Author: admin_gst

Service Tax – Started By: – Prashant Gupta – Dated:- 14-3-2018 Last Replied Date:- 18-6-2018 – Sir Recently in my final audit of Excise and Service Tax for pre GST era, I was taxed for Ocean Freight for the period 23rd April 2017 to 30th Juna 2017. I was aware of notification of 1/2017 & 2/2017 of Service Tax Act but was not aware of notification no 16/2017 which transfers the liability on the Importer. Not GST is also payable on it on RCM. I just want to ask that don't you think that this is double taxation. When we have pade custom duty and Excise/GST on CIF value of our goods imported than why shall we pay again Service Tax/ GST on F part of this CIF value. Can you please explain the matter. – Reply By rajkumar shukla – The Reply = issue is not clear.. which tax was paid on ocean freight? – Reply By CS SANJAY MALHOTRA – The Reply = Service tax has to be paid on ocean freight under RCM from April 23. If you are aware of freight amount, then service tax @15% to be paid on sam

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M can never be treated as Double Taxation. Consider case of domestic supply of Goods, wherein in case of FOR price GST is paid on value of goods which is inclusive of freight.Furthermore, you pay tax under RCM also on the same freight amount if services taken from transporter. It's actually the transporter liability and the burden to pay has been shifted on recipient as highlighted by Sh. Shukla ji. The issue of non taxability of ocean freight has already been challenged in High Court as tax as recipient of service is actually the supplier of goods in case of CIF shipments and tax should not be charged. – Reply By Rajagopalan Ranganathan – The Reply = Sir Whether credit of service tax paid for the period April 2017 to June 2017 under rule 7 CA of Service Tax Rules, 1994 can be availed on or after 1.7.2017 (after introduction of GST)? What is the provision available for availing the credit under CGST Act, 2017 and rules made therunder? According to sub-section 8 (a) of Section 142 o

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ight. Earlier GST on Ocean Freight was 5% & Air Freight was 18% Now enjoy CIF , CFR Shipment without GST . While in case of FOB Shipments the question of GST on Freight does doesn't arise. – Reply By Prashant Gupta – The Reply = @Kishan BaraiWhat is the status for importers importing the material on CIF basis – Reply By Kishan Barai – The Reply = For Importers GST on Freight has to be paid. – Reply By Ankit Bansal – The Reply = In this case, writ petition has been filled before Hon'ble High Court by M/s Mohit Minerals and which is still pending for final order. – Reply By gstwithtmi tmi – The Reply = @prashant: I understand that the service tax audit was conducted at your premises after Jul 2017 and they asked you to pay tax on ocean freight for the period Apr to Jun 2017. Let me know whether they asked you to pay the same as GST or Service tax?If Service tax, is it possible to claim credit? – Reply By Rakesh Chitkara – The Reply = Ocean freight: Fears of double taxation ar

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dated 28.6.2017 which fixes the iGST rates on services including, as indicated against Sl. No. 9(ii) of the table appended to that notification, on Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the Customs station of clearance in India. 2. Notably, notification No. 8/2017-IT(R) unambiguously recognizes and provides that though both the provider/supplier and recipient of service, by way of transportation of goods by a vessel from a place outside India up to the Customs station of clearance in India, may be located in a non-taxable territory, i.e. outside India, the iGST shall nevertheless beleviable on the service. 3. It is relevant to bear in mind here that import of both goods and services into India is regarded, u/s7(2) and 7(4) of iGSTA respectively, as a supply in the course of

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ame service (ocean freight), in the manner elaborated above, amounts to double taxation. Is this argument valid? Is the freight paid on the imported goods indeed subject to double GST levy? These questions naturally throw up following three issues for consideration and determination- A. What is the nature of supply involved here? B. How is this supply taxable under GST law? C. Is it indeed subject to double taxation? But before analyzing and answering these questions, let us understand the meaning of two very pertinent and commonly used terms relating to price of imported goods, viz FOB and CIF. 6. When an importer places an order on an overseas seller for supply of goods, he pays not only the price of goods as such but also the costs and charges incurred to deliver those goods to him in India. These costs and charges inter alia include, where the goods come in a vessel, the insurance and ocean freight paid for importation of those goods. Depending on who pays the consideration for suc

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heva, means that the overseas supplier has also paid for both the insurance and freight up to the destination port and is thus entitled to collect from the importer full price of the goods payable for taking the goods to such port. This price equals the FOB price (payable up to the load port) plus freight and insurance from the load port to the destination port. The letter C , representing cost in the CIF price, is nothing but the FOB price. (Conventionally, all international commercial terms such as FOB, CIF, CFR (cost and freight), EXW (ex-works) etc. are only 3-letter acronyms. Thus, when the price payable is CIF, i.e. FOB + I + F, the 3-letter term FOB is replaced by a single letter C to make another 3-letter term – CIF). By and large, most of the agreements for import of goods are CIF contracts. 9. Where the price of imported goods payable by the importer is FOB price and he himself engages a shipping line to move the goods from load port to destination port and pays the freight i

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ts and charges necessary for importing those goods into India. In case of an FOB price, such cost and charges may be attributable to loading of those goods from the supplier's warehouse on to a motor vehicle; transportation from the warehouse to the load port; unloading at the port; and various port services including that required to load the goods on to the vessel. In case of CIF transaction, the services may additionally include freight and insurance payable for transporting those goods from the load port to the destination port. 12. In case of a CIF-based import contract, as already observed, the overseas seller supplies goods as well as associated services including that of transportation of goods by vessel up to the destination port. It is he who receives the shipping service and pays freight charges to the shipping line. It is he who makes to the importer in India, in the ordinary course of business, the taxable supplies of both goods and other services, including ocean frei

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to be kept in mind that: (a) S.2(107) of cGST Adefines taxable person as a person who is registered or liable to be registered u/section 22 or section 24 ibid; (b) a recipient of supply, required to pay tax under reverse charge, is indeed liable to be registered u/s.24(iii)ibid; and (c) as noted earlier in para 4 supra, an importer of goods or services or both is indeed liable to pay tax under reverse charge. For the purposes of S. 2(30) of cGSTA, therefore, an importer is indeed a taxable person and a composite supply received by him continues to be a composite supply. 14. As a matter of fact, the S. 14 of CA which deal with valuation of imported goods, treats such a supply,without describing it as such, as nothing but a composite supply. It is because for the purpose of levying Customs duties, ocean freight paid on imported goods is an inevitable component of their transaction (of importation) value. The S.14(1) reads as follows:- Valuation of goods. – (1) For the purposes of the Cu

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the manner specified in the rules made in this behalf: (emphasis supplied) 15. It is also notable that the composite nature of supply of imported goods does not change under the CA even where the supply received is FOB value-based; the importer himself directly receives the service; and pays the ocean freight directly to the shipping line. When it comes to levy of duties of Customs, including iGST, in accordance with the provisions of S.12 CA read with S.3(7) of CTA, the transaction value of goods assessed u/s14 CA read with S.3(8) CTA,in reality, is the transaction value (CIF) of composite supply, with goods being the principal supply. 16. Evidently, therefore, import of goods is considered, under the CA and CTA too, as a composite supply of goods and services for levy of duties of Customs including the iGST u/s 3(8) of CTA read with proviso to S.5(1) of iGSTA. B. Taxability of Ocean Freight 17. Once it is accepted that the service by way of transportation of goods by vessel from outs

