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GST – States – EXN-F(10)-05/2018-04/2018-State Tax – Dated:- 30-1-2018 – Government of Himachal Pradesh Excise and Taxation Department Notification No. 04/2018-State Tax No.EXN-F(10)-5/2018 Dated: Shimla -2 30th January, 2018 In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to wai

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GST – States – EXN-F(10)-05/2018-05/2018-State Tax – Dated:- 30-1-2018 – Government of Himachal Pradesh Excise and Taxation Department Notification No. 05/ 2018-State Tax No.EXN-F(10)-5/2018 Dated: Shimla-2 30th January, 2018 In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to wai

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GST – States – EXN-F(10)-05/2018-06/2018-State Tax – Dated:- 30-1-2018 – Government of Himachal Pradesh Excise and Taxation Department Notification No. 06/2018-State Tax No.EXN-F(10)-5/2018 Dated: Shimla-2 30th January, 2018 In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to waiv

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GST – States – EXN-F(10)-05/2018-07/2018-State Tax – Dated:- 30-1-2018 – Government of Himachal Pradesh Excise and Taxation Department Notification No. 07/2018-State Tax No.EXN-F(10)-5/2018 Dated: Shimla-2 30th January, 2018 In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to waiv

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GST – States – EXN-F(10)-05/2018-08/2018-State Tax – Dated:- 30-1-2018 – Government of Himachal Pradesh Excise and Taxation Department Notification No. 08/2018-State Tax No.EXN-F(10)-5/2018 Dated: Shimla-2 30th January, 2018 In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 62/2017-State Tax, dated the 15

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GST – States – EXN-F(10)-05/2018-09/2018-State Tax – Dated:- 30-1-2018 – Government of Himachal Pradesh Excise and Taxation Department Notification No. 09/2018-State Tax No.EXN-F(10)-05/2018 Dated: Shimla-2 30th January, 2018 In exercise of the powers conferred by section 146 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), and in supersession of the notification No. 4/2017 – State Tax dated 24th June, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)- 13/2017, dated the 24th June, 2017, except as respects things done or omitted to be done before such supersession, the Governor of Himachal Pradesh hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilita

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GST – States – S.O. No. 07-03/2018-State Tax – Dated:- 30-1-2018 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 30th January, 2018 Notification No. – 03/2018-State Tax S.O. No. 7 Dated – 30th January, 2018:- In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Jharkhand Goods and Services Tax (Amendment) Rules, 2018. (2) This notification shall be deemed to be effective from 23rd January, 2018. 2. In the Jharkhand 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 the Table, (a) in Sl. No. 1, in column number (3), for the words one per cent. , the words half per cent. of the turnover in the State or Union

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ents shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organizing 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 Official 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 assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010. (3) The value of supply of actionable claim in the form of chance to win in betting, gambling or horse racing in a race club shall be 100% o

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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 consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as – and / respectively, and any combination thereof, unique for a financial

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effect from 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 of Jharkhand, Department of Commercial Taxes, notification No. S.O 113 -State Tax dated the 24th October, 2017 published in the Gazette of Jharkhand, 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 No.40/2017 -State Tax (Rate) dated the 9th November, 2017 published in the Gazette of Jharkhand vide S.O 120 or notification No. 41/2017-Integrated Tax (Rate) dated the 23rd October, 2017 published in the Gazette of India vide number G.S.R 1321(E) or notification No. 78/2017-Customs dated the 13th October, 2017 published in the Gazette of India vi

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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 of Jharkhand, Department of Commercial Taxes, notification No. S.O 113-State Tax dated 24.10.2017 published in the Gazette of Jharkhand or notification No. 40/2017 -State Tax (Rate) dated the 9th November, 2017 published in the Gazette of Jharkhand vide S.O 120 or notification No. 41/2017-Integrated Tax (Rate) dated 23.10.2017 published in the Gazette of India vide number G.S.R 1321 (E) or notification No. 78/2017-Customs dated 13.10.2017 published in the Gazette of India vide number G.S.R 1272(E) or notifi

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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. Explanation 1. – For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it in the Government of Jharkhand, Department of Commercial Taxes, notification No. S.O 84-State Tax dated the 5th October, 2017 published in the Gazette of Jharkhand as amended from time to time. Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the c

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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 transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also 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 consignor to the place of business of the transporter for

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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 the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment: Provided that once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the

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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 an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within 24 hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance wi

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ORM 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-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours

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notification No. 2/2017- State tax (Rate) dated the 29th June, 2017 published in the Gazette of Jharkhand vide S.O 32 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 also be made available through SMS. ANNEXURE [(See rule 138 (14)] S. No. Description of Goods (1) (2) 1. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts 4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths and silversmiths wares and other

