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GST – States – F.1-11(91)-TAX/GST/2018(Part) – Dated:- 22-3-2018 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11(91)-TAX/GST/2018(Part) Dated, Agartala, the 22nd March, 2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby rescinds the notification of the Government of Tripura in the Department of Finance,

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2018 (6) TMI 251 – CESTAT MUMBAI – TMI – Refund of an amount paid by mistake – N/N. 25/2012 dated 20/06/2012 – Held that:- It transpires that at serial No. 25 exemption is granted to services provided to Government, local authorities of government authority in respect of sanitation conservancy, solid waste management – In the case in hand, it is not in dispute that the appellant herein has rendered the services to MIDC for garbage collection disposal thereof, it is found that the adjudicating authority was correct in allowing the refund claim filed by the appellant – Revenue is directed to refund the amount as has been ordered by the adjudicating authority – Appeal allowed – decided in favor of appellant. – ST/85365/2018 – A/86259/2018 – D

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o December 2013, the services rendered by them i.e. collection of garbage in the MIDC was exempted by Notification No. 35/2012-ST dated 20/06/2012 amended by Notification No. 6/2014-ST dated 11/07/2014. The adjudicating authority accepted the contention of the appellant and allowed the refund claim. 4. Revenue was aggrieved by such an order and preferred an appeal before the first appellate authority. The first appellate authority relying upon the findings of the Tribunal in a stay order as reported at 2014 (36) STR 1295 in the case of MIDC v. Commissioner of Service Tax, Mumbai-I reversed the decision of the adjudicating authority and denied refund to the appellant herein. This appeal is against the said order. 5. It was brought to the not

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Bombay and their Lordships by a judgment dated 23/08/2017 as reported 2017-TIOL-2629-HC-MUM-ST rejected the appeal of the department and held that the judgment of the Tribunal was correct by imposing a cost on the appellant i.e. Commissioner of Central Excise, Nashik. 6. The law is now settled in favour of the MIDC wherein it is held that MIDC is a statutory body. 7. On perusal of the Notification No. 25/2012 dated 20/06/2012, it transpires that at serial No. 25 exemption is granted to services provided to Government, local authorities of government authority in respect of sanitation conservancy, solid waste management. In the case in hand, it is not in dispute that the appellant herein has rendered the services to MIDC for garbage collecti

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2018 (6) TMI 332 – CESTAT MUMBAI – TMI – Rejection of VCES declaration – whether both the lower authorities were correct in dismissing the VCES declaration filed by the appellant on 18/12/2013 as incorrect declaration on the ground that there was an enquiry initiated against the appellant? – Held that:- It is the fact that the appellant had filed the VCES declaration on 18/12/2013 and the notice issued by the Assistant Commissioner of Service Tax – II is dated 18/08/2015 for rejection of VCES declaration – This notice was issued by the lower authority when the CBEC Circular dated 18/08/2013 was in the knowledge of the department, wherein CBEC has clearly clarified that notice for rejection of VCES scheme should be issued within 30 days – r

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. 4. Learned Chartered Accountant brings to my notice that the declaration were filed by the appellant on 18/12/2013 and eligibility to make such declaration under VCES was not in doubt in their mind but the lower authorities thought the said VCES declaration should be rejected and recovery proceedings should be initiated. It is his submission that this was intimated to the appellant by a letter dated 18/08/2015, almost after 1 ½ years. He brings to my notice that CBEC Circular No. 170/05/2013-ST dated 08/08/2013 in respect of VCES and submits that at serial No. 12 it is specifically clarified that if the designated authority has reason to believe that the declaration is covered by Section 106(2) of the Customs Act, 1962, shall give

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l, Learned Chartered Accountant submits that the issue whether an appeal can be filed against rejection of VCES was decided by the Hon'ble High Court Madras in Narasimha Mills Pvt Ltd V. Commissioner of Central Excise (Appeals), Coimbatore 2015 (39) STR 795 (Mad.). 5. On careful consideration of the submissions made, I find that the Tribunal has been entertaining the appeals filed against the rejection of VCES scheme and the law has been as has been settled by Hon'ble High Court of Madras in Narasimha Mills Pvt Ltd (supra) by holding that appeal against rejection of the VCES declaration lies before the Tribunal, hence this appeal is maintainable. 6. As regards the issue involved in this case, I find merit in the submissions made by

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2018 (6) TMI 383 – CESTAT MUMBAI – TMI – Refund of service tax credit paid on various input services – the services were used for rendering export of output service – Whether computation of refund is correct in terms of the provisions of Notification No. 27/2012-CE (NT) read with Rule 5 of the CCR 2004? – Held that:- This issue needs reconsideration by the first appellate authority as appellant had produced re-conciliation statement indicating the correct amount of refund which needs to be calculated but the first appellate authority in the impugned order has not passed any observations or given any reasoning either to accept or to reject it – matter on remand.
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Refund claim – input services – Whether refund of input services viz. Air Travel agent services, accommodation services and cargo handling services has been denied correctly? – Held that:- The appellant has been taking a consistent stand that air travel, accommodation services were utilised for use of the employees at var

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tled the law which is that a refund application for service tax credit availed on the input services can be filed within one year from the end of the quarter from which services are exported – in the present case, the date of filing of the refund claim is within one year of the end of the specific quarters – refund claim is not barred by time.
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Appeal allowed in part and part matter on remand. – ST/88086 & 88098/2017 – A/86123-86124/2018 – Dated:- 22-3-2018 – Shri M V Ravindran, Member (Judicial) Shri Dilip Shinde, Asstt. Commissioner (AR) for Revenue Shri Prasad Paranjape with Shri Mihir Mehta, Advocates for assessee ORDER These appeals are filed by the appellant-assessee as well as Revenue against Order-in-Appeal No: PK/87/MC/2017 dated 31/08/2017 passed by the Commissioner of CGST & Central Excise (Appeals), Mumbai. 2. Heard both the sides and perused the records. 3. Appellant-assessee is in appeal against the order on the ground that the first appellate authority has incor

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he learned Counsel that as regards point No. (ii), (iii) and (iv) the issue is now settled by the various decision of the Tribunal more specifically Reliance Industries Ltd v. Commissioner of Central Excise & Service Tax, LTU, Mumbai 2016 (45) STR 383 (Tri. Mumbai), Accenture Service Pvt Ltd v Commissioner of Service Tax, Mumbai -II 2015 (40) STR 719 (Tri. Mumbai); and for the refund claim rejected on the time bar is covered by the Larger Bench decision in the case of Commissioner of Central Excise and Service Tax, Bengaluru – I v. Span Infotech Pvt Ltd 2018-TIOL-516-CESTAT-BANG-LB. It is his submission that the Larger Bench has held that the refund claims filed under Rule 5 of the CENVAT Credit Rules, 2004 can be filed within one year from the end of the particular quarter and submits that in all these case the refund claims were filed within one year from the end of the particular quarter. Revenue's appeal is on the same ground that the first appellate authority has calculate

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d, as regards cargo handling service it is his submission that these services were used for transporting of personnel belonging to the new units who were employed by the appellant and hence all these expenses having incorvectly allowed as these being of personal use. 7. I find that from the records that the appellant has been taking a consistent stand that air travel, accommodation services were utilised for use of the employees at various locations to render output services which were exported. I find that these services are squarely covered as eligible by the judgement in the case of Reliance Industries Ltd and Accenture Service Pvt Ltd (supra) 8. As regards the submissions on Cargo Handling Services, I find that this issue is also settled by the judgment of the Tribunal in the sae of Reliance Industries Ltd (supra). Accordingly, in respect of point, on merits that the appellant is eligible for the refund of the amount claimed by them subject to the calculation as mentioned at point

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Goods and Services Tax – Started By: – Ravikumar Doddi – Dated:- 21-3-2018 Last Replied Date:- 31-7-2018 – My client is a sub contractor who got contract from main contract to execute work in a SEZ unit, what would the rate of tax under gst being sub contractor , recently I read some where rate of tax applicable to main contractor is applicable to sub contractor in the situation if a main contractor filed LUT without payment of IGST sez supplies are zero rated supplies shall he being a sub cont

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Goods and Services Tax – Started By: – S.C. WADHWA – Dated:- 21-3-2018 Last Replied Date:- 22-3-2018 – We are in receipt of bill from labour contractor towards supply of labour in factory in Haryana. Since this labour contractor is registered in UP state, he is charging IGST in bill.Whether this is correct. Please confirm. – Reply By KASTURI SETHI – The Reply = Labour contractor should get himself registered in Haryana. Service is consumed in Haryana. CGST AND SGST are correct. IGST not applicable here. – Reply By S.C. WADHWA – The Reply = Sir,What is the reason to get registered in state of Haryana. If the labour contractor supplies labour in more than one state, whether he will have to get registered in each state.Please clarify. – Reply

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Goods and Services Tax – Started By: – nandankumar roy – Dated:- 21-3-2018 Last Replied Date:- 21-3-2018 – REFUND OF IGST AGAINST EXPORT AND SEZ SUPPLIED WITH PAYMENT OF DUTY WHERE MISTAKE IN GSTR-3B HAPPENED WHERE FIGURE OF EXPORT AND SEZ SALES SHOWN IN 3.1(a) INSTEAD OF 3.1(b) SECTION BUT IN GSTR-1 PROPERLY SHOWN IN 6A AND 6B RELATED TO EXPORT AND SEZ SUPPLY TILL DEC'17 AND FOR THAT NOT GETTING IGST REFUND. PLEASE HELP RELATED TO 3B WRONG PLACE SHOWN RETURN HOW CAN I RECTIFY TO GET THE REFUND AS GSTR-1 ARE IN PROPERLY POSITIONED. PL HELP IF ANY ONE HAVE IDEA TO SORT OUT THE PROBLEM. JAN ONWARDS SHOWN IN 3B AND GSTR-1 DATA IN PROPER PLACE AND GET THE IGST EXPORT REFUND WITH IN 10 DAYS BUT SEZ REFUND NOT RECD AND HELP TO GET SEZ IGST R

