Heading 9971 or Heading 9991
Services – Exemption from GST
GST
Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee.
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Heading 9967 or Heading 9985
Services – Exemption from GST
GST
Services by way of warehousing of minor forest produce.
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Notes:
Inserted by notification no. 15/2018 dated 26-7-2018 w.e.f. 27-07-2018
Schedules
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Heading 9971 or Heading 9991
Services – Exemption from GST
GST
Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provis
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Chapter 99
Services – Exemption from GST
GST
Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries).
Clarification
* Clarification regarding applicability of GST on transportation of empty containers returning from Nepal and Bhutan after delivery of transit cargo, to India. [ See para 6 of Circular no. 177/09/2022-TRU dated 3-8-2022 ]
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Notes:
Inserted by Notification no. 31/2017 – Integrated Tax (Rate) dated
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Heading 9954
Services – Exemption from GST
GST
Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for e
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Chapter 99
Services – Exemption from GST
GST
Import of services by United Nations or a specified international organisation for official use of the United Nations or the specified international organisation.
Explanation. – For the purposes of this entry, unless the context otherwise requires, “specified international organisation” means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (
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Chapter 99
Services – Exemption from GST
GST
Import of services by Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein.
Conditions
Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein shall be entitled to exemption from integrated tax leviable on the import of services subject to the conditions, –
(i) that the foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, are entitled to exemption from integrated tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of r
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Chapter 99
Services – Exemption from GST
GST
Services supplied by an establishment of a person in India to any establishment of that person outside India, which are treated as establishments of distinct persons in accordance with Explanation 1 in section 8 of the Integrated Goods and Services Tax Act, 2017.
Conditions:
Provided the place of supply of the service is outside India in accordance with section 13 of Integrated Goods and Services Tax Act, 2017.
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Chapter 99
Services – Exemption from GST
GST
Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA 76[or 12AB] of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per month per member provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance.
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Rate Difference Payments Excluded from Transaction Value in GST Valuation u/s 15(3)(b) of CGST Act.
Case-Laws
GST
Valuation under GST – Reduction on account of Discount – Section 15(3)(b) of the CGST Act – Whether the amount paid to authorized dealers towards “rate difference” after effecting the supply of goods by the applicant to aforesaid dealers can be considered for the purpose of arriving at the 'transaction value' in terms of Section 15 of the CGST Act? – Held no.
TMI Upd
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Extend the due date for filing of FORM GSTR-6 Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017
30/2018 Dated:- 30-7-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 30/2018 – Central Tax
New Delhi, the 30th July, 2018
G.S.R. 718 (E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central G
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Commissioner CGST And Central Excise Versus Endo Labs Ltd.
Central Excise
2018 (8) TMI 97 – SC Order – TMI
SUPREME COURT OF INDIA – SC
Dated:- 30-7-2018
Special Leave Petition (Civil) Diary No(s). 23122/2018
Central Excise
Mr. A.K. Sikri And Mr. Ashok Bhushan JJ.
For the Petitioner(s) : Mr. A.N.S. Nadkarni, ASG, Mr. D.L. Chidananda, Adv., Mr. S.A. Haseeb, Adv. And Mr. B. Krishna Prasad, AOR
For the Respondent(s) : None
ORDER
Delay condoned.
The Special Leave Petitions
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M/s. Balaji Action Buildwell Versus Commissioner of Central Goods And Service Tax Custom And Central Excise
Service Tax
2018 (8) TMI 108 – SC Order – 2019 (23) G. S. T. L. J169 (SC)
SUPREME COURT OF INDIA – SC
Dated:- 30-7-2018
Civil Appeal Nos. 7451-7452 of 2018 [Diary No. 24592 of 2018]
Service Tax
Mr. A.K. Sikri And Mr. Ashok Bhushan JJ.
