Author: admin_gst

VSL Alloys (India) Pvt. Ltd. Versus State Of U.P. And Another
GST
2018 (5) TMI 455 – ALLAHABAD HIGH COURT – 2018 (17) G. S. T. L. 191 (All.) , [2018] 53 G S.T.R. 248 (All)
ALLAHABAD HIGH COURT – HC
Dated:- 13-4-2018
WRIT TAX No. – 637 of 2018
GST
Krishna Murari, and Ashok Kumar, JJ.
Counsel for Petitioner:- Amit Mahajan
Counsel for Respondent:- C.S.C.
(Per: Hon'ble Ashok Kumar, J.)
We have heard the learned counsel for the petitioner and Sri C.B. Tripathi, learned Special Counsel for the State.
Brief facts of the case are that the petitioner is a private limited company and is engaged in manufacture and supply as well as export of industrial SS Tube, fittings and pipe fittings etc. The petitioner is registered under the provision of GST. The petitioner's office is situated at Industrial Area Sahibabad, District Ghaziabad. An order has been received by the petitioner from one M/s Kansara Laljibhai Mohanlal, 7, Parsana Society, R.K. Watch Stree, 50 Feet

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ing the goods, the vehicle proceeded at about 8.33 P.M. on 07.04.2018 and the vehicle has procured a Kata Purchi and movement at about 9.20 P.M. from Sahibabad towards its destination namely Rajkot, Gujarat. During the course of transportation from Sahibabad i.e. from the factory of the petitioner upto the transporter, the vehicle has been intercepted at Mohan Nagar, Ghaziabad on 08.04.2018 by the respondent no.2, the Assistant Commissioner (in-charge), Commercial Tax, Mobile Squad, Unit-III, Ghaziabad at 12.15 A.M. and respondent no.2 issued interception memo which was drawn by the respondent no.2 under Section 129(1) of the UPGST Act, 2017 (hereinafter referred as 'the Act'). The respondent no.2 was of the opinion that the goods, namely Stainless Steel welded pipes which were found loaded on the vehicle during intra-state transportation, were accompanied with e-way bill having Unique Code, however, Part-B of the said e-way bill was not filled up and no vehicle number has been

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the consignor and consignee are registered dealers and IGST @ 18% has been charged by the petitioner and that petitioner is registered bonafide dealer, therefore, objection with regard to non filling Part-B of e-way bill is nothing but clearly an abuse of process of law.
The contention of the petitioner before the authority below was that there was no intention on the part of the petitioner to evade payment of tax during the course of intra-state sale of the goods. The contention of the petitioner before the authority below as well as before this Court is that, in fact, the goods loaded in vehicle No. U.P. 16-AT 5489 was only for the purpose of transporting the goods from petitioner factory up to transport company, and as such, the petitioner at the time of generation of national e-way bill could not fill the vehicle number in Part-B due to the fact and for the reason that after unloading of the goods at the transport company the same were to be loaded in another vehicle which was su

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art A of FORM GST EWB-01:
Provided that the registered person or, the transporter may, at his option, generated and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees.
Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of upto fifty kilometres 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 may be, 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

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fore, the petitioner has not committed any error of law at the time of downloading e-way bill.
On the other hand, learned counsel for the respondent, though has supported the order of seizure but, has admitted that all the requisite documents were accompanied the goods when the vehicle has been intercepted and seizure order has been passed, but the Part-B of the e-way bill was found unfilled. He has also accepted that prima facie there appears no intention to evade payment of tax for the reason that in the invoice the petitioner has charged IGST @ 18%.
We have heard the learned counsel for the respective parties and perused the documents which are enclosed along with the writ petition.
We are in full agreement with the submission of learned counsel for the petitioner and after perusal of the relevant documents, we find no ill intention at the hands of the petitioner nor the petitioner was supposed to fill up Part-B giving all the details including the vehicle number before the goods

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Mohd. Yunush Versus State Of U.P. And 3 Others
GST
2018 (5) TMI 1282 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 242 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 13-4-2018
WRIT – C No. – 6392 of 2018
GST
Mr. Amreshwar Pratap Sahi And Mr. Shashi Kant, JJ.
For The Petitioner : Achint Ranjan Singh,Ramesh Singh
For The Respondent : C.S.C., C. K. Parekh
ORDER
Heard Sri Ramesh Singh, learned counsel for petitioner, Sri C.K. Parekh, learned counsel appearing for respondent no. 2-Nagar Nigam, Saharanpur and learned Standing Counsel for respondent nos. 1, 3 and 4.
The petitioner who has entered into a contract upon an auction for realisation of ground rent from a Fair commencing from 31st August, 2017 for a month, has assailed the recovery certificate issued to him for deposit of Goods and Service Tax (hereinafter referred to as “G.S.T.”) from the petitioner in terms of U.P. Goods and Service Tax Act, 2017 (hereinafter referred to as “the Act, 2017”). Recovery is bein

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le from the contractor and he has referred to the standard form of agreement also mentioned in the advertisement where clause 4 thereof recites the liability of the contractor to make the payment under the Act, 2017. He therefore, submits that the tax payable is over and above the amount of consideration under the contract and hence, recovery has been rightly issued against the petitioner.
The contention therefore is that even assuming that the Nagar Nigam ought to have deducted the said amount, but the fact in this case is that the entire security amount which has been deposited by the petitioner in terms of the contract has been adjusted towards the amount of consideration under the contract as a result whereof payment of G.S.T. remains over due.
Sri Parekh has also informed the Court that as on date after making adjustment from the amount already due to the petitioner, it is only the G.S.T. to the tune of Rs. 3,24,000/- which is now to be realised from the petitioner. In essence,

