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Chhattisgarh Goods and Services Tax (Fifth Amendment) Rules, 2018.

Chhattisgarh Goods and Services Tax (Fifth Amendment) Rules, 2018.
F-10-28/2018/CT/V (44)-26/2018-State Tax Dated:- 14-6-2018 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Naya Raipur, Dated 14th June, 2018
Notification No. 26/2018-State Tax
No. F-10-28/2018/CT/V (44). – In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Chhattisgarh Goods and Services Tax (Fifth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date of issue of this notification.
2. In the Chhattisgarh Goods and Services Tax Rules, 2017, –
(i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inse

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during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and
(b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).”
(iv) with effect from 1st July, 2017, in rule 95, in sub-rule (3), for clause (a), the following shall be substituted, namely :-
“(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;”;
(v) in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely :-
“Provided further that an amount equivalent to fifty percent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund.”;
(vi) in rule 133, for sub-rule (3), the following shall be substituted, namely :-
“(3) Where the Authority determines that a registered person has no

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nalty as specified under the Act ; and
(e) cancellation of registration under the Act.
Explanation : For the purpose of this sub-rule, the expression, “concerned State” means the State in respect of which the Authority passes an order.”;
(vii) in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely :-
“(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.”;
(viii) in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely :-
“10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.”;
(ix) with effect from 1st July, 2017, in FORM GST PCT-01, in PART B,
(a) against Sl. No. 4, after entry (10), the following shall be inserted, namely :-
“(11) Sales Tax practitioner under existing law for a period of not less th

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nion Territory Tax
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(b) for Statement 5B, the following Statement shall be substituted, namely :-
“Statement 5B
[see rule 89(2) (g)]
Refund Type: On account of deemed exports
(Amount in Rs.)
Sl.No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
GSTIN of the supplier
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax/Union Territory Tax
Cess
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(xi) in FORM GST RFD-01A, in Annexure-1,
(a) for Statement 1A, the following Statement shall be substituted, namely : –
"Statement 1A
[see rule 89 (2)(h)]
Refund Type : ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl.No.
Details of invoices of inward supplies received
Tax paid on inward supplies
Details of invoices of outward supplies issued
Tax paid on outward supplies
GST

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In Re: Utility Powertech Ltd.,

In Re: Utility Powertech Ltd.,
GST
2018 (7) TMI 882 – AUTHORITY FOR ADVANCE RULINGS, CHHATTISGARH – 2018 (14) G. S. T. L. 544 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, CHHATTISGARH – AAR
Dated:- 14-6-2018
STC/AAR/02/2018
GST
S.K. BUXY AND RAJESH KUMAR SINGH, MEMBER
RULING
1. The Applicant M/s Utility Powertech Ltd. Sipat Bilaspur, having GSTIN 22AAACU3458P1Z1, engaged in providing manpower supply services to NTPC BHEL Power Projects Pvt. Ltd. (NBPPL), Mannavaram in Andhra Pradesh, (GST No. 37AACCN9505A1ZQ) has filed the application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017, seeking advance ruling on the following points :-
a. Whether the applicant is required to charge IGST or CGST and SGST on the manpower supply services provided to M/s NTPC BHEL Power Projects Pvt Ltd. (NBPPL), Mannavaram in Andhra Pradesh.
b. Whether such transaction will be categorized as an intrastate or interstate transaction?
c. If the applicant charge IGST on suc

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state and intends to issue invoices regarding supply of manpower services to M/s NBPPL, Mannavaram (A.P.) by charging IGST on the same.
4. Personal Hearing: -In keeping with the established principles of natural justice, personal hearing in the matter was extended to the applicant. Shri Mahavir S. Jain, CA and Shri Naresh P Nahar CA authorized by the Resident Manager of the applicant, M/s Utility Powertech Ltd., Sipat, Bilaspur, (C.G.), appeared before us for hearing on 24.5.2018 and reiterated their above contentions.
5. The legal position, Analysis and Discussion:-
The provisions for implementing the CGST Act and CGGST Act, 2017 are similar.
The Applicant, based at Seepat, Bilaspur(CG) has been awarded a contract for manpower supply at Mannavaram (Andhra Pradesh) by M/s NTPC BHEL Power Project Pvt. Ltd., Mannavaram (Andhra Pradesh).The applicant has submitted that considering such supply of manpower service as interstate transaction, it wants to issue invoices charging IGST, upon

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of input tax credit of tax paid or deemed to have been paid;
(e) determination of the liability to pay tax on any goods or services or both;
(f) whether applicant is required to be registered;
(g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.
U/s 103 of CGGST Act, 2017:- Applicability of advance ruling –
1. The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only –
a. On the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling;
b. On the concerned officer or the jurisdictional officer in respect of the applicant.
5.1 The applicant has sought advance ruling regarding:-
(i) Labour supply service to the firm situated in Andhra Pradesh and considering it as interstate transaction wants to charge IGST on invoices

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Arfat Petrochemicals Pvt. Ltd. Versus CE, C & CGST – CCE & ST, Jodhpur

Arfat Petrochemicals Pvt. Ltd. Versus CE, C & CGST – CCE & ST, Jodhpur
Central Excise
2018 (7) TMI 908 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 14-6-2018
Appeal No. E/50484/2018 – EX(DB) – A/52271/2018-EX[DB]
Central Excise
Mr. V. Padmanabhan, Member (Technical) And Ms. Rachna Gupta, Member (Judicial)
Represented by Shri Rupender Singh, Advocate for appellant.
Represented by Shri M.R. Sharma, D.R. for the respondent.
ORDER
Per Rachna Gupta:
The Appellant is aggrieved by the Order of Commissioner (Appeals) dated 28.09.2017, vide which the Order-in-Original declining the Appellant to be entitled for refund of accumulated Cenvat Credit after closure of production due to fire accident has been upheld thereby confirming the rejection of refund claim of Rs. 46,28,767/-. The facts relevant for the purpose are:
1. The Appellant is engaged in the manufacture of acrylic fibre falling under Chapter 55 of the Schedule 2 of the Central Excise Tariffs Act

