Author: admin_gst

Seeks to exempt payment of tax under section 9(4) of the DGST Act, 2017 till 30.06.2018
10/2018-State Tax (Rate) Dated:- 28-3-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002
No.F.3(101)/Fin/Rev-I/2017-18/DS-VI/165
Dated: 28/03/2018
Notification No. 10/2018- State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 11 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes

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Builders Association of Navi Mumbai, Neelsidhi Realties Versus Union of India Through the Secretary, Ministry of Finance, The Commissioner of Goods and Service Tax, Thane & Others
GST
2018 (4) TMI 461 – BOMBAY HIGH COURT – 2018 (12) G. S. T. L. 232 (Bom.) , [2018] 2 GSTL 129 (Bom)
BOMBAY HIGH COURT – HC
Dated:- 28-3-2018
WRIT PETITION NO. 12194 OF 2017
GST
S. C. DHARMADHIKARI & PRAKASH. D. NAIK, JJ.
Mr. Vikram Nankani-Senior Advocate with Mr. Chirag Mody, Mr. Aman Kacheria i/b. M/s. DSK Legal for the petitioners.
Mr. Pradeep S. Jetly with Mr. Jitendra B. Mishra for respondent nos. 1 to 3. Mr. B. B. Sharma for respondent no. 4. Mr. B. V. Samant-AGP for State.
ORAL JUDGMENT:- (Per S. C. Dharmadhikari, J.)
1. Rule. Respondents waive service. By consent, Rule is made returnable forthwith.
2. By this writ petition under Article 226 of the Constitution of India, the petitioners are challenging an order levying/collecting the Goods and Service Tax (GST) on the one-t

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ss District (CBD), Belapur. Respondent no. 4 is the City Industrial and Development Corporation of Maharashtra Limited (CIDCO), whereas, the sixth respondent is the Commissioner of Goods and Service Tax, Maharashtra.
4. The argument of the petitioners is that their members are reputed Builders and Developers of Navi Mumbai and areas surrounding it. They have contributed to the growth and development of Navi Mumbai by constructing and developing several residential and commercial properties. These projects are undertaken and carried out after the fourth respondent, which is registered as a company under the Companies Act, 1956, exercises the statutory functions in terms of section 113(3A) of the Maharashtra Regional and Town Planning Act, 1966 (hereinafter referred to as “the MRTP Act”). Insofar as the nature of the activities and functions of the fourth respondent, the petitioners, in para 6 of this petition, state as under:-
“6. Respondent No. 4 was incorporated on 17th March, 1970

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In other words, Respondent No. 4 is acting as a special planning authority on behalf of the Government of Maharashtra and is not carrying on any business activities as such. A copy of introduction page taken from the website of Respondent No. 4 is appended hereto and marked as Exhibit “1”.”
5. It is stated that in its ordinary and normal course of business, the fourth respondent invites offers from various entities to acquire, on lease, residential-cum-commercial plots and three/four star hotel plots in Panvel and Navi Mumbai from time to time. One such invitation was issued in April, 2017 inviting offers for various plots at Navi Mumbai and Panvel. The members of petitioner no. 1 applied for allotment of various plots. The members were allotted these plots. Under the scheme, the tenderer/bidder is required to make an offer by quoting a rate per square meter on account of payment of lease premium. The plots are to be allotted on long term lease of 60 years. A base price is already fix

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hese allottees and the one time lease premium, the GST payable have been indicated in a chart in para 12 of the petition. In these circumstances, a grievance was raised by approaching the Goods and Service Tax Commissionerate as to how the GST is collected on the above amount and demanded from the petitioners. There was correspondence initiated and finally, when the authorities did not respond, the present petition has been filed.
7. The argument of Mr. Nankani learned senior counsel is that such a tax, as is demanded, cannot be levied, assessed and recovered. A long term lease of 60 years tantamounts to sale of the immovable property, since the lessor is deprived of, by the allotment the right to use, enjoy and possess the property. Our attention is invited to section 105 of the Transfer of Property Act, 1882. The one-time premium amount is the lumpsum consideration paid for entering into the lease. Our attention is also invited to the fact that the lease of 60 years and with a statu

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then, there is no warrant for imposition of the GST. Our attention is invited to Schedule II of the GST Act and some of the clauses therein to urge that if the intention of the legislation was to charge GST on this one-time lease premium, then, appropriate provisions would have been inserted. They not being inserted, as there was a clear intent to leave out a transaction tantamounting to a sale. Mr. Nankani attempted to point out that one-time lease premium is different and distinct from lease rent. It is not a periodical payment, but a one time. It is not, therefore, conceivable that on such a premium, the tax could be levied, assessed and recovered. The premium is akin to Salami and our attention is invited to its plain dictionary meaning as set out in the legal dictionary. Our attention is also invited to a judgment of the Hon'ble Supreme Court in the case of Commissioner of Income Tax Assam, Tripura and Manipur vs. Panbari Tea Co. Ltd. AIR 1965 SC 1871. Then, our attention is i

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harashtra and Ors. 1970() SCC 323. For all these reasons, it is submitted that the petitioners be granted the reliefs as prayed.
9. On the other hand, Mr. Jetly appearing for the Central Goods and Sales Tax Commissionerate and the Union of India would urge, based on the affidavit in reply, that this is a petition which seeks to pre-empt the levy assessment and recovery of GST. In any event, if the GST being now paid, then, the issue raised is purely academic. Apart therefrom, the law does not make any distinction between governmental and non-governmental agencies and supply of goods or services attracts GST. The CIDCO cannot be treated as Government. Its position as a new town planning authority is of no consequence. Once the legal provisions are clear, unambiguous and plain, then, regardless of the consequences, the tax is leviable. The whole edifice of Mr. Nankani's argument is based on the judgments delivered not in the context of the GST Act. The affidavit in reply at page 198

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ions and words. The term “business” is defined in inclusive manner in section 2(17). The expression includes any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit. It also includes any activity or transaction undertaken by the Central Government or State Government or any local authority in which they are engaged as public authorities. The other definition, which is material and relevant is to be found in section 2(31) is of the word “consideration”.
Section 2(31) reads as under:-
“2(31) “Consideration” in relation to the supply of goods or services or both includes-
(a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government;
(b) the monetary value

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for a consideration by a person in the course or furtherance of business;
(b) import of services for a consideration whether or not in the course or furtherance of business;
(c) the activities specified in Schedule I, made or agreed to be made without a consideration; and
(d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II.
(2) Notwithstanding anything contained in sub-section (1),-
(a) activities or transactions specified in Schedule III; or
(b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall be treated neither as a supply of goods nor a supply of services.
(3) Subject to the provisions of sub-sections (1) and (2), the Government may, on the recommendations of the Council, specify, by notification, the transactions that are to be

