Author: admin_gst

CCE & GST, Delhi-I Versus M/s Anmol Vachan Impex, M/s Neel Kamal Enterprises
Central Excise
2018 (6) TMI 785 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 11-6-2018
Appeal No. E/50837 & 50923/2018-SM – A/52180-52181/2018-SM[BR]
Central Excise
Mrs. Archana Wadhwa, Member (Judicial)
Shri H.C. Saini, Shri P. Junega, DRs – for the appellant
Shri V.R. Sethi, Advocate – for the respondent
Per Ms. Archana Wadhwa:
Both the appeals filed by the Revenue are being decided by a common order as they arise out of the same impugned order passed by Commissioner (Appeals) vide which he has set aside the order of the original adjudicating authority.
2. After hearing both the sides, duly represented by Shri H.C. Saini and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2(f) of Central Excise Act, 1944 which provides a deeming provision of manufacture if the goods are labelled or relabelled and includes the declaration or alteration of retail sale price to render the products marketable to the consumers. Based upon the same, proceedings were initiated against the respondents resulting in passing of an order by the original adjudicating authority, confiscating the goods and imposing redemption fine and penalties. Surprisingly, though the original adjudicating authority held that the process of removing of MRP amounts to manufacture, but no duty of excise was confirmed against the respondent.
4. On appeal, Commissioner (Appeals) set aside the impugned order by observing that removal of MRP sticker, without

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

w revised MRP was affixed. Supply of Price list has also not been correlated with revision of MRP. Thus, the criteria of manufacture under Section 2(f) of the Central Excise Act has not been fulfilled to claim dutiability and hence liability to confiscation of the goods.”
5. As against the above findings of Commissioner (Appeals), Revenue is in appeal.
6. I find that there is no dispute on the facts. The entire case of the Revenue is limited to the allegation that the assessee removed the MRP sticker. There is no further allegation that any new MRP sticker were affixed to the goods in question. Admittedly, the provisions of Section 2(f)(iii) provides deemed manufacture definition only when the goods are labelled or relabelled or MRP is al

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Tamil Nadu Goods and Services Tax Act, 2017 – Constitution of the TamilNadu Authority for Advance Ruling – Notification – Issued.
G.O. Ms. No. 64 Dated:- 11-6-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) NO.64
DATED: 11.06.2018
Vaigasi- 28
Thiruvalluvar Aandu, 2049
NOTIFICATION
In exercise of the powers conferred by sub-section (I) of section 96

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

In Re : Sardar Mal Cold Storage And Ice Factory
GST
2018 (7) TMI 967 – AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN – 2018 (14) G. S. T. L. 603 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN – AAR
Dated:- 11-6-2018
ADVANCE RULING NO. RAJ/AAR/2018-19/03
GST
MR NITIN WAPA, MEMBER AND SUDHIR SHARMA, MEMBER
For The Applicant : Shri Alok Kothari, Advocate
RULING
SUBMISSION OF THE APPLICANT
1. M/s Sardar Mai Cold Storage & Ice Factory) hereinafter referred to as 'Applicant') submitted an application, seeking an Advance Ruling on the Entry No. 24 of the Notification No. I J/2017 Central tax (Rate) dated 28/06/2017 which at S. No. 24 (i)(i)(e) provides tax rate as 'NIL' for services of loading, unloading, packing, storage or warehousing of agricultural produce as a support services to agriculture, forestry, fishing, animal husbandry.
The applicant seeks advance ruling over the coverage of definition of support services of loading, unloading, packaging, storag

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

various products and the process done on those agriculture commodities before the)' come into cold storage. In order to seek advance ruling that whether the goods which comes for storage will come under the definition of agricultural produce or not &whether the supply of Cold Storage services by the applicant Hint 10 various products as mentioned herein below attracts Nil rate of duty or not as per Notification No. 11/2017 Central tax (Rate) dated 28/06/2017. In their support the applicant submitted the details of various products and related processes done on them by the Farmers/Cultivators' traders before the products comes for Storage Purpose.
GROUP-A
Name of goods
Stage at which commodities come for storage and process if any applied by the Farmers/Cultivators/Traders before the products comes for Storage Purpose.
Remarks
1. Fennel
(Saunf)
2. Coriander (Dhaniya) 3. Cumin seeds (Jeera) 4. Carom seeds (Ajwain)
5. Fenugreek Seeds (KasooriMethi Dried)
6. Mustard Seeds (Sarso