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they are not in a position to utilize the same. The appeal is, accordingly, prayed to be allowed. However, while justifying the challenged order, it is submitted by the D.R. that the Show Cause Notice dated 18.04.2004 was issued in furtherance of the application dated 15.01.2014, seeking refund of unutilized Cenvat Credit lying accumulated in their books of accounts. It is impressed upon that there is no provision which allows refund of accumulated credit lying unutilized except where the same has been accumulated on account of exports under bond. The refund has rightly been rejected. Appeal is, accordingly, prayed to be rejected.
3. After hearing both the parties, we are of the considered view that Rule 5 of the Cenvat Credit Rules, 2004 is relevant for the purpose, which reads as follows:
“Rule 5. Refund of CENVAT Credit: When any inputs are used in the final products which are cleared for export under bond or letter of undertaking, as the case may be, or used in the intermediate

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been used in the final product for export. But the fact of the present case is that the Appellant unit had stopped the manufacturing activity due to a fire accident in their premises and the refund has also been claimed solely on the said basis of the balance lying unutilized in their Cenvat Credit account. Thus, admittedly and apparently, appellant's case is not covered by the above said provisions. Though, the Appellant has relied upon M/s Slovak India Trading Co. Pvt. Ltd. case, but as already held above, relevant provision, i.e., Rule 5 of the Cenvat Credit Rules, 2004 refers only to manufacture. In the present case, admittedly, there is no manufacture subject to the closure of the company. Hence, the refund in furtherance of Rule 5 is not available. Accordingly, the present case is held to stand on a different footing. We draw our support from the case M/s Steel Strips vs. CCE, Ludhiana and M/s Super Rubbers, Gurgaon vs. CCE, Gurgaon, 2006-TIOL-656-CESTAT-DEL-LB, both decided

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failed or faulted in some minor or inconsequent aspects which cannot be described as the “essence” or the “substance” of the requirements.
In a plethora of cases, it has been stated by various judicial pronouncements that where, the language is clear, the intention of the legislature is to be gathered from the language used. It is not the duty of the court either to enlarge the scope of legislation or the intention of the legislature, when the language of the provision is plain. The court cannot rewrite the legislation for the reason that it had no power to legislate. The court cannot add words to a statute or read words into it which are not there. The court cannot, on an assumption that there is a defect or an omission in the words used by the legislature. correct or make up assumed deficiency, when the words are clear and unambiguous. Courts have to decide what the law; is and not what it should be.”
6. Since there is no provision under Cenvat Credit Rules, 2004 to permit refu

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Commissioner Of Central Goods And Service Tax And Central Excise Versus Cadila Health Care Ltd.

Commissioner Of Central Goods And Service Tax And Central Excise Versus Cadila Health Care Ltd.
Service Tax
2018 (7) TMI 1065 – GUJARAT HIGH COURT – 2018 (15) G. S. T. L. 309 (Guj.) , 2018 (361) E.L.T. 966 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 14-6-2018
R/TAX APPEAL NO. 591 of 2018, 593 of 2018, 614 of 2018
Service Tax
MR. AKIL KURESHI and MR. B.N. KARIA JJ.
Appearance:
MR DHAVAL D VYAS (3225) for the PETITIONER(s) No. 1
for the RESPONDENT(s) No. 1
ORAL ORDER
(PER : MR.AKIL KURESHI)
1. These Tax Appeals are filed by the department challenging common judgement of CESTAT dated 31.03.2017 by which large number of appeals came to be disposed of. Case of the department is that the issue is already decided by this Cou

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that such judgement of the Tribunal has been carried in appeal by the department before the High Court. We are informed that such appeal being Tax Appeal No. 444 of 2016 is admitted and is pending.
2. In view of such factual background, the Tribunal disposed of appeals raising similar questions as under:
“Considering the number of appeals on the same issue and categorical observation of the Hon'ble High Court in Astik Dyestuff Pvt. Ltd's case (supra) that the judgement is binding on all situated within the territorial jurisdiction of High Court, in my opinion, it would be inappropriate, to decide the issue following the Division Bench judgement when the matter is on board of the High Court. In similar circumstances, a Division Ben

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M/s Dynamic Cables Pvt. Ltd. Versus CGST & CE, Jaipur

M/s Dynamic Cables Pvt. Ltd. Versus CGST & CE, Jaipur
Central Excise
2018 (7) TMI 1336 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 14-6-2018
Appeal No. E/50998/2018-SM – Final Order No. 52240/2018
Central Excise
Hon'ble Mrs. Archana Wadhwa, Member (Judicial)
Shri R.G. Choudhary, Consultant – for the appellant
Shri P. Junega, DR – for the respondent
JUDGEMENT
Per Archana Wadhwa:
After hearing both the sides, I find that during the period April 2011 to July 2012, the appellant availed Cenvat credit of duty on the basis of the invoices issued by their head office. Scrutiny of their records revealed that a part of the credit was availed in respect of common services, which were relatable to their second uni

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stration as input service distributed cannot be held to be as irregular. The said decision stands confirmed by the Hon'ble Gujarat High Court when the appeal filed by the Commissioner was rejected reported as 2015 (323) ELT A76 (SC). However, ld. Advocate fairly agrees that though the said decision covers the issue as also the fact that Commissioner (Appeals) has himself extended the benefit for the subsequent period vide Order-in-Appeal No. 05(SJ)/CE/JPR 2018 dated 20.1.2018, but submits that as they have not contested the confirmation before the lower authorities and as such, they are not in a position to challenge the same now before the Tribunal.
His only contests is to confirmation of interest and imposition of penalties. As regards i

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E.V. RADHA KRISHNA KURUP Versus UNION OF INDIA THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, THE PRINCIPAL SECRETARY, NEW DELHI, GST COUNCIL, NEW DELHI, GOODS AND SERVICES TAX NETWORK, NEW DELHI AND THE COMMISSIONER, GOODS AND SERVICE TA

E.V. RADHA KRISHNA KURUP Versus UNION OF INDIA THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, THE PRINCIPAL SECRETARY, NEW DELHI, GST COUNCIL, NEW DELHI, GOODS AND SERVICES TAX NETWORK, NEW DELHI AND THE COMMISSIONER, GOODS AND SERVICE TAX DEPARTMENT, KARAMANA, KERALA
GST
2018 (7) TMI 1829 – KERALA HIGH COURT – 2018 (15) G. S. T. L. 8 (Ker.)
KERALA HIGH COURT – HC
Dated:- 14-6-2018
W. P. (C. ) No. 17348 of 2018
GST
MR. P.B.SURESH KUMAR, JJ.
For The Petitioner : ADV.SRI.MOHAN GEORGE
For The Respondent : ADV. SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL OF INDIA, SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK AND SRI. V. K. SHAMSUDEEN
JUDGMENT
Petitioner was a registered dealer under the Kerala Value Adde