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will be a clear violation of the provisions of S.8 cGSTA. C. Double Taxation 19. We have already seen that: (i) the two notifications, referred to in para 1 supra, prescribe the rates at which various goods and services classified thereunder are to be taxed u/s. 5 of iGSTA; (ii) Notification No. 10/2017-IT(R) specifies the services in respect of which tax is payable by the recipient under reverse charge; and (iii) a composite supply of goods or services or both is taxable at a rate applicable to the principal supply. Now, assume a situation wherein a supplier of goods engages a GTA for moving the goods to a recipient located in another state; pays freight charges to the said GTA; raises an invoice on the recipient for the composite supply of goods and transportation; pays iGST on invoiced value at the rate applicable to the goods; and receives the invoiced amount including iGST from the recipient.Is the recipient liable to pay iGST on freight charges again, just because the GTA servic

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s well u/s20(ii) ibid. Consequently, any naturally bundled supply of goods and services, comprising a composite supply, can be taxed only in the manner prescribed in S.8 of cGSTA and in no other manner. Splitting and taxing such a bundled supply of goods and ocean freight separately would make the provisions of S.8 otiose. 21. Thus, where an individual supply of goods or services has been taxed as an element of composite supply, it can't be taxed again as goods or service separately. It is true that Notification No.8/2017-IT(R) prescribes a rate of tax on the service of transportation of goods into India by vessel, even where both the supplier and recipient of the service are located outside India. However, it is equally true that under Notification 10/2017-IT(R) dated 28.6.2017 (Sl. No. 10 of the table appended thereto), it is the importer who has been made liable to pay iGST on such service under reverse charge. But the importer made liable to pay the tax thereunder is the Import

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, 1962. And u/s12 of the CA, duties of Customs are collected at the time when the goods are cleared for home consumption u/s 47 ibid. The iGST is to be levied and collected along with other duties of Customs in accordance with the provisions of sub-sections (7) & (8) of S.3 of CTA which are reproduced below: (7) Any article which is imported into India shall, in addition, be liable to integrated tax at such rate, not exceeding forty per cent. as is leviable u/section 5 of the Integrated Goods and Services Tax Act, 2017 on a like article on its supply in India, on the value of the imported article as determined u/sub-section (8) . (8) For the purposes of calculating the integrated tax u/sub-section (7) on any imported article where such tax is leviable at any percentage of its value, the value of the imported article shall, notwithstanding anything contained in section 14 of the Customs Act, 1962, be the aggregate of – (a) the value of the imported article determined u/sub-section (

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2018 (3) TMI 774 – CESTAT CHENNAI – TMI – Refund of unutilized CENVAT credit – Rule 5 of CCR – input services – Event Management Service – car parking services – denial on account of nexus – Held that: – the period involved is prior to 1.4.2011 when the definition of input service had a wide ambit. It is also brought from the records that Event Management Service was availed by the assessee for the purpose of sales promotion. So also, the car parking was availed for the purpose of giving parking facilities to the employees as well as the management – The denial of credit stating that these services do not have nexus with the output services provided is not justified.
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CENVAT credit – Duty paying documents – debit notes – Held that: – The Tribunal in the case of Ad-Magnum Packaging Pvt. Ltd. [2017 (4) TMI 209 – CESTAT NEW DELHI] has held that debit notes are valid documents for availing credit provided it contains all requisite information as prescribed in Rule 9 (1) of Cenvat Cre

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out of same impugned order, they are heard together and are disposed by this common order. The parties hereinafter are referred to as assessee and department for the sake of convenience. 3. The brief facts of the case are that the assessee who is engaged in providing export of services had filed refund claims under Rule 5 of the Cenvat Credit Rules, 2004 for the unutilized cenvat credit. The refund sanctioning authority partly sanctioned the refund and rejected the balance claim of the assessee. Aggrieved, the assessee filed appeals before the Commissioner (Appeals) and vide order impugned herein, the Commissioner (Appeals) allowed the refund claim in respect of some issues and also remanded certain issues. However, in the case of credit availed on Event Management Services, Renting of Immovable Property services for car parking and credit availed on debit notes rejection of refund was upheld. The assessee aggrieved by such rejection, has filed appeal Nos.ST/41609-41612/2014, ST/41614

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made by the service provider subsequently; that such documents are considered to be valid documents for availing credit and he relied upon the decision in the case of Ad-Magnum Packaging Pvt. Ltd. Vs CCE – 2017 (346) ELT 142 (Tri.-Del.). Ld. Counsel also pointed out that the Commissioner (Appeals) has observed that such debit notes do not contain necessary particulars. He submits that, if an opportunity is given the assessee would be able to establish that these documents would correspond to the credit availed as well as service tax paid by them. He pleaded that appeals may be allowed. 3. Ld. A.R Shri K. Veerabhadra Reddy reiterated the grounds stated in the appeals filed by the department. With regard to the issue contested by the assessee, he relied upon the findings in the orders of the Commissioner (Appeals). 4. Heard both sides. 5. We take note of the fact that the period involved is prior to 1.4.2011 when the definition of input service had a wide ambit. It is also brought from t

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had relied upon the decision in the case of Vodafone Essar Spacetel Ltd. Vs Commissioner 2016 (43) STR 124 (Tribunal) wherein a similar view was taken. Following the same, we hold that debit notes are valid documents for availing credit and rejection of refund on this ground is unjustified. However, since Commissioner (Appeals) has observed that the said debit notes do not contain necessary information, we are of the considered opinion that the issue with regard to credit availed on debit notes requires verification. For the limited purpose of verifying whether the credit availed on these debit notes is proper as to payment of service tax and other details, the matter is remanded to the adjudicating authority. The impugned order is modified to the extent of these issues only without disturbing the other findings and directions of the Commissioner (Appeals). Appeals filed by the assessee are allowed in above terms. Consequently, the appeals filed by the department are dismissed. ( Dict

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2018 (3) TMI 972 – KERALA HIGH COURT – [2018] 2 WEB 118 (Ker) – Release of the goods detained – Section 129 of the Central Goods and Services Tax Act – Held that: – an identical matter has been disposed of by a Division Bench of this Court in the case of The Commercial Tax Officer And The Intelligence Inspector Versus Madhu. M.B. [2017 (9) TMI 1044 – KERALA HIGH COURT], directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017.
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The writ petition is disposed of directing the competent authority to complete the adjudication provided for under Section 129 of the statutes referred to above,

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Artech Realtors (P) LTD. Versus Assistant Sales Tax Officer Squad No. 4, Kerala State Goods And Service Tax Department And Assistant Commissioner (Works Contract) State Goods And Service Tax Department Commercial Tax Towers Karamana, Karamana, Thiruvananthapuram – 2018 (3) TMI 1019 – KERALA HIGH COURT – TMI – Detention of the goods of the petitioner, along with the vehicle – Section 129 of the Central Goods and Services Tax Act – Held that: – the first respondent directed to complete the adjudication provided for under Section 129, within a week from the date of production of a copy of this judgment – petition disposed off. – W.P.(C.) No.8580 of 2018 Dated:- 14-3-2018 – MR. P. B. SURESH KUMAR, J. For The Petitioner : Sri. K.I. Mayankutty M