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of stones, dust. mud. impurities etc. and the trader who bought the goods and arranges for the cold storage of the goods gels it cleaned prior to storage so that unnecessary storage of waste product should not be done.
The process of cleaning or removing the dust does not change the essential character of the goods in question nor add an marketability. The products remains same before or after remaining dust.
1. That as per the description provided in Column No. 2 there is a clear cut storage ol the agriculture produce and the applicant seeks the advance ruling over the coverage of the goods covered by Column No. 1 under the definition of agriculture produce which is given in die explanation provided at Pi. No. 4(ii) of the Notification No. 11/2017 Central lax (Rate) dated 28/06/2017 and hence attracts “NIL” rate of duty.
2. Thai the applicant will reproduce the sample of the goods at the time of Hearing, before the Bench to explain the contention.
Group-B
Name of goods
Stage at

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

duce.
1. That as per the description provided in Column No. 1 there is a clear cut storage of the agriculture produce and the applicant seeks the advance ruling over the coverage ofthe goods covered by Column No. 1 under the definition of agriculture produce which is given in the explanation provided at Pt. No. 4 (vii) of the Notification No. 11/2017 Central tax (Rate) dated 28/06/201″ and hence attracts 'NIL' rate of duly. 2. That the applicant will reproduce the sample of the goods at the time of Hearing. before the Bench to explain the contention.
Group-C
Name of goods
Stage at which commodities come for storage and process if any applied by the Farmers/Cultivators/Traders before the products comes for Storage Purpose.
Remarks
1. Tamarind (Imli)
The Tamarind are primarily produced or cultivated by small farmers who remove the shell or the upper part and bring the inner part (which is the consumable part ofTamarind) for sale. The Tamarind may or may not come for storage with

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

uces or grows the product does certain essential processing like washing, drying, cutting so that products become marketable at the end of the farmers.
The cultivators bring these goods in a dry/cut form to the Mandis and thereafter goods are bought by the traders in the same form and shape as it is bought by the farmers to the Mandi. The traders who bought the goods don't process it any further before bringing the goods for storing the goods at cold storage. Thus, the product in questions retains it essential character as agriculture produce.
1. That as per the description provided in Column No. 2 there is a clear cut storage of the agriculture produce and the applicant seeks the advance ruling over the coverage of the goods covered by Column No. 1 under the definition of agriculture produce which is given in (he explanation provided at Pi. No. 4 (vii) of the Notification No. 1 1/20 1 7 Central lax (Rate) dated 28/06/2017 and hence attracts “NIL' rate of duty. 2. That the applicant

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

produce and the applicant seeks the advance ruling over the coverage of the goods covered by Column No. 1 under the definition of agriculture produce which is given in the explanation provided at Pt. No. 4 (vii) ofthe Notification No. 11/2017 Central tax (Rate) dated 28/06/2017 and hence attracts 'NIL' rate of duty
2. That the applicant will reproduce the sample of the goods at the time of Hearing, before the Bench to explain the contention.
 
Group-F
Name of goods
Stage at which commodities come for storage and process if any applied by the Farmers/Cultivators/Traders before the products comes for Storage Purpose.
Remarks
1. Groundnuts
(Mungphali)
2. Copra Gola
(Coconut)
Groundnut and coconut as globally known are products with outer shell which has no use. The farmers bring the entire product which includes nut. and its outer shell to the market. The trader only gets the outer shell remove for the convenience of storage of the goods but it can be easily appreciated

