Author: admin_gst

Goods and Services Tax – Started By: – ARVIND GUPTA – Dated:- 16-2-2018 Last Replied Date:- 20-5-2018 – Dear Sir, Please guide that how can I file my GSTR-1 in the following situation, for which month GSTR-1 I will file and by what amount: 1.Invoice date: 31.12.2017 2. Invoice Amt: USD 10,000 3. Shipping Bill date: 25.01.2018 4. FOB Value as per shipping bill : UDS10,000 @ 63 i.e. ₹ 6,30,000/- 5. Bill of Lading : 03.02.2018 – Reply By Ganeshan Kalyani – The Reply = show the detail in Dec 2017. – Reply By ARVIND GUPTA – The Reply = Respected sir, if I give details in GSTR-1 in the Month of December then let me know the following points 1. What details are given in GSTR-3B return, the due date is 20th of Next Month but i could not know

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Goods and Services Tax – Started By: – UpendraKumar Diwan – Dated:- 16-2-2018 Last Replied Date:- 7-8-2018 – I had 1500 SQM land,did JDA 2013 with builder in 35% and 65%.The guideline value of land in 2001-02 was 1200/- per SQM.Now the duplexes are ready for possession of my 35% share i.e.the 3 duplex (constructed area of 108.82,120.7,110.5=340.02 SQM)in lue of the whole land.The guideline value are land=22000/- per SQM and RCC roof house is 32000/-per SQM.Can any body tell me :1.How much GST t

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Goods and Services Tax – Started By: – Anil Kumar – Dated:- 16-2-2018 Last Replied Date:- 20-5-2018 – Dear Sir,We are manufacturer and also do job work of distillation of solvents. All our materials supplied are through tanker and finished goods are also transported through tankers. earlier when service tax was in force we used to pay the GTA on reverse charge mechanism. My question now is whether we need to pay the GST on GTA transportation, if yes under reverse charge mechanism or at what percentage and if I pay, by when can I take credit of the paid GTA amount.Thanks and RegardsAnil Kumar M – Reply By Alkesh Jani – The Reply = Sir, In terms of Notification No.11/2017 -CT (Rates) Sl.No. 9(iii) and at Para (iii) of Notification No. 20/201

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rt agency. – Reply By CS SANJAY MALHOTRA – The Reply = I support views of Sh. Ganeshan ji. – Reply By KASTURI SETHI – The Reply = Sh.CS Sanjay Malhotra Ji, I agree with you. Thus it implies that I also agree with Sh.Ganeshan Kalyani Ji. – Reply By Anil Kumar – The Reply = Dear Sir,One more doubt is if it is within state it is CGST 2.5% and SGST 2.5%, and ITC credit can be taken immediately next month of the payment.Thank you all for the replies.RegardsAnil Kumar M – Reply By Praveen Nair – The Reply = Hi Anil, You can pay GST on RCM and can take of ITC in the same month. – Reply By Ganeshan Kalyani – The Reply = yes , if within State transaction then CGST + SGST . and yes credit can be taken in the same month. – Reply By Anil Kumar – The Re

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Goods and Services Tax – Started By: – Praveen Nair – Dated:- 16-2-2018 Last Replied Date:- 20-5-2018 – It was brought to notice by one of the exporter that the department is not processing the IGST refund on exports if drawback is claim on such exports. Do you think this is right and under what condition? – Reply By Alkesh Jani – The Reply = Sir, In this regards,Please refer 2nd Proviso to Section 54(3)(ii) of the CGST Act, 2017. A declaration to this effect forms part of FORM GST RFD-01A as well. I hope now it may clear for your. However, our experts may like to correct me, if mistaken. – Reply By KASTURI SETHI – The Reply = An assessee cannot avail double benefit. It is very much clear as replied by Sh.Alkesh Jani Ji. – Reply By Alkesh

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 16-2-2018 – The provisions in relation to compounding of offences are provided for in section 138 of the GST Act, 2017. Rule 162 of the GST Rules, 2017 deal with procedure for compounding of offences. Meaning of Compounding Compounding has not been defined in GST Act or Rules. However, Compounding means payment of monetary compensation or fine, instead of undergoing prosecution for an offence committed, which warrants such prosecution. Section 320 of the Code of Criminal Procedure defines compounding as to forbear from prosecution for consideration or any private motive. Aiyar s Law Lexicon defines it variously as arranging, coming to terms; condone for money . Compounding is thus, a legally recognized arrangement, whereby the person charged with an offence is offered the option of avoiding prosecution and imprisonment in lieu of monetary considerations by way of penalty; compounding is essentially a contract between th