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Goods and Services Tax – Started By: – NAREN KHATRI – Dated:- 21-3-2018 Last Replied Date:- 22-3-2018 – Registered Under GST.. and regularly filed return etc.. now received commission from unregistered person from selling their goods directly.. having only commission note.. now what is treatment under GST.. Whether any GST liability arise or not..or.. any other else..?? – Reply By KASTURI SETHI – The Reply = GST is payable if you have crossed threshold exemption limit of ₹ 20 lakhs/10 lakhs. – Reply By Alkesh Jani – The Reply = Sir, my point of view is that as you are registered with GST and filing the return than you are liable for payment of tax under GST. However, all categories of registered persons are exempted from the provisio

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ithout bringing the same into your premises and without accounting for in your account) and got commission from unregistered person. You supplied the goods directly to third party/parties. Is it correct ? Will you please elaborate your query further ? – Reply By Ganeshan Kalyani – The Reply = dear khatri sir, do you mean to say that you are a clearing and forwarding agent. your principal supplylies goods and you are supplying it under the instruction of your principal and you get commission for that. is this arrangement correct ? – Reply By NAREN KHATRI – The Reply = Yes Kasturi Sir ji..The goods direct delivery to party.. we just received only commission note towards mutual discussion with party's.. as under GST every registered should

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Goods and Services Tax – Started By: – Ankush Chattopadhyay – Dated:- 21-3-2018 Last Replied Date:- 26-3-2018 – It is my understanding that RCM needs to be paid/settled using hard money, cash, and not paid/adjusted using CENVAT Credit.But what are the implications in a situation/scenario where it has already been paid/adjusted using CENVAT Credit.Thank you in advance,Ankush. – Reply By KASTURI SETHI – The Reply = That is an offence and wrongly used ITC and hence will attract interest and penalt

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Goods and Services Tax – Started By: – LAKSHMINARAYANAN TR – Dated:- 21-3-2018 Last Replied Date:- 21-3-2018 – Dear AllI have read in the news that government has considered return of expired pharma goods are not to be treated as supply( around end of Dec 2017). But I don't find any relevant circular or notification to this effect. Can any of you please guide me further?Best regardsDurai – Reply By KASTURI SETHI – The Reply = Return of expired medicines is not a supply. Definition of 'S

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Goods and Services Tax – Started By: – Vihan S – Dated:- 21-3-2018 Last Replied Date:- 21-3-2018 – We are exporting software/services and as per the contract the transfer costs are born by us, thus the total invoice value is always like 100$ – less the banking charges, so my clients transfer the full $100 and than the intermediary bank (the bank in between my client and the bank appointed by my bank in US) charges around $5 and the rest amount is transferred to my bank who than transfers me the

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The Tripura State Goods and Services Tax (Second Amendment) Rules, 2018 – GST – States – F.1-11(91)-TAX/GST/2018(Part) – Dated:- 21-3-2018 Notification – Circular

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GST – States – 38/1/2017-Fin(R&C)(50) – Dated:- 21-3-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division – Notification 38/1/2017-Fin(R&C)(50) In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Goa Goods and Services Tax (Second Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on such date as the Government may, by notification in the Official Gazette, appoint. 2. In the Goa Goods and Services Tax Rules, 2017.- (i) With effect from the 7th day of March, 2018, in rule 117, in sub-rule (4), in clause (b), for sub-clause (iii), the following shall be deemed to have been substituted, namely:- (iii) The registered person availing of this scheme and having furnished the details of stock held b

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ormation as may be required on the common portal and a unique number will be generated on the said portal: Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal: Provided further that where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal: Provided also that where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the e-way bill shall be generated either by the principal or the job worker, if register

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ply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GSTEWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01. (2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FOR

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ay bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to

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egistered or enrolled transporter for updating the information in Part B of FORM GST EWB-01 for further movement of the consignment: Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished the information in Part A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 may be generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated the e-way bill in FORM GST EWB-01 and the aggregate of the

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RM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available. (9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B: Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Sl. No. Distance Validity

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e counted from the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill. Explanation 2.- For the purposes of this rule, the expression Over Dimensional Cargo shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988). (11) The details of the e-way bill generated under this rule shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case may be, shall communicate his acceptance or rejection of the

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a container freight station for clearance by Customs; (d) in respect of movement of such goods and within such areas in the State and for values not exceeding such amount as the Commissioner of State Tax, in consultation with the Principal Chief Commissioner//Chief Commissioner of Central Tax, may, subject to conditions that may be specified, notify; (e) where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to notification No. 2//2017-Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; (g) where the supply of goods being transported is treated as no supply under Schedule III of the Act;

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goods caused by defence formation under Ministry of defence as a consignor or consignee; (l) where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail; (m) where empty cargo containers are being transported; and (n) where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weigh bridge for weighment or from the weigh bridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55. Explanation.- The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be. ANNEXURE [See rule 138 (14)] S. No. Description of Goods (1) (2) 1. Liquefied petroleum gas for supply to household and non domestic exempted category (

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shall apply in case of movement of goods by rail or by air or vessel. (2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading. (3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. (4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. (5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circu

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physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf: Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf. ; (v) for rule 138C, the following rule shall be substituted, namely:- 138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. (2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other St

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Transportation PART-B B.1 Vehicle Number for Road B.2 Transport Document Number/Defence Vehicle No./ Temporary Vehicle Registration No./Nepal or Bhutan Vehicle Registration No. Notes: 1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry. 3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number. 4. Place of Delivery shall indicate the PIN Code of place of delivery. 5. Place of dispatch shall indicate the PIN Code of place of dispatch. 6. Where the supplier or the recipient is not registered, then the letters URP are to be fille

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antity of goods Actual value of the Goods Tax payable Integrated tax Central tax State or Union territory tax Cess Penalty payable integrated tax Central tax State or Union territory tax Cess Details of Notice Date Number Summary of findings FORM GST EWB-04 (See rule 138D) Report of detention E-Way Bill Number Approximate Location of detention Period of detention Name of Officer in-charge (if known) Date Time FORM GST INV – 1 (See rule 138A) Generation of Invoice Reference Number IRN: Date: Details of Supplier GSTIN Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (name and code) Type of supply – B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Sl.No. Description of Goods HSN Qty. Unit Price(per unit) Total value Discount, if any Taxable

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2018 (3) TMI 1452 – KERALA HIGH COURT – [2018] 2 GSTL 123 (Ker) – Detention of goods – Section 129 of the CGST as also the Kerala State Goods and Services Tax Act – Held that: – it is for the petitioner to raise those grounds before the detaining authority itself at the first instance. In the said view of the matter, the writ petition is disposed of directing the respondent to complete the adjudication provided for under Section 129 of the statutes – petition disposed off. – W. P. (C). No. 9182 of 2018 Dated:- 21-3-2018 – MR. P. B. SURESH KUMAR, J. For The Petitioner : Sri.S. Anil Kumar (Trivandrum), Sri. K.S. Hariharan Nair And Sri. M.rajagopal For The Respondent : Sri. V. K. Shamsudheen JUDGMENT A machinery transported by the petitioner

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2018 (4) TMI 808 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – 2018 (12) G. S. T. L. 387 (A. A. R. – GST), [2018] 2 GSTL (AAR) 65 (AAR) – Overseas Education Advisory services – promotion of courses of foreign universities among prospective students – place of supply/provision of service – whether the service provided to the Universities abroad is to be considered “export” within the meaning of Section 2(6) of the Integrated Goods and Services Act, 2017, and, therefore, a zero-rated supply under the CGST / WBGST Act 2017?
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Held that: – in the case of Export of Services all the conditions as laid down under Section 2(6) of IGST Act 2017 is to be followed in totality without any violation, and that there is no scope of partial compliance of the conditions laid down therein.
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The Applicant is facilitating recruitment / enrolment of students to foreign Universities. Promotional service is incidental and ancillary to the above principal supply and the Applicant is paid considerati

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nd are taxable under the GST Act. This ruling is valid subject to the provisions under Section 103(2) until and unless declared void under Section 104(1) of the GST Act. – Case Number 05 of 2018 Dated:- 21-3-2018 – Vishwanath Member And Partha Sarathi Dey Member Applicant s representative Sri Pulak Kumar Saha, CFA, Partner, Price Waterhouse & Co LLP ORDER 1. The Applicant states that it provides Overseas Education Advisory whereby it promotes the courses of foreign universities among prospective students and wants a ruling on whether the service provided to the Universities abroad is to be considered export within the meaning of Section 2(6) of the Integrated Goods and Services Act, 2017, (hereinafter referred to as the IGST Act ), and, therefore, a zero-rated supply under the CGST / WBGST Act 2017 (hereinafter referred to as GST Act ). 2. The Applicant submits that it is providing the above services to the foreign universities, for which it receives consideration in convertible f

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as export within the meaning of section 2(6) of the IGST Act. 4. The concerned officer has objected to admission of the application on the ground that determination of the place of supply is beyond the jurisdiction of the Advance Ruling Authority. The objection appears misplaced. Although place of supply is an important factor in determining whether a provisioning of service qualifies as export, the issue, in the present context, is not determination of place of supply, but whether the applicant is providing the recipient an intermediary service and making a taxable supply of service and liable to pay tax thereon. Advance ruling is admissible on this question under section 97 (2)(a) & (e) of the GST Act. 5. There is no dispute regarding what the place of supply should be if the applicant is an agent providing an intermediary service to the foreign universities. Had there been such a dispute, this Authority would rather not provide a ruling on this issue at all. This Authority enter