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tion No. 1 1/2017 Central tax (Rate) dated 28/06/2017 and hence attracts “NIL” rate of duty.
2. That the applicant will reproduce the sample of the goods at the time of Hearing, before the Bench to explain the contention.
Group-G
Name of goods
Stage at which commodities come for storage and process if any applied by the Farmers/Cultivators/Traders before the products comes for Storage Purpose.
Remarks
1. Dry fruits sueh as Fig(Anjeer).
Almond (Badaam). Walnuts (Akhrot).Pistachio (Pista) . Lotus Seeds Pop (PhoolMakhana) etc.
The product in a question is product with outer shell which has no use. So. removal of outer shell either at the hands of cultivator or at the hands of the trader will never bring any change in its essential character or marketability of the product The goods are always stored in its form without any processing ever done right from the stage of cultivator till storage. The removal of outer shell can never be categorised by any stretch of imagination as a p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

mers/cultivators by the traders. The buyers of the agriculture produce in all the above cases are not carrying out any process leading to change in essential character or enhancing the marketability of agriculture produce which is purchased from the cultivators. Thus, what is stored at the cold storage are primarily an agriculture produce and are covered under the definition of the agriculture produce as defined under explanation- 4(vii) of the Notification No. 11/2017 Central tax(Rate) dated 28/06/2017 and Notification No 12/2017 -Central Tax (Rate) dated 28/6/17 (at point 2(d) of the notification) hence attracts NIL rate of duty as per S. No. 24 of the notification no 11/2017 or S. No 54 of the notification no 12/2017.
5. Applicant's Questions(s) on which Advance Ruling is required
In order to seek advance ruling that, whether all the goods as listed in their application are covered under the definition of agriculture produce as defined under explanation 4 (vii) of the Notificatio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

explanation 4 (VII) of Notification No. 11/2017 Central Tax (Rate) Dated 28-06-2017 and Notification No. 12/2017 Central fax (Rate) Dated 28-06-2017 at para 2 (D) hence attracted nil rate of duty. Further Goods mentioned in Annexure A (Group-B to G) undergo some or other form of processing and would not fall under the 'Agricultural Produce'.
Issues to be decided:
7. The issue involved in this case is. whether the goods as mentioned in Group A to Group G of Annexure A which comes for storage will come under the definition of agricultural produce or not & whether the supply of Cold Storage services by the applicant firm to the goods as mentioned above in the table as Group A to Group G. attracts Nil rate of duty or not as per Notification No. 11/2017 Central tax (Rate) dated 28/06/20172017 and Notification No 12 2017 -Central lax (Rate) dated 28/06/2017
Findings:
8.1. As per Notification No. 11/2017 Central tax (Rate) dated 28/0672017,Sr, No. 24 in the table therein. Central tax o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ng, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;
(d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use:
(e) loading, unloading, packing, storage or warehousing of agricultural produce;
(f) agricultural extension services;
(g) services by any Agricultural Produce Marketing Committee or Board or services provided b\ a commission agent for sale or purchase of agricultural produce.
(ii) Services by way of pre-conditioning, pre-cooling. ripening, waxing, retail packing. labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.
(iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of-
(a) agricultural operations directly related to production oi' an) agricultural produce including cultivation, harvesting, threshing, plant protection or testing:
(b) supply of farm labour:
(c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market:
(d) renting or leasing of agro machinery or vacant land with or without a structure incidental its use:
(e) loading, unloading, packing, storage or warehousing of agricultural produce:
(f)  Agricultural extension services;
Further definition of agr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ical form/constitution..
(c) Most importantly the processing done should be such as is usually done by a cultivator or producer which should only help it to attain marketability at primary market i.e. the definition limits the scope of processing and allow;s only those activities which helps the produces to attain the condition of its first marketability in primary market. After it attains the condition of first marketability the definition restricts all other further processes on the produce for further sale to be termed as “Agricultural Produce'.
Once the products attains its first marketability for the primary market all other subsequent processes on produce leading to value addition and subsequent sale belong to the realm of secondary market thereon refraining the produce to fall under the category of 'Agricultural Produce' as defined in Notification.
In clarification issue as per circular No. 16/16/2017 GST dated 15-11-2017. issue regarding GST applicability on warehousing of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

