Author: admin_gst

Applicable rate of interest on ITC reversal of Audit point prior to GST now to make payment
Query (Issue) Started By: – karunakar reddy Dated:- 12-6-2018 Last Reply Date:- 13-6-2018 Central Excise
Got 1 Reply
Central Excise
Dear Sir/Madam,
we have been recently audited of records prior to GST, in this we have to reversal of ITC now along with interest. please let us know the applicable rate of interest for the same.
Reply By SHIVKUMAR SHARMA:
The Reply:
Rate of Interest is 15%

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GST on free supplies by customers
By: – Venkataprasad Pasupuleti
Goods and Services Tax – GST
Dated:- 12-6-2018

Introduction:
It is common practice prevailing in many industries that certain materials are provided by the customer to the manufacturer or contractor. This is done for various business or economic reasons. For example, moulds, jigs and dies etc., are provided by the Original Equipment Manufacturers (OEM) to a component manufacturer in the automobile industry. Similarly, the client would be supplying the steel and cement to the contractor in the construction contracts. Let us say, the contract price for the building construction is 10 crores wherein the contractor has to incur all the cost. Instead of this, it may be agreed that the cement & steel are to be supplied by the client and contractor would execute the work using the same thereby bringing down the contract price to ₹ 7 crores. In the first case, the Government would be able to levy a tax on e

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l state SGST laws and made applicable for IGST). To determine whether free supplies are to be includible in the taxable value or not, the primary question to be answered is whether price agreed in the contract (wherein the price of free supplies is not factored) would constitute the 'consideration' at first instance and thereby to construe the same as 'sole consideration' and accordingly the provisions of section 15, ibid qua Transaction value can be adopted.
Section 2(31) defines consideration which reads as follows:
“consideration” in relation to the supply of goods or services or both includes-
* any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government;
* the monetary value of any act or forbearance, in respect of, in response to, or for the

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follows is that consideration means a reasonable equivalent for other valuable benefit passed on by the promisor to the promisee or by the transfer of to the transferee.”. The rationale of this decision was discussed & applied even in the context of service tax [Bhayana Builders Pvt. Ltd. v. Commissioner – 2013 (9) TMI 294 – CESTAT NEW DELHI (LB) = 2013 (32) S.T.R. 49 (Tribunal-LB)]. A similar view was expressed under Central Excise law by the Hon'ble Supreme court in case of Commissioner v. Fiat India Pvt. Ltd. – 2012 (8) TMI 791 – SUPREME COURT = 2012 (283) E.L.T. 161 (S.C.) (Para 58).
Thus, any consideration whether monetary or otherwise should have flown or should flow from the payer to the payee and should accrue to the benefit of the later. The holistic reading of the definition given under GST (extracted supra) also gives similar meaning as explained by the Hon'ble supreme court.
The above theory remains unchanged and does not get affected even after applying the inclusive par

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udible and liable for GST.
Position under old laws Vs GST:
In old indirect taxes (Central Excise, VAT, service tax etc.,) the taxable events are restrictive in the gamut of entire supply chain and governed by the different laws and of course by the different Governments (Centre or State). For instance, the Central Excise can be levied only at the stage of 'manufacture', VAT only at the time of 'sale'. Because of this restrictive application and in order to avoid the revenue leakage, the old laws attempted to tax the 'free supplies'.
However, as GST is levied on the common taxable event known as 'supply' across the entire supply chain and leviable at all stages and the tax charged by the supplier is anyway available as input tax credit (ITC) to the recipient (except when the ITC is specifically restricted or recipient engaged in exempted supplies or unregistered etc.,). Thus, there is very less chance for revenue leakage.
Hence, the rationale of the old laws attempts to tax the free

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s case?
1.1 Moulds and dies owned by the original equipment manufacturer (OEM) which are provided to a component manufacturer (the two not being related persons or distinct persons) on FOC basis does not constitute a supply as there is no consideration involved. Further, since the moulds and dies are provided on FOC basis by the OEM to the component manufacturer in the course or furtherance of his business, there is no requirement for reversal of input tax credit availed on such moulds and dies by the OEM.
1.2 It is further clarified that while calculating the value of the supply made by the component manufacturer, the value of moulds and dies provided by the OEM to the component manufacturer on FOC basis shall not be added to the value of such supply because the cost of moulds/dies was not to be incurred by the component manufacturer and thus, does not merit inclusion in the value of supply in terms of section 15(2)(b) of the Central Goods and Services Tax Act, 2017 (CGST Act for sh