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ities if the prospective students decide upon pursuing any course promoted by the Applicant. The Applicant receives consideration in the form of commission from the foreign University for these services rendered to prospective students. The Applicant, therefore, submits that the principal supply, therefore, is the service of promoting the courses of the Universities abroad, and the services incidental thereto are naturally bundled to the composite supply of business auxiliary services. 8. The applicant further states that it is not acting as an intermediary or agent in terms of section 2(13) of the IGST Act, as it supplies the main service (i.e. promotion of the University courses) on its own account. It does not facilitate provision of service by such Universities to the students. Its role is limited to only promoting the courses in India and thus, earns consideration out of it. The Applicant says that the agreements between the Universities abroad and the Applicant clarify that the r

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pient is located outside India and is not an establishment of a distinct person in accordance with Explanation 1 to Section 8 of the IGST Act. The place of supply of the services is outside India in terms of Section 13(2) of the IGST Act. The supply of services by the applicant should, therefore, be treated as Export of Service within the meaning of Section 2(6) of the IGST Act. 11. Section 2(6) of the Integrated Goods And Services Tax Act, 2017, reads as export of services means the supply of any service when – (i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply of service is outside India; (iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and (v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in Section 8; 12. It is, thus, evident from the above citation th

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his agreement under University; a. is not one of employer and employee; and b. is not one of principal and agent. 15. The nature of the relationship should, therefore, be ascertained from other clauses of the Agreement. Under Clause 3.1 of the Agreement the Education Agent must promote the courses of the University to find out suitable prospective students and assist in recruitment of students in accordance with the procedures and requirements of the University. The Education Agent must assist the prospective students with all necessary information and assistance in completing the forms and submitting them to the University. While doing so, the Education Agent must meet the enrolment and other performance targets mutually agreed upon. Clause 4.1 puts the Education Agent under obligation to collect all fees and charges payable from the prospective students and forward the same to the University and ensure that relevant fees and charges accompany all applications and acceptance of offer

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ess the students get enrolled through it. If the students get enrolled directly by the University through distant education or online services, the Applicant will not be paid any consideration whether or not it has provided any promotional service (Clause 8.3 of the Agreement). In fact, the Applicant is not allowed to undertake any promotional or advertising activity without prior written approval from the University [clause 4.4(h) of the Agreement]. Apart from the above consideration received from the University, the Applicant is not allowed to receive any fees or charges from the students or deduct anything from the charges or fees payable by the students to the University [clause 4.4(i) of the Agreement]. 17. The Applicant argues at the time of Personal Hearing that payment of consideration based on recruitment is merely the mechanics for determining the quantum of consideration payable. It has no bearing on the applicant s standing as an independent service provider. We fail to app

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ause 2.1 of the Background forming part of the Agreement clearly says, The University engages the Education Agent to be its representative to perform the Services from the commencement date in the Territory and on the terms set out in this Agreement until the Expiry date. It is, therefore, clear that whatever services the applicant provisions are provided only as a representative of the University and not as an independent service provider. 19. Being an intermediary service provider, the place of the Applicant s supply shall be determined under section 13(8)(b) of the IGST Act and not under section 13(2) of the IGST Act. The place of supply under the above legal framework is the territory of India. As the condition under section 2(6)(iii) of the IGST Act is not satisfied, the Applicant s service to the foreign universities does not qualify as Export of Services , and is, therefore, taxable under the GST Act. In view of the foregoing we rule as under RULING The services of the applicant

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2018 (4) TMI 809 – AUTHORITY FOR ADVANCE RULING , WEST BENGAL – 2018 (13) G. S. T. L. 89 (A. A. R. – GST) – Levy of GST – requirement of registration – charitable institutions – non-profit organisation set up by the Central Government under Clause 17 of the Iron & Steel (Control) Order vide SO 1567 dated 07/04/1971 – main source of income is interest – Applicant declares that it has not been registered under any of the repealed Acts and wants a ruling on whether it is required to be registered under the CGST / WBGST Act, 2017 – Held that: – Exemption under serial no. 1 of the Exemption Notifications for Services is available for charitable activities within the meaning of definition clause (r) of the above notifications – Activities of applicant not eligible for those exemption.
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Section 24 of the GST Act requires a person to be registered under certain circumstances even if his aggregate turnover does not exceed the threshold specified under Section 22(1) of the GST Act. It will

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18 Dated:- 21-3-2018 – Vishwanath Member And Partha Sarathi Dey Member Applicant s representative heard Sri Pritam Choudhury, CFA ORDER 1. The Applicant is a non-profit organisation set up by the Central Government under Clause 17 of the Iron & Steel (Control) Order vide SO 1567 dated 07/04/1971. The Government of India has since modified the composition and functions of the Applicant from time to time. Notification No. 4(5)/03-DI dated 18/08/2008 of the Ministry of Steel re-defines role and composition of the Applicant, which is further modified vide Notification No. 4(17)/2016 – SDI dated 13/04/2017. Apart from six members from the Iron & Steel industry, representing both the Public and the Private sectors, and one each, from the Railway Board, Export Promotion Council and Indian Statistical Institute, the Committee is chaired by a Joint Secretary, Ministry of Steel, Government of India. 2. The Applicant declares that it has not been registered under any of the repealed Acts

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tion, that the main source of the Applicant s income is interest accrued on the deposits and on the loans provided from the Steel Development Fund. A secondary source of income is the consideration received from sale of journals and periodicals and from renting accommodation in its guest houses. The aggregate turnover from these sources well exceeds the threshold of twenty lakh rupees and makes it liable for registration under Section 22 (1) of the GST Act, provided it does not make exclusively supply of goods or services that are not liable to tax or wholly exempt from tax under the GST Act. 5. The Applicant s supplies of journals and periodicals are wholly exempt under serial no. 120 of Notification No. 2/2017 – Central Tax (Rate) dated 28/06/2017 (1126 – FT dated 28/06/2017 under the WBGST Act, 2017; hereinafter referred to as the State Tax ) (Tariff head: 4907). 6. The Applicant s case is that its supplies of services are not taxable either. In annexure – I to the Application the A

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n clause (r) of the above notifications. It means activities relating to public health of specific categories, advancement of religion, spirituality or yoga, advancement of educational programmes or skill development relating to specific categories and preservation of environment, including watershed, forests and wildlife. None of the applicant s services are eligible under this clause. Serial no. 1 of the Exemption Notifications for Services is, therefore, not applicable. 7. Moreover, it is stated to be charging room rent below ₹ 1000/- per day per unit for accommodation in its guest houses, which is an exempt supply under serial no. 14 of the Exemption Notifications for Services. 8. The Applicant declares it makes no other supplies of goods or services. 9. However, as already seen, the main source of the Applicant s income is the interest consideration received by way of interest on services like extending deposits, loans or advances. This service, also, is wholly exempt under

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of the Integrated Goods and Services Tax Act. Section 24 is not subject to the provisions of Section 23 of the GST Act. If a person, therefore, is not liable to be registered for making exclusively exempt supplies but is liable to pay tax under Reverse Charges under Section 9(3) of the GST Act or 5(3) of the IGST Act, he shall be required to get himself registered under the GST Act, irrespective of the quantum of the aggregate turnover. 12. Based on information furnished along with the Application and the material presented at the time of Personal Hearing, it is, therefore, held that the Applicant is engaged exclusively in supplying goods and services that are wholly exempt from tax, and, therefore, not liable to be registered in accordance with the provisions under section 23(1) of the GST Act, subject to the condition that the Applicant is not otherwise liable to pay tax under the Reverse Charge mechanism under Section 9(3) of the GST Act or 5(3) of the IGST Act. 13. As the applican

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2018 (4) TMI 810 – AUTHORITY FOR ADVANCE RULING , WEST BENGAL – 2018 (13) G. S. T. L. 84 (A. A. R. – GST), [2018] 2 GSTL (AAR) 64 (AAR) – Classification of supply – UPS along with the battery – Mixed supply / Composite supply – naturally bundled – whether such supplies can be treated as Composite Supply within the meaning of Section 2(30) of the CGST/WBGST Act, 2017? – Section 97 (1) of the GST Act – Held that: – The contract for the supply of a combination of UPS and battery, if not built as a composite machine, is not indivisible. The recipient can split it up into separate supply contracts if he chooses. The goods supplied in terms of such contracts are, therefore, no longer naturally bundled and cannot be treated as a composite supply.
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If a combination of goods that does not amount to a composite supply is being offered at a single price, such supplies are to be treated as mixed supplies. Mixed supply is defined under section 2(74) of the GST Act as one where “two or more in

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is admissible on this issue under Section 97 (1) of the GST Act. 2. The Applicant also declares that the issue raised in the application is not pending or decided in any proceedings under any provisions of the GST Act. The concerned officer, in his written response, raises no objection to the admission of the application. The application is, therefore, admitted. 3. For the purpose of taxation under the GST Act classification of the goods involved (UPS and battery) the classification of the goods has been determined in terms of Notification No. 01/2017-Central Tax (Rate) dated 28/06/2017 (1125-FT dated 28/06/2017 of the WBGST Act, 2017; (hereinafter referred to as the State Tax ), as amended vide Notification No. 41/2017-Central Tax (Rate) dated 14/11/2017 (2019-FT dated 14/11/2017 of the State Tax) (hereinafter collectively referred to as the Rate Notifications on Goods ). Schedule Serial No. Tariff Head Description Remarks IV 138 8506 Primary cells and primary batteries Omitted w.e.f

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mposite machine as the one consisting of two or more machines fitted together to form a whole. Such machines, as well as other machines designed for the purpose of performing two or more complementary or alternative functions, are to be classified as if consisting only of that component or as being that machine, which performs the principal function. 6. Applicability of Note 3 to Section XVI of the Tariff Act (hereinafter referred to as Note 3 ) is, however, not absolute, but subject to the context in which it is being applied. In the present context, Note 3 is applicable subject to the definitions of composite supply and its taxability under Section 8(a) of the GST Act. Section 2(30) of the GST Act defines Composite Supply as a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one o