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rcumstances of this case as also the orders passed in similar matters, I deem it appropriate to dispose of the writ petition permitting the petitioner to prefer an application before the additional sixth respondent, the Nodal Officer appointed to resolve issues in the nature of one raised by the petitioner. Ordered accordingly. Needless to say that if the petitioner prefers an application within two weeks from the date of receipt of a copy of this judgment, same shall be considered and appropriate decision shall be taken by the additional sixth respondent within a week thereafter. Needless also to say that if it is found that the petitioner could not upload FORM GST TRAN-1 for reasons not attributable to him, appropriate action shall be tak

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COMMISSIONER CENTRAL GST AND CX Versus M/s. HIMMAT GLAZED TILES

COMMISSIONER CENTRAL GST AND CX Versus M/s. HIMMAT GLAZED TILES
Central Excise
2018 (8) TMI 1277 – GUJARAT HIGH COURT – 2018 (15) G. S. T. L. 486 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 14-6-2018
R/TAX APPEAL NO. 627 of 2018 With R/TAX APPEAL NO. 629 of 2018
Central Excise
MR. AKIL KURESHI AND MR. B.N. KARIA, JJ.
For The Petitioner : Mr Nirzar Desai (2058)
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. These appeals arise out of common facts. We may record facts from Tax Appeal No. 627 of 2018. The department has challenged the judgement of Customs Excise and Service Tax Appellate Tribunal raising following question for our consideration:
“Whether in the facts and circumstances of the case, the Tribuna

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In Re: Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra

In Re: Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra
GST
2018 (9) TMI 235 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2018 (16) G. S. T. L. 332 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 14-6-2018
GST-ARA-41/2017-18/B-48
GST
SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER
PROCEEDINGS
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra, the applicant, seeking an advance ruling in respect of the following questions;
1) Whether the applicant which is a charitable trust with the main object of advancement of religion, spirituality or yoga can be said to be in business so as to attract the provis

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T Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / MGST Act would be mentioned as being under the “GST Act”.
02. FACTS AND CONTENTION – AS PER THE APPLICANT
The submissions, as reproduced verbatim, could be seen thus-
Brief Description of Activity carried out by Applicant:
1.1 The Applicant is a religious charitable trust registered under Section 12AA of the Income Tax Act, 1961 carrying out religious and charitable activities.
1.2 The Trust is principally engaged in the field of spreading the knowledge of Jain Dharam and advancement of teachings of Param krupaludev Shrimad Rajchandra. The Trust holds various Satsangs and Shibirs for spreading the knowledge of the Jain Dha

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s, etc. To spread knowledge of the Jain Dharam through publications of books, audio CDS, DVDs, etc. and other materials for students and public in general and to set up organizations for helping people. The ancillary object also includes, protecting birds and animals from being killed in slaughter houses and other activities.
2.4 The applicant was registered under the erstwhile Maharashtra Value Added Tax Act, 2002 in view of the specific Explanation in the definition of “dealer” under Section 2(8) of the MVAT Act, 2002.
2.5 With effect from 1.7.2017, the Goods and Service Tax was brought into force and the existing registered dealers under the erstwhile MVAT Act, 2002 were migrated to GST.
2.6 In reparation for implementing GST, the Commissioner of Sales Tax, Maharashtra issued Circular No. 357 of 2016 dated 12.11.2016 mandatorily requiring the existing registered dealers under the provisions of MVAT Act,2002 to enroll themselves for GSTIN.
2.7 Thus, the applicant was also migrate

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b) An activity or transaction in connection with or incidental or ancillary in sub-clause (a);
(c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction;
(d) Supply or acquisition of goods including capital goods and services in connection with commencement or closure of business;
(e) Provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members;
(f) Admission, for a consideration, of persons to any premises;
(g) Services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation:
(h) Services provided by a race club by way of totalisator or a licence to book maker in such club; and
(i) An activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are en

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applicant in under the main object of spreading religious and spiritual teachings.
1.7. It is settled law that where the public charitable trust carries out activity for advancement of its main object of charitable purpose, the same cannot be said to be business in commercial sense as defined in the taxing Statute, There is no motive to earn profit out of the said activities and profit earned if any is spent on the advancement of the general public utility and hence, there cannot be said to be any business which is carried out by the Public Charitable Trust.
1.8. Thus, in the present case also, the main object of the applicant being advancement of the religious and spiritual teachings Paramkrupalu Shimad Rajchandra, the applicant cannot be said to be carrying out business as defined in Section 2(17) of the CGST Act, 2017,
2. Once the main object of the applicant cannot be considered as business, the ancillary or incidental objects also cannot be considered as business.
2.1. The ap

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ing out business even for the publications being sold by the applicant to the devotees of Paramkrupalu Shrimad Rajchandra.
2.5. The applicants rely on the judgment of Hon'ble Supreme Court in the case of Commissioner of Sales Tax Vs. Sai Publication Fund (2002) 4 SCC 7 (SC), = 2002 (3) TMI 45 – SUPREME COURT where in the Supreme Court categorically held that where the main activity is not business, then any incidental or ancillary transaction, unless established by the revenue department to be an independent business transaction, will also be considered as charitable only and not business. The Supreme Court held that where the main and dominant activity of the assesse trust in that case was to spread message of Sai Baba, then bringing out publications and sale thereof by the assesse Trust to its devotees at cost price did not amount to business.
2.6. The applicant further relies on the judgment of Hon'ble Supreme Court in the case of CIT Vs. Gujarat Maritime Board (2007) 14 SCC 704 (

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sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business.
3.2. From a plain reading of the above Clause (a) of Section 7(1) it is clear that supply will be liable to GST only when it is made for a consideration in the course or furtherance of business.
3.3 As submitted above, since the present case, the applicant is not carrying out any business, there can be no supplies liable to GST at the hands of the applicant.
4. Since the aggregate of taxable supplies of goods and services does not exceed Twenty Lakh Rupees, the applicant is not liable for registration under Section 22(1) of the CGST Act 2017.
4.1 The applicant submits that Section 22(1) of the CGST Act, 2017, provides for registration under the CGST Act, 2017. The said Section 22(1) is extracted below for ready reference:
22. (1) Every supplier shall be liable to be registered under this Act in the State or Union t

