Author: admin_gst

2018 (2) TMI 1398 – CESTAT NEW DELHI – TMI – CENVAT credit – bags and barrels arising in the course of manufacture, not usable – applicability of Rule 6(1) of Cenvat Credit Rules 2004 – Revenue is of the view that on the said bags and barrels, the appellant is required to pay an amount equal to 6% of the value of said goods in terms of explanation to Rule 6(1) of Cenvat Credit Rules 2004 – Held that: – The provision of Rule 6 are applicable where the assessee is manufacturing dutiable as well as exempted goods – The appellant is not manufacturing these bags or barrels, therefore, Rule 6(1) or explanation thereto is not applicable to the facts of this case – appeal allowed – decided in favor of appellant. – E/51856/2017-SM – A/50554/2018-SM

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barrels, the appellant is required to pay an amount equal to 6% of the value of said goods in terms of explanation to Rule 6(1) of Cenvat Credit Rules 2004. The matter was adjudicated, the demands proposed in the show cause notice was confirmed. Against the said order, the appellant is before me. 3. The ld. Counsel for the appellant submits that the provisions of the Rule 6(1) of Cenvat Credit Rules are not applicable to the facts of this case. As the bags and barrels were not resulted out of their manufacturing activity, therefore, provisions of Rule 6(1) or explanation thereof are not applicable to the facts of the case. He also took the support of the decision of the Hon ble Apex Court in the case of CCE Vs. West Coast Industrial Gases L

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r for provision of exempted services and the credit not allowed shall be calculated and paid by the manufacturer or the provider of output service, in terms of the provisions of sub-rule (2) or sub-rule (3) as the case may be: Provided that the CENVAT credit on inputs shall not be denied to job worker referred to in rule 12AA of the Central Excise Rules, 2002, on the ground that the said inputs are used in the manufacture of goods cleared without payment of duty under the provisions of that rule. 7. The provision of Rule 6 are applicable where the assessee is manufacturing dutiable as well as exempted goods. The appellant is not manufacturing these bags or barrels, therefore, Rule 6(1) or explanation thereto is not applicable to the facts o

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GST – States – G.S.R.9/P.A.5/2017/S.164/Amd.(10)/2018 – Dated:- 7-2-2018 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 7th February, 2018 No. G.S.R.9/P.A.5/2017/S.164/Amd.(10)/2018.-In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:- RULES 1. (1) These rules may be called the Punjab Goods and Services Tax (Second Amendment) Rules, 2018. (2) Unless otherwise specified, they shall come into force on and with effect from the 29th December, 2017. 2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) The Unique Iden

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section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula – Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover Where, – (A) "Refund amount" means the maximum refund that is admissible; (B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; (C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both; (D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of se

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of supplies received on which the supplier has availed the benefit of notification S.O.86/P.A.5/2017/S.147/2017 dated the 14th 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 notification S.O.88/P.A.5/2017/S.11/2017 dated the 14th November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. . 5. In the said rules, in rule 95, – (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- (1) Any person eligible to claim refund of tax paid by him on his inward sup

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, 2017 or notification No. S.O.88/P.A.5/2017/S.11/2017 dated the 14th November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017. . 7. In the said rules, for FORM GST REG-10, the following form shall be substituted, namely:- Form GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. Part -A (i) Legal name of the person (ii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (iii) Name of the Authorised Signatory (iv) Email Address of the Authorised Signatory (v) Name of the representative appointed in India, if any (a) Permanent Account Number of the representative in India (b) Email Address of the representative in India (c) Mobile Number of the representative in India (+91) Note- Relevant information submitted above is

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nd belief and nothing has been concealed therefrom. I, _ …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature Place: Name of Authorised Signatory: Date: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of t

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g the Account No., Name of the Account Holder, MICR and IFSC and Branch details. 4. Scanned copy of documents regarding appointment as representative in India, if applicable 5. Authorisation Form:- For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. Full Name Designation/Status Signature 1. Acceptance as an authorised signatory I <<(Name of

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ue identity number shall submit the application electronically" the words "Every person required to obtain a unique identity number shall submit the application electronically or otherwise." shall be substituted. 9. Substitution of FORM GSTR-11.- For FORM GSTR-11 of the said rules, the following shall be substituted, namely:- Form GSTR -11 [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN) Year Tax Period 1. UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has

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Bank Account Number b. Bank Account Type c. Name of the Bank d. Name of the Account Holder/Operator e. Address of Bank Branch f. IFSC g. MICR 8. Verification I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government. Date: Place: Signature of Authorised Signatory: Name: Designation / Status Instructions 1. Application for refund shall be filed on quarterly basis. 2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11. 3. There will be facility to edit the refund amount as per eligibility. 4. Requisite cer