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9(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 unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Integrated Tax Cess 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 (8+9+10- 11) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 ; (xv) with effect from 1st February, 2018, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted, namely:- FORM GST EWB-01 (See rule 138)

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n 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 0 Others 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 occur, the words Union territory shall be substituted; (xvii) with effect from 1st February, 2018, in FORM GST INV-01, for the letters UT , the words Union territory shall be substituted. [File.No. Va Kar/GST/04/2018] By the order of the Governor of Jharkhand, K. K. Khandelwal, Principal Secretary-cum Commissioner. Note:- The principal rules were published in the Gazette of Jharkhand vide notification No. S.O 28-State Tax, dated the 20th June, 2017 and last amended vide notification No. S.O 5 -State Tax, dated the 3rd January, 2018. – Notification

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Filling of Returns under GST. – GST – States – 02/2018-GST (State) – Dated:- 30-1-2018 Circular – Trade Notice – Public Notice – Instructions – Office orders

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2018 (4) TMI 369 – KERALA HIGH COURT – [2018] 1 GSTL 58 (Ker) – Release of detained goods – Section 129 of the Central Goods and Services Tax Act – Held that: – identical matter has been disposed of by a Division Bench of this Court in The Commercial Tax Officer And The Intelligence Inspector Versus Madhu. M.B. [2017 (9) TMI 1044 – KERALA HIGH COURT], directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 – the competent authority is directed to complete the adjudication provided for u/s 129 of the statutes – petition disposed off. – W.P.(C).No.3220 of 2018 Dated:- 30-1-2018 – P.B. Suresh

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2018 (6) TMI 1145 – KERALA HIGH COURT – 2018 (13) G. S. T. L. 262 (Ker.) – Principles of Natural Justice – Ext.P11 order is though appealable in terms of the Finance Act, 1994, the petitioner challenges Ext.P11 order in this writ petition under Article 226 of the Constitution of India on the ground that the same is vitiated for non compliance of the principles of natural justice – Held that:- In Ext.P10 explanation, the petitioner specifically sought for an opportunity of hearing. In so far as the petitioner sought specifically an opportunity of hearing in the matter in Ext.P10 explanation filed before passing the impugned order, in the light of the provisions contained in Section 33A of Central Excise Act, the second respondent should not have passed orders on the show cause notice, without affording the petitioner an opportunity of hearing.
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The order passed on 16.10.2017 is vitiated for noncompliance of the principles of natural justice.
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Petition allowed. – W.P.(C.) No.

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t the same is vitiated for non compliance of the principles of natural justice. 2. Heard the learned counsel for the petitioner as also the learned Standing Counsel for the second respondent. 3. Ext.P7 show cause notice is dated 15.06.2017. The petitioner received Ext.P7 show cause notice on 15.07.2017. Ext.P8 is the communication sent by the petitioner to the second respondent on 29.07.2017 on receipt of Ext.P7 notice. In terms of Ext.P8, the petitioner requested the second respondent to grant them time till September, 2017 to file objections against the proposal made in Ext.P7 notice. The second respondent has not responded to the request made by the petitioner in Ext.P8 communication. Instead, the second respondent called upon the petitioner to appear for hearing on Ext.P7 notice on 30.08.2017. A representative of the petitioner consequently appeared before the second respondent on 30.08.2017 and sought time till 30.09.2017 for filing objections against the proposal. On the said req

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nded the hearing on 20.09.2017 on behalf of the petitioner and sought time. The case set up by the petitioner that Udayakumar did not appear for the hearing on 20.09.2017 may not, therefore, be correct. I do not propose to render a finding on the correctness of the said case set up by the petitioner, for, according to me, it is unnecessary to render a finding on the said issue for the disposal of this matter. 5. By virtue of Section 83 of the Finance Act, 1994, various provisions of the Central Excise Act, 1944 including Section 33 A dealing with the adjudication procedure have been adopted for adjudication contemplated under Finance Act, 1994. Section 33A of the Central Excise Act, 1944 reads thus : 33A. Adjudication procedure.- (1)The Adjudicating authority shall, in any proceeding under this Chapter or any other provision of this Act, give an opportunity of being heard to a party in a proceeding, if the party so desires. (2) The Adjudicating authority may, if sufficient cause is sho

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accordingly, adjourned to 20.09.2017. The proceedings of hearing dated 20.09.2017 which is made available by the learned Standing Counsel for the second respondent indicates that the representative of the petitioner requested for time on 20.09.2017 also. The request made by the petitioner on 20.09.2017 has not been considered. Instead, the order was passed on 16.10.2017 without affording the petitioner a further opportunity of hearing. It is seen that in the meanwhile the petitioner submitted their explanation to the show cause notice on 28.09.2017. Ext.P10 is the explanation. In Ext.P10 explanation, the petitioner specifically sought for an opportunity of hearing. In so far as the petitioner sought specifically an opportunity of hearing in the matter in Ext.P10 explanation filed before passing the impugned order, in the light of the provisions contained in Section 33A of Central Excise Act, the second respondent should not have passed orders on the show cause notice, without affording