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Customs – 39/2018 – Dated:- 14-3-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-II) JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, TAL. URAN, DIST-RAIGAD, MAHARASHTRA – 400 707. S/12-Gen-790/2017-18 DBK (JNCH) Date: 14.03.2018 PUBLIC NOTICE NO. 39/2018 Subject: IGST Refund Facilitation Camp All exporters/their agents and all export promotion councils are hereby informed that Jawaharlal Nehru Custom House would organise an IGST Refund Facilitation Camp commencing from 15.03.2018 to 29.03.2018. 2. During this fortnight all shipping bills in respect of which data has been validated by GSTN but refund has not been disbursed due to invoice mismatch error (error code SB005) will be processed on priority. 3. Those exporters who have exported their

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2018 (4) TMI 202 – KERALA HIGH COURT – TMI – Release of detained goods – Section 129 of the Central Goods and Services Tax Act – Held that: – identical matter has been disposed of by a Division Bench of this Court in The Commercial Tax Officer And The Intelligence Inspector Versus Madhu. M.B. [2017 (9) TMI 1044 – KERALA HIGH COURT], directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 – the competent authority is directed to complete the adjudication provided for u/s 129 of the statutes – petition disposed off. – W. P. (C) No.8708 of 2018 Dated:- 14-3-2018 – MR. P. B. SURESH KUMAR, J. Fo

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2018 (4) TMI 206 – BOMBAY HIGH COURT – TMI – Levy of GST and other state levies / cess – main contention in this Petition is that on the last date for submitting the bids, the rate of GST was 18 %, and therefore, the Petitioner offered his bid by taking into consideration the rate of GST as 18 % – fifth respondent submitted his bid by taking into consideration the rate of GST at 12 % – Held that: – Once the tender condition No.2 specifies in what manner the lowest bidder (L-1) will be determined, the Municipal Corporation was under an obligation to determine the lowest bidder only in the manner provided in the tender notice and not in any other manner. Modified condition No.38 specifically provides that the tenderer shall quote inclusive of all taxes including GST – Admittedly the quote by the Petitioner inclusive of GST was higher than the quote of the fifth Respondent.
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There is no challenge in the Petition to clause 2 of the tender notice. Going by the clause 2, the case of th

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ll be carried out through one Agency only for both the parts of work (PART A and PART B as stated above) and the L1 i.e. Lowest Bidder will be decided on combine lowest cost considering the quotes of both part i.e. PART A + PART B . (Undertaking supplied) 3. We must also note here one more tender condition, namely, condition No.38 of general conditions of contract was modified by corrigendum dated 14th August, 2017. The modified condition specifically states that the GST and other state levies / cess which are not subsumed under GST will be applicable. It is further stated that the tenderer shall quote inclusive of all taxes. It is clearly understood that MCGM will not bear any additional liability towards payment of any taxes and duties. 4. We have already quoted clause 2 of the tender notice. Admittedly, the total of the rates quoted by the Petitioner for Part-A and Part-B inclusive of all taxes was ₹ 59,68,33,299/- and the total of the rates quoted by the fifth respondent for

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onsultant appointed by the Municipal Corporation in the meeting held on 18th October, 2017 claimed that the rate of GST was 18 %. He submitted that now a stand is taken by the Municipal Corporation that the GST rate was of 12 %. He submitted that if the amount quoted by the Petitioner in the tender is reworked by applying GST at 12 %, the Petitioner will be L-1. The submission is that by any calculation, the fifth respondent cannot be L-1 and it is the Petitioner who is L-1, if uniform rate of GST is applied. 8. Learned senior counsel for the Municipal Corporation invited our attention to the delay and latches. He submits that the Petition was kept ready in February 2018 and was affirmed on 7th March, 2018 considering the fact that the subject of acceptance of the bid was to come up before the standing committee on 9th March, 2018. He submitted that the Petitioner has suppressed the fact that the condition No. 38 in general conditions was modified on 10th August, 2017. He placed on rec

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ute that said corrigendum has been signed by the Petitioner. The fact that condition No.38 is modified ought to have been disclosed in the Petition as this fact is material and relevant. The modified condition No.38 clearly requires the tenderer to quote the amount inclusive of all taxes including GST. The tenderers were required to mandatorily upload the information about the applicable taxes in the pro-forma enclosed under 'Special Annexure-I' which was to be given with C folder. We have already quoted clause 2 of special note in the tender notice. It specifically lays down that the lowest bidder will be decided on combined lowest cost considering the quotes for both parts i.e. Part A and Part B. Even going by the case made out by the Petitioner, if combined amount quoted for Parts A and B is considered, fifth respondent is the lowest bidder as can be seen from the figures quoted in paragraph 4 above. 11. Now the submission, in short, is that the Petitioner has erroneously ca

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226 of the Constitution of India is concerned with the issue whether the lowest bidder is decided in accordance with the tender conditions. The Petitioner has not challenged the tender conditions. Ultimately this Court is concerned with the decision making process. In any event, there is no challenge in the Petition to clause 2 of the tender notice. Going by the clause 2, the case of the Petitioner that he is the lowest bidder cannot be accepted. 14. There is another aspect of the matter. By email dated 3rd February, 2018 (Exhibit E to the Petition) sent to the Petitioner, the Municipal Corporation had informed its decision to award the subject tender to fifth Respondent. The reason for taking the said decision is also informed by the Corporation to the Petitioner by quoting the figures. Assuming that the Petition was made ready on 7th March, 2018, then it becomes clear that the Petitioner filed the Petition when he became aware that the Standing Committee was to consider the subject

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2018 (4) TMI 1403 – CESTAT MUMBAI – TMI – Refund claim – time limitation – whether the respondent have filed the refund claims under Rule 5 within the period of one year from the expiry of the quarter for which refund claim is preferred? – Held that: – The Larger Bench of the Tribunal in the case of Commissioner of Central Excise and Service Tax, Bangalore – I v. Span Infotech Pvt Ltd [2018 (2) TMI 946 – CESTAT BANGALORE] has held that in respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in which the FIRC is received, in cases where the refund claims are filed on a quarterly basis – appeal dismissed – dec

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e calculated from the day of the export invoice and not quarter for which the refund has been preferred. 4. The issue is no res integra. The Larger Bench of the Tribunal in the case of Commissioner of Central Excise and Service Tax, Bangalore – I v. Span Infotech Pvt Ltd [2018-TIOL-516-BANG-LB] in paragraph No. 13 has held as under: 13. Revenue has expressed the view that relevant date in the case of export of services may be adopted on the same lines as the amendment carried out in the Notification No.27/2012, w.e.f. 01/03/2016. Essentially after this amendment the relevant date is to be considered as the date of receipt of foreign exchange. While this proposition appears attractive, we are also persuaded to keep in view the observations o

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2018 (4) TMI 1462 – CESTAT MUMBAI – TMI – Penalty – revenue neutrality – Reverse charge mechanism – GTA services – commission paid to commission agent situated abroad – Held that: – the appellant has been taking consistent stand before the lower authorities that even if the service tax liability needs to be discharged they are eligible to avail the same as CENVAT credit as the services of GTA and the commission agent’s services were in relation to the manufacturing of final products – revenue neutrality being a situation, there would not be any willful suppression of fact.
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Revenue neutrality argument can be claimed for setting aside the penalty.
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Penalty set aside – appeal allowed – decided in favor of appellant. – ST/88011 & 88012/2017 – A/ 85673-85674/2018 – Dated:- 14-3-2018 – Shri M V Ravindran, Member (Judicial) Shri V.B. Gaikwad, Advocate for the appellant Shri Atul Sharma, Assistant Commissioner (AR) for the respondent ORDER These appeals are directed against Order-i