xure A are those goods which are being sold by farmers/cultivators in Primary Market.
(b) Are the activities/processing done on these goods as mentioned in Annexure A are of those nature which are usually done by the farmers/Cultivators at farm level or instead are being done by skilled labour by help of certain tools or machines following specific procedures.
(c) Is there a considerable value addition brought about by the processing of goods
8.4 Based on above explanation, goods as per annexure A (Group A to G) are discussed as follows :-
Annexure A (Group A)
Fennel(Saunf), Coriander(Dhaniya), Cumin Seeds (Jeera), Carom Seeds(Ajwain) ,Fenugreek Seeds(Kasoori Methi),Mustard Seeds(Sarson),Bn)vvn Mustard Seeds (Rai),.Nigella Seeds(Kalonji),Poppy Seeds(Posara Dana):
If no further processing is done on above mentioned goods or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes marketable for primar

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ssential characteristic. Similarly dates and dry dates also after being sold in primary market go under specific process of sorting, cleaning, drying and polishing which is not usually done by cultivator himself. Hence processed goods mentioned in Group B do not belong to produce which are being sold in primary market and processes involved lead to considerable value addition indicating change in essential characteristics. Hence goods mentioned in Group B do not fall under the definition of “Agricultural Produce'.
Annexure A (Group C)
Tamarind :- Tamarind when harvested from tree consists of brittle outer shell which encapsulates the pulp and enclosed seed which in turn are sold by farmer in primary market. Shelling and removal of seeds to obtain the pulp is usually done by specially designed machines. Hence inner pulp without shell and seeds do not fall under the definition of Agricultural Produce' as it loses its essential characteristics.
Annexure A (Group D)
Dry mango ( S

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Dalehini), Gum (Gond), Arjuna Chaal ( Arjun Chaal) :
Cinnamon (Species) is obtained from the inner bark of a tree, species Genus CTNNANOMUN. Immediately after harvesting the bark has to undergo a spec process involving hammering . scrapping, drying, cutting, fumigation,packing etc. These process are done by skilled labour and nearly accounts for 60% costs of the final product. After harvesting these process are not done by fanners but arc being done by skilled labour at specific plants set up to extract bark from the branches harvested..
Gum (Gond) :- Raw gum is collected by farmers or gum collectors from outer bark o( Acacia tree which after collection is sold in primary market. Later in industrial plants raw gum is cleaned, refined, powered and made in granular form fit to be consumed in foods industries.
Arjuna Chaal ( Arjun Chaal):- Arjuna Chaal is got from tree, Arjun Arminalia. The bark also goes under certain processing before it is fit to be used in Ayurvedic Industries.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

p (Phool/Tal Makhana) etc.
Dry fruits as the name suggests, is obtained by drying of fresh fruits or other plain products. All of them are harvested and sold in primary market by Cultivator as raw and green . These are then purchased by traders and processors who undertake a very specific . time consuming process such as cleaning, deshelling, specialized drying, sorting, grading, packing etc.
Products mentioned in Group G are processed by which the loose their essential characteristics
Hence do not fall under category of Agricultural Produce.
9. In view of the forgoing. we rule as under :-
RULING
Taxability of the supply of Cold Storage services in respect of goods as mentioned under Group A to Group G in the application for Advance Ruling tiled by M/s Sardar Mai Cold Storage & Ice Factory , H-141,142,150, Malviya Industrial Area, Malviya Nagar, Jaipur is as follows :-
1. Goods mentioned under Group A fall under the definition of Agricultural Produce in terms of the aforesai