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GST – States – S.O. 6/P.A.5/2017/S.148/2018 – Dated:- 7-2-2018 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 7th February, 2018 No. S.O. 6/P.A.5/2017/S.148/2018.-In supersession of the Government of Punjab, Department of Excise and Taxation, Notification No. S.O. 90/P.A.5/2017/S.148/2017 dated the 28th November, 2017 and in exercise of the powers conferred by section 148 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, except as respects things done or omitted to be done before such supersession, is pleased to notify the registered persons havin

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GST – States – S.O.7/P.A.5/2017/S.128/2018 – Dated:- 7-2-2018 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 7th February, 2018 No. S.O.7/P.A.5/2017/S.128/2018.-In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereafter in this notification referred to as the said Act), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendati

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2018 (4) TMI 347 – ALLAHABAD HIGH COURT – 2018 (11) G. S. T. L. 32 (All.) – Seizure of goods – UPGST Act – It is the contention of the petitioner that he has not violated any provision of the UPGST Act – Held that: – subject to deposit of security other than cash or bank guarantee or in the alternative indemnity bond, equal to the value of tax and penalty, to the satisfaction of seizing authority, the goods of the petitioner along with the vehicle bearing registration number PB23T- 4366 may be released forthwith – petition disposed off. – Writ Tax No. – 134 of 2018 Dated:- 7-2-2018 – Ms. Bharati Sapru And Mr. Neeraj Tiwari, JJ. For The Petitioner : Nitin Kesarwani,Murari Mohan Rai For The Respondent : C.S.C.,A.S.G.I. ORDER The petitioner

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GST – States – 01/2017-18-GST – Dated:- 7-2-2018 – Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji – Goa – 403001 CCT/26-4/2017-2018/5138 CIRCULAR (No. 01/2017-18-GST) Dated: 7th February, 2018 Subject: – regarding. Supply of lottery has been treated as supply of goods under the Goa Goods and Services Tax (Goa GST) Act, 2017. 2. Accordingly, based on the recommendation of the GST Council, the GST rate for supply of lottery has been notified under relevant GST rate notification relating to Goa GST/ IGST/ CGST. However, entries in the respective notifications mention classification for lottery as – . 3. In this connection, references have been received, inter-alia, stating that due to discrepancy in code allotted, i

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GST – States – 02/2017-2018-GST – Dated:- 7-2-2018 – Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji – Goa – 403001 CCT/26-4/2017-2018/5139 Dated: 07th February, 2018 CIRCULAR (No. 02/2017-2018-GST) Subject: System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B – regarding. Sections 37, 38 and section 39 of the Goa Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') read with rules 59, 60 and 61 of the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the Rules') require every registered person to furnish details of outward supplies made in a month in FORM GSTR-1, details of inward supplies received in a month in FORM GSTR-2 and a return in FORM GSTR-3 by the 10th, 15th and 20th of the next month respectively. Keeping in view that taxpayers may face certain issues in the initial days after the introduction of GST, the GST Council extended the date for filing o

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would be carried out in accordance with the provisions of sub-rule (6) of rule 61 of the Rules. 4. The detailed procedure for reconciliation of information furnished in FORM GSTR-3 and FORM GSTR-3B is detailed in succeeding paras. Furnishing of information in FORM GSTR- 1 & FORM GSTR-2: 5. It may be noted that after the registered person has filed his return in FORM GSTR-3B and the statement of outward supplies in FORM GSTR-1, the inward supplies shall be auto drafted for all registered persons (corresponding recipients of supply) and made available to them in FORM GSTR-2A as per sub-rule (3) of rule 59 of the Rules. FORM GSTR-2A is the exact replica of FORM GSTR-2 containing only those details that are auto-populated from the details furnished in FORM GSTR-1 by the corresponding suppliers. Based on the details communicated in FORM GSTR-2A, the registered person shall prepare the statement of inward supplies in FORM GSTR-2 by:- a. adding, deleting or modifying the invoice level de

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ave been under reported or excess reported in FORM GSTR-3B, the same may be correctly reported in the FORM GSTR-1. Similarly, if the details of inward supplies or the eligible ITC have been reported less or more than what they should have been, the same maybe reported correctly in the FORM GSTR-2. This will get reflected in the revised output tax liability or eligible ITC, as the case may be of the registered person. The details furnished in FORM GSTR-1 and FORM GSTR-2 will be auto-populated and reflected in the return in FORM GSTR-3 for that particular month. Action on the system-based reconciliation: 7. After the registered person has furnished the statement of inward supplies in FORM GSTR-2 by the extended date, the common portal shall auto-draft Part-A of the return in FORM GSTR-3 for the said month based on the information furnished in FORM GSTR-1 and FORM GSTR-2. Based on the revised figures of output tax liability and eligible input tax credit, Table 12 of Part B of FORM GSTR-3