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ds will be safe from inquiry (England) Oxford Law Dictionary, 5th Edn, 2003). Compounding is a compromise arrangement between administrator of statute and the person who has committed an offence. Compounding involves receipt of consideration in return of non-prosecution of person who has committed an offence (1997) 24 CLA 214 (CLB). Compounding results in dropping of prosecution proceedings and once the offence is compounded, penalty or prosecution proceedings cannot be taken up for same offence. Compounding order cannot be challenged by either of the parties and appeal against such order does not lie. Such matters cannot be revived or reopened. Compounding is not a right but discretion of the compounding authority. In State of Andhra v Ballamkonoda Venkata Subbaiah & Another 1956 (12) TMI 35 – ANDHRA PRADESH HIGH COURT , it was held that compounding of an offence at the request of the defaulter party is neither an agreement nor a contract. It is a sort of compromise between the tw

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ffences, as per proviso to section 138(1) of the GST Act, 2017 shall not apply in the following cases a) a person who has been allowed to compound once in respect of the specified offences under section 132(1)(a to f) and (l) related to such offences of the GST Act. b) a person who has been allowed to compound once in respect of any offence [other than those in clause (a) above] under the Act or under the provisions of any other SGST Act or IGST Act or UTGST Act in relation to supplies of value exceeding INR one crore; c) a person who has been accused of committing an offence under the Act which is also an offence under any other Act; d) a person who has been convicted for an offence under this Act by a court; e) a person who has been accused of committing an offence specified in clause (g) or clause (j) or clause (k) of sub-section (1) of section 132; and f) any other class of persons or offences as may be prescribed. Specified offences as mentioned in (a) above are offences mentioned

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obtains refund and where such offence is not covered under clauses (a) to (d); (f) falsifies or substitutes financial records or produces fake accounts or documents or furnishes any false information with an intention to evade payment of tax due under this Act; (g) obstructs or prevents any officer in the discharge of his duties under this Act; (h) acquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, or purchasing or in any other manner deals with, any goods which he knows or has reasons to believe are liable to confiscation under this Act or the rules made thereunder; (i) receives or is in any way concerned with the supply of, or in any other manner deals with any supply of services which he knows or has reasons to believe are in contravention of any provisions of this Act or the rules made thereunder; (j) tampers with or destroys any material evidence or documents; (k) fails to supply any information which he is

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of compounding shall be prescribed subject to minimum and maximum monetary limits. Both minimum and maximum amounts have been stipulated in law as under: (a) Minimum: Minimum amount not being less than INR 10,000 or fifty per cent of the tax involved, whichever is greater. (b) Maximum: Maximum amount not being less than INR 30,000 or one hundred and fifty per cent of the tax, whichever is greater. The compounding payment would be between the minimum of INR 10,000 or 50% of the tax involved, whichever is higher and would be subject to a maximum of INR 30,000 or 150% of the tax involved, whichever is higher. What does tax include The term tax shall include- the amount of tax evaded; or the amount of input tax credited wrongly availed or utilized or wrongly taken under: the provisions of GST Act, the State Goods and Services Tax Act, the Integrated Goods and Services Tax Act, or the Union Territory Goods and Services Tax Act, and cess levied under the Goods and Services Tax (Compensation

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GST – States – G.O.Ms.No.087 – Dated:- 16-2-2018 – REVENUE DEPARTMENT (COMMERCIAL TAXES-II) [G.O.Ms.No.087, Revenue (Commercial Taxes-II) 16th February, 2018.] NOTIFICATION In exercise of the powers conferred by section 146 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (Act No.13 of 2017), and in supersession of the notification of the Government issued in G.O.Ms.No.225, Revenue(CT-II) department, dated 22nd June, 2017, published in the Gazette of Andhra Pradesh Part-I Extraordinary, No.314, dated the 22nd June, 2017, except as respects things done or omitted to be done before such supersession, the Government hereby notifies www.gst.gov.in

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GST – States – G.O.Ms.No.086 – Dated:- 16-2-2018 – REVENUE DEPARTMENT (Commercial taxes-ii) [G.O.Ms.No.086, Revenue (Commercial Taxes-II), 16th February, 2018.] NOTIFICATION In exercise of the powers conferred by Section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) (hereafter in this Notification referred to as the said Act), the Government, on the recommendations of the Goods and Services Tax Council, hereby waives the amount of late fee payable by any registe

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GST – States – G.O.Ms.No.085 – Dated:- 16-2-2018 – REVENUE DEPARTMENT (COMMERCIAL TAXES-II) [G.O.Ms.No.085, Revenue (Commercial Taxes-II), 16th February, 2018.] NOTIFICATION In exercise of the powers conferred by Section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Goods and Services Tax Council, hereby waives the amount of late fee payable by any registe

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GST – States – G.O.Ms.No.084 – Dated:- 16-2-2018 – REVENUE DEPARTMENT (COMMERCIAL TAXES-II) [G.O.Ms.No.084, Revenue (Commercial Taxes-II), 16th February, 2018.] NOTIFICATION In exercise of the powers conferred by Section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Goods and Services Tax Council, hereby waives the amount of late fee payable by any registe