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Clarifications on certain issues under GST.
13/2018 Dated:- 11-6-2018 Nagaland SGST
GST – States
Government of India,
Ministry of Finance, Department of Revenue
Office of the Chief Commissioner, Goods and Services Tax & Customs
Crescens Building, M.G Road, Shillong. 793001
Fax Nos. 91-0364-222474712502047. Email: ccshillo@excise.nic.in
Trade Notice No. 13/2018
Dated, Shillong the 11th June 2018
Subject: Clarifications on certain issues under GST-reg.
The Central Board of Indirect Taxes & Customs has issued a Circular No. 47/21/2018-GST dated 8th June, 2018 for the Trade and as well as all concerned regarding clarifications on certain refund related issues.
2. Representations have been received seeking clarification on certain issues under the GST laws. The same have been examined and the clarifications on the same are as below:
Sl.No.
Issue
Clarification
1.
Whether moulds and dies owned by Original Equipment Manufacturers (OEM) that are sent free of cost (FOC) to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 manufacturer on FOC basis, the amortised cost of such moulds/dies shall be added to the value of the components. In such cases, the OEM will be required to reverse the credit availed on such moulds/ dies, as the same Will not be considered to be provided by OEM to the component manufacturer in the course or furtherance of the former's business.
2.
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?
2.1 The taxability of supply would have to be determined on a case to case basis looking at the facts and circumstances

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

es. 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 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 each and every place of business in that place itself in terms of the first proviso to sub-section (1) of section 35 of the CGST Act. However, in case difficulties are faced in maintaining the books of accounts, it is clarified that they may maintain the books of accounts relating to the additional place(s) of business at their principal place of business instead of such additional place(s).
(c) The principal and the auctioneer for the 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, shall intimate their jurisdicti

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

a in a State to another area in the same State.
(ii) Where goods move from a DTA unit to a SEZ unit or vice versa located in the same State.
(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.
(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 rule 133(14)(d) of the CGST Rules.
This Trade Notice is being issued so as to sensitize the trade and field formations about the contents of the aforesaid references and for complete details, the respective references may please be referred in the CBIC's website www.cbec.gov.in.
All Commissioners are requested to bring the con

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GIST OF RECENT PRONOUNCEMENTS ON GST (PART-XIII)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 9-6-2018

Goods and Services Tax (GST), introduced from July 1, 2017 is more than eleven months old now but has resulted in operational and implementation disruptions affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. GST Council his however, making regular changes to fix the anomalies and hardships faced by taxpayers.
Taxpayers have already started challenging various provisions of GST laws and rules framed thereunder with more than 180 writs being filed in different courts. High courts and Supreme court have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBIC may move to Supreme court where the verdict is against the Government. This has also been indicated in Circular No. 39 dated 03.04.2018 wherein it is has been hinted in relation to resolution of s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n response to which enquiry, petitioner stated that amount quoted by her did not include GST as at time of initiation of tender process, GST was non in force. However, other participants apparently claimed that GST was included in their quoted price. Authorities found that petitioner was not lowest rate tendered as rates quoted by other tenderers were after factoring GST component was much lower.
Court Observed that the authorities enquired from the participants as to whether the bids of the participants included the imposition of GST or not. The authorities had, therefore, given a level playing field to all the participants participating in the tender process. The action of the authorities in obtaining information from the participants as to the tax implications cannot faulted. On evaluation, the authorities found the price quoted by C the successful bidder to be lower than that of the petitioner after taking GST implications. Such a decision cannot faulted as being perverse.
It wa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed to be for supply of goods was actually a works contract involving engineering, design, procurement and commissioning of solar power plant. Further, contract contended to be for supply of services was also one for executing a works contract involving a provision of goods as well as services. Thus, depending upon nature of supply, intra state or inter-state, rate of tax would be governed by Entry No. 3(ii) of the Notification No. 8/2017 – Integrated Tax (Rate under the Integrated Goods and Services Tax Act, 2017(IGST Act) or the Notification No. 11/2017 – Central Tax/State Tax (Rate) under the CGST Act and MGST Acts. The rate of tax would be 18 per cent under the IGST Act and 9 per cent each under the CGST Act and the MGST Act.
* In Re: JSW Energy Ltd (2018) 5 TMI 763 (AAR-Maharashtra);, where applicant-power company i.e. JEL generates power from coal supplied by JSL, a steel company, and JEL supplies power to JSL, activity undertaken by JEL amounts to manufacture of electricity fro