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of taxes, in accordance with the mandate of clause (b) of sub-rule (6) of rule 61. As the tax payable in column (2) of Table 12 of FORM GSTR-3 is more than what was shown in FORM GSTR-3B, the additional amount of tax payable can be paid by debiting the electronic cash or credit ledger as per the provisions contained in section 49 of the Act along with applicable interest on delayed payment of tax starting from 26th day of August, 2017 till the date of debit in the electronic cash or credit ledger. If the eligible ITC claimed by the person in FORM GSTR-2 is less than the ITC claimed and utilised by the registered person in FORM GSTR-3B, the same would be added to his output tax liability and shall have to be paid by him along with interest by debiting the electronic cash or credit ledger as per the provisions contained in section 49 of the Act before submitting the return in FORM GSTR-3 to complete the process. It may be noted that where the transitional credit as declared in FORM GST

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TR-1 and FORM GSTR-2 is less than the output tax liability as per the details furnished in the FORM GSTR-3B and the same is not offset by a corresponding reduction in the input tax credit to which he is entitled, the excess shall be carried forward to the next month's return to be offset against the output liability of the next month by the taxpayer when he signs and submits the return in FORM GSTR-3. However, simultaneously, if there is a decrease in the eligible input tax credit, the same will be adjusted against the above mentioned reduction in output tax liability and the balance, if any, of the reduction in output tax liability shall be carried forward to the next month's return to be offset against the output liability of the next month. Submission of GSTR-3B without payment of taxes: 11. Where, for some reasons, the registered person has only submitted the return in FORM GSTR-3B and has not made the payment of taxes by debiting the same from his electronic cash or credit

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ayment was not made on or before the due date, the registered person shall be liable for payment of interest on delayed payment of tax starting from 26th day of August, 2017 till the date of debit in the electronic cash and / or credit ledger. No late fee, however, would be levied for late filing of return in terms of section 47 of the Act, in accordance with the recommendation of the GST Council, as notified vide Notification No. 38/1/2017Fin(R&C)(14)/2406 dated 21/09/2017 published in the Extraordinary Official Gazette Series 1 No. 25 dated 21/09/2017. Processing of information furnished: 13. After submission of the information in FORM GSTR-1 and FORM GSTR-2, the process of matching as per section 41, 42 and 43 of the Act read with rules 69 to 76 of the Rules shall be carried out as if these details were submitted in the regular course. Any amendment in the details furnished in FORM GSTR-1 and GSTR-2 shall be done following the procedure laid down under subsection (3) of section

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GST – States – 06/2017-2018-GST – Dated:- 7-2-2018 – Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji – Goa – 403001 CCT/26-4/2017-2018/5143 Dated: 7th February, 2018 CIRCULAR (No. 06/2017-2018-GST) Subject: Clarification regarding applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]- Regarding. Briefly stated, references have been received related to applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]. 2. In this context, LAB manufacturers have stated that they receive superior Kerosene oil (SKO) from, a refinery, say, Indian Oil Corporation (IOC). They extract n-Paraffin (C9-C13 hydrocarbons

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owards extraction of Normal Paraffin, which is used in the manufacturing of LAB. In this transaction consideration is paid by LAB manufactures only on the quantity of retained SKO (n-paraffin). 4. In this context, the GST Council recommended for issuance of a clarification that in this transaction GST will be payable by the refinery on the value of net quantity of superior kerosene oil (SKO) retained for the manufacture of Linear Alkyl Benzene (LAB). 5. Accordingly, it is here by clarified that, in aforesaid case, GST will be payable by the refinery only on the net quantity of superior kerosene oil (SKO) retained for the manufacture of Linear Alkyl Benzene (LAB). Though, refinery would be liable to pay GST on such returned quantity of SKO,

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Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU)/Electronic Hardware Technology Park (EHTP) Unit/ Software Technology Park (STP) Unit/Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of Goa Goods and Services Tax Act, 2017 – GST – States – 08/2017-2018-GST – Dated:- 7-2-2018 – Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji – Goa – 403001 CCT/26-4/2017-2018/5145 Dated: 7th February, 2018 CIRCULAR (No. 08/2017-2018-GST) Subject – Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU)/Electronic Hardware Technology Park (EHTP) Unit/ Software Technology Park (STP) Unit/Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of Goa Goods and Services Tax Act, 2017 – reg. In accordance with the decisions taken by the GST Council to resolve certain difficulties being faced by exporters post GST, it has been decided that supplies of good

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/1/2017-Fin(R&C)(26)/3640 dated 02nd November, 2017, the following procedure and safeguards are prescribed- (i) The recipient EOU / EHTP / STP / BTP unit shall give prior intimation in a prescribed proforma in Form-A (appended herewith) bearing a running serial number containing the goods to be procured, as pre-approved by the Development Commissioner and the details of the supplier before such deemed export supplies are made. The said intimation shall be given to- (a) the registered supplier; (b) the jurisdictional GST officer in charge of such registered supplier; and (c) its jurisdictional GST officer. (ii) The registered supplier thereafter will supply goods under tax invoice to the recipient EOU / EHTP / STP / BTP unit. (iii) On receipt of such supplies, the EOU / EHTP / STP / BTP unit shall endorse the tax invoice and send a copy of the endorsed tax invoice to- (a) the registered supplier; (b) the jurisdictional GST officer in charge of such registered supplier; and (c) its j