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GST – States – G.O.Ms.No.083 – Dated:- 16-2-2018 – REVENUE DEPARTMENT (COMMERCIAL TAXES-II) [G.O.Ms.No.083, Revenue (Commercial Taxes-II), 16th February, 2018.] NOTIFICATION In exercise of the powers conferred by Section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Goods and Services Tax Council, hereby waives the amount of late fee payable by any registe

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Andhara Pradesh Goods and Service Tax (Fifteenth Amendment) Rules, 2018 – GST – States – G.O.Ms.No.082 – Dated:- 16-2-2018 Notification – Circular

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2018 (4) TMI 1014 – CESTAT MUMBAI – TMI – CENVAT credit – Diesel Hydraulic Shunting Locomotive – time limitation – Held that: – The appellant have availed the credit in the month of June 2013 and thereafter they intimated to the department regarding the availment of credit on locomotive vide their letter dt. 6.8.2013 thereafter some correspondence were taken place between the department and the appellant – it is clear that they have not suppressed any fact as regard availment of credit of the locomotive therefore department should have issued the show cause notice within normal period of 1 year which the department failed to do so – extended period not invokable – appeal allowed – decided in favor of appellant. – E/87382/2017 – A/85588/201

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as taken in June 2013 and the intimation thereof was made to the department on 6.8.2013. Show cause notice was issued after normal period of 1 year despite the entire fact was disclosed to the department, therefore the demand is time barred. She submits that even on merit also credit is admissible in the light of the following judgments: (i) Jayaswal Neco Ltd. vs. CCE 2015 (319) ELT 247 (SC) (ii) Aditya Cement vs. U012008 (221) ELT 362 (Raj.) (iii) Ultratech Cement Ltd. vs. CC &CE 2016 (339) ELT 127 (Tri. Hyd) (iv) CCE, C & ST vs. Bhusan Steel Ltd. 2012 (286) ELT 745 (Tri. Kolkata) (v) Jindal Steel & Power Ltd. vs. CCE 2017 (352) ELT 235 (Tri-Del.) (vi) Hitachi Life & Solution India Ltd. Vs. CCE & ST 2014 (311) ELT 102 (

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.8.2013 thereafter some correspondence were taken place between the department and the appellant. The invoice on which the credit was availed was also submitted on 26.8.2013 however the show cause notice was issued after the normal period of 1 year i.e. on 14.1.2016. With the above correspondence of the appellant, it is clear that they have not suppressed any fact as regard availment of credit of the locomotive therefore department should have issued the show cause notice within normal period of 1 year which the department failed to do so. Therefore the extended period is not available to the department for demand of cenvat credite. Therefore I set aside the impugned order and allow the appeal on the ground of time bar without going into th

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GST – States – Trade Notice No. 20/2017-18 – Dated:- 16-2-2018 – OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS. GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001 C.No. IV(16)01/Trade Notice/HQ/Tech/2017-18 Trade Notice No. 20/2017-18 Dated 16.02.2018 Sub: Proper officer under Section 73 and of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 – Reg. Kind attention is invited to Circular No. 31/05/2018-GST dated 09.02.2018 issued under F.No.349/75/2017-GST (COPY ENCLOSED) by the Commissioner (GST) Government of India, Ministry of Finance, Department of Revenue, Central Board or Excise and

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ntral Tax has been prescribed in column (2) of the table mentioned at page No. 3 of the aforesaid Circular. 04. The Central Tax Officers of Audit Commissionerates and Director General of Goods and Services Tax Intelligence (hereinafter referred to as DGGSTI ) shall exercise the powers only to issue Show Cause Notices. A Show Cause Notice issued by them shall be adjudicated by the competent Central Tax Officer of Executive Commissionerate in whose jurisdiction the noticee is registered. 05. A Show Cause Notice issued by DGGSTI in which the principal place of business of the noticee fall in multiple Commissionerates and where the Central Tax and/or Integrated Tax (including cess) involved is more than ₹ 5 crores

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GST CUSTOMS RELATED WORK- Change in jurisdictional authority to handle work relating to Customs such as Brand rate fixation, Acceptance of B-17 Bond/LUT, EOUs, Duty free import at concessional rate, etc-Customs Notification No.03/2018-Customs (N.T.) dated 10.01.2018 Communication thereof – Customs – 06/2018 – Dated:- 16-2-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS, CHE1 NAh- IV RAJAJI SALAI, CUSTOM HOUSE, CHENNAI – 600001 Telephone: 25254259 – FAX: 044-25221861 www.chennaicustoms.gov.in Email : commr4-cuschn@nic.in (IS 15700:2005 (Sevottam) Certified) F.No.S.Misc.22/2018-AM (CH- IV) Dated: 16.02.2018 PUBLIC NOTICE NO: 06/2018 Sub: GST CUSTOMS RELATED WORK- Change in jurisdictional authority to handle work relating to Customs such as Brand rate fixation, Acceptance of B-17 Bond/LUT, EOUs, Duty free import at concessional rate, etc-Customs Notification No.03/2018-Customs (N.T.) dated 10.01.2018 Communication thereof-Reg. **