For the Petitioner(s) : Mr. Dhruv Mehta, Sr. Adv., Mr. Rajesh Kumar-I, AOR, Mr. Kartyhik Jindal, Adv., Mr. Gaurav Kumar Singh, Adv.,
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Seeks to extend the due date for filing of FORM GSTR-6 for the periods of July, 2017 to August, 2018 till 30.09.2018.
15/2018-C.T./GST Dated:- 30-7-2018 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. 15/2018-C.T./GST
Dated: 30/07/2018
Notification No. 30/2018 – State Tax
In exercise of the powers confe
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CT Notification issued to extend the due date for filing of FORM GSTR-6.
CT/LEG/GST-NT/12/17/584 Dated:- 30-7-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 30th July, 2018
NOTIFICATION- 11/2018
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) (herein after refe
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Extends the time limit for furnishing the return by an input Service Distributor in FORM GSTR-6.
CT/GST-14/2017/130-11/2018-GST Dated:- 30-7-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX ASSAM KAR BHAWAN
NOTIFICATION No. 11/2018-GST
The 30th July, 2018
No. CT/GST-14/2017/130.- In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Service Tax Act, 2017
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Notification issued to extend the due date for filing of FORM GSTR-6.
01-I/2018 Dated:- 30-7-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA),
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru,
NOTIFICATION (01-I/2018)
No. KGST.CR.01/17-18 Dated: 30.07.2018.
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 (Karnata
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Vanrajbhai Hasmukhbhai Chauhan Versus State of Gujarat
GST
2018 (8) TMI 1376 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 30-7-2018
R/Special Civil Application No. 11383 of 2018
GST
MR. M.R. SHAH AND MR. A.Y. KOGJE JJ.
Appearance:
MS SANDHYA D NATANI (3678) for the PETITIONER(s) No. 1 for the RESPONDENT(s) No. 1
MR PRANAV DAVE, AGP for the RESPONDENTS
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH)
Draft amendment allowed.
2. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for an appropriate writ, direction or order directing the respondents to release Truck No. GJ-03-AZ-6473 along with goods therein.
3. When initially the petition was fi
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the petitioner is a habitual offender and is in habit of transporting goods without e-way bill and similar modus operandi is adopted to pay tax, the moment he is caught. It is submitted that there are 10 instances wherein the petitioner is caught without e-way bill and therefore, the petitioner is habitual defaulter and tax evader.
5. No so far as challenge to the final order passed under Section 129(3) of the Act is concerned, it is submitted that the said order is appealable and therefore, the present petition challenging the final order under Section 129(3) of the Act may not be entertained.
6. Now so far as challenge to the final order under Section 129(3) of the Act is concerned, it is submitted by Ms. Sandhya Natani, learned Advocat
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In Re: M/s. Veeram Natural Products
GST
2018 (9) TMI 697 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – 2018 (16) G. S. T. L. 620 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, TAMILNADU – AAR
Dated:- 30-7-2018
TN/04/AAR/2018
GST
MS. MANASA GANGOTRI KATA, IRS AND SHRI. S. VIJAYAKUMAR, M.SC., MEMBER
Note : Any appeal against the advance ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated.
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil
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y have preferred an application seeking Advance Ruling on
“What is the appropriate classification for Aluminum foil disposable container manufactured by them under GST.”
2. The Applicant is a manufacturer of Aluminium foil disposable container by molding/die punching process with Aluminum foil falling under SH76071991 as the raw material. The Aluminium foil disposable container is used for packing food in kitchen and dining tables and they supply the disposable container on payment of tax under SH No.76151030 of GST tariff. The Applicant has stated that they purchase raw materials on payment of GST 18% adv. and the GST payable under SH76151030 is 12% adv.(6% CGST & 6% SGST). Thus there was accrual of excess credit of input tax due to inv
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d of duty; The proceedings are not yet completed.
4. From the facts and submissions, it is seen that the ruling is sought on the appropriate classification for Aluminium foil disposable container, which is already raised in the Show Cause Notice issued by the Department under the GST law and the proceedings are still pending. First Proviso to Section 98(2) of the CGST/TNGST Act 2017, states that:
“Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act.”