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the month, shall be provided to the jurisdictional GST officer, each month (by the 10th of month) in a CD or Pen drive, as convenient to the said unit. 3. The above procedure and safeguards are in addition to the terms and conditions to be adhered to by a EOU / EHTP / STP / BTP unit in of the Foreign Trade Policy, 2015- 20 and the duty exemption notification being availed by such unit. 4. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the undersigned. (Dipak M. Bandekar) Commissioner of State Tax Note: Similar circular is issued under Central Goods and Service Tax Act, 2017 by GST Policy Wing, Central Board of Excise and Customs, Dept. of Revenue, Ministry of Finance, GOI vide Circular No. 14/14/2017-GST dated 06th November, 2017. Form – A (Intimation for procurement of supplies from the registered person by Export Oriented Unit (EOU)/E1ectronic Hardware Technology Park (EHTP) Unit/ Software Technology Park (STP) unit/ Bio-Techno

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& Services Tax Identification Number(GSTIN)). Such supplies on receipt would be used in manufacturing of goods or rendering services by us. We would also abide by procedure set out in Circular no……………. dated . Signatures of the owner of EOU/EHTP/STP/BTP unit or his Authorised person To: 1. The GST officer having Jurisdiction over the EOU/EHTP/STP/BTP unit. 2. The GST officer having Jurisdiction over the registered person intending to supply the goods. 3. The registered person intending to supply goods to EOU/EHTP/STP/BTP unit. For the month of………………… FORM- B Form to be maintained by EOU/EHTP/STP/BTP unit for the receipt, use and removal of goods received under deemed export benefit under section 147 of CGST Act,2017 read with Notification No. 48/2017-Central Tax dated 18.10.2017. (as per Circular………..dated………….) Name of EOU/EHTP/STP/BTP unit and addr

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GST – States – 09/2017-2018-GST – Dated:- 7-2-2018 – Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji – Goa – 403001 CCT/26-4/2017-2018/5146 Dated: 7th February, 2018 CIRCULAR (No. 09/2017-2018-GST) Subject: Clarifications regarding applicability of GST and availability of ITC in respect of certain services. Clarification with regard to certain issues are as under:  Sl.No. Issue Comment 1. Is GST applicable on warehousing of agricultural produce such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (de-husked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc.? 1. As per GST notification No. 38/1/2017-Fin(R&C)(11/2017-Rate), dated 30.06.2017, at Sl.No. 24 and notification No. 38/1/2017-Fin(R&C)(12/2017-Rate) Sl.No. 54, published in Extraordinary Official Gazette No. 3, Series 1 No. 13 dated 30.06.2017, the GST rate on loading, unloading packing, storage or warehousing of agricultur

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offee beans. 5. Similarly, processing of sugarcane into jaggery changes its essential characteristics. Thus, jaggery is also not an agricultural produce. 6. Pulses commonly known as dal are obtained after dehusking or splitting or both. The process of dehusking or splitting is usually not carried out by farmers or at farm level but by the pulse millers. Therefore pulses (dehusked or split) are also not agricultural produce. However whole pulse grains such as whole gram, rajma etc. are covered in the definition of agricultural produce. 7. In view of the above, it is hereby clarified that processed products such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (dehusked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc. fall outside the definition of agricultural produce given in notification No. 38/1/2017-Fin(R&C)(11/2017-Rate) and 38/1/2017-Fin(R&C)(12/2017-Rate) dated 30.06.2017, published in Extraordinary Of

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stock transfers between distinct persons as specified in section 25 of the Goa GST Act, notwithstanding that credit of input tax charged on consumption of such goods is not allowed for supply of service of transport of passengers by air in economy class at GST rate of 5%. 3. 3. Is GST leviable on General Insurance policies provided by a State Government to employees of the State government/ Police personnel, employees of Electricity Department or students of colleges/ private schools etc. (a) where premium is paid by State Government and (b) where premium is paid by employees, students etc.? It is hereby clarified that services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory are exempt from GST under Sl. No. 40 of notification No. 38/1/2017-Fin(R&C)(12/2017-Rate) dated 30.06.2017, published in Extraordinary Official Gazette No. 3, Series 1 No

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GST – States – 11/2017-2018-GST – Dated:- 7-2-2018 – Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji – Goa – 403001 CCT/26-4/2017-2018/5148 Dated: 7th February, 2018 CIRCULAR (No. 11/2017-2018-GST) Subject: Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics – regarding. Doubts have been raised regarding the restrictions of refund of unutilized input tax credit of GST paid on inputs to manufacturer exporters of fabrics [falling under chapters 50 to 55 and 60 and headings 5608, 5801, 5806] under GST. 2.1 The matter has been examined. In this context, sub-section 3 of section 54 of the Goa Goods and Service Tax Act, 2017 (hereinafter referred as Goa GST Act