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notification, the transactions that are to be treated as a supply of goods and not as a supply of services or a supply of services and not as a supply of goods. Pertinently, no notification and traceable to sub-section (2) of section 7 has been brought to our notice.
13. What is heavily relied upon before us is the position of CIDCO. The CIDCO relies upon a notification issued under the MRTP Act. It may be designated as a New Town Development Authority for the purpose of the MRTP Act. For designation of a site as a new town and for development of any area as a site for the new town, sub-section (3A) of section 113 enables the State Government to require the work of developing and disposing of land in the area of new town by any such Corporation, company or subsidiary company as referred in sub-section (2) of section 113 thereof. It could be declared, by a notification in a Official Gazette, to be the New Town Development Authority for that area. Pertinently, this notification, which

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r a consideration by a person in the course or furtherance of business. We referred to the definitions simply to reinforce our conclusion that the CIDCO is a person and in the course or in furtherance of its business, it disposes of lands by leasing them out for a consideration styled as one-time premium. Therefore, if one refers to Schedule II, section 7, then, Item No. 2 styled as land and building and any lease, tenancy, licence to occupy land is a supply of service. Any lease or letting out of a building, including commercial, industrial or residential complex for business, either wholly or partly is a supply of service. It is settled law that such provisions in a taxing statute would have to be read together and harmoniously in order to understand the nature of the levy, the object and purpose of its imposition. No activity of the nature mentioned in the inclusive provision can thus be left out of the net of the tax. Once this law, in terms of the substantive provisions and the Sc

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receipt of the assessee. On appeal, this order was confirmed. On further appeal, the tribunal also held that the premium was really the rent payable under the lease deed and, therefore, it was chargeable to income tax. After the matter was carried to the High Court, the assessee succeeded because the question posed for the High Court's consideration was answered by holding that this receipt is a capital receipt. The question that arose before the Hon'ble Supreme Court was whether this finding is correct. It is in that context and how to treat this income, whether as a revenue receipt or a capital receipt that all the further observations are made. Even by terming the gain or income as Salami, what the Hon'ble Supreme Court was essentially concerned with is not the transaction or the nature thereof, but the income generated or derived from it. Its treatment, therefore, led to the Hon'ble Supreme Court referring to section 105 of the Transfer of Property Act, 1882. In the

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agreeable to pay the tax as demanded and tried to escape the levy by urging that this was not a transaction which would invite or attract capital gain tax. In these circumstances, the question was answered by the Hon'ble Supreme Court and in that context, the observations heavily reiled upon by Mr. Nankani are made. Once again, we cannot ignore that the observations are in the context of the provisions, and the interpretation to be placed thereon, but found in the Income Tax Act, 1961. That is an assessment of the tax on income. We are concerned here with the GST Act and the tax on supply of goods and services. It is not disputed that the position of the CIDCO for the purpose of orderly planning and development will be of no assistance in the sense while developing a new township, the objective of the planning authority is not to earn money, but to develop the area so that the purpose of setting up a township is achieved by more people wanting to live in the area in lieu of the var

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and the court came to the conclusion that the Corporation is not a Government company and cannot be termed as a trading corporation as well. It provides amenities and facilities in industrial areas, when it allots industrial plots for setting up industries so as to achieve a balanced development and growth of industries. It is performing that function and which, therefore, enabled the Hon'ble Supreme Court to hold that the constitutional entries would not allow the power of competent legislature to make the law. This judgment is of no assistance.
18. In the case of Commissioner of Central Excise, Nashik (supra), the demand of service tax was in issue. The Finance Act, 1994 and particularly section 65 clause (64) was relied upon to urge that the service charges collected by the MIDC from the allottees of the plots are in relation to services provided by the MIDC to the plot holders and the same is covered by the category “maintenance, management and repairs” under clause (64) of s

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ine between governmental and non-governmental, sovereign and regal functions and otherwise is not very thin and post globalisation, liberalisation and privatisation. In that context, a useful reference can be made to a judgment of the Hon'ble Supreme Court in the case of N. Nagendra Rao and Co. vs. State of Andhra Pradesh AIR 1994 SC 2663. The observations in paras 23 and 24 are extremely relevant. These paragraphs read as under:-
“23. In the modem sense the distinction between sovereign or non-sovereign power thus does not exist. It all depends on the nature of power and manner of its exercise. Legislative supremacy under the Constitution arises out of constitutional provisions. The legislature is free to legislate on topics and subjects carved out for it. Similarly, the executive is free to implement and administer the law. A law made by a legislature may be bad or may be ultra vires, but since it is an exercise of legislative power, a person affected by it may challenge its val

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it. The State is immune from being sued, as the jurisdiction of the courts in such matter is impliedly barred.
24. But there the immunity ends. No civilised system can permit an executive to play with the people of its country and claim that it is entitled to act in any manner as it is sovereign. The concept of public interest has changed with structural change in the society. No legal or political system today can place the State above law as it is unjust and unfair for a citizen to be deprived of his property illegally by negligent act of officers of the State without any remedy. From sincerity, efficiency and dignity of State as a juristic person, propounded in nineteenth century as sound sociological basis for State immunity the circle has gone round and the emphasis now is more on liberty, equality and the rule of law. The modern social thinking of progressive societies and the judicial approach is to do away with archaic State protection and place the State or the Government on

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ground”, or that “there could be no legal right as against the State which made the law” gradually gave way to the movement from, “State irresponsibility to State responsibility”. In Welfare State, functions of the State are not only defence of the country or administration of justice or maintaining law and order but it extends to regulating and controlling the activities of people in almost every sphere, educational, commercial, social, economic, political and even marital. The demarcating line between sovereign and non-sovereign powers for which no rational basis survives has largely disappeared. Therefore, barring functions such as administration of justice, maintenance of law and order and repression of crime etc. which are among the primary and inalienable functions of a constitutional Government, the State cannot claim any immunity. The determination of vicarious liability of the State being linked with negligence of its officers, if they can be sued personally for which there i

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In Re: Shri Sanjeev Sharma
GST
2018 (4) TMI 1077 – AUTHORITY FOR ADVANCE RULING , NEW DELHI – 2018 (13) G. S. T. L. 395 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING , NEW DELHI – AAR
Dated:- 28-3-2018
ADVANCE RULING NO. 03/DAAR/2018
GST
Pankaj Jain Member (Centre) and Vinay Kumar Member (State) JJ.
Present for the Applicant: Shri Puneet Agrawal, Advocate
Present for the Revenue (Centre): Ms. Tanvi Gupta Assistant Commissioner Shri Ajay Dev Puri, Superintendent CGST (West),
Statement of Facts as per the Applicant:
The applicant plans to engage itself in the development and sale of residential houses, generally floors/ flats in India.
Acquisition of Land
2. The proposed modus operandi shall be that the applicant shall either purchase land or it shall enter into collaboration agreements with various land owners whereby the applicant shall acquire the right to develop the property and further sell the units developed thereon.
a.  In case of purchased lan