In view of the above, in the present case as the question raised by the applicant in the application is already pending pr
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In Re: Dr. Dathu Rao Memorial Charitable Trust
GST
2018 (9) TMI 698 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – 2018 (16) G. S. T. L. 621 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, TAMILNADU – AAR
Dated:- 30-7-2018
TN/03/AAR/2018
GST
MS. MANASA GANGOTRI KATA, AND SHRI S. VIJAYAKUMAR, MEMBER
Note: Any appeal against the advance ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated.
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nad
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ince they are coming under exempted category, as per GST provisions, are they, liable to pay GST for the materials bought and construction services availed.”
2.0 The Applicant are engaged in activities related to providing of education for mentally retarded children and their home is situated in Melmaruvathur, in a 65 acre land. Due to encroachments to their property, they have decided to construct a permanent boundary wall replacing the present barbed wire structure for the entire property, which will entail a capital expenditure of approximately Rs. 1 Crore. They have also proposed to paint their entire existing building i.e. Interior as well as Exterior Building Walls, which will entail a capital expenditure of approximately Rs. 2 Cror
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d maintenance of the premises. They also stated that they are charitable Trust for mentally disabled children and also stated that they are not making any of this supply.
4. The Advance Ruling sought is whether the Trust is liable to pay GST on receipt of Goods/Services, when the Charitable Trust is exempted under the GST Act 2017. It is made clear that the applicant does not make any of the supplies in question, but are in fact the recipients of the various supplies as stated in their application. Thus, the question is on the liability to pay tax on their purchase and not on the supply.
4.1 Section 95 (a) of CGST and TNGST Act defines 'advance ruling' as
(a) “advance ruling” means a decision provided by the Authority or the Appe
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In Re: M/s. Raja Slates Pvt. Ltd.
GST
2018 (10) TMI 299 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 102 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 30-7-2018
GUJ/GAAR/R/2018/12 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/10)
GST
R.B. MANKODI AND G.C. JAIN, MEMBER
Present for the applicant : Shri P.R. Tindwani, Advocate
The applicant M/s. Raja Slates Pvt. Ltd. has submitted in the application that it is engaged in the business of manufacturing and trading of 'slates', which are used by primary school students, mostly at village level, for the purpose of learning i.e. educational purpose. Applicant has submitted that the 'slates' were tax free under Gujarat Value Added Tax Act and under GST Act also under Chapter 96 – Miscellaneous Manufactured Articles with HSN Code 9610 0000
2. The applicant submitted that it has got order from Gujarat Council of Elementary Education Sarva Shikshan Abhiyan Mission for sup
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cant submitted that applicant is of the opinion that both the slates i.e. Students' Slate and Teachers' Slate are of same category, Teachers' Slates should also be treated as tax free, as the Students' Slates are already tax free under GST Act.
4. The applicant submitted that applicant is getting some job work done on slates and when the main manufactured item is tax free, they are not required to pay tax under Reverse Charge Mechanism for job work.
5. The Goods and Services Tax and Central Excise Commissionerate, Bhavnagar, inter-alia informed that the applicant was not registered with the department under erstwhile Central Excise Act; that as per GST Tariff, HSN Code 9610 0000 reads as “slates and boards with writing or drawing surface, whether or not framed”.