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fficial Gazette No. 3 , Series I No. 13 dated 30th June, 2017 [as amended from time to time] has been issued under clause (ii) of the proviso to sub-section (3) of section 54 of the Goa GST Act, 2017 restricting refund of unutilised input tax credit of GST paid on inputs in respect of certain specified goods, including input tax credit of GST paid on inputs. 2.3 However, the aforesaid notification having been issued under clause (ii) of the proviso to sub-section (3) of section 54 of the Goa GST Act, 2017, restriction on refund of unutilised input tax credit of GST paid on inputs will not be applicable to zero rated supplies, that is (a) exports of goods or services or both; or (b) supply of goods or services or both to a Special Economic Z

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GST – States – 13/2017-2018-GST – Dated:- 7-2-2018 – Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji – Goa – 403001 CCT/26-4/2017-2018/5150 Dated: 7th February, 2018 CIRCULAR (No. 13/2017-2018-GST) Subject: Issue related to classification and GST rate on Terracotta idols-regarding The GST rate on Idols made of clay is Nil. (Sl.No. 135A of Schedule notification 38/1/2017-Fin(R&C)(2/2017-Rate) dated 30.06.2017, published in Extraordinary Official Gazette No. 3, Series

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GST – States – 18/2017-2018-GST – Dated:- 7-2-2018 – Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji – Goa – 403001 Ph: 0832-2229430 CCT/26-4/2017-2018/5155 Dated: 7th February , 2018 CIRCULAR (No. 18/2017-2018-GST) Subject: reg. The educational institutions have mess facility for providing food to their students and staff. Such facility is either run by the institution/ students themselves or is outsourced to a third person. Supply of food or drink provided by a mess or canteen is taxable at 5% without Input Tax Credit [Serial No. 7(i) of Notification No. 38/1/2017-Fin(R&C)(11/2017-Rate) dated 30.06.2017, published in the Extraordinary Official Gazette No. 3, Series I No. 13 dated 30.06.2017 as amended vide N

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GST – States – 19/2017-2018-GST – Dated:- 7-2-2018 – Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji -Goa-403001 Dated: 7th February, 2018 CIRCULAR (No. 19/2017-2018-GST) Subject: Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol – Regarding. The principal raw materials for manufacture of Propylene or Di-butyl para Cresol and Poly Iso Butylene goods are Liquefied Petroleum Gas and Poly butylene feed stock respectively, which are supplied by oil refineries to them on a continuous basis through dedicated pipelines while a portion of the raw material is retained by these manufacturer

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he aforesaid cases, GST will be payable by the refinery only on the net quantity of Polybutylene feedstock and Liquefied Petroleum Gas retained by the manufacturer for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol. Though, the refinery would be liable to pay GST on such returned quantity of Polybutylene feedstock and Liquefied Petroleum Gas, when the same is supplied by it to any other person. 5. This clarification is issued in the context of the Goods and Service Tax (GST) law only and past issues, if any, will be dealt in accordance with the law prevailing at the material time. (Dipak M. Bandekar) Commissioner of State Tax Note: Similar circular is issued under Central Goods and Services Tax Act, 2017 by Tax R

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Filing of Returns under GST – GST – States – 20/2017-2018-GST – Dated:- 7-2-2018 Circular – Trade Notice – Public Notice – Instructions – Office orders

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GST – States – Trade Notice No. 18/2017-18 – Dated:- 7-2-2018 – 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. 18/2017-18 Dated 07.02.2018 Clarifications regarding GST on College Hostel Mess Fees – Reg. Kind attention is invited to Circular No.28/02/2018-GST dated 08.01.2018 issued und

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Goods and Services Tax – Started By: – Prime Edge – Dated:- 6-2-2018 Last Replied Date:- 14-3-2018 – Hello,I am USA Citizen. I have Tax return filing Firm in USA. Its LLC sole proprietorship. Its single member only company. I am the member. I run that company from India for USA Clients and Money goes to that company and later that money comes to member of that company. That means money will come back to me. I file the tax return in India and Report the income. Do I have to file GST as LUT? As far as I feel that since money is going to Company, I don't have to deal with GST.Please assist on this query.Thanks. – Reply By Rajagopalan Ranganathan – The Reply = sir,Please elobarate the nature of service provided by you. Then only proper adv

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umber, to be computed on all India basis but excludes Central tax, State tax, Union Territory tax, Integrated tax and Cess. The value of following supplies shall be taken into account while computing the limit of ₹ 20 Lakh/ ₹ 10 Lakh. (a) Value of all taxable supplies excluding the value of inward supplies (b) Value of exempted supplies (c) Value of export goods or services or both (d) Value of inter-State supplies of persons having same Permanent Account Number to be computed on all India basis Thus in view of the above legal position and in view of your turnover in the preceding year as well as this year, you can decide. – Reply By Prime Edge – The Reply = Suppose Revenue of Company is ₹ 28 Lakh and Net Revenue is &#8377