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Ocean freight in case of export
Query (Issue) Started By: – YATISHKUMAR AGARWAL Dated:- 9-6-2018 Last Reply Date:- 10-6-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear sir
Please advice
Case : we export goods with payment of igst and contract is for CIF basis. My query is as per following
1. We charge shipping charge in invoice whether is it composite supply ?
2. Shipping charges are subjected to igst or not
3.If shipping charges are subject to igst then whether it is export of service or not (as principal supply is cover under export of goods )
4. While filing return shipping charges should be shown as supply of service or not
5. IGSt paid on shipping charges is refundable or not
6.After 25.01.2018 whether is

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

y (India) and he is bearing the freight charges, the exporter is liable to pay IGST.
Query:3 Yes.
Query:4 Yes.
Query:5 Yes, IGST paid on shipping freight is refundable since the service is an input service for export of goods.
Query: 6 Yes. As per Sl. No.19B of Notification No.12/2017 dated 28.6.2017 as amended by Notification No. 2/2018- Central Tax (Rate) dated 25.1.2018 CGST chargeable on service by way of transportation of goods by a vessel from Customs Station of clearance in India to a place outside India is Nil. Bit this exemption is available till 30.9.2018 only.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
In continuation of my reply dated 9.6.2018 I wish to sate that the nil rate is applicable for the period 25.1.2018

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Draw Back & ROSL
Query (Issue) Started By: – DEEPAK SHARMA Dated:- 9-6-2018 Last Reply Date:- 9-6-2018 Goods and Services Tax – GST
Got 2 Replies
GST
One of the garments exporter availed Drawback (B category) as well as ROSL on export, are they eligible to refund of accumulated input GS?
Reply By Alkesh Jani:
The Reply:
Sir, My point of view is that, you can claim for refund.
Reply By YAGAY and SUN:
The Reply:
In our view you cannot claim refund as drawback and ROSL is availed.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Rectification
Query (Issue) Started By: – Vidhyadevi Paulpandian Dated:- 9-6-2018 Last Reply Date:- 9-6-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Sir/Madam,
In January 2018 GST Return the sales for RS.9 Lakhs which has been exempted has been wrongly written as 42 Lakhs due to technical error.How this defect can be rectified and what is the impact of this on IT filing
Reply By Alkesh Jani:
The Reply:
Sir/Madam,
First of all write a letter to your jurisdictional of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Importers Must Pay IGST on Ocean Freight Despite Paying on CIF Value of Imported Goods.
Case-Laws
GST
An importer is required to pay IGST on the ocean freight. Therefore as on date, even if t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST ITC Unavailable for Buildings and Sanitary Fittings; Allowed for Office Fixtures, Furniture, and AC Plants.
Case-Laws
GST
Input tax Credit (ITC) of GST paid in relation with building or any other civil structure is not available and since sanitary fittings are integral part of building or any other civil structure, cenvat credit of GST paid on such sanitary fittings is not available – However, credit of GST is available on office fixtures 85 furniture, A.C. plant.
TMI Updates –

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

No GST is leviable as on date on the said “marg sudharan shulk” charged and collected by the applicant – the applicant is liable to pay GST @ 18% on the said “Abhivahan Shulk” under Service Code 9997 and to be treated as “other services”.
Case-Laws
GST
No GST is leviable as on date on the said “marg sudharan shulk” charged and collected by the applicant – the applicant is liable to pay GST @ 18% on the said “Abhivahan Shulk” under Service Code 9997 and to be treated

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

DIPP Notification and CBEC Circular on Slump Sale Not Under Authority for Advance Ruling per CGST/SGST Act 2017.
Case-Laws
GST
Applicability of notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2017-Cx. Dated 27th November 3017 – slump sale – the questions raised by the applicant do not fall under the purview of Authority for Advance Ruling created under CGST/SGST Act, 2017
TMI Updates – Highlights, quick notes, marquee

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

E-Rickshaw Tyres Classified Under GST Heading 4013; Subject to 28% Tax, Unlike Powered Cycle Rickshaw Tyres.
Case-Laws
GST
Tyres used in E-Rickshaw are not tyres of powered cycle rickshaw and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Roof Ventilators Taxed at 18% Under Schedule-III, Notification No. 1/2017 – Central Tax (Rate.
Case-Laws
GST
Roof Ventilators falls under Schedule-III of Notification No. 1/2017 – Central T