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details by 25.06.2018. Accordingly we are submitting following details.
1. Copy of Trust Deed translated in English
2. In Maharashtra, we have following activities.
(a) Entry to Satsang in Prayer hall is free to all.
(b) Sale of cassettes, CD and other Puja Samagri etc.
3. Judgment of Hon. Bombay High Court in case of Lalbaugcha Raja Sarawajanik Geneshotsav Mandal (MVXA Tax Appeal No.10 of 2015 dt 28.6.2015) = 2015 (7) TMI 1289 – BOMBAY HIGH COURT
4. Costing of major items sold
As mentioned earlier, we have no formal costing system. We herewith attach the sheet showing costing of major items which is prepared as per purchase cost and the applicable administrative cost.
5. In the hearing, the learned ARA asked about applicability of term 'Trade' to the selling activity of Trust.
We have already cited judgment of Hon. Supreme Court in case of Sai Publication Trust (126 STC 288) (SC). = 2002 (3) TMI 45 – SUPREME COURT. In this case the definition of 'business' under BST Act was

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mber of decisions on the point including the decisions cited by the learned counsel before us. It may be stated that the question of profit motive or no profit motive would be relevant only where person carries on trade, commerce, manufacture or adventure in the nature of trade, commerce, etc. On the facts and in the circumstances of the present case irrespective of the profit motive, it could not be said that the trust either was a “dealer” or was carrying on trade, commerce, etc. The trust is not carrying on trade, commerce, etc., in the sense of occupation to be a “dealer” as its main object is to spread the message of Saibaba of Shiridi as already noticed above. Having regard to all aspects of the matter, the High Court was right in answering the question referred by the Tribunal in the affirmative and in favour of the respondent-assessee. We must however add here that whether a particular person is a “dealer” and whether he carries on “business” are matters to be decided on the fa

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usiness' as the main object of the Trust is not business.
6. We also bring to kind knowledge the clause 26 in the Trust Deed which says that in case this Trust is not able to carry on activities as per objectives of the Trust then the Trust should be amalgamated with Trust having similar objectives. Thus, there is no business approach of the Trust and all activities are for charitable object.
7. In the hearing, reference was made that there is exemption entries in relation to services carried out by Trust. However, such exemption may be given for the Trust who are in business and the law wants to exclude the given services. In any cage, giving exemptions etc., cannot govern the definition clause of 'business', Unless the entity falls within the meaning of 'business' it cannot be subjected to tax based on any other criteria.
8. Applicant submitted the details of main objectives of the trust and few sale of costing on 25.6.2018 as under:
Name of the Trust
Shrimad Rajcharcra Adhyatmi

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Trust is to carry out, get carried out and support spiritual activities such as 'Satsang' (association with saints or gentlemen), worshiping and meditation for the final salvation in such a manner that the persons from all castes desirous of salvation attains salvation and their unique devoutness to Eternal 'Vitrag' Path Leading, Most Compassionate Pramkrupalu Shrimad Rajchandraji increases by following His commandments, gaining faith and sentiment towards the mode of obtaining salvation taught by 'Tirthankar' Bhagvan Shree Mahavir Swami and 'Vitrag' Prabhu and famous as Jain Religion in the world and by becoming non-attached to worldly things or happiness.
Other Objectives of the Trust: (Relevant Extract)
1) Social Services, public Aids and Religious Activities
To carry out, get carried out and support activities which uplifts peoples social, wordly, economic conditions and religious activities such as 'Swamivatsalya, 'Sadharmik, Devotion, Pilgrimage, Sadhak Samadhi' Funds etc. and

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ual / religious products like Satsang / Bhakti CD/DVD, spiritual books Satsang Booklets, Magazine etc.
Nature of Products & Cost thereof
Ref. to the object clause
Cost per Unit Rs.
Sale Per Unit Rs.
SHRIMAD RAJCHANDRA VACHANAMRUTJI (IN GUJ) Scriptures & commandments of Shrimad Rajchandraji
Fundamental objectives -Spiritual
228.88
225.00
PUSHPMALA Booklet of Do's & Don'ts (Practice booklet by Shrimad Rajchandraji
Fundamental objectives -Spiritual
14.92
15.00
SADGURU ECHOES Monthly Magazine
Other objectives
– Activities for spreading the knowledge.
43.94
35.00
VIVEKCHUDAMANI SHIBIR – 11-DVD Discourse by Gurudev on selected Granth/Scripture (Full one year set will include 12 DVD)
Other objectives
– Activities for spreading the knowledge.
412.52
400.00
VIVEKCHUDAMANI SHIBIR -11 MP3 Discourse by Guru dev on selected Granth/Scripture (Full one year set will include 12 MP3)
Other objectives
– Activities for spreading the knowledge.
89.19
75.00
03. CONTENTION – AS P

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le to GST. For instance sale of goods shall be chargeable to GST”.
The dealer is engaged in supply of goods under GST. The dealer is holding a stock of goods as 31/03/2017 at Rs. 15,88,2218/- (which is supposed to sale/supply under GST Act) The year wise details of income / consideration received from sale of goods (Spiritual Products) in previous years is as under –
2016-17 – Rs. 4359967/-
2015-16 – Rs. 4972259/-
2014-15- Rs. 4481415/-
2013-14 – Rs. 3926341/-
Further the dealer have provided accommodation and food in various Shibirs/Satsang for consideration. The details of Shibir and stay income areas under –
2016-17 – Rs. 51910491/-
2015-16 – Rs. 78042209/-
2014-15 – Rs. 32815747/-
Further the dealer also effected additions and sale of capital assets. The year wise details are as under-
Financial year
2016-17
2015-16
2014-15
Furniture & Fixture

Addition during year
1100992/-
4273725/-
1768859/-
Sale during the year
641009/-
1650006/-
1

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aggregate turnover in a financial year exceeds twenty lakh rupees: provided that where such person makes taxable supplies of goods or services or both from any of the special category states, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.
In this case the dealer is holding a stock of goods as on 31.03/2017 at Rs. 15882218-(which is supposed to sale/ supply under GST Act) and year wise turnover in previous years is as under
Financial Year
Amount
2016-17
4359967/-
2015-16
4972259/-
2014-15
4481415/-
2013-14
3926341/-
Section 23 refers about the persons not liable for registration
(1) The following persons shall not be liable to registration, namely:-
(a) Any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from the tax under this Act or under the Integrated Goods and Services Tax Act;
(b) An agriculturist, to the extent of supply o