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15
6. Following are the questions on which the applicant is seeking advance ruling:
a) Whether GST will be applicable on the sale of undivided and impartible share of land represented by Agreement to sell the land?
b) Whether GST shall be applicable on sale of superstructure (which is under construction)?
c) If yes:-
i. What will be the value on which tax is payable?
ii. What would be the applicable rate for charging GST?
Views of The Applicant:
7. Sale of land is out of the scope of the definition of Supply under GST, as the same has been prescribed under Entry 5 of Schedule III of the CGST Act, 2017. Consequently, transfer of undivided and impartible share in land would not be leviable to GST.
8. For the purpose of analysing the above transaction, it is of importance to have a perusal of the relevant portion of the provisions providing for the scope of 'supply', which reads as under:
“7.  (1)  For the purposes of this Act, the expression “supply” includes-
…

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sequently, no GST is payable on the transactions resulting in the sale of land.
12. Construction of superstructure would attract tax on Rs. 15. Further, even in respect of superstructure, GST should be imposed only on the value of construction on or after the agreement with the buyer i.e. after deducting the value of construction already completed till the date of agreement
13.   Relevant Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017:
S.No.
Chapter, Section or Heading
Description of Service
Rate (per cent.)
Condition
(1)
(2)
(3)
(4)
(5)
1
Chapter 99
All Services
 
 
2
Section 5
Construction services
 
 
3
Heading 9954  (construction services)
(i) 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

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ph 2, “total amount” means the sum total of,-
(a) consideration charged for aforesaid service; and
(b) amount charged for transfer of land or undivided share of land, as the   case may be.
Discussion:
14. The issue for decision in this case is regarding value and rate of tax for payment of GST on the service of 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 authority or after its first occupation, whichever is earlier.
15. It is observed that as per Section 7(2)(a) of the CGST Act, 2017, activities or transactions specified in Schedule III of the said Act shall be treated neither as a supply of goods nor a supply of services. Further, Paragraph 5 of the said Schedule III specifically covers sale of land. Hence, sale of land is not covered

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separable and hence, separate sale of land and its superstructure does not appear to be permissible. During the hearings, the applicant was asked to submit a sample copy of 'Registered Sale Agreement' in Delhi where sale of land and sale of its superstructure have been separately registered. However, they could not produce any such registered agreements.
18. The applicant has submitted that laws in India recognises “land” and “super-structure” as separate and independent immovable properties.  The applicant has referred to provision of General Clauses Act, Indian Contract Act, 1872, Specific Relief Act, Transfer of Property Act, The Indian Evidence Act, Registration Act, Stamp Act, Income Tax Act etc. to claim that land and building are two different assets or immovable property and that land and superstructure can be independently sold and purchased. However, under GST, the valuation of supply of goods and services has to be done in accordance with Section 15 of the CGST Act, 20

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uld not be payable.
23. The applicant wants the value of land to be ascertained by him on the basis of Rule 30 of CGST Rules, 2017, as the said Rules, do not provide any other specific provision to ascertain the value of land for exclusion.
24. It is also observed that a similar issue under Service Tax was decided by Hon'ble High Court of Delhi under W.P. (Civil) No. 2235/2011 in the case of Shri Suresh Kumar Bansal V/s Union of India. The Hon'ble High Court held in its judgement dated 03.06.2016 that in the case of sale of complex, which is a composite contract, the levy of service tax would be restricted to the service element of the contract, after excluding the value of goods as well as the value of land from such contracts. It was also held that statutory framework must provide for machinery provisions to ascertain the value of such service element which are charged to Service Tax. In Service Tax, the Section 67 of the Finance Act, 1994 and by virtue of Section 67(1)(iii) of the

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tory machinery provisions to ascertain the value of services involved in a composite contract.
25. However, under GST Notification No. 11/2017 – Central Tax (Rate) dated 28.06.2017 – S. No. 3 r/w Paragraph 2, the deemed value of land or undivided share of land has been fixed at one-third of the total amount charged.  Hence, in GST, the machinery provisions to ascertain the value of land is available in the notification which has been issued under Sub-Section (5) of Section 15 of the CGST Act, 2017 regarding value of taxable supply. The said sub-section (5) of Section 15 of CGST Act, 2017 reads as under:
“Notwithstanding anything contained in sub-section (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed.”
26. The said Notification has been issued under Section 15(5) of the CGST Act, 2017 by the Government on the recommendation of the GST Council and

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Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6.
18/2018-State Tax Dated:- 28-3-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 18/2018- State Tax
The 28th March, 2018
No. GST/23/2017.- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Arunachal Pradesh Goo

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Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1
17/2018-State Tax Dated:- 28-3-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX AND EXCISE
ITANAGAR
–
Notification No. 17/2018-State Tax
The 28th March, 2018
No.GST/23/2017.-In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the Act), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM

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The Delhi Goods and Services Tax (Second Amendment) Rules, 2018.
12/2018-State Tax Dated:- 28-3-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 28th March, 2018
No. 12/2018-State Tax
No. F3(102)/Fin(Rev-I)/2017-18/DS-VI/163.- In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Delhi Goods and Services Tax (Second Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the Government may, by notification in the Official Gazette, appoint.
2. In the Delhi Goods and Services Tax Rules, 2017, –
(i) with effect from the date of public

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other than supply; or
(iii) due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal:
Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal:
Provided further that where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number wil

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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 central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
(2A) Where the goods are transported by railways or by air or vessel, the e-way bill sha

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:
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 upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1.-For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation 2.-The e-way bill shall no

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e 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 the consignment:
Provided that after 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 information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill

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stered supplier on the common portal who may utilize the same for furnishing the 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 twenty four 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 with the provisions of rule 138B:
Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for

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lidity period after updating the details in Part B of FORM GST EWB-01, if required.
Explanation 1.-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 the period expiring at midnight of the day immediately following the date of generation of e-way bill.
Explanation 2.- For the purposes of this rule, the expression “Over Dimensional Cargo” shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988(59 of 1988).
(11) The details of the e-way bill generated under this rule 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) recipien

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in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
(d) in respect of movement of such goods and within such areas in the state and for values not exceeding such amount as the Commissioner of State Tax, in consultation with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may, subject to conditions that may be specified, notify;
(e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to the Government of National Capital Territory of Delhi, Finance Department, notification No. F.3(15)/Fin (Rev-I)/2017-18/DS-VI/374 dated 30th June, 2017 as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed dies

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-State Tax(Rate)], as amended from time to time;
(k) any movement of goods caused by defence formation under Ministry of Defence as a consignor or consignee;
(l) where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;
(m) where empty cargo containers are being transported; and
(n) where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.
Explanation.- The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be.
ANNEXURE
[(See rule 138 (14)]
S. No.
Description of Goods
(1)
(2)
1.

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y be notified by the Commissioner:
Provided that nothing contained in clause (b) of this sub-rule shall apply in case of movement of goods by rail or by air or vessel.
(2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
(4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to th

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shall be done through such device readers where the e-way bill has been mapped with the said device.
(3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.”;
(v) for rule 138C, the following rule shall be substituted, namely:-
“138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
(2) Where the physical verification of goods being transported

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patch
A.3
GSTIN of Recipient
A.4
Place of Delivery
A.5
Document Number
A.6
Document Date
A.7
Value of Goods
A.8
HSN Code
A.9
Reason for Transportation
PART-B
B.1
Vehicle Number for Road
B.2
Transport Document Number/Defence Vehicle No./Temporary Vehicle Registration No./Nepal or Bhutan Vehicle Registration No.
Notes:
1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.
2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number.
4. Place of Delivery shall indicate the PIN Code of place of delivery.