6. We have considered the submissions made by the applicant in their application and at the time of personal hearing. We have also considered the views of the Goods and Services Tax and Central Excise Commissionerate, Bhavna
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ided on 21.09.2010 reported at 2010 (258) ELT 321 (S.C.)] = 2010 (9) TMI 12 – SUPREME COURT OF INDIA, has held as follows :-
“12. In Collector of Central Excise, Shillong v. Wood Crafts Products Ltd. reported in (1995) 3 SCC 454 = 1995 (3) TMI 93 – SUPREME COURT OF INDIA, it was held by this Court that as expressly stated in the statements of objects and reasons of the Central Excise Tariff Act, 1985, the Central Excise Tariffs are based on the Harmonious System of Nomenclature (HSN) and the internationally accepted nomenclature was taken into account to reduce disputes on account of tariff classification. Accordingly, for resolving any dispute relating to tariff classification, a safe guide is the internationally accepted nomenclature emerging from the Harmonious System of Nomenclature (HSN). Although, the decision in the case of Woodcraft Products (supra) dealt with the interpretation of the provisions of the Central Excise Tariff there can be no doubt that the HSN Explanatory Notes
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g 25.14 or 68.03)”
9.2 The technical specification of 'Slate for Teacher', as submitted with the application, are as follows :-
“Size : 24 X 24 Inch Tolerance : 0.3 Inch
Thickness : 5.5 mm
Material : Pine wood base MDF (Medium Density Fibre)
Color : Lead free Black Color
* 4 Plastic corners with smooth finish and should be fixed with Rivet
* Both Side : Plane
* Without frame
* 32 inch Nylon string : Pack Separately
* Surface should be writeable with Slate pen and chalk
* Hole :- Black Finish Two Hole one on the top with 8 inch ____ the Slate
* Packing : Each Slate in plastic bag and 10 Slates in one ____suitable size.”
9.3 The technical specification of 'Slate for student', as submitted with the application, are as follows :-
“Slate should be with Tinpatti Frame in four sides and both side
Slate Size : 24 X 24 Inch (out to out) Tolerance : 0.3 Inch
Tinpatti (Tinfree) minimum 0.20 mm thick of size : _____ size and backside
Frame should be fixed with four plastic
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cal specification of 'Teachers' Slate' and 'Students' Slate', as submitted by the applicant, and Explanatory Notes for Heading 96.10 of Harmonised System of Nomenclature, into consideration, we hold that the product 'Teachers' Slate' and 'Students' Slate' is appropriately classifiable under Tariff Heading 96.10.
10.1 The next issue is regarding rate of Goods and Services Tax on 'Teachers' Slate' and 'Students' Slate'. The product 'Slates' falling under Tariff Item 9610 00 00 is exempted from Goods and Services Tax vide Sl. No. 146 of Notification No. 2/2017Central Tax (Rate) dated 28.06.2017 issued under the Central Goods and Services Tax Act, 2017 (herein after referred to as the 'CGST Act, 2017') and corresponding Notification issued under the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the 'GGST Act, 2017) and the Integrated Goods and Services Tax Act, 2017 (herein after referred to as the 'IGST Act, 2017'), whereas the product 'Boards, with writing or dra
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e Supreme Court has held as follows :
“4. It is well settled that in interpreting Items in statutes like the Excise Tax Acts or Sales Tax Acts, whose primary object is to raise revenue and for which purpose they classify diverse products, articles and substances resort should be had not to the scientific and technical meaning of the terms or expressions used but to their popular meaning, that is to say, the meaning attached to them by those dealing in them. If any term or expression has been defined in the enactment then it must be understood in the sense in which it is defined but in the absence of any definition being given in the enactment the meaning of the term in common parlance or commercial parlance has to be adopted. ……….”
10.4 This view was upheld by Hon'ble Supreme Court in the case of Oswal Agro Mills Ltd. Vs. Collector of Central Excise [1993 (66) E.L.T. 37 (S.C.)] = 1993 (4) TMI 73 – SUPREME COURT OF INDIA. While reiterating the principle that in absence of statut
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upra)].”
10.5 It needs to be therefore examined whether the products manufactured and supplied by the applicant can be termed as 'Slates' as understood in common parlance, or otherwise.
10.6 It is observed that in the document issued by the Gujarat Council of Elementary Education, the products have been referred to as 'Slate for Student' and 'Slate for Teacher'. Thus, the products 'Slate for Student' and 'Slate for Teacher' are known as 'Slates' in common parlance and therefore are eligible for exemption from payment of Goods and Services Tax vide Sl. No. 146 of Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017 and corresponding Notifications issued under the GGST Act, 2017 and the IGST Act, 2017.