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refer to the provisions that are applicable to the controversy under the Act, 2017 for recovery of tax. Such taxes are now chargeable in relation to the service rendered in view of the Constitutional mandate under Article 366 of the Constitution of India read with sub Article 12A read with Article 26A.
The Act, 2017 defines the word “local authority” under Section 2(69) of Act, 2017 which includes Municipal Corporations constituted in terms of Article 243 (P) of the Constitution of India. The respondent Nagar Nigam is an authority so constituted. Section 2(91) defines 'Proper Officer' who is the Commissioner of the Taxing Department or an officer nominated by him to discharge such functions. Section 7(1a) and Section 7(2b) of Act, 2017 defines the scope of supply under Chapter III of Levy and Collection of Taxes. There is no dispute that the transaction between the petitioner and the respondent Nagar Nigam falls within the scope of such 'supply'.
The only dispute is t

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isions of that sub-section.
It is therefore, undisputed that there is a provision of recovery, provided there is an agreement between the parties. In the present case also there is no dispute that such an agreement exists.
Sri Parekh has then invited attention of the Court to Rule 143 of Chapter 18 of U.P. Goods and Services Tax Rules, 2017 (hereinafter referred to as “the Rules, 2017”) which indicates the manner in which the deductions by the “Specified Officer” have to be made and according to said definition it would include the Officer of a “Local Authority”. The aforesaid Rules therefore obligates the Specified Officer of the Nagar Nigam to make such deductions.
The aforesaid scheme as indicated above thus, obligates the Specified Officer to make deductions and in the event of default the Proper Officer of the Taxing Department can proceed to issue certificate on the strength whereof the Collector can issue a recovery citation for realisation of the tax due as arrears of land r

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Second Amendment (2018) to SGST Rules
12/2018-State Tax Dated:- 13-4-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol-II/Pt
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICTION
No. 12/ 2018 – State Tax
Dated Aizawl, the 13th April, 2018
In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Mizoram 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 of Mizoram may, by notification in the Official Gazette, appoint.
(i) with effect from the date of publication of this notification in the Official Gazette, in rule 117, in sub-rule (4), in clause (b), for sub-clause (iii), the following shall be substit

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lating to the said goods as specified inPart 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 will be generated on the said portal:
Provided also that where goods are sent by a principal located in one State or Union Territory to a job worker

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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 shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after th

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ired 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 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 not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case o

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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 may be, 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 in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the consignee has not g

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urnished 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 the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transport

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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) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transport

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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 notification No. 2/2017- State tax (Rate) dated the 7th July, 2017 published in the Mizoram Gazette, Extraordinary, Vol-XLVI, Issue No.317 dated the 11th July, 2017 as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;
(g) whe

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ods 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)]
Sr. No.
Description of Goods
(1)
(2)
1.
Liquefied Petroleum Gas for supply to household and non domestic exempted category (NDEC) customers
2.
Kerosene oil sold under PDS
3.
Postal baggage transported by Department of Posts
4.
Natural or cultured pearls and precious or semi-precious stones; precious metals and metals

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id portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer inlieu 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 the movement of goods.
(5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill
(a) tax

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ed 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 on any conveyance has been done during transit at one place within the State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be carried out again in the State or union territory, unless a specific inform

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stration 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.
5. Place of dispatch shall indicate the PIN Code of place of dispatch.
6. Where the supplier or the recipient is not registered, then the letters “URP” are to be filled-in in column A.1 or, as the case may be, A.3.
7. Reason for Transportation shall be chosen from one of the

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oods
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 rule 138D)
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 available
Name
Address
State (Name and Code)
Type of supply –
B to B supply
B to C supply
Attracts Reverse Charge
Attracts TCS
GSTIN of operator
Attracts TDS
GSTIN of TDS Authority
Export
Supplies made to SEZ
Deemed export
Serial Number
Description of Goods
HS

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M/s. Cassel Research Laboratories (P) Ltd. Versus Commissioner of GST & Central Excise Chennai South Commissionerate
Service Tax
2018 (7) TMI 266 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 13-4-2018
ST/Misc. /41108/2017 and ST/445/2011 – Final Order No. 41174 / 2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical)
Ms. S. Sridevi, Advocate for the Appellant
Shri S. Govindarajan, AC (AR) for the Respondent
ORDER
The appellants are manufacturers of P or P medicaments and are registered with the Service Tax Department under various services. The appellant obtained registration under 'Technical Inspection and Certification Service' and were paying service tax under the said category for services rendered to their customer M/s. Lessac Research Laboratories (P) Ltd. Puducherry (herein referred to as LRL). Later on, on receiving legal advice that the services rendered to LRL does not amount to Technical Ins

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ervice would only be covered by the taxable service of Technical Inspection and Certification Service. The appellant is not a Technical and Certification Agency and therefore the service does not fall under the said category. The appellant had contested the show cause notice stating that if at all the activity would fall only under Scientific or Technical Consultancy service. She argued that the demand has been confirmed by both the authorities merely on the ground that the appellant had initially paid the service tax under Technical Inspection and Certification Service. The appellant being a manufacturer of P&P medicaments is not a Technical and Certification Agency and therefore the demand under the said category is without any legal basis.
3. The ld. AR Shri S. Govindarajan reiterated the findings in the impugned order. He adverted to the discussions made by the Commissioner (Appeals) and submitted that the appellant have been paying service tax for a prolonged period of two years

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l inspection and certification”.
Section 65(105)(zzi), “Taxable Service” means any service provided or to be provided
To any person, by a technical inspection and certification agency, in relation to technical inspection and certification
6 From the definition, it is clear that when services of Technical Inspection and Certification Service is rendered to any person by a Technical and Certification Agency, the same would be taxable under the category of Technical Inspection and Certification Service. In the present case, the appellant is not a Technical and Certification Agency but is a manufacturer of P&P medicaments. There is nothing in the show cause notice as to how the appellant would fit into the classification of Technical Inspection and Certification Service. In para 6 of the show cause notice, it is alleged that the appellant have not disclosed their receipts in regard to technical consulting fees. Thus, the department themselves are not fully clear whether the appellants a

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M/s. Fosroc Chemicals (India) Private Limited Versus Union of India And 3 Others
GST
2018 (8) TMI 1322 – ALLAHABAD HIGH COURT – 2018 (15) G. S. T. L. 521 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 13-4-2018
WRIT TAX No. – 636 of 2018
GST
Mr. Krishna Murari And Mr. Ashok Kumar, JJ.
For The Petitioner : Rishi Raj Kapoor
For The Respondent : A.S.G.I., C.S.C.
ORDER
Heard learned counsel for the petitioner and Sri C.B. Tripathi, Special Counsel for the State of U.P.
The petitioner is aggrieved by the seizure of his goods vide impugned order dated 29.03.2018 passed under Section 129(1) of the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as the U.P.G.S.T.).
The submission is that as admittedly the seize

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G.S.T. in respect to matters relating to inspection, search and seizure under the said Act.
Rule 138 of the Rules framed under the Central G.S.T. provides that till such time E-Way bill system is developed and approved by the Council, the Government by notification may specify the documents which are to be carried with the consignment of goods. In exercise of the said power a notification has been issued which provides for the carrying of E-Way bill with the goods in transit but the same is applicable has been enforced w.e.f. 1st February, 2018 and not before.
Simultaneously, U.P.G.S.T. also contains similar provisions and in exercise of the power under Rule 138 of the Rules framed under the U.P.G.S.T. by a notification dated 21.07.2017

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Regarding Input Tax Credit
Query (Issue) Started By: – Prateek Agrawal Dated:- 12-4-2018 Last Reply Date:- 22-4-2018 Goods and Services Tax – GST
Got 6 Replies
GST
As I am registered dealer under GST Act. and having business of motor vehicles . For demo purpose I issued invoice in the name of firm i.e.self . whether the input credit is available or not . The same is showing in books of account under the hade fixed assests .
Reply By KASTURI SETHI:
The Reply:
ITC can be taken .
Reply By Ganeshan Kalyani:
The Reply:
Raising an invoice on demo basis will not make you eligible to take credit. This is my view.
Reply By YAGAY AND SUN:
The Reply:
We endorse the views of the experts.
Please check the point No. 3 of the appended

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ut Section 17 (5) of CGST Act, 2017 imposes some restrictions or conditions which are as under :-
_____________________ no ITC shall be allowed in respect of motor vehicle and other conveyances except when they are used-
(i) for making the following taxable supplies, namely:-
(A) further supply of such vehicles or conveyances; or
(B) transportation of passengers; or
(C) imparting training on driving, flying, navigating such vehicles or conveyances;
(ii) for transportation of goods.
Reply By KASTURI SETHI:
The Reply:
Procedural lapse cannot override your substantive right of ITC. If you fight legally you would get benefit. Your substantive right cannot forfeited just because you have issued invoice instead of delivery challan for dem

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Court Upholds Conditions on CENVAT Credit Transfers u/ss 174(1) and 174(3) of CGST Act, 2007.
Case-Laws
GST
Transitional credit – Transferring CENVAT credit u/s 174(1) & 174(3) of CGST Act, 2

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No GST for Applicant on Direct Shipments from China to USA or Goods Stored in Netherlands Warehouse.
Case-Laws
GST
Levy of GST IGST – high sea sale – supply from one country to another country without bringing the goods into India – The applicant is neither liable to GST on the sale of goods procured from China and directly supplied to USA nor on the sale of goods stored in the warehouse in Netherlands, after being procured from China – AAR
TMI Updates – Highlights, quick notes, mar

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Employee Canteen Charges Classified as 'Outward Supply' u/s 2(83) of GST Act, 2017; Taxable Service.
Case-Laws
GST
Scope of the term supply – The recovery of food expenses from the employees

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Rubber Trees Classified as 'Goods' Under GST; No Distinction Between Softwood and Hardwood.
Case-Laws
GST
Rate of tax – standing rubber trees – rubber trees are agreed to be severed before su

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Clarification regarding GST on supply of food and drinks in educational institutions.
GST
Dated:- 12-4-2018

Ministry of Finance
Posted On: 11 APR 2018 7:42PM by PIB Delhi
With a view to remove any doubt or uncertainty regarding rate of GST applicable on supply of food and drinks in educational institutions, it is clarified that: –
i. GST rate on supply of food and drinks in a mess or canteen in an educational institution attracts GST at 5% without INPUT Tax Credit (ITC).
ii. If

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APPLICABILITY OF GST ON PAYMENT OF ACTUAL WAGES THROUGH LABOUR CONTRACTOR
Query (Issue) Started By: – GEE LIMITED Dated:- 12-4-2018 Last Reply Date:- 27-9-2018 Goods and Services Tax – GST
Got 10 Replies
GST
QUERY REGARDING GST APPLICABILITY ON PAYMENT OF WAGES TO INDIVIDUAL LABOURERS
* LABOUR CONTRACTOR PROVIDES WORKERS TO A FACTORY FOR MANUFACTURING OF GOODS.
* HE IS ISSUING THE FOLLOWING MONTHLY BILLS TO THE FACTORY
BILL NO.1 (APRIL 2018)
Total Mandays
Amount
REIMBURSEMENT OF WAGES (ACTUALS WITH EMPLOYEE WISE DETAILS)
1664
670844
EPF – EMPLOYER CONTRIBUTION (ACTUALS)
39969
ESI – EMPLOYER CONTRIBUTION (ACTUALS)
31866
TOTAL
742679
BILL NO.2 (APRIL 2018)
Total Working Days
Rate
Amount
CHARGES FOR PROVIDING LABOUR
1636
20
32720
(Total Mandays – Paid Holidays = Total Working Days)
* WHETHER THE CONTRACTOR IS LIABLE TO CHARGE GST ON BOTH THE BILLS OR WHETHER BILL NO.1 FOR REIMBURSEMENT OF ACTUAL WAGES, EPF AND ESI PAYMENTS WILL BE EXEMPTED FROM THE

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II.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Rule 33 of CGST Rules, 2017 states that-
Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely,-
(i) the supplier acts as a pure agent of the recipient of the supply, when he makes the payment to the third party on authorisation by such recipient;
(ii) the payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the pure agent to the recipient of service; and
(iii) the supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account.
Explanation.- For the purposes of this rule, the expression “pure agent” means a person who-
(a) enters into a contractual agr

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efore, A's recovery of such expenses is a disbursement and not part of the value of supply made by A to B.
In your case the supplier of manpower cannot be treated as 'pure agent' of you as per the definition given in the rule. Therefore the contractor is correct in charging gst on the entire amount charged by him towards supply of manpower.
Reply By Susheel Gupta:
The Reply:
Employer of the contractual labour shall be the contractor not company. Moreover,as per ESI and PF records the employer shall be contractor. Therefor the transaction cannot be covered under Schedule III.
Labour contractor cannot be treated as pure agent since as per rule 33(iii) "the supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account". In your case the contractor is not taking any additional services from the labour instead this is the primary services which the contractor is provid

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ITC RECONCILE BETWEEN RETURN 3B AND GSTR 1 FOR 17-18
Query (Issue) Started By: – nandankumar roy Dated:- 12-4-2018 Last Reply Date:- 16-4-2018 Goods and Services Tax – GST
Got 7 Replies
GST
DEAR SIR,
WHILE GONG THROUGH RECONCILE BETWEEN RETURN 3B AND GSTR 1 FOR 17-18 FOLLOWING ITC MISMATCH FOUND IN TOTAL TILL FEBRUARY ARE AS UNDER:
IN GSTR1 LESS COMPARE TO 3 B RETURN IN IGST RS -11930 AND IN CGST AND SGST RS -5459 EACH NOW PL HELP TO HOW TO ADJUST IN MARCH'18 RETURN. IF ANY DISCRIPANCY WILL CREATE PROBLEM AT THE TIME OF AUDIT AND FOR THAT PL PROVIDE WHAT TO DO IN MARCH RETURN AS WELL AS MARCH HSN SUMMARY EFFECT ALSO.
REGARDS,
N K ROY
9427181604
Reply By KASTURI SETHI:
The Reply:
(i) At present problem of audit is not

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ictional GST Range Officer or grievances cell.. There is no other option.
These are my views.
Reply By Ganeshan Kalyani:
The Reply:
GSTR 3B of March 2018 can ve filed on or before 20th Apr 2018. GSTR 1 of March is also yet to filed. Thus you can match rectify the error in March month return. In GSTR1 you have shown less amount of taxes. Means you have missed to include sales invoice of the value mentioned in your query. Include that invoice in March month GSTR1. Before filing return check the impact in excel working and after ensuring that the correction will make figures correct. Thanks
Reply By Alkesh Jani:
The Reply:
Sir, In continuation to the views expressed by our experts, i Just wish to add that "Annual Return" is awai

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protect revenue and also unwarranted litigation.
At present the amendment can be done in subsequent month(s) or quarter(s). However, the amendment is for subsequent month or quarter. As we know that the quarterly filing of return GSTR-1 or GSTR-3B was not the intention of the Govt. Therefore, if any omission or rectification required, which were not done in the subsequent month or quarter, due to any reason, the Annual Return, where such reconciliation can be made and tax if any to be paid is required to be paid along with interest. As you might have noticed that Govt. intention was change the Accounting year from January to December. In this regards, Section 44 may please be referred. When the designed structure of GST has been distorted

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GST on Single residence unit
Query (Issue) Started By: – Thevarkonda Suresh Dated:- 12-4-2018 Last Reply Date:- 12-4-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Respected sir
What will be GST Rate for construction of Single Residence Unit through contract and
whether inputtax can be claimed under contract
regards
T S Suresh
9940040892
Reply By KASTURI SETHI:
The Reply:
Exempted vide Notification No.12/17-Central Tax (Rate) dated 28.6.17 as amended . Serial No.11 refer

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M/s. Meena Advertisers Versus Director General of Goods & Service Tax Intelligence, The Senior Intelligence Office GGST Mumbai, The Commissioner of GST & Central Excise, The Superintendent of GST
Service Tax
2018 (4) TMI 1232 – MADRAS HIGH COURT – 2018 (16) G. S. T. L. 448 (Mad.)
MADRAS HIGH COURT – HC
Dated:- 12-4-2018
W.P.No.3525 of 2018 & W.M.P. No.4305 of 2018
Service Tax
T. S. Sivagnanam, J.
For the Petitioner : Mr. R. Anishkumar
For the Respondents : Mr. V. Sundareswaran Mr.S.R.Sundar
ORDER
Heard Mr.R.Anishkumar, learned counsel for the petitioner, Mr.V.Sundareswara, learned Senior Standing Counsel, for the respondents 1 and 2 and Mr.S.R.Sundar, learned Senior Standing Counsel for the respondents 3 and 4.
2. The petitioner is a proprietor of an Advertising Firm under the name and style of “M/s.Meena Advertisers”. In this writ petition, the petitioner seeks for issuance of Writ of Certiorarified Mandamus to quash the summons dated 02.01.2018 issued by th

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ity. By referring to the said condition in the circular, it is submitted by the learned counsel for the petitioner that the investigation should be shifted to Chennai.
4. The learned Standing Counsel appearing for the respondents 1 and 2 submitted that the petitioner had admitted that he was rending taxable service before 01.07.2012 as well as after 01.07.2012 from places, such as, Chennai, Mumbai, Jaipur and Mangalore and he was remitting the service tax. Further it is submitted that the Centralized Service Tax Registration Certificate dated 12.01.2007 does not mention any place other than Chennai and in terms of Rule 4 (2) and (3) of the Service Tax Rules, 1994, the petitioner was required to register such premises or officers from where centralised billing or centralised accounting systems were located. The learned counsel further submits that since the petitioner were doing business in Mumbai and also issuing invoices from their Mumbai office, which was not mentioned in their Cent

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ners seek for issuance of a Writ of Mandamus to prohibit the second respondent from proceeding with the enquiry pursuant to the summons dated 06.11.2017, it is an indirect challenge to the summons. The petitioner having been unsuccessful in its earlier attempt, cannot now maintain these Writ Petitions and indirectly challenged the summons issued by the second respondent. Therefore, the petitioner is estopped from approaching this Court for an identical relief for the second time. Nevertheless, the petitioner has challenged the jurisdiction of the second respondent and this challenge is based on the decision of the Hon'ble Supreme Court in Ram Narain Bishwanth & Ors.,(supra) and in that of the Karnataka High Court in Devilog Systems India (supra).
10.The contention advanced by the learned Senior counsel appearing for the petitioners is that the goods were imported through Chennai Port cleared by the Customs Authorities at Chennai and the second respondent being an Officer situated

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eration was whether the notices issued by the Assistant Collector of Customs, Internal Audit Department were legal and valid. In the said case, the Department conceded that for the purposes of the Section 47 of the Act, the proper Officer would be the Assistant Collector of Customs, Bangalore and for Section 28(1), it can be different. The Court held that in the absence of notification dated 01.02.1963, the Audit wing at Madras was not competent to issue notice under Section 28(1) of the Act, merely because, the Madras Audit office is given the power to audit the accounts of Bangalore office. Thus, notices were held to be not issued by the proper officer attached to the jurisdictional Collectorate at Bangalore, where the goods were imported and therefore, the notices were held to be invalid.
12. As rightly pointed out by the learned Senior Standing counsel for the respondents both the decisions arose out of the proceedings under the Customs Act, where the jurisdiction of the Officer/

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he course of investigation and there is power to investigate into past cases.
13. In Dukhishyam Benupani, Asstt. Director, Enforcement Directorate (Fera) vs. Arun Kumar Bajoria reported in (1988) 1 SCC 52, the Hon'ble Supreme Court considered as to whether the officials of the enforcement Directorate could be injuncted from arresting the respondent therein and it was held as follows:-
7.It seems rather unusual that when the aggrieved party approached the High Court challenging the order passed by a subordinate court the High Court made the position worse for the aggrieved party. The officials of the Directorate are now injuncted by the Division Bench from arresting the respondent and the time and places for carrying out the interrogations were also fixed by the Division Bench, Such kind of supervision on the enquiry or investigation under a statute is uncalled for. We have no doubt that such type of interference would impede the even course of enquiry or investigation into the

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ot tenable for the reason that in terms of Section 108, any Customs Officer is entitled to issue notice, which was considered by the Division Bench in the case of South India Exports, (supra), wherein it was held as follows:-
9. We will not deal with the question as to whether the officer, who sent the notice under Sec.108 of the Customs Act, could not have sent the same owing to his not being a Gazetted officer. A statement is made on behalf of the respondents that the concerned officer is a Gazetted officer under the notification and that statement is not seriously disputed by the other side. Even otherwise, there is no reason for us not to accept the statement made by the learned senior counsel at the Bar that all such officers, holding the post of Senior Intelligent Officer, have been given the status of the Gazetted officer. Hence that question is concluded against the appellants.
10. A glance at Sec.108 of the Customs Act, under which the summons is given, would suggest that

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(o), which reads as under:
“Sec.111. Confiscation of improperly imported goods, etc.- The following goods brought from a place outside India shall be liable to confiscation:- … … …
(o) any goods exempted, subject to any condition, from duty or any prohibition in respect of the import thereof under this Act or any other law for the time being in force, in respect of which the condition is not observed unless the non-observance of the condition was sanctioned by the proper officer;” It is therefore clear that a Customs Officer would have all the possible power and more particularly described under Sec.108 of the Act to summon any person obviously to enquire as to whether any goods have been smuggled or not. If, therefore, any goods are brought in India, which enjoy the exemption from the payment of customs duty on certain conditions then, the Customs Officer will have all the powers to enquire as to whether the conditions, subject to which the said duty is exempted, have been

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M/s Metal Handicrafts Versus State Of U.P. And 5 Others
GST
2018 (4) TMI 1545 – ALLAHABAD HIGH COURT – 2018 (16) G. S. T. L. 557 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 12-4-2018
WRIT TAX No. 631 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ.
For the Petitioner : Rahul Agarwal
For the Respondent : C.S.C.,A.S.G.I.
ORDER
Heard Sri Rahul Agarwal, learned counsel for the petitioner, Sri C.B. Tripathi, learned Special Counsel for the State and Sri Vinay Kumar Pandey, learned counsel for the respondent no.2.
Petitioner is unit of a company incorporated under the Companies Act, 1956 and registered under the U.P. VAT Act with effect from 01.04.2011. After the enforcement of the GST with effect fr

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gistration number, user ID and password has been connected to the PAN number of Dheeraj Jain, who is one of the Director of the company. The migration process was completed using registration number and password allotted to the petitioner though it was incorrect.
The grievance of the petitioner is that despite repeated request, reminder and also personal meeting with the officials the error is not being rectified. Vide a letter dated 03.02.2018 sent by Joint Commissioner/Nodal Officer (GST), Moradabad Zone, Moradabad with respect to the grievance of the petitioner regarding incorrect particulars recorded in the registration number during migration but in vain.
Learned counsel for the petitioner also points out that the petitioner was orly

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dia under whose control Goods and Services Tax Network function, has assured the Court that necessary steps should be taken to redress the grievance of the petitioner.
Sri C.B. Tripathi, learned Special Counsel has also no objection to the prayer being granted.
In the interest of justice, we dispose of the writ petition commanding the respondents to carry out necessary correction in the form of the petitioner in respect of legal name, constitution of the business, the registration details, user ID and password to match with the PAN No. AACCL0519Q of the petitioner's company and, if necessary, to open the portal for carrying out the correction. The necessary steps be taken within 10 days from the date of receipt of a certified copy of

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Kerala Co-Operative Deposit Guarantee Fund Board Versus Commissioner Of Central GST And Central Excise, Thiruvananthapuram And The Superintendent Of Central GST And Central Excise, Thiruvananthapuram
Service Tax
2018 (5) TMI 490 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 12-4-2018
W.P.(C) No.11200 of 2018
Service Tax
MR. P.B. SURESH KUMAR, J.
For The Petitioner : Sri. Ashok M. Cherian, SC
For The Respondent : Sri. Sreelal N. Warrier, SC
JUDGMENT
First petitioner is the Board constituted by the Government of Kerala for administration of the Deposit Guarantee Fund constituted under the Kerala Co-operative Deposit Guarantee Scheme, 2012 and the second petitioner is the Secretary of the first petitioner

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ther hand, the petitioners challenge the impugned summons on the ground that the first petitioner Board has no liability to pay service tax in respect of its transactions under the Finance Act, 1994.
4. It is seen that proceedings have been initiated earlier by the first respondent against the first petitioner for realisation of the service tax payable by them under Finance Act, 1994 and orders have been issued repelling the contention as to their liability to pay service tax. The first petitioner challenged the said orders in appeal before the Customs, Central Excise and Service Tax Appellate Tribunal, Bangalore in Exts.P3 and P4 appeals on the very same ground that they have no liability to pay service tax, and the said appeals are pendi

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M/s LIBERTY CHEMTRADE PVT LTD. Versus THE UNION OF INDIA
GST
2018 (6) TMI 109 – GUJARAT HIGH COURT – 2018 (12) G. S. T. L. 353 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 12-4-2018
R/SPECIAL CIVIL APPLICATION No. 5637 of 2018
GST
MR. AKIL KURESHI AND MR. B. N. KARIA, JJ.
For The Petitioner : Mr Anand Nainawati (5970)
ORAL ORDER
(PER : HONOURABLE Mr. JUSTICE AKIL KURESHI)
Petitioners have challenged clarificatory Circular issued by the Central Board of Excise & Customs date

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M/s. Indian Maritime University Versus Commissioner of GST & Central Excise Chennai South Commissionerate (Vice-Versa)
Service Tax
2018 (7) TMI 265 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 12-4-2018
ST/647/2011, ST/Misc. /41113/2017 and ST/687/2011 – Final Order Nos. 41126-41127/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical)
Shri M.N. Bharathi, Advocate for the Assessee
Shri r. Subramanian, AC (AR) for Revenue
ORDER
The issue arising for consideration in both these appeals being the same, they were heard together and are disposed by this common order. The parties herein are referred to as assessee and Revenue for the sake of convenience.
2. Bri

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interest and penalties. In appeal, Commissioner (Appeals) upheld the demand but however, set aside the penalties invoking section 80 of the Finance Act, 1994. Aggrieved the assessee has filed Appeal No.ST/647/2011 against confirmation of demand and department has filed Appeal No. ST/687/2011 against setting aside the penalties.
3. On behalf of the assessee, ld. counsel Shri M.N. Bharathi submitted that the marine courses are approved by Government of India authorities and no further statutory approval is required. He submitted the activity would not fall under Commercial Coaching or Training Service. The ld. counsel explained that the National Maritime Academy was set up for the purpose of providing training to the officials / employees o

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nder the definition of Commercial Training or Coaching Services and therefore the assessees are not liable to pay service tax.
4. The ld. AR Shri R. Subramanian appearing for the department reiterated the findings in the impugned order. He also pleaded that the Commissioner (Appeals) has erred in setting aside the penalties.
5. Heard both sides.
6. We have perused the records carefully. The ld. counsel has produced copies of certificates issued by the assessee for various courses. Vide letter dated 21.8.1998, the Ministry of Surface Transport has granted approval for the course of 'Personal Safety and Social Responsibility'. Again by letter dated 8.10.1998, the Ministry of Surface Transport has granted approval to conduct 'Proficiency Me

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GST Returns for past period
Query (Issue) Started By: – Krishna V Dated:- 11-4-2018 Last Reply Date:- 15-4-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Sir,
A Tax payer is liable to pay duty for last 4 months and did not file returns. Now he is ready to pay with int. and file returns. If he takes registration now,
(1) is it possible to file return for the past periods
(2) if not how to handle the situation.
Request the experts to offer their suggestions to resolve the iss

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IGST on Customer Consgined item for production purpose
Query (Issue) Started By: – MistralSolutionsPrivateLimited Dated:- 11-4-2018 Last Reply Date:- 12-4-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear All,
Overseas customer wants to send few specific components (FOC) to our production unit and wants us to integrate the components into the final product. The final product will be exported to him .
In this scenario, we will have to pay IGST at the time of import. This is clear.
The question is whether the importer can avail the ITC.
As per section, serial # 2D of section 16 of GST act, ITC is not eligible if the payment is not made to the supplier. Since we are not going to make the payment to the supplier as the c

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ion, serial # 2D of section 16 of GST act, ITC is not eligible if the payment is not made to the supplier. Since we are not going to make the payment to the supplier as the components are supplied free of cost. Please clarify in this scenario, can we avail the ITC or not.
Reply By KASTURI SETHI:
The Reply:
You will do assembling which is manfacturing process. How will you arrive at correct transactional value for the purpose of payment of GST ? May be for the purpose of export. Full value of goods including IGST to be paid, if you want ITC. This is my view. I would like oher experts to intervene.
Reply By Susheel Gupta:
The Reply:
Dear Sir
IGST on import is paid on reverse charge basis. condition of payment to supplier is not their whe

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Import Export Code (IEC) after GST
Query (Issue) Started By: – lakush jain Dated:- 11-4-2018 Last Reply Date:- 15-4-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Do I need to register for IEC code or can I just use GSTIN number?
Below memo states that I can use GSTIN number but it is confusing that whether I still need to register with DGFT for IEC to consider my PAN number as IEC?
http://dgft.gov.in/Exim/2000/TN/TN17/TN0918.pdf – https://www.taxmanagementindia.com/visitor/detail_circular.asp?ID=55882&kw=Changes-in-IEC-with-the-introduction-of-GST-regd
Reply By Alkesh Jani:
The Reply:
Sir, As GSTIN itself is pan base number, you do not require to register with DGFT. which clear from the para 2 of the said TN. Moreover

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N would be the key identifier. DGFT in its Trade Notice No. 09, dated 12-6-2017 has stated that PAN would be the Import Export Code (IEC). However, while PAN is identifier at the entity level, GSTIN would be used as identifier at the transaction level for every import and export. Further, in scenarios where GSTIN is not applicable, UIN or PAN would be accepted as IEC. It is advised that all importers need to quote GSTIN in their Bills of Entry in addition to IEC. In due course of time IEC would be replaced by PAN/GSTIN.
Reply By YAGAY AND SUN:
The Reply:
Please also check Trade Notice No. 02/2018-19 dtd. 11th April 2018 Launch of facility to check status of Importer Exporter Code (IEC) application made to DGFT.
IEC holders may please not

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GIST OF RECENT PRONOUNCEMENTS ON GST (PART-VII)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 11-4-2018

Goods and Services Tax (GST), introduced from July 1, 2017 is over nine months old now but has resulted in operational and implementation disruptions affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. GST Council his however, making regular changes to fix the anomalies and hardships faced by taxpayers. There were no legislative changes in the Union Budget -2018.
Taxpayers have already started challenging various provisions of GST laws and rules framed there under with more than 100 writs being filed in different courts. High courts and Supreme court have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBIC may move to Supreme court where the verdict is against the Government. This has been indicated in Circular No. 39 dated 03.04.2018 wherein it

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on from old indirect tax regime to GST regime, some arrangements were required to be made and conditions with respect thereto be imposed.
Further, Court referred to SC ruling in Jayam & Co., where it was held that when concession in form of Input Tax Credit is given by a Statute, Legislature has power to make provision stating the form and manner, in which such concession shall be allowed and there was no right, inherent or otherwise, vested with dealers to claim ITC benefit.
* In Age Industries Pvt. Ltd v. Assistant State Tax Officer, SGST Department, Kochi, [ 2018 (1) TMI 1116 – KERALA HIGH COURT ] where the assessee had sent goods to three parties for quality appraisal on job work basis against a series of delivery challans, it was held that detention of goods for reasons that they were not accompanied by document provided under rule 138(2) of Kerala GST Rules (e way bill) and were intended to be supplied to an unregistered firm was not sustainable. Therefore, it was decided that

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mendations made by Goods and Services Tax Council are in violation of Election Code of Conduct.
* In R.R. Agro Industries v. State of U.P. – 2018 (2) TMI 608 – ALLAHABAD HIGH COURT , the assessee was transporting the consignment of goods from one State to another State and the department seized the consignment at Ghaziabad under section 129(1) of the Uttar Pradesh GST Act, 2017 but the assessee contended that the transaction in question was covered under the IGST Act, 2017 and the provisions of the UP GST Act, 2017 would not be applicable. Such consignment was not liable to be seized under the UP GST Act, 2017 and thus the assessee filed the writ petition in the High Court. It was held that in the matter of seizure under the provisions of the IGST Act, 2017, the provisions of Central GST Act, 2017, such as Section 129, would apply mutatis mutandis. The impugned order of seizure could not be held to be bad, in law, only for the reason that the wrong provision of Act had been mentioned

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nline and avail credit.
* In M/s. Arihant Superstructure Limited v. The Union of India through the Commissioner (GST) , The Commissioner, Central Goods and Service Tax, (2018) 3 TMI 1268 (Rajasthan), where the assessee filed GST Tran-1 by electronic mode but returns filed by the electronic mode are not generated on the website of the Department and thus, were not accepted. By placing reliance in the case of Padmavati Enterprise, Abicor and Binzel Technoweld Pvt. Ltd. v The Union of India & Another [(2018) 3 TMI 539 Bombay High Court] it was directed to accept the returns on provisional basis.
* In Special Ashoka Beedi Works v. GST Officer, Madanpalle 2018 (3) TMI 739 – TELANGANA AND ANDHRA PRADESH HIGH COURT, it was held that since the seized vehicle was not liable for confiscation in default of payment of tax that may be determined/already determined, no purpose will be served by keeping the said vehicle under continued detention and was ordered to be released.
* In Shankar Moha

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Export Invoice with IGST
Query (Issue) Started By: – lakush jain Dated:- 11-4-2018 Last Reply Date:- 18-4-2018 Goods and Services Tax – GST
Got 15 Replies
GST
I want to export some items to Nepal. The total amount of export is 1,00,000. I do not have any LUT yet so I will include IGST in the invoice which comes out to be 18,000.
Now my total invoice amount becomes
Net – 1,00,000
IGST – 18,000
Grand Total = 1,18,000 INR
Now the person in NEPAL will not pay this GST to me because he has nothing to do with this 18% tax which I included in the invoice. What should I show in the invoice to credit this 18,000 INR because the person in NEPAL will only pay me 1,00,000 even though the invoice amount is 1,18,000.
Please tell me how to show 18,000 pre-paid in the invoice for export with IGST?
Thanks,
Reply By Ganeshan Kalyani:
The Reply:
In Tax invoice show the breakup of basic + tax. In commercial invoice shown total amount . Tax invoice is for GST compliance purpose and commerci

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ot required physical LUT .System generate
Application Reference number which is sufficient for export of your goods.
Reply By lakush jain:
The Reply:
This ARN number generated by online LUT portal, can I use just this with transport company to send my goods or do I need any other supported documents while sending my goods?
Also do I need any Import Export Code (or IC code) before sending my goods to NEPAL or to generate LUT?
Reply By KASTURI SETHI:
The Reply:
For export also, Import Export Code is must.
Reply By lakush jain:
The Reply:
but according to below MEMO , it says that if you have GSTIN number then IEC code is not necessary ? Going forward only GSTIN number will be used for transaction. I do have GSTIN number then do I still need to register for IEC code?
http://dgft.gov.in/Exim/2000/TN/TN17/TN0918.pdf
Reply By KASTURI SETHI:
The Reply:
PAN is to be treated as IEC if the goods to be exported are fully exempted.
Reply By KASTURI SETHI:
The Reply:
Pl.read PAN based

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Number, is generated online. It further clarified that no documents are required to be physically submitted to the jurisdictional office for acceptance of LUT. The Circular also stated that if an exporter's LUT has been accepted and later if it was discovered that the exporter was ineligible to furnish a LUT in place of a bond, then the LUT will be liable for rejection and such LUT shall be deemed to have been rejected from the very beginning.
The Circular was issued upon receiving various queries from the field formations and exporters regarding a technical glitch that the LUTs submitted via online in FORM GST RFD-11 on the common portal were not visible to the jurisdictional officers of the Central Board of Indirect Taxes and Customs (CBIC) and of a few states.
Reply By Subhash Modi:
The Reply:
You need IEC, PAN, GSTIN whether the export is without payment of IGST under LUT or on payment of IGST under claim of refund, You can prepare 1) commercial invoice (international format bot

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GsT liability
Query (Issue) Started By: – Vandana M Dated:- 11-4-2018 Last Reply Date:- 15-4-2018 Goods and Services Tax – GST
Got 4 Replies
GST
I am registered in Delhi and I get a service contract from outside India.
As per the contract I have to provide services in India (Delhi and outside Delhi as well).
What will be the GST liability in this case ?
Reply By Ganeshan Kalyani:
The Reply:
What is the nature of service?
Reply By KASTURI SETHI:
The Reply:
GST applicable.
Rep

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