Author: admin_gst

GST – CONCEPT & STATUS (Updated as on 01st May 2018)
GST
Dated:- 10-5-2018

INTRODUCTION:
The introduction of Goods and Services Tax on 1st July 2017 was a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Central and State taxes into a single tax, the aim was to mitigate cascading or double taxation in a major way and pave the way for a common national market. From the consumer point of view, the biggest advantage would be in terms of a reduction in the overall tax burden on goods, which was estimated to be around 25%-30%. Introduction of GST would also make Indian products competitive in the domestic and international markets. Studies show that this would have a positive impact on economic growth. Last but not the least, this tax, because of its transparent and self-policing character, would be easier to administer.
GENESIS:
2. The idea of moving towards the GST was first mooted by the then Union Finance Minister

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s were clearly demarcated in the Constitution with almost no overlap between the respective domains. The Centre had powers to levy tax on the manufacture of goods (except alcoholic liquor for human consumption, opium, narcotics etc.) while the States had powers to levy tax on sale of goods. In case of inter-State sales, the Centre had power to levy a tax (Central Sales Tax) but the tax was collected and retained entirely by the originating States. As for services, it was the Centre alone that was empowered to levy service tax. Since the States were not empowered to levy any tax on the sale or purchase of goods in the course of their importation into or exportation from India, the Centre levied and collected this tax as additional duties of customs, which was in addition to the Basic Customs Duty. This additional duty of customs (commonly known as CVD and SAD) counter balanced excise duties, sales tax, State VAT and other taxes levied on the like domestic products. Introduction of GST r

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ST). The Parliament would have exclusive power to levy GST (integrated tax – IGST) on inter-State trade or commerce (including imports) in goods or services. The Central Government will have the power to levy excise duty in addition to the GST on tobacco and tobacco products. The tax on supply of five specified petroleum products namely crude, high speed diesel, petrol, ATF and natural gas would be levied from a later date on the recommendation of GST Council.
5. A Goods and Services Tax Council (GSTC) was constituted comprising the Union Finance Minister, the Minister of State (Revenue) and the State Finance Ministers to recommend on the GST rate, exemption and thresholds, taxes to be subsumed and other features. This mechanism would ensure some degree of harmonization on different aspects of GST between the Centre and the States as well as across States. One half of the total number of members of GSTC would form quorum in meetings of GSTC. Decision in GSTC would be taken by a majori

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y six meetings of the GSTC have been held so far. The following major decisions have been taken by the GSTC:
(i) The threshold exemption limit would be ₹ 20 lakh. For special category States (except J&K) enumerated in article 279A of the Constitution, threshold exemption limit has been fixed at ₹ 10 lakh.
(ii) Composition threshold shall be ₹ 1 crore. As decided in the 23rd meeting of the GSTC, this limit shall be raised to ₹ 1.5 crore after necessary amendments in the Act. Composition scheme shall not be available to inter-State suppliers, service providers (except restaurant service) and specified category of manufacturers. For special category States (except J&K and Uttarakhand) enumerated in article 279A of the Constitution, threshold exemption limit has been fixed at ₹ 75 lakh.
(iii) Existing tax incentive schemes of Central or State governments may be continued by respective government by way of reimbursement through budgetary route. The schemes,

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s to compensate States for any revenue loss on account of implementation of GST. The list of goods and services in case of which reverse charge would be applicable has also been finalized.
(v) The five laws namely CGST Law, UTGST Law, IGST Law, SGST Law and GST Compensation Law have been recommended.
(vi) In order to ensure single interface, all administrative control over 90% of taxpayers having turnover below ₹ 1.5 crore would vest with State tax administration and over 10% with the Central tax administration. Further all administrative control over taxpayers having turnover above ₹ 1.5 crore shall be divided equally in the ratio of 50% each for the Central and State tax administration.
(vii) Powers under the IGST Act shall also be cross-empowered on the same basis as under CGST and SGST Acts with few exceptions.
(viii) Power to collect GST in territorial waters shall be delegated by Central Government to the States.
(ix) Formula and mechanism for GST Compensation Ce

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yers.
(xiv) Supplies from GTA to unregistered persons has been exempted from tax.
(xv) Registration and operationalization of TDS/TCS provisions has been postponed till 30.06.2018.
(xvi) The e-way bill system has been introduced nation-wide for all inter-State movement of goods with effect from 01.04.2018. As regards intra-State supplies, option has been given to States to choose any date on or before 01.06.2018. As on 01.05.2018, a total of 17 States and one Union Territory have introduced e-way bill system for intra-state movement of goods. These are Karnataka, Andhra Pradesh, Gujarat, Kerala, Telangana, Uttar Pradesh, Bihar, Haryana, Himachal Pradesh, Jharkhand, Tripura, Uttarakhand, Arunachal Pradesh, Madhya Pradesh, Meghalaya, Sikkim, Puducherry and Nagaland.
(xvii) www.ewaybillgst.gov.in, managed by NIC, shall be the Common Goods and Services Tax Electronic Portal for generation of e-way bill. As on 30.04.2018, around 2.80 crore e-way bills have been generated.
(xviii) E-Wal

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month was „NIL‟ will be ₹ 20/- per day instead of ₹ 200/- per day;
* whose tax liability for that month was not „NIL‟ will be ₹ 50/- per day instead of ₹ 200/- per day.
(xxiv) Facility has been introduced for manual filing of refund application.
(xxv) Facility shall be introduced for manual filing of application for advance ruling.
(xxvi) Supply of services to Nepal and Bhutan shall be exempted from GST even if payment has not been received in foreign convertible currency – such suppliers shall be eligible for input tax credit.
(xxvii) Centralized UIN shall be issued to every Foreign Diplomatic Mission / UN Organization by the Central Government.
(xxviii) www.gst.gov.in, managed by GSTN, shall be the Common Goods and Services Tax Electronic Portal.
(xxix) Rate of interest on delayed payments and delayed refund has been recommended.
(xxx) Rules for National Anti-Profiteering Authority have been recommended. The National Anti-Profi

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An Integrated GST (integrated tax- IGST) would be levied on inter-State supply (including stock transfers) of goods or services. This would be collected by the Centre so that the credit chain is not disrupted.
(v) Import of goods would be treated as inter-State supplies and would be subject to IGST in addition to the applicable customs duties.
(vi) Import of services would be treated as inter-State supplies and would be subject to IGST.
(vii) CGST, SGST /UTGST & IGST would be levied at rates to be mutually agreed upon by the Centre and the States under the aegis of the GSTC.
(viii) GST would replace the following taxes currently levied and collected by the Centre:
a) Central Excise Duty;
b) Duties of Excise (Medicinal and Toilet Preparations);
c) Additional Duties of Excise (Goods of Special Importance);
d) Additional Duties of Excise (Textiles and Textile Products);
e) Additional Duties of Customs (commonly known as CVD);
f) Special Additional Duty of Customs (SAD);

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with an annual turnover of ₹ 20 lakh (Rs. 10 lakh for special category States (except J&K) as specified in article 279A of the Constitution) would be exempt from GST. A composition scheme (i.e. to pay tax at a flat rate without credits) would be available to small taxpayers (including to manufacturers other than specified category of manufacturers and service providers) having an annual turnover of up to ₹ 1 crore (Rs. 75 lakh for special category States (except J&K and Uttarakhand) enumerated in article 279A of the Constitution). As decided in the 23rd meeting of the GSTC, this limit shall be raised to ₹ 1.5 crore after necessary amendments in the Act. The threshold exemption and compounding scheme would be optional.
(xiv) The list of exempted goods and services would be kept to a minimum and it would be harmonized for the Centre and the States as well as across States as far as possible.
(xv) All Exports and supplies to SEZs and SEZ units would be zero-rated.
(xv

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nsferred by Centre to the destination State. Further the SGST portion of IGST collected on B2C supplies would also be transferred by Centre to the destination State. The transfer of funds would be carried out on the basis of information contained in the returns filed by the taxpayers.
(xviii) Input Tax Credit (ITC) to be broad based by making it available in respect of taxes paid on any supply of goods or services or both used or intended to be used in the course or furtherance of business.
(xix) Electronic filing of returns by different class of persons at different cut-off dates.
(xx) Various modes of payment of tax available to the taxpayer including internet banking, debit/ credit card and National Electronic Funds Transfer (NEFT) / Real Time Gross Settlement (RTGS).
(xxi) Obligation on certain persons including government departments, local authorities and government agencies, who are recipients of supply, to deduct tax at the rate of 1% from the payment made or credited to th

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rroneous refund and its adjudication in normal cases.
(xxvii) Limitation period for raising demand is five (5) years from the due date of filing of annual return or from the date of erroneous refund for raising demand for short-payment or non-payment of tax or erroneous refund and its adjudication in case of fraud, suppression or willful mis-statement.
(xxviii) Arrears of tax to be recovered using various modes including detaining and sale of goods, movable and immovable property of defaulting taxable person.
(xxix) Goods and Services Tax Appellate Tribunal would be constituted by the Central Government for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority. States would adopt the provisions relating to Tribunal in respective SGST Act.
(xxx) Provision for penalties for contravention of the provision of the proposed legislation has been made.
(xxxi) Advance Ruling Authority would be constituted by States in order to enable the taxpayer

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n by generating more employment and more financial resources;
(vi) More efficient neutralization of taxes especially for exports thereby making our products more competitive in the international market and give boost to Indian Exports;
(vii) Improve the overall investment climate in the country which will naturally benefit the development in the states;
(viii) Uniform SGST and IGST rates will reduce the incentive for evasion by eliminating rate arbitrage between neighboring States and that between intra and inter-State sales;
(ix) Average tax burden on companies is likely to come down which is expected to reduce prices and lower prices mean more consumption, which in turn means more production thereby helping in the growth of the industries. This will create India as a “Manufacturing hub”.
(B) Ease of Doing Business:
(i) Simpler tax regime with fewer exemptions;
(ii) Reduction in multiplicity of taxes that are at present governing our indirect tax system leading to simplificati

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due to seamless flow of input tax credit between the manufacturer, retailer and supplier of services;
(ii) It is expected that a relatively large segment of small retailers will be either exempted from tax or will suffer very low tax rates under a compounding scheme- purchases from such entities will cost less for the consumers;
(iii) Average tax burden on companies is likely to come down which is expected to reduce prices and lower prices mean more consumption.
GOODS AND SERVICES TAX NETWORK:
9. Goods and Services Tax Network (GSTN) has been set up by the Government as a private company under erstwhile Section 25 of the Companies Act, 1956 . GSTN would provide three front end services to the taxpayers namely registration, payment and return. Besides providing these services to the taxpayers, GSTN would be developing back-end IT modules for 27 States who have opted for the same. The migration of existing taxpayers has already started from November, 2016. The Revenue department of

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tified certain sections under CGST. Since then, 96 notifications under CGST Act have been issued notifying sections, notifying rules, amendment to rules and for waiver of penalty, etc. Thirteen, twenty three and one notifications have also been issued under IGST Act, UTGST Act and GST (Compensation to States) Act respectively. Further 57, 61, 57 and 8 rate related notifications each have been issued under the CGST Act, IGST Act, UTGST Act and GST (Compensation to States) Act respectively. Similar notifications have been issued by all the States under the respective SGST Act.
13. Apart from the notifications, 44 circulars and 14 orders have also been issued by CBIC on various subjects like proper officers, ease of exports, and extension of last dates for filling up various forms, etc.
ROLE OF CBIC:
14. CBIC is playing an active role in the drafting of GST law and procedures, particularly the CGST and IGST law, which will be exclusive domain of the Centre. This apart, the CBIC has pr

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ing, particularly in the field of Accountancy and Information Technology for the departmental officers has to be taken up in a big way. A massive four-tier training programme has been conducted under the leadership of NACIN. This training project is aimed at imparting training on GST law and procedures to more than 60,000 officers of CBIC and Commercial Tax officers of State Governments. Officers of the office of CAG are also participating and getting trained in this training programme. More than 52000 officers (including around 20000 officers from States) have already been trained. Out of these 7000 officers have attended refresher-training course also.
17. It is expected that a momentous reform like GST is popularized and familiarized to the trade and industry who are the vital stakeholders in successful implementation of this reform.
18. CBIC would be responsible for administration of the CGST and IGST law. In addition, excise duty regime would continue to be administered by the C

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No. of new applications received for registration
51,31,469
5.
No. of applications approved
44,10,338
6.
No. of applications rejected
6,15,991
7.
No. of applications which are still in process
1,05,140
8.
Total No. of taxpayers; new + migrated (3 + 5)
1,08,46,658
9.
No. of taxpayers who have opted for composition scheme
20,07,119
10.
No. of 3 (B) returns filed for July, 2017
63,95,556
11.
No. of 3(B) returns filed for August, 2017
68,63,945
12.
No. of 3(B) returns filed for September, 2017
71,25,202
13.
No. of 3(B) returns filed for October, 2017
67,97,880
14.
No. of 3(B) returns filed for November, 2017
67,88,825
15.
No. of 3(B) returns filed for December, 2017
67,77,191
16.
No. of 3(B) returns filed for January, 2018
67,37,400
17.
No. of 3(B) returns filed for February, 2018
66,41,318
18.
No. of 3(B) returns filed for March, 2018
60,66,551
19.
No. of GSTR 1 returns filed for July, 2017
56,91,216
20.
No. of GSTR 1 returns filed for A

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Where to show an FOC(FREE OF COST) Invoice in GST Returns
Query (Issue) Started By: – Rishabh Mishra Dated:- 10-5-2018 Last Reply Date:- 13-5-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts,
Please provide solution for the treatment on Free of Cost supply in GST Returns(i.e. GSTR-1, GSTR-3B). In which return we can show an FOC Invoice. Please suggest.
Reply By Ganeshan Kalyani:
The Reply:
In my view, such detail cannot be reported in the return because there is n

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Cereals, pulses, and flour sold under “More Stores” brand not exempt from GST, per AAR ruling.
Case-Laws
GST
Exemption from GST – supply of cereals, pulses and flour – sale under the brand name or not – the goods are being supplied through the “More Stores” which is a registered brand as on the 15th May 2017 irrespective of whether or not the brand would be subsequently deregistered and further, the name “Aditya Birla Retail Limited” also appears on the unit container. – Not eli

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E-rickshaw tyres fall under Tariff Heading 4011, taxed at 18% CGST and SGST, not as bicycles or cycle rickshaws.
Case-Laws
GST
Classification of goods – rate of tax – E-rickshaw tyres – the e

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GST pe Charcha – Part I
By: – Monarch Bhatt
Goods and Services Tax – GST
Dated:- 10-5-2018

In this article, author has tried to cover the issues which are generally faced by the assessee. The issues are chosen based on the queries raised in the various seminars delivered by the author.
Query: The Company has received legal consultancy services from an advocate in the month of September, 2017 and received an invoice dated 20th September, 2017. The company has made payment to an advocate on 20th March, 2018. The turnover of the company exceeds 20 lakh.
The company wants to know:
* Whether they are liable for the payment of GST as receiver of service?
* What shall be considered as a point of taxation?
* How it is to be discharged and shown in the return?
Reply:
* As per section 9(3) receiver of service is liable for the payment of GST, if such supplies are specified by way of an issue of notification. In this regards, notification number 13/2017-Central Tax (Rat

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advocate or firm of advocate.
As per the GST provisions, under reverse charge mechanism tax is payable when the time of supply takes place. The time of supply for reverse charge payments is earliest of the following:
* The date of payment to the supplier (advance or payment against bill) OR
* 61st day from the date of invoice, if invoice is unpaid till such time OR
* If the transaction is for import of services, with associated enterprise, the date of debit in the books of account.
In view of the provisions in the present case, the time of supply becomes the 61st day from the invoice date. i.e. 20th November, 2017 as it has not been paid prior to that and invoice is dated 20th September, 2017.
c.    Now the company has not discharged the GST liability in the month of September, 2017 while filing GSTR 3B. Hence, company shall pay interest on it @ 18% from 21/10/2017 (due date for filing of GSTR 3B) to till the date of filing of GSTR 3B for the month of March 2018.

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8. The same shall be shown as liability under reverse charge mechanism while filing GSTR 3B for the month of March 2018 and interest shall also be mentioned in the GSTR 3B.
Dated: 11-5-2018
Reply By JAIPRAKASH RUIA as =
Sir, We are honored to get the guidance from you, my humble request to please be more active on taxtmi.com website so that learner people like me may get benefit of you knowledge.
God Bless you sir,
Dated: 11-5-2018
Reply By Archna Gupta as =
Dear Mr. Bhatt
I have query on advocate services by senior advocate because there is distinction between advocate and senior advocate in notification number 12/2017-Central Tax (Rate). If a senior advocate provides services to another advocate or another senior advocate then what would be the consequences.
Whether advocate or senior advocate receiving services from “SENIOR ADVOCATE” are liable to get registration?
Dated: 11-5-2018
Reply By Monarch Bhatt as =
The query is with respect to the applicability of reverse ch

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ory of Supply of Services
Supplier of service
Recipient of Service
(1)
(2)
(3)
(4)
2
“Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly.
Explanation. – “legal service” means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.”.
An individual advocate including a senior advocate or firm of advocates.
Any business entity located in the taxable territory.
The term “business entity located in the taxable territory” as referred in the column number (4) which is “for recipient of service” has been explained under the notification itself, under explanation (c). The explanation (c) of the notification reads as follows:
“(c) the business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated

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Appellate Authoritity For GST Advance Ruling-Notification u/s 99 of MGST Act, 2017
MGST-1018/C.R.38/Taxation-1 Dated:- 10-5-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya
Mumbai 400 032, dated the 10th May 2018
NOTIFICATION
Notification No. /2018- State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017
No. MGST-1018/C.R.38/Taxation-1.-In exercise of the powers conferred by section 99 o

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Karnataka Goods and Services Tax (Sixth Amendment) Rules, 2018
4-P/2017 Dated:- 10-5-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (4-P/2017)
No. FD 47 CSL 2017, Bengaluru, dated: 10/05/2018.
In exercise of the powers conferred by Section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendation of the GST Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:-
RULES
1. Title and commencement – (1) These rules may be called the Karnataka Goods and Services Tax (Sixth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. Amendment of rule 89 – In rule 89, for sub-rule (5), the following shall be substituted, namely:-
"(5). In the case of refund on account of inverted duty structure, refun

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ll be credited to the Fund:
Provided that, an amount equivalent to fifty per cent. of the amount of integrated tax determined under sub-section (5) of section 54 of the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017(Central Act 13 of 2017), shall be deposited in the Fund.
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund.
(3) Accounts of the Fund maintained by the State Government shall be subject to audit by the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money

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ire any applicant to produce before it, or before a duly authorised officer of the State Government or the Central Government, as the case may be, such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
(c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government or the Central Government, as the case may be;
(d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(f) to recover any sum due from any applicant in accordance with the provi

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ccordingly, by the Member Secretary.
(8) The Committee shall make recommendations:-
(a) for making available grants to any applicant;
(b) for investment of the money available in the Fund;
(c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication;
(d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
(e) for making available up to 50% of the funds credited to the Fund each year, for publicity/ consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty five crore rupees per annum.
Explanation .- For the purposes of this rule,
(a) 'applicant' means,
(i) the State Government or the Central Government;
(ii) regulatory authorities or autonomous