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f person in-charge of vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
Whether goods were detained?
If not, date and time of release of vehicle
Part B
Actual quantity of goods
Actual value of the Goods
Tax payable
Integrated tax
Central tax
State or Union territory tax
Cess
Penalty payable
Integrated tax
Central tax
State or Union territory tax
Cess
Details of Notice
Date
Number
Summary of findings
FORM GST EWB-04
(See rule138D)
Report of detention
E-Way Bill Number
Approximate Location of detention
Period of detention
Name of Officer in-charge
(if known)
Date
Time
FORM GST INV – 1
(See rule 138A)
Generation of Invoice Reference Number
IRN:
Date:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
Serial No. of Invoice
Date of Invoice
Details of Recipient (Billed to)
Details of Consignee (Shipped to)
GSTIN or UIN, if avail

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ds exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status”;
(ix) with effect from the date of publication of this notification in the Official Gazette, in FORM GST RFD-01A, for the DECLARATION[second proviso to section 54(3)], the following shall be substituted, namely:-
“DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status”.
By Order and in the Name of the Lt. Governor

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St. Josephs Tea Company Ltd Versus Chief Commissioner, Central GST & Central Excise Kerala Deputy Commissioner Of CGST, Goods & Services Tax Network, State Goods & Services Tax Department Government Of Kerala
GST
2018 (4) TMI 1290 – KERALA HIGH COURT – 2018 (16) G. S. T. L. 551 (Ker.)
KERALA HIGH COURT – HC
Dated:- 28-3-2018
WP(C). No. 768 of 2018
GST
P. B. Suresh Kumar, J.
FOR THE PETITIONER : SMT.NISHA JOHN
FOR THE RESPONDENT : SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS
JUDGMENT
Petitioner was a registered dealer under the Kerala Value Added Tax, now migrated to the Goods and Services Tax Act regime. Though they have applied for registration under the Goods and Services Tax statutes, they have

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ourt on 19.02.2018, they have been granted registration with effect from 09.03.2018.
4. The subsisting grievance of the petitioner concerns their inability to comply with the requirements in terms of the statutes for the period from 01.07.2017 to 09.03.2018.
5. The learned counsel for respondents 1 and 2 submits that appropriate decision will be taken so as to enable the petitioner to comply with the statutory requirements for the period from 01.07.2017 to 09.03.2018 also, soon.
In the light of the submission made by the learned counsel for respondents 1 and 2, the writ petition is disposed of directing respondents 1 and 2 to make appropriate changes in the portal so as to enable the petitioner to comply with the statutory requirements f

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Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117 (4)(b)(iii) of the Madhya Pradesh Goods and Service Tax Rules, 2017
Order No. 02/2018 Dated:- 28-3-2018 Madhya Pradesh SGST
GST – States
Office of the Commissioner, Commercial Tax, Madhya Pradesh
Indore
No. 28/17/24(B)/I/GST/105
Indore, dated 28/03/2018
Order No. 02/2018
Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117 (4)(b)(iii) of the Madhya Pradesh Goods and

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Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Meghalaya Goods and Service Tax Rules, 2017
ERTS(T) 79/2017/563 Dated:- 28-3-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
ORDER
No. ERTS(T) 79/2017/563
Dated Shillong, the 28th March, 2018
Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii

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Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6
ERTS(T) 79/2017/561 Dated:- 28-3-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 28th March, 2018.
No. ERTS(T) 79/2017/561 – In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Meghalaya Goods and Services Tax Act, 2

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Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1
ERTS(T) 79/2017/560 Dated:- 28-3-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 28th March, 2018.
No. ERTS(T) 79/2017/560 – In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in referred to as the Act), the Government of Meghalaya, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under sub-secti

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To prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than 1.5 crores.
ERTS(T) 79/2017/559 Dated:- 28-3-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 28th March, 2018.
No. ERTS(T) 79/2017/559 – In exercise of the powers conferred by section 148 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in this notification referred to as the Act), the Government of Meghalaya, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding fi

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Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6.
CT/LEG/GST-NT/12/17/152-005/2018 Dated:- 28-3-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 28th March, 2018
NOTIFICATION- 05/2018
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2

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Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggrgate turnover more than 1.5 crore.
CT/LEG/GST-NT/12/17/151-004/2018 Dated:- 28-3-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 28th March, 2018
NOTIFICATION- 4/2018
In exercise of the powers conferred by the second proviso to subsection (1) of section 37 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the Act), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of o

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Extend the period for furnishing the statement in FORM GST TRAN-2.
F.17(131)ACCT/GST/2017/3206 Dated:- 28-3-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJAS
COMMERCIAL TAXES DEPAR'I'MF.NT
NOTIFICATION
Jaipur, dated: March 28, 2018
In exercise of the powers conferred by sub-clause (iii) of clause (h) of sub-rule (4) of rule 117 of the Rajasthan Goods and Services Tax Rules, 2017 read with section 168 the Rajasthan Goods and Services Tax

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Return Filing Procedure For Registered Persons Having Aggregate Turnover Of Upto 1.5 Crore Rupees Under The Tamil Nadu Goods And Services Tax Act, 2017
G.O. Ms. No. 43 Dated:- 28-3-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
[G.O. Ms. No. 43, Commercial Taxes and Registration (B1),28th March 2018, Panguni 14,
Hevilambi, Thiruvalluvar Aandu-2049.]
No. II(2)/CTR/316(a)/2018.
In exercise of the powers conferred by section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notification referred to as the Act), the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifies the registered per

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In Re : Deepak And Co
GST
2018 (5) TMI 598 – AUTHORITY FOR ADVANCE RULINGS NEW DELHI – 2018 (13) G. S. T. L. 382 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS NEW DELHI – AAR
Dated:- 28-3-2018
ADVANCE RULING NO. 02/DAAR/2018 And ORDER NO. 189/DAAR//2018
GST
MR. PANKAJ JAIN AND MR. VINAY KUMAR, JJ.
For The Applicant : Puneet Agrawal, Adv.
For The Revenue : Arun Nautiyal
RULING
Statement of Facts as per the Applicant:
The applicant has entered into agreements with IRCTC/Indian Railways, for supply of food and beverages (packed/MRP/cooked) to the passengers of Rajdhani Trains as also Mail/Express Trains. Pursuant to these agreements, the applicant is engaged in supplying of food on board the trains to the passengers travelling on these trains vide the menu approved by the Indian Railways/IRCTC. Likewise, the applicant is also engaged in supply of food items to passengers/public through food plaza/food stall on the railway station.
2. The different modus operan