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Hydraulic Orbital Valve Classified Under Tariff Heading 84.81; GST Rate Aligned with Customs Tariff Act, 1975.
Case-Laws
GST
The product “Hydraulic Orbital Valve” is classifiable under Ta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Court Acknowledges Limits in Deciding GST Rates on Confectionery; Classification Dispute Continues.
Case-Laws
GST
Appropriate forum – Rate of GST – confectionery items – case of petitioner is

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

B2b sales considered as B2c in GSTR-1 – How to rectify
Query (Issue) Started By: – Pnm Mohammed Dated:- 8-6-2018 Last Reply Date:- 11-6-2018 Goods and Services Tax – GST
Got 3 Replies
GST
We have filed GSTR-1 with a particular invoice as B2C instead of B2B and would request you to kindly advice how the same can be rectified so that the recipient can take the input credit.
Thank you in advance
Reply By Himansu Sekhar:
The Reply:
FAQ
Q. It is envisaged that many customers may not

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST to corporate for meal cards
Query (Issue) Started By: – manish miglani Dated:- 8-6-2018 Last Reply Date:- 9-6-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Hi everyone. I have query specific to meal cards. Is the benefit which is given to the employees in the form meal cards attracts GST to the employer and also the employee in any way.
there is lot of confusion in this regards and appreciate if you could help here
Regards
Manish
regards
Manish
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
As per Section 17 (5) (b) (i) of CGST Act, 2017, " food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery except where an inward supply of goods or services or both of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

wrong gst charged on HSN code 38220090
Query (Issue) Started By: – Sudha Sharma Dated:- 8-6-2018 Last Reply Date:- 1-10-2018 Goods and Services Tax – GST
Got 4 Replies
GST
As per GST norms GST for HSN Code 38220090 or 3822 is 12% but some are charged 5% instead of 12%. Is is possible to purchase the material on 12% GST slab and sale the same on 5% GST slab with same HSN Code.
Where I can drop the image of invoices for same.
Reply By KASTURI SETHI:
The Reply:
Complete details of products of both invoices are required. Details are sufficient, instead of copies of invoice. There must be some difference between both.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir ,
All diagnostic kits and reagents fall under heading 3822. T

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

IGST and Compensation Cess Exemption for EOUs Extended Until October 1, 2018, Under Amended Foreign Trade Policy 2015-20.
Notifications
DGFT
Extension to Integrated Goods and Service Tax (IGS

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

EWAY BILL KMS. LIMIT
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 8-6-2018 Last Reply Date:- 11-6-2018 Goods and Services Tax – GST
Got 1 Reply
GST
The E-Way Bill is not required to be filled where the distance between the consigner or consignee and the transporter is less than 50 Kms and transport is within the same state.
Is there any notification for the above.
Reply By Ramesh Patodia:
The Reply:
Dear Mr. Suryakant,
E-way bill is required in all cases of movement of goods, the consignment value of which exceeds ₹ 50,000/- irrespective of the distance between the consignor or consignee and the transporter. However, some instances have been specified in Rule 138(14) of the CGST Act, 2017 where no e-way bi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

SERVICE OF COMPANY CAR AT OTHER STATE – GST APPLICABILITY
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 8-6-2018 Last Reply Date:- 9-6-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
We are a GST registered company/firm in Pondicherry(34). Our company car got repaired at Chennai(33) while we went there. They mentioned our GST number correctly but charged CGST+SGST. Shall we take ITC
Reply By ShaikhAbdulSamad Ahmad:
The Reply:
No ITC is not permitted.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Disc brake pads and shoes classified under GST subheading 8708 as motor vehicle parts; 28% GST rate applies.
Case-Laws
GST
GST – Disc Brake Pads and Shoes are required to be classified under

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GOODS AND SERVICES TAX PRACTITIONERS
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 8-6-2018