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egistered under this Act ;
(v) such other person or class of persons as may be notified by the Government on the Recommendations of the Council.
In view of the above provisions under section 22, 23 and 24 the above Charitable Trusts is liable to Registration under the provisions of Central Goods and Service Tax Act 2017 and Maharashtra Goods and Service Tax Act, 2017.
3) Whether sales of spiritual products which is incidental / ancillary to main charitable object of the applicant can be said to be business of the applicant in terms of the definition in Section 2(17) of the Central Goods and Service Tax Act 2017 and option provision of Maharashtra Goods and Service Tax Act 2017?
The above charitable trust is engaged in supply of products namely –
KumKum (tax free), wooden desk/ wooden chitrapat stand (taxable), DVD/CD (taxable), Books (tax free), Agarbatti/lncene stick (taxfree), Counter / timepiece (taxable), periodicals (taxfree), Mala, diary, calendar, Greeting card (taxable),

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f goods or supply of services as referred to in Schedule II
04. HEARING
The Preliminary hearing in the matter was held on 11.04.2018, Sh. Rahul Thakkar, Advocate along with Sh. Nilesh Parekh Office bearer and Sh. Hemal Ashra, C.A. (Auditor of Trust) and Sh. C. B. Thakkar Advocate appeared and requested for admission of application as per contentions made in their ARA. They were specifically requested to give the costing of the items which are being sold by them as detailed in their catalogues. Jurisdictional Officer Sh. Vikrant Gaikwad, Asstt. Commr. Of S.T. (D-836), Nodal -3, Mumbai appeared and stated they would be making written submission shortly.
The final hearing was held on 13.06.2018, Sh. C.B. Thakkar, Advocate, Sh. Nilesh Parekh Office bearer and Sh. Hemal Ashra, C.A. (Auditor of Trust) appeared and made oral contentions that they had not submitted the costing of items as requested during Preliminary hearing. They stated that they would be giving costing of 5 to 7 items hav

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ancement of teachings of Param krupaludev Shrimad Rajchandra.
3. Applicant further submitted that the ancillary and incidental objects of the applicant trust are to carry out activities for advancement of main object such as Satsang, Shibirs, etc. To spread knowledge of the Jain Dharam through publications of books, audio CDS, DVDs, etc. and other materials for students and public in general and to set up organizations for helping people. The ancillary object also includes, protecting birds and animals from being killed in slaughter houses and other activities.
For all above the applicant submits that, the applicant is a public charitable trust with main objective of advancement of religious and spiritual teaching and are not engaged in any trade or commerce etc. As such it cannot be said to be business in commercial sense as defined in section 2(17) of the GST Act. They further submit that as the main activity cannot be considered as business, the ancillary or incidental activity, o

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rsons to any premises;
(g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation;
(h) services provided by a race club by way of totalisator or a Licence to book maker in such club; and
(i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities;
We find that there is no doubt that applicant Trust is a person as defined u/s 2(84) of the GST Act. We are first required to ascertain as to whether the applicant is carrying out any business or not.
We find that as per details above 'business' is defined under GST Act under Section 2(17). As per this definition we are required to have a relook at details as given under sub clause (a), (b) and (c) of Section 2(17) which states that business includes:-
(a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any ot

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, service or information.
In the same way we find that Wikipedia states that Trade involves the transfer of goods or services from one or entity to another, often in exchange for money.
Thus we find that the above are the definitions of trade as per general understanding as well as per business understanding.
In same way the word 'Commerce' has several definitions which are as under:-
As a noun
It means business of buying and selling things.
As per Business Dictionary, it means exchange of goods or services for money or in kind, usually on a large scale enough to require transportation from place to place or across city, state or national boundaries.
Similarly we find that Wikipedia defines it as “exchange of goods and services, especially on a large scale.”
In view of the above definitions, now we examine the activities that are being undertaken by the applicant.
We find that the applicant in their submissions have stated that they sell various spiritual products (Annexure-6)

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rust deed paras extracted from the copy of Trust Deed translated in English submitted by them.
Trust Deed Para 5, This Trust is created as 'Public Charitable and Religious Trust and the said Trust shall the known as “Shrimad Rajchandra Adhyatmik Satsang Kendra” and the Trustees shall give the said name to the Trust and manage the Trust by the said name and they shall administer, make disposition and use the property as per this Trust Deed.
Para 7-The party of the second part, the Trustees, shall make disposition and investment of the aforesaid property as follows:
The aforesaid Trust Property can be invested in the investments approved under the. The Bombay Public Trust Act, 1950 and The Income Tax Act, 1961 and the immovable and movable properties and the income thereof can be used in the Trust. Subject to the prevailing law, the Trustees shall have absolute authority to buy the securities and to sell the purchased securities and to buy other securities from out of the sale procee

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r buying and selling in this manner or there is any decline in the value of the securities, then the Trustees or any Trustee from out of them shall not be responsible for the same.
Para – (8) OBJECTIVES OF THE TRUST
Fundamental objectives Of the Trust – Spiritual Activities
The fundamental objectives of this Trust is to carry out, get carried out and support spiritual activities such as 'Satsang' (association with saints or gentlemen), worshiping and meditation for the final salvation in such a manner that the persons from all castes desirous of salvation attains salvation and their unique devoutness to Eternal “Vitrag' Path Leading, Most Compassionate Paramkrupalu Shrimad Rajchandraji increases by following HIS commandments, gaining faith and sentiment towards the mode of obtaining salvation taught by 'Tirthankar' Bhagvan Shree Mahavir Swami and Vitrag Prabhu and famous as Jain Religion in the world and by becoming non-attached to worldly things or happiness.
Other Objectives of t

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des pupils. Even such persons who are fit to take such knowledge, by making provision in writing as per the law to admit and educate them in such institution
(3) Activities for the kindness to all living beings
To carry out activities for the kindness to all living beings such as to stop the beasts and birds taken to slaughter house, to free them from there, to rear them in Panjrapol, birds asylums etc. for the endurance of their lives after releasing them from there.
No portrait, photo, statue, symbol, plaque, monuments, Samadhi , museum or anything or article, except of Shree Vitrag Prabhu and Most Compassionate Shrimad Rajchandraji and the persons associated with the incidents occurred during HIS life-time, also existing Sadgurudev Pujya Gurudevshri Rakeshbhai Zaveri will not be allowed to be kept in the immovable and movable property acquired by purchasing, constructing, gift or any other manner for achieving the above mentioned objectives and considering to be the ownership of