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Printed Advertisement Materials Classified as 'Supply of Goods' Under GST Tariff Chapter 4911; 6% CGST and 6% SGST Applied.
Case-Laws
GST
Classification of supply – The printed advertisement

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Supply Value for Job Work Determined by Transaction Value u/s 15(1) of GST Acts.
Case-Laws
GST
Valuation – Job work – The value of supply by the applicant shall be the transaction value, whic

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Industrial Gas Manufacturing Classified as 'Job Work' u/s 2(68) of GST Acts.
Case-Laws
GST
Job-work activity or not? – The activity of manufacturing industrial gases viz. Oxygen, Nitrogen and

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“Electrically Operated Drum with Bell and Zalar” Classified Under Customs Tariff Act, Not GST Exempt.
Case-Laws
GST
Classification of goods – Supply under GST – The product ‘Electrically op

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Power Driven Pumps for Water Dispensing Excluded from 12% GST Rate: Clear, Raw, Storm, Waste, Sewerage Types Affected.
Case-Laws
GST
Classification of goods – Power Driven Pumps used for disp

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“Geared Motor” Falls Under Chapter Heading 8501 of Customs Tariff Act; Applicable GST Rate Applied.
Case-Laws
GST
The product ‘Geared Motor’ is classifiable under Chapter Heading 8501 of

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M/s Piramal Enterprises Ltd. Versus CGST & CE, Indore
Central Excise
2018 (6) TMI 1249 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 12-6-2018
E/51042-51043/2018-SM – Final Order No. 52211-52212/2018
Central Excise
Mrs. Archana Wadhwa, Member (Judicial)
Shri Mehul Jivani, CA – for the appellant
Shri S. Nunthuk & Shri P. Junega, DRs – for the respondent
ORDER
Per Ms. Archana Wadhwa:
The appellants are engaged in the manufacture of pharmaceutical products which are also being exported by them.
2. After hearing both the sides duly represented by Shri Mehul Jivani, ld. Counsel appearing for the appellant and Shri S. Nunthuk & Shri P. Junega, ld. DRs appearing for the Revenue, I find that the disputed issue r

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ified the factual position and has not properly quantified the reversal. He also observed that in the operative part of the order, the original adjudicating authority has not mentioned about the dropping of the demand, which renders the same as a non-speaking order. Accordingly, he remanded the matter on the said count for re-verification.
As regards, the assessee's appeal, he upheld the duty confirmation to the extent of Rs. 14,359/- along with penalty. The said order of the Commissioner (Appeals) is impugned before Tribunal.
4. Ld. Advocate appearing for the appellant draws my attention to the relevant paragraph of the order of the Assistant Commissioner and submits that he had called for a report from jurisdictional, Central Excise, Su

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written off of raw materials and packing list. He submits that even if the Assistant Commissioner has gone by the report by the Supdt., the assessee is not at a disadvantageous position if the said figures are again verified.
6. After considering the submissions made by both the sides, I agree with the ld. AR that the adjudicating authority, may verify the figures again. If according to the ld. Advocate, the figures are correct, the adjudicating authority would pick up the same figures again and there is no harm in verification of the same. It is also a fact that in the operative part of the order, the original adjudicating authority has not referred to dropping of demand. In such a scenario, I deem it fit to uphold the impugned order of C

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Notified waiver of late fee payable for failure to furnish return in form GSTR-3B.
G.O.Ms. No.115 Dated:- 12-6-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST NOTIFICATION G.O.Ms. No.115
DATED 12-6-2018
In exercise of the powers conferred by Section 128 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017), the State Government, on the recommendations of the Council, hereby waives the late

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Notified authority for conducting examination of Gst practitioners.
24/2018-STATE TAX Dated:- 12-6-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
GOVERNMENT OF JHARKHAND
COMMERCIAL TAXES DEPARTMENT