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respect of GTA service and the commission agent s service stands discharged by them by way of adjustment by Revenue authorities against rebate which were sanctioned. It is his submission that in the appeal they are contesting only the imposition of penalties by the lower authorities and upheld by the first appellate authority. He would submit that the service tax liability to be discharged under the reverse charge mechanism by them is available to the appellant as CENVAT credit as the same are used in activities of manufacture of final products. He would submit that the Hon ble High Court of Madras in the case of Commissioner of Central Excise v. Telco Tenneco RC India Pvt. Ltd. [2015 (323) ELT 299 (Mad.)] has held that when revenue neutrality situation arises, the allegation of willful suppression and maintenance of dual account system will not be a relevant factor to confirm demand. He would also submits that this view was expressed by the apex Court in the case of Nirlon Ltd. v. Co

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ivalent amount of penalties in this case, this order disposes off the appeals only on that point. I find that the appellant has been taking consistent stand before the lower authorities that even if the service tax liability needs to be discharged they are eligible to avail the same as CENVAT credit as the services of GTA and the commission agent s services were in relation to the manufacturing of final products. Thus, revenue neutrality being a situation, there would not be any willful suppression of fact is an argument which has been upheld by the various decisions cited by the Learned Counsel as mentioned herein above. I find strong force in the contention raised by the Learned Counsel that this law is now settled that revenue neutrality argument can be claimed for setting aside the penalty. Accordingly, following the ratio laid down by the various decisions (supra), I hold that the penalty imposed on the appellant needs to be set aside, I do so. 7. The impugned orders to the extent

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2018 (6) TMI 369 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2018 (14) G. S. T. L. 301 (A. A. R. – GST) – Classification of goods – rate of applicable GST – Disc Brake Pads & Brakes Shoes being used in automobiles – Whether the disc brake pads & brake shoes manufactured by the applicant deserve classification under Chapter 6813 (Friction material and articles thereof) or under Chapter 8708 of the GST Tariff (which deals with parts and accessories of the motor vehicle)?
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Held that:- Since mineral substances are not the principal or fundamental substance of Disc Brake Pads^and Shoes and, therefore, do not warrant classification under subheading 6813 – The Disc Brake Pads and Shoes are not excluded by Chapter 87, and are dedicated and used as parts of motor vehicles of headings 8701 to 8705. Moreover, the said items are not more specifically provided for elsewhere in the GST Tariff.
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For the purposes of classification under Chapter Heading 87.08, the test to be applied is: w

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– applicable rate of GST is 28% as on date. – Ruling No. 02/2017-18 In Application No. 03/2017-18 Dated:- 14-3-2018 – MR VIPIN CHANDRA (MEMBER) AND AMIT GUPTA (MEMBER) For The Applicant : Shri Vipil Dawar RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 and the rules made thereunder filed by M/s Indo German Brakes (P) Ltd) Khasra No. 323Mi, Central Hope Town, Selaqui, Dehradun seeking an advance ruling on classification and rate of applicable GST on Disc Brake Pads & Brakes Shoes being used in automobiles. 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 3. As per Section 97(2) (a) & (e) of CGST/SGST Act, 2017 the advance ruling can be given on cla

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mitted that before GST regime, they were classifying the said product under chapter 6813 of the Central Excise Tariff but after GST regime advance ruling is requested to clarify whether the product in question is required to be classified under under chapter 68 or 87. No body appeared from the side of Revenue for the hearing. 6. In the present application, applicant has requested for advance ruling on (I) classification of the product and (II) rate of applicable GST on Disc Brake Pads 85 Brakes Shoes being used in automobiles. Findings of the authority are as under : 7. Classification of Disc Brake Pads & Brakes Shoes being used in automobiles : Applicant in their application dated 5.12.2017 has submitted that in the chapter 6813 there is entry which specify that if friction material is not mounted, in such scenario it falls under 6813 otherwise not. However certain manufacturer, by deeming that this mounting means mounting on the brake system, therefore the disc brake pads 85 brak

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ts and accessories of the motor vehicles of headings 8701 to 8705 7.2 Having gone through the aforesaid chapter heads we now proceed to determine the issue in hand. 7.3 Sub-heading 6813 provides for: Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or hot combined with textile or other materials… Other…. Word Basis as mentioned above is not defined in the GST Tariff. In the absence of any guidance in the Explanatory Notes, it is proper to use the principal that tariff terms are construed in accordance with their common and commercial meaning. Basis has been defined as follows: (a) The main constituent, fundamental ingredient. The Compact Edition of the Oxford English Dictionary (1987), pg, 173. (b) The principal component parts of a thing. Black s Law Dictionary (1990); pg. 151. (c) The chief co

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puts used for making the aforesaid items. Therefore we observe that since mineral substances are not the principal or fundamental substance of Disc Brake Pads^and Shoes and, therefore, do not warrant classification under subheading 6813. 7.5 Further Chapter Heading 8708 covers parts and accessories of motor vehicles of headings 8701 to 8705, provided the parts and accessories fulfil the following conditions: (i) They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles; (ii) They must not be excluded by the provisions of Notes to Chapter 87 (iii) They must not be more specifically included elsewhere in the nomenclature… 7.6 The Disc Brake Pads and Shoes are not excluded by aforesaid Chapter Notes, and are dedicated and used as parts of motor vehicles of headings 8701 to 8705. Moreover, the said items are not more specifically provided for elsewhere in the GST Tariff. 7.7 For the purposes of classification under. Chapter Heading 87.08,

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on material and articles thereof and are known as parts of motor vehicle. Further, Disc Brake Pads and shoes also qualify the test to the effect that they are suitable for use solely or primarily with articles of Chapter Heading Nos. 8701 to 8705; accordingly they are classifiable under chapter heading 8708. 7.9 Irrespective of aforesaid we also find that products being manufactured by the applicant are meant to be used in the braking system of vehicles of heading 8701 to 8705 of the Tariff. The parts and accessories of such vehicles are covered in heading 8708 of the Tariff; (a) The said Chapter 87 falls under Section XVII of the Tariff Section Note 2 to Section XVII (covering Chapter 86 to 89) specifically excludes certain articles from the purview of the expression parts and parts and accessories . I find that goods of Chapter 68 do not find mention in the listed articles in the said Note 2; (b) Section Note 3 of Section XVII further excludes articles which, though may be usable as

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les, it is observed that there seems no dispute as regards to the fact that they are not excluded vide said Section Note 2 of Section XVII and that they are meant solely or principally for use in the braking system of automobiles. The only point of discussion, then, remains as to whether they could be taken out from the purview of Section XVII for the reason that they are more specifically classified elsewhere in the Tariff; (f) The contesting heading, as stated by the applicant, is 6813 of the Tariff. Chapter 68 falls within Section XIII of the Tariff and this Section does not have any Section Notes. Heading 6813 reads Friction material and articles thereof (For example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches, or the like, with the basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials ; (g) It has been stated by the applicant that the Disk Brake Pads and Brake Shoes