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e into consideration of the Trustees etc. and they shall have absolute right to sign on behalf of the Trust on such documents which may be required to be prepared in respect thereof, to get or give them same registered and to undertake such proceedings which may be required to complete the said works and they shall also hive absolute right to get prepared the necessary documents after giving consideration in respect thereof and they shall have absolute right to collect the sale proceeds and to issue receipt in respect thereof.”
Now in view of the detailed submissions of the applicant, submissions of the jurisdictional officer, relevant paras of Trust Deed and detailed related discussions above, we examine the scope of supply as per Section 7 of the CGST Act which is as under:-
Section 7 of CGST Act, 2017: –
(1) For the purposes of this Act, the expression '”supply” includes-
(a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, ren

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fication, the transactions that are to be treated as-
(a) a supply of goods and not as a supply of services; or
(b) a supply of services and not as a supply of goods.
In view of the above detailed discussions it is very apparent that the applicant is engaged in Trade and Commerce by way of selling of goods and services as per detailed discussions above and are very well covered under the definition of 'business' as given under Section 2(17) of the CGST Act and in view of this, their activities are very well covered within the scope of 'supply' as given in Section 7 of the CGST Act, 2017 and are therefore liable to tax as applicable in respect of goods supplied or services rendered.
Now we refer to their claim for exemption as per they being a charitable trust. We find that the Charitable Trust must satisfy the following two criteria: to avail exemption from payment of GST in case of services.
There is no exemption granted to charitable trusts in case of supply of goods which ar

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evelopment relating to:
* Abandoned, orphaned or homeless children;
* Physically or mentally abused and traumatized persons;
* Prisoners; or
* Persons over the age of 65 years residing in a rural area;
Preservation of environment including watershed, forests and wildlife.
We find that the applicant is registered under Section 12AA of the Income Tax Act but the activities being undertaken by the applicant in respect of services being provided by them are not covered under the definition of charitable activities.
From the information provided by the concerned Officer/ Jurisdictional officer, we see that applicant trust generates income from sale of goods, provides for accommodation and foods in various Shibir/Satsang on payment/ chargeable basis, The Charitable Trust organize Shibir/Satsang for participant and they are not free for the participants, as the trust charge some amount from the participants in the name of accommodation or participation. Satsang is the only activity

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facts of the present case.
06. In view of the deliberations as held herein above, we pass an order as follows:
ORDER
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA-41/2017-18/B-48
Mumbai, dt. 14.06.2018
For reasons as discussed in the body of the order, the questions are answered thus –
Question 1:- Whether the applicant which is a charitable trust with the main object of advancement of religion, spirituality or yoga can be said to be in business so as to attract the provisions of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017?
Answer: – Answered in affirmative.
Question 2:- Whether the applicant which is a charitable trust with main object of the advancement of religion, spirituality or yoga is liable to registration under the provisions of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017?
Answer: – Answered in

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VINOD G. MANAGING PARTNER NATIONAL MOTORS Versus UNION OF INDIA THROUGH ITS SECRETARY (REVENUE) MINISTRY OF FINANCE, THE PRINCIPAL SECRETARY FINANCE (GST WING), GST COUNCIL THROUGH ITS CHAIRPERSON DEPARTMENT OF FINANCE, NEW DELHI, GOODS AND SERV

VINOD G. MANAGING PARTNER NATIONAL MOTORS Versus UNION OF INDIA THROUGH ITS SECRETARY (REVENUE) MINISTRY OF FINANCE, THE PRINCIPAL SECRETARY FINANCE (GST WING), GST COUNCIL THROUGH ITS CHAIRPERSON DEPARTMENT OF FINANCE, NEW DELHI, GOODS AND SERVICES TAX NETWORK, NEW DELHI AND THE COMMISSIONER GOODS AND SERVICE TAX DEPARTMENT KARAMANA, THIRUVANANTHAPURAM
GST
2018 (9) TMI 370 – KERALA HIGH COURT – 2018 (16) G. S. T. L. 14 (Ker.)
KERALA HIGH COURT – HC
Dated:- 14-6-2018
W. P. (C) No. 17473 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : ADV. SRI. MOHAN GEORGE (M-1337)
For The Respondent : SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK, ADV. SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL AND .V.K.SHAMSUDHEEN

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der as also the learned Standing Counsel for the fourth respondent.
Having regard to the facts and circumstances of this case as also the orders passed in similar matters, I deem it appropriate to dispose of the writ petition permitting the petitioner to prefer an application before the additional sixth respondent, the Nodal Officer appointed to resolve issues in the nature of one raised by the petitioner. Ordered accordingly. Needless to say that if the petitioner prefers an application within two weeks from the date of receipt of a copy of this judgment, the same shall be considered by the additional sixth respondent and appropriate decision shall be taken within a week thereafter. Needless also to say that if it is found that the petiti

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IN RE : RUCHI ENTERPRISES

IN RE : RUCHI ENTERPRISES
GST
2018 (10) TMI 342 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (17) G.S.T.L. 61 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – AAR
Dated:- 14-6-2018
Order No. 10
GST
Shri Sanjay Kumar Pathak, Member (State Tax) and Dinesh Kumar, Member (Central Tax)

ORDER

=============
Document 1
[Order per : Sanjay Kumar Pathak, Member (State Tax)]. – Ã Â¤ââ¬¢Ã Â¥ââ¬¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â°Ã Â¥ââ¬Ã Â¤Â¯

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That the deponent by rectifying himself, is clea

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Ã Â¤Â¹Ã Â¥Ëâ , Ã Â¤ÅâÃ Â¥ââ¬¹ HSN 4401 Ã Â¤ââ¬¢Ã Â¥ââ¬¡ Ã Â¤ââ¬¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â°Ã Â¥ÂÃ Â¤ââ¬âÃ Â¤Â¤ Ã Â¤ÂµÃ Â¤Â°Ã Â¥ÂÃ Â

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Ã Â¤ÅâÃ Â¤Â¾Ã Â¤Â¤Ã Â¤Â¾ Ã Â¤Â¹Ã Â¥Ëâ Ã Â¥Â¤

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Ã Â¤Â¦Ã Â¥ÂÃ Â¤ÂµÃ Â¤Â¾Ã Â¤Â°Ã Â¤Â¾

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ââ¬

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Heading/

Description of Goods

|CGST,

SGST

198.

Sub-heading/

Tariff Item

4401

Rate

Wood in chips or particles; sawdust and 2.5%

wood waste and scrap, whether or not ag- 2.5%

glomerated in logs, briquettes, pellets or

similar forms

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cture of

particle board and fibreboard and as fuel. Such waste and scrap includes,

saw mill or planning mill rejects; manufacturing waste; broken planks;

old crates unusable as such; bark and shaving (whether or not agglomer-

ated in logs, briquettes, pellets or similar forms); other waste and scrap

of joinery and carpentry; spent dyewood and tanning wood or bark.

