Author: admin_gst

Commissioner of GST & Central Excise Chennai South Commissionerate Versus M/s. AVM Film Studios
Service Tax
2018 (7) TMI 264 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 11-4-2018
ST/Misc. /41480/2017 and ST/518/2011 – Final Order No. 41095 / 2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical)
Shri K. Veerabhadra Reddy, JC (AR) for the Appellant
Ms.Cynduja Crishnan, Advocate for the Respondent
ORDER
The respondents are running a studio which was let out on hire for production of film and TV serials for the period 4/2007 to 3/2008. When renting of immovable property was brought within the net of taxable services, with effect from 1.6.2007, the respondent

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ape Production contained in section 65(120) and also Video Production Agency under section 65(119) of Finance Act, 1994. He also referred to the CBEC Circular F.No. B.11/1/2001-TRU dated 9.7.2001 and argued that the Board has clarified that the activity of letting out the studio premises would attract service tax under the category of 'Video Tape Production'.
3. The ld. counsel Ms.Cynduja Crishnan appearing for respondent relied upon the decision rendered in their own case on identical facts wherein the Tribunal has held the issue in their favour. She submitted that the Tribunal in the said Final Order had taken note of the definition contained in the Finance Act and also the Board's Circular referred by the ld. AR.
4. Heard both sides.

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rogramme, event or function on a magnetic tape or on any other media or device and includes services relating thereto such as editing, cutting, colouring, dubbing, title printing, imparting special effects, processing, adding, modifying or deleting sound, transferring from one media or device to another, or undertaking any video post-production activity, in any manner;
6. The Board's Circular dated 9.7.2001 referred to by the ld. AR has clarified so as to include the letting out of studio, other facilities such as lights, gadgets etc. falling under Video Tape Production services. The said Circular extends beyond the definition provided in the statute. Needless to say that Circulars of CBEC are not binding upon the Tribunal. Moreover, the r

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In Re: M/s. AOV Agro Food Pvt. Ltd.
GST
2018 (7) TMI 1333 – AUTHORITY FOR ADVANCE RULINGS HARYANA – 2018 (15) G. S. T. L. 112 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS HARYANA – AAR
Dated:- 11-4-2018
AAR No. HAR/HAAR/R/2017-18/7
GST
SANGEETA KARMAKAR AND VIJAY KUMAR SINGH, MEMBER
Present for the Applicant: Sh. Ashok Misra, C.A. Sh. Aman Sharma, Manager
Present for the department: Sh. Rakesh Dhaiya, ETO, Mewat.
Factual Background
M/s. AOV Agro Food Pvt. Ltd. ('AOV') is engaged in slaughtering and processing of poultry/sheep/goat meat and supplies products export and domestic market and Army against tender.
M/s. AOV supplies to Army Sheep/goat meat in carcasses of different weight and size in frozen Slate and similarly whole chicken of different weight and size is also supplied in frozen State. The packing and dispatch pattern for both mutton and chicken is claimed to be as under:-
(i) Mutton
Each frozen carcass is put in LDPE bag (primary packing) w

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f chapter heading 0204 and 0207, frozen and put in unit containers were taxable @ 12%.
Vide schedule-I of notification no. 43/2017 Integrated Tax (rate) dated 14.11.2017 the product of chapter heading 0204 and 0207, other than fresh or chilled and in unit container and bearing a registered brand name or bearing a brand name on which actionable claim is available, were made taxable @ 5%.
In view of the above, it is the applicant's case that the dispatches made by them in LDPF/HDPE bags, both primary well as secondary packing do not qualify as unit container and therefore their product is not leviable to tax under GST.
Comment of the Officer under section 98 (1) of the CGST, HGST Act 2017
The Deputy Excise & Taxation Commissioner (ST), Nuh (Mewat) vide his letter no. 577, dated 8.03.2018 as slated that the applicant dealer supplies frozen meat backed in PDPE bags in the shape of unit container. Since the applicant is supplying his goods packed in bags hence it qualifies as supply

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n to mean a package designed to hold a pre-determined quantity or number which is indicated on such package. The applicant had cited several case laws where the definition of unit container had been discussed and adjudicated.
After hearing and discussion in detail. the decision was reserved which is being released today.
Discussion and finding of the authority
GST is chargeable as reference to value and at applicable rates. For the purpose of building a point of view reference is made to the IGST rate schedule.
W.e.f. from 1st July, 2017 till 14th November, 2017
Schedule II of the Notification no. 1/2017-Integrated Tax (rate) dated 28th June, 2017 deals with the products which are subject to 12% GST and entry No. 4 and 7 which pertain to sheep meat and poultry meat respectively are provided below:-
Schedule-II
Sr. No.
Chapter/Heading/Sub-heading/Tariff item
Description of Goods
4.
0204
Meat of sheep or goats, frozen and put up in unit containers
7.
0207
Meat and edible o

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onwards.
Schedule I of the Notification no. 43/2017-Integrated Tax (rate) dated 14th November, 2017 deals with the products which are subject to 5% GST and entry No. 1 which pertain to sheep meat and poultry meat are provided below:-
Schedule-I         
Sr. No.
Chapter/Heading/Sub-heading/Tariff item
Description of Goods
1.
0204
0207
All goods (other than fresh or chilled) and put up in unit container and-
(a) bearing a registered brand name;
(b) bearing a brand name on which actionable claim or enforceable right in court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been voluntarily], subject to conditions as in the annexure I]”;
A reading of the above mentioned entries would reveal that the items mentioned in tariff heading 0204 or 0207 [other than fresh or chilled] would be exigible to tax @ 5% if these are put up in a 'unit container' and bears a b

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forceable right in court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been voluntarily], subject to conditions as in the annexure I]”;
A conjoint reading of the extracts of the above mentioned notifications reveal that on products of Chapter/Heading/Sub-heading/TarifT item 0204 and 0207 GST is chargeable subject to fulfilment of conditions as tabulated below:
W.e.f. 1st July. 2017 to 14th November, 2017
* Must be frozen
* Must be packed in unit container
W.e.f. 15th November, 2017
* Must be frozen
* Must he packed in unit container
* Must bear a brand.
Since the applicant has sought advance ruling only on the question of taxability of the product viz a viz the packing being considered as unit container or not, it is worth understanding the meaning of the word unit container. As per the explanation appended with the above stated notification:-
'the phrase' 'unit container' means a package, whet

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ity is mentioned. Thus, the packing of the frozen carcasses and chicken done by them is only a medium of delivery and since these are not in pre-determined units, these packing cannot be termed as 'Unit Containers'
To substantiate their view regarding unit container the applicant had cited several case laws. Reliance is placed on the case of CCE. Vs Shalimar Super Foods [2007 (210) ELT 695 (Tri-Mumbai) and Surya Agro Oils Ltd. vs CCE, Indore, 2000 (116) E.L.T. 514.
In CCE. Vs Shalimar Super Foods [2007 (210) ELT 695 (Tri-Mumbai) the Hon'ble bench had considered the question of 'Unit Container' and observed in para 3:
 “3….However, unit container, as per the definitions contained in several dictionaries, is a container containing pre-determined uniform quantities of contents whereas the items cleared by the respondents were not of uniform quantities. For this reason the goods in question which were cleared in plastic bags not sealed and not containing pre-print

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ax (Rate) dated 28th June 2017 a unit container means a package, whether or small (for example tin, can, jar, box, bottle, bag, carton, drum. barrel or canister) designed to hold a pre-determined quantity or number, which is indicated on such package. The explanation itself suggests that the make of the container should be such which can hold a predetermined quantity or number. It should he such that when packed it holds the predetermined quantity or the number for which it is designed. As shown to us the packaging by the applicant can weigh 10 Kgs or 11 Kgs or for that matter 10.5 or 10.25 kgs. depending upon the weight of two frozen carcasses or weight or 20-25 frozen chickens, as the case may be, packed in secondary packaging. Neither the packaging is uniform or standardised nor the packages are designed to hold a predetermined quantity.
Advance ruling under section 98 or the CGST/HGST Act 2017
In the backdrop of above discussion and findings it is ruled that
(a) The whole (sheep

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In Re: M/s. Esprit India Private Limited
GST
2018 (7) TMI 1334 – AUTHORITY FOR ADVANCE RULINGS HARYANA – 2018 (15) G. S. T. L. 132 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS HARYANA – AAR
Dated:- 11-4-2018
AAR No. HAR/HAAR/R/2018-19/6
GST
SANGEETA KARMAKAR AND VIJAY KUMAR SINGH, MEMBER
Present for the Applicant Sh. Nitin Agrawal.
1. The applicant namely M/s. Esprit India is a subsidiary of M/s. Esprit De Corp. (Far East) Limited, Hong Kong (EDCFE) which in turn is a fellow subsidiary of M/s. Esprit Europe Service GmbH, Germany ('Esprit Germany'). EDCFE is a limited company incorporated in Hong Kong, acts as sourcing service provider for Esprit Germany, EDCFE assists Esprit Germany in sourcing (on a worldwide basis)) of goods which includes wearing apparel, shoe & accessories and fabric.
2. EOCFE has engaged Esprit India as a sub-contractor to provide sourcing services for the goods on a non-exclusive basis in India Esprit Germany. Pursuant to the said a