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” as per which, meals are supplied to passengers. Food is supplied and served to the passengers and money for the same charged from the Indian Railways/IRCTC by the Applicant.
b. Further, in some cases, IRCTC supplies some items of dinner/lunch menu from its own base kitchens/approved sources, to be picked-up by the representative of the Applicant. The Applicant charges money for the same from the Indian Railways/IRCTC.
c. Also, it is mandatory for the Applicant to supply newspaper to the passengers. Railways is to pay to the Applicant with respect to said supply of newspaper, as the prices of thesejterns are also included in the fare of the ticket.
(C) SUPPLY OF FOOD ON BOARD THE MAIL/EXPRESS TRAINS
a. The menu of food items and the price at which the same are to be served on board the trains is defined by the Indian Railways/IRCTC. The applicant supplies food from its Pantry/storage as per the said defined menu to the passengers desiring to obtain the same as per the menu pri

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T of Delhi?
B. What is the applicable rate of tax on supply of newspaper as elaborated in the cases mentioned above?
4. Views of the Applicant:
(i) As per Entry in Column (3) at S. No. 7 of Notification No. 11/2017 – Central Tax (Rate) dated 28.06.2017 amended vide Notification No. 46/2017 -Central Tax (Rate) dated 14.11.2017, supply of any food article/drink in any manner, whatsoever, by a restaurant, eating joint, etc., for consumption on or away from the premises is taxable at the rate of 2.5% each under the CGST & Delhi GST. Thus, it is submitted that the supply of food from on Food Plaza/Food Stall falls under the above said category.
(ii) As per Entry in Column (3) at S. No. 7 of Notification No 11/2017 – Central Tax (Rate) dated 28.06.2017 vide Notification No. 46/2017 -Central Tax (Rate) dated 14.11.2017, supply of any food article/beverage in any manner, whatsoever, for consumption on or away from the premises is taxable at the rate of 2.5%. In this case, food is suppli

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hese services under S. No. 7 Entry (i) with the CGST rate applicable at 2.5% but the said activity seems to fall under the entry (v) as the said activities seems to be that of Outdoor Catering as the applicant is engaged by the railways in providing services in connection with supply of food and beverages in a place other than the applicant's premises. The applicable duty rate is 9% in this case.
With respect to supply of newspapers:
In respect of supply of newspaper is nil rated on account of being exempt vide entry S. No. 120 of Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017. Also newspapers fall under GST HSN Chapter 4902 which attracts Nil rate of duty.
6. RELEVANT NOTIFICATIONS:
The S. No. 7 (i), (v) & (ix) and Annexure of Notification No. 11/2017 -Central Tax (Rate) dated 28.06.2017 as amended vide Notification No 46/2017- Central Tax (Rate) dated 14.11.2017 and parallel Notifications issued under IGST and Delhi GST, reads as under:
S. No.
Chapter, Section

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t of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
 
 
Explanation:- For the purposes of this notification,-
(iv) Wherever a rate has been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,-
(a) credit of input tax charged on goods or services used exclusively in supplying such service has not been taken; and
(b) credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attra

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ver, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract central tax @2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry.
9
 
 
Annexure: Scheme of Classification of Services
S. No.
Chapter, Section, Heading or Group
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
1
Chapter 99
&

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88
–
996339
Other food, edible preparations, alcoholic and non alcoholic beverages serving services nowhere else classified
7. The S.No. 120 of Notification No. 2/2017 Central Tax (Rate) dated 28.06.2017 and parallel Notifications of IGST and Delhi GST reads as under:
Schedule
S. No.
Chapter/Heading/Sub-heading/Tariff item
Description of Goods
(1)
(2)
(3)
120.
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
DISCUSSIONS:
8. The applicant has submitted a copy of 'Letter of Award' dated 02.08.2016 issued by IRCTC to them for setting up of and to operate 'Fast Food Unit' at Old Delhi Railway Station on payment of specified annual licence fee. The applicant has submitted that food and beverages (packed/MRP/cooked) are supplied by them to passengers at the rates fixed by the Indian Railways/IRCTC. However, details of food and beverages supplied, the method of prices and details of services have not be

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m. The applicant is required to arrange necessary service gears and equipments including disposables viz. Service trays, paper napkins, tray mat, paper cup, thermo flask etc. for provision of onboard services. The applicant is also required to serve newspaper at a fixed rate of Rs. 2 per passenger. It is mandatory for the applicant to supply Rail Neer (Packaged Drinking Water) at rates fixed at Rs. 15 per bottle of one litre. The payment for on-board catering services is made by IRCTC to the Service Provider on agreed rates. The applicant is required to submit separate bills for supply of food item-wise and service charges. In the rates accepted by the IRCTC, separate rates for each item viz. Tea, Breakfast, Dinner supplied by the applicant and separate service charges are given for serving tea, breakfast, dinner, whether provided by the applicant or provided by IRCTC from their base Kitchens. In the invoices issued by the applicant to IRCTC, similarly separate rates of each item and t

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py of Master Licence agreement dated 05.01.2015 between North Eastern Railway and the applicant for provision of pantry car/catering services in Shiv Ganga Express Train. Under the scope of 'Catering services on Train' in the said agreement, it is mentioned that the applicant shall supply and service of fully cooked meals/food to passengers on demand viz. breakfast, lunch, dinner, snacks tea, coffee etc. These meals/food will be prepared, packed and transported from Railway approved/nominated/authorised kitchens. The food has to be prepared and supplied to passengers as per recipe framed by the Railways. The menus and rates for each item is fixed by the Railways. The applicant is also required to distribute/serve Rail Neer/Packaged Drinking Water at rates decided by the Railways. The food/meals are served by staff of the applicant. The applicant shall ovoid cooking food in the pantry car except snacks, ted, culTee etc. The standard tariff for each item has been fixed by Railway

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ies shall be treated as a supply of services, namely:-
(a) Works contract as defined in clause (119) of Section 2; and
(b) Supply, by of or as part of any service in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply of service is for cash, deferred payment or other valuable consideration.
14. The applicant has claimed that their supply is a composite supply and hence should be treated as supply of services. However, In view of the nature of supply involving several types of goods and services, it is important to determine whether the said supply is a composite supply or not. It is observed that separate values of supply of good and services are available in the case of supply of food and beverages on board the trains. 'Composite supply' is defined in Section 2 (30) of the CGST Act, 2017 as follows:
“composite supply” means a supply made by a taxa

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en issued by CBEC regarding “Composite Supply” under GST:
A composite supply would mean a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply:
A works contract and restaurant services are classic examples of composite supplies, however the GST Act identifies both as supply of services and chargeable to specific rate of tax mentioned against such services (works contract and restaurants)
In respect of composite supplies (other than the two categories mentioned above), the need to determine the supply as a composite one, will arise, so as to determine the appropriate classification. It will be necessary to determine as to whether a particular supply is naturally bundled in the ordinary course of business and what constitutes principal supply in such

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ngle service which gives such bundle its essential character'
Illustrations:
* A hotel provides a 4-D/3-N puckuye with Ihefucilily of hieukfusl. This is a natural bundling of services in the ordinary course of business. The service of hotel accommodation gives the bundle the essential character and would, therefore, be treated as service of providing hotel accommodation.
* AS star hotel is booked for a conference of 100 delegates on a lump sum package with the following facilities:
* Accommodation for the delegates
* Breakfast for the delegates
* Tea and coffee during conference
* Access to fitness room for the delegates
* Availability of conference room
* Business centre
As is evident, a bouquet of services is being provided, many of them chargeable to different effective rates of tax. None of the individual constituents are able to provide the essential character of the service. However, if the service is described as convention service, it is able to capture th