NOTIFICATION NO.24/2018-STATE TAX
[S.O. NO.42] (F.NO. VAKAR/GST/03/2018)
DATED 12-6-2018
In exercise of the powers conferred by section 48 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (3) of rule 83 of the Jharkhand Goods and S

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Commissioner of Central Excise, Kolkata-IV, Commissioner of GST & Central Excise, Howrah. Versus M/s. Bindawala Cables and Conductors Ltd., M/s. Bindawala Electricals Industries Ltd., M/s. Kritika Wires Pvt. Ltd., Mr. Bhagwandas Bindawala, Direcotor.
Central Excise
2018 (7) TMI 321 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 12-6-2018
Appeal Nos. E/76668/2017 & CO-76098/2017, E/77072-74/2017 – FO/76235-76238/2018
Central Excise
SHRI P. K. CHOUDHARY, JUDICIAL MEMBER
Shri S. Guha, A.C. (AR) for the Appellant (s)
Shri K. P. Dey, Advocate & Shri Harendra Kr. Pandey, Advocate, Shri B.N. Chattopadhyay, Consultant for the Respondent (s)
ORDER
Per Shri P. K. Choudhary:
Briefly stated the facts of the case are that M/s. Bindawala Cables & Conductors Limited (the assessee), Respondent No. 1 is engaged in the manufacture of various grades of Alluminium Conductors and availed CENVAT Credit under the provisions of CENVAT Credit Rules 2004. In course of investigati

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s. Shivam India Limited. By the impugned Order the Commissioner (Appeals) upheld the Adjudication Order only to the extent of confirmation of demand of Rs. 20,18,930/- alongwith interest and set aside the penalties on the Respondents herein. It is observed that since the assessee had already reversed the CENVAT Credit of Rs. 20,18,858/- alongwith interest amounting to Rs. 3,698/- the same is accordingly adjusted against the quantum of confirmed demand. Hence, Revenue filed these appeals against the setting aside of penalties on the Respondents.
2. The Learned A.R. for the Revenue reiterates the Grounds of Appeal filed by the Revenue. It is further stated that it is a case of fraudulent availment of CENVAT Credit on the basis of fake invoices and the demand of CENVAT Credit was upheld by the Commissioner (Appeals) and therefore imposition of penalties warranted. It is also submitted that this Tribunal on the identical situation in the case of M/s. Steel Centre & Others Vs. Commissioner

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of non receipt of goods by the Respondents. The Learned Counsel also referred to the Case Laws.
4. Heard both sides and perused the appeal records.
5. I find that the assessee is engaged in the manufacture of various grades of Alluminium Conductor. It has been alleged that they have wrongly availed CENVAT Credit on M.S. Wire and Wire Rod on the basis of the invoice issued by the two companies without actual receipt of the goods from the Suppliers concerned. It has been further alleged that there are only paper transactions. On perusal of the Adjudication Order, it is seen that Shri Bhagwan Das Bindawala, Director of the assessee in his statement dated 05.08.2015 had not seriously refuted the allegation of non-receipt of goods. In any event, it is noticed that the assessee is not disputing the demand of duty, which they have already paid prior to issuance of the Show Cause Notice. The Learned Counsel argued the matter at length in so far as the assessee received the goods at their fac

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e Commissioner (Appeals). It is evident from the record that the Assessee reversed the credit availed on the basis of the invoices issued by the two supplier companies. It was found that the credit was availed on the basis of the invoices without actual receipt of the goods. Apparently, fact of reversal of credit is linked with non-receipt of the inputs and no other conclusion can be drawn. Hence, the Order of the Commissioner (Appeals) regarding the setting aside of the penalties cannot be sustained. The Tribunal in the identical situation in the case of M/s. Steel Centre (Supra) upheld the demand of CENVAT Credit along with interest and imposition of penalty on the assessee and reduced the penalties on the co-noticees. The relevant portion of the said Order is reproduced below:-
“4) The findings of the Adjudicating Authority has been challenged by the various appellants mainly on the ground that by claiming that the material covered by the invoices issued by BSE as well as M/s. Stee