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Goods and Services Tax – GST – Dated:- 29-1-2018 – GST data reveals 50% increase in number of Indirect Taxpayers Economic Survey says-Maharashtra, Gujarat, Karnataka, Tamil Nadu & Telangana account for 70% of India s exports India s internal trade in goods and services is 60 percent of GDP. A preliminary analysis of the Goods and Services Tax (GST) data reveals that there has been a 50% increase in the number of indirect taxpayers, besides a large increase in voluntary registrations, especially by small enterprises that buy from large enterprises and want to avail themselves of Input Tax Credits (ITC). The Economic Survey 2017-18 presented today in Parliament by the Union Minister of Finance and Corporate Affairs, Shri Arun Jaitley inf

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ster) who nevertheless chose to do so. Indeed, out of the total estimated 71 million non-agriculture enterprises, it is estimated that around 13 percent are registered under the GST. Maharashtra, UP, Tamil Nadu and Gujarat are the States with the greatest number of GST registrants. UP and West Bengal have been large increases in the number of tax registrants compared to the old tax regime. It also underlines that the distribution of the GST base among the States is closely linked to the size of their economies, allaying fears of major producing States that the shift to the new system would undermine their tax collections. Dwelling on the subject of International Trade, Inter-State Trade and Economic Prosperity, the Survey points-out for the

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xports than in other comparable countries. Export concentration by firms is much lower in India than in the US, Germany, Brazil, or Mexico. The top one percent of firms accounted for 72, 68, 67 and 55 percent of exports in Brazil, Germany, Mexico, and USA respectively but only 38 percent in the case of India. Similarly, the top 5 percent accounted for 91, 86, 91 and 74 percent in those countries, compared with 59 percent in India and the top 25 percent of firms accounted for 99, 98, 99 and 93 percent in those countries, as opposed to 82 percent in India. Referring to India s formal sector, especially formal non-farm payroll, the Survey says it is substantially greater than currently believed. Formality defined in terms of social security pr

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Goods and Services Tax – GST – Dated:- 29-1-2018 – Press Information Bureau Government of India Ministry of Finance Gross Tax Collections on Track for First Eight Months of GST Era; Fifty Percent Increase in the Number of Indirect Tax Payers The Union Minister for Finance and Corporate Affairs, Shri Arun Jaitley tabled the Economic Survey 2017-18 in Parliament today. Based on the firm footing provided by the discernible improvements in most fiscal indicators such as revenue buoyancy, expenditure quality, tax devolution and deficits, the Government, in partnership with the States, ushered in the long-awaited GST era with effect from July,2017. The GST was unveiled after comprehensive preparations, calculations and multi-stage consultations,

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a growth of 13.7 per cent while indirect taxes grew by 18.3 per cent during April-November 2017. The eventual outcome in indirect taxes during this year will depend on the final settlement of GST accounts between the Centre and the States and the likelihood that only taxes for eleven months (excluding IGST on imports) will be realized. The States share in taxes grew by 25.2 per cent during April-November 2017, much higher than the growth in net tax revenue (to Centre) at 12.6 per cent and of gross tax revenue at 16.5 per cent. As an information repository, the Goods and Services Tax (GST) provides a radical change and a new insight into the understanding of the Indian economy. Preliminary analysis of this information yields the following f

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mparable countries. India s internal trade is about 60 percent of GDP, even greater than estimated in last year s Survey and comparing very favorably with other large countries. India s formal sector, especially formal non-farm payroll, is substantially greater than currently believed. Formality defined in terms of social security provision yields an estimate of formal sector payroll of about 31 percent of the non-agricultural work force; formality defined in terms of being part of the GST net suggests a formal sector payroll share of 53 percent. The advancing of the budget cycle and processes by almost a month gave considerable leeway to the spending agencies to plan in advance and start implementation early in the financial year, leading

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Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 29-1-2018 Last Replied Date:- 6-3-2018 – Introduction One of the fundamental features of GST is seamless flow of input credit across the chain (from the manufacture of goods or provider of services till it is consumed) and across the Country. Input Tax Credit (ITC) is the backbone of the GST regime. GST is nothing but a value added tax on goods & services combined. In this article, an attempt is made to analyse one very important aspect of GST and its implication on the real estate industry (on builders). Taxability and exemption According to paragraph 5(b) of the Schedule-II of the CGST Act, 2017 read with section 7 of the CGST Act, 2017, construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent

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subject to GST. Relevant provisions for Input Tax Credit Section 2(119) of the CGST Act, 2017: works contract means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract. Section 16(1) of the CGST Act, 2017: Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person. Section 16(4) of the CGST Act, 2017: A registered person shall not be entitled to take input tax cre

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se charge basis, transactions in securities, sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building. Section 17(5) of the CGST Act, 2017: Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely:- ……………… ……………… works contract services when supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service; goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business. **************Rest are not relevant****************** Analysis of ITC provisions from the point of the Builder

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or services or both received by a builder for construction of an immovable property on his own account including when such goods or services or both are used in the course or furtherance of business. Section 17(2) read with section 17(3) of the CGST Act, 2017: Common inputs/input services/capital goods are used for supplying both works contract service and sale of constructed building, the eligibility of credit shall be restricted to the proportion attributable to works contract service/construction service and not on the land component. Accordingly, from the combined reading of the restrictions, as given in section 17, and time limit to avail credit, as given in section 16(4) of the CGST Act, 2017 as discussed above, following points can be drawn for the builders: The builder can t avail input tax credit till the time he finds a buyer otherwise it will result in constructing in his own account. It may be noted that credit shall be allowed only to the extent of outward taxable supply

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to reverse the entire credit attributable to those flats. Further, there is no mechanism has been provided under GST to reverse the credit availed during the previous years by the registered person, accordingly, the liability may be required to be discharged through cash by the builder. If the builder is constructing an office space for his business then in that case also he can t avail input tax credit on the input supply of goods and or services. Therefore, in view of the above discussion, it can be said that the main objective of GST, i.e., seamless flow of credit, is an illusion for the builders. Existing provisions of input tax credit will lead to various litigation and assessment related disputes. Further, management of the separate books of accounts for project wise/ credit wise/ flats wise/common utility wise will lead to new and biggest headache for the builders. If the Government does not relax any of the aforementioned restrictions, then the GST may burden the real-estate i

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We have different Opinion – The section 17(5) © as well as Section 17 (5) (d) does not apply to builder or developer. In the above clauses the input tax credit on works contract will not allowed, where construction is for immovable property. The construction has been explained as – construction includes re-construction, renovation, additions or alterations or repairs, to the extent of capitalisation, to the said immovable property. The construction carried out by the builder does not fall under the above types, as given in the explanation. Moreover, the builder is doing the construction for inventory and not for capitalization. The builder can t avail input tax credit till the time he finds a buyer otherwise it will result in constructing in his own account. It may be noted that credit shall be allowed only to the extent of outward taxable supply or sale of flats to the respective buyer and not on the whole project. The builder can t take input tax credit after the time period pre

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2018 (2) TMI 195 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 494 (All.) – Seizure of goods – Tasla – Section 129(1) of the Uttar Pradesh Goods and Services Tax Act, 2017 – Held that: – the impugned order of seizure cannot be held to be bad in law only for the reason that the wrong provision of Act has been mentioned while passing the same as the power of seizure is clearly traceable under the relevant Act as well – the impugned order is to be treated to have been passed under IGST Act read with Section 129 of the Central G.S.T. Act rather than the one passed under U.P.G.S.T. Act.
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The goods and the vehicle seized are directed to be released on furnishing indemnity bond as well as security other than cash and bank guarantee of the taxable amount of the seized goods. – Writ Tax No. 95 of 2018 Dated:- 29-1-2018 – Hon'ble Pankaj Mithal And Hon'ble Saral Srivastava, JJ. For the Petitioner : Mr Aditya Bhushan Singhal, Mr Aditya Pandey, Mr Bipin Kumar Pandey For the Responde

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ble to be seized under the U.P.G.S.T. Act. Sri Tripathi, in response to the above argument submits that in the matters covered by Integrated Goods and Services Tax Act, 2017 (IGST) the provisions of Central G.S.T. Act apply mutatis mutandis. Since analogous provisions like Section 129(1) of the U.P.G.S.T. Act exist in the Central G.S.T. Act as well, the order of seizure is not illegal or without jurisdiction. The U.P.G.S.T. Act makes provision for levy and collection of tax on intrastate supply of goods or services or both i.e. relating to transactions within the State, whereas IGST Act covers interstate transactions. In this view of the matter, the transaction in question is treated to be covered by the IGST Act and the provisions of U.P. G.S.T. Act would not apply. However, a similar provision as Section 129 of the U.P. G.S.T. Act exists in the Central G.S.T. Act as well. Section 20 of the IGST Act provides that the provisions of Central G.S.T. Act would apply in respect of matters o

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9;Tasla' was exempted from G.S.T. vide notification dated 29.06.2017 and 'Ghamella' has been included in the taxable goods vide notification dated 25.01.2018. Thus, on the relevant date 'Ghamella' was also an exempted item and the order of seizure is patently illegal. In view of above, the question for consideration is whether the consignment of goods seized is that of 'Tasla' or 'Ghamella' and whether on the relevant date of seizure 'Ghamella' was exempted from taxation. Sri Tripathi is directed to seek instructions and file counter affidavit within a month. Two weeks, thereafter, are allowed to the petitioner for filing rejoinder affidavit. List for admission / final disposal immediately after expiry of the above period. In the meantime, the goods and the vehicle seized are directed to be released on furnishing indemnity bond as well as security other than cash and bank guarantee of the taxable amount of the seized goods. – Case laws – De

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GST – States – SRO GST 37-(Rate) – Dated:- 29-1-2018 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 29 January, 2018 SRO.GST.37 (Rate).- In exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) (hereafter in this notification referred to as "the said Act") read with sub-section (3) of section 11 of the said Act, the State Government, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, makes the following amendments in SRO-GST-26 (Rate) Dated 15/11/2017 issued by Finance Dep

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of Scientific and Research", the words "Department of Scientific and Industrial Research", shall be substituted. (2) after the Table, the existing Explanation shall be numbered as Explanation I thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: – "Explanation 2 – For the the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R, 303(E), dated the 23rd July, 1996 and is applicable with effect from

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GST – States – SRO GST 35-(Rate) – Dated:- 29-1-2018 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 29 January, 2018 SRO-GST-35 (Rate).- In exercise of the powers conferred by sub-sections (1) and (3) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in SRO – GST-2 DATED 08.07.2017 issued by Finance Department, Government of Jammu and Kashmir, namely:- In the said notification, (1) in the Schedule, (i) in S. No. 102, for the entry in column (3), the entry "Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle f

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Amendment in Notification No. SRO – GST – 1 DATED 08.07.2017 – GST – States – SRO GST 34-(Rate) – Dated:- 29-1-2018 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 29 January, 2018 SRO-GST 34 (Rate).- In exercise of the powers conferred by sub-section (1) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments SRO – GST – 1 DATED 08.07.2017 issued by Finance Department, Government of Jammu and Kashmir, namely:- In the said notification, – (A) in Schedule 1 – 2.5%, (i) after S. No. 76 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "76A 13 Tamarind kernel owder"; (ii) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – '78A 1404 or 3305 Mehendi paste in cones&q

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olumn (2), the entry "6309 or 6310" shall be substituted; (ix) after S. No. 243 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "243A 88 or Any other chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads"; (B) in Schedule II-6%, – (i) after S. No. 32A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "32AA 1704 Sugar boiled confectionery"; (ii) after S. No. 46A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "46B 2201 Drinking water packed in 20 litres bottles"; (iii) in S. No. 56, for the entry in column (2), the entry "28 or 38" shall be substituted; (iv) after S. No. 57A and the entries relating the

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mbers and the entries shall be substituted, namely: – "99A 4418 Bamboo wood building joinery 99B 4419 Tableware and Kitchenware of wood"; (ix) S. No. 103 and the entries relating thereto shall be omitted; (x) S. No. 104 and the entries relating thereto shall be omitted; (xi) in S. NO. 133, in column (3), after the words, "Absorbent cotton wool", the words and brackets, "[except cigarette filter rods]", shall be added; (xii) in S. No. 147, for the entry in column (3), the entry "Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806", shall be substituted; (xiii) after S. No. 195A, and entries relating thereto, the following serial number and the entries shall be inserted, namely: – "195B 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers"; (C) in Schedule III – 9%, – (i) in S. No. 3, in column (3), after the words "derived from vegetabl

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hall be added; (vii) S. No. 99, and the entries relating thereto, shall be omitted; (viii) in S. No. 137F, in column (3), after the words, "shingles and shakes", the words '[other than bamboo wood building joinery]" shall be added; (ix) after S. No. 163 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "163A 56012200 Cigarette Filter rods"; (x) for S. No. 236A and the entries relating thereto, the following serial number and the entries shall be substituted, namely:- "236A 7323 9410 Ghamella 236B 7324 Sanitary ware and parts thereof, of iron and steel"; (xi) in S. No. 325, for the entry in column (3), the entry "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinkler

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itted; (ii) in S. No. 3, for the entry in column (3), the entry "Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]" shall be substituted; (iii) in S. No. 4, for the entry in column (3), the entry "Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]" shall be substituted; (iv) against S. No. 13, in column (3), the words and symbols, "[other than bangles of lac/shellac]" shall be omitted; (v) against S. No. 17, in column (3), for the entry, the entry "Imitation jewellery [other than bangles of Iac/shellac]" shall be substituted. (F) in Schedule VI – 0.125%,- (i) in S. No. 1, for the entry in column (3), the entry, "All g

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2018 (2) TMI 1394 – CESTAT NEW DELHI – TMI – CENVAT credit – input services – GTA Service – reverse charge mechanism – Held that: – The definition of “input service” was amended vide N/N. 10/2008-CE(N.T.), dated 01.03.2008, w.e.f. 1.4.2008. The effect of amendment was that the Phrase “from the place of removal” was substituted by “upto the place of removal”. As per the amended provisions of definition of “input service”, service tax paid on freight for transportation of goods “upto the place of removal” should only merit consideration as input service – the freight paid by the appellant from 1.4.2008 to 10.07.2014 should merit consideration as “input service” and service tax paid thereon should be eligible for cenvat credit – credit allowed.
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With regard to the period after 11.07.2014, though the “place of removal” was specifically defined in Rule 2(qa) of the CCR 2004, but on analysis of such definition Clause, the CBEC vide Circular dated 20.10.014 has clarified that the place,

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r ( Judicial ) Shri Saurabh Dixit, Advocate for the appellant Shri K. Podar, DR for the respondent ORDER Per S.K. Mohanty The issue involved in these appeals are identical. Accordingly, with consent of both the sides, the same are taken up for hearing together and a common order is being passed. 2. The brief facts of the case are that the appellant, M/s. Panasonic Energy India Co. Ltd. is engaged in the manufacture of Dry Battery Cells, falling under Chapter 85 of the Central Excise Tariff Act, 1985. For delivery of the goods at buyer s premises, the appellants avails the services of goods transport agency and pays outward freight on such transportation. In the capacity of recipient of such service, the appellant discharges service tax liability under Reverse Charge Mechanism. The appellant avails cenvat credit of service tax paid on outward transportation of the goods. In these cases, the Department issued show cause notices for the period April, 2005 to March, 2016 seeking disallowan

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the adjudication orders were upheld by the ld. Commissioner (Appeals) vide the impugned orders 28.04.2017 and 7.9.2017. Being dis-satisfied with the impugned orders passed by the ld. Commissioner (Appeals), the appellant has filed these appeals before the Tribunal. 3. Ld. Advocate appearing for the appellant submits that as per the agreement entered into between the appellant and its buyers, the place of delivery of the goods is at the factory of the buyer and the appellant incurred the freight and insurance element for such transportation of the goods for delivery at the buyers premises. He further submits that considering the amount of freight as a part of assessable value, the appellant discharged appropriate central excise duty liability. Thus, it is his submission that freight paid for transportation of the goods for delivery at the buyer s premises should be considered as the place of removal for the purpose of consideration as input service, for availment of cenvat benefit. To s

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e impugned order. He further submits that the appellant has only submitted the sample copy of the purchase orders and invoices in relation to one buyer and the same cannot be considered as the proper documents for deciding the issues involved in the bunch of appeals, involving different buyers. Thus, he submits that for verification of the factual aspect, the matter should go back to the Original Authority. 5. Heard both the sides and examined the case records. 6. The term input service has been defined under Rule 2 (l) of the Cenvat Credit Rules, 2004. The said definition underwent amendments from time to time. For the period from August, 2005 to March, 2008, the definition of input service allowed cenvat credit of service tax paid on transportation of goods from the place of removal. In this case, since the appellant had removed the goods from its factory, for delivery at the buyer s premises, such factory gate should be considered as the place of removal for the purpose of considera

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sued by one of the buyers, M/s. Videocon Industries Ltd. shows that the delivery of the goods was on FOR destination basis. As per the terms of the purchase order, the appellant had issued invoice, showing all inclusive rate (including freight) and paid the central excise duty on such assessable value. Since the goods were delivered at the buyer s premises, the place of delivery should merit consideration as input service for the purpose of extending the cenvat benefit of service tax paid on the outward freight amount by the appellant. Therefore, the freight paid by the appellant from 1.4.2008 to 10.07.2014 should merit consideration as input service and service tax paid thereon should be eligible for cenvat credit. 8. With regard to the period after 11.07.2014, though the place of removal was specifically defined in Rule 2(qa) of the Cenvat Credit Rules, 2004, but on analysis of such definition Clause, the CBEC vide Circular dated 20.10.014 has clarified that the place, where sales ha

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issued by few numbers of buyers, I am of the view that the matter should go back to the Original Authority for verification of the purchase orders/invoices in respect of the buyers, to whom the goods were sold by the appellant on FOR destination basis. If the Original Authority is satisfied that the ownership /title of the goods passed on by the appellant at its buyer s premises, the service tax paid on the freight element should be extended to the appellant as cenvat benefit. Since the period involved in these appeals are very old, the Original Authority should complete the adjudication proceedings, preferably within a period of three months from the date of receipt of this order. 10. In the result, the appeals filed by the appellant are allowed and the impugned order are set aside in respect of denial of cenvt credit upto 1.4.2008. With regard to the period thereafter, the appeals are allowed by way of remand to the Original Authority for verification of documents/records and for pas

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GST – States – 2/2018 – Dated:- 29-1-2018 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 2/2018 CCT s Ref No. A(1)/115/2017 Dt. 29-01-2018 Sub:- Extension of Time limit for filing FORM GSTR-6. In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 37/2017-State Tax, dated the 22nd Novembe

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2018 (3) TMI 605 – CESTAT CHENNAI – TMI – Refund claim – N/N. 5/2006-CE(NT) r/w Rule 5 of CCR 2004 – export of services – denial of refund on the ground that these services cannot be considered as either consulting engineer’s service or design service during the relevant period – Held that: – the respondents did export taxable service, they are eligible for refund as claimed under Rule 5 – Though the respondents submitted that the original proceedings did not raise these issues, we note that sanction of refund would necessarily involve verification of documents along with required details – appeal dismissed – decided against Revenue. – E/Misc./41198/2017 & E/CO/49/2010 & E/352/2010, E/Misc./41021/2017 & E/100/2011, E/CO/14 & 15/2011 and E/

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and they have used various input services on which service tax has been paid, they have filed a claim for refund of these input services. The same was rejected by the original authority on the ground that these services cannot be considered as either consulting engineer s service or design service during the relevant period. On appeal, Commissioner (Appeals) held in favour of the respondents holding that these services were specifically covered under designing services and the respondents are eligible for refunds. The Revenue contested the said orders stating that these are not designing service and mere conversion of 2D image to 3D drawing will not make it a designing work. 2. We have heard both sides and perused the appeal records. 3. At

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the Tribunal, we hold that the respondents are entitled for the refund for taxable services exported by them. We note that the whole proceeding against the respondent was with reference to denial of refund on the issue of classification only. The Revenue initiated such proceedings on the ground that there is no taxable service exported by the respondent. Following the decision of the Tribunal in the respondent s own case, we are holding that the respondents did export taxable service, they are eligible for refund as claimed under Rule 5. We note that in the earlier proceedings also the Tribunal remanded the matter for other verifications like documents, quantification of such refund. Though the respondents submitted that the original proce

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2018 (3) TMI 606 – CESTAT CHENNAI – TMI – CENVAT credit – MS plates, sheets, beams, angles etc. used in structural construction of factory buildings, workshop, work shed etc. and also for structural supports of pipelines and storage tank – Held that: – The Tribunal in the appellant’s own case M/s. Chemplast Sanmar Ltd. Versus Commissioner, LTU, Chennai [2018 (2) TMI 4 – CESTAT CHENNAI] for a period prior to 7.7.2009 which analyzed the very same issue held that when the MS items are used for structural support of capital goods applying the user test evolved by the Hon’ble Supreme court in the case of Rajasthan Spinning and Weaving Mills Ltd. [2010 (7) TMI 12 – SUPREME COURT OF INDIA], observed that pipelines cannot be made functional without properly securing them and these structural supports are integral part of such plant and machinery.
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The disallowance of credit is unjustified – appeal allowed – decided in favor of appellant. – E/Misc./41823/2017 & E/341/2011 – A/40235/2018 –

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penalties. In reply, the appellant submitted that they have not availed CENVAT credit on MS items used for civil constructions or buildings or platforms. That the CENVAT credit has been availed only on structural on which the tanks and vessels are mounted without which tanks/vessels cannot be put to use. After due process of law, the original authority confirmed the demand, interest and imposed penalty. Hence this appeal. 2. On behalf of the appellant, the ld. counsel Shri V.S. Manoj adverted to the reply issued by the appellant to the show cause notice. He asserted that the appellant has not availed credit on the MS items used for concrete platforms and civil structures. No credit was availed on the elevated structures, platforms etc. The CENVAT credit has been availed by the appellant under the category of capital goods on MS items which were used as structural support for the tanks and pipelines. The tanks have to be placed at various heights and the raw material which is in liquid

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amp; 42923/2017 dated 15.11.2017. 3. The ld. AR Shri A. Cletus reiterated the findings in the impugned order. 4. Heard both sides. 5. We find that the disputed period is December 2006 to December 2008. In para 17, the Commissioner has discussed the eligibility of credit on the MS items and held that since the steel structures are embedded to the earth after fabrication, they become immovable property and are not eligible for credit. He has placed much reliance on the decision in the case of Vandana Global Ltd. (supra). The counsel for appellant has produced the photographs to substantiate his contention that MS items were used only as support structures for the vessel/tanks and also for the pipelines which carried the raw materials etc. On perusal of the photographs, we find that the submission made by the ld. counsel is not without merit. The Tribunal in the appellant s own case for a period prior to 7.7.2009 which analyzed the very same issue held that when the MS items are used for