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Protection Act, 1986(68 of 1986), who applies for reimbursement of legal expenses incurred by him in a case instituted by him in a consumer dispute redressal agency.
(b) 'application' means an application in the form as specified by the Standing Committee from time to time;
(c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (Central Act 68 of 1986), for promotion and protection of rights of consumers;
(d) 'Committee' means the Committee constituted under sub-rule (4);
(e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (Central Act 68 of 1986), and includes consumer of goods on which State tax has been paid;
(f) 'Fund' means the Fund established by the State Government under section 57 of the Karnataka Goods and Services Tax Act, 2017 (K

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n (Date of closure of business or the date from which registration is to be cancelled)
6.
Reference number of cancellation order
7.
Date of cancellation order
8. Details of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods/plant and machinery on which input tax credit is required to be reversed and paid back to Government.
Sl.No.
GSTIN
Invoice/Bill of Entry
Description of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and capital goods /plant and machinery
Unit Quantity Code (UQC)
Qty
Value (As adjusted by debit/ credit note)
Input tax credit/Tax payable (whichever is higher) (Rs.)
No.
Date
Central tax
State/Union territory tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
8 (a) Inputs held in stock (where invoice is available)
8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available)
8 (c) Capital goods/plant an

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nabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of authorized signatory _______________________________________
Name _______________________________________
Designation/Status ____________________________
Date – dd/mm/yyyy
Instructions:
1. This form is not required to be filed by taxpayers or persons who are registered as :-
(i) Input Service Distributors;
(ii) Persons paying tax under section 10;
(iii) Non-resident taxable person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at source under section 52.
2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed.
3. Following points need to be taken care of while providing details of stock at Sl. No.8:
(i) where the tax invoices related to the inputs held in stock or inputs contained

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IN RE: M/s CR Enterprises
GST
2018 (6) TMI 464 – AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – 2018 (13) G. S. T. L. 431 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – AAR
Dated:- 10-5-2018
AAR/AP/05(GST)/2018
GST
Sri. J.V.M Sarma (Member) And Sri. Amaresh Kumar (Member)
Order
M/s C.R Enterprises, D.No.9/19/B, Ground Floor, Park Street, Sullurpet – 524121 (hereinafter also referred as an applicant), having GSTIN:37CSLPK9198N1Z1 are engaged in supply of goods like scientific and technical instruments.
2. The applicant has filed an application in Form GST ARA-01, dated 02.04.2018, for seeking advance ruling on 'Adoptability of a notification to their supplies'. The question is as follows;
“Whether the supplies, made to SRI HARI KOTA HIGH ALTITUTDE RANGE (SHAR.) I SARISH DHAWAN SPACE CENTRE located at Sri Hari Kata, Andhra Pradesh, are eligible for concessional rate of tax as per notifications 45/2017 (Central Tax Rate), dated 14th Novembe

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Notification No, 46/2017 -Central tax (Rate), Dt : 14.11.2017, vide S.No. 3. to the goods Intended to supply as per the purchase/work order to M/s SDSC (SHAR). They have furnished the list of goods Intended to supply which is as under:
Out door MV Panel, Electrical accessories, Copper wires, Weather Proof Enclosures, Copper Ballast, Armored power Cable, GRP Junction Boxes, LED Filings 8.1 amps, 10Kva Isolation Transformer, HRC Fuses, Thrusters, Fans, Transformers, DC Set, Lightning Protection, HT< Breakers, Point Wiring, Lighting Fixtures. Fans, Flame Proof Fixtures, Panels and distribution boards, Transformers and AVRs, Earthing and Lighting Protection, Meters and Measuring Instruments, Installation Charges, AC induction motors and starters, 11KV overhead lines and accessories, , Smoke Detection Systems, Maintenance Works, and Trunking system for power distribution. 5. We have gone through the application filed by the applicant. As seen from the copy of the certificates Issued by th

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ts consumables and live animals (experimental purpose);
(c) Computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches;
(d) Prototypes, the aggregate value of prototypes received by an institution docs not exceed fifty thousand rupees in financial year.
(i) The goods arc supplied to or for
–
(a) a public funded research institution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development Organisation of the Government of India and such institution produces a certificate