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undertook verification of vehicle numbers in the consignment notes of UFC in respect of the both suppliers. But the vehicles shown to have been used for transportation of goods by UFC, were found to be light motor vehicles, Maruti Car, Bajaj Scooters etc. which were not capable of carrying the load as indicated in the consignment notes.
7) Verification of the bills filed at the end of MCU has further established that the invoices and consignment notes attached to goods supplied by BSC, as well as Steel Centre, do not have the weighment slips, Sales Tax, Road permission etc. The enquiry with the Commercial Taxes Authorities of Bihar has further revealed that the relevant forms are required to be issued under Bihar Sales Tax Rules for movement of consignments.
8) On the basis of the above evidences, it is clearly established that no goods accompanied invoices by those two dealers BSC and Steel Centre. Consequently, the CENVAT Credit availed by MCU on the basis of such invoices are irr

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e two dealers, is required to be reversed alongwith interest. BSE and Steel Centre have issued invoices fraudulently without transacting any goods. UFC has also facilitated such fraudulent availment of credit. Consequently, we upheld all the penalties imposed in the impugned order for the reasons mentioned therein against various persons. However, in the peculiar facts and circumstances of the present case, we are of the view that the penalties levied on the following persons are too high and merit reduction. Hence we reduce the penalties as follows:
i) Shri Bimal Kr. Kheria, Chairman, MCU from Rs. 1,16,03,673/- to Rs. 50.00 Lakhs.
ii) Imposition of Penalty reduced to Rs. 50.00 Lakhs on M/s. Steel Centre .
iii) Penalty set aside on Shri Bishan Kumar Kheria.
Since penalty has been imposed on M/s. Bhagwati Steel Centre, we feel that no separate penalty is required to be imposed on Shri Bimal Kr. Kheria, partner of M/s. Bhagwati Steel Centre.”
7. After considering the facts and ci

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REGARDING CLARIFICATION ON REFUND IN GST
Circular No. 1819016/315 Dated:- 12-6-2018 Uttar Pradesh SGST
GST – States
=============
Document 1
पत्राà¤â€šà¤â€¢ :: à¤Å“à¥â‚¬.एस.टà¥â‚¬. / 2018-19 / 315
/1819016
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वाणिà¤Å“्य à¤â€¢Ã Â¤Â° मुà¤â€“्यालय, लà¤â€“नऊ ।
Circular No. 45/19/2018-GST
F. No. CBEC/20/16/4/2018-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
G

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(CGST Act for short) hereby clarifies the issues raised as below:
3. Claim for refund filed by an Input Service Distributor, a person paying tax under
section 10 or a non-resident taxable person:
3.1
Doubts have been raised in case of claims for refund filed by an Input Service
Distributor (ISD for short), a person paying tax under section 10 of the CGST Act
(composition taxpayer for short) or a non-resident taxable person in light of para 2.0 of
Circular No. 24/24/2017-GST dated 21.12.2017 which mandates that the refund claim for a
tax period may be filed only after filing the details in FORM GSTR-1 for the said tax period
and that it is also to be ensured that a valid return in FORM GSTR-3B has been filed for the
last tax period before the one in which the refund application is being filed.
3.2 In this regard, attention is invited to sub-section (1) of section 37 of the CGST Act
read with rule 59 of the Central Goods and Services Tax Rules, 2017 (CGST Rules for short)
wh

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balance in the
electronic cash and/or credit ledger by a non-resident taxable person, the filing of the details
in FORM GSTR-1 and the return in FORM GSTR-3B is not mandatory. Instead, the return
in FORM GSTR-4 filed by a composition taxpayer, the details in FORM GSTR-6 filed by
an ISD and the return in FORM GSTR-5 filed by a non-resident taxable person shall be
sufficient for claiming the said refund.
4.
Application for refund of integrated tax paid on export of services and supplies
made to a Special Economic Zone developer or a Special Economic Zone unit:
4.1
It has been represented that while filing the return in FORM GSTR-3B for a given
tax period, certain registered persons committed errors in declaring the export of services on
payment of integrated tax or zero rated supplies made to a Special Economic Zone developer
or a Special Economic Zone unit on payment of integrated tax. They have shown such
supplies in the Table under column 3.1(a) instead of showing them i