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rgeable batteries, flywheel energy storage, capacitors etc. are examples of accumulators. In common usage in an electrical context, an accumulator usually refers to a lead-acid battery. Hereinafter, the battery referred to by the Applicant as being supplied along with UPS will refer to these accumulators. 8. A UPS is classified under Tariff Head 8504. It is an electrical apparatus that provides emergency power to a load when the input power source or mains power fails. A UPS differs from an auxiliary or emergency power system or standby generator in that it provides immediate protection from input power interruptions by supplying energy stored in batteries, supercapacitors or flywheels. The on-battery runtime of most UPS is relatively short but sufficient to start a standby power source or properly shut down the protected equipment. A UPS is typically used to protect hardware such as computers, data centres, telecommunication equipment or other electrical equipment where an unexpected

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28/06/2017 (1125-FT dated 28/06/2017 of the State tax). 10. But a standalone UPS and a battery can be separately supplied in retail set up. A person can purchase a standalone UPS and a battery from different vendors. The applicant himself admits that he supplies the battery and UPS as separate machines as well as UPS with battery. It is, therefore, obvious that the UPS and the battery have separate commercial values as goods and should be taxed under the respective tariff heads when supplied separately. 11. The question, however, is what should be the tariff head when the UPS and the battery are supplied as separate goods, but a single price is charged for the combination of the goods supplied as a single contract. The UPS and the battery, being supplied as separate goods, no longer form an integral part of a composite machine, but it remains to be discussed whether or not under these circumstances they may be considered as naturally bundled . The applicant insists that as the battery

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ination of goods that does not amount to a composite supply is being offered at a single price, such supplies are to be treated as mixed supplies. Mixed supply is defined under section 2(74) of the GST Act as one where two or more individual supplies of goods/services or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply . The stated Illustration to Section 2(74) of the GST Act refers to a package of items which can be supplied separately and are not dependent on each other, but for the instant purpose are being packaged together. 13. Based on information furnished by the Applicant and the Purchase Order supplied by them as Sample of the Billing done by them it is seen that though UPS and Battery are two different and independent items, they are billed together and a single peice is quoted for the sale. In view of the foregoing we rule as under RULING The supply of UPS and Battery

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2018 (5) TMI 275 – DELHI HIGH COURT – 2018 (12) G. S. T. L. 20 (Del.) – Filing of GST Tran-1/ Tran-2 forms – IT Grievance Redressal Mechanism to address the problems faced by taxpayers due to IT glitches on common portal (GSTN) – Held that: – one time facility of filing, so as to result in a deemed credit as though the assessee had filed the form before the expiry of the stipulated time, will be available only to those individuals or concerns which had approached the GST Council or the concerned commissionerate/portal/officials etc. through e-mail or other means of communication before the stipulated time – List on 9th April, 2018. – W.P.(C) 2192/2018 & CM APPL. 9058/2018, W.P.(C) 2332/2018, W.P.(C) 2333/2018 & CM APPL. 9801/2018, W.P.(C)

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technical obstacles/glitches confronted the assessees. It is further stated that assesses who could not file TRAN-I / TRAN-2 forms in time due to technical errors would be duly accommodated. Learned counsel for the GST Council relied upon written instructions received in this regard, which are quoted below:- 1. A procedure is being devised to put in place an IT Grievance Redressal Mechanism to address the problems faced by taxpayers due to IT glitches on common portal (GSTN). The proposed grievance redressal mechanism was placed before the GST Council, in its 26th meeting held on 10.03.2018, for approval. An in-principle approval has been obtained. The GST Implementation Committee (GIC) shall act as the IT-Grievance Redressal Committee. A c

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wed to be completed deeming that the condition of filing of form or return within the limitation prescribed in law or rule has been satisfied. It is stated that one time facility of filing – so as to result in a deemed credit as though the assessee had filed the form before the expiry of the stipulated time, will be available only to those individuals or concerns which had approached the GST Council or the concerned commissionerate/portal/officials etc. through e-mail or other means of communication before the stipulated time. It is also stated that if necessary it is open to the assessees to show if anyone of them was left out and for such purpose the concerned Nodal Officers are likely to be nominated. List on 9th April, 2018. – Case la

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2018 (5) TMI 647 – AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA – 2018 (13) G. S. T. L. 449 (A. A. R. – GST) – Levy of GST – reinstatement charges paid to Municipal Authorities – to carry out the excavation of roads for laying, repair and maintenance of electric supply lines. – activity related to sovereign function or not – It has been contended that the service falls under entry 4 of Notification No. 12/2017 -Central/State Tax (Rate) dated 28.06.2017 – Whether reinstatement charges paid to Municipal Authorities would be liable to GST? – Held that: – There is specific entry in N/N. 12/2017-Central/State Tax (Rate) dated 28.06.2017 – from Chapter 99, it is very clear that if any services, including the three services excluded in clauses (a) to (c) of the above entry, are provided by the Government or local authority to any business entity, they would not be eligible for any exemption under GST – the applicant has made a whole lot of arguments to hold that the recovering of charges for t

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ding services such as gas, telephone, electricity, etc. The Guidelines for Trenching activity-2015 [No:AMC/ES/7725/11 Dated 18.12.2014 – policy guidelines for granting trench excavation permissions to underground service provider Utility agencies and Municipal agencies & the reinstatement of trenches] as provided by the applicant state that in addition to the regular RI charges, access charges for right of way will be recovered by MCGM from all utilities which lay underground services below MCGM roads – This statement helps to understand the position as respects MCGM [Municipal Corporation of Greater Mumbai]. That these charges would be exigible to GST is not doubtful even to the applicant and we agree with the same.
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To determine whether it is a composite supply by Municipal Authorities, the available information is insufficient as the question posed is in respect of Municipal authorities in general and not any specific Municipal Authority with complete details and therefore is n

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imilar 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- 1 – STATEMENT OF THE RELEVANT FACTS HAVING A BEARING ON THE QUESTION(S) ON ANNEXURE I- STATEMENT OF THE RELEVANT FACTS HAVING A BEARING ON THE QUESTIONS (S) ON WHICH THE ADVANCE RULING REQUIRED 2. M/s. Reliance infrastructure limited ( the Applicant") is inter alia engaged in the business of generation, transmission and distribution of electricity and is registered under Goods and Service Tax Act ( GST ) bearing Registration No. 27AACCR7446Q1ZM. 3. The Applicant has obtained a license under Section 14 of the Central Electricity Act, 2003 ( Electricity Act ) to distribute e

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ion system in his area of supply and to supply uninterrupted electricity to his consumers. Further, in terms of Section 67 of the Electricity Act, every licensee may, from time to time but subject to the terms and conditions of his license, within his area of supply lay down or place electric supply lines and carry out following works: i) to open and break up the soil and pavement of any street, railway or tramway, ii) to open and break up any sewer, drain or tunnel in or under any street, railway or tramway; iii) to alter the position of any line or works or pipes, other than a main sewer pipe; iv) to lay down and place electric lines, electrical plant and other works; v) to repair, alter or remove the same; vi) to do all other acts necessary for supply of electricity. 6. Section 67 of the Electricity Act confers power on the appropriate Government to prescribe procedure to enable the licensee to carry out the specified works. This Section inter alia lays down that in order to carry o

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ction 67 of the Electricity Act. It also lays down lay down the procedure for fencing, guarding and other safety measures relating to the works and the immediate reinstatement of the affected areas and manner of restoration and the payment of the cost of reinstatement to the authority etc. The key provisions laid down in this connection are summarized hereunder: *Rule 11 of the Electricity Work Rules provides that licensee shall be liable to deposit an amount for restoration and maintenance of the affected areas. * Rule 12 of the Electricity Work Rules provides that the distribution licensee shall carry out the restoration and maintenance of the property affected by the works carried out by the distribution licensee. * Proviso to the Rule 12 of the Electricity Work Rules provides that where the restoration work is carried out by the concerned local authority, payment may be recovered by the local authority from the distribution licensees. * Rule 13 of the Electricity Work Rules provide

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Reinstatement Charges: Flat rates applicable for arriving a! reinstatement charges for various road surface based on prevailing Unified Schedule of Rates as well as charges for using existing duct will he as per Annexure-A. These rates have been worked out considering the width of trench as 0.9M, average depth of 0.9M and 0.55M width of affected area of road on each side; i.e. the total width of road to be improved will be 2.4M as against 2,4M as per previous practice. In case, the excavation proposed by the distribution licensee is not included in the Annual Plan submitted with Municipal Authorities, the distribution licensee is liable to pay Additional Reinstatement Charges at the rate of 7% of the normal Reinstatement Charges. The relevant extract of the MCGM Trenching Policy have been vided provided below: 6. Reinstatement Charges Along with Reinstatement Charges: 50% Additional amount shall be obtained from the utility agency as security deposit which can be utilized to recover p

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lines. The relevant extract of the MCGM Trenching Policy have been provided below: 6A. Access Charges (Right ofway charges): In addition to the regular RI charges; access charges for right of way will be recovered by MCGM from all utilities which lay underground services below MCGM roads. Presently these charges will be recovered at the rate of ₹ 100/- Per Meter length of the cable s/conduits/ducts Per Year. The Access charges will be enhanced as and when it is felt expedient to MCGM, on demand from MCGM or rather proactively; the access charges shall be deposited year by year by the Utility agencies. The access charges will be applicable to all types of trenching works i.e. open cut trenching, HDD & Micro trenching. Applicable access charges in individual case shall be Informed to the applicant utility agency through demand note along with the reinstatement Charges. 10. Therefore, every distribution licensee would be required to make payment of reinstatement charges and acce