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rovide similar bundle of services. For example, bundle of catering on board and transport by air is a bundle offered by a majority of airlines.
* The nature of the various services in a bundle of services will also help in determining whether the services are bundled in the ordinary course of business. If the nature of services is such that one of the services is the main service and the other services combined with such service are in the nature of incidental or ancillary' services which help in better enjoyment of a main service. For example, service of stay in a hotel is often combined with a service or laundering of 3-4 items of clothing free of cost per day. Such service is an ancillary service to the provision of hotel accommodation and the resultant package would be treated as services naturally bundled in the ordinary course of business.
* Other illustrative indicators, not determinative but indicative of bundling of services in the ordinary course of business are:
–

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ied by the applicant have separate values, no supply is principal supply and various components of supply are not naturally bundled. Accordingly, the contract between IRCTC and the applicant does not appear to be a composite contract for supply of good and services. Hence, Section 7(l)(d) of the CGST Act, 2017 and Point 6 of Schedule II of the said Act are not applicable. Hence, it is not possible to classify the whole contract as supply of services.
18. The Applicant has referred to the High Court of Delhi judgement dated 19.07.2010 in the case of IRCTC V/s Government of NCT of Delhi reported in 2010 (20) STR 437 (Del) to argue that supply of food on board the trains cannot be considered as outdoor catering service. It has been held by the Hon'ble High Court that providing of food, snacks and water to passengers on board trains is different from outdoor catering service. The IRCTC or passengers have no choice of articles or quantity served as the same is supplied as per menu fixe

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egant decor, uniformed waiters, good linen, crockery, cutlery and could even provide music and dance floor. Further, in outdoor catering, service element is much more as compared to service element in case of service provided by the Restaurant.
21. Hence, taxing authorities in each case have to ascertain whether a transaction is pure supply of goods or the same is or composite contract involving sale of goods and services and whether the said composite contract can be split into goods and services. They are also required to determine whether services are incidental to the supply of goods or whether services component is predominant in the contract.
22. The contention of the applicant that a train is covered under entry (i) of S.No. 7 of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 being a restaurant, eating joint including mess, canteen is not acceptable as a train is a mode of transport and passenger travel in a train to go to various far away places they do not vis

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7 (i) of the said Notifications as claimed by the applicant. The supply of goods i.e. food, bottled water etc. shall be charged to GST on value of goods (excluding the service charges) at applicable rates as pure supply of goods, as the same have no element of service. The supply of newspaper is separately invoiced and hence it shall be at 'Nil” GST under S. No. 120 of Notification No. 2/2017- Central Tax (Rate) dated 28.06.2017 and parallel Notifications of IGST and Delhi GST.
24. In the case of supply of food and beverages (cooked/MRP/packed) on board the Mail/express trains by the applicant directly to the passengers as per the menu/rates fixed by IRCTC/Railways does not have any element of service and hence the same shall be considered as pure supply of goods and GST shall be charged on individual items at their respective applicable rates. The benefit of S. No. 7 of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 vide Notification No. 46/2017 – Central Tax (Rate

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Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Gujarat Goods and Service Tax Rules, 2017
I/2018 – State Tax Dated:- 28-3-2018 Gujarat SGST
GST – States
ORDER
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated 28th March, 2018
Order No. I/2018 – State Tax
No. GSL/RULE-117(4)/B.17
Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Gujarat Goods and Service Tax R

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IN RE: M/s SSSVK COLD STORAGE PVT. LTD
GST
2018 (6) TMI 459 – AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – 2018 (13) G. S. T. L. 428 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – AAR
Dated:- 28-3-2018
AAR/02(GST)/2018 – AAR/AP/02(GST)/2018
GST
Sri. J.V.M Sarma (Member) And Sri. Amaresh Kumar (Member)
Order:
1. M/s SSSVK COLD STORAGE PRIVATE LIMITED, [hereinafter also referred as an applicant), having GSTIN: 37AAMCS5026K1ZY are engaged in cold storage operations. The applicant extends his services by storing various processed and unprocessed agricultural produce pertains to both the farmers and traders.
2. The applicant filed an application far seeking advance ruling on Classification of goods and/or services or both, applicability of a notification issued under the provisions of the Act, Determination of the liability to pay tax on any goods or services or both under the Section 104 of CGST Act'2017 and Sec or. 104 of APGST Act'2017. Th

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enefit of Notification No 12/2017-CTR dated 28.06.2017 under Entry No 54(e) is applicable exclusively for farmers, then what are documents required to be taken by cold storage operator for availing exemption benefit
Copy of the said application was forwarded to the Jurisdictional Tax Officer.
3. A personal hearing was fixed on 19.02.2018, wherein Sri. Ashish Kumar Agrawal (FCA) and authorized representative of the applicant attended. In their submissions the authorized representative has submitted the following points for consideration
1.
 
That when a service can be classified under two different heads, the head which is more specific and near to actual service rather than the general entry is to be selected.
2.
 
The service under SAC 998619 is more opt for services offered by the applicant i.e., storing of agricultural produce under entry number 54(e) of Notification No. 12/2017 (CGST – Rate), dated 28th June 2017, and contended entry under SAC 996721 is more gener

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r food fibre, fuel, raw material or other similar products or agricultural produce by way of-
(a)
 
agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;
(b)
 
supply of farm labour;
(c)
 
processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;
(d)
 
Renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
(e)
 
loading, unloading, packing, storage or warehousing of agricultural produce;
(f)
 
agricultural extension services;
(g)
 
services by any Agricultural Produce Marketing Committee or Board

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rations, the storage of and warehousing is also mentioned. But the important issue to be noted that the 'nil' rate is applicable subject to the condition that the support service is extended to the 'agricultural produce' only. The term 'agricultural produce' as per Circular No. 16/16/2017-GST; F. No. 354/173/2017-TRU, issued by Government of India dt 15th Nov. 2017 means
“Agricultural produce in the notification has been defined to mean “any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing . is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market”
4.3 The applicant has sought for the rates of taxes for the provision of services, in specific commodities. In this regard, we find that a

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IN RE: M/s LAURUS LABS LIMITED
GST
2018 (6) TMI 460 – AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – 2018 (13) G. S. T. L. 472 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – AAR
Dated:- 28-3-2018
AAR/01(GST)/2018 – AAR/AP/03(GST)/2018
GST
Sri. J.V.M Sarma (Member) And Sri. Amaresh Kumar (Member)
Order
M/s LAURUS LABS LIMITED, Plot No.21, JN Pharma City, Parawada Village and Mandal, Visakhapatnam District-531021, Andhra Pradesh, India(hereinafter also referred as applicant), having GSTIN: 37AABCL1170C1Z0 are engaged in manufacturing of pharmaceutical products (i.e. Bulk drugs and Intermediates).
2. The applicant have filed an application in Form ARA-01, dated 10.01.2018 and received by this authority on