11.1 The another issue raised by the applicant is that they are getting some job work done on slates and when the main manufactured item is tax free, in the opinion of applicant, it is not required to pay tax under Reverse Charge Mechanism for job
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services on physical inputs (goods) owned by others' from the supplier of such service who is not registered, the Goods and Services Tax is required to be paid under Section 9(4) of the CGST Act, 2017 and the GGST Act, 2017, subject to exemption, if any, available.
12. In view of the foregoing, we rule as under –
R U L I N G
(A) The products 'Slate for Student' and 'Slate for Teacher' supplied by M/s. Raja Slates Pvt. Ltd. (GSTIN 24AAACR3936K1ZB) are appropriately classifiable under Tariff Heading 96.10.
(B) The products 'Slate for Student' and 'Slate for Teacher' supplied by M/s. Raja Slates Pvt. Ltd. (GSTIN 24AAACR3936K1ZB) are eligible for exemption from payment of Goods and Services Tax vide Sl. No. 146 of Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017 and Sl. No. 146 of Notifications No. 2/2017-State Tax (Rate) dated 30.06.2017 issued under the GGST Act, 2017.
(C) In case of receipt of 'manufacturing services on physical inpu
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Bridgestone India Pvt. Ltd. Versus CGST, CC & CCE, Indore
Central Excise
2018 (10) TMI 388 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 30-7-2018
Excise Appeal No. 50610-50611 of 2018 – A/52780-52781/2018-EX[DB]
Central Excise
Mr. Anil Choudhary, Member (Judicial) And Mr. C L Mahar, Member (Technical)
Shri S Thirumalai, Advocate for the Appellants
Shri M R Sharma, AR for the Respondent
ORDER
Per: C L Mahar:
The brief facts of the matter are that the appellant-assessee is engaged in manufacture of excisable goods namely, tyres and tubes falling under Chapter 4011 and 4013 of Central Excise Tariff Act, 1985. As per the business model of appellant assessee, the manufactured tyres are sold to original equipment manufacturers as well as in the replacement market i.e. for general sale in the market. The appellant clears tyres from its manufacturing plant on payment of Central Excise duty on the transactional value to its various dealers in the market. A
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ct, 1944 for the extra excise duty paid by them on the clearance of tyres effected by them during the period January, 2016 to March, 2016. The Deputy Commissioner vide this Order in Original No. 714/DC/Refund/ Div I /2016-2017 dated 20.3.2017 rejected the refund claim on the ground that the appellants have not been able to satisfy the adjudicating authority on the issue of unjust enrichment to saying that it appears that the burden of excise duty has already been passed on to the customers and therefore, the appellants are not entitled for refund under section 11B(2) of the Central Excise Act. The appellant assessee feeling aggrieved by the above order in original have appealed to learned Commissioner (Appeals) who vide his order dated 30.9.2017 has rejected the appellants appeal and the appellant assessee are before us for allowing the refund of above mentioned amount. It has been the contention of the learned advocate that they have paid the Central Excise duty on the full value of t
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iscount as well as trade discounts on the basis of certain criterion is a general practice in the trade of tyres and the discounts are in a way used for promoting the sale of their products in the market. Learned advocate has also relied upon the decision of this Tribunal in the case of their own appeal being Final Order No. 51950-51951/2015-Ex(DB) dated 4.6.2015 wherein this Tribunal has held that;-
8. As regards the question of unjust enrichment, there is no dispute that the discounts have been passed on by the issue of credit notes. Once the credit notes are issued by the assessees to his dealers, the invoice price mentioned in the invoices issued earlier would stand reduced to that extent and in such a situation, the burden of proof would shift to the Department and it would be for the Department to establish that the credit notes issued are bogus. In the present case, there is no such evidence produced by the Department. In viewe of this, following the judgment of the Hon'ble Raj
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as Final Order No. 51950-51951/2015-Ex(DB) dated 4.6.2015 wherein the department was in appeal and it has been held on the same issue by this Tribunal that in this particular business model of the appellant assessee, no excise element is being retained by them, that is to say that benefit of reduced price are being passed on to the ultimate customers and therefore, there is no question of unjust enrichment.