10. Ã Â¤Å¸Ã Â¥Ëâ Ã Â¤Â°Ã Â¤Â¿Ã Â¤Â« Ã Â¤Â¹Ã Â¥ââ¬¡Ã Â¤Â¡Ã Â¤Â¿Ã Â¤ââ¬Å¡Ã Â¤ââ¬â – 44.03 WOOD IN THE ROUGH, WHETHER OR NOT

STRIPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED (+) Ã Â¤ââ¬¢Ã Â¥ââ¬¹ Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â®Ã Â¥ÂÃ Â¤Â¨

The principal products classified here, when of the above description, in-

clude; timber for sawing; poles for telephone, telegraph or electrical power

transmission lines; unpointed and unsplit pile, pickets, stakes, poles and props;

round pit-props; logs, whether or not quar

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Ã Â¤ÂµÃ Â¤Â¿Ã Â¤ÅâÃ Â¥ÂÃ Â¤Å¾Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â¤Ã Â¤Â¿ Ã Â¤Â¸Ã Â¤ââ¬Å¡0 1/1017-Central Tax (Rate) Ã Â¤Â¦Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¾Ã Â¤ââ¬Å¡Ã Â¤ââ¬¢ 28 Ã Â¤Åâ

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Ã Â¤Â¸Ã Â¤Â°Ã Â¤ââ¬¢Ã Â¤Â¾Ã Â¤Â° Ã Â¤Â¦Ã Â¥ÂÃ Â¤ÂµÃ Â¤Â¾Ã Â¤Â°Ã Â¤Â¾ Ã Â¤ÅâÃ Â¤Â¾Ã Â¤Â°Ã Â¥ââ¬ Ã Â¤ÂµÃ Â¤Â¿Ã Â¤ÅâÃ Â¥ÂÃ Â¤Å¾Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â¤Ã Â¤Â¿ Ã Â¤Â¸Ã Â¤ââ¬Å¡0. KA.NI-2-836/XI-9(47)/17-U.P Act-1-2017-Order-

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Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems and other pending claims

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems and other pending claims
PUBLIC NOTICE NO. 99/2018 Dated:- 14-6-2018 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS NS-IV
JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA SHEVA
TAL: URAN, DIST. RAIGAD, MAHARASHTRA-400707
F. No. S/ 12-Gen-Misc-07/2018-19 AM(X)
Date: 14-06-2018
PUBLIC NOTICE NO. 99/2018
Subject: reg.
Attention of all the exporters, their authorized represent

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1% GST Export But Forget tu put name of manufacturer in Shipping bill

1% GST Export But Forget tu put name of manufacturer in Shipping bill
Query (Issue) Started By: – Neel Shah Dated:- 13-6-2018 Last Reply Date:- 28-6-2018 Customs – Exim – SEZ
Got 3 Replies
Customs
Hello,
we are a merchandise Exporters from India, as Now a days we have facility to get 1% GST Supplier bill and we can do export on that, we did export consignment already sailed and we forget to put manufacturers details in Shipping bill as we could get refund according to it,
so now

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GST Amendment 2018: Streamlining Tax Processes, Enhancing Transparency, and Improving Compliance with Updated Filing and Input Credit Rules.

GST Amendment 2018: Streamlining Tax Processes, Enhancing Transparency, and Improving Compliance with Updated Filing and Input Credit Rules.
Notifications
GST
Central Goods and Services Tax (

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GST Act: Proper Officer Can Dispose of Seized Goods per Updated Guidelines and Notifications. Stay Informed on Procedures.

GST Act: Proper Officer Can Dispose of Seized Goods per Updated Guidelines and Notifications. Stay Informed on Procedures.
Notifications
GST
Goods which may be disposed off by the proper offi

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GST AMENDMENT: GOVERNMENT TO REVAMP AAR MECHANISM

GST AMENDMENT: GOVERNMENT TO REVAMP AAR MECHANISM
Query (Issue) Started By: – myGSTzone Expert Dated:- 13-6-2018 Last Reply Date:- 13-6-2018 Goods and Services Tax – GST
Got 1 Reply
GST
The Goods and Service Tax Council has planned to make it mandatory for the Authority for Advance Rulings (AAR) to be manned by senior revenue officials. An AAR is a quasi-judicial body. The rulings bring certainty in determining tax liability that is binding on both the applicant as well as the Government Authorities. The advance ruling is inexpensive, simple and expeditious.
The Government proposed the idea to revamp the AAR by establishing either a centralized authority or four regional authorities. The aim is to avoid contradicting and conde

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Sale of Old plant & Machinery on which ITC Taken earlier-Rule 40 or Rule 44

Sale of Old plant & Machinery on which ITC Taken earlier-Rule 40 or Rule 44
Query (Issue) Started By: – ROHIT GOEL Dated:- 13-6-2018 Last Reply Date:- 21-6-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Hi Sir,
As per sec 18(6) of CGST Act 2017, when capital goods on which ITC has been taken are sold, then the assessee should pay:
a) ITC taken earlier after reduction of prescribed percentage points OR
b) tax on transaction value on sale
whichever is higher.
Further as per Rule 40(2) of CGST Rules:
"(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate o

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useful remaining life in months= 5 months ignoring a part of the month
Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful life= C multiplied by 5/60
(6) The amount of input tax credit for the purposes of sub-section (6) of section 18 relating to capital goods shall be determined in the same manner as specified in clause (b) of subrule (1) and the amount shall be determined separately for input tax credit of 3[central tax, State tax, Union territory tax and integrated tax]"
My query is which Rule is to be followed in such case? Whether the credit to be reversed or paid will be determined as 5% per quarter or on the basis of useful life of 60 months since there will be differences in bot

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Refund on export of services

Refund on export of services
Query (Issue) Started By: – Lakshminarayanan TR Dated:- 13-6-2018 Last Reply Date:- 26-6-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear all
I would like to check the experience in this group with regards refund claims especially refund of IGST paid on export of services. Despite, we have filed manual GST RFD 01 A form with FIRC during last refund drive held in March 2018, we have not made any progress nor we had acknowledgment in form RFD 02 yet. No deficiencies communicated yet as well. Please share your experience, also you guys experience (% of refund value) undercutting demand in the process. If so how to legitimate challenge the same.
best regards
TRL
Reply By Rajagopalan Ranganat