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er. However, no comments/reply were offered.
3. A personal hearing was fixed on 19.02.2018, wherein Sri. LV.VN Satya Sai, O/o Lakshmi kumaran & Sridharan (Advocates), and authorized representative of the applicant attended. In their submissions the authorized representative requested for ruling on applicability of rate of tax on supply of
1.
EFAVIRENZ
2.
EMTRICITABINE
3.
SUNTINIB MALATE
4.
RALTEGRAVIR POTASSIUM
5.
LATANOPROST
In support of his contention he relied on the notification no. 01/2017( CGST-Rate), dated 28th June 2017, and also various judicial pronouncings. Further the representative argued that, when a product is falling under two entries, the assesse is entitled to avail the benefit of that entry which is beneficia

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o.
Chapter Heading/ Subheading/Tariff item
Description of Goods
(1)
(2)
(3)
180.
30 or any chapter
Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this schedule
List-1 appended to Schedule I under Notification No. 1/2017-CTR is as follows:
“List 1 (See Sl.No. 180 of the Schedule I)
(72) Efavirenz
(73) Emtricitabine
(99) Suntinib Malate
(116) Raltegravir Potassium
(26) Latanoprost”
Schedule III – 18%
Sl. No.
Chapter Heading/ Subheading/Tariff item
Description of Goods
(1)
(2)
(3)
40
29
All organic chemicals other than giberellic acid
4.2. As seen from above, the products manufactured by the applicant, even though are bulk drug gets squarely covered under

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IN RE: M/s SINO RESOURCES
GST
2018 (6) TMI 461 – AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – 2018 (13) G. S. T. L. 421 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – AAR
Dated:- 28-3-2018
AAR/04(GST)/2018 – AAR/AP/01(GST)/2018
GST
Sri. J.V.M Sarma (Member) And Sri. Amaresh Kumar (Member)
ORDER:
1. M/s SINO RESOURCES, Door No. 10-1-47, 4D, 4th Floor, Dutt Island Building, Sripuram, Vishakhapatnam (hereinafter also referred as an applicant), having GSTIN 37CUFS4359L1Z4 is an importer of coal and also deals in trading of coal. The applicant has filed an application seeking advance ruling on a specific question.
2. The applicant has sought advance ruling on following issue:
“Whether Input Tax Credit (ITCj is available on Clean Environment (Energy) Cess paid at the time of import of Coal?”
The applicant submitted relevant supporting documents which suggested that they had a stock of 13,000 Metric Tons of Coal as on 30th June 2017, of which 4000 Me

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VAT credit of any duty specified in sub-rule (1) shall not be utilized for payment of the clean energy Cess leviable under section 83 of the Finance Act “2010” and also submitted that “as the clean energy Cess payable is not eligible for giving credit under the existing taws prior to the introduction of APGST Act'2017 the transitional credit on clean energy Cess payable under the APGST Act, 2017 does not arise”.
3.1 A Personal Hearing was given to the applicant/jurisdictional officer on 19.02.2018, for the purpose of admission of the application so filed before the authority. The same was attended by Authored representative Shri. P.Srinatha (Advocate). During the course of P.H., the authorized representative submitted that the issue for which they have sought advance ruling fails under Section 97 (2)(d) of CGST Act'2017. The applicant has filed his written submissions through e-Mail on 19th February 2018.
4. We have gone through the application filed by the applicant and the

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to any goods or services amounts to or results in a supply of goods or services, within the meaning of that term.
Section 2 (62) : “input tax” in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes-
(a) the integrated goods and services tax charged on import of goods;
(b) the tax payable under the provisions of sub-sections (3) and (4) of section 9;
(c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act;
(d) the tax payable under the provisions of sub-sections (3) and (4) of section 9 of the respective Stale Goods and Services Tax Act; or
(e) the tax payable under the provisions of sub-sections (3) and (4) of section 7 of the Union Territory Goods and Services Tax Act, but does not include the tax paid under the composition levy;
5. As seen from the definitions referred for input

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Commissioner of CGST & Central Excise, Howrah Versus M/s. SKF India Ltd.
Central Excise
2018 (7) TMI 150 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 28-3-2018
Appeal No. E/75114/2018, CO-75426/2018 – FO/76060/2018
Central Excise
Shri P.K. Choudhary, Member (Judicial)
Shri S.S. Chattopadhyay, Suptd. (AR) for the Appellant (s)
Shri Archit Agarwal, C.A. for the Respondent (s)
ORDER
Per Shri P.K. Choudhary
1. The respondent herein is engaged in the business of manufacturing excisable goods classifiable under Chapter 84 of the First Schedule to the Central Excise Tariff Act 1985. The respondent has manufacturing units located at Pune, Hooghly and Bangalore. They had their depot in Taratala, Kolkata which was subsequently shifted to Dankuni, Hooghly. During the course of scrutiny of their records and documents for the year 2011-2012, it was observed that the respondent had received cenvatable invoices of their Bangalore/Pune unit on stock transfer basis whi

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compilation of case laws and copies of the statutory provisions and submits that the assessee is using ERP system and though the Taratala Depot was already shifted to Dankuni premises, the necessary amendments in the ERP system were not carried out till then and accordingly the invoices issued by the Bangalore/Pune Units reflected that the goods were dispatched to Taratala Depot. Copies of the tax invoices have been filed. Ld. Counsel have also filed copies of the safe express logistic which shows the consignee's address at Dankuni, Hooghly. He further submits that there is no violation of Rule 11(2) as alleged in the show cause notice and the penalty imposed under Rule 26(2) is not tenable in the eye of law. He further submits that show cause notice mentioned only Rule 26 and no sub-clause had been mentioned, but the Adjudicating Authority has imposed penalty under Rule 26(2) and in view of the settled legal position, such penalty cannot be imposed. In support of his submission he rel

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on no., rate of duty, quantity and value of goods and the duty payable thereon.”
It is clear that the invoice should bear the name of the consignee, which in the instant case has been recorded correctly and the same has not been disputed by the department.
7. Rule 26(2) of the Rules, reads as under:
“26(2) Any person, who issues-
(i) An excise duty invoice without delivery of the goods specified therein or abets in making such invoice; or
(ii) Any other document or abets in making such document, on the basis of which the user of said invoice or document is likely to take or has taken any ineligible benefit under the Act or the rules made thereunder like claiming of CENVAT credit under the CENVAT Credit Rules, 2004 or refund, shall be liable to a penalty not exceeding the amount of such benefit or five thousand rupees, whichever is greater.”
I find that penalty under Rule 26(2) of the Rules is imposable on a person if he (i) issues any invoice without delivery of goods, (ii