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GST – States – SRO GST 31-(Rate) – Dated:- 29-1-2018 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 29th January, 2018 SRO. GST. 31 (Rate).- In exercise of the powers conferred by sub-section (3) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in SRO-GST-13 DATED 08.07.2017 issued by Finance Department, Government of Jammu and Kashmir, namely:- In the said notification,- (i) in the Table, after serial number 5 and the entries relating thereto, the following serial number and the entries relating thereto shall be inserted, namely: – (1) (

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GST – States – SRO GST 30-(Rate) – Dated:- 29-1-2018 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 29th January, 2018 SRO GST 30-(Rate).- In exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in SRO -GST-12 DATED 08/07/2017 issued by Finance Department, Government of Jammu and Kashmir namely:- In the said notification, in the Table, (a) against serial number 3, in the entry in column (3), after the words "a Governmental Authority" the words " or a Government Entity" shall be inserted, (b) after serial number 3 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) "3A C

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3) (4) (5) "19A Heading 9965 Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September, 2018, 19B Heading 9965 Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September, 2018. (e) against serial number 22, in the entry in column (3), after item (b), the following item shall be inserted, namely: – (c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent (f) after serial number 29 and the entries relating thereto, the following serial number and entries shal

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ith International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. Nil Nil " ; (j) against serial number 45, in the entry in column

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fter item (g), the following item shall be inserted, namely:- "(h) services by way of fumigation in a warehouse of agricultural produce . (m) against serial number 60, in the entry in column (3), the words "the Ministry of External Affairs," shall be omitted; (n) after serial number 65 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) "65A Heading 9991 Services by way of providing information under the Right to Information Act, 2009. Nil Nil ; (o) against serial number 66, in the entry in column (3),- (i) after item (a), the following item shall be inserted, namely:- "(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;' (ii) in item (b),- (A) in sub-item (iv), the words "upto higher secondary" shall be omitted, (B) after sub-item (iv), the following sub-item shall be inserted, namely:"(v) supply

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2018 (4) TMI 368 – KERALA HIGH COURT – [2018] 1 GSTL 60 (Ker) – Release of detained goods – Section 129 of the Central Goods and Services Tax Act – Held that: – identical matter has been disposed of by a Division Bench of this Court in The Commercial Tax Officer And The Intelligence Inspector Versus Madhu. M.B. [2017 (9) TMI 1044 – KERALA HIGH COURT], directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 – the competent authority is directed to complete the adjudication provided for u/s 129 of the statutes – petition disposed off. – W.P.(C).No.2963 of 2018 Dated:- 29-1-2018 – P.B. Suresh

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GST – States – SRO-GST-29 (Rate) – Dated:- 29-1-2018 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Srinagar, the 29th January, 2018 SRO-GST-29 (Rate).- In exercise of the powers conferred by sub-section (1) of section 9, subsection (1) of section 11 ,sub-section (5) of section 15 and sub-section (1) of section 16 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in SRO -GST-11 DATED 08.07.2017 issued by Finance Department, Government of Jammu and Kashmir, namely:- In the said notification, (i) in the Table, – (a ) against serial number 3, in column (3), – (A) in item (iv),- (I) for sub-item (c), the following sub-item shall be substituted, namely: – (c) a civil structure or any other original works pertaining to the ln-situ redevel

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ed under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities. ; (B) in item (v), (I) in sub-item (a), for the word excluding , the word including shall be substituted; (II) after sub-item (d), the following sub-item shall be inserted, namely: – (da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March,2017; ; (C) for item (ix) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) (ix) Composite supply of works contract as defined in clause (119) of section

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Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. (xi) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under subsection (1) of section 22 of the Jammu and Kashmir Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x)and (xi) above. 9 – ; (b) against serial number 9, in the entry in column (3), in item (v), for the words natural gas , the words and brackets natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel shall be substituted; (c) against serial numb

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), against serial number 3, at item (i); sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi). Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. Nil – (iii) Real estate services other than (i) and (ii) above. 9 – ; (e) against serial number 17, for item (vii) in column (3), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) (vii) Time charter of vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer

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Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (iii) Support services other than (i) and (ii) above. 9 – ; (h) against serial number 24,- (A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause(g), the following sub-clause shall be inserted, namely:- (h) services by way of fumigation in a warehouse of agricultural produce. ; (B) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) (ii) Service of exploration, mining or drilling of petroleum crude or natural gas or both. 6 – (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. 9 – ; (i) for serial number 25 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) 25 Heading 9987 (i) Services by way of housekeeping, such as plumbin

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(i), (ia), (ii), (iia) and (iii) above. 9 – ; (k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) 32 Heading 9994 (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. 6 – (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. 9 – ; (l) against serial number 34, in column (3),- (A) for item (iii)and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) (iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. 9 – (iiia) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, casinos, race club, any sporting event such as Indian Premier League and the like. 14 – ; (B) in item (vi), after the brackets an

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