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ng of the year, the distribution licensees would also be charged Additional Reinstatement Charge of 7% over and above the normal Reinstatement Charges, access charges and security deposit. Copy of the in-principle approval wherein the Municipal Authorities have charged reinstatement charges, access charges and additional reinstatement charges is enclosed as Exhibit C. d) Further, whenever the security deposit made by the Applicant gets exhausted (either as adjustment against penalties or against the reinstatement charges), the Municipal Authorities issues letters directing the Applicant to make additional security deposit. Copy of the letter issued by Municipal Authorities is enclosed as Exhibit D. 11. It is to be noted that that the Applicant has made similar payments of reinstatement charges and access charges to other authorities namely Mumbai Metropolitan Region Development Authority (MMRDA) and Mira Bhayandar Municipal Corporation. STATEMENT CONTAINING THE APPLICANT S INTERPRETATI

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2017, it is clear that the following conditions should be cumulatively fulfilled: i) There should be service (Condition I) ii) Service should be provided by Central Government, State Government, Union territory, local authority or governmental authority (Condition Il) iii) Service should be by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution (Condition Ill) Condition 2.3 The reinstatement charges are collected by the Municipal Authorities towards the activity of restoration of roads which includes activities such as construction, alteration, repair and maintenance of roads. It is pertinent to understand whether the activity undertaken by the Municipal Authorities would constitute works contract and thereby services . 2.4 In terms of Section 2(119) of the CGST Act, works contract means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, m

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ishad a District board and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund; (d) a Cantonment Board as defined in section 3 of the Cantonments Act 2006: (e) a Regional council or a District Council constituted under the Sixth Schedule to the Constitution; f) a Development Board constituted under article 371 Of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution; 2.7 In terms of Article 243P read with 243S of the Constitution of lndia, a Nagar Panchayat, Municipal Council or a Municipal Corporation would constitute Municipality . Thus, Condition II in Entry 4 to NN 12/2017 stands fulfilled as the MCGM, MMRDA and Mira Bhayandar Municipal Corporation would be treated as local authority Condition III 2.8 The Condition Ill requires that the services should be by way of any activity in relation to any function entrusted to a municipalit

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trusted to them including those in relation to the matters listed In the Twelfth Schedule: (b) the Committees with such powers and authority as may be necessary 10 enable them to carry Out the responsibilities conferred upon them including those in relation to the matters listed in the Twelfth Schedule 2.11 The relevant entry of Twelfth Schedule of the Constitution of India is reproduced hereunder: (1)… (4) Roads and Bridges;… 2.12 As the services provided by the Municipal Authorities is towards restoration or reinstatement of the affected roads, bridges, etc. Condition Ill stands fulfilled. 2.13 Therefore, in view of the above, service of restoration of roads can be said to be provided by way of any activity in relation to any function entrusted to a municipality under Article 243 W of the Constitution and accordingly, reinstatement charges for restoration of roads collected by the Municipal Authorities can be said to be exempt from the applicability of GST. Access charges (right

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xable supplies of goods or services or both, or any combination thereof which are naturally bundled and supplied in conjunction With each other in the ordinary course Of business, one of which is a principal supply; 2.16 Further, in terms of Section 8 of the CGST Act, the tax liability of 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. 2.17 In the present case, the Municipal Authorities provide services of restoration of roads and also right of way to carry out excavation work. The services of giving right of way and restoration of roads are naturally bundled and are supplied in conjunction with each other in the ordinary course of business of granting permission to the licensee for carrying out the excavation works. Thus, it can be said that it would constitute a composite supply in terms of Section 2(30) of the CGST Act wherein the service of restoration of roads would be the principal supp

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thorities would be squarely covered by the Entry 4 to the Notification No. 12/2017 -Central Tax (Rate) dated 28.06.2017 ( NN 12/2017 ). From a perusal of Entry 4 to NN 12/2017, it is clear that the following conditions should be cumulatively fulfilled in order to avail such exemption: i) There should be service (Condition I) ii) Service should be provided by Central Government, State Government, Union territory, local authority or governmental authority (Condition II) iii) Service should be by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution (Condition III) 2. Relying on the discussion and deliberations during the course of the hearing, we understand that it is undeniable that the Condition I and Condition Il are fulfilled in the instant case. The only doubts raised by Your Honour during the course of the hearing was whether the services provided by the Municipal Corporation ( local authority ) can be said to constitute

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bridges . 5. It is a settled position in law that the term in relation to is a very broad expression which pre-supposes another subject matter. These are words of comprehensiveness which might both have a direct significance as well as an indirect significance depending on the context The Applicant has placed reliance on the following judicial precedents: * Doypack Systems Pvt Ltd vs. Union of India [1988 (36) ELT 201 (SC) = 1988 (2) TMI 61 – SUPREME COURT OF INDIA * Home Solution Retail India Ltd vs. Union of India [2009 (237) ELT 209 (Del.) = 2009 (4) TMI 14 – DELHI HIGH COURT 6. The Applicant submits that no activities or functions are explicitly specified as regards the subject matters listed under the Twelfth Schedule of the Constitution of India. Further, the functions entrusted to the municipality in relation to roads and bridges have not been defined anywhere in the Constitution of India or CGST Act, 2017 or any other Act. Thus, any activity carried out in relation to roads an

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y would also be covered by Entry 4 to NN 12/2017 and exemption should be allowed. 8. Further, as regards the argument that the functions or activities entrusted to Municipalities cannot be carried out for commercial purposes or business entities does not hold water. In this connection, the Applicant wishes to draw your attention to Entry 5 of the Twelfth Schedule to the Constitution of India which provides water supply for domestic, industrial and commercial purposes . Thus, from a perusal of the said entry, it is clear that the functions listed under the Twelfth Schedule are not restricted to be provided to public at large but it can also be provided for commercial purposes or industrial purposes to business entities. Hence, the services of the restoration of roads carried out for the Applicant would also get covered under the Twelfth Schedule to the Constitution of India. 9. Further, the Applicant also wishes to draw attention to the fact that the entries under NN 12/2017 can be clas

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o be used by general public at large. 11. Similarly, from a perusal of Entries covered by (iii) and (iv) above, it is clear that wherever the legislature wanted to exempt services provided to particular class of recipients, it has made explicit provisions to that effect. In the absence of such provisions in Entry 4, exemption cannot be denied in the instant case. 12. In view of the above, it is clear that wherever the legislature wanted to exempt services for use by general public or to be provided to some particular class of service recipient, it has made explicit provisions to that effect. In the absence of such provisions, exemption cannot be denied in the instant case. Thus, the exemption cannot be said to be available only when provided to public at large and the benefit of exemption is available even if the service is provided to particular business entity. 13. The Applicant also places reliance on the decision of M/s B.R. Enterprises vs. State of U.P. & Ors-MANU/SC/0330/1999

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different use of words in the two Articles is for a purpose, if the field of two Articles are to be the same. the same words would have been used. It is true, as submitted, that since trade is used both in Article 298 and 301, the same meaning should be given. To this extent, we accept it so but when the two Articles use different words, in a different set of words conversely, the different words used could only be to convey different meaning. If different meaning is given the field of the he different. so. When Instead of the words trade and commerce in Article 301. the words trade or business is used it necessarily has different and wider connotation than merely trade and commerce . Business may be of varying activities. may or not be for profit. hut it necessarily includes within is ambit trade and commerce so sometime it may be synonymous but its field stretches beyond trade and commerce, 14. In support of the above contention, reference may also be made to the following judgement

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to and the Authorities cannot add or substitute any word while construing notification either to grant or deny exemption. In this connection, reliance is placed on the Apex Court decision of Saraswati sugar Mills Versus Commissioner orc. Ex., Delhi-Ill – 2011 (270) E.LT. 465 (S.C.).= 2011 (8) TMI 4 – SUPREME COURT OF INDIA 16. In view of the above, it is clear that the benefit of exemption should be available to road restoration services provided by local authority to the Applicant. Exemption Notifications should be construed strictly 17. The Applicant also states that the Exemption Notifications are beneficial Notifications intended to benefit the industry and public at large and the same cannot be interpreted in a manner which renders the purpose of the Notification futile. It is a settled position of law that beneficial legislations should be interpreted liberally in order to extend the benefit of the statute to the assessee. In this connection, the Applicant places reliance on the

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there is no real contradiction amongst the judgments at all. The synthesis of the views is quite clearly that the general rule is strict interpretation while special rule in the case of beneficial and promotional exemption is liberal interpretation. The two go very well with each other because they relate to two different sets of circumstances. 18. The Applicant also relies on the case of Commissioner of Central Excise, Surat-l Versus Favourite Industries 2012 (278) E.L.T. 145 (S.C.) = 2012 (4) TMI 65 – SUPREME COURT OF INDIA , wherein the Apex Court held as under: 31. Moreover, a liberal construction requires to be given to a beneficial notification. This Court in Commissioner of Customs (Preventive) Mumbai V. M. Ambalal and Company, (2011) 2 SCC 74 2010 (260) ELT. 487 (S.C.) = 2010 (12) TMI 16 – Supreme court of India , (in which one of us was the party) has observed that the beneficial notification providing the levy of duty at a concessional rate should be given a liberal interpre

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y of GST. Access charges cannot be subject to GST 20. The Applicant further submits that the Municipal Authorities also recover access charges for the purpose of right of way over the road to carry out excavation work. It is pertinent to note that the access charges for access of roads payable in conjunction with reinstatement charges to carry out the excavation work. It is pertinent to note that the access charges for access of roads are payable in conjunction with reinstatement charges to carry out the excavation work. 21. In terms of Section 2(30) CGST Act, composite supply means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply. Further, in terms of Section 8 of the CGST Act, the tax liability of a composite supply comprising two or more suppl