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officers of the Customs formations notified therein. 3. JURISDICTION: The Commissionerate of Customs-IV, Chennai shall be the jurisdictional Commissionerate to handle Customs work in respect of the jurisdiction of GST & Central Excise Commissionerates in the State of Tamil Nadu as detailed in the Annexure. 4. DRAWBACK BRAND RATE APPLICATION: The Brand Rate Fixation Cell (BRFC) headed by a Deputy/Assistant Commissioner of Customs has been formed w.e.f 21.08.2017 for fixation of brand rate of Customs duties in case of export of goods under section 75 of the Customs Act 1962. The following procedure is being followed at BRFC: a) The application for brand rate fixation along with documents is to be filed with the Deputy/Assistant Commissioner of Customs (BRFC) designated for this purpose. b) The application and the documents furnished by the applicants is being be verified by the verification cell. c) Based on the report furnished by the verification cell, the brand rate applications w

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s/ import at concessional rate of duty subject to end-use condition under Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, Execution of bond thereof, monitoring of proper utilization of the imported goods under concessional rate of duty and the demand of Customs duty in case of default. 6. This Public Notice is being issued so as to sensitize the trade and field formations about the contents of the aforesaid references and for complete details, the respective circulars/instructions may please be referred to in the CBEC's website www.cbec.gov.in. 7. The Trade & Industry Associations/Chambers of Commerce are requested to bring the contents of this Public Notice to the notice of all their members. 8. Difficulties, if any faced in the implementation of the reorganized customs structure as furnished in the Annexure to this Public Notice may please be brought to the notice of the undersigned, along with suggestions. (PRAKASH KUMAR BEHERA) COMMISISIONER OF CUSTOMS C

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e Taluk [d] Poonneri Taluk [iii] Tambaram Taluk of kancheepuram district [iv] ICD at stiperumbudur Taluk of kancheepuram district [v] continental shelf and exclusive economic zone of India facing the baseline in the state of tamilnadu as specified [vi] Chennai economic zone SI. NO. 12 of Table-2 to Notification No. 82/2017-Customs (N.T) dated 24.08.2017 substituted vide Notification No. 03/2018-Customs (N.T) dated: 10.01.2018 readwith SI. No. 4 of Annexure-A to public Notice No. 3/2018 dated 15.01.2018 issued by chied commissioner of customs Chennai customs Zone. 2 Chennai South The entire area jurisdiction of Chennai South excluding st. Thomas mount cantonment board 3 Chennai Outer Part of Chennai Outer detailed below: [i] Part of Tambaram division (Tambaram Taluk only) [ii] Part of Poonamallee division (Poonamallee Taluk only) [iii] Part of Gummidipoondi division (Gummidipoondi Taluk only) [iv] Part of Poonneri division (Poonneri Taluk & Ambattur Taluk only) – Circular – Trade No

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Goods and Services Tax – Started By: – Muraleedharan M – Dated:- 15-2-2018 Last Replied Date:- 27-8-2018 – Respected Sir,Whether we take ITC against Interior Work designing & Materials,Because, we are going to open a new office for our company. In which we are getting Invoices for Interior Consultancy, Materials, etc.,Kindly Guide me. Thanking You, – Reply By Alkesh Jani – The Reply = Sir, The interior designing services can be classified under SAC 998391, and same does not fall within the ambit of Section 17(5) of the CGST, Act, 2017. Therefore, you are eligible for ITC with regards to Interior designing work only and the cost of material should be reimbursed vide Invoice. Moreover, the material such as, AC, chairs, Table etc. should

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 15-2-2018 – Goods and Services Tax, though a major tax reform launched in India w.e.f. 1st July, 2017 with a big bang has not been free from roadblocks with around 100 writs filed in various courts in country. Taxpayers are facing interpretation and implementation issues in compliance with GST law provisions. In a few cases, courts have been even observed non-seriousness on the part of tax administration and even passed strictures. The problem with GST implementation has been of a sort of administrative and technical failure to cope up with the huge volume as well as putting the country on a technology platform (i.e., GST network or GSTN network) which is neither complete non subjected to adequate testing with data. It should have been ensured that the automated and electronic system of accepting tax returns based on self assessment functions smoothly. Another areas of concern are too frequent changes in rates, exemptio

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so, tax payer is not allowed to move the goods anywhere leading to halt of business activities. It was also not able to file the tax returns or pay tax or complete other compliances. That being so, payment of GST is delayed and tax payers are exposed to interest and penalty burden. This also results in possibility of non-availment of input tax credit by the taxpayer's clients/ customers which could have been avoided, had the proper systems been in place. The court thus observed: A tax like Goods and Services Tax was highly publicised and termed as popular. We had yet not seen a celebration of New Tax regime, but that has followed with great hue and cry. These celebrations mean nothing. The special sessions of Parliament or special or extraordinary meetings of Council would mean nothing to the assessees unless they obtain easy access to the website and portals. The regime is not tax friendly. We hope and trust that those in charge of implementation and administration of this law wil