7. As far as the present appeal is concerned, we find from the record of the appeal that for example; in one case the appellant assessee has sold a tyre of PSR 165/80 R14 S 248 to M/s. Laxmi Tyres, Pune at a price of Rs. 2953/- inclusive of Central Excise duty. The buyer namely, M/s. Laxmi Tyres, Pune has further sold the tyre of same specification to his buyer at a price of Rs. 2888/-. We therefore, feel that the appellant assessee has been passing on the benefit of trade discounts to their ultimate down stream buyers also.
8. Thus, it can be seen that though the appellant asses
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they are certainly entitled for refund of excess duty excess paid by them on the discount amounts returned by them to the dealers in the form of credit notes. While confirming the above opinion, we also take shelter of Hon'ble Supreme Court decision in the case of Commissioner of Central Excise, Madras vs. Addison & Co. Ltd. [ 2016 (339) ELT 177 (SC)] wherein it was observed as under:-
36. Except for a factual dispute about the genuineness of the certificate issued by the Chartered Accountant and the credit notes raised by the assessee regarding the return of the excess duty paid by the assessee, there is no dispute in this case of the duty being passed on to any other person by the buyer. As it is clear that the assessee has borne the burden of duty, it cannot be said that it is not entitled for the refund of the excess duty paid. In view of the facts of this case being different from Civil Appeal No. 7906 of 2002, the appeal preferred by the Revenue is dismissed.
10. In view of t
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In Re: Kandla Port Trust (Deendayal Port Trust)
GST
2018 (10) TMI 446 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 66 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 30-7-2018
GUJ/GAAR/ADM/2018/32 IN APPLICATION NO. Advance Ruling/SGST&CGST/2018/AR/25
GST
R.B. MANKODI AND G.C. JAIN MEMBER
Present for the applicant: Shri Hardik V Thacker, CA
The applicant Kandla Port Trust (Deendayal Port Trust – DPT), set up under the Major Port Trust Act, 1963, has referred to the provisions of Section 51 of the Central Goods and Services Tax Act, 2017 (herein after referred to as the 'CGST Act, 2017') where under the Government may mandate (i) a department or establishment of the Central Gove
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s and Services Tax Act, 2017 (herein after referred to as the 'GGST Act, 2017') will be applicable to it or not.
2. The applicant has raised following question for advance ruling –
Whether Deendayal Port Trust is liable to deduct TDS under section 51 of CGST Act, 2017 from the date of effective of the section 51.
3. We have considered the submissions made by the applicant in application for advance ruling as well as submissions made during the course of personal hearing.
4. Section 97(2) of the CGST Act, 2017 the GGST Act, 2017 empowers the Advance Ruling Authority to decide the issues, which are as follows :-
(a) classification of any goods or services or both;
(b) applicability of a notification issued under the provisions of this A
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der section 51 of the CGST Act, 2017 and the GGST Act, 2017?
6. The issue raised by the applicant do not fall in the category of Section 97(2) of the Acts. Whether the applicant is liable to deduct TDS under section 51 of the CGST Act, 2017 and the GGST Act, 2017 is not covered by Section 97(2) of the Acts.
7. This authority has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within the legal boundary mandated by the Act. As the issue 'whether the applicant is liable to deduct TDS under Section 51 of the CGST Act, 2017 and the GGST Act, 2017' is not covered
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In Re: Kandla Port Trust (Deendayal Port Trust)
GST
2018 (10) TMI 447 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 73 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 30-7-2018
GUJ/GAAR/ADM/2018/31 IN APPLICATION NO. Advance Ruling/SGST&CGST/2018/AR/23
GST
R.B. MANKODI AND G.C. JAIN MEMBER
Present for the applicant : Shri Hardik V Thacker, CA
The applicant Kandla Port Trust (Deendayal Port Trust – DPT), has submitted that it is providing various services like Pilotage, Berthing, Cargo Handling, Warehousing etc. in relation to import and export of goods at Port of Kandla. It is submitted that the applicant collects Port dues from port users and also collects other vessel and goods related charges like Port Dues, Demurrage, On-Board labour charges, Wharfage charges, Anchorage Charges etc. It is submitted that service is provided to dealers within the state and outside the state.