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l already mounted on metal plate is not be covered under heading 6813 of the Tariff; (h) Explanatory Notes to the Harmonized System of Nomenclature, pertaining to heading 6813 of the Tariff too have been perused and give a similar interpretation. The relevant portion reads as follows:- … Owing to its high friction coefficient and its resistance to heat and wear, this material is used for lining brake shoes, clutch disc, etc., for vehicles of all kinds, cranes, dredges or other machinery… According to the particular use for which it is intended, friction material of this heading may be in the form of sheets, rolls, strips, segments, discs, rings, washers, pads or cut to any other shape… ….. The heading excludes: (a)… (b) Mounted brake lining (including friction material fixed to a metal plate provided with circular cavities^ perforated tongues or similar fittings, for disc brakes); these are classified as parts of the machines or vehicles for which they are designed

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The friction material in powder form is poured into a mould/die and along with the metal sheet it is fed into the moulding machine where the powder takes shape of a mould and gets fixed upon the metal plate. This product there after undergoes certain curing and finishing process to attain the desired marketable condition. The product [ disk brakes pads and brake shoes for two/four wheelers] is then packed in retail packs and in secondary packing in which it is cleared from the factory; (j) In view of the foregoing report, authority observes that the disk brakes pads and brake shoes are meant for sale in the secondary market i.e. replacement market of various models of vehicles. The products so manufactured are supplied to renowned brands for example Bosch India Ltd. etc. who subsequently sell it in the secondary market through their supply chain. Further from the samples (retail packs) drawn by the Assistant Commissioner, CGST, Division Dehradun it is observed that From perusal of thes

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2018 (6) TMI 428 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2018 (14) G. S. T. L. 138 (A. A. R. – GST) – Classification of goods – rate of applicable GST – three wheeled powered cycle rickshaw – What is the interpretation of the term ‘three wheeled powered cycle rickshaw’ as provided under SI. No. 190 o fthe Schedule 1-to Tariff Notification? – Is there any difference between an electric rickshaw operated by chargeable batteries (E-Rickshaw) and three wheeled, powered cycle rickshaw provided under Tariff Notification? – Whether inner tubes of butyl rubber used in e-rickshaw would fall within the meaning of term' ‘three wheeled powered cycle rickshaw’ and classification thereof?
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Held that:- The Electric Motor Vehicle Three Wheeled (commonly known as E-Rickshaw) are completely different from three wheeled powered cycle rickshaws. Three Wheeled Electric Motor Vehicle (known as E-Rickshaw in market) is a Motor Vehicle in Motor Vehicle Act also. It has to be registered with Stat

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to be classified under Chapter Heading 4013 of GST Tariff, 2017 and attract 28% GST as on date. – Ruling No. 01/2017-2018 In Application No : 02/2017-2018 Dated:- 14-3-2018 – MR. VIPIN CHANDRA (MEMBER) AND AMIT GUPTA (MEMBER) For The Present Applicant : Shri Aishwarya Sharma (Advocate) RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act,-2017 and the rules made thereunder filed by M/s Kanam Industries, NNIE-II, Mahuakhera Gun]', Kashipur seeking an advance ruling on (a) What is the interpretation of the term three wheeled powered cycle rickshaw as provided under SI. No. 190 o fthe Schedule 1-to Tariff Notification. (b) Is there any difference between an electric rickshaw operated by chargeable batteries (E-Rickshaw) and three wheeled, powered cycle rickshaw provided under Tariff Notification (c) Whether inner tubes of butyl rubber used in e-rickshaw would fall within the meaning of term' three wheeled powered cycle rickshaw and classifica

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ickshaw are different and the product namely inner tubes of butyl rubber used in e-rickshaw would fall under HSN Code 4013 and accordingly attracts 18%. duty. 5. Personal hearing was held on 15.2.2018 and Shri Aishwarya Sharma, Advocate appeared for applicant. No body appeared from the side of Revenue for the hearing. 6. In the present application, applicant has requested for advance ruling on interpretation of the term three wheeled powered cycle rickshaw (b) difference between an electric rickshaw operated by chargeable batteries (E-Rickshaw) and three wheeled powered cycle rickshaw, if any and (c) classification of inner tubes of butyl rubber used in e-rickshaw. 7. As per Notification No. 1/2017-Central Tax (Rate) dated 28th dune, 2017, three wheeled powered cycle rickshaws are mentioned along with bicycles, rickshaws. The rate schedule is as under: S/No. and Schedule in the Notification Chapter/Heading/Sub-heading/Tariff item Description of Goods Rate of GST (Total Central Tax plus

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omobile Tyres and Tubes of size 300-12, 300-14, 90-90/12 and 3.75-12, which are duly prescribed as Automobile Tyres in Bureau of Indian Standards for Two and Three Wheeled Motor Vehicles IS 15627:2005. 9. Authority also observes that SSI exemption notification no. 8/2003- Central Excise dated 1st March, 2003 defines powered cycle rickshaw, as under: powered cycle or powered cycle rickshaw means a mechanically propelled cycle or as the case may be mechanically propelled cycle rickshaw, which may also be pedalled if any necessity arises for so doing 10. We also observe that the term 'powered cycle rickshaw' in the explanation to the notification number 102/76 dated 16-3-1976 issued under erstwhile Central Excise Act, reads as follows: Explanation.- The expression 'Powered Cycle' or 'Powered Cycle Rickshaw' means a mechanically propelled cycle or as the case may be mechanically propelled cycle, rickshaw, which may also be paddled , if any necessity arises for so do

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shaw referred to in the Explanation would not cover an Auto Rickshaw and would only cover an ordinary Cycle Rickshaw to which a motor or petrol engine has been fitted. 13. Authority also observes that Three Wheeled Electric Vehicle (E-Rickshaw) is not a Powered Cycle Rickshaw? Because – (a) It is not a Cycle Rickshaw. (b) It does not have pedal which is pre-requisite for Powered Cycle Rickshaw and it cannot be peddled, if any necessity arises for so doing. (c) Itis powered solely by electric motor which is not auxiliary in nature. (d) It is a motor vehicle under Motor Vehicle Act . (e) It has to be registered with Local Transport Authority; hence it is a motor vehicle. 14. Therefore, it is concluded that E-rickshaw and powered cycle rickshaw are not one and the same but two different items. 15. From the above discussions and analysis, we found that Tyres used in E-Rickshaw are not tyres of powered cycle rickshaw and hence they are required to be classified under Chapter Heading 4013 of

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2018 (11) TMI 60 – KERALA HIGH COURT – 2018 (18) G. S. T. L. 9 (Ker.) – Assessment of escaped turnover – section 25(1) of KVAT Act – case of the petitioner is that on receipt of Exts.P1 and P1(a) notices, the petitioner preferred Exts.P2 and P2(a) requests on 30.12.2012 seeking one month's time. It is alleged that without giving any further intimation in the matter, the proceedings have been completed – Principles of Natural Justice.
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Held that:- In the absence of any communication on the request made by the petitioner, the assessing authority should not have completed the assessments, without a further notice to the petitioner – In so far as the said course was not adopted by the assessing authority, I am in agreement with the case s

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ed by the assessing authority invoking the powers under section 25(1) of the Act by issuing Exts.P1 and P1(a) notices. The case of the petitioner is that on receipt of Exts.P1 and P1(a) notices, the petitioner preferred Exts.P2 and P2(a) requests on 30.12.2012 seeking one month's time. It is alleged that without giving any further intimation in the matter, the proceedings have been completed on 2.2.2018 by assessing the petitioner as proposed in the notices. Exts.P3 and P3(a) are the orders issued in this connection by the assessing authority. Exts.P3 and P3(a) orders are under challenge in this writ petition on the ground that the same are vitiated by errors apparent on the face of the record. 2. Heard the learned counsel for the petit