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that the present state of affairs was not satisfactory. The court also observed / held as under: The digital systems do not work properly and that still Government insists on payment of late fee for delay in filing returns. Celebrations around GST and special sessions of Parliament or extraordinary meetings of GST Council mean nothing to assesses when the tax regime itself is not assessee-friendly. Image of the nation suffers due to the way GST Network is functioning. Commissioners cannot say that issues can be solved only by GST Council and that they cannot do anything. Court cannot be expected to administer the implementation of law. It is the executives duty to do so. A proper grievance redressal mechanism should be in place to ensure people do not have to come to court for such issues. It will be constrained to pass orders on the line of those passed by Allahabad High Court in Writ (Tax) No. 67 of 2018 dated 24.01.2018. Such directions will be passed for benefit of all taxpayers a

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en the portal within two weeks. In the event they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They will also ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained for use of the credit likely to be considered for the petitioner. The high court thus expressed its anguish and directed the responsible officers of GST to resolve glitches in GSTN functioning. The court emphasised that the focus need to be on sorting out problem in such big tax reform. Tax administration must wake up and put requisite mechanisms in place to preserve, prestige and reputation of country. This calls for an introspection by GST Council, the high powered committee to take decisions on GST, Ministry of Finance and GSTN and understand that this is just a reflection of state of affairs. What assessees cannot express has been aptly

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Goods and Services Tax – GST – By: – Bimal jain – Dated:- 15-2-2018 Last Replied Date:- 16-2-2018 – Dear Professional Colleague, No Cenvat credit admissible on outward transportation services from factory to buyer s premises We are sharing with you an important judgement of the Hon ble Supreme Court of India in the case of Commissioner of Central Excise & Service Tax Vs. Ultra Tech Cement Limited [ 2018 (2) TMI 117 – SUPREME COURT OF INDIA ] on the following issue: Issue: Whether Goods Transport Agency ( GTA ) services availed for transportation of goods from the place of removal to buyer s premises will be considered as input service within the ambit of Rule 2(l) of the Cenvat Credit Rules, 2004 ( the Credit Rules )? Facts & Background: During the period from January, 2010 to June 2010, M/s. Ultratech Cement Limited ( the Respondent ) availed Cenvat credit of Service tax paid on outward transportation of goods through a transport agency from their premises to the customer s p

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als), matter was decided in favour of the Respondent. The Commissioner (Appeals) allowed the appeal and held that the Respondent is eligible for availment of credit on GTA services on the outward freight from factory to customer s premises as per the Board s Circular 97/8/2007 dated August 23, 2007 ( the Board Circular ). Later on when the Department s appeal at CESTAT and High Court were dismissed, the Revenue filed an appeal to the Hon ble Supreme Court. Observation of the Hon ble Supreme Court: On thread bare analysis of definition of input service contained in Rule 2(l) of the Credit Rules, the Hon ble Supreme Court observed as under: Definition of input service makes it clear that only those services are included in Input services, which are used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal . The original definition of input service contained in Rule 2(l) of the

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s observed that the Adjudicating Authority was right in interpreting Rule 2(l) of the Credit Rules in the following manner: The two clauses in the definition of input service take care to circumscribe input credit by stating that service used in relation to the clearance from the place of removal and service used for outward transportation upto the place of removal are to be treated as input service. The first clause does not mention transport service in particular. The second clause restricts transport service credit upto the place of removal. When these two clauses are read together, it becomes clear that transport services credit cannot go beyond transport upto the place of removal. Extending the credit beyond the point of removal of the final product on payment of duty would be contrary to the scheme of the Credit Rules. Transportation is totally different activity from manufacture and this position remains settled by the judgment of Hon ble Supreme Court in the cases of Bombay Tyr

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is made applicable even in respect of post amendment cases, it would be violative of Rule 2(l) of the Credit Rules and such a situation cannot be countenanced. On the basis of the above discussion and observations, the Hon ble Supreme Court held that Cenvat credit on GTA services availed for transport of goods from the place of removal to buyer s premises was not admissible to the Respondent. Accordingly, the Revenue s appeal was allowed by restoring the Order-in-Original. Our Comments: This is indeed a game changer judgment for the entire trade, as the Hon ble Supreme Court has unsettled the matter by holding that no Cenvat credit will be allowed to the manufacturer in respect of GTA services availed on outward transportation of goods from the place of removal to buyer s premises post April 1, 2008 (Changes brought in definition of input service vide Notification No. 10/2008 – CE (NT) dated March 1, 2008). However, it is to be noted here that few of the manufacturers sell the final pr

