized Representative for the Appellant
Shri B. Balamurugan, AC (AR) for the Respondent
ORDER
Per Bench
The above application for early hearing is filed by the appellant seeking to hear the appeal out-of-turn.
2. On behalf of the appellant, Shri K. Raju, who is

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ndoned the delay and accepted the appeal. The appellant therefore seeks out of turn hearing of the appeal.
3. The ld. AR Shri B. Balamurugan supported the findings in the impugned order and also concurred to the early disposal of the appeal. He submitted that the Commissioner (Appeals) has rightly dismissed the appeal which is beyond the condonable period of the Commissioner (Appeals). As per the statute, the Commissioner (Appeals) can condone the delay only upto 30 days and the present appeal having been filed with a delay of 208 days, the Commissioner (Appeals) has rightly dismissed on the ground of limitation. He relied upon the judgment of the Hon'ble Supreme Court in the case of Singh Enterprises Vs. Commissioner of Central Excise, Ja

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ITC ON CANTEEN
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 16-7-2018 Last Reply Date:- 21-7-2018 Goods and Services Tax – GST
Got 4 Replies
GST
We have provide CANTEEN facility to our employees free of cost.
Whether we are eligible for ITC Credit on purchase of goods for CANTEEN.
Reply By SHIVKUMAR SHARMA:
The Reply:
No.you are not eligible for ITC on purchase of goods for canteen, Which you are running for provide facility to your employee.
Reply By ANITA BHADRA:
T

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Tax rate for used machinery
Query (Issue) Started By: – Tharini R Dated:- 16-7-2018 Last Reply Date:- 18-7-2018 Goods and Services Tax – GST
Got 2 Replies
GST
We want to sell used plastic injection moulding machineries, kindly let me know the tax rate for the same.
Reply By Alkesh Jani:
The Reply:
Sir,
If the said machinery is older than 5 years and if you have not availed any credit in erstwhile law, than the value shall be the transaction value. The Rate is 18%. Sl.No. 330 Ch.8

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Custom Paddy Milling Not an Intermediate Plant Cultivation Process; GST Rate Set at 5.
Circulars
GST – States
Clarification on taxability of custom milling of paddy – Milling of paddy is not

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GST Exemption for State Govt General Insurance: Employees, Police, Electricity Dept, and Students Covered.
Circulars
GST – States
GST is not leviable on General Insurance policies provided by

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Section 25: GST Applies to Transactions Between Related Parties in Business, Even Without Consideration.
Circulars
GST – States
Supply of goods or services or both between related persons or

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GST Rate Maintained: Cutting and Packing Fabrics Doesn't Change Classification; 5% GST Still Applies.
Circulars
GST – States
Mere cutting and packing of fabrics into pieces of different lengt

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