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Esprit India performs its functions as a sub-sourcing contractor of and does not purchase the goods or trade its own name.
It assists in protection of trademark which includes ensuring that suppliers execute all trademark confirmation letters, comply with the trademark protection procedures and comply with the sourcing principles as adopted by Esprit Germany/EDCFE.
3.
Identification of supplier
EDCFE provide guidelines and instructions to Esprit India regarding vendor selection process
Esprit India responsible for collecting data for the purpose of vendor evaluation, Esprit India undertakes vendor evaluation on various parameters including experience, reputation, quality of product, price etc. based on which the vendor is selected. Esprit India is also responsible for maintaining the existing and new supplier base in India.
4.
Negotiation with the suppliers
Esprit Germany directly negotiate and contract with supplier in respect of goods sourced from India.
Esprit India only

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Esprit Germany into binding contract of purchase of goods.
8.
Involving and payment
Suppliers directly invoice to Esprit Macao and it makes payment directly to the suppliers
No role in the invoicing and payment process as all invoices are sent directly by suppliers to Esprit Germany without any involvement of Esprit India
4. Questions on which ruling has been sought by the applicant. are as under:
(i) Taxability of above stated services provided by Esprit India to its associate concern in Hong Kong EDCFE under GST regime.
(ii) Whether the above stated services provided by Esprit are covered under Export of Services having Zero rated taxability,
(iii) Whether Esprit India is eligible for seeking refund of GST for the taxes paid on input services or goods or both.
RECORDS OF PERSONAL HEARING – 2nd PROVISO TO SECTION 98(2) OF CGST/HGST ACT, 2017
5. Personal hearing in the instant case was conducted on 09.04.2018, which was attended by Sh. Nitin Agrawal Power of Attorney Hold

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rs and advice on the best available combination of price, quality and delivery of the goods for Esprit Germnay.
998371 Market research services. This service code includes market analysis, analysis of competition and the behaviour of consumers, use of research monographs, statistics, econometric models surveys, etc.
Taxable under forward charge @ 18% [S.No.21(ii) of Notification No. 11/2017-Cental Tax (Rate) dt. 28.07.2017]
2.
Purchase of goods and trademark protection
Esprit Germany directly purchases goods from Indian suppliers
Esprit India performs its functions as a sub-sourcing contractor of EDCFE and does not purchase the goods or trade in its own name.
It assists in protection of trademark which includes ensuring that all suppliers execute all trademark confirmation letters, comply with the trademark protection procedures and comply with the sourcing principals as adopted by Esprit Germany/EDCFE.
998599 Other support services n.e.c.
Business services of intermediaries a

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te) dt. 28.07.2017]
4.
Negotiation with the suppliers
Esprit Germany directly negotiate and contract with supplier in respect of goods sourced from India.
Esprit India only communicates the terms and conditions to the extent of instructions and requirements received from Esprit Germany {through EDCEF) but is not involved in negotiation.
998599 Other support services n.e.c.
Business service of intermediaries and brokers;
Taxable under forward charge @ 18% [S.No. 23(ii) of Notification No. 11/2017-Central Tax (Rate) dt. 28.07.2017]
5.
Inspection quality control
Esprit Germany and DCFE, frame guidelines for quality control procedure to be adopted during manufacturing, stock keeping in warehouse and transportation
Esprit India based on the guidelines received from EDCFE conducts quality checks at various to stages of production, it also checks whether the goods meet the specification, quality, delivery time, and other requirement of Esprit Germany.
998311 Management consulting

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e) dt. 28.07.2017]
7. As regards the question of above stated services provided by Esprit India, also being covered under export of services having zero rated taxability, it is observed that “zero rated supply” has been defined under Section 16(1) of the integrated Goods and Services Act, 2017, as under:
“zero rated supply” means any of the following supplies of goods or services or both, namely:-
(a) export of goods or services or both; or
(b) supply of goods or services or both to a Special Economic Zone developer
or a Special Economic Zone unit.
(2) Subject to the provisions of sub-section (5), of section 17 of the Central Goods and Services Tax Act, credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply be exempt supply.
(3) registered person making zero toted supply shaft be eligible to claim refund under either of the following options, namely:-
(a) he may supply goods or services or both under bond or Letter of Undertakin

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nt of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8;
From the above, it is evident that whether a transaction is “export of services” or not, is dependent upon the tact as to whether the place of supply of service is out of India or not. Consequently, if the advance ruling authority proceeds ahead with examination and consideration of this fact, discussions and findings on the aspect of “place of supply” will be inevitable. Whereas, Section 97(2) of the CGST/HGST Act, 2017 empowers the Advance Riding Authority to decide the issues, which are as follows:-
(a) classification of any goods or services or both;
(b) applicability of a notification issued under the provisions of this Act;
(c) determination of time and value of supply of goods or services or both;
(d) admissibility of input credit of paid or deemed to have been paid;
(e) determination of the liability to pay tax on any goods or services or both;
(f) whethe

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nder is the competent authority for the same.
However, with regard to giving Advance Ruling on this question, it is observed that as the earlier question relating to export of services is dependent upon the definition of “place of supply”, which is out of jurisdiction of the authority, this instant question too, being corollary to earlier question, cannot be taken up for pronouncing any ruling due to lack of jurisdiction.
ADVANCE RULING UNDER SECTION 98 OF THE CGST/HGST ACT, 2017
9.1. The services provided by Esprit India to its associate concern in Hong Kong EDCFE are taxable supplies, as discussed in para 6 above.
9.2. The above stated services being taxable supplies, the question as to whether they qualify as “export of services” and accordingly “zero rated supply”, is out of jurisdiction or this authority, in view above discussions in para 7.
9.3. The same proposition, as discussed in para 9.2 above, applies to the question as to whether Esprit India is eligible for seeking re

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In Re : M/s Loyalty Solutions and Research Private Limited
GST
2018 (7) TMI 1421 – AUTHORITY FOR ADVANCE RULING – HARYANA – 2018 (15) G. S. T. L. 123 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – HARYANA – AAR
Dated:- 11-4-2018
ADVANCE RULING NO. HAR/HAAR/R/2017/18/4
GST
Sangeeta Karmakar (Member CGST) and Vijay Kumar Singh (Member)
Present for the applicant : Sh Sandeep Chilana & Sh Atulya Kishore, Advocate (POA)
Ruling
The applicant namely M/s Loyalty Solutions and Research Pvt. Ltd. (LSRPL). owns and operates a reward point based loyalty programme that is integrated towards it partners and their customers. Under this programme, LSRPL is providing certain services to its clients/partner, such as M/s Nice Chemicals Pvt. Ltd. (NICE). The applicant is managing the customer loyalty programme for its clients/partners such as NICE, which is based on issuance of reward points, also known as payback points by the applicant to end customers. These reward/payment poi

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tomers, while making future purchases of products of ''partners”.
c) in pursuance to these reward points management, “partner” transfers amount equivalent to 0.25 of INR, per reward point, as issuance charges to LSRPL
d) Whenever any purchase is made by end customer, by using/redeeming rewards points, LSRPL transfers amount equivalent to 0.25 INR per reward point used to the concerned store and the concerned store gives discounts the payment to be received from end customer to this extent.
e) The rewards points have a validity period of 36 months, meaning thereby that the customer cannot redeem these reward points, after expiry of 36 months from the date of issuance.
f) It may happen that the customer does not or is not able to redeem the rewards points, within their validity period of 36 months from the date of issue.
g) in such cases, as per the agreement, the rewards points are forfeited by LSRPL and the amount equivalent to 0 25 INR per reward point is being retained b

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of the end customers to redeem the payback points within their validity period can be treated as “supply” of any other goods or services and consequently be chargeable to GST under the CGST, HGST or IGST Act?
Comments of the concerned officer U/S 98(1) OF THE CGST/HGST ACT, 2017
5. The Deputy Excise & Taxation Commissioner (ST), Gurgaon (East), vide letter No.3086 dt.22.03.18, submitted the requisite comments on both the above questions raised by the applicant, as under:
(a) The applicant recovers the underlying value of 0.25 INR per reward point to the Customers of the partners enrolled under the loyalty programme and on issuance of such points the applicant charges issuance fees . However , the applicant nowhere submits that the amount received by the applicant in return of issuing points are returned back to the partners when such points are not used within validity period. Therefore, it is not an actionable claim as the applicant fails to meet all the characteristics as stated

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rs Therefore, the above stated transaction will attract GST.
Record of Personal Hearing
6. Personal hearing in the case was conducted on 11.04.2018 which was attended by Sh. Sandeep Chilana & Sh. Atulya Kishore, Advocates (POA). They had reiterated the submissions made in their application. After detailed discussions the application was admitted being covered by clause (e) & (g) of section 97 (2) of the CGST/HGST Act 2017
On the merit of the case they were heard in detail. Their main contention is that the redemption points issued to their clients for further distribution to the participant/end customers is in the nature of actionable claim and as per exclusion entry 6 of schedule-III of the CGST/HGST Act, these are not leviable to GST. Any amount of forfeited redemption points thus, also does not attract any GST. After hearing them in detail the judgment was reserved which Is being released today
DISCUSSIONS AND FINDINGS OF THE AUTHORITY
7. As per Section 2(i) of the CGST/HGST Ac

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s or transactions which shall be treated neither as supply of goods nor as supply of services. Point 6 in schedule III includes actionable claims other than lottery, betting and gambling. Therefore, such actionable claims which are not lottery, betting, gambling, though are goods under Section 2(52) of the CGST Act, but are excluded from levy of GST in terms of Schedule III to CGST Act.
9. Rewards points earned by the end customers for purchase of products of “partners” to loyalty programme are indeed “actionable claim”. However, the question arises that, when these reward/payback points are not redeemed by the customer for the reasons that their validity period has expired, do such reward points continue to be actionable claim?
10. In this regard, it is observed that after the expiry of validity date, these reward/payback point can no longer be redeemed/encashed by the end customer and the end customer loses any right over them. Also, as per the definition of “actionable claim”, giv

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o the activities of their providing services to the said “partners” through the loyalty programmes run by LSRPL
12. Even from the clauses of agreement between LSRPL and the “partners”, it is evident money equivalent of reward points expired/ not redeemed by customers/forfeited after expiry, would be retained by LSRPL. Thus, the agreement itself provides for revenue to LSRPL, in shape of retaining the issuance fee. In the event of the forfeiture, the Issuance fee received by the applicant from the partner in relation to such lapsed payment points, is retained by the LSRPL. Thus, the agreement between LSRPL and the partner specifically provides that it is actually the issuance fee that is being retained by LSRPL in the event of non-redemption of loyalty points by customers
Thus, this amount is liable to be considered as consideration for supply of services by LSRPL to its partners in the normal course of business and becomes part of remuneration for LSRPL for providing services.
13. L

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Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal.
Trade Notice No. 01/2018-19 Dated:- 11-4-2018 Madhya Pradesh SGST
GST – States
OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS.
GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001
C.No. IV(16)02/Trade Notice/HQ/JBP/Tech/2018-19/
Trade Notice No. 01/2018-19
Dated 11.04.2018
Sub: Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
Kind attention of all the members of Trade/Industry/Trade Associations/Chambers of Commerce and Industry/RAC and all others concerned is invited to Circular No. 39/13/2018-GST issued under F. No. 267/7/20180.8 dated 03.04.2018 by the Deputy Commissioner GST, Central Board of Indirect Taxes and Customs, New Delhi, regarding Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches

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plementation of the decision,
3. Scope
Problems which are proposed to be addressed through this mechanism would essentially be those which relate to Common Portal (GST Portal) and affect a large section of taxpayers.
Where the problem relates to individual taxpayer, due to localised issues such as non-availability of internet connectivity or failure of power supply, this mechanism shall not be available.
4. IT-Grievance Redressal Committee
Any issue which needs to be addressed through this mechanism Shall be identified by GSTN and the method of resolution approved by the GST Implementation Committee (GIC) which shall act as the IT Grievance Redressal Committee. In GIC meetings convened to address IT issues or IT glitches, the CEO, GSTN and the DG (Systems), CBEC shall participate in these meetings as special invitees.
5. Nodal officers and Identification of issues
5.1 GSTN, Central and State government would appoint nodal officers in requisite number to address the proble

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riat shall obtain inputs of the Law Committee, where necessary, on the proposal of the GSTN and call meeting of GIC to examine the proposal and take decision thereon.
6.2 The committee shall examine and approve the suggested solution with such modifications as may be necessary.
6.3 IT-Grievance Redressal Committee may give directions as necessary to GSTN and field formations of the tax administrations for implementation of the decision.
7. Legal issues
7.1 Where an IT related glitch has been identified as the reason for failure of a taxpayer in filing of a return or form prescribed in the law, the consequential fine and penalty would also be required to be waived. GST Council has delegated the power to the IT Grievance Redressal Committee to recommend waiver of fine or penalty, in case of an emergency, to the Government in terms of section 128 of the CGST Act, 2017 under such mitigating circumstances as are identified by the committee. All such notifications waiving fine or pen

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identified taxpayers shall be allowed to complete the process of filing TRAN-1.
8.2 The taxpayer shall not be allowed to amend the amount of credit in TRAN-1 during this process vis-ä-vis the amount of credit which was recorded by the taxpayer in the TRAN-1, which could not be filed. If needed, GSTN may request field formations of Centre and State to collect additional document/ data etc. or verify the same to identify taxpayers who should be allowed this procedure.
8.3 GSTN shall communicate directly with the taxpayers in this regard and submit a final report to GIC about the number of TRAN-1s filed and submitted through this process.
8.4 The taxpayers shall complete the process of filing of TRAN-1 stuck due to IT glitches, as discussed above, by 30th April 2018 and the process of completing filing of GSTR-3B which could not be filed for such TRAN-1 shall be completed by 31st May 2018.
9. Shri Manish Kumar Jaiswal, Joint Commissioner is designated as Nodal Officer to rece

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Refund against export of goods on payment of IGST
Query (Issue) Started By: – MohanLal tiwari Dated:- 10-4-2018 Last Reply Date:- 12-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
Please advise whether the refund of IGST paid against export of goods can be approved & sanctioned by jurisdictional Dy Commissioner.
Reply By Alkesh Jani:
The Reply:
Sir, No, the Shipping Bill it self is an application of refund, therefore, the Customs Authority of the port of export can approve & sanctioned. The details filed in Table 6 (exports) will be transmitted to the respective port and the Customs Authority at the port will verify in case of any errors or else the refund will be sanctioned without any human interface.

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High Court Affirms GST on One-Time Premium for 60-Year Leases, Declaring It Constitutionally Valid and Lawful.
Case-Laws
GST
Constitutional validity of GST on long term lease premium (60 year

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E way Bill Issuance
Query (Issue) Started By: – Rakesh Srivastava Dated:- 10-4-2018 Last Reply Date:- 10-4-2018 Goods and Services Tax – GST
Got 1 Reply
GST
I need to issue e way bill against an import shipment received through courier which got stuck at port due to some reasons, the Bill of Entry date is 03-10-2017 where as the shipment got cleared dt. 09-04-2018. While generating eway bill plz tell me which date to metion on the e way as the BOE Date is too old & the system is tak

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Roll-out of e-Way Bill system for Intra-State movement of goods in the States of Andhra Pradesh, Gujarat, Kerala, Telangana and Uttar Pradesh from 15th April, 2018
GST
Dated:- 10-4-2018

As per the decision of GST Council, e-Way Bill system for all inter-State movement of goods has been rolled-out from 01stApril, 2018. E-way Bill system for Intra-State movement of goods in the State of Karnataka is also operational from the said date. E-Way Bills are getting generated successfully a

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GST COMPLIANCES REQUIRING ATTENTION NOW
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 10-4-2018

31st March, 2018 marks the end of Financial Year 2017-18, first fiscal year of GST and last year of service tax. This is also the transitional year for migration and as such crucial for taxpayers to migrate balances and tax credits fully but accurately. This calls for due diligence and careful closing of financial books of accounts.
Here are few action points in the new financial year for immediate compliance under GST in April, 2018 for the new Financial Year 2018-19.
Annual Reconciliation of Books and GST returns
For this, assessees are required to reconcile the sale ledger/ GST liability / cash ledger/ credit ledger as per books of accounts and as per GST returns. Further, in case there is any difference, then company is required to take the effect of the same in March, 2018, GSTR 3B and GSTR 1.
New Invoice Series
A registered person may develop the n

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ction 16(2) of CGST Act, 2017. If the payment is not made, the credit taken on that invoice must be reversed. And whenever such payment is made credit may be taken then. By this logic, invoices issued before 1st October, 2017 must have been paid by 31st March, 2018. If not, you'll have to reverse the input credit claimed. This requires proper ageing analysis of outstanding debtors and creditors.
* Filing of TRAN 2 for the period July, 2017 to December, 2017 has been extended to be filed by 30th June, 2018. Earlier, it was to be filed by 31st March, 2018.
* In the past, there have been many instances and complaints that assessees were not able to file TRAN-1 which was required to carry forward balances of input credit pertaining to old tax regime (excise, service tax, VAT) due to technical snags. There were many writ petitions filed across the country and various high courts directed the Government to allow further opportunity to the tax payers who could not file TRAN-1. [M/s. Ariha

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not be allowed to amend the amount of credit in TRAN-1 during this process vis-à-vis the amount of credit which was recorded by the taxpayer in the TRAN-1, which could not be filed.
* The taxpayers are allowed to complete the process of filing of TRAN 1 stuck due to IT glitches, as discussed above, by 30th April 2018 and the process of completing filing of GSTR 3B which could not be filed for such TRAN 1 shall be completed by 31st May 2018.
It may be noted that this extention is not for all taxpayers who did not file TRAN-1 but only for those who attempted to file but were not successful. This will be verified from GSTN audit trail.
Application / Renewal of LUT
Exporters making zero rates supplies have to furnish an LUT to the jurisdictional commissioner. An LUT is valid for one financial year. Therefore, LUT tendered in FY 2017-18 was valid until 31st March, 2018 only. Exporters who wish to continue to export under LUT need to submit a fresh LUT for FY 2018-19 to have thi

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e been rejected ab initio.
Thus, LUT will be deemed to be accepted as soon as ARN is generated and no documents need to be submitted in physical form to the tax office.
Use of E-way Bills
1st April has become a land mark date in the GST journey, as it marks the advent of e-way bills in the country under the GST regime, a tool to check tax evasion and bring in operational efficiency so far as taxpayers and logistics management is concerned.
Date of Introduction of e-way bills is 1st April, 2018 for inter-state movement of goods.
Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees (including tax)-
* in relation to supply, or
* for the reasons other than supply, or
* due to inward supply from unregistered person,
shall require to furnish an e-way bill. No e-way bill is required if the value of the goods in an individual consignment is less than ₹ 50,000/- even if the total value of all such consignments in a single c

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rticulars
To whom applicable
Period
Due date
GSTR-1
(Monthly)
Taxpayers with annual aggregate turnover more than ₹ 1.5 crore
Feb 2018
10.04.2018
GSTR 4
Composition dealers
Jan – Mar 2018
18.04.2018
GST Payment
All taxpayers
March 2018
20.04.2018
FORM 3B
All taxpayers
March 2018
20.04.2018
GSTR 5
Non-resident taxable persons
March 2018
20.04.2018
GSTR 5A
Online Information and Database Access or Retrieval (OIDAR)
March 2018
20.04.2018
GSTR 1
Taxpayers with annual aggregate turnover upto ₹ 1.5 crore
Jan – Mar 2018
30.04.2018
TRAN 1
Taxpayers who failed to file TRAN 1 due to IT glitches
30.04.2018
Now that most of the returns will be filed in next three months, it appears that another major GST reforms / amendments may take place w.e.f. July, 2018, when it completes first year of levy of GST in the country. GST Council has had 26 meetings so far and yet lot of issues have to be ironed out, the most crucial being technical interface.
Account

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M/s Torque Pharmaceuticals Pvt. Ltd. Versus State of Up And 2 Others
GST
2018 (5) TMI 75 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 119 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 10-4-2018
Writ Tax No. 610 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ.
For the Petitioner : Vipin Kumar Kushwaha, Nishant Mishra
For the Respondent : C.S.C.
ORDER
Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri C.B. Tripathi, learned Standing Counsel for the respondents.
The instant writ petition has been filed by the petitioner against the seizure order passed by the respondent no. 3 dated 30.03.2018 and the notice dated 30.03.2018 issued under Section 191(3) of the UPGST Act, 2017. The petitioner is having its registered office in Chandigarh and branch office at Gorakhpur in the State of Uttar Pradesh. The petitioner company is engaged in manufacturing of medicines and mineral water and its manufacturing unit is situated at Derabas

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e stock transfer invoice dated 21.3.2018 and 24.3.2018 and the same were booked after paying the IGST from Derabassi unit situated in Punjab and the goods are brought at transporters office at Chandigarh and thereafter E-Way Bill, prescribed under the CGST Rules, had been downloaded in which the vehicle number as well as other details were duly mentioned for the transportation of the goods from the manufacturing unit up to Chandigarh Transport Nagar. At Chandigarh the goods are loaded in another vehicle being Truck No. HR 46 B-9022 for the transportation from Chandigarh to Gorakhpur.
The contention of the petitioner is that the petitioner has also generated E-Way Bill prescribed under the UPGST Rules for all the three transactions, against the aforesaid three invoices, by mentioning all the relevant details with relation to the transactions in question.
The contention of the petitioner is that since the movement of goods from Baddi to Gorakhpur and also from Derabassi to Gorakhpur, w

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ound for seizing the goods and vehicle is taken by the respondent no. 3 that the E-Way Bills -01 relating to the petitioner, the vehicle numbers are hand written whereas E-Way Bill -01 was not used in respect of other goods which is allegedly not related to the petitioner.
A show cause notice was also issued under Section 129(3) of the Act by which the respondent no. 3 has directed the petitioner and owner of the other goods to appear and file their explanation by 04.04.2018 and has indicated in the said notice that as to why there is a difference of IGST in two different invoices.
The petitioner appeared and has filed reply, explaining the reasons for both ground namely as to why the vehicle numbers are hand written as well as with regard to objection of other item it is clearly stated that the petitioner is not at all related with the goods nor the same belongs to the petitioner.
The respondent no. 3 has not accepted the reply as such has insisted for bank guarantee for release of

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garh and therefore the goods were firstly unloaded from the vehicles at Chandighar and were loaded in another vehicle at Chandigarh for their onwards journey.
In the said background the E-Way Bill which has been issued initiatlly when the goods/vehicle started its journey from Himanchal Pradesh/Punjab by mentioning the vehicle number in the E-Way Bill but after reloading in another vehicle at Chandigarh since the official portal was not permitting to mention the details of two transport vehicles, the registration number of the second transport vehicle has been mentioned by hand.
We find no irregularity at the hands of the petitioner or the transport company and in such peculiar circumstances the petitioner has no option but to mention the details of the subsequent vehicle by hand. We further noticed that the tax has been charged while issuing the stock transfer invoices at the prescribed rate, however, if there is any short fall of the tax, it would be open to the concern GST Authori

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In Re : Action Construction Equipment Limited
GST
2018 (7) TMI 1420 – AUTHORITY FOR ADVANCE RULING – HARYANA – 2018 (15) G. S. T. L. 103 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – HARYANA – AAR
Dated:- 10-4-2018
ADVANCE RULING NO. /HAR/HAAR/R/2017/18/5
GST
Sangeeta Karmakar (Member)  and Vijay Kumar Singh (Member)
Sh Rajan Luthra, CFO and Sh Deepak Bhardwaj Sr. Manager (Indirect Taxation) for the Appellant.
RULING
The applicant has submitted that they are manufacturer of Cranes, Backhoe Loaders, forklifts. Motor Graders, Compactors, Tower Cranes, Tractors, Harvesters, etc. The applicant raised the question of correct classification of one of their product namely Truck Mounted Cranes (TMC). The applicant submitted that they buy readymade trucks, say, Ashok Leyland, TATA, etc., and on these trucks they manufacture cranes which are mounted/fixed on these trucks. These cranes have lifting capacity of 20 tonnes, 25 tonnes, 40 tonnes, etc. These cranes are

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n lorries, cranes, lorries, fire fighting vehicles, concrete-mixtures lorries, spraying lorries, mobile workshop, mobile radiological units).
As per the report of the concerned assessing authority, the dealer either purchases trucks or are provided by the customers themselves, Cranes are manufactured by the dealer and are mounted/fixed on the trucks. The final product i.e. truck mounted cranes are used for unloading and loading of heavy material. It is a special purpose vehicle (crane lorry) which is engaged in lifting/loading/unloading of heavy loads. However, the Product “Truck Mounted Crane” has got a specific mention in Entry no. 8426 as “Works Trucks fitted with a crane”.
Records, of personal hearing – 2nd Proviso to Section 98(2) of CGST/HGST Act, 2017
3. Personal hearing in the instant case was conducted on 09.04.18, which was attended by Sh Rajan Luthra , CFO and Sh Deepak Bhardwaj, Sr Manager( Indirect Taxation). He reiterated the submissions made in their application for a

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r
u
7.50%
–
84262000
–
Tower cranes
u
7.50%
–
84263000
–
Portal or pedestal jib cranes
u
7.50%
–
 
–
Other machinery, self-propelled :
 
 
 
84264100

On tyres
u
7.50%
–
84264900

Other
u
7.50%
–
 
–
Other machinery :
 
 
 
84269100

Designed for mounting on road vehicles
u
7.50%
–
842699

Other :
 
 
 
84269910

Ropeway and telphers
u
7.50%
–
84269990

Other
u
7.50%
–
8705 SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN THOSE PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS OR GOODS (FOR EXAMPLE, BREAKDOWN LORRIES, CRANE LORRIES, FIRE FIGHTING VEHICLES, CONCRETE-MIXERS LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE RADIOLOGICAL UNITS)
87051000
–
Crane lorries
u
10%
–
87052000
–
Mobile drilling derricks
u
10%
–
87053000
–
Fire fighting vehicles
u
10%
–
87054000
–
Concrete-mixer lorries
u
10%
–
87059000
–
Other
u
10%
–
5. From

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426, it is necessary that the truck which is being used to mount the crane must be “works truck” Whereas, works trucks are specifically covered under heading 8709
8709 – WORKS TRUCKS, SELF-PROPELLED, NOT FITTED WITH LIFTING OR HANDLING EQUIPMENT, OF THE TYPE USED IN FACTORIES, WAREHOUSES, DOCK AREAS OR AIRPORTS FOR SHORT DISTANCE TRANSPORT OF GOODS.
Thus, it is evident that when the works truck is not fitted with lifting of handling equipment such as crane, it merits classification under chapter heading 8709. However, when it is fitted with crane, it merits classification under heading 8426. Whereas, in their application, the applicant has submitted that they buy readymade trucks say Ashok Leyland, TATA, etc. Such Trucks and Lorries which are meant for transport of goods are covered under chapter heading 8704. Accordingly, classification of the impugned goods under heading 8426 is ruled out, as because the trucks being purchased/used by the applicant for manufacturing truck mounted c

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the following mechanical features : propelling engine, gear-box and controls for gear-changing, and steering and braking facilities. Such assemblies fall to be classified in Heading 87.05 as special purpose motor vehicles, whether the lifting or handling machine is simply mounted on the vehicle or forms an integral mechanical unit with it, unless they are vehicles designed essentially for transport purposes falling in Heading 87.04.”
The Hon'ble Tribunal further observed that the above explanatory note providing exclusion from the Heading 84.26 supports the department's view that the impugned goods cannot be classified under Heading 8426 but under Heading 8705 as a special purpose motor vehicle; that the crane lorry and other such special purpose vehicles are included under Heading 8705 vide the explanatory note thereunder.
8. As regards the dependency on HSN explanatory notes, the Hon'ble Supreme Court of India, in the case of LML ltd. v. Commissioner of Customs 2010(258)E.LT.321(S

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Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal
Trade Notice No. 07/2018 Dated:- 10-4-2018 Nagaland SGST
GST – States
Government of India,
Ministry of Finance, Department of Revenue
Office of the Chief Commissioner, Goods and Services Tax & Customs
Crescens Building, M.G. Road Shillong-793001, Tel.Nos. 91-0364-2500131/2502052.
Fax Nos. 91-0364-2224747/2502047, Email: cchillo@excise.nic.in
Trade Notice No. 07/2018
Dated, Shillong the 10th April, 2018
Sub: Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
The Central Board of Indirect Taxes & Customs [CBIC] has issued a Circular No. 39/13/2018-GST dated 3rd April, 2018 for the Trade and as well as all concerned regarding setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal.
It has be

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n.
3. Scope
Problems which are proposed to be addressed through this mechanism would essentially be those which relate to Common Portal (GST Portal) and affect a large section of taxpayers. Where the problem relates to individual taxpayer, due to localised issues such as non-availability of internet connectivity or failure of power supply, this mechanism shall not be available.
4. IT-Grievance Redressal Committee
Any issue which needs to be addressed through this mechanism shall be identified by GSTN and the method of resolution approved by the GST Implementation Committee (GIC) which shall act as the IT Grievance Redressal Committee. In GIC meetings convened to address IT issues or IT glitches, the CEO, GSTN and the DG (Systems), CBIC shall participate in these meetings as special invitees.
5. Nodal officers and identification of issues
5.1 GSTN, Central and State government would appoint nodal officers in requisite number to address the problem a taxpayer faces due to glitches,

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iat shall obtain inputs of the Law Committee, where necessary, on the proposal of the GSTN and call meeting of GIC to examine the proposal and take decision thereon.
6.2 The committee shall examine and approve the suggested solution with such modifications as may be necessary.
6.3 IT-Grievance Redressal Committee may give directions as necessary to GSTN and field formations of the tax administrations for implementation of the decision.
7. Legal issues
7.1 Where an IT related glitch has been identified as the reason for failure of a taxpayer in filing of a return or form prescribed in the law, the consequential fine and penalty would also be required to be waived. GST Council has delegated the power to the IT Grievance Redressal Committee to recommend waiver of fine or penalty, in case of an emergency, to the Government in tern-ns of section 128 of the CGST Act, 2017 under such mitigating circumstances as are identified by the committee. All such notifications waiving fine or penalt

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ified taxpayers shall be allowed to complete the process of filing TRAN-1.
8.2 The taxpayer shall not be allowed to amend the amount of credit in TRAN-1 during this process vis-a-vis the amount of credit which was recorded by the taxpayer in the TRAN-1, could not be filed. If needed, GSTN may request field formations of Centre and State to collect additional document/ data etc. or verify the same to identify taxpayers who should be allowed this procedure.
8.3 GSTN shall communicate directly with the taxpayers in this regard and submit a final report to GIC about the number of TRAN-1s filed and submitted through this process.
8.4 The taxpayers shall complete the process of filing of TRAN 1 stuck due to IT glitches, as discussed above, by 30th April 2018 and the process of completing filing of GSTR 3B which could not be filed for such TRAN 1 shall be completed by 31st May 2018.
9. The decisions of the Hon'ble High Courts of Allahabad, Bombay etc., where no case specific decision

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refund of unutilized ITC under GST after export under LUT
Query (Issue) Started By: – BalKrishan Rakheja Dated:- 9-4-2018 Last Reply Date:- 4-6-2018 Goods and Services Tax – GST
Got 11 Replies
GST
After exporting the goods under LUT and claimed refund for untilized ITC. As per formula refund amount comes to Rs. 50 Lacs but credit ledger balance at the end of the tax period (month in which the export took place) is ₹ 10 lacs only. Which amount I am eligible for refund of ITC, however as on today the credit ledger balance is ₹ 80 Lacs
Reply By YAGAY AND SUN:
The Reply:
As per Section 54(3) of the CGST Act, 2017, a registered person may claim refund of unutilised input tax credit at the end of any tax period. A tax period is the period for which return is required to be furnished.
Refund of unutilised input tax credit is allowed only in following two cases:
a) Zero rated supplies made without payment of tax
b) Inverted duty structure
Reply By Harshal Fifadr

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cannot spread across different financial years.
However, to be honest, I am not be to understand para 11.2. I request our experts to please clarify the issue that how to club and how to file the refund for quarters, as online it is for the month only.
Reply By BalKrishan Rakheja:
The Reply:
Thanks Harshal ji. I also agree with your views.
Reply By BalKrishan Rakheja:
The Reply:
Thanks Alkesh Jani ji for your valuable information. But my querry is still unanswered regarding for which amount I am eligible for refund. Please give your valuable advise.
Reply By Alkesh Jani:
The Reply:
Sir, you are requested to furnish the figures as per formula, than only proper reply can be given by our experts. However, if we think logically, the refund may be equal to or less than the input tax of value of exported goods. For example, if goods exported valued for ₹ 100/- than refund shall be ₹ 18/- or less.
Reply By KASTURI SETHI:
The Reply:
Dear Querist,
Rs.10 lacs is correct a

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d not in next financial year(s) and onward. You should claim refund against export within one year. Cycle of one year has to be monitored to claim the whole due amount.
Reply By BalKrishan Rakheja:
The Reply:
Thanks Sethi ji. I am fully agreed with your views.
Reply By rohit patodi:
The Reply:
what would be my adjusted turnover and net ITC in case of refund of input tax credit availed on inputs in case of exporters. For eg., an exporter has exported goods on LUT worth rs 2500000 in July period and in the same period he has done taxable sale within state worth rs 500000 and tax is ₹ 12500 cgst and sgst. So Total sale would be 3000000 rs. He has total input on purchases amounting to ₹ 150000 cgst and sgst. Thus input left at the end of the tax period at the end of the month is 150000-12500 i.e 137500.
In this case, how can I calculate adjusted turnover and net ITC?
Reply By SUDHANSHU JOSHI:
The Reply:
6 Dated: 12-4-2018
By:- Alkesh Jani
Sir, you are requested to f

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Trading with assembling
Query (Issue) Started By: – Mira choksi Dated:- 9-4-2018 Last Reply Date:- 1-3-2019 Goods and Services Tax – GST
Got 3 Replies
GST
i am trading in Led lights
and also assemble led lights from raw materials purchased (Led,battery,housing etc)
assembling on small scale.
while registering for GST nature of business activity Mfg or trading …….i select what..?
Reply By Alkesh Jani:
The Reply:
Sir/Madam, In my point of the assembling amounts to manufacturi

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GST for individual house construction
Query (Issue) Started By: – Preeti Preeti Dated:- 9-4-2018 Last Reply Date:- 13-5-2018 Goods and Services Tax – GST
Got 2 Replies
GST
I have to construct residential house in my plot, I am hiering an construction company( architectural plan +materials+construction)
Can anybody clarify about for what and all should I pay the GST for, and should I pay the double times GST to the construction company for materials as they would have already paid

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Clarification about Export Refund under GST
Query (Issue) Started By: – venkatachalapathy parameshwaran Dated:- 9-4-2018 Last Reply Date:- 9-4-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Hi Madam,
This is venkatachalapathy.p from Tirupur in Tamilnadu. I request you to please clarify about the export refund for the following situation:
The Central Government has introduced ROSL (Rebate on State Levy). The condition of the Scheme is When the dealer avail the ROSL they cannot a

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Refund claim against export of goods on payment of IGST
Query (Issue) Started By: – MohanLal tiwari Dated:- 9-4-2018 Last Reply Date:- 4-5-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear experts,
We are exporting goods on payment of IGST but since July'17, we have not received any single refund, kindly advise if –
1. In ICEGATE portal, under the head IGST inquiry, all our export bills and shipping details are available.
2. But under Validation by ICEGATE, it is showi

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The Government and GST Software: A Unified Approach to Facilitate E-way Bill
By: – Priya Sharma
Goods and Services Tax – GST
Dated:- 9-4-2018

The Goods and Services Tax Network (GSTN) is the backbone of the new taxation regime. It has been five years since the GSTN got launched. However, the taxpayers have been complaining about the taxation network as the compliance with GST has been extremely painful for the taxpayers and especially the MSMEs. And the recent technological glitch that resulted in the failed implementation of GST e-way bill worsen the situation. Hence, the government has taken some serious measures in order to help the taxpayers, simplify taxation processes, most importantly the e-way billing system.
The ch

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ime. Making the process easier demands input of every entity associated with it, whether directly or indirectly. The entire network of accountants, GST Suvidha providers, and GST software providers are required to sync to develop a time-effective return filing process. Just because the network of all these entities is extremely vast, the shortage of time is hindering the revamp to be smooth and result-oriented.
The safety of data
Amidst all the hassle of return filing and ITC claims under GST, the taxpayer couldn't pay attention to the safety processes of the data. To ensure that the data of the taxpayers is free from any kind of breach, the government has kept the entire data-retrieving process encrypted. As per the government, only two

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ernment assures that nothing is left out. This time the NIC (National Informatics Center) played a vital role in the revamp. The bill is not only developed for inter-state movements, but also tested multiple times to assure success. With the re-implementation of the bill, the government assures 75 lakh bills in a day irrespective of the earlier limit of 26 lakh bills.
What is an e-way bill?
However, the re-roll-out of e-way will resume the billing process and thus the government would also easily analyze the tax evasion measure, if any, in the transportation of the goods and services. An e-way bill is an electronic document that is provided to every vehicle carrying either goods or services or both from one place to another. That bill, c

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In Re : Akansha Hair & Skin Care Herbal Unit Pvt. Ltd.
GST
2018 (4) TMI 811 – AUTHORITY FOR ADVANCE RULING , WEST BENGAL – 2018 (12) G. S. T. L. 214 (A. A. R. – GST), [2018] 2 GSTL (AAR) 63 (AAR)
AUTHORITY FOR ADVANCE RULING , WEST BENGAL – AAR
Dated:- 9-4-2018
Case Number 01 of 2018
GST
Vishwanath Membe And Parthasarathi Dey Member
Applicant's representative heard Sri Anjan Dasgupta, Advocate & Sri P K Mukherjee, Authorised Representative
ORDER
1. The Applicant manufactures skin care preparations and wants an Advance Ruling on the Classification of 33 of its products. The Applicant declares that the question raised in this Application is not pending or decided in any proceedings under the CGST / WBGST Act, 2017 (hereinafter the GST Act). The officer concerned has not objected to the admission of the application. As such, the question raised is admissible for Advance Ruling under section 97 (2) (a) of the GST Act. The Application is, therefore, admitted.
2. Th

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ack Patch Pack
Beautifies the skin of sun-burn and black patches, ensures dazzling liveliness. Enhances glamour and beauty
Rupam
Pimple Pack
Glossy skin without pimples and rashes
Tanurima
Baby Skin Care
Fair and glossy skin for your baby
Romancho (lavender)
Body Talc
Soothing agent having anti-bacterial, anti-fungal anti-septic activity. Prevents excessive perspiration. Feeling of freshness, increases lustre of skin, gives relief from itching sensation and irritation of prickly heat, very helpful remedy in summer boils and pimples.
Romancho (Vanilla)
Body Talc
Soothing agent having anti-bacterial, anti-fungal anti-septic activity. Prevents excessive perspiration. Feeling of freshness, increases lustre of skin, gives relief from itching sensation and irritation of prickly heat, very helpful remedy in summer boils and pimples.
Romancho (Kewra)
Body Talc
Soothing agent having anti-bacterial, anti-fungal anti-septic activity. Prevents excessive perspiration

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Wash
Properly cleanses, exfoliate and moisturizes the skin. Helps for removing make-ups and sunscreen which, clog pores. Strengthens the natural protection of the skin. Instantly enhances glow and fairness. Improves the skin texture of skin and body
Nabaroop (Lemon)
Face & Body Wash
Properly cleanses, exfoliate and moisturizes the skin. Helps for removing make-ups and sunscreen which, clog pores. Strengthens the natural protection of the skin. Instantly enhances glow and fairness. Improves the skin texture of skin and body
Nabaroop (Neem)
Face & Body Wash
Properly cleanses, exfoliate and moisturizes the skin. Helps for removing make-ups and sunscreen which, clog pores. Strengthens the natural protection of the skin. Instantly enhances glow and fairness. Improves the skin texture of skin and body
Nabaroop (Orange)
Face & Body Wash
Properly cleanses, exfoliate and moisturizes the skin. Helps for removing make-ups and sunscreen which, clog pores. Strengthens the natur

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with hydrating the skin to make it glow, fresh and smooth. Helps to skin and tighten skin pores. Make skin soft and more elastic, reduces skin oilyness.
Twaka Snigdha (Rose)
Skin Toner
helps in the normal firming and toning of skin along with hydrating the skin to make it glow, fresh and smooth. Helps to skin and tighten skin pores. Make skin soft and more elastic, reduces skin oilyness.
Sukhparash
Face & Body Cream
Prevents from pimples, blemishes and skin rashes. Helps to cure minor and sunburn quantity
Namrata
Moisturizer for normal to dry skin
Helps to moisturize, soften and hydrate the skin. Prevents skin from rashes and burning sensation
Pailab
Anti-Crack cream
antibacterial & anti-septic for removal of cracked feet
Aadrita
Moisturizer for Oily skin
helps to moisturize, soften and hydrate the skin. Prevents the skin from rashes and burning sensation
Komal Parash
Baby Body Talc
Soothing agent having anti-bacterial, anti-fungal anti-septic activi

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of a Mauritius based company and intended to import revitalising toner, repairing lotion, cleanser, and refining mask of 'Proactive' brand. According to the petitioner, the cleanser and the repairing lotion contain almost 2.5% Benzoyl Peroxide as an ingredient, which has immense potential to cure acne. The fourth product, namely the mask, contains 6% sulphur as an ingredient, which too has therapeutic value. The first product, namely the toner, does not contain any active ingredient for curing the disease but is used for cleansing the skin as an aid to acne treatment. The petitioner sought an Advance Ruling on commodity Classification. After that, the AAR refers to several decisions of the Apex Court that have laid down common parlance as the appropriate test for determining the meaning or connotation of words or expressions describing an article in a Tariff Schedule. According to the AAR, common parlance test is not a rigid formula capable of being applied in all situations. The test

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r. The AAR resolves the contradiction by retaining in 3304 such skin care preparations as having only incidental or subsidiary therapeutic or prophylactic value. Other skin care preparations having substantial therapeutic or prophylactic use should be treated as medicaments under heading 3004. In other words, it is not sufficient that a skin care preparation incidentally or in a small way helps in controlling skin disease. Its curative or preventive value must be substantial, and the product must be manufactured primarily to control or cure a skin-related disease. That is to say, if preparations for the care of skin contain sufficient medical ingredients to offer a cure for skin ailments, they stand excluded from the purview of 3304.
7. While discussing Note 1 to Chapter 30 in Puma Ayurvedic Herbal Pvt Ltd (supra) the Supreme Court observes, “Thus preparations falling in Chapter 33 even if they have therapeutic or prophylactic properties will not fall under Chapter 30 which deals with

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lished, it cannot be placed under Chapter 30 as a Medicament.
9. The AAR's observations are primarily based on Puma Ayurvedic Herbal Pvt Ltd [2006 (196) ELT 3 (SC)]. In its written submission the Applicant also refers extensively to the above judgment, which has traversed the history of Supreme Court's observations on the related questions and issues while deciding upon the classification of the petitioner's skin care products. It has direct relevance to the Applicant's case and needs to be discussed in some detail for clarity on the legal position regarding classification of goods in the present context.
10. In Puma Ayurvedic Herbal Pvt Ltd (supra) the Court observes, “In order to determine whether a product is a cosmetic or a medicament a twin test has found favour with the Courts. The test has the approval of this Court also vide Collector Vs. Richardson Hindustan Ltd [1989(42) ELT A100 (SC)/2004 (9) SCC 156]. There is no dispute about this as even the Revenue accepts that the tes

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ommon parlance meaning and understanding is a strong factor in the determination of the classification of products. One need not resort to the scientific or technical meaning of the terms used (emphasis added). So far as the other test is concerned, the learned counsel for the appellant has placed on record material from the Ayurvedic texts or Pharmacopoeia in support of each product which is the subject matter of the present appeal to show that the ingredients of each product are independently mentioned in the Ayurvedic texts.”
11. In Puma Ayurvedic Herbal Pvt Ltd (supra) the Appellant had a license to manufacture Ayurvedic products obtained from the Drug Controller under the Drugs and Cosmetics Act, 1940. All the items under appeal before the Supreme Court were produced from ingredients found in Ayurveda textbooks. They are manufactured as per the Ayurveda pharmacopoeia and had curative, therapeutic or prophylactic value. They were meant to give relief from body ailments. As such, a

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dgments, the Apex Court observes that the law is settled on the applicability of the twin test for determination of the classification of a product (emphasis added).
12. In its judgment dated 13/04/2009 in Baidynath Ayurved Bhawan Ltd (CA No. 4048 of 2001), the Apex Court revisited the question of the twin test for determining whether the product is an Ayurvedic Medicament or not. It observes that the twin test noticed in Puma Ayurvedic Herbal (P) Ltd continue to be relevant. The court holds that classification should be based on the popular meaning and understanding attached to such products by those using them and not the scientific and technical meaning of the terms and expressions used (emphasis added). “The approach of the consumer or user towards the product, thus, assumes significance. What is important to be seen is how the consumer looks at a product and what is his perception in respect of such product. The user's understanding is a strong factor in the determination of

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her parameters like classification in the license issued by the competent authority are relevant only in relation to and subject to the twin tests discussed above. It may be mentioned in this connection that different parameters can be used based on the purpose for the classification. The Apex Court has long settled that classification for fixing tariff should be based on how the goods are understood in common parlance in the commercial world.
14. In subhead 3004 the emphasis is on therapeutic or prophylactic uses. Even if a product is manufactured using ingredients and according to the formula prescribed in the authoritative textbooks of Ayurveda, it should not be classified as a medicament under heading 3004 unless it is meant for therapeutic or prophylactic uses. In other words, it is not sufficient that a skin care preparation, manufactured following a formula in an authoritative textbook of Ayurveda, helps in controlling skin disease. Its curative or preventive value must be subs

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xed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings with labels literature or other indications that they are for use as cosmetics or toilet preparations or put up in a form clearly specialized to such use and includes products whether or not they contain subsidiary pharmaceutical or antiseptic constituents, or are held out as having subsidiary curative or prophylactic value.' On the basis of this Note it was argued that even if a product has some curative or prophylactic value, it will still be cosmetic. We cannot accept this argument. The learned counsel has overlooked the use of the word 'subsidiary' in the said note from which it follows that a subsidiary curative or prophylactic use will not convert a cosmetic into a medicament. We have tried to illustrate this by giving the example of a bald man treating his baldness by use of the Ayurvedic product. The curative use of the product

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not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.” Note 5 to Chapter 33 of the Tariff Act does not exist anymore. It, therefore, appears that the phrase 'suitable for use as goods of these headings and put up in packings with labels literature or other indications that they are for use as cosmetics or toilet preparations (emphasis added) or put up in a form clearly specialized to such use and includes products whether or not they contain subsidiary pharmaceutical or antiseptic constituents, or are held out as having subsidiary (emphasis added) curative or prophylactic value' in Note 2 to Chapter 33 and also the Note 5 do not exist for the purpose of the GST Act.
18. Conclusions reached in Puma Ayurvedic Herbal Pvt Ltd (supra) and followed by the AAR in M/s Guthy Renker Marketing Pvt Ltd [2009 (248) ELT 932 (AAR)], based on earlier constructions of