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where property in goods passes on to the buyer is relevant to determine place of removal . Now, can we really say that place of removal is factory premises in case of FOR destination sales? Nonetheless, the recent decision of the Hon ble Supreme Court will act as precedent for deciding pending litigations of pre-GST era on the matter of availability of Cenvat credit on outward transportation services. Fortunately, the GST regime will not see such litigations to the extent it allows input tax credit on all input services used in the course or furtherance of business except the negative list items as specified in terms of Section 17(5) of the CGST Act, 2017. Hope the information will assist you in your Professional endeavours. In case of any query/ information, please do not hesitate to write back to us. – Reply By pankaj patwari – The Reply = It therefore translates that there cannot be any place of removal beyond factory or depo? When does the definition of place of removal wrt any ot

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2018 (2) TMI 1111 – GUJARAT HIGH COURT – 2018 (12) G. S. T. L. 300 (Guj.) – CENVAT credit – input service – outward transportation of final products from the place of removal – Rule 2(I)(ii) of CCR – Held that: – issue has been decided in the case of COMMISSIONER OF C. EX. & CUSTOMS Versus PARTH POLY WOOVEN PVT. LTD. [2011 (4) TMI 975 – GUJARAT HIGH COURT], where it was held that main body of the definition of term ‘input service’ is wide and expansive and covers variety of services utilized by the manufacturer. By no stretch of imagination can it be stated that outward transportation service would not be a service used by the manufacturer for clearance of final products from the place of removal – credit allowed – appeal dismissed – decided against Revenue. – Tax Appeal No. 2 of 2018 Dated:- 15-2-2018 – MR. AKIL KURESHI AND MR. B. N. KARIA, JJ. For The Appellant : Mr Sudhir M Mehta, Advocate ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Revenue is in appeal against the ju

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S.T.R. 4 in which it was observed as under: 18. Bearing in mind the above judicial pronouncements, if we revert back to the definition of the term input service , as already noticed, it is coined in the phraseology of means and includes . Portion of the definition which goes with the expression means, is any service used by the manufacturer whether directly or indirectly in or in relation to the manufacture of final products and clearance of final products from the place of removal. This definition itself is wide in its expression and includes large number of services used by the manufacturer. Such service may have been used either directly or even indirectly. To qualify for input service, such service should have been used for the manufacture of the final products or in relation to manufacture of final produce or even in clearance of the final product from the place of removal. The expression in relation to manufacture is wider than for the purpose of manufacture . The words and clea

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several decisions that the expression includes cannot be used to oust any activity from the main body of the definition if it is otherwise covered by the expression means . In other words, the expression includes followed by means in any definition is generally understood to be expanding the definition of the term to make it exhaustive, but in no manner can the expression includes be utilized to limit the scope of definition provided in the main body of the definition. To our mind this was also not the intention of the Legislature in the present case. 20. There, of course, are certain areas which still remain to be cleared. It was vehemently contended before us by the counsel for the Revenue that later portion of the definition which provides for the inclusion clause limits the outward transportation service up to the place of removal. That being so, according to them, the outward transport service utilized by the manufacturer beyond the place of removal would not qualify as an input s

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2018 (2) TMI 1296 – KERALA HIGH COURT – [2018] 2 GSTL 119 (Ker) – Release of detained goods – the issue covered by the decision in the case of M/s Indus Towers Limited Versus The Assistant State Tax Officer [2018 (1) TMI 1313 – KERALA HIGH COURT], where it was held that The detention of goods merely for infraction of the procedural Rules in transactions which do not amount to taxable supply, is without jurisdiction.
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The first respondent is directed to release the goods covered by Ext.P5 n

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2018 (2) TMI 1315 – GUJARAT HIGH COURT – TMI – Whether the penalty under Rule 15(2) Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 which is mandatory in nature can be waived by the CESTAT?
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Held that: – the Tribunal noted that there were different views of the High Court on the issue of taxability itself – The judgement of the Tribunal seems to be suggesting that the issue itself was not free from doubt. In any case, there is no establishment of allegations of willful fraud on the part of the assessee.
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Appeal dismissed. – Tax Appeal No. 1036 of 2017 Dated:- 15-2-2018 – MR. AKIL KURESHI AND MR. B. N. KARIA, JJ. For The Appellant : Mr Sudhir M Mehta, Advocate ORAL ORDER (PER : HONOURABLE MR.JUSTI

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2018 (2) TMI 1316 – GUJARAT HIGH COURT – 2018 (13) G. S. T. L. 261 (Guj.) – Interpretation of statute – suo moto re-credit – Whether in the facts and circumstances of the case and law, the Hon'ble Tribunal has committed substantial error of law in allowing the Appeal of the Respondent and in interpreting provision of Sec. 11 B of Central Excise Act 1944, by allowing to the Respondent to avail suomotu recredit of cenvat, by acknowledging it as only adjustment of books of entry?
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Held that: – this was not the case of the assessee suomotu availing recredit but a case of mere correction of incorrectly made entries on the very same day – issue is completely factual – appeal dismissed. – Tax Appeal No. 24 of 2018 Dated:- 15-2-2018 – MR. AK