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017. Therefore, GST would not be applicable on the access charges collected by the Municipal Authorities. In view of the above submissions, no GST would be leviable on reinstatement charges and access charges recovered by the Municipal Authorities. 03. CONTENTION – AS PER THE CONCERNED OFFICER The submission, as reproduced verbatim, could be seen thus- It appears from the application that M/S. RIL, a private company engaged in business of generation, transmission and distribution of electricity claimed that reinstatement charges and access charges paid to Municipality for restoration work of roads damaged by excavation work undertaken by the applicant are exempted from GST in terms of entry no. 4 of the Notification No. 12/2017- Central Tax (rate) dated 28.06.2017. In support of their contention, they have argued that since such services provided by a governmental authority (Municipality) fall under the function entrusted to a municipality under article 243W of the Constitution, qualif

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roads caused by natural wear and tear in the interest of local public utility In the instant case, the service provided by the Municipality towards restoration of damaged roads caused by excavation work done by M/S. RIL is purely for commercial purpose, upon consideration, doesn t come under purview of Article 243 W of the Constitution and hence not exempted in terms of Notification No; 12/2017- Central Tax (rate) dated 28.06.2017. This service of restoration work is being provided by the local authority to the assessee for furtherance of their business and hence attracts GST. In terms of entry no. S of the Notification No. 13/2017- Central Tax (rate) dated 28.06.2017, the leviable GST is payable by the recipient i.e. M/S. RIL on reverse charge basis. 04. HEARING The case was taken up for preliminary hearing on dt.31.01.2018 when Sh. Gopal Mundhra (Advocate) attended alongwith Shi Thomas. K. D (DGM). On dt.28.02.2018, Shi Gopal Mundhra -(Advocate), Ms. Ginita Bodani (Advocate) and Sh T

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ce Infrastructure Ltd MCGM GST Number 27AAALM0042L3Z4 Sr. No. SAC / Activity Code Description of Activity Amount 1 RI FOR RELIANCE ENERGY LTD 63690.00 2 997212 ACCESS CHARGES FOR POWER CABLES 1000.00 64690.00 90.00 90.00 64870.00 c. There is also a Demand Note No. 783184406 dt.16.10.2017 which informs the applicant in response to their application to undertake excavation in trench. The aforesaid amount has been informed. It is categorically mentioned that payment of reinstatement charges do not guarantee the grant of permission. d. The Permit issued for the location of the trench as specified therein states that simultaneous work order for reinstatement is issued to Ward Contractor and further that he will take up the work on the date of completion of the applicant s work mentioned in the permit or in phases as per clause no. 10 of the Permit. The applicant before us is Reliance Infrastructure Limited and the supply would be by the Municipal authorities. We may refer to the GST Act to

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he the person liable for paying the tax in relation to the supply of such goods or services or both The notification issued under the above sub-section has an entry thus- Notification No. 13/2017-Central/State Tax (Rate) In exercise of the powers conferred by sub-section (3) of section 9 of the Central/Maharashtra Goods and Services Tax Act, 2017, the Central/State Government on the recommendations of the council hereby notifies that on categories of supply of services mentioned in column (2) Table below; supplied by a person as specified in column (3) of the said Table, the whole of central / state tax leviable under section 9 Of the said Central Goods and Services Tax Act, shall be paid On reverse charge basis by the recipient Of the such services as specified in Column (4) of the said Table: Table Si No. Category of Supply of Services Supplier of service Recipient of Service (1) (2) (3) (4) 5 Services supplied by the Central Government, State Government, Union Territory of local aut

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tification issued for the purposes of section 9(3) of the GST Act, the applicant would be liable to pay tax in respect of the services received from the Municipal authorities. And therefore, the questions would have to be entertained. We begin to discuss the facts and the questions posed. Question 1 Whether reinstatement charges paid to Municipal Authorities would be liable to GST? We deal with the question by looking at the arguments of the applicant. It has been contended that the service falls under entry 4 of Notification No. 12/2017 -Central/State Tax (Rate) dated 28.06.2017. We shall reproduce the said entry thus- Si. No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Service Rate (per cent.)/CGST+MGST=IGST] Condition 4 Chapter 99 Services by Central Government, State Government, Union territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the constitution

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hority as may be necessary to enable them to carry out the responsibilities conferred upon them including those in relation to the matters listed in the Twelfth Schedule. The word Municipality is defined in the Constitution in the definitions in Article 243P(e)A As Municipality means an institution of self government constituted under article 243Q; Article 243Q says thus- 243Q (1) there shall be constituted in every State,- (a) a Nagar Panchayat (by whatever name called) for a transitional area, that is to say, an area in transition from a rural area to an urban area; (b) a Municipal Council for a smaller urban area; and (c) a Municipal Corporation for a larger urban area, in accordance with the provisions of this Part: ………………………………………………….. Since there is a reference to the Twelfth Schedule, we also refer to the same thus – TWELFTH SCHEDULE (Article 243

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, bus stops and public conveniences. 18. Regulation of slaughter houses and tanneries. As can be seen, Roads is a matter listed in the Twelfth Schedule. so there is a function of a Municipality in relation to Roads . We have seen above that the Constitution defines Municipality as an institution of self-government. The function as entrusted by the Constitution in relation to Roads is the construction of roads for the use by the general public. These are sovereign functions. The applicant is inter alia engaged in the business of generation, transmission and distribution of electricity. This calls for laying and maintenance of the power lines and other incidental work which requires the digging up of trenches. The Municipal Authorities grant the needful permissions. However, these permissions come with charges for restoring the street or pavement which has been dug up. Thus, the activity in the present case is the charges recovered by the Municipal Authorities to restore that portion of

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s up the road and there is restoration required to be done. This restoration work would not result in performing of the sovereign function. The sovereign has already been performed by constructing the road or undertaking maintenance works roads. The restoration work can be equated neither to construction work nor to maintenance work as suo-motu undertaken by the Municipal Authorities. The restoration charges are also not in the nature that the Municipal Authorities are performing any job of construction for the applicant. The street or pavement or road that is dug up is a general road. In view of all above, we are of the firm view that it should not be disputed that the recovering of charges for restoring the patches which have been dug up by business entities of the nature as the applicant cannot be equated to performing a sovereign function as envisaged under article 243 W of the Constitution. Further, we find that there is specific entry in Notification No. 12/2017-Central/State Tax

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, they would not be eligible for any exemption under GST. We find that the applicant has made a whole lot of arguments to hold that the recovering of charges for the restoration of the street or pavements amounts to a service activity in relation to a function entrusted to a municipality under article 243 W of the Constitution. However, we find that the arguments fail to make a point. As regards the case laws, we only observe that the facts and provisions aren t in pari materia with those in the present case. We find that there is no other entry in the Schedule contained in the Notification No.12/2017-Central/State Tax (Rate) for services exempted from GST which would cover the impugned transaction. Neither is a specific entry for the impugned transaction in the Notification No. 11/2017-CentraI/State Tax (Rate) for services taxable to GST at various rates. In view thereof, the residuary entry no.35 of the Notification No.11/2017-Central/State Tax (Rate) covering services nowhere else c

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nt and we agree with the same. However, the applicant has made a general query as regards access charges paid to Municipal Authorities. We have no further information than the receipt raised and the policy guidelines of MCGM. To determine whether it is a composite supply by Municipal Authorities, the available information is insufficient as the question posed is in respect of Municipal authorities in general and not any specific Municipal Authority with complete details and therefore is not answered. 06. In view of the detailed deliberations held hereinabove, it is ordered thus – 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-11/2017/B- 14 Mumbai, dt. 21.03.2017 For reasons as discussed in the body of the order, the questions are answered thus – Question 1 Whether reinstatement charges paid to Municipal Authorities would be liable to GST? Question 2 Whether access charges paid to Municipal Authori

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2018 (5) TMI 759 – AUTHORITY FOR ADVANCE RULING – KARNATAKA – [2018] 59 G S.T.R. 209 (AAR), 2018 (13) G. S. T. L. 114 (A. A. R. – GST), [2018] 2 GSTL (AAR) 101 (AAR) – Supply of goods & services to SEZ or not – intra-state supply – Place of Provision Rules – Whether the Hotel Accommodation & Restaurant services provided by them, within the premises of the Hotel, to the employees & guests of SEZ units, be treated as supply of goods & services to SEZ units in Karnataka or not?
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Held that: – On reading Section 16(1)(b) of IGST Act' 2017 & Rule 46 of CGST Rules 2017 together it is clearly evident that the supplies of goods or services or both towards the authorised operations only shall be treated as Supplies to SEZ Developer /SEZ Unit.
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Since place of provision of services in case of Hotel has been prescribed under the Act 'location of the Hotel' the rendition of services of restaurant, short term accommodation and Banqueting/conferencing cannot be said to have been 'imported o

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r, NASCO ISHANNYA, 27/1, Khanapur Road, Tilakwadi, Belgaum – 560 006, having GSTIN number 29AAACG9426FIZI, have filed an application, on 25.11.2017, for advance ruling under Section 97 of CGST Act, 2017, KGST-Act, 2017 & IGST Act, 2017 read with rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA 01. They also enclosed copy of challan for ₹ 5,OOO/- bearing CIN number UTIB17112900307729 dated 24.11.2017. 2. The Applicant is engaged in hotel business, having hotel "Fairfield Marriott" and provides hotel accommodation & restaurant services. They are providing services to the employees & guests of some of the units in SEZ, Belgavi, in addition to the regular customers. They are charging SGST & CGST at the applicable rates. The SEZ units contended that the services are being supplied / rendered to sez unit only and hence rate of GST is NIL as per provisions of section 16(1)(b) of IGST Act'2017. Therefore the applicant filed this instant app