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ion etc.), it is not to be classified as a medicament under heading 3004 in terms of Note 1(e) to Chapter 30, even if it has therapeutic or prophylactic properties of whatever degree.
19. It is acknowledged that nearly all proper skin care preparations have therapeutic or prophylactic properties, as they help in maintaining or improving the health of the skin. On the other hand, skin care preparations that are used as medicaments may have the effect of enhancing appearance and beauty by restoring skin health. The essential difference, therefore, lies in the user's perception of a particular product. If the user consumes the product primarily for cure from or treatment or mitigation of or for prevention of a specific skin disease or disorder, it should be treated as a medicament classifiable under heading 3004 (unless, of course, it has been specifically included under heading 3304). The effect of enhancing appearance of the skin or beauty is not what the product is offered for or used

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abel contains indication and method of use for each of the products. They are compared with the indication as per the list provided in the application. The prescriptions and also information available in the English Transcript are taken into account wherever relevant, subject to the limitation that the CD contains only snippets of different episodes of a TV show where the users are uniformly endorsing the Applicant's products as showing good results. It is not clear whether the 'good results' relate to enhancing appearance of the skin or treatment of a disease. We are not to involve ourselves in examining efficacy of the Applicant's products. Our focus will be to ascertain from available materials what the Applicant is offering and consumer is using. A more objective way to examine it is to analyse the information contained in the labels attached to the product when offered in retail set up. The information provided on the labels may be considered as written communication from the manu

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cts are either already specified under heading 3304 (like talcum powder, sunscreen, moisturising lotion etc.) and, therefore, cannot be considered for inclusion under heading 3004. The remaining products mentioned in the list submitted by them are not offered primarily as medicaments and, therefore, not to be included under heading 3004.
In view of the foregoing we rule as under
RULING
1. Preparations for the care of the skin namely, Rupam (Pimple Pack) and Pailab (Anti-Crack Cream), in the list submitted by the Applicant of the Application are classifiable as Medicament under heading 3004 of the Customs Tariff Act, 1975. Preparations listed as Swarnajyoti, Sunayana and Tarumitra-60 have not yet come into existence, and, therefore, no rulings are pronounced on their classification. The remaining products mentioned in the list submitted by them are not offered primarily as medicaments and, therefore, not to be included under heading 3004.
This ruling is valid subject to the provisio

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In Re : Sika India Pvt Ltd
GST
2018 (4) TMI 812 – AUTHORITY FOR ADVANCE RULING , WEST BENGAL – 2018 (12) G. S. T. L. 400 (A. A. R. – GST), [2018] 2 GSTL (AAR) 61 (AAR)
AUTHORITY FOR ADVANCE RULING , WEST BENGAL – AAR
Dated:- 9-4-2018
Case Number 03 of 2018
GST
Partha Sarathi Dey Member And Vishwanath Member
Sri Partha Pratim Mukhopadhyay, Assistant Manager ( Accounts )
ORDER
1. The Applicant states that the proper HSN of its manufactured product “SIKA Block Joining Mortar” is 3824 50 90. The Applicant himself, however, has classified the product under HSN 3214 90 10 while filing returns under the Excise Act. Advance Ruling is sought on this issue uunder section 97 (2) (a) & (e) of the CGST / WBGST Act, 2017 (hereinafter referred to as “GST Act”).
2. The Applicant also declares that the question raised in the Application is not pending or decided in any proceeding under any provision of the GST Act. The concerned officer has not conveyed any objection to admiss

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(hereinafter CESTAT), Delhi. The Applicant also produced an order dated 28/07/2017 passed by Commissioner (Appeals) CGST & Customs, Goa, disposing appeal case no GOA-EXCUS-000-APP-059-2017-18. The written submissions also refer to order dated 30/10/2001 passed by the Customs Excise & Gold Appellate Tribunal (hereinafter the CEGAT), Mumbai, in Roofit Industries Ltd [2002 (149) ELT 541] and also order dated 10/04/2017 of Commissioner of Sales Tax, West Bengal, passed in case no. 24X/PRO/VAT/16/303 in the matter of M/s UAL Industries Ltd.
5. In its above order, the CESTAT remands the matter to the departmental authority with direction to carefully examine the claim of the appellant (i.e. M/s Sika India Pvt Ltd) for classification of its products under subhead 3824 keeping in mind the views of the CESTAT in the above order. The views of the CESTAT are that most of the construction chemicals manufactured by the appellant that are in the nature of cement, grout, repair mortar, repair concr

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ementitious mortar modified with polymers. It is available in powdered form in 30 kg bags. It needs to be mixed thoroughly with water before applying a thin uniform layer of the paste to cleaned and levelled surface of the masonry units (AAC blocks, fly ash brick etc.) using trowel. The next masonry unit is to be gently pressed and get jointed and so on [Source: the datasheet presented by the Applicant and also the information available in the Applicant's website]. It is, therefore, a bonding compound used for joining masonry units like AAC blocks and fly ash bricks. It is a powder made pasty before use by adding water, and it hardens after application, enabling joining of the masonry units. It is applied with a trowel after cleaning the surface.
10. We will now discuss the classification options. Heading 3214 of the Tariff Act covers “GLAZIERS' PUTTY, GRAFTING PUTTY, RESIN CEMENTS,CAULKING COMPOUNDS AND OTHER MASTICS; PAINTERS' FILLINGS; NON-REFRACTORY SURFACING PREPARATIONS FOR FACA

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ch harden after application. Some of them are solid or in powdered form made pasty at the time of use by heating or by addition of a liquid like water. They are usually applied with a caulking gun, a spatula, a trowel or similar tools.
Products under HSN 3214 10 00 are preparations mainly used to stop , seal, or caulk cracks, and, in certain cases bond or firmly join components together. They are distinguished from glue and other adhesives by the fact that they are applied in thick coatings or layers.
Products under HSN 3214 90 10 includes non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like. These preparations are used to make such surfaces waterproof and improve their appearance. They include powdered preparations containing plaster and sand with plasticisers, preparations for setting walls or floor tiles, pasty preparations made by coating mineral fillers with binders with added pigments and water or solvent.
HSN 3214 90 90 is a residuary

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Sare Realty Projects Private Limited, Tara Chand Saluja And Sons, Vee Gee auto components pvt. ltd., ankur oil and refrigeration, M/s Alliance Graphic Equipment Private Limited And M/s Batra Art Press Versus Union of India And ORS.
GST
2018 (5) TMI 366 – DELHI HIGH COURT – TMI
DELHI HIGH COURT – HC
Dated:- 9-4-2018
W.P.(C) 1300/2018, W.P.(C) 2192/2018 & CM APPL. 9058/2018, W.P.(C) 2332/2018, W.P.(C) 2333/2018 & CM APPL. 9801/2018, W.P.(C) 2475/2018 & CM APPL. 10262/2018, W.P.(C) 2740/2018 & CM APPL. 11123/2018 And W.P.(C) 2885/2018 & CM APPL. 11632/2018
GST
MR. S. RAVINDRA BHAT AND MR. A. K. CHAWLA, JJ.
For The Petitioner : Mr. Vineet Bhatia, Adv, Mr. Gaurav Dudeja with Mr. Farhaan S. Haque, Advs., Mr. Puneet Rai, Adv

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Sify Technologies Ltd. Versus Commissioner of GST & Central Excise, Chennai
Service Tax
2018 (5) TMI 486 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 9-4-2018
Application No. ST/Misc/CT/41711/2017 & Appeal No. ST/759/2010 – Final Order No. 41084 / 2018
Service Tax
Hon'ble Ms. Sulekha Beevi C.S. Member (Judicial) And Hon'ble Shri Madhu Mohan Damodhar, Member (Technical)
Shri G. Natarajan, Advocate For the Appellant
Shri K. Veerabhadra Reddy, JC (AR) For the Respondent
ORDER
Per Bench
The MA filed by Revenue for change of cause title is allowed.
2. The facts of the case are that appellants are providing various taxable services such as internet cafe service, leased circuit service, franchise service etc. Scrutiny of ST-3 returns and records maintained by the appellants indicated that they had not discharged service tax liability in full for the period October 2005 to March 2006. The main allegation was that service tax paid by the tax payer as shown in th

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7.09.2010 (impugned order), the Commissioner has confirmed the same demand of Rs. 1,86,23,677/- with interest and imposed same penalty of Rs. 2 Crores under Section 78 ibid. Hence this appeal.
3. Today when the matter came up for hearing, on behalf of the appellants, Ld. Advocate Shri G. Natarajan submits that in de novo adjudication, appellants had furnished voluminous data, which has been taken cognizance of in the impugned order too. However, without examining the correctness of the data furnished by the appellants, the Commissioner has compared the data furnished before him in de novo proceedings, to those furnished in the first round and observed certain differences, based on which he has discredited the entire information furnished by the appellants. Ld. Counsel also contends that department has not proved that the appellants had received higher taxable value than what was declared in the ST-3 returns. He submits that the demand has resulted only due to misunderstanding of the n

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ave emanated only due to the misreading of the ST-3 returns filed by the appellants, there is no justification for imposition of penalty. 4. On the other hand, Ld. A.R Shri K. Veerabhadra Reddy draws our attention to para-15 of the impugned order to point out that appellants vide their letter dt. 7.7.2010 had given figures which were different from those furnished vide their letter dt. 29.05.2007 in the first round of adjudication. Further, the adjudicating authority has observed that even comparison of figures furnished in the second round of adjudication reveals that there are still differences.
5. Heard both sides. From the impugned order, it is clear that the adjudicating authority has primarily focused on comparing the figures given by the appellants in the first and second round of adjudication. In the first round of litigation, CESTAT Chennai had clearly indicated that the adjudicating authority came to pass the impugned demand as the proper reconciliation exercise was avoided.