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pleted the assessments, without a further notice to the petitioner. In so far as the said course was not adopted by the assessing authority, I am in agreement with the case set up by the petitioner that Exts.P3 and P3(a) orders are vitiated for non compliance of the principles of natural justice. In the result, the writ petition is allowed. Exts.P3 and P3(a) orders are set aside and the assessing authority is directed to complete the assessments pursuant to Exts.P1 and P1(a) notices afresh, after affording the petitioner an opportunity of hearing. The petitioner shall appear for the hearing on 2.4.2018 and file objections, if any, against the proposal before the said date. – Case laws – Decisions – Judgements – Orders – Tax Management Ind

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Customs – 09/2018 – Dated:- 14-3-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS CITY CUSTOMS COMMISSIONERATE, P.B. NO. 5400, C.R. BUILDING QUEEN'S ROAD, BENGALURU – 560 001. C.NO.VIII/09/06/2018 City Cus. Tech Dated: 14.03.2018 PUBLIC NOTICE NO. 09/2018 Subject: Special Drive IGST Exports Refund fortnight beginning from 15th March to 29th March 2018 -Reg. Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular No. 05/2018 -Customs dated 23.02.2018 and this office Public Notice No.07/2018 dated 07.03.2018 regarding refund of IGST on export- invoice mis-match cases -alternative mechanism with officer interface. 2. The Central Board of Excise and Customs has bee

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HDYK Swamy, Assistant Commissioner b) Sri B.K. Gopalkrishna, Superintendent c) Smt. G. Anitha, Superintendent d) Sri Jasvir Singh, Inspector The email id of the dedicated cell is icdblr@gmail.com 4. Information is being made available to exporters on a real-time basis with regard to the errors status on ICEGATE website for registered users. All exporters who have pending IGST refunds at ICD, Bengaluru are advised to contact the dedicated cell mentioned at para 3 above after ascertaining the status of the pendency on the ICEGATE website. Where the error code is shown as SB-005 in respect of Shipping Bills filed till 31.12.2017, the procedures detailed in Board's Circular No.05/2018 Customs dated 23.02.18 and this office Public Notice No.

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Customs – PUBLIC NOTICE NO. 13/2018 – Dated:- 14-3-2018 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOM HOUSE: PORT AREA: VISAKHAPATNAM – 530 035 P3/06/2017-Stats(A.M.) Date: 14.03.2018 PUBLIC NOTICE NO. 13/2018 Sub:-: Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface – reg. ***** Attention of all Exporters, Customs Brokers and Members of trade is invited to this office Public Notice No. 9/2018, dated 26.02.2018 regarding Refund of IGST on

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Special drive to liquidate IGST Pendency- Holding of IGST Exports Refund Fortnight from 15th march 2018 to 29th march 2018- Customs – PUBLIC NOTICE No. 03/2018 – Dated:- 14-3-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT) AIR CARGO COMPLEX, SAHAR, ANDHERI (EAST), MUMBAI-400099. F.N0.-S/3-Misc-02/2016-17 ACC Date: 14.03.18 PUBLIC NOTICE No. 03/2018 Sub: Special drive to liquidate IGST Pendency- Holding of IGST Exports Refund Fortnight from 15th march 2018 to 29th march 2018- Reg. Kind attention of all Exporters, Customs Brokers and other Stakeholders are invited to the pending refunds claims regarding IGST paid on Exports. 2. CBEC has decided to intensify the efforts to liquidate all pending IGST refund claims by observing a special d

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Special Drive to liquidate all pending IGST Refunds by observing a special drive IGST Refunds Fort-night beginning from 15-3-2018 to 29-3-2018 – Customs – TRADE NOTICE NO. 04/2018 – Dated:- 14-3-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS ICE HOUSE, 41/A, SASSON ROAD, PUNE-411001 F. No. VIII/Cus/Tech/PN&SI/48-47/2016 Pune Dated: – 14.03.2018 TRADE NOTICE NO. 04/2018 Sub:- Special Drive to liquidate all pending IGST Refunds by observing a special drive "IGST Refunds Fort-night" beg

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Goods and Services Tax – Started By: – ashok amin – Dated:- 13-3-2018 Last Replied Date:- 22-3-2018 – Dear Experts,Invoice for inter-state was prepared on 07.03.2018 alongwith e-way bill. On 12.03.2018 the consignee informed us there is an error in the invoice regarding rate. The rate was charged on higher side whereas it should have been less. Now, problem is we can give them the revised invoice, but, how can we rectify the e-way bill. Dear experts kindly help me out in this problem. – Reply By Ganeshan Kalyani – The Reply = my view : prepare eway bill for revised invoice. this is for the reason that eway bill prepared for original invoice cannot be deleted after 24 hours . Keep original invoice + eway bill and revised invoice + eway bill

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Goods and Services Tax – GST – Dated:- 13-3-2018 – The division of assesses between Centre and State is decided by the Centre and State Governments. GSTN got an application developed using which Central and State tax authorities have uploaded the data on allocation of migrated taxpayers in the GST System database. As on 8th March, 2018 data on division of 60,89,534 migrated taxpayers has been entered into GST System. In order to ensure single interface for assesses under GST, the St

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Goods and Services Tax – GST – Dated:- 13-3-2018 – Government has decided to speed up input tax refund to exporters. As per rule 91 of CGST Rules, 2017, ninety per cent of the refund amount claimed shall be granted on a provisional basis within a period not exceeding seven days from the date of acknowledgement of the refund claim. Further, as per section 54(7) of the CGST Act, 2017, the final order for granting refund shall be issued within sixty days from the date of receipt of the complete ap

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Goods and Services Tax – Processing of refund applications for UIN entities – CGST – Circulars / Ordes – TMI Updates – Highlights

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Goods and Services Tax – Started By: – ROHIT GOEL – Dated:- 13-3-2018 Last Replied Date:- 1-8-2018 – Dear Team,There is a confusion and difference of opinion regarding allowability of ITC on purchase of lift… The usage of lift will be in factory only for movement of goods and not staff…Is there any difference in opinion if the use of lift is for staff members and not goods… – Reply By MUKUND THAKKAR – The Reply = if are you using the lift for staff members it is covered under the plant facility and lift installation is also covered under WCT. that's why it is not Eligible for ITC.if you are using the for the movement of Raw material than ITC is eligible. other expert view awaited.. – Reply By KASTURI SETHI – The Reply = The good, Lift falls under HSN 8428 1011/8428 1019. ITC is admissible. Not hit by Section 17(5) of CGST Act, 2017, in view of the usage. – Reply By Rajagopalan Ranganathan – The Reply = Sir,In my opinion, if the lift is part and parcel of an establishment whi

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gible for lift. – Reply By SHOBHIT BANSAL – The Reply = Sir, I also agree with the opinion in regards to allowability of ITC on purchase of lift installed in business premises irrespective of the use for staff or goods. ITC allowable. I have another issue in regards to alowability of ITC where output service is Renting of an Immovable property. Here the registered taxable person installed lift in building given on rent. There is a confusion in regards to ITC of LIFT when renting of immovable property is taxable services. Is it covered by clause 'c' of section 17(5) of the CGST Act? Pls clarify – Reply By KASTURI SETHI – The Reply = It is not covered under Section 17(5)(c) of CGST Act. This sub-clause is meant for Works Contract Service and not for Renting of Immovable Property . Hence not relevant. However, your question is worth further examination. – Reply By KASTURI SETHI – The Reply = Lift/escalator is a machine and it falls under HSN 8428 40 00. As a machine and especially