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than the aggregate amount of integrated tax/cess
mentioned in the Table under columns 3.1(a), 3.1(b) and 3.1(c) of FORM GSTR-3B filed for
the corresponding tax period.
5. Refund of unutilized input tax credit of compensation cess availed on inputs in
cases where the final product is not subject to the levy of compensation cess:
5.1 Doubts have been raised whether an exporter is eligible to claim refund of unutilized
input tax credit of compensation cess paid on inputs, where the final product is not leviable to
compensation cess. For instance, cess is levied on coal, which is an input for the manufacture
of aluminum products, whereas cess is not levied on aluminum products.
5.2
In this regard, section 16(2) of the Integrated Goods and Services Tax Act, 2017
(IGST Act for short) states that, subject to the provisions of section 17(5) of the CGST Act,
credit of input tax may be availed for making zero rated supplies. Further, as per section 8 of
the Goods and Services Tax (C

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iso to section 11(2) of the Cess Act,
which allows the utilization of the input tax credit of cess, only for the payment of cess on the
outward supplies. Accordingly, they cannot claim refund of compensation cess in case of
zero-rated supply on payment of integrated tax.
[
6.
Whether bond or Letter of Undertaking (LUT) is required in the case of zero
rated supply of exempted or non-GST goods and whether refund can be claimed by the
exporter of exempted or non-GST goods?
6.1 As per section 16(2) of the IGST Act, credit of input tax may be availed for making
zero rated supplies, notwithstanding that such supply is an exempt supply. Whereas, as per
section 2 (47) of the CGST Act, exempt supply includes non-taxable supply. Further, as per
section 16(3) of the IGST Act, a registered person making zero rated supply shall be eligible
to claim refund when he either makes supply of goods or services or both under bond or letter
of undertaking (LUT) or makes such supply on payment

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ed Tax
(Rate) dated 23.10.2017, 78/2017-Customs dated 13.10.2017 or 79/2017-Customs dated
13.10.2017?
7.1
Sub-rule (10) of rule 96 of the CGST Rules seeks to prevent an exporter, who is
receiving goods from suppliers availing the benefit of certain specified notifications under
which they supply goods without payment of tax or at reduced rate of tax, from exporting
goods under payment of integrated tax. This is to ensure that the exporter does not utilise the
input tax credit availed on other domestic supplies received for making the payment of
integrated tax on export of goods.
7.2
However, the said restriction is not applicable to an exporter who has procured goods
from suppliers who have not availed the benefits of the specified notifications for making
their outward supplies. Further, the said restriction is also not applicable to an exporter who
has procured goods from suppliers who have, in turn, received goods from registered persons
availing the benefits of these

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eby clarified that this restriction does not apply to
such inward supplies of an exporter.
8.
It is requested that suitable trade notices may be issued to publicize the contents of
this Circular.
9.
Difficulty, if any, in implementation of the above instructions may please be brought
to the notice of the Board. Hindi version would follow.
(Upender Gupta)
Commissioner (GST)
+67
Circular No. 47/21/2018-GST
F. No. CBEC- 20/16/03/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
New Delhi, Dated the 08th June, 2018
To,
The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners/
Commissioners of Central Tax (All)/
The Principal Directors General/ Directors General (All)
Madam/Sir,
Subject: Clarifications of certain issues under GST- regarding
Representations have been received seeking clarification on certain issues under the
GST laws. The same have been examined an

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e component manufacturer on FOC basis
How is servicing of cars involving
both supply of goods (spare parts)
and services (labour), where the
value of goods and services are
shown separately, to be treated
under GST?
In case of auction of tea, coffee,
rubber etc., whether the books of
accounts are required to be
maintained at
every place of
business by the principal and the
auctioneer, and whether they are
eligible to avail input tax credit?
shall not be added to the value of such
supply because the cost of moulds/dies was
not to be incurred by the component
manufacturer and thus, does not merit
inclusion in the value of supply in terms of
section 15(2)(b) of the Central Goods and
Services Tax Act, 2017 (CGST Act for
short).
1.3 However, if the contract between OEM and
component manufacturer was for supply of
components made by using the moulds/dies
belonging to the component manufacturer,
but the same have been supplied by the
OEM to the component manufactur