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y By KASTURI SETHI – The Reply = Company is treated as a person. One irrespective of members in a. Company. If you talk of partnership firm, it is one. – Reply By Prime Edge – The Reply = i think I didn't explain my company structure.Prime Edge LLC(USA Based)Member 1 : Janak ShahMember 2: Akshay ShahBoth members are based on India. Prime Edge LLC is providing service tax return filing to USA based Customers. Both members are paying the taxes to India for the profit which coming from LLC. Based on my understanding both members are not required to file GST even revenue goes more than ₹ 20 lakh. Please confirm it. – Reply By Prime Edge – The Reply = Any reponse/feedback on my response? Please help me. – Discussion-Forum – Knowledge S

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Goods and Services Tax – Started By: – MohanLal tiwari – Dated:- 6-2-2018 Last Replied Date:- 8-2-2018 – Dear Experts,We have supplied goods during July'17 to SEZ unit on payment of applicable IGST, our SEZ customer had initially paid the IGST charged in bill but later on recovered asking to claim refund.Kindly advise procedure with rulings & forms if any for claiming refund of IGST paid on supplies to SEZ units. – Reply By Rajagopalan Ranganathan – The Reply = sir, According to second proviso to rule 89 (1) of CGST rules, 2017 in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the – (a) supplier of goods after such goods have been admitted in fu

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ng so and ARN shall be generated. Application with supporting documents is to be filed manually with jurisdictional GST officer. – Reply By Gorantla Bhaskar Rao – The Reply = Dear sir, I agree with the above experts. However, as of now due to non-availability of the refund module on the common portal, manual filing and processing of refund claims in respect of zero-rated supplies was prescribed vide CBEC circular 17/17/2017-GST Dt.15.11.2017. Accordingly, the application for refund of integrated tax (IGST) paid on zero-rated supply of goods to SEZ developer/SEZ unit is required to be filed in Form GST RFD-01A (as notified in the CGST Rules vide Notification No.55/2017-Central Tax dated 15.11.2017) by the supplier on the common portal and a

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Goods and Services Tax – Started By: – MANAV KEDIA – Dated:- 6-2-2018 Last Replied Date:- 6-2-2018 – CAN A TRANSPORTER REGISTERED IN DIFFERENT STATES OPT FOR FCM IN ONE STATE AND RCM IN ANOTHER STATE and WHAT WILL BE THE PROCEDURE TO TAKE INPUT TAX CREDIT ? – Reply By Ganeshan Kalyani – The Reply = The service provider is exempted from taking registration if the service provided by him is covered under reverse charge notification. However, on voluntary basis you can take registration and comply

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Goods and Services Tax – Started By: – MANAV KEDIA – Dated:- 6-2-2018 Last Replied Date:- 26-2-2018 – WHAT WILL BE GST RATE ON SUPPLY OF USED MOTOR VEHICLE BY TRANSPORTER AND ALSO RELEVANT NOTIFICATION ? – Reply By CS SANJAY MALHOTRA – The Reply = IGST Notification No 09/2018 w.e.f. 25/01/18 – Reply By Ganeshan Kalyani – The Reply = Great relief is given by the Govt by reducing the tax rate. – Reply By CS SANJAY MALHOTRA – The Reply = Yes Ganeshan ji. Notification No 37/2017 cgst stands as is t

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Goods and Services Tax – F. No. 31013/16/2017-ST-I-DoR – G.S.R. 145(E) – Dated:- 6-2-2018 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 6th February, 2018 G.S.R. 145(E).-In exercise of the powers conferred by section 53 read with section 17 of the Central Goods and Services Tax Act, 2017 (12 of 2017), sections 17 and 18 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following amendments in the Goods and Services Tax Settlement of Funds Rules, 2017, namely:- 1. (1) These rules may be called the Goods and Services Tax Settlement of Funds (Amendment) Rules, 2018. (2) They sha

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2018 (2) TMI 766 – BOMBAY HIGH COURT – 2018 (10) G. S. T. L. 18 (Bom.) , [2018] 2 GSTL 37 (Bom) – Lack of access to online profile on the Goods and Service Tax Network – petitioner unable to generate e-way bills – Held that: – 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 will at least now wake up and put in place the requisite mechanism.
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The respondents are directed to reopen the portal and give easy access to the petitioners and all assessees – petition allowed. – Writ Petition (L) No. 2230 of 2018 Dated:- 6-2-2018 – S.C. DHARMADHIKARI & SMT. BHARATI H. DANGRE, JJ. Mr. Vinayak Patkar with Mr. Ishaan Patkar and Mr. G.Y. Patwardhan i/b Ms. Roshni Naik for the petitioner. Mr. Sonpal with Mr. B.V. Samant, AGP for respondent no.2

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ioner says that the Electronic Way Bills Rules have yet to come into force. Therefore, without access to the online profile, the petitioner cannot generate E-way bills. Without such E-way bills, the petitioner will not be allowed to move the goods anywhere and that will paralyse its business. Lack of access would mean that the petitioner is unable to file return or pay tax or undertake any other compliances required by the statute. Such lack of access to the online profile also inhibits the petitioner from securing the final registration number. In the absence thereof, the petitioner is exposed to interest liability and may have to face even penal consequences. Importantly, the petitioner as well as its customers are unable to avail input tax credit mechanism. 5. The writ petition was filed in this Court and after its filing, notice was issued. On the earlier occasion, only the learned AGP representing the State Goods and Services Tax Commissioner appeared before us. After notice, Mr.