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d on 18.10.06. The Commissioner came to pass the impugned demand as the above exercise was avoided. The Commissioner found variations between the figures furnished along with the reply to the Show Cause Notice and those furnished in the ST-3 returns. However, the demand was raised ignoring one class of variations.
5. The learned counsel for the appellants submits that the whole issue arose on account of certain errors in reporting which could be reconciled; the appellant was willing to do such reconciliation. He prayed that the impugned order may be set aside and the matter remanded for full scale reconciliation.
6. The learned Jt. CDR broadly agrees with the submissions made by the learned counsel for the appellants. He has no objection to the matter being remanded.
7. On a careful consideration of the case records and the submissions made by both sides we are convinced that the ends of justice require that the impugned order be set aside and the matter remanded for fresh adju

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In Re : M/s. Alka Industries
GST
2018 (7) TMI 74 – AUTHORITY FOR ADVANCE RULINGS, GUJARAT – 2018 (14) G. S. T. L. 411 (A. A. R. – GST), [2018] 2 GSTL (AAR) 85 (AAR)
AUTHORITY FOR ADVANCE RULINGS, GUJARAT – AAR
Dated:- 9-4-2018
ADVANCE RULING NO. GUJ/GAAR/R/2018/9 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/18)
GST
Mr. R. B. Mankodi, Member And Mr. G. C. Jain, Member
For The Applicant : Shri Nirav Laljibhai Patel
RULING
The applicant M/s. Alka Industries manufactures CI Casting for which it purchases pig iron, scrap, molasses, coal, foundry minerals, sand etc. The applicant melts pig iron and scrap in the cupola furnace fired by coal and add foundry minerals in the same. The melted pig iron is poured into moulding boxes of sand and required shape of cast article is obtained. The applicant manufactures the goods according to the requirement of customers. The cast articles so manufactured are used in various industries. The applicant has submitted tha

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hing but a product of casting industry. The applicant manufactures brackets and clamps of cast iron, which are used by building construction industry for hanging wash basin, commodes, urinals etc. as support structure.
3. The applicant further submitted that the aforesaid products are used by building construction industry for hanging ceramic articles, but the products themselves are separately classified products under Chapter 7325 or 7326 or 7308 of the Central Excise Tariff. Hence, the applicant submitted that the same requires classification accordingly. The applicant referred to Circular No. 17/2003-CUS dated 11.04.2013. The applicant also relied upon the view taken in their own issue by the Ld. Assistant Sales Tax Commissioner, Ahmedabad in Order No. 1995/D/165 to 175 (11) dated 24.08.1995, wherein the Ld. Authority after considering the products, has held that the aforesaid products are nothing but casting. The Ld. Authority has relied upon various judgements for the aforesaid.

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s sanitary ware manufactured out of iron and steel and if parts of such Iron or Steel sanitary ware are manufactured then only the goods can be classified under CETH 7324. The applicant submitted that the goods are certainly not parts of sanitary ware of Iron or Steel mentioned in the CETH, hence the same cannot be classified under CETH 7324. Further, the goods are used by building construction industry for hanging / fixing urinals, commodes, wash basins which are made of ceramic material which are classifiable under Chapter 69 of the Central Excise Tariff. These are urinals, commodes, wash basins themselves are finished products and the products of the applicant are not supplied / used in factories during manufacturing. The applicant relied upon the order of Hon'ble Tribunal in the case of M/s. Consolidated Petrotech Ind Ltd. [1993 (66) ELT 244) and judgement of Hon'ble Supreme Court [1997 (96) ELT 223 (SC)]. The applicant submitted that the goods under consideration are cast articles

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ds & Services Tax and Central Excise Commissionerate, Ahmedabad North.
8. The issue involved in this case is regarding classification of goods viz. brackets and clamps of cast iron.
9. It is observed that the Explanation (iii) and (iv) of the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 provides as follows :-
“Explanation. – For the purposes of this notification, –
(i) ……
(ii) ……
(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.”
10. The applicant manufactures cast articles, does sand blasting on the CI Casting for

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In Re : M/s. Inox India Pvt. Ltd.
GST
2018 (7) TMI 75 – AUTHORITY FOR ADVANCE RULINGS, GUJARAT – 2018 (14) G. S. T. L. 424 (A. A. R. – GST), [2018] 2 GSTL (AAR) 86 (AAR)
AUTHORITY FOR ADVANCE RULINGS, GUJARAT – AAR
Dated:- 9-4-2018
ADVANCE RULING NO. GUJ/GAAR/R/2018/10 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/23)
GST
Mr. R. B. Mankodi, Member And Mr. G.C. Jain, Member
For The Applicant : Shri Hardik Modh, Advocate And Shri Ashish S. Agarwal, CA
RULING
The applicant M/s. Inox India Pvt. Ltd. has submitted that the range of products manufactured and supplied by the company inter alia includes Cryo Container, also known as Liquid Nitrogen Containers (subject product), which is essentially a container with double walls made of aluminum and the mechanism of this container is such that the space between two walls is vacuum and super insulated. The applicant submitted that vacuum and super insulation helps maintain temperature around minus 196 degree wh

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HSN 7613 0019 or HSN 9617 0012 in the GST regime ?”
4. The applicant referred to Chapter Heading 7613, Tariff Entry No. 7613 0019 and the explanatory note to heading 7613 under the HSN Explanatory Notes and submitted that in view of the scope of heading 7613 and the nature of subject product, it appears that the subject product is well covered by heading 7613.
5. The applicant also referred to Tariff Entry No. 9617 00 12 and relevant HSN Explanatory Notes and submitted that in view of the difference in the nature of product and the key features of the scope of Entry No. 9617 00 12, the subject product may not merit classification under HSN 9617 00 12.
6. The Central Goods & Services Tax and Customs Commissionerate, Vadodara – II, inter-alia informed that the description under Heading 7613 is 'Aluminum containers for compressed or liquefied gas; that though the product manufactured by the applicant is made up of Aluminum, it is also used for the purpose of storage / transport of seme

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tion (iii) and (iv) of the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 provides as follows :-
“Explanation. – For the purposes of this notification, –
(i) ……
(ii) ……
(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.”
9.2 Further, Hon'ble Supreme Court in the case of L.M.L. Ltd. Vs. Commissioner of Customs [Civil Appeal No. 3764 of 2003, decided on 21.09.2010 reported at 2010 (258) ELT 321 (S.C.)] has held as follows :-
“12. In Collector of Central Excise, Shillong v. Wood Crafts Products Ltd. reported in (1995) 3 SCC 4

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d or liquefied gas
 
7613 00
– Aluminium containers for compressed or liquefied gas :
 
 

Low pressure cylinders :
 
7613 00 11
-Plain
Kg.
 
7613 00 12
-Lacquered
Kg.
 
7613 00 13
-Printed
Kg.
 
7613 00 19
-Other
Kg.
 
 
High Pressure Cylinders :
 
 
7613 00 21
-Plain
Kg.
 
7613 00 22
-Lacquered
Kg.
 
7613 00 23
-Printed
Kg.
 
7613 00 29
-Other
Kg.
 
 
Other
 
 
7613 00 91
-Plain
Kg.
 
7613 00 92
-Lacquered
Kg.
 
7613 00 93
-Printed
Kg.
 
7613 00 99
-Other
Kg.
 
10.2 Chapter Heading 9617 of the First Schedule to the Customs Tariff Act, 1975 is as follows :-
HS Code
Description of goods
Unit.
(1)
(2)
(3)
9617
 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners
 
9617 00
– Vacuum flasks and other vaccum vessels, complete with cases; parts there

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ct product can be manufactured to suit the; either of transport, storage or portability purposes;
– Based on its design, the subject product finds its utility in following sectors (i) use for transportation of liquid nitrogen, industrial testing and shrink fitting, (ii) dairy organizations, animal husbandries, cattle breeding farms, infertility clinics for semen preservation for artificial insemination / livestock breeding; (iii) pharmaceutical companies for storage of biological samples for medical research / vaccine preservation;
11.2 On the brochure of the subject product, submitted by the applicant, it is inter-alia mentioned as follows :-
– Serves dairy organizations, animal husbandries, cattle breeding farms, infertility clinics for semen preservation for artificial insemination / livestock breeding
– Serves pharmaceutical companies for storage of biological samples for medical research / vaccine preservation
– Utilized for small quantity transportation of Liquid Nitroge

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9617 covers 'Vacuum flasks and other vacuum vessels, complete with cases'. The Explanatory Notes of Harmonized System of Nomenclature for Chapter Heading 9617 are as follows –
“This heading covers :
(1) Vacuum flasks and other similar vacuum vessels, provided they are complete with the cases. This group includes vacuum jars, jugs, carafes, etc., designed to keep liquids, food or other products at fairly constant temperature, for reasonable periods of time.
These articles consist of a double-walled receptacle (the inner), generally of glass, with a vacuum created between the walls, and a protective outer casing of metal, plastics or other material, sometimes covered with paper, leather, leathercloth, etc. The space between the vacuum container and the outer casing may be packed with insulating material (glass fibre, cork or felt). In the case of vacuum flasks the lid can often be used as a cup.
14.2 As per the technical specifications of 'cryo containers' submitted by the applica

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