GST practitioners
Section 2 (55) of the Central Goods and Services Tax Act 2017 ('Act' for short) defines the expression 'goods and services tax practitioner' as any person who has been approved under section 48 to act as such practitioner.
Powers of Central Government
Section 48(1) gives powers to the Central Government to make rules on-
* the manner of approval of GST practitioners;
* their eligibility conditions;
* duties and obligations;
* manner of removal; and
* other conditions relevant for their functioning.
Functions of GST practitioners
Section 48(2) read with Rule 83 (8) provides the functions of the GST Practitioners on behalf of the registered persons, as detailed below-
* to furnish the details of outward supplies under section 37;
* to furnish the details of inward supplied under section 38;
* to furnish returns under sec

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or tax return preparer under the existing law for a period of not less than five years;
* he has passed-
* a graduate or post graduate degree or its equivalent examinations having a degree in commerce, law, banking including higher auditing or business administration or business management from any Indian University established by any law for the time being force in law; or
* a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination as mentioned above; or
* any other examination notified by the Government on the recommendations of the Council, for this purpose; or
* has passed any of the following examinations-
* final examination of Institute of Chartered Accountants of India; or
* final examination of Institute of Cost Accountants of India; or
* final examination of Institute of Company Secretaries of India.
Enrolment
A person who intends to act as GST Practitioner, he has to apply in Form GST PCT – 01

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

he Commissioner on the recommendations of the Council. Such person is to pass the said examination within a period one year from the appointed date.
Vide Notification No. 24/2018-Central Tax, dated 28.05.2018, the Central Government notified the National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of Finance, Government of India, as the authority to conduct the examination.
Disqualification
If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorized officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.
Any person, who is aggrieved against the above said order, may file an appeal to the Commissioner within 30 days from the d

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

and services tax practitioner.
A goods and services tax practitioner attending on behalf of a registered or an unregistered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorization given by such person in FORM GST PCT-05.
Consent of registered person
Where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorized by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same in Form GST PCT – 05.
Obligation of registered person
Before confirming submission of any statement prepared by the goods and services tax practi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST pe Charcha – Part 2
By: – Monarch Bhatt
Goods and Services Tax – GST
Dated:- 8-6-2018

In this series, I am trying to cover the issues which are generally faced by the assessee at large and such issues are chosen based on the queries raised in the various seminars delivered by me.
Query: The hotel situated in Mumbai is providing banquet services and while issuing an invoice to one of their guest who is registered in Delhi, hotel has charged IGST on the banquet services. However, auditor of the hotel is saying that hotel shall charge CGST and SGST.
Hotel wants to know:
* As per the provisions relating to the place of supply of goods or services, whether hotel shall charge IGST or CGST and SGST?
* Since hotel has already issued the invoice, how they can rectify the mistake wherein, instead of charging CGST and SGST hotel has charged IGST?
Reply: As per the provisions relating to the place of supply of goods or services, hotel is required to charge CGST and SGST

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

)to (14),(a)…………………..(b)………………….
* The place of supply of services,
(a) directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work; or
(b) by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a house boat or any other vessel; or
(c) by way of accommodation in any immovable property for organising any marriage or reception or matters related thereto, official, social, cultural, religious or business function including services provided in relation to such function at such property; or
(d) any services ancillary to the services referred to in clauses (a), (b) and (c), shall be the location at which the immovable property or boat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tral Goods & Services Tax (CGST) and Maharashtra State Goods & Services Tax (MH SGST).
The hotel has charged IGST while issuing an invoice to the receiver. Therefore, hotel shall issue credit note for the amount wrongly charged as IGST and Debit note shall also be issued for recovery of CGST and Maharashtra SGST.
Query: M/s. Solid Construction is situated at Mumbai having Goods & Services Tax (GST) registration at Mumbai, has started new construction project at Bangalore, for which M/s. Solid Construction has appointed M/s. Fair Consultancy as an Architect. M/s. Fair Consultancy is situated at Mumbai and having registration under the Goods & Services Tax (GST) for their Mumbai office and they do not have any other branches across the country.
In this scenario M/s. Fair Consultancy wants to know, whether architectural services provided by them is liable for the payment of Central Goods & Services Tax (CGST) & Maharashtra States Goods & Services Tax (SGST) or Integrated Goods & Servi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =