admin_gst – Page 482 – Goods and Services Tax

In Re: M/s. Gitwako Farms (India) Pvt. Ltd.

In Re: M/s. Gitwako Farms (India) Pvt. Ltd.
GST
2018 (7) TMI 1494 – AUTHORITY FOR ADVANCE RULINGS HARYANA – 2018 (15) G. S. T. L. 127 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS HARYANA – AAR
Dated:- 1-6-2018
HAR/HAAR/R/2017-18/10
GST
Sangeeta Karmakar Member CGST and Vijay Kumar Singh Member SGST
ADVANCE RULING NO.HAR/HAAR/R/2017-18/10
(In Application No.: 10, dated 06.03.2018)
Present for the Applicant: Sh. Gourav Gupta C.A. and Sh. Neeraj
Present for the department: Sh. Rakesh Dahiya, ETO, Mewat.
Factual Background
M/s. Gitwako Farms (India) Pvt. Ltd supplies to Army and Para Military Forces sheep/goat meat in carcasses of different weight and size in frozen State. Each frozen carcass is put in LDPE bag (primary packing) which is sealed with a tie and no weight is mentioned on such LDPE bags. Thereafter, one or two of such LDPE bags are put in dust and moisture proof food grade HDPE bags (secondary packing). On such HDPE bags, contents including produc

= = = = = = = =

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

= = = = = = = =

Hearing
The applicant was afforded a personal hearing for 24.05.2018. The issue raised by the applicant for advance ruling, whether their product can be said to be packed in a unit container to fall under the scope of notification no. 1/2017-Central Tax (Rate) and 1/2017- Integrated Tax (Rate) dated 28.06.2017 or notification no. 2/2017 -Central Tax (Rate) dated 28.06.2017. is covered under the scope of section 97 of CGST/HGST Act 2017 and therefore, the application was admitted.
As regard the classification of their product, the departmental representative had stated that the applicant firm is packing the animal carcasses in bags for supplying to their customers, i.e. Army, in unit containers and therefore it attracts GST @ 12%.
The applicant had strongly argued that the packing done by them cannot be said to be unit containers as it is defined in the explanation to mean a package designed to hold a pre-determined quantity or number which is indicated on such package. The applican

= = = = = = = =

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

= = = = = = = =

ut up in a 'unit container, it would be exigible to tax @12%.
Correspondingly, in exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Service Tax Act, 2017, the Central Government vide notification no. 2/2017-lntegrated Tax (rate) New Delhi dated 28.06.2017 has exempted, Inter-State supplies of goods, from the whole of the Integrated Tax leviable thereon. Relevant extract is reproduced below:
Schedule-
Sr. No.
Chapter/Heading/Sub-heading/Tariff item
Description of Goods
10.
0204
Meat of sheep or goats, [other than frozen and put up in unit containers]
W.e.f. from 15th November 2017 onwards.
Schedule I of the Notification no. 43/2017-Integrated Tax (rate) dated 14th November, 2017 deals with the products which are subject to 5% GST and entry No. 1 which pertain to sheep meat and poultry meat are provided below:-
Schedule-I
Sr.No.
Chapter/Heading/Sub-heading/Tariff item
Description of Goods
1.
0204, 0207
All goods (other than

= = = = = = = =

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

= = = = = = = =

the Integrated Goods and Service Tax Act, 2017 the Central Government via notification no. 44/2017 Integrated Tax (rate) New Delhi dated 14.11.2017 has exempted, Inter-State supplies of goods, from the whole of the integrated tax leviable thereon. Relevant extract is reproduced below:
Schedule-
Sr.No.
Chapter/Heading/Sub- heading/Tariff item
Description of Goods
8
0204
0207
All goods, fresh or chilled
7.
0204
0207
All goods (other than fresh or chilled) other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which actionable claim or enforceable right in court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to conditions as in the annexure I]”,
A conjoint reading of the extracts of the above mentioned notifications reveal that on products of Chapter/Heading/Sub-heading/Tariff item 0204 and 0207 GST is ch

= = = = = = = =

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

= = = = = = = =

packing) which is sealed with a tie and no weight is mentioned on such LDPE bags. Thereafter, generally two of such LDPE bags are put in HDPE bags (secondary packing) and the weight of both the packed carcasses is mentioned on the secondary packing. Thus, the packing of the frozen carcasses done by them is only a medium of delivery and since these are not in pre-determined units, these packing cannot be termed as 'Unit Containers'.
To substantiate their view regarding unit container the applicant had cited several case laws. Reliance is placed on the case of CCE Vs Shalimar Super Foods [2007 (210) ELT 695 (Tri.-Mumbai] and Surya Agro Oils Ltd. vs CCE, Indore, 2000 (116) ELT 514.
In of CCE Vs Shalimar Super Foods [2007 (210) ELT 695 (Tri.-Mumbai] the Hon'ble bench had considered the question of 'Unit Container' and observed in para 3:
“3. . . .However, unit container, as per the definitions contained in several dictionaries, is a container containing pre-determine

= = = = = = = =

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

= = = = = = = =

one by the applicant cannot be regarded as 'Unit Container' since it is not standardised to hold a uniform predetermined quantity. Also in the explanation appended to the Notification No. 1/2017-Integrated Tax (Rate) dated 28th June 2017 a unit container means a package, whether large or small (for example tin, can, jar, box, bottle, bag, carton, drum, barrel or canister) designed to hold a pre-determined quantity or number, which is indicated on such package. The explanation itself suggests that the make of the container should be such which can hold a predetermined quantity or number. It should be such that when packed it holds the predetermined quantity or the number for which it is designed. As shown to us the packaging by the applicant can weigh 10 Kgs or 11 Kgs or for that matter 10.5 or 10.25 Kgs depending upon the weight of two frozen carcasses, packed in secondary packaging. Neither the packaging is uniform or standardised nor the packages are designed to hold a predet

= = = = = = = =

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

= = = = = = = =

In Re: M/s. BC Examinations and English Services India Pvt. Ltd.

In Re: M/s. BC Examinations and English Services India Pvt. Ltd.
GST
2018 (7) TMI 1495 – AUTHORITY FOR ADVANCE RULINGS HARYANA – 2018 (15) G. S. T. L. 107 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS HARYANA – AAR
Dated:- 1-6-2018
AAR No. HAR/HAAR/R/2017-18/11
GST
SANGEETA KARMAKAR AND VIJAY KUMAR SINGH, MEMBER
Present for the Applicant: Sh. Amar Pratap Singh, Advocate and Sh. Ankit Awal, C.A.
Present for the department: –
Factual Background
1. As per the statement of facts submitted by the Applicant, it is a subsidiary of the British Council which is the U.K.'s International Organisation for cultural relations and educational opportunities. International English Language Testing System (hereinafter referred as 'IELTS') is a highly regarded English Language proficiency test developed, managed and owned by the British Council, U.K. (hereinafter referred to as 'BCUK').
2. BCUK furthers its charitable, educational and cultural relations by offering

= = = = = = = =

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

= = = = = = = =

ervices would cover the following:
(i) To source and manage the running of suitable test centre venues in India for the examination:
(ii) To receive registration information from BCUK and its registration agents for IELTS;
(iii) To maintain supplies of Test Materials for administration and comply with security requirement set by BCUK and relevant external exam boards in relation to logging in and out. To distribute test materials to candidates on the test day and collect them after test administration for processing;
(iv) To manage test administration and logistics for test days, including scheduling of the Applicant's staff and liaison with the test centres;
(v) To provide back office support in relation to financial controls and accounting processes in respect of examinations held at test centres managed by the Applicant;
(vi) To print IELTS result in paper form from BCUK's global system and distribute certificates on BCUK's behalf to successful candidates i

= = = = = = = =

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

= = = = = = = =

r alt the activities involved in the exam support services constitute a mixed supply or a composite supply?
2. What will be rate of GST applicable on these exam support services?
3. What is the place of supply of these exam support services rendered by the Applicant BCKU?
Comment of the Officer under section 98 (1) of the CGST, HGST Act 2017
The Assistant Commissioner, Division East-II, Central GST, Gurugrum vide his comments dated 17.05.2018 has stated as follows:
1. Regarding question no. 1
“The impugned services proposed to be provided by the Applicant constitute a composite supply of conduction of examination and other back end support Services.”
2. Regarding question no. 2
“The principal supply is of the conducting exams which is taxable @ 18%.”
3. Regarding question no. 3
“The place of supply the impugned service shall be the location of the recipient of the service.”
Record of Personal Hearing
The applicant was afforded a personal bearing for 24.05.2018 and on 31.05.

= = = = = = = =

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

= = = = = = = =

rts. As per schedule-I appended to the copy of agreement submitted on record part-A is for responsibilities of service recipient, part-B specifies 8 types of exam support services and pan-C specifies to services pertaining to student facilitation services.
The Ld. Counsel for the applicant had argued that the proposed services as per part-B in schedule -I appended to the copy of agreement are exam support services and constitute a composite supply of conduction of examination and the services mentioned in part-C of said agreement are other back end support services which are so bundled together that such back end support services cannot be said to have an independent existence. These are only ancillary to conduction of examination. The bundle of these services is classifiable as other educational support services under service code 999299 group code 99929 and beading 9992 as per scheme of classification of services appended to notification no. 11/2017 Central Tax (Rate) dated 28

= = = = = = = =

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

= = = = = = = =

to several case laws and particularly to section 2 (6) of the IGST Act.
After hearing these present in detail the decision on admissibility of the application was pronounced and as regard decision on question 1 & 2, on which the application was admitted, was reserved which is being released today.
Discussion and finding of authority
Since the ruling is restricted only to the question of nature of supply and rate of tax applicable, it is relevant to understand the provisions of law on these issues.
1. Section 2(30) of the CGST/HGST Act 2017 defines a “composite supply” to mean a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the course of business, one of which is a principal supply.
2. Further Section 2(90) Of CGST/HGST Act 2017 defines a “principal supply” to mean the supply of goods or services which const

= = = = = = = =

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

= = = = = = = =

nistration and comply with security requirement set by BCUK and relevant external exam boards in relation to logging in and out. To distribute test materials to candidates on the test day and collect them after test administration for processing;
(iv) To manage test administration and logistics for test days, including scheduling of the Applicant's staff and liaison with the test centres;
(v) To provide back office support in relation to financial controls and accounting processes in respect of examinations held at test centre; managed by the Applicant;
(vi) To print IELTS result in paper from from the BCUK's global system and distribute certificates on BCUK' s behalf to successful candidates in India;
(vii) To recruit, train and monitor invigilators, examiners and test paper markers for the IELTS tests, in accordance with the standards set by BCUK and their own administrative and management staff;
(viii) To periodically inspect the quality of test centres and pr

= = = = = = = =

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

= = = = = = = =

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
15/2018 Dated:- 1-6-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
CITY CUSTOMS COMMISSIONERATE, P.B. NO. 5400, C.R. BUILDING QUEEN'S ROAD, BENGALURU 001560.
C.NO.VIII/09/ 09/2018 City Cus. Tech
Dated: 01.06.2018
PUBLIC NOTICE NO. 15/2018
Subject: Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Sys

= = = = = = = =

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

= = = = = = = =

Refund under Inverted Duty Structure

Refund under Inverted Duty Structure
Query (Issue) Started By: – Riya Jain Dated:- 31-5-2018 Last Reply Date:- 1-6-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Hey!!
Mine is a pharmaceutical company wherein tax rate on outward supply is 12%. Also we manufacture on job work basis where outward tax rate is 18% . Nd input tax rate is 18%. So whether i am eligible for inverted duty structure refund??
Reply By CSSANJAY MALHOTRA:
The Reply:
Yes, you are eligible for Inverted str

= = = = = = = =

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

= = = = = = = =

Roll out of e-Way Bill system for intra-State movement of goods in Chhattisgarh, Goa, Jammu & Kashmir, Mizoram, Odisha, Punjab, Tamil Nadu and West Bengal

Roll out of e-Way Bill system for intra-State movement of goods in Chhattisgarh, Goa, Jammu & Kashmir, Mizoram, Odisha, Punjab, Tamil Nadu and West Bengal
GST
Dated:- 31-5-2018

As per the decision of the GST Council, e-Way Bill system for inter-State movement of goods has been rolled out from 01st April, 2018. As on 30th May, 2018, e-Way Bill system for intra-State movement of goods has been rolled out in the States of Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Gujarat, Haryana, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Nagaland, Rajasthan, Sikkim, Telangana, Tripura, Uttarakhand and Uttar Pradesh along with the Union Territories of Andaman & Nicobar Islands, Chandig

= = = = = = = =

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

= = = = = = = =

Services by way of renting of residential dwelling for use as residence.

Services by way of renting of residential dwelling for use as residence.
Query (Issue) Started By: – S.C. WADHWA Dated:- 31-5-2018 Last Reply Date:- 2-6-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Services by way of renting of residential dwelling for use as residence.
Please clarify:
Whether this service should be reported as exempted supply or nil rated supply in GSTR 3B
Reply By Alkesh Jani:
The Reply:
Sir, In my point of view , it shall be treated as "Nil rated supply".
Our experts may correct me if mistaken.
Thanks
Reply By CSSANJAY MALHOTRA:
The Reply:
Renting of property is taxable activity but exemption has been given if the same is used for Residential purposes. Hence the service falls under e

= = = = = = = =

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

= = = = = = = =

(2) where exempt from payment of tax, may be treated as “exempted”.
Your kind guidance is the matter is highly solicited.
With Regards,
Reply By KASTURI SETHI:
The Reply:
Section 2(47) of CGST Act, 2017 makes the position clear as already replied by Sh.Sanjay Malhotra, Sir.
Section 11 comes into play when tariff rate is not nil.
Section 11 stands for exemption by virtue of Notification in contrast to "Tariff Rate -NIL".
Section 11(1) grants general exemption and Section 11 (2) grants exemption under exceptional nature.
Reply By KASTURI SETHI:
The Reply:
Sh.Sanjay Malhotra Ji,. Sir,. In your reply above, you have mentioned the words, "This is my view". In my view, your words, "this is my view" are redun

= = = = = = = =

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

= = = = = = = =

Health Services by Applicant Qualify as Health Care Under GST Provisions for Tax Exemption Benefits.

Health Services by Applicant Qualify as Health Care Under GST Provisions for Tax Exemption Benefits.
Case-Laws
GST
Health care services – GST Provisions – Applicant providing the services of

= = = = = = = =

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

= = = = = = = =

Healthcare Services Intra-State Supply Exempt from Central Tax per SL.No.74, Notification No. 12/2017-Central Tax (Rate.

Healthcare Services Intra-State Supply Exempt from Central Tax per SL.No.74, Notification No. 12/2017-Central Tax (Rate.
Case-Laws
GST
GST on Health care services – intra-state supply of Heal

= = = = = = = =

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

= = = = = = = =

Reverse charge on SEZ units

Reverse charge on SEZ units
Query (Issue) Started By: – Yugank Goel Dated:- 31-5-2018 Last Reply Date:- 6-2-2019 Goods and Services Tax – GST
Got 12 Replies
GST
Whether reverse charge is applicable for advocate services rendered to SEZ Units?
If yes, then what about the amount paid under reverse charge? Can we claim refund for the same?
Please clarify…
Reply By Alkesh Jani:
The Reply:
Sir,
There are two type of reverse charge scenarios provided in GST. First is with regards to nature of supply and/or nature of supplier. This scenario is covered by section 9 (3) of the CGST Act, 2017 (refer Notification No.13/2017-CT (Rates) dated 28.06.2017 as amended from time to time.
Second scenario is covered by section 9 (4) of the CGST Act, 2017. However, all categories of registered persons are exempted from the provisions of reverse charge under 9(4) of CGST Act, 2017 / section 5(4) of IGST Act, 2017, till 31.06.2018 (Notification No. 10/2018-CT (Rates) dated 23.03.2018).

= = = = = = = =

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

= = = = = = = =

of services” means the supply of any service, where
(i) the supplier of service is located outside India;
(ii) the recipient of service is located in India; and
(iii) the place of supply of service is in India;”
Further, inter-state supply in terms of Section 7 (5) of IGST Act, 2017 is as under:-
“7. (5) Supply of goods or services or both,
(a) when the supplier is located in India and the place of supply is outside India;
(b) to or by a Special Economic Zone developer or a Special Economic Zone unit; or
(c) in the taxable territory, not being an intra-State supply and not covered elsewhere in this section,
shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce”.
On going through above, I am still of the view that SEZ unit is liable to pay GST on reverse charge basis.
Our experts may correct me if mistaken.
With Regards
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Your points are correct as per the GST Law. Ho

= = = = = = = =

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

= = = = = = = =

a zero-rated supply is eligible to claim GST refund in accordance with the provisions of the CGST Act, 2017. The two options are mentioned below:
* Supply of goods or services under Bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilised input tax credit of CGST, SGST / UTGST and IGST; or
* Supply of goods or services with payment of integrated tax and claim of GST refund on tax paid.
Reply By KASTURI SETHI:
The Reply:
GST not payable. Refund eligible. Rightly advised by both experts.
Reply By Alkesh Jani:
The Reply:
Sir,
On going through the views expressed by our experts in the instant case, it can be said that an “Advocate” is required to obtain registration and service rendered to SEZ considering as export of service either on payment of IGST or under LUT and then claim refund of IGST paid, if any. Sorry I defer.
The export of service has been defined at Section 2(6) of IGST Act, 2017, which is as under:-
“(6) “export of services”

= = = = = = = =

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

= = = = = = = =

eply:
Advocate need not worry about liability as it is liable in recipient's hand. SEZ could take a view that it is zero rated supply to avoid paying tax. if does not want to debate, then SEZ better pay tax and claim refund.
Reply By Lakshminarayanan TR:
The Reply:
By and Large, I echo the views of Alkesh Jani. SEZ is subject to 9(3), should discharge the tax and can go for refund of unutilised ITC on exports made with or without payment( both options available under refund scenarios). Notification no 18, applies only wrt to direct imports. Imports of services here only mean supplier located outside India so not applicable in case of an Advocate located in india.
Reply By LDRaj &CO:
The Reply:
Guess, we need to re-open this topic in light of recent amendment of SEZ rules 2006. As per SEZ act, procure from DTA is an import. Question is does SEZ overrule IGST for payment of RCM for advocate or GTA services?
There were case laws I beleive in the past where SEZ over rules other

= = = = = = = =

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

= = = = = = = =

Seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018

Seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018
25/2018 Dated:- 31-5-2018 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 30/2018 – Central Tax dated 30-07-2018
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 25/2018 – Central Tax
New Delhi, the 31st May, 2018
G.S.R. 517(E).- In exercise of the powers conferred by sub-section (6)

= = = = = = = =

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

= = = = = = = =

M/s Shri Ram Tiles And Sanitary Ware Versus Union of India And others

M/s Shri Ram Tiles And Sanitary Ware Versus Union of India And others
GST
2018 (6) TMI 110 – PUNJAB AND HARYANA HIGH COURT – TMI
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 31-5-2018
CWP-14316-2018 (O&M)
GST
MR. AJAY KUMAR MITTAL AND MR. TEJINDER SINGH DHINDSA, JJ.
For The Petitioner : Mr. Johan Kumar, Advocate
ORDER
AJAY KUMAR MITTAL, ACJ.
The petitioner has approached this Court under Articles 226/227 of the Constitution of India, seeking issuance of a writ in the nature of mandamus directing the respondents to either reopen and reinstate the facility of online submission of TRAN-I to the petitioner or to accept the Hard copy of TRAN-I of the petitioner and to allow Tax Credit of Rs. 775050.00 to it in respect o

= = = = = = = =

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

= = = = = = = =

Sher Singh Versus State of Punjab and others

Sher Singh Versus State of Punjab and others
GST
2018 (6) TMI 301 – PUNJAB AND HARYANA HIGH COURT – TMI
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 31-5-2018
CWP No. 14649 of 2018 (O&M)
GST
MR. AJAY KUMAR MITTAL, ACJ AND MR. TEJINDER SINGH DHINDSA, J.
For The Petitioner : Mr. S.K.Choudhary, Advocate
ORDER
TEJINDER SINGH DHINDSA, J.
Tender inquiry for award of contract for parking at Sabzi Mandi under Market Committee, Gurdaspur was floated in the month of March, 2018.
Instant petition has been filed by the petitioner raising a grievance that in spite of the bid submitted by the petitioner being the most competitive yet the same has not been accepted and the tender has been allotted in favour of respondent No.5.
L

= = = = = = = =

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

= = = = = = = =

petitioner.
Having heard counsel for the petitioner at length and having perused the pleadings on record, we are of the considered opinion that there is no merit in the petition and the same deserves to be dismissed.
It has gone uncontroverted that as per Clause 8(v) of the Standard Bidding Document, each bidder had to submit copy of last filed GST return along with GST number.
It is the case of the petitioner himself that GST number had not been furnished. Placed on record at Annexure P-5 is the order dated 11.05.2018 passed by the Executive Engineer (C) Punjab Mandi Board, Gurdaspur whereby the representation filed by the petitioner dated 25.03.2018 has been rejected and in which it has been specifically stated that as per record respo

= = = = = = = =

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

= = = = = = = =

Seeks to extend the due date for filing of FORM GSTR-6 for the months from July 2017 till June 2018.

Seeks to extend the due date for filing of FORM GSTR-6 for the months from July 2017 till June 2018.
10/2018 Dated:- 31-5-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 31st May, 2018
NOTIFICATION- 10/2018
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (here i

= = = = = = = =

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

= = = = = = = =

M/s Abel Space Solutions LLP Versus M/s Schindler India Private Limited

M/s Abel Space Solutions LLP Versus M/s Schindler India Private Limited
GST
2018 (6) TMI 687 – THE NATIONAL ANTI-PROFITEERING AUTHORITY – 2018 (17) G. S. T. L. 621 (N. A. P. A.)
THE NATIONAL ANTI-PROFITEERING AUTHORITY – NAPA
Dated:- 31-5-2018
4/2018
GST
Sh. B.N. Sharma, Chairman, Sh. J.C. Chauhan, Technical Member and Ms. R. Bhagyadevi, Technical Member
ORDER
The present report dated 16.04.2018, has been received from the Director General of Safeguards (DGSG) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that an application dated 20.09.2017 was filed by above applicant before the Standing Committee, constituted under Rule 123 (1) of the above Rules alleging that the Respondent had not charged GST on the base price of the lift ordered by him from the Respondent, after excluding the pre-GST Excise Duty on the material component and thus he had been charged tax twice on the s

= = = = = = = =

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

= = = = = = = =

nce, hence an invoice dated 28.06.2017 was issued by the Respondent levying Service Tax at the then applicable rate. He had further observed that after installation of the second lift in the GST regime, two more invoices were issued on 27.07.2017 wherein the prevalent rate of GST was charged. The DGSG had also stated that as per the Finance Act, 1994, the supply and installation of lift amounted to “Works Contract” and as per Rule 2A of the Service Tax (Determination of Value) Rules, 2006, value of the service portion of the works contract was to be taken as equivalent to the gross amount charged for the works contract minus the value of property in goods transferred in the execution of the said works contract and on the goods transferred Value Added Tax was to be charged and on the service portion, Service Tax was leviable. He had further stated that as per Section 142 (10) and 142 (11) of the CGST Act, 2017, the goods or services or both supplied after coming in to force of the above

= = = = = = = =

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

= = = = = = = =

material was delivered before 30.06.2017 and hence, he was not in a position to pass such benefit to the Applicant.
4. The Applicant vide his letter dated 28.03.2018 to the DGSG had also intimated that his application dated 20.09.2017 was submitted when the CGST Act, 2017 had been freshly introduced and there were several provisions in it which were not clear to him. He had also intimated that a number of clarifications had come on the various issues pertaining to the above Act, due to which he had properly understood the implication of the invoices raised by the Respondent and found them correct as per the provisions of the CGST Act, 2017. He had therefore, requested the DGSG to treat his application as withdrawn. Based upon the above facts the DGSG had recommended closure of the present proceedings.
5. The above report was considered by the Authority in it's sitting held on 24.04.2018 and it was decided to hear the Applicant on 11.05.2018. The hearing was further rescheduled to 14

= = = = = = = =

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

= = = = = = = =

r coming in to force of the GST, the tax had been charged without excluding the pre-GST regime Excise Duty and hence he had been charged tax twice once on the pre-GST Excise Duty and subsequently on the full value of the material used in the lift. It is clear from the perusal of the record that the Applicant had paid advance for purchase of this lift and he was charged the Service Tax which was leviable at the time of issue of the invoice on 28-06-2017, which he has not disputed and which is also correct as the Applicant was liable for payment of Service Tax under the then applicable provisions of Finance Act, 1994. However in respect of the two invoices dated 27-07-2017 as the installation of the second lift had been completed after coming in to force of the CGST Act, 2017, he was liable to be charged GST at the rate which was prevalent on 27-07-2017.
7. It is also apparent from the record that the Applicant vide his letter dated 28-03-2018 sent to the DGSG and vide his letter dated

= = = = = = = =

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

= = = = = = = =

Extension of Due Date of Filing GSTR-6 for the Months of July, 2017 to June, 2018 till 31/07/2018.

Extension of Due Date of Filing GSTR-6 for the Months of July, 2017 to June, 2018 till 31/07/2018.
12/2018–C.T./GST Dated:- 31-5-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 12/2018-C.T./GST
Dated: 31/05/2018
Notification No. 25/2018 – State Tax
In exercise of the powers conferred by sub-sec

= = = = = = = =

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

= = = = = = = =

Seeks to further amend the SGST Rules,2017(Fourth Amendment,2018)

Seeks to further amend the SGST Rules,2017(Fourth Amendment,2018)
FTX.56/2017/Pt-II/114. Dated:- 31-5-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 31st May, 2018
No.FTX.56/2017/Pt-II/114.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, (Assam Act No. xxvIII of 2017) the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules. namely:-
1. Short title and commencement.
(1) These rules may be called the Assam Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from 18thApril, 2018.
2. Amendment in rule 89
In the principal rules, in rule 89, for sub-rule (5). the following shall be substituted, namely: –
"(5). In the

= = = = = = = =

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

= = = = = = = =

owers –
(a) to require any applicant to get registered with any authority as the State Government may specify;
(b) to require any applicant to produce before it, or before a duly authorized officer of the State Government, as the case may be, such books, accounts. documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
(c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorized officer of the State Government, as the case may be;
(d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant:
(e) to require any apnlicant, in case of any default, or suppression of material information on his part, to refund in lumpa sum along with accrued interests the sanctioned grant to the Committee, and to be subject to prosecution under the Ac

= = = = = = = =

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

= = = = = = = =

n Territory in India or other educational institutions established by an Act of Parliament or declared to be deemed as a University under section 3 of the University Grants Commission Act, 1956 (3 of 1956) and which has consumers studies as part of its curriculum for a minimum period of three years; and
(vi) a complainant as defined under clause (b) of sub-section (l) of section 2 of the Consumer Protection Act. 1986(68 of 1986), who applies for reimbursement of legal expenses incurred by him in a case instituted by him in a consumer dispute redressal agency.
(b) 'application' means an application in the form as specified by the Standing Committee from time to lime;
(c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section ( I ) of section 4 of the Consumer Protection Act. 1986 (68 of 1986). for promotion and protection of rights of consumers;
(d) 'Committee' means the Committee constituted under sub-r

= = = = = = = =

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

= = = = = = = =

on
ITC reversible Tax/ payable
Tax paid along with application for cancellation of registration (GST
REG-16)
Balance tax payable
(3-4)
Amount paid through debit to electronic cash ledger
Amount paid through debit to electronic credit ledger
Central Tax
State/ Union territory Tax
Integra-ted Tax
Cess
1
2
3
4
5
6
7
8
9
10
Central Tax
2.
State/
Union territory
Tax
3.
Integrated Tax
4.
Cess
10. Interest, late fee payable and paid
Description
Amount payable
Amount Paid
1
2
3
(I) Interest on account of
(a) Integrated Tax
(b) Central Tax
(c) State/Union territory Tax
(d) Cess
(II) Late fee
* Central Tax
(b) State/Union territory tax
Sl. No.
HSN
Description
4. Details of demand
SI. No.
Tax rate
Turnover
Place of supply
Act
Tax/ Cess
Interest
Penalty
Others
2
3
4
5
6
7
8
9
Signature
Name
Designation
V. B. PYARELAL,
Additional Chief Secretary to the Government of Assam,
Finance Department
Notification

= = = = = = = =

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

= = = = = = = =

Seeks to Amend Extension Of Date For Filing Return By Input Service Distributor In Form Gstr-6

Seeks to Amend Extension Of Date For Filing Return By Input Service Distributor In Form Gstr-6
(1-H/2018) Dated:- 31-5-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
GOVERNMENT OF KARNATAKA
FINANCE SECRETARIAT
NOTIFICATION (1-H/2018)
[NO.KGST.CR.01/17-18], Bengaluru,
dated: 31.05.2018
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinaft

= = = = = = = =

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

= = = = = = = =

M/s Deloite Haskins & Sells Versus CGST & C. Ex. Kolkata North

M/s Deloite Haskins & Sells Versus CGST & C. Ex. Kolkata North
Service Tax
2018 (8) TMI 487 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 31-5-2018
S.T. Appeal No.75403/18 – FO/75359/2018
Service Tax
SHRI P.K. CHOUDHARY, JUDICIAL MEMBER
Shri Harish Bindumadhavan, Adv. & Shri Hemant Jajodia, C.A. for the Appellant (s)
Shri K. Choudhury, Supdt. (A.R.) for the Revenue
ORDER
Per Shri P. K. Choudhary:
This is an appeal filed by the Appellant against Order-in-Appeal No.227/S.Tax.I/KOL/2017 dated 27.09.2017 passed by Commr. (Appeals) of CGST & Central Excise, Kolkata.
2. Briefly stated the facts of the case are that the appellant Deloitte Haskins & Sells (DHS) is a Member of Deloitte Global an incorporated associ

= = = = = = = =

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

= = = = = = = =

or any other premises of DHS- Kolkata and they cannot be considered as an “Input Service Distributor” as it failed to satisfy the definition as provided in Rule 2(m) of the Cenvat Credit Rules, 2004.
4. Heard both sides and perused the appeal records.
5. I find that there is no dispute that the DHS- Mumbai had issued the Debit Notes towards the proportionate share in the Subscription Fee paid to Deloitte Global along with Service Tax of the appellant DHS- Kolkata.
6. The Tribunal in the case of Amra Raja Power Systems Limited Vs. Commissioner of Customs & Central Excise, Tirupati – 2016 (43) STR 313 (Tri- Hyd.) held that when Service Tax has been duly discharged by the service provider, service recipient cannot be denied credit of Servi

= = = = = = = =

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

= = = = = = = =

ucts and similar services. The sister concerns are registered with Service Tax department and raises invoices and collects the charges for services from the appellants including the Service Tax. The sister concerns are thus integrally connected with the appellant factory as they provide the required marketing support in connection with the manufacturing operations. It is therefore clear that the services have a nexus with the appellants manufacturing activities and thus qualify as input services. The credit is sought to be denied alleging that the arrangement is merely sharing of common expenses and not rendering of service. The department cannot blow both hot and cold. When the department has accepted tax on the services provided by sister

= = = = = = = =

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

= = = = = = = =

Emerson Process Management Ltd. Versus Commissioner of GST & Central Excise, Chennai South.

Emerson Process Management Ltd. Versus Commissioner of GST & Central Excise, Chennai South.
Central Excise
2018 (8) TMI 1569 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 31-5-2018
Appeal No. E/42487/2017, E/42486/2017 – FINAL ORDER No. 41723-41724/2018
Central Excise
Ms. Sulekha Beevi C.S. Member (Judicial)
Shri S. Adithya, Consultant For the Appellant
Shri R. Subramaniyan, AC (AR) For the Respondent
ORDER
The issues involved in both these appeals are similar, they were heard together and are disposed of by this common order.
2. The brief facts are that the appellant is a manufacturer of Industrial valves, regulators, actuators and are availing the facility of Cenvat Credit on inputs, capital goods and input services. During the course of verification of accounts for the period from April 2015, June 2015, July 2015, September 2015 and November 2015, it was noticed that the appellants had availed service tax credit for various services like Garden upke

= = = = = = = =

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

= = = = = = = =

maintenance services as per the requirement under the Statute to maintain a garden (Green Area) in terms of Pollution Control Order and under Factories Act. He relied upon the decision in the case of M/s.Rane TRW Steering System Ltd, 2018-TIOL-414- HC-MAD-CX, High Court of Madras. With regard to credit availed on interior decorator service, he submitted that these services were used only for modernization and repairs of the premises. He adverted to the sample invoice and argued that the works carried out were merely Rectification of welding booth floor, LVP paint booth scrubber foundation concrete work, Manual cover, plastic work indicating that these were merely repair and rectification works and therefore are covered by the definition of input services. With regard to credit availed on renting of immovable property, he submitted that the appellant had paid rent for the Branch Offices and the same has been denied stating that these branch offices are situated outside the factory and t

= = = = = = = =

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

= = = = = = = =

appellant is eligible for garden upkeep/maintenance services. The appellant is a manufacturer and as per pollution control norms, they are required to maintain certain percentage of green area in their factory premises. The Hon.High Court of Madras in the case of M/s.Rane TRW Steering System Ltd (supra) has considered the very same issue and held that the credit is eligible. Following the same, I am of the view that the denial of credit is unjustified and requires to be set aside which I hereby do.
8. The second issue that arises for consideration is the credit availed on interior decorator services. It is brought out from evidence that the appellant had furnished invoices relating to the services. It is stated in para 18 of Order-in-Original No.08/2016 that the interior decorator service for designing and drawing of their office and workstations does not have a nexus with manufacturing activity and therefore it is not eligible for credit. The appellant had done some minor civil work

= = = = = = = =

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

= = = = = = = =

M/s Indian Farmers Fertilizer Co-operative Ltd. Versus Commissioner of CGST, Ex. & Customs, Bhubaneswar

M/s Indian Farmers Fertilizer Co-operative Ltd. Versus Commissioner of CGST, Ex. & Customs, Bhubaneswar
Customs
2018 (9) TMI 762 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 31-5-2018
Cus. Appeal No. 75548/18 – Order No. FO/75361/2018
Customs
Shri P. K. Choudhary, Judicial Member
For the Appellant (s) : Shri H. K. Pandey, Advocate
For the Respondent (s) : Shri S. K. Naskar, Asstt. Commr. (A.R.)
Per Shri P. K. Choudhary :
This is an appeal filed by the Appellant against the Order-in- Appeal No.15/CUS/CCP-GST/2017 dated 16.11.2017 passed by the Commissioner (Appeals) of GST,Excise & Customs, BBSR.
2. Briefly stated the facts of the case are that the appellant imported Rock Phosphate from an overseas Supplier M/s. Jordon Phosphate Mines Limited, Amman, Jordon on the basis of the Memorandum of Agreement. They got rebate on CTR price on account of higher moisture and Silica contained in the Cargo of Rock Phosphate and subsequently change in the freight rate.

= = = = = = = =

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

= = = = = = = =

decision of Priya Blue Industries Limited (Supra), dismissed the appeal filed by the Revenue. The relevant portion of the said decision is reproduced below :
“5. On perusal of the case records, we find that the refund application filed by the respondent on 25-5-2011, claiming refund of excess duty paid by it was returned by the Assistant Commissioner (Refund) under the cover of his letter dated 24-8-2011. Thereafter, the respondent had filed the appeal before the Commissioner (Appeals) on 12- 9-2011. Cause of action for filing appeal will not be considered as the date of assessment of the Bill of Entry inasmuch as the benefit of duty exemption provided under the above referred notifications was claimed by the respondent in the refund application, since the same was not considered at the time of assessment. Decision taken by the Department for non-consideration of the refund application filed after finalization of assessment and return of the same under the cover of letter dated 24-8

= = = = = = = =

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

= = = = = = = =

y the importer, can claim the same as refund. In this case, an amount of Rs. 6,06,887/- towards excise duty/additional duty of customs was paid by the respondent, since the benefit provided under notification dated 1-3-2006 was not claimed in the Bill of Entry. On the basis of information furnished by the respondent, since the Bill of Entry was assessed by the Customs Department and the assessed duty was paid by the respondent, it cannot be said that the duty was paid by the respondent “in pursuance of an order of assessment”.
The case of the respondent falls under the second category, i.e., “borne by him” contained in Section 27 ibid, according to which, since the duty incidence has been borne by the respondent, claiming of refund of such excess duty in terms of Section 27 ibid, in our view is in conformity with the statutory provisions.
7. The judgment of Hon'ble Supreme Court in the case of Priya Blue Industries Ltd. (supra) cited by Revenue in their grounds of appeal is disting

= = = = = = = =

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

= = = = = = = =

of Customs, Delhi reported in 2010 (250) E.L.T. 30 (Del.) have held that duty borne by the person can claim refund under Section 27 ibid. The relevant paragraphs in the said judgment are extracted herein below :-
If, therefore, we refer to language of 4. Section 27, it is more than clear that the duty which is paid is not necessarily pursuant to an order of assessment but can also be 'borne by him'. Clauses (i) and (ii) of sub-section (1) of Section 27 are clearly in the alternative as the expression 'or' is found in between clauses (i) and (ii). The object of Section 27(i)(ii) is to cover those classes of cases, where the duty is paid by a person without an order of assessment, i.e. in a case like the present where the assessee pays the duty in ignorance of a notification which allows him payment of concessional rate of duty merely after filing a Bill of Entry. In fact, such a case is the present case in which there is no assessment order for being challenged in the appeal which is

= = = = = = = =

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

= = = = = = = =

IN RE : VARANASI DEVELOPMENT AUTHORITY

IN RE : VARANASI DEVELOPMENT AUTHORITY
GST
2018 (10) TMI 307 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (17) G.S.T.L. 52 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – AAR
Dated:- 31-5-2018
Order No. 8
GST
Shri Sanjay Kumar Pathak, Member (State Tax) and Dinesh Kumar, Member (Central Tax)

ORDER

=============
Document 1
[Order per : Sanjay Kumar Pathak, Member (State Tax)]. – Ã Â¤ââ¬¢Ã Â¥ââ¬¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â°Ã Â¥ââ¬Ã Â¤Â¯

= = = = = = = =

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

= = = = = = = =

= = = = = = = =

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

= = = = = = = =

= = = = = = = =

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

= = = = = = = =

Ã Â¤Â¤Ã Â¤Â¥Ã Â¥ÂÃ Â¤Â¯ Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¸Ã Â¥ÂÃ Â¤Â¤Ã Â¥ÂÃ Â¤Â¤ Ã Â¤ââ¬¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¥ââ¬¡ Ã Â¤ââ¬âÃ Â¤Â¯Ã Â¥ââ¬¡ Ã Â¤Â¹Ã Â¥Ëâ Ã Â¤ââ¬Å¡-
Document 2
1. Ã Â¤ÂµÃ Â¤Â¿Ã Â¤ââ¬¢Ã Â¤Â¾Ã Â¤Â¸ Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¿Ã Â¤ââ¬¢Ã Â¤Â°Ã Â¤Â£ Ã Â¤ââ¬¢Ã Â¤Â¾ Ã Â¤ââ¬âÃ Â¤Â Ã Â¤Â¨ “Uttar Pradesh Urban Planning & Devel-

Ã Â¤Â¹Ã Â¥ââ¬¹ Ã Â¤Â¸Ã Â¤ââ¬¢Ã Â¤Â¤Ã Â¥ââ¬ Ã Â¥Â¤

Autonomous Ã Â¤Â¹Ã Â¥ââ¬¹Ã

= = = = = = = =

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

= = = = = = = =

Civic Body Ã Â¤Â¹Ã Â¥Ëâ , Ã Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â¯Ã Â¥ââ¬¹Ã Â¤ââ¬Å¡Ã Â¤ââ¬¢Ã Â¤Â¿ Ã Â¤ÂµÃ Â¤Â¹Ã Â¤Â¾Ã Â¤Â Ã Â¤ââ¬¢Ã Â¥ââ¬¹Ã Â¤Ëâ Ã Â¤ââ¬¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¯ Civic Bo

= = = = = = = =

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

= = = = = = = =

Â¤Â°Ã Â¤Â¾ Ã Â¤ÂÃ Â¥ââ¬

Ã Â¤Â¯Ã Â¤Â¦Ã Â¤Â¿ VDA (Varanasi Development Authority) Ã Â¤ââ¬¢Ã Â¥ââ¬¹ (Government Au-