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access as is claimed by the petitioner. It is for the authorities to work out the necessary mechanism and set that in place. It must also set up and establish a grievance redressal mechanism. It is no answer that such issues, as are projected in the petition, would be taken up before the Goods and Services Tax Council at its next meeting. 9. When we inquired from Mr. Mishra as to when is the next meeting of this Council, he has no instructions. Whether the grievance of the petitioner would be projected and raised before the Council or not, Mr. Mishra could not give us a definite answer. All that Mr. Mishra says is that he may be granted two weeks' time to take instructions and file affidavit. 10. We do not think that these are satisfactory state of affairs. 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 sess

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2018 (2) TMI 921 – MADHYA PRADESH HIGH COURT – TMI – Maintainability of petition – grant of stay – Section 35-G (2) of the Central Excise Act, 1944 – Held that: – an order keeping in abeyance the judgment of a lower Court or authority does not deface the underlying basis of the judgment itself, i.e., its reasoning – appeal dismissed – decided against Revenue. – CEA No. 41 of 2017 Dated:- 6-2-2018 – P. K. Jaiswal And Virender Singh, JJ. Shri Prasanna Prasad, learned counsel for the appellant ORDER This appeal under Section 35-G (2) of the Central Excise Act, 1944 has been filed by the Revenue against order dated 11.01.2017 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, by which the learned Appellate Tribunal allowed the appeal of the assessee filed against order dated 26.07.2012 passed in Order-in-Appeal by the Commissioner (Appeals), Customs & Central Excise, Indore, whereby the assessee was denied benefit of CENVAT credit on input and input servic

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r (Appeals)-I, Customs & Central Excise, Indore and dismissed the appeal filed by the Revenue. 2. Facts of the case are that respondent – M/s. Vikram Cement are engaged in the manufactures of Cement & Clinker falling under Sub-Heading No.25.23 of the schedule to the Central Excise Tariff Act, 1985 (5 of 1986). They are availing CENVAT Credit facility on inputs capital goods and input services under Rules 2 and 3 of the CENVAT Credit Rules, 2004. On the basis of departmental audit carried out in September, 2005, it was alleged that several input services for which CENVAT Credit has been allowed, would not be eligible for the same and show cause notice was issued. The Original Authority dismissed CENVAT Credit on various input services to the extent of ₹ 28,24,034/-. Vide order dated 30.03.2007 (Annexure-C) First Appellate Authority – Commissioner (Appeals), Customs & Central Excise, Indore allowed the CENVAT Credit to the tune of ₹ 27,57,759/- and upheld the dema

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ELT 256 (P&H) and (7) Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association reported in (1992) 3 SCC 1. The learned Appellate Tribunal has held that issue involved before the Tribunal is squarely covered by a decision of the Tribunal in the case of Cadile Health Care v. CCE, Ahmedabad reported in 2010 (17) STR 134 (Tribunal Ahmedabad) and held that denial of credit for these services is not legally sustainable and dismissed the appeal of the Revenue. 4. Shri Prasanna Prasad, learned counsel for the appellant has submitted that one appeal against order passed by the Delhi High Court on 08.03.2017 in the case of Commissioner of Central Excise Delhi-I etc. v. M/s. Space Telelink Limited & another has been filed before the Apex Court and the aforesaid matter is pending, and therefore, till the matter is decided, it cannot be said that the issue has been finally decided by the Courts of law. 5. It is not in dispute that the claims of CENVAT Credit was held to be admi

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India 2015 (326) ELT 256 (P&H) and ATV Projects Ltd. v. Union of India 2016 (341) ELT 603 (Allahabad). 6. On due consideration of the arguments of the learned counsel for the appellant – Department, so also the fact, which has not been disputed by the learned counsel for the Revenue, that the matter has been decided and appeal has been dismissed by the Delhi High Court in the case of Principal Commissioner of Central Excise, Delhi-I v. Space Telelink Limited reported in 2017 (355) ELT 189 (Delhi) by giving following reasons in paragraphs No.6, 7 and 8, which read, as under: – 6. This Court also notices that the Indsur Global Ltd. (supra) decision had cited and relied upon the decision in Eicher Motors Ltd. v. Union of India 1999 (106) ELT 3 (SC) as well as upon the decision in Collector v. Dai Ichi Karkaria Ltd. 1999 (112) ELT 353 (SC). In Dai Ichi (supra), the Court held as follows: – "17. It is clear from these Rules, as we read them, that a manufacturer obtains credit for