2. The applicant referred to provisions
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s or services or both;
(b) applicability of a notification issued under the provisions of this Act;
(c) determination of time and value of supply of goods or services or both;
(d) admissibility of input tax credit of tax paid or deemed to have been paid;
(e) determination of the liability to pay tax on any goods or services or both;
(f) whether applicant is required to be registered;
(g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.
No other issue can be decided by the Advance Ruling Authority and therefore the Acts limit the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2).
6.1 As per Section 9 of the CGST Act, 2017 and the GGST Act, 2017, CGST and SGST respectively is leviable on intra-State supplies of goods or services or both. Further, as per Sec
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ate or same Union Territory shall be treated as intra-State supply.
7. In view of the aforesaid statutory provisions, the place of supply of services of the applicant is required to be determined in order to determine whether IGST would be applicable or CGST and SGST would be applicable on port related services being provided by the applicant. Thus, the entire issue is intrinsically related to determination of 'place of supply' of service by the applicant.
8. The applicant has filed application for advance ruling wherein provisions of Sections 5, 7 and 12 of the IGST Act, 2017 have been referred. Thus, the applicant is well aware that the issue is related to 'place of supply'.
9. This authority has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within the legal boundary mandated b
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In Re: Kandla Port Trust (Deendayal Port Trust)
GST
2018 (10) TMI 448 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 85 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 30-7-2018
GUJ/GAAR/ADM/2018/30 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2018/AR/22)
GST
R.B. MANKODI AND G.C. JAIN MEMBER
Present for the applicant : Shri Hardik V Thacker, CA
The applicant Kandla Port Trust (Deendayal Port Trust – DPT), set up under the Major Port Trust Act, 1963, has submitted that it owns substantial amount of land at Gandhidham and Adipur location of Kutch District, which has been given on lease to various commercial and other organization for long time period, for which it had entered into lease agreements with various lessees long ago. It is submitted that the applicant revised rate of lease as per directions of Tariff Authority of Major Port, however, many lease holders have challenged the revised rate taking plea that it is against
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arty / lease holder, considering the fact that it may conclude after period of 2 or more years ?
4. We have considered the submissions made by the applicant in application for advance ruling as well as submissions made during the course of personal hearing.
5. Section 97(2) of the Central Goods and Services Tax Act, 2017 (herein after referred to as the 'CGST Act, 2017') and Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the 'GGST Act, 2017') empowers the Advance Ruling Authority to decide the issues, which are as follows :-
(a) classification of any goods or services or both;
(b) applicability of a notification issued under the provisions of this Act;
(c) determination of time and value of supply of goods or services or both;
(d) admissibility of input tax credit of tax paid or deemed to have been paid;
(e) determination of the liability to pay tax on any goods or services or both;
(f) whether applicant is required to be registered;
(g) whether any part
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also asked how is it possible for it to claim refund for GST paid out of pocket, if the matter / dispute is conclude in favour of lease holder after period of 2 or more years.
6.2 The issues raised by the applicant do not fall in the category of Section 97(2) of the Acts. Whether the applicant shall continue to pay GST on disputed claims do not require determination of any issue enumerated under Section 97(2) of the Acts. Further, the issue of refund claim in case of conclusion o dispute after more than 2 years, is also not covered by Section 97(2) of the Acts.
7. This authority has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within the legal boundary mandated by the Act. As the issue of 'refund claim' and 'whether the applicant shall continue to pay GST on disputed claims' are not covered by Secti
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