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e warehouses,
where such goods are stored, as their
additional place of business. The buyer
is also required to disclose such
warehouse as his additional place of
business if he wants to store the goods
purchased through auction in such
warehouses. For the purpose of supply
of tea through a private treaty, the
principal and an auctioneer may also
comply with the said provisions.
(b) The principal and the auctioneer for the
2
3
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4
5
In case of transportation of goods by
railways, whether goods can be
delivered even if the e-way bill is
not produced at the time of
delivery?
Whether e-way bill is required in the
following cases-
(i) Where goods transit through
another State while moving from
one area in a State to another area in
the same State.
purpose of auction of tea, coffee,
rubber etc., or the principal and the
auctioneer for the purpose of supply of
tea through a private treaty, are
required to maintain the books of
accounts relating to

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treaty, shall be eligible
to avail input tax credit subject to the
fulfilment of other provisions of the CGST
Act read with the rules made thereunder.
As per proviso to rule 138(2A) of the Central
Goods and Services Tax Rules, 2017 (CGST
Rules for short), the railways shall not deliver
the goods unless the e-way bill is produced at
the time of delivery.
(i) It may be noted that e-way bill generation is
not dependent on whether a supply is inter-
State or not, but on whether the movement of
goods is inter-State or not. Therefore, if the
goods transit through a second State while
moving from one place in a State to another
place in the same State, an e-way bill is
required to be generated.
2.
(ii) Where goods move from a DTA
unit to a SEZ unit or vice versa
located in the same State.
(ii) Where goods move from a DTA unit to a
SEZ unit or vice versa located in the same
State, there is no requirement to generate an e-
way bill, if the same has been exempted under

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ax on goods transferred/sold while being deposited in a warehouse
(hereinafter referred to as the “warehoused goods”) was clarified.
2.
Various references had been received by the Board on the captioned issue which has
now been re-examined by the Board.
3.
It is seen that the “transfer/sale of goods while being deposited in a customs bonded
warehouse” is a common trade practice whereby the importer files an into-bond bill of entry
and stores the goods in a customs bonded warehouse and thereafter, supplies such goods to
another person who then files an ex-bond bill of entry for clearing the said goods from the
customs bonded warehouse for home consumption.
4.
It may be noted that as per sub-section (2) of section 7 of the Integrated Goods and
Services Tax Act, 2017 (hereinafter referred to as the “IGST Act”), the supply of goods
imported into the territory of India, till they cross the customs frontiers of India, is treated as
a supply of goods in the course of inter-Stat

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lue or the
value as per sub-section (8) of section 3 of the CTA (i.e. valuation done at the time of filing
the into-bond bill of entry), whichever is higher.
6.
It is therefore, clarified that integrated tax shall be levied and collected at the time of
final clearance of the warehoused goods for home consumption i.e., at the time of filing the
ex-bond bill of entry and the value addition accruing at each stage of supply shall form part
of the value on which the integrated tax would be payable at the time of clearance of the
warehoused goods for home consumption. In other words, the supply of goods before their
clearance from the warehouse would not be subject to the levy of integrated tax and the same
would be levied and collected only when the warehoused goods are cleared for home
consumption from the customs bonded warehouse.
7. This Circular would be applicable for supply of warehoused goods, while being
deposited in a customs bonded warehouse, on or after the 1st of Ap

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MISSING ITC In the Month of March2018
Query (Issue) Started By: – Ravikumar Doddi Dated:- 11-6-2018 Last Reply Date:- 12-6-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear sir,
Some of the input tax was missed out to claim in 3b return for the month of 2018, As per Section 16(4) of CGST Act provides maximum time limit was prescribed to claim missed out ITC not later than furnishing of the return for the month of Sept following the end of financial year or furnishing of the relevant annual return which ever earlier, I found the missed out ITC of March in the month of June2018 can claim in June2018 return ITC belong to March 2018 or should I claim in annual return which is scheduled to in Dec. Pl clarfiy, If I claim the

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GST rate for INTERIOR WORKS – FOR Agriculture company
Query (Issue) Started By: – Thevarkonda Suresh Dated:- 11-6-2018 Last Reply Date:- 11-6-2018 Goods and Services Tax – GST
Got 2 Replies
GST
sir
One my client has done interior decorators for ITC Company (Food Division namely Atta etc), Client Charged 18% on the value and ITC company has replied to refer Notification 11/2017 dt 28/06/2017 for which 12% is applicable.
My question is that rate of GST applicable whether it is 12% or 18%
Pls reply sir
T S Suresh
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Date of Notification No. 11/2017 is not 14.11.2017. The date of the Notification is 28.6.2017. Please provide correct details.
Reply By YAGAY and SUN:
The Reply:

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TAKE CREDIT OF IGST PAID ON OCEAN FREIGHT UNDER CIF BASIS
Query (Issue) Started By: – BHAKTIKANT BHATT Dated:- 11-6-2018 Last Reply Date:- 11-6-2018 Service Tax
Got 1 Reply
Service Tax
SIR,
WHETHER WE TAKE IGST CREDIT ON 5% IGST PAID ON OCEAN FREIGHT PAID ON CIF PURCHASE VIDE NOTIFICATION NO 10/2017.EXCISE AUDITOR DENY TO TAKE IGST CREDIT WHICH WE PAID ON OCEAN FREIGHT.
KINDLY GIVE US YOUR VALUABLE SUGGESTION.
Thanks
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
First please clarify whether ocean freight is paid in respect of imported goods or exported goods.
Vide Sl. No. 9(ii) of Notification No. 8/2017-Integrated Tax (Rate) dated 28.6.2017 as amended, in respect of transport of goods in a vessel including service

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EPC Contracts for Solar Power: Validity of Splitting Agreements for Tax Purposes Under Scrutiny, Case-by-Case Evaluation Needed.
Case-Laws
GST
Classification of Supply – supply of solar power generating system – Turnkey EPC Contract – split contract for supply of goods and supply of services may not be valid – artificial and colourable device to avoid the legitimate tax or the requirement of the contractee demands separation of contract for better execution – to be ascertained on case t

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Agricultural Soil Testing Minilabs and Reagent Refills Taxed at 18% Under GST Tariff Heading 9027.
Case-Laws
GST
Agricultural Soil testing Minilab and its Reagent Refills” are classifiable un

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Scientific Instruments Supply to SDSC Not Eligible for Concessional GST Rate Under Notification 45/2017.
Case-Laws
GST
Concessional Rate of GST – supply of goods like scientific and technical

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Sub-contractor Works Contract Services Taxed at Main Contractor Rate, Including Government Projects.
Case-Laws
GST
Works Contract Services (WCS) provided by the sub-contractor to the main con

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Application for Advance Ruling on Transitional Credit Deemed Non-Maintainable Under CGST Act Section 97(2)(d.
Case-Laws
GST
Maintainability of Advance Ruling Application – Transitional Credit

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Applicant Eligible for 5% GST Rate on Pharmaceutical Products, Including Bulk Drugs and Intermediates, Under GST Rules.
Case-Laws
GST
Determination of rate of tax – pharmaceutical products (i

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Agricultural Storage Falls Under SAC 9986, Not 9967; Exemption for Produce per Notification 12/2017, Entry 54(e.
Case-Laws
GST
GST on cold storage operations for agricultural products – The storage and warehousing of Agriculture produce falls under Service Account Code (SAC) 9986 and not under 9967 – The exemption under N/N. 12/2017 Central Tax (Rate) dated 28.06.2017 under entry no 54(e) is applicable for agricultural produce of both farmers and traders.
TMI Updates – Highlights, q

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Polished or processed limestone slabs are classified under heading 6802 of the GST Tariff.
Case-Laws
GST
Classification of goods – Polished/Processed limestone slabs – Polished/Processed lime

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RAJAN JOSEPH PROPRIETOR, MS/ SPEED MARINE Versus THE ASSISTANT STATE TAX OFFICER, KOLLAM, THE STATE TAX OFFICER, KOLLAM, THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM AND UNION OF INDIA REPRESENTED BY THE SECRETARY TO GOVERNMENT, NEW DELHI
GST
2018 (6) TMI 620 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 11-6-2018
W. P. (C). No. 19045 of 2018
GST
MR. P.B.SURESH KUMAR, J.
For The Petitioner : Sri. Bobby John Pulickaparambil
For The Respondent : Sri. V.K. Shamsudeen (SR. GP)
JUDGMENT
Petitioner seeks release of the goods detained by the first respondent

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