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– Reply By Sushil Baheti – The Reply = Hii wanted to know what is the GST % for lift being used at bunglow / personal premises. Also if individual does not have place to take credit then in that case is the GST exempted? – Reply By rahul jain – The Reply = Sir, I think ITC on the lift is not available. The reference is : No doubt Lift is qualifying as a machine under the HSN list. But what the plain reading of the sec. 17(5) (d) clearly suggests is that any goods or services used for construction of an immovable property, the credit of the same will be blocked. The exception is for Plant & machinery. I interpret the section as if we use any goods for construction of Plant & machinery which is separate that of the other immovable property, then we can claim the credit on the same plus its structural support. If we use lift in the construction of the immovable property such as building etc, the credit seems to be blocked. – Reply By Sushil Baheti – The Reply = Okbut what will be

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GST – States – Online submission of Letter of Undertaking by the taxable person who makes zero-rated supply of goods or services or both without payment of Integrated Tax under IGST Act. – TMI Updates – Highlights

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Goods and Services Tax – 36/10/2018 – Dated:- 13-3-2018 – Circular No. 36/10/2018-GST F. No. 349/48/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 13th March, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) The Principal Chief Controller of Accounts, CBEC Madam / sir, Subject: Processing of refund applications for UIN entities The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has decided that the entities having Unique Identity Number (UIN) may be given centralized registration at the option of such entities. Further, it was also decided that the Central Government will be responsible for all administrative compliances in respect of such entities. 2. In order to clarify some of the issues and to ensure uniformity of implementation a

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clause (a) of sub-section (9) of section 25 of the CGST Act may submit an application electronically in FORM GST REG-13 on the common portal. Therefore, Specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries shall apply for grant of UIN electronically by filling FORM GST REG-13. iii. Due to delays in making available FORM GST REG-13 on the common portal, an alternative mechanism has been developed. Entities covered under clause (a) of sub-section (9) of Section 25 of the CGST Act may approach the Protocol Division, Ministry of External Affairs in this regard, who will facilitate grant of UINs in coordination with the Central Board of Excise and Customs (CBEC) and GSTN. iv. It is clarified that the facility of single UIN is optional and an entity may seek more than one UIN. 4. Filing of return by UIN agencies: i. The

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d in the said notification be duly checked while processing the refund claims. iii. The procedure for filing a refund application has been outlined under Rule 95 of the CGST Rules which provides for filing of refund on quarterly basis in FORM RFD-10 along with a statement of inward invoices in FORM GSTR-11. It is hereby clarified that FORM GSTR-11 along with FORM GST RFD-10 has to be filed separately for each of those quarters for which refund claim is being filed. iv. Agencies which have been allotted UINs may visit User Manual / FAQ section on the common portal (www.gst.gov.in) for step by step instructions on how to file FORM GSTR-11 and FORM RFD-10. v. It is hereby clarified that all the entities claiming refund shall submit the duly filled in print out of FORM RFD-10 to the jurisdictional Central Tax Commissionerate. All refund claims shall be processed and sanctioned by respective Central Tax offices. In order to facilitate processing of refund claims of UIN entities, a nodal off

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efunds are to be processed on merits irrespective of where and which type of tax is paid on inward supply of goods or services or both by such entities. ii. A monthly report as prescribed in Annexure B is required to be furnished to the Director General of Goods and Services Tax by the 30th of the succeeding month. iii. Field officers shall send a copy of the order passed for such refunds to their State counterparts for information purposes only. 7. It is requested that suitable trade notices may be issued to publicize the contents of this circular. 8. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow. -sd- (Upender Gupta) Commissioner (GST) Annexure A S.No. State/UT Nodal Commissionerate Contact Address of the Commissionerate Nodal Officer Phone number and E-mail id of Nodal Officer 1 Andhra Pradesh Guntur CGST GST Bhavan, Kannavarithota, Guntur- 522004 Mr. K. Mahipal Chandra, Assistant Commissi

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asaini.india@gmail.com 8 Chhattisgarh Raipur Division-II, CGST Bhawan Civil Lines, Raipur Mr. Sumit Kumar Agrawal, Assistant Commissioner 0771-2425636 sumitk.agrawal@gov.in 9 Dadra and Nagar Haveli Daman 2nd Floor, Hani's Landmark, Vapi- Daman Road, Chala , Vapi, Gujarat Mr. B.P. Singh, Additional Commissioner, Daman 0260-2460502, binay.singh@icegate.gov.in 10 Daman and Diu Daman 2nd Floor, Hani's Landmark, Vapi- Daman Road, Chala , Vapi, Gujarat Mr. B.P. Singh, Additional Commissioner, Daman 0260-2460502, binay.singh@icegate.gov.in 11 Goa Goa GST Bhavan, EDC Complex, Patto, Panaji-403001 Mr. S. K. Sinha, Additional Commissioner 0832-2437190, sanjay1.sinha@icegate.gov.in 12 Gujarat Gandhinagar O/o the Commissioner, CGST, Gandhinagar Custom House,Near All India Radio, Navrangpura, Ahmedabad-380009. Dr. Amit Singal, Joint Commissioner 079-27540424, singalamit@rediffmail.com 13 Haryana Gurugram Plot No. 36-37, Sector-32, Gurugram Mr. Raj Karan Aggarwal, Assistant Comissioner 0124-

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0484-2533169 ashwinjohngeorge@gmail.com 20 Madhya Pradesh Bhopal Division – I Bhopal, Jail Road Paryawas Bhawan, Bhopal Mr. Piyush Thorat, Assistant Commissioner 0755-2761620, piyushthorat19@gmail.com 21 Maharashtra Mumbai Central 4th Floor, GST Bhavan, 115, M.K.Road, Opp Churchgate Station, Mumbai-400020 Ms. Manpreet Arya, Additional Commissioner 022-26210384, manpreetarya@yahoo.co.in 22 Manipur Imphal CGST & CX Commissionerate, Imphal- 795001 Mr. R.K.Shurchandra Singh,Assistant Commissioner 0385-2460735, shurchandra.rk@gov.in 23 Meghalaya Shillong CGST &CX Commissionerate, Shillong-793001 Mr. Om Prakash Tiwary, Assistant Commissioner 0364-2506758, tiwary.op@gov.in 24 Mizoram Aizawl CGST & CX Commissionerate, Aizawl-796001 Mr. L.Ralte, Deputy Commissioner 0389-2346515 , lal.ralte@icegate.gov.in 25 Nagaland Dimapur CGST &CX Commissionerate, Dimapur-797112 Mr. Gopeswar Chandra Paul, Assistant Commissioner 0386-2351772, paul.gopeswar3@gmail.com 26 NCT of Delhi Delhi (Sou