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t that is manufactured out of the particular raw material to which the credit is related. The credit may be taken against the excise duty on a final product manufactured on the very day that it becomes available. 18. It is, therefore, that in the case of Eicher Motors Ltd. v. Union of India [1999(106) ELT 3] this Court said that a credit under the MODVAT scheme was as good as tax paid." 7. The revenue has argued that the Supreme Court has entertained a Special Leave Petition against the judgment of Gujarat and Madras High Courts and furthermore, granted a stay of proceedings and that in these circumstances, the law declared in those judgments are no longer applicable. This submission is fallacious because in Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association (1992) 3 SCC 1, the Supreme Court had observed as follows: – "While considering the effect of an interim order staying the operation of the order under challenge, a distinction has to be made between qu

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continues to exist in law so long as it exists, it cannot be said that the appeal which has been disposed of by the said order has not been disposed of and is still pending. We are, therefore, of the opinion that the passing of the interim order dated February 21, 1991 by the Delhi High Court staying the operation of the order of the Appellate Authority dated January 7, 1991 does not have the effect of reviving the appeal which had been dismissed by the Appellate Authority by its order dated January 7, 1991 and it cannot be said that after February 21, 1991, the said appeal stood revived and was pending before the Appellate Authority." 8. It is apparent therefore, that an order keeping in abeyance the judgment of a lower Court or authority does not deface the underlying basis of the judgment itself, i.e., its reasoning. 7. In view of the aforesaid, we are of the view that the law on the issue is well settled by various High Courts. No case to interfere with order dated 02.06.2016

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2018 (3) TMI 678 – ALLAHABAD HIGH COURT – 2018 (10) G. S. T. L. 133 (All.) – Seizure order passed by Proper Officer u/s 129 of UPGST Act, 2017 – Held that: – on perusal of Section 129, it is found that the petitioner can get its goods released by resorting to any of the three modes mentioned in Sub-section 1(a) to (c) thereof, meaning thereby, it can also furnish a security equivalent to the amount payable under Clause (a) or Clause (b) in such form and manner as may be prescribed including Sub-section 6 of Section 67 by virtue of Section 2 of Section 129 – it would be appropriate for the petitioners herein to approach the proper officer under the said provisions, who shall look into the matter and take such decision as is appropriate and

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ice the said proceedings. Moreover, we find from a perusal of Section 129 that the petitioner can get its goods released by resorting to any of the three modes mentioned in Sub-section 1(a) to (c) thereof, meaning thereby, it can also furnish a security equivalent to the amount payable under Clause (a) or Clause (b) in such form and manner as may be prescribed including Sub-section 6 of Section 67 by virtue of Section 2 of Section 129, therefore, it would be appropriate for the petitioners herein to approach the proper officer under the said provisions, who shall look into the matter and take such decision as is appropriate and accordance with law. An expeditious decision shall be taken by the proper officer, say, within a period of two wee

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REJI KURIAN Versus THE STATE TAX OFFICER GOODS & SERVICE TAXES, MATTANCHERRY, THE DEPUTY COMMISSIONER GOODS & SERVICE TAXES, (FORMERLY COMMERCIAL TAXES) AND THE COMMISSIOENR OF GOODS & SERVICE TAXES (FORMERLY COMMERCIAL TAXES) , THIRUVANANTHAPURAM – 2018 (6) TMI 1129 – KERALA HIGH COURT – 2018 (13) G. S. T. L. 260 (Ker.) – Assessment of escaped turnover – Service of notice – It is the case of the petitioner that there was no communication thereafter to the firm from the Department – principles of Natural Justice – Held that:- True, in so far as one of the partners of the firm is doing business with others in the very same premises, they must have received Ext.P3 notice. But, that does not mean that they should always get the notices sent in

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he firm to the first respondent in this connection. It is also stated that one of the partners of the firm was running similar business thereafter in the same premises in partnership with others. It is also stated by the petitioner that later, during February 2012, proceedings have been initiated by the first respondent against the firm of the petitioner under Section 67 (1)(c) of the Act. Ext.P3 is the notice issued in this regard. In response to Ext.P3 notice, the petitioner submitted Ext.P4 reply stating that the firm is no longer doing business since 31.07.2011. It is the case of the petitioner that there was no communication thereafter to the firm from the Department. While so, it is stated that the petitioner has received notice under

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ner to the first respondent. In the light of Exts.P1 and P4 communications, according to me, if fresh proceedings are contemplated against the firm of the petitioner, certainly, notice should have been issued in the personal addresses of the petitioner and the partners of the firm, which are very much available with the Department. Instead, it is seen that notice has been issued in the business address of the firm. 4. The learned Government Pleader points out that Ext.P3 notice was issued to the firm only in their business address and the firm has responded to the said notice. It is submitted that in so far as the firm has received Ext.P3 notice earlier sent, they cannot be heard to contend that they have not received the notice issued prio

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