Ã Â¤Â¹Ã Â¥ââ¬¹Ã Â¤ââ¬âÃ Â¥ââ¬Ã Â¥Â¤
Document 3
4. Ã Â

= = = = = = = =

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

= = = = = = = =

ââ¬ÅUttar Pradesh Uraban Planning & Development Act, 1973″ Ã Â¤ââ¬¢Ã Â¥ââ¬¡

= = = = = = = =

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

= = = = = = = =

= = = = = = = =

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

= = = = = = = =

11/2017-C.T. (Rate) (Ã Â¤Â¸Ã Â¤Â®Ã Â¤Â¯-Ã Â¤Â¸Ã Â¤Â®Ã Â¤Â¯ Ã Â¤ÂªÃ Â¤Â° Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤Â¶Ã Â¥ââ¬¹Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¤) Ã Â¤Â¤Ã Â¤Â¥Ã Â¤Â¾ Ã Â¤ÂµÃ Â¤Â¿Ã Â¤ÅâÃ Â¥ÂÃ Â¤Å¾Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â¤Ã Â¤Â¿ Ã Â¤Â¸Ã Â¤ââ¬Å¡. 12/2017-C.T. (Rate)

= = = = = = = =

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

= = = = = = = =

Urabn Planning and Development Act, 1973” Ã Â¤ââ¬¢Ã Â¥ââ¬¡ Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¥ââ¬Ã Â¤Â¨ Ã Â¤ââ¬¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ Ã Â¤ââ¬âÃ Â¤Â¯Ã Â¤Â¾ Ã Â¤Â¹Ã Â¥Ëâ Ã Â¥Â¤ Ã Â¤Â¯Ã Â¤Â¹ Act of

State Legislature, Uttar Pradesh Ã Â¤Â¹Ã Â¥Ëâ Ã Â¥Â¤

= = = = = = = =

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

= = = = = = = =

= = = = = = = =

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

= = = = = = = =

Ã Â¤ÅâÃ Â¤Â¾Ã Â¤Â°Ã Â¥ââ¬ Ã Â¤ÂµÃ Â¤Â¿Ã Â¤ÅâÃ Â¥ÂÃ Â¤Å¾Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â¤Ã Â¤Â¿ Ã Â¤Â¸Ã Â¤ââ¬Å¡. KA.NI.-2-842/XI-9(47)/17-U.P. Act-1-2017-Order – (09)-2017 Ã Â¤Â¦Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¾Ã Â¤ââ¬Å¡Ã Â¤ââ¬¢

30-6-2017 Ã Â¤Â¸Ã Â¥ââ¬¡ Ã Â¤ââ¬ Ã Â¤Å¡Ã Â¥ÂÃ Â¤ââ¬ºÃ Â¤Â¾Ã Â¤Â¦Ã Â¤Â¿Ã Â¤Â¤ Ã Â¤Â

= = = = = = = =

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

= = = = = = = =

Â£Ã Â¤Â¯ Ã Â¤ââ¬¢Ã Â¤Â¾

Ã Â¤ÂµÃ Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â°Ã Â¥ÂÃ Â¤Â£Ã Â¤Â¯

= = = = = = = =

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

= = = = = = = =

Ã Â¤ââ¬¢Ã Â¥ââ¬ Ã Â¤ââ¬âÃ Â¤Â¯Ã

= = = = = = = =

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

= = = = = = = =

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
39/2018 Dated:- 31-5-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI-IV
CUSTOM HOUSE, 60, RAJAJI SALAI, CHENNAI-600 001.
Dated : 31.05.2018
F. No. S.Misc.07/2018-Refunds-(Ch. IV)
PUBLIC NOTICE No.39/2018
Subject: Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems reg.
A number of representations have been received from the exporters/trade associations seeking resolution of problems which have hindered sanction of refund of IGST paid on exports. From time to time, Board has provided solutions to a number of issues because of which refunds were held up. However, there is still one major hindrance because of which GSTN could not transmit data to Customs EDI system and consequently, refunds could not be sanctioned. A

= = = = = = = =

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

= = = = = = = =

The problem is compounded by the fact that the facility to adjust GSTR-3B in subsequent months is not available in all cases.
3. In view of the above following procedure is being prescribed to overcome the problem of refund blockage. This would be an interim solution subject to undertakings/ submission of CA certificates by the exporters as given below and post-refund audit scrutiny. The proposed procedure is as under:
A. Cases where there is no short payment:
(i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period July' 2017 to March' 2018 mentioned in GSTR-3B is greater than or equal to the cumulative IGST amount indicated in GSTR-1 for the same period. Customs policy wing shall send this list to GSTN.
(ii) GSTN shall send a confirmatory e-mail to these exporters regarding the transmission of, records to Customs EDI system.
(iii) The exporters whose refunds

= = = = = = = =

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

= = = = = = = =

rt payment:
(i) In cases where there is a short payment of IGST i.e. cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July' 2017 to March' 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-i for the same period, the Customs policy wing would send the list of such exporters to the GSTN and all the Chief Commissioner of Customs.
(ii) e-mails shall be sent by GSTN to each exporter referred in para (i) above so as to inform the exporter that their records are held up due to the short payment of IGST. The email shall also advise the exporters to observe the procedure under this circular.
(iii) The exporters would have to make the payment of IGST equal to the short payment in GSTR 3B of subsequent months so as to ensure that the total IGST refund being claimed in the Shipping Bill/GSTR 1 (Table 6A) is paid. The proof of payment shall be submitted to Assistant/Deputy Commissioner of Cu

= = = = = = = =

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

= = = = = = = =

er making requisite payment of IGST towards short paid amount and complied with other prescribed requirements.
(vii) The compiled list may be forwarded to Customs policy wing, DG (Audit) and DG (GST). Customs policy wing shall forward the said list of GSTINs to GSTN. On receipt of the list of exporters from Customs policy wing, GSTN shall transmit the records of those exporters to Customs EDI system.
(viii) The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31st October, 2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July' 2017 to March' 2018. A copy of the certificate shall also be submitted to the jurisdictional GST office (Central/ State). The concerned Customs zone shall provide the list of GSTINs who have not submitted th

= = = = = = = =

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

= = = = = = = =

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
PUBLIC NOTICE NO. 50/2018 Dated:- 31-5-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT & ADMN)
AIR CARGO COMPLEX,"NSCBI AIRPORT, KOLKATA: 700 052.
F. NO. S41(Misc) – 64/2017CCX/Pt
Date : 31.05.2018.
PUBLIC NOTICE NO. 50/2018
Subject: reg.
Attention of all the exporters, their authorized representatives and all export promotion is invited to CBEC Circular No.12/2018-Customs dated 29.05.2018 regarding alternative mechanism for the process of IGST refund. In view of the above, Air Cargo Complex, NSCBI Airport, Kolkata shall be conducting an IGST refund clearance fort