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which remains unpaid under this Act or under the existing law.
Explanation.For the purposes of this sub-section, the expression “specified date” shall mean the last date for filing an appeal under this Act. and
Section 54 (11) Where an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue in the said appeal or other proceedings on account of malfeasance or fraud committed, he may, after giving the taxable person an opportunity of being heard, withhold the refund till such time as he may determine.
Since you have filed the refund cliam in for

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Job work done for overseas customer

Job work done for overseas customer
Query (Issue) Started By: – Lakshminarayanan TR Dated:- 13-6-2018 Last Reply Date:- 6-12-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Hi
Could any of our experts in the group help us get detailed procedure for Job Work done for overseas customer? Raw Material will be supplied by the foreign buyer, right from import of that raw material till supply of finished goods to overseas buyer, what are various compliance to be kept in mind. Your val

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Extension of Special Refund Fortnight till 16.6.2018

Extension of Special Refund Fortnight till 16.6.2018
GST
Dated:- 13-6-2018

The Government has launched the second “Special Drive Refund Fortnight “from 31.5.2018 to 14.6.2018. During the first Refund Fortnight from 15th to 29th March an amount of ₹ 5350 crore was sanctioned and during this fortnight over ₹ 7500 crore has been sanctioned. In view of overwhelming response from exporters and pending claims, the period of Refund fortnight is being extended by two more days i.e up to 16th June, 2018.
All exporters whose refunds have been held up on account of short payment are required to make the payment of IGST equal toshort payment and follow the instructions of Circular No.12/2018-Customs dated 29.5.2018.
In IGST

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e the refund application in FORM GST RFD-01A will not be processed unless a copy of the application, along with all supporting documents, is submitted to the jurisdictional tax office. Mere online submission is not sufficient.
All IGST refund claimants may register on ICEGATE website, if not already done, to check their refund status. Customs field formations have been informed about the extension of the Refund Drive. Exporters are requested to make the best of this extended drive and avail of the opportunity to get the refunds sanctioned during this special drive. In case of any problem, exporters are advised to approach the Commissioner of Customs /Jurisdictional Tax Authorities. The Government is committed to clear all the remaining ref

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5% GST on Polypropylene Non-Woven Carry Bags Priced Below Rs. 1,000 Under Entry No. 224 Schedule 1.

5% GST on Polypropylene Non-Woven Carry Bags Priced Below Rs. 1,000 Under Entry No. 224 Schedule 1.
Case-Laws
GST
Rate of GST – poly propylene non-woven fabrics – since the sale value of non-

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Underground Pipeline Installation Classified as “Works Contract” u/s 2(119) of CGST and GGST Acts 2017.

Underground Pipeline Installation Classified as “Works Contract” u/s 2(119) of CGST and GGST Acts 2017.
Case-Laws
GST
Supply of services – The work of laying of underground pipeline network f

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No Input Tax Credit for Pre-GST Purchases u/s 140(6) of CGST and GGST Acts 2017.

No Input Tax Credit for Pre-GST Purchases u/s 140(6) of CGST and GGST Acts 2017.
Case-Laws
GST
Supply of services – Works Contract – credit of material bought in pre-GST era – post-implementa

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Refund of accumulated ITC in case of export under LUT when 95% inputs (imported) received under advance authorisation

Refund of accumulated ITC in case of export under LUT when 95% inputs (imported) received under advance authorisation
Query (Issue) Started By: – BalKrishan Rakheja Dated:- 13-6-2018 Last Reply Date:- 14-6-2018 Goods and Services Tax – GST
Got 1 Reply
GST
I imported the inputs under advance authorization before GST implementation. we use 95% imported inputs for manufacturing finished goods and we procure 5% from domestic market on purchase of central excise duty and availed CENVAT c

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Central Goods and Services Tax (Fifth Amendment) Rules, 2018

Central Goods and Services Tax (Fifth Amendment) Rules, 2018
26/2018 Dated:- 13-6-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 26/2018 – Central Tax
New Delhi, the 13th June, 2018
G.S.R. 549 (E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Fifth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, –
(i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that the value of supplies

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ed for which refund is claimed under sub-rules (4A) or (4B) or both; and
(b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).”
(iv) with effect from 01st July, 2017, in rule 95, in sub-rule (3), for clause (a), the following shall be substituted, namely:-
“(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;”;
(v) in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund.”;
(vi) in rule 133, for sub-rule (3), the following shall be substituted, namely:-
“(3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on t

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gistration under the Act.
Explanation: For the purpose of this sub-rule, the expression, “concerned State” means the State in respect of which the Authority passes an order.”;
(vii) in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:-
“(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.”;
(viii) in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-
“10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.”;
(ix) with effect from 01st July, 2017, in FORM GST PCT-01, in PART B,
(a) against Sl. No. 4, after entry (10), the following shall be inserted, namely:-
“(11) Sales Tax practitioner under existing law for a period of not less than five years
(12) tax return preparer under existing law for a

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12
13
14
“;
(b) for Statement 5B, the following Statement shall be substituted, namely:-
“Statement 5B
[see rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl. No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
GSTIN of the supplier
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax /Union Territory Tax
Cess
1
2
3
4
5
6
7
8
9
;”
(xi) in FORM GST RFD-01A, in Annexure-1,
(a) for Statement 1A, the following Statement shall be substituted, namely:-
“Statement 1A
[see rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl.
No.
Details of invoices of inward supplies received
Tax paid on inward supplies
Details of invoices of outward supplies issued
Tax paid on outward supplies
GSTIN of the supplier
No.
Date
Taxable Value
In

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Goods which may be disposed off by the proper officer after its seizure under the Central Goods and Services Tax Act

Goods which may be disposed off by the proper officer after its seizure under the Central Goods and Services Tax Act
27/2018 Dated:- 13-6-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 27/2018 – Central Tax
New Delhi, the 13th June, 2018
G.S.R. 550 (E).- In exercise of the powers conferred by sub-section (8) of section 67 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government hereby notifies the goods or the class of goods (hereinafter referred to as the said goods) mentioned in the Schedule below, which shall, as soon as may be after it

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chedule to the Customs Tariff Act, 1975 (51 of 1975)
(11) Pharmaceutical products falling within Chapter 30 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
(12) Fireworks
(13) Red Sander
(14) Sandalwood
(15) All taxable goods falling within Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
(16) All unclaimed/abandoned goods which are liable to rapid depreciation in value on account of fast change in technology or new models etc.
(17) Any goods seized by the proper officer under section 67 of the said Act, which are to be provisionally released under sub-section (6) of section 67 of the said Act, but provisional release has not been taken by the concerned person within a period of o

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