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he Appellants after reversal of CENVAT Credit on 30.09.2010 on the same date, availed the credit again which the learned Advocate for the Appellant claims to have reversed earlier erroneously and there is no dispute on the admissibility of credit in the impugned order. Therefore, it is not a question of taking suo moto recredit of the reversed amount over a period of time without filing the refund claim, but adjustment of books of entry on the same day, by way of correction in the books of accounts and that too before filing the monthly Return. In these circumstances, the observations of the Tribunal in the case of S. Subramanyan & Co (supra) is squarely applicable to the facts of the present case and the principle laid down by the Larg

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2018 (4) TMI 472 – CESTAT HYDERABAD – TMI – Refund claim – unjust enrichment – case of Revenue is that the ground of unjust enrichment having not been considered by the First Appellate Authority in it is correct prospective – Held that: – the First Appellate Authority has come to a correct conclusion as to satisfaction of unjust enrichment by the respondent herein – the Chartered Accountant has categorically stated that the respondent (assessee) has been carrying on an amount of ₹ 6,80,974/- in the balance sheet under the “excise duty receivable” – the First Appellate Authority was correct in holding that the respondent herein has satisfied the condition of there is no unjust enrichment – refund allowed – appeal dismissed – decided against Revenue. – Appeal No. E/30052/2018 – A/30360/2018 – Dated:- 15-2-2018 – Mr. M. V. Ravindran., Member (Judicial) Shri Arun Kumar, Deputy Commissioner (AR) for the Appellant. Shri M. Rajendran, Advocate for the Respondent. ORDER [Order per: M. V

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payment of duty on being pointed out by the departmental audit informing that re-packing of the damaged goods does not amount to manufacture and as such the credit availed in respect of such goods was irregular; apart from the payment made by the appellants during audit intervention, a show cause notice was issued proposing duty demand of ₹ 29,20,709/-; the notice was adjudicated by confirming the duty demand proposed in the notice by the Joint Commissioner Customs, Central Excise and Service Tax, Hyderabad-I Commissionerate in OIO No. 21/2014 CE dated 13.10.2014; on an appeal filed by the appellants to this forum, my Learned Predecessor allowed the appeal in OIA No. HYD-EXCUSMD- AP2-0048-17-18-CE dated 11.09.2017, OIA No. HYD-CE-001- APP-047-15-16 CE dated 27.01.2016 while setting aside the order impugned therein. Consequently, the appellants filed the refund claim with the lower authority claiming the deposit made by them at the time of departmental intervention. A show cause n

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the First Appellate Authority is in error in holding that provisions of Section 11B (2) of the Central Excise Act will not applicable in this case as the refund can be sanctioned in respect of duty and credit paid on input services. It is his submission that the said provision would apply, in the case in hand. It is his further submission the respondent in this case has not passed the hurdle of unjust enrichment even going by Chartered Accountant Certificate, which was produced as it did not indicate period for which the amount has been shown as receivable. It is his further submission the judgment of the Hon ble High Court of Gujarat in the case of Ruchi Soya Industries Ltd., [2016 (336) ELT 423] which states that principles of unjust enrichment are applicable to every case of refund irrespective of reasons for claiming refund, will cover the issue in favour of Revenue. 7. On careful consideration of submissions made by both sides, I find that the Revenue in this case is challenging t

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it reversed during 2010 as evidenced by the documents submitted and also the applicable interest paid thereon. The debit entry made in their CENVAT account was not on account of utilization of the said credit for payment of duty but just a reduction in their credit balance made on being pointed out by the department. Such reversal occurred after the clearance of the impugned goods and thus established no linkage with any clearance of goods. This being the case, the debit entry made in the CENVAT Account of the appellants does not represent any duty, the question of passing on of incidence to any other person does not arise at all. It can be seen from the above reproduced findings, the First Appellate Authority has come to a correct conclusion as to satisfaction of unjust enrichment by the respondent herein. I perused the Chartered Accountant s Certificate and which was produced before the lower authorities, I find that the Chartered Accountant has categorically stated that the responde

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GST – States – G.O.Ms. NO.82 – Dated:- 15-2-2018 – GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT NOTIFICATION G.O.Ms. NO.82, DATED 15-2-2018 In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government hereby makes the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, issued in G.O.Ms.No.227, Revenue (CT-II) Dept., Dated 22-6-2017 as subsequently amended namely,- (1) These rules may be called the Andhra Pradesh Goods and Services Tax (Fifteenth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall be deemed to have come into force with effect on and from 23rd January, 2018. 2. In the Andhra Pradesh Goods and Services Tax Rules, 2017,- (i) in rule 3, in sub-rule (3A), for the words "ninety days", the words "one hundred and eighty days" shall be substituted; (ii) with effect from 1st January, 2018, in rule 7, in t