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atma Gandhi Road, Nungambakkam, Chennai – 600034 Additional Commissioner 044-28331177, 044-28331188, commr-cexchn1@nic.in 33 Telangana Hyderabad O/o the Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhawan, L B Stadium Road, Basheerbagh, Hyderabad – 500004. Mr. P. Anand Kumar, Additional Commissioner 040-23240725, ak.pulapaka@gov.in 34 Tripura Agartala CGST &CX Commissionerate, Agartala-799001 Mr. S.K.Mazumdar, Assistant Commissioner 0381-2304099 , sanjoymaz85@gmail.com 35 Uttar Pradesh Lucknow 7-A, Ashok Marg,Lucknow-226001 Mr. Avijit Pegu, Assistant Commissioner 0522-2233001, avijit.pegu@icegate.gov.in 36 Uttarakhand Dehradun Office of the Commissioner, Central Goods & Services Tax, E-Block, Nehru Colony, Dehradun Mr. Sanjay Kumar Shukla 0135-2668668, sanjay2.shukla@icegate.gov.in 37 West Bengal Kolkata (North) 180, Shanti Pally, Rajganda Main Road, Kolkata Mr. Shobhit Sinha, Assistant Commissioner 033-24416813, Shobhitsinha.jsr@gov.in Annexure B O

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2018 (3) TMI 764 – CESTAT NEW DELHI – TMI – CENVAT credit – inputs/capital goods – HR Steel Plates used for fabricating storage tanks – Held that: – No credit is availed on these storage tanks which are fabricated inside the premises of the appellant-assessee. Storage tanks are specifically mentioned in the definition for capital goods under Rule 2(a) of the CCR 2004 – Even otherwise, the storage tanks are essential capital goods which are used by the manufacturer of excisable goods. HR Steel Plates are basic raw material for fabricating such storage tanks – credit on HR Steel Plates allowed – appeal allowed – decided in favor of appellant. – Ex. Appeal No.50413 of 2016, Ex. Appeal No. 51921 of 2016 & E/Cross/51292 of 2016 – Final Order Nos. 50995 – 50996/2018 – Dated:- 13-3-2018 – Hon ble Mr. Justice (Dr.) Satish Chandra, President And Hon ble Mr. B. Ravichandran, Member (Technical) Sh. Akhil Gupta, Advocate for the assessee Sh. R. K. Mishra, AR for the Revenue ORDER Per: B. Ravicha

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s. The impugned order was passed on such direction. The Original Authority allowed cenvat credit of ₹ 24,07,30,656/- to the appellant-assessee. He denied the credit of ₹ 1,52,45,891/-. Aggrieved by this order, both appellant-assessee and Revenue are in appeal. 4. Elaborating the grounds of appeal ld. Counsel for the appellant-assessee submitted that the denial of credit on various items under the category of capital goods / inputs by the Original Authority is not legally sustainable. He submitted that as per the chart enclosed in their appeal memo the nature of each of the item have been explained in detail alongwith supporting case laws for the eligibility. Ld. Counsel submitted that they are not pressing their case with reference to pre-fabricating (porta cabin) involving a credit of ₹ 1,91,640/-. On all other items listed in the appeal memo they have contested the findings of the Original Authority. Ld. Counsel relied on various decided cases to support his content

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ies, coils and cables used to light up the plant area & nearby area within the refinery of the appellant. While the original Authority allowed credit on such fittings inside the factory premises. He disallowed the present credit on the ground that they are outside the manufacturing area. We note that such light fittings are admittedly used by the appellant-assessee inside their refinery premises only. It is not proper to distinguish such fittings used inside the factory and fittings used in the adjacent premises though within the manufacturing facility in the overall campus. We note that denial of credit on such bifurcation is not justified. The light fittings are used as equipments for proper lighting of the premises and have nexus to the manufacturing activity of the appellant. (ii) Regarding credit on Cable Trays disallowed by the original authority, we note that this cable trays are used as supporting structures for laying and holding the cables in the manufacturing facility. T

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on coal tar tape, bitumen, joists etc. were also disallowed only on the ground that they might have been used in for civil construction work. Ld. Counsel strongly pleaded that these are actually used for coating pipes and ducts connecting various capital machinery used in the manufacture of final product in the refinery. These are part and parcel of capital goods for proper functioning. We find no reason to deny the credit. (v). Substantial portion of credit availed was on duty paid Angles, Channels, TMT bars, Steel Structures, MS fittings etc. which were disallowed. The reason recorded was that these are not accessories and components of machine. We note that the Tribunal has consistently held in various cases that these items when they are used in the fabrication of structures which are in association with capital goods or accessories of capital goods should also be eligible for credit. These decisions also referred to the decision of Madras High Court in India Cement -2015 (321) EL

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M/s. Yogesh Trading Company Versus The Assistant Commissioner, State Goods & Service Tax Department, Kasaragod, State of Kerala, Thiruvananthapuram, The Kerala Agricultural Income Tax And Sales Tax Appellate Tribunal And The Intelligence Officer (IB) -II, Thiruvananthapuram – 2018 (3) TMI 978 – KERALA HIGH COURT – 2018 (361) E.L.T. 977 (Ker.) – Validity of assessment order – smuggling – the challenge against Exts.P1 and P2 notices is on the ground that the same are issued without complying with the directions issued by the Appellate Tribunal in Ext.P3 order and this Court in Ext.P8 judgment.
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Held that: – Since it was contended by the petitioner in the appeals and second appeals preferred against the assessment orders that proper enquiry was not conducted by the competent authority before making huge additions on that ground in their turnover, the Appellate Tribunal ordered the assessing authority to pass fresh orders after conducting an independent enquiry. It is seen that later

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e said statutes for the year 2002- 03 were initially completed by the competent authority treating the inter-state sales turnover of rubber sheets declared by the petitioner at their branch at Karike in the State of Karnataka as purchases effected in the State for levy of tax holding that the rubber sheets involved in the said transactions are those smuggled from the State. The petitioner though challenged the said assessment orders in appeal, the appellate authority affirmed the assessments. However, the Appellate Tribunal allowed the further appeals preferred by the petitioner challenging the orders of the appellate authority and remitted the matter for fresh consideration in terms of Ext.P3 order, after conducting an independent enquiry as regards the alleged smuggling. 2. Thereupon, when notice was issued to the petitioner for completing the assessments, the petitioner preferred Ext.P5 representation requesting the competent authority to provide them the report of the enquiry condu

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roposed to rely on for the purpose of completing the assessments will be served on the petitioner. 3. It is seen that notices were issued to the petitioner by the assessing authority on various occasions thereafter and all along the petitioner was contending that the directions issued by this Court in terms of Ext.P8 judgment have not been complied with by the assessing authority. Exts.P1 and P2 are the latest among the notices issued by the assessing authority for the said purpose and the said notices are under challenge in the writ petition. 4. Heard the learned counsel for the petitioner as also the learned Government Pleader. 5. In essence, the challenge against Exts.P1 and P2 notices is on the ground that the same are issued without complying with the directions issued by the Appellate Tribunal in Ext.P3 order and this Court in Ext.P8 judgment. As noted above, additions were made to the turnover of the petitioner on the ground that the interstate sales turnover disclosed by the pe

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llenge the assessment orders on that ground before the appellate authority. At every stage of the assessment process, the petitioner cannot approach this Court invoking Article 226 of the Constitution pointing out violations if any, in the directions, or infractions of the statutory provisions. If assessment orders are issued without compliance of the directions issued by the Tribunal in Ext.P3 order and this Court in Ext.P8 judgment, the same would be a ground available to the petitioner to challenge the assessment orders. It is relevant to note in this connection that the subject matter of this case pertains to the assessments of the petitioner for the year 2002-03. The materials on record indicate beyond doubt that the petitioner could successfully drag the assessment proceedings for about fifteen years by instituting one or other proceedings. This writ petition, according to me, is yet another attempt on the part of the petitioner to prolong the assessment proceedings. The writ pet

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