= = = = = = = =

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

= = = = = = = =

, the exporter is at liberty to choose any of the port of export for submission of the said certificate. A copy of the certificate shall also be submitted to the jurisdictional GST office (Central/ State). Non submission of CA certificate shall affect the future IGST refunds of the exporter.
3. In cases where there is a short payment of IGST i.e. cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July 2017 to March 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-1 for the same period, the exporters would have to make the payment of IGST equal to the short payment in GSTR 3B of subsequent months so as to ensure that the total IGST refund being

= = = = = = = =

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

= = = = = = = =

(self-certified copy of challans) of along with a certificate from Chartered Accountant that the shortfall amount has been liquidated. The exporter would give an undertaking that they would return the refund amount in case it is found to be not due to them at a later date.
5. The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31.10.2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July 2017 to March 2018. A copy of the certificate shall also be submitted to the jurisdictional GST office (Cent

= = = = = = = =

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

= = = = = = = =

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
PUBLIC NOTICE No. 80/2018 Dated:- 31-5-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT) NEW CUSTOMS HOUSE, BALLARD ESTATE, MUMBAI – 400 001.
Ph. 022-22757501, Fax. 022-22671113 e-mail: Drawback.nch@gov.in
F. No. S/26-Misc-05/2018 IGST
Date : 31.05.2018
PUBLIC NOTICE No. 80/2018
Subject: reg.
It has been observed that a number of representations have been received from the exporters / trade associations seeking resolution of problems which have hindered sanction of refund of IGST paid on exports. From time to time, Board has provided solutions to a number of issues because of which refunds were held up. However, there is still one major hindrance because of which GSTN could not transmit data to Customs EDI system and consequently refunds could not be sanctioned. A validation has been introduced in the GSTN system to ensure that the IGST

= = = = = = = =

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

= = = = = = = =

in subsequent months is not available in all cases.
3. In view of the above following procedure is being prescribed to overcome the problem of refund blockage. This would be an interim solution subject to undertakings/ submission of CA certificates by the exporters as given below and post refund audit scrutiny. The proposed procedure is as under:
A. Cases where there is no short payment:
(i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period July' 2017 to March' 2018 mentioned in GSTR-3B is greater than or equal to the cumulative IGST amount indicated in GSTR-1 for the same period. Customs policy wing shall send this list to GSTN.
(ii) GSTN shall send a confirmatory e-mail to these exporters regarding the transmission of records to Customs FDI system.
(iii) The exporters whose refunds are processed/ sanctioned would be required to submit a certificate from

= = = = = = = =

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

= = = = = = = =

cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July' 2017 to March' 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-l for the same period, the Customs policy wing would send the list of such exporters to the GSTN and all the Chief Commissioner of Customs.
(ii) c-mails shall be sent by GSTN to each exporter referred in Para (i) above so as to inform the exporter that their records are held up due to short payment of IGST. The email shall also advise the exporters to observe the procedure under this circular.
(iii) The exporters would have to make the payment of IGST equal to the short payment in GSTR 3B of subsequent months so as to ensure that the total IGST refund being claimed in the Shipping Bill/GSTR-1 (Table 6A) is paid. The proof of payment shall be submitted to Assistant/Deputy Commissioner of Customs, IGST Refund Cell, 4th Floor, Annex. Building, New Custom House, B

= = = = = = = =

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

= = = = = = = =

nd after making requisite payment of IGST towards short paid amount and complied with other prescribed requirements.
(vii) The compiled list may be forwarded to Customs policy wing, DG (Audit) and DG (GST). Customs policy wing shall forward the said list of GSTINs to GSTN. On receipt of the list of exporters from Customs policy wing, GS1'N shall transmit the records of those exporters to Customs EDI system.
(viii) The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 3lstOctober, 2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July' 2017 to March' 2018. A copy of the certificate shall also be submitted to the jurisdictional GST office (Central/ State). The concerned Customs zone shall provide the list of GSTINs who have not

= = = = = = = =

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

= = = = = = = =

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
PUBLIC NOTICE No. 21/2018 Dated:- 31-5-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA – 370 210
F. No. S/20-14/PN/AG/2018-19
Dated: 31/05/2018
PUBLIC NOTICE No. 21/2018
Subject: – reg.
Attention of all Importers, Exporters, Customs Brokers, Members of the Trade and Industry and other stakeholders is invited towards CBIC Circular No. 12/2018-customs dated 29.05.2018 issued through F. No. 450/119/2017/Cus-IV regarding Sanction of pending IGST refund claims where the records have not been transmitted from GSTN to DG Systems.
2. A number of representations were received from the exporters/ trade associations seeking resolution of problems which hindered sanction of refund of IGST paid on exports. From time to time, the Board has provided solutions to a number of issues because of which refunds were held up, However,

= = = = = = = =

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

= = = = = = = =

n GSTR-I and GSTR-3B, the transmission of records from GSTN to Customs EDI system has not happened and consequently IGST refunds could not be processed. The problem is compounded by the fact that the facility to adjust GSTR-3B in subsequent months is not available in all cases.
4. In view of the above, following procedure is being prescribed to overcome the problem of refund blockage. This would be an interim solution subject to undertakings / submission of CA certificates by the exporters as given below and post refund audit scrutiny. The proposed procedure is as under:
A. Cases where there is no short payment:
(i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period July' 2017 to March' 2018 mentioned in GSTR-3B is greater than or equal to the cumulative IGST amount indicated in GSTR-1 for the same period. Customs policy wing shall send this list to GSTN.
(ii

= = = = = = = =

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

= = = = = = = =

ist of exporters whose refunds have been processed as above shall be sent to DG (Audit)/ DG (GST) by the Board.
B. Cases where there is short payment:
(i) In cases where there is a short payment of IGST i.e. cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July' 2017 to March' 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-I for the same period, the Customs policy wing would send the list of such exporters to the GSTN and to the Chief Commissioner of Customs.
(ii) E-mails shall be sent by GSTN to each exporter referred in para (i) above so as to inform the exporter that their records are held up due to short payment of IGST. The e-mail shall also advise the exporters to observe the procedure under this public notice.
(iii) The exporters would have to make the payment of IGST equal to the short payment in GSTR-3B of subsequent months so as to ensure that the total IGST r

= = = = = = = =

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

= = = = = = = =

be not due to them at a later date.
(vi) The Customs zones shall compile the list of exporters (GSTIN only), who have come forward to claim refund after making requisite payment of IGST towards short paid amount and complied with other prescribed requirements.
(vii) The compiled list (at (vi) above) may be forwarded to Customs policy wing, DG (Audit) and DG (GST). Customs policy wing shall forward the said list of GSTINs to GSTN. On receipt of the list of exporters from Customs policy wing, GSTN shall transmit the records of those exporters to Customs EDI system.
(viii) The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31st October, 2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July' 2017 to March' 2018. A copy of the

= = = = = = = =

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

= = = = = = = =