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ons of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter. (2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Andhra Pradesh Gazette by the organising State, whichever is higher. (b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Andhra Pradesh Gazette by the organising State, whichever is higher. Explanation:- For the purposes of this sub-rule, the expressions- (a) "lottery run by State Governments" means a lottery not allowed to be sold in any State other than the organizing State; (b) "lottery authorised by State Governments" means a lottery which is authorised to be sold in State(s) other than the organising State also; and (c) "Organising State" has the same meaning as assig

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s in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and (c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India."; (vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:- (i) name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor; (ii) a

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ccompany transport of goods.- The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46,46A or 49, in a case where such person is not required to carry an e-way bill under these rules."; (ix) with effect from the 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely:- "(4A) In the case of supplies received on which the supplier has availed the benefit of the Government notification vide G.O.Ms. No. 496, Revenue (CT-II) Department dated the 3rd November, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of the Government notification vide G.O.Ms. No 597, Revenue(CT-II) dated the 12th December, 2017 or Notification No. 4

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uot;relevant export invoices", the words "relevant export invoices in respect of export of goods" shall be substituted; (c) in sub-rule (3), for the words "the system designated by the Customs shall process the claim for refund", the words "the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods " shall be substituted; (d) for sub-rule (9), the following sub-rules shall be substituted, namely:- "(9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provisions of rule 89". (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Government notification vide G.O.Ms. No. 496, Revenue(CT-II) department dated the 3rd

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ment of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal: Provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation1. – For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in the Government notification vide G.O.Ms. No.457, Revenue (CT-II) depa

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he supplier or the recipient, who shall furnish, on the common portal, the- (a) information in Part B of FORM GST EWB-01; and (b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be. (3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01: Provided that the registered person or, the transporter, as the case may be may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees: Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transp

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ts covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. (5) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01: Provided that where the goods are transported for a distance of less than ten kilometers within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01, or th

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T EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GSTEWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods: Provided that where the goods to be transported are supplied through an e-commerce operator, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator. (8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1: Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available. (9) Where a

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ay, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01. Explanation.-For the purposes of this rule, the "relevant date" shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours. (11) The details of e-way bill generated under sub-rule (1) shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01has been furnished

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ation to an inland container depot or a container freight station for clearance by Customs; (d) in respect of movement of such goods and within such areas in the state and for values not exceeding such amount as the Chief Commissioner , in consultation with the Chief Commissioner of Central Tax may notify; (e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India, Extraordinary part II, section 3,sub-section (i), vide number G.S.R 674 (E) as amended from time to time; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and (g) where the goods being transported are treated as no supply under Schedule III of the Act. Explanation. – The facility of generation and cancellation of e-way bill may al

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by any other" shall be substituted; (xiv) in FORM GST RFD-01A, (a) after Statement 1A, the following Statements shall be inserted, namely:- "Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10-11) No. Date Value Taxable value Amt. No. Date 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr. No. Invoice details Goods/Services (G/S) Shipping bill/Bill of export EGM Details BRC/FIRC No. Date Value Port code No. Date Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 "; (b) after Statement 3A, the following Statement shall be inserted, namely:- "Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ un

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upees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry. 3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number. 4. Place of Delivery shall indicate the PIN Code of place of delivery. 5. Reason for Transportation shall be chosen from one of the following:- Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use FORM GST EWB-02 (See rule 138) Consolidated E-Way Bill Consolidated E-Way Bill No. : Consolidated E-Way Bill Date : Generator : Vehicle Number : Number of E-Way Bills E-Way Bill Number "; (xvi) with effect from 1st February, 2018, in FORM GST EWB-03, for the letters "UT", at both places where they occu

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Customs – F. No. 450/119/2017-Cus IV – Dated:- 15-2-2018 – F. No. 450/119/2017-Cus IV Government of India Ministry of Finance Department of Revenue (Central Board of Excise & Custom) New Delhi, Dated. 15 February, 2018 To, All Principal Chief Commissioners of Customs, All Chief Commissioners of Customs/ Customs (Preventive), All Chief Commissioners of Customs and Central Excise. Sir, Sub:- FAQs related to IGST Refund-reg. Board has been continuously receiving representations from exporters

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Goods and Services Tax – Started By: – Dinesh Biyanee – Dated:- 14-2-2018 Last Replied Date:- 20-2-2018 – what is the SAC code for Director sitting fees – Reply By Alkesh Jani – The Reply = Sir, According to my point of view it can be classified under SAC code 998311. As the Director service is not specifically classified. I invite experts to correct me if mistaken. – Reply By KASTURI SETHI – The Reply = I am also of the same view. – Reply By Ganeshan Kalyani – The Reply = i am also of the same

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