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M/s. Freight Systems (India) Pvt. Ltd. Versus Commissioner of GST & Central Excise Chennai South Commissionerate
Service Tax
2018 (7) TMI 333 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 28-3-2018
ST/EH/41888 & 41889/2017 and ST/152 & 153/2012 and ST/CO/32 & 33/2012 – 41012-41013/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri S. Muthuvenkataraman, Advocate for the Appellant
Shri K.P. Muralidharan, AC (AR) for the Respondent
ORDER
Per Bench
The appellants are registered with the service tax department under the category of Business Auxiliary Service, Business Support Service, Cargo Handling Service, Storage Warehousing Service and Transport of Goods by Road service. During the course of audit of accounts, it was noticed that they collected charges under various heads such as documentation charges, examination charges, processing fees, stuffing charges and freight charges for transportin

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he appellant is liable to service tax under the category of BAS for the period 2004 – 2006 and under the category of BSS for the period 2006 – 2010. After due process of law, the original authority confirmed the demand under BAS for the entire period along with interest and also imposed penalties. Another ground on which the demand was confirmed is that the services rendered to SEZ unit are not liable for exemption under Notification No.4/2004 as the services were performed outside the SEZ. Aggrieved, the appellants are now before the Tribunal.
2. The department has filed cross objections No. ST/CO/32 & 33/2012 contending that for the period 2006 to 2010, as the show cause notice has alleged the activity to fall under BSS, the Commissioner ought to have held that the activity is taxable under BSS and not under BAS.
3. On behalf of the appellant, ld. counsel Shri S. Muthu Venkataraman submitted that the details of the show cause notice, period of dispute and the amount involved in the

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ervice Tax, Mumbai – 2017 (47) STR 129
5. It was added by him that for the period 2006 – 2010, though the show cause notice alleges that the activity would fall under the category of BSS, the Commissioner has confirmed the demand under BAS, the Commissioner has thus travelled beyond the scope of the show cause notice and therefore the demand cannot sustain on this sole ground itself.
6. With regard to the issue whether the exemption under Notification No.4/2004 is available to the service provided to the SEZ Units, he relied upon the decision of the Tribunal in the case of Vision Pro Event Management vide Final Order No. 40964/2018 dated 28.3.2018.
7. The ld. AR Shri K.P. Muralidharan reiterated the findings in the impugned order.
8. Heard both sides.
9. The demand has been raised alleging that the freight charges collected by the appellant forms part of taxable value under BAS for the period 1.7.2003 to 30.4.2006 and would fall under the category of BSS with effect from 1.5.2006.

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tted to single or multiple customers or in multiple consignments to single customer for a profit.
(c) This freight difference (difference between price at which it is booked with airlines and the price at which it is offered to customers) is accounted as Incentive, Discount, Overriding Commission, Market Price Adjustment etc., depending upon the terminology used by the airlines. This is evident from the CA Certificate and the subsequent period notices.
(d) While the department stand is that this freight difference is earned on account of promoting an airline, whereas, there is no payout by the airlines to the assessee. On the other hand, the assessee recovers full freight from the exporters and the difference between the purchase and sale price is retained by the assessee.
(e) The assessee issues House Airway Bills to their customers based on which the transportation takes place and, therefore, act in the capacity of a transporter/principal, rendering service to exporters„

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rters. Demand of service tax has been made on the very difference only. In respect of the very same issue on which appeal has been filed, for number of subsequent show-cause notices, the matter has been decided in their favour by the Commissioner (Appeals), In fact, in one of such cases, the department is in appeal no.ST/41474/2013. (i) What has been termed as an incentive is nothing but freight difference, the fact of which has been certified by the CA certificate. The subsequent notices issued by the department also vindicate this stand.
xxxx
xxxx
xxxx
xxxx
“11. On the second issue regarding the service tax liability of the respondent under BAS, we find that the impugned order examined the issue in detail It was recorded that the income earned by the respondent to be considered as taxable under any service category, should be shown to be in lieu of provision of a particular service. Mere sale and purchase of cargo space and earning profit in the process is not a taxable activity

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under business auxiliary service since10-9-2004. The original authority recorded that the show-cause notice did not specify as to who is the client to whom the respondent is providing service. Original authority considered both the scenario, airline/shipping lines as a client or exporter/shipper as a client. In case, the respondent is acting on behalf of airlines/shipping lines as client, it was held that they are covered by tax liability under BAS. Further, examining the issue the original authority viewed that commission amount is necessarily to be obtained out of transaction which is to be provided by the respondent on behalf of the client, that is, the exporters. The facts of the case indicated that the mark-up value collected by the respondent from the exporter is an element of profit in the transaction. The respondent, when acting as agent on behalf of airlines/shipping lines was discharging service tax with effect from 10-9-2004. However, with reference to amount collected from

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be set aside, which we hereby do.
11. The issue whether the services rendered to SEZ unit is eligible for exemption as per Notification No. 4/2004 has been considered by the Tribunal in the decision of Vision Pro Event Management (supra). The relevant portion of the order of the Tribunal is as under:-
“5.1 The issue is whether the appellants are eligible for the service tax exemption under the Notification No. 4/2004 for the services rendered to SEZ unit. For better appreciation, the relevant part of the notification is reproduced as under:-
The Central Govt. being satisfied that it is necessary in the public interest so to do, hereby exempts taxable service of any description as defined in clause (105) of Section 65 of the said Act provided to a developer of Special Economic Zone or a unit (including a unit under construction) of Special Economic Zone by any service provider for consumption of the services within such Special Economic Zone, from the whole of service tax leviable t

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e, taking into consideration the impact of Section 51 of the SEZ Act which provides for overriding effect over any other law, we are of the considered opinion that the benefit of tax exemption cannot be denied by giving a restrictive interpretation to Notification No. 4/2004 Our view is supported by the fact that the notification which superseded notification No. 4/2004 has categorically stated that whether or not the taxable services are provided inside the SEZ, the exemption is available, The relevant portion of the Notification No. 9/2009 is reproduced as under:-
In exercise of the powers conferred by sub-section (1) of Section 93 of the Finance Act, 1994 (32 of 1994), and in supersession of the notification of the Govt of India, Ministry of Finance (Department of Revenue), No. 4/2004-ST, dated 31.03.2004, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated the 31s.03.2004, vide G.S.R. 248 (E), dated 31.03.2004, except as respects things don

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product of SEZ. the services provided is to be considered as consumed within SEZ. It also needs to be mentioned that for availing the services, the SEZ has to get these services approved by the Development Commissioner. The department then cannot contend that these services are not eligible for refund since these are not consumed within SEZ. From the above discussions, we are of the considered opinion that the denial of benefit is unjustified. The impugned order is set aside. The appeal is allowed with consequential benefits, if any, as per law.
12. In view of the said decision, we are of the view that the denial of exemption is not legal and proper and requires to be set aside, which we hereby do.
13. In the result, the impugned orders are set aside and the appeals are allowed with consequential relief. The cross-objections filed by the department for classifying under BSS do not merit consideration as no material to substantiate the same has been furnished, Hence the cross-objecti

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Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crore.
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/130 Dated:- 28-3-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/130
NOTIFICATION
Dated: 28th March, 2018
In exercise of the powers conferred by section 148 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the Act), the State Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or

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Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017
Order No. 1 /2018 Dated:- 28-3-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, the 28th March, 2018
Order No. 1 /2018 – Central Tax
Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the

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