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aurant services in Belgaum; that the hotel is situated outside the SEZ and also independent of SEZ; that the billing is done on SEZ company for employees of SEZ; that they have not entered into any contract with either SEZ or any unit in the SEZ; that they are not giving any concessional rate to the billings of SEZ at present; that SEZ units contended for concession; that SEZ units gave letter to the hotel to provide billing in their name whenever any of their guest / employee uses the services/ facilities and hence they filed the instant application. FINDINGS & DISCUSSION: 5. We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by Sri R.L. Barve, Chartered Accountant during the personal hearing. We also considered the issue/transaction(s) involved on which advance ruling is sought by the applicant, relevant facts of the transaction(s) involved, the applicant s understanding of rate of tax in respect of the

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017 & Rule 46 of CGST Rules 2017 together it is clearly evident that the supplies of goods or services or both towards the authorised operations only shall be treated as Supplies to SEZ Developer /SEZ Unit 9. The place of supply of the services by way of lodging accommodation by a hotel, shall be the location at which the immovable property (hotel) is located or intended to be located, as per Section 12 (3)(b) of the Integrated Goods and Services Tax Act, 2017. Also the place of supply of restaurant and catering services shall be the location where the services are actually performed, as per Section 12 (4) of the Integrated Goods and Services Tax Act, 2017. In the instant case, admittedly, the applicant is located outside the SEZ. Therefore the services rendered by the applicant are neither the part of authorised operations nor consumed inside the SEZ. 10. Since place of provision of services in case of Hotel has been prescribed under the Act 'location of the Hotel' the ren

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2018 (5) TMI 1181 – AUTHORITY FOR ADVANCE RULING – GUJARAT – 2018 (13) G. S. T. L. 211 (A. A. R. – GST), [2018] 2 GSTL (AAR) 97 (AAR) – Rate of GST – applicant is having business of caterers and supply food, beverages and other eatables (non-alcoholic drinks) complete services at various places of their customers who have in house canteens at their factories – whether rate of tax on their supplies made to the recipient would be 12% or 18%? – applicability of Circular No. 28/02/2018GST dated 08.1.2018.
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Held that: – the service recipient has engaged the applicant for running of the canteen for their workers / employees. The rates for the meal, snacks, tea have been fixed and payable by the recipient. Menu is required to be decided by the canteen committee of the recipient. It is, therefore evident that the applicant, who is caterer, is providing service from other than his own premises to the recipient. Therefore, the nature of service provided by the applicant is that of outdoor

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2017-Central Tax (Rate) dated 28.06.2017, as amended, issued under the Central Goods and Services Tax Act, 2017 and Notification No. 11/201 7-State Tax (Rate) dated 30.06.2017, as amended, issued under the Gujarat Goods and Services Tax Act, 2017, attracting Goods and Service Tax @ 18% (CGST 9% + SGST 9%). – Advance Ruling No. GUJ/GAAR/R/2018/8 Dated:- 21-3-2018 – R.B. Mankodi (Member) and G.C. Jain (Member) Present for the Applicant : Shri Mehul P. Buch (Consultant) The Applicant M/s. Rashmi Hospitality Services Private Limited has submitted that the applicant is having business of caterers and supply food, beverages and other eatables (non-alcoholic drinks) complete services at various places of their customers who have in house canteens at their factories. The applicant -submitted that applicant normally charges GST @ 18% classifying their services under heading 9963 as outdoor catering.. 2. The applicant has submitted that one of the customer, who is recipient of services, has gi

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n of 'Outdoor Caterer' under Finance Act, 1994 was as under 'Outdoor caterer means a caterer engaged in providing services in connection with catering at a place other than his own but including a place provided by way of tenancy or otherwise by the person receiving such services. 3.3 The applicant further submitted that viewing the above clarification, it is admitted fact that statutory body have to provide food and beverage to their staff and the applicant is the outside contractor providing the service to statutory body, hence whether the above clarification is applicable to them, and what should be the tax rate before the said notification and after notification ? 4.1 The Goods and Services Tax and Central Excise Commissionerate, Kutch (Gandhidham) inter-alia informed that the question under consideration is whether the service provided by the applicant to the client is classifiable under chapter 996311 or otherwise and GST is applicable @ rate 12% or 18%. It is submitt

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18% is applicable on that service. 4.2 It is further submitted that as per contract made between the applicant and the client, the canteen space and all equipments have been provided by the client to the applicant and the applicant is only providing the services pertaining to Food, edible preparation service. It is opined by the Commissinerate that the activity carried out by the applicant appears to be in the nature of cooking of Foods and serving of foods along with edible preparations and it is classifiable as services provided in canteen and other similar establishments (Chapter Heading 996333). 4.3. It is further opined by the Commissionerate that as per classification of services provided vide Notification No. 11/2017-Central Tax (Rate) dated 28 06.2017, the activity carried out by the applicant appears to be in the nature of service provided in canteen and other similar establishments and also classifiable under Chapter Heading 996333 and GST @ rate of 18% is applicable on that

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pany would pay the applicant as per System / Manual Record availing Canteen meal. It is also agreed that the company would pay agreed rate per card punch for using the Normal Meal', per card punch for 'Special Meal', and would pay in cash per piece for snacks and per cup of Tea. It is also agreed that VAT & Service Tax would be paid extra, as applicable. It has also been stipulated that the menu would be decided by the canteen committee from time to time, which will consists of 'limited' and 'unlimited' items as stipulated in the agreement. 7.2 Sr. No. 7 of Notification No. 11/2017-Centra1 Tax (Rate) dated 28.06.2017, as amended, issued under the Central Goods and Services Tax Act, 2017 (herein after referred to as. the 'CGST Act, 2017') and Notification No. 11/2017-State Tax (Rate) dated 30.06.2017, as amended issued under the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the 'GGST Act, 2017') provides different r

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rcial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 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)].] (ii) ….. 6 – (iii)….. 9 -] (iv) * * * * * * *] (v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for ca

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e activity undertaken by the applicant is in the nature of supply of service provided by a restaurant, eating joint including mess, canteen and covered by Sr. No. 7(i) of the Notification No. 11/2017-Central Tax (Rate) or it is in the nature of supply of service as a part of outdoor catering and covered by Sr. No. 7(v) of the Notification No. 11/2017-Central Tax (Rate). 8.2 On perusal of the copy of the agreement submitted by the applicant, it is evident that the service recipient has engaged the applicant for running of the canteen for their workers / employees. The rates for the meal, snacks, tea have been fixed and payable by the recipient. menu is required to be decided by the canteen committee of the recipient. It is, therefore evident that the applicant, who is caterer, is providing service from other than his own premises to the recipient. Therefore, the nature of service provided by the applicant is that of outdoor catering service. 8.3 Even though the meal, snacks, teas are pr

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ded by Hon'ble High Court of Allahabad in the case of Indian Coffee Workers' Co-Op. Society Ltd. Vs. CCE & ST, Allhabad [2014 (34) S.T.R. 546 (All.)], wherein it was held as follows – 8. Analyzing the provisions of clause (24) of Section 65 of the Finance Act, 1994, in order to be a caterer, a person should be one who supplies food, edible preparations, beverages (alcoholic or non-alcoholic) or crockery and similar articles or accoutrements for any purpose or occasion. The supply may be made directly or indirectly. Consequently, there has to be, firstly, a supply of food, edibles, beverages or crockery and similar articles or accoutrements. Secondly, this supply may be for any purpose or occasion. A purpose is an effectuation of a particular object. An occasion is an event defined with reference to time which may take place either as an isolated occurrence or be sporadic or periodical. Thirdly, the supply may be directly by the person himself or indirectly through anot

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ity of a canteen which is provided by NTPC or, as the case may be, by LANCO within their own establishments. NTPC and LANCO have engaged the services of the assessee as a caterer. The assessee is an outdoor caterer because the services which he provides as a caterer are at a place other than his own. The place is provided by NTPC and LANCO. The inclusive part of clause (76a) expands the definition to a place provided by way of tenancy or otherwise by the person receiving such services. NTPC and LANCO have engaged the services of the assessee as an outdoor caterer and the assessee is an outdoor caterer because services in connection with catering are provided by it at a place other than a place of the assessee. 10. Consequently, on a plain and literal construction of the provisions of Section 65(105)(zzt) read with the definitions of the expressions caterer and outdoor caterer as contained in clauses (24) and (76a), it is evident that the assessee is subject to the levy of Service

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ed under the CGST Act, 2017 / GGST Act, 2017 or the notifications issued there under. Nevertheless, the observations made in the aforesaid judgement of the Hon'ble High Court are relevant for deciding the present issue. In the said judgement, the Hon'ble High Court has observed that the taxable catering service cannot be confused with who has actually consumed the food, edibles and beverages which are supplied by the assessee. It is also held that the taxability or the charge of tax does not depend on whether: and to what extent the person engaging the service consumes the edibles and beverages supplied, wholly or in part. 9.3. In the present case also, the service of catering is provided by the applicant to the recipient and the fact that the meal, snacks, tea etc. are consumed by the workers / employees of the recipient would not alter the nature of service provided by the applicant. 10. In view of the foregoing, we rule as under – RULING The supply of services by M/s. Rashmi

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2018 (5) TMI 1507 – CESTAT AHMEDABAD – TMI – CENVAT credit – input services – MS Angles, MS Channels, MS plates and MS PIPES etc. used in repair and maintenance of plant and machinery in their factory – Held that: – This Tribunal consistently held that MS Angles, Channels, Beams etc., used in Repair and Maintenance of Plant and Machinery in the factory is admissible to credit – appeal dismissed – decided against appellant-Revenue. – Appeal No E/10444/2018 – A/10570/2018 – Dated:- 21-3-2018 – Dr. D. M. Misra, Member (Judicial) For Appellant (s) Shri K. J. Kinariwala AR For Respondent (s): None Per: Dr. D. M. Misra None present for the Respondent. Heard the Cd. AR for the Revenue. 2. This is an appeal filed against the order-in-appeal No. KCH-EXCUS-000-APP-137-2017-18 dated 20.12.2017 passed by Commissioner (Appeals), Central Excise, and GST-Rajkot. 3. The short issue involved in the present appeal is: whether the appellant are entitled to avail Cenvat credit of the duty paid in respect

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case (supra) after analysing the principle of law of this Tribunal observed as under:- "5. I have considered submissions from both the sides and perused the records. I find that the issue as to whether the goods used for repair and maintenance of plant and machinery are eligible for cenvat credit, stands decided in favour of the Appellant by Hon'ble Rajasthan High Court in the case of Hindustan Zinc Ltd. (supra) wherein Hon'ble High Court has held that MS/SS plates used in the workshop meant for repair and maintenance of the plant and machinery's would be liable for cenvat credit and also by the judgments of Hon'ble Chhattisgarh High Court in the case of Ambuja Cements Eastern Ltd. v. Commissioner of Central Excise (supra) and Hon'ble Karnataka High Court in the case of Commissioner of Central Excise v. Alfred Herbert (India) Ltd. (supra) wherein Hon'ble High Court have held that the inputs used for repair and maintenance of plant and machinery would be el

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even if theoretically possible, is commercially inexpedient. The scope of the expression used in the definition of 'input' in Rule 2(k) of the Cenvat Credit Rules, 2004 – used in or in relation to manufacture of final products, whether directly or indirectly and whether contained the final products or not" is much wider than the scope of the expression "used in manufacture of" and therefore the expression- "used in or in relation to manufacture of final product', whether directly or indirectly" in the definition of input in Rule 2(2) would cover all the goods whose use is commercially expedient in manufacture of final products. 5.3 Repair and maintenance of plant and machinery is an activity without which smooth manufacturing is not possible. Commercially, manufacturing activity is not possible with malfunctioning machines, and leaking tanks, pipes and tubes. Therefore the activity of repair and maintenance of plant and machinery is an activity whic

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2018 (5) TMI 1524 – CESTAT AHMEDABAD – TMI – Short payment of service tax – whether the appellant had short paid service tax of ₹ 2,44,017/- during the period 2011-12? – Held that: – appellant had categorically claimed that out of the total short payment of ₹ 2,44,017/- an amount of ₹ 1,86,262/- has been paid in the Financial Year 2012-13, as provision was only made in the year 2011-12, whereas bills were raised subsequent year 2012-13 – This fact needs to be verified by the Adjudicating Authority and the re-determination of the liability be carried out accordingly – appeal allowed by way of remand. – Appeal No ST/10437/2018 – A/10569/2018 – Dated:- 21-3-2018 – Dr. D. M. Misra, Member (Judicial) For Appellant (s) : None F

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reas in the returns, the appellant had paid ₹ 36,58,459/ resulting into short payment of ₹ 2,44,017/- It is their contention that a part of the said amount i.e. ₹ 1,86,262/- is attributable to the provision of ₹ 18,08,368/- made in the books of accounts in the Financial Year 2011-12, for which the bills were raised in the subsequent Financial Year 2012-13, and accordingly service tax amount was paid in 2012-13. The remaining amount has not been disputed by them. 5. Ld. AR for the Revenue submits that since the issue was not raised before the Adjudicating Authority, therefore, it could not be verified. 6. I find that the appellant had categorically claimed that out of the total short payment of ₹ 2,44,017/- an a

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2018 (5) TMI 1704 – AUTHORITY FOR ADVANCE RULING – KARNATAKA – 2018 (13) G. S. T. L. 255 (A. A. R. – GST), [2018] 2 GSTL (AAR) 104 (AAR) – Levy of GST on rent payable by a Hospital, catering life saving services – appellant have taken premises of one floor on rental basis from existing building of Mallige Hospital for heart Care Services only – Rental or leasing services involving own or leased non-residential property – purview /jurisdiction of authority under Section 97(2) (e) of the CGST Act 2017.
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Held that:- The Applicant has taken the premises on lease and running exclusive heart care centre & providing health care services on commercial basis – The impugned service of Rental or leasing services involving own or leased non-residential property is classified under the heading (SAC) 997212 and is taxable under GST. Further no specific exemption is available under any notification for the time being in force for the said service. Also there is no provision available in the Act

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of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01. They enclosed copy of challan for ₹ 10,000/- bearing CIN number PUNB18012900027179 dated 05.01.2018 towards the fee for advance ruling and hence the same is admitted. 2. The applicant is a cardiology specialised hospital running on a premises taken on lease. They are providing cardiology related, life saving, health care services to the patients and the said output services are exempt from GST. They have taken premises of one floor on rental basis from existing building of Mallige Hospital for heart Care Services only. 3. The applicant sought advance ruling on the question / issue that "Whether GST is leviable on the rent payable by a Hospital, catering life saving services?" PERSONAL HEARING: / PROCEEDINGS HELD ON 09.02.2018. 4. Dr.Mahantesh Charanthimath, Chairman and Managing Director of the applicant concern appeared and filed written submissions presenting the following: (a) That the business enterprise

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g bearing on the question / issue raised, the applicant's understanding / interpretation of law in respect of the issue. 6. The Applicant sought advance ruling on the question that whether GST is leviable on the amount of rent paid/payable by them towards leasing of the premises by the hospital or not, which clearly falls under the purview /jurisdiction of this authority under Section 97(2) (e) of the CGST Act 2017. 7. Renting in relation to immovable property is defined at 2(zz) of the Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 as (zz) "renting in relation to immovable property" means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property; The Applicant has taken the premises on lease and runn

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2018 (5) TMI 1737 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – 2018 (13) G. S. T. L. 224 (A. A. R. – GST), [2018] 2 GSTL (AAR) 102 (AAR) – Levy of GST on Health care services – diagnosis, pre & post counseling therapy and prevention of diseases by providing sophisticated and relevant tests – N/N. 12/2017- Central Tax (Rate) dated 28th June, 2017 – Whether the Applicant qualifies as clinical establishment? – Whether the services provided by the applicant qualifies to be health care services?
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Clinical Establishment – Held that:- The applicant offers services/facilities requiring diagnosis such as patient counselling, suggesting the relevant test for the patient, collecting samples, obtaining the result of the test, sharing the test results and post counselling. The medical team of the applicant discusses with the oncologist/pathologist, takes samples of required tissues and send it for the tests to US/Germany, with regard to the oncology/auto immune deceases. They play the role of

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KAR ADRS 5/2018 Dated:- 21-3-2018 – Sri Harish Dharnia, Joint Commissioner of Central Tax And Dr. Ravi Prasad M. P., Joint Commissioner of Commercial Taxes (Vigilance) RULING 1. M/s Sayre Therapeutics Pvt. Ltd., Bengaluru, ('the applicant') is a registered taxable person registered under the Central Goods and Services Tax Act, Karnataka Goods and Services Tax Act and Integrated Goods and Services Tax Act, The applicant is involved in the diagnosis, pre and post counselling, therapy and prevention of diseases by providing tests that are sophisticated and relevant. 2. The applicant is a healthcare company dealing with oncology ajid immunology therapy and diagnostics related products. They in-licenses medicines, secures regulatory approvals post clinical studies and then commercialises novel drugs, devices and molecular diagnostics in therapeutic areas, i.e. oncology and auto immune disorders, thereby transforming patient care. The applicant is specifically working in precision d

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, is a microarray based gene expression test that aids in identifying challenging tumours, including metastatic, poorly differentiated and undifferentiated cancers. This test assumes significance, as current day precision therapy can be effective only if the site of origin is known. Similarly, they have collaborated with a molecular diagnostic company from Germany to provide advance genetic diagnostics tests that help in prevention and management of cancers and blood disorders, In all these diagnostic tests, die Medical team of the applicant is involved in the complete cycle of testing process beginning with patient counselling to sharing the results and post-test counselling. Thus, the applicant is involved in diagnosis, pre- and post-counsel ling, therapy and prevention of diseases by providing tests that are sophisticated and relevant. (c) The Entry No. 74 of Notification 12/ 2017- Central Tax exempts health care services at clinical establishment, an authorised medical professional

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ers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases. (e) As per sub-section (47) of section 2 of the Central Goods and Services Tax Act, exempt supply means supply of any goods or services or both which attracts ml rate of tax which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Semces Tax Act, and includes a non-taxable supply. (f) Based on the above notification, services provided by the applicant meets the requisite criteria and qualifies as health care services and hence is nil rated supply. FINDINGS & DISCUSSION: 5. We have considered the submissions made by the Applicant in their application for advance ruling as well as during the personal hearing on 09-01-2018. We have a

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from the patients, transport the samples for the relevant test, collect the test result, discuss with the ancologist and clarify the queries, based on which the ancologist recommend the treatment options to the patient. 7. Health care services provided by clinical establishments, an authorised medical practitioner or para-medics are exempted vide Sl.No.74 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017. Therefore the issue/s before us to decide are a. Whether the Applicant qualifies as clinical establishment? b. Whether the services provided by the applicant qualifies to be health care services? 8. We proceed to answer the questions as under; Clause 2(s) of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017 defines clinical establishment as under: clinical establishment3' means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatme

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cation No. 12/2017- Central Tax (Rate) dated 28th June, 2017 defines Health Care Services as under: (zg) health care services means any service by way of diagnosis or treatment or care for illness, injury deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma; 11. In the instant case the Applicant is involved in providing the services of diagnosis, pre & post counseling! therapy and prevention of diseases by providing tests that are sophisticated and relevant. The medical team of the applicant is involved in the complete cycle and hence they facilitate the diagnosis process and therefore the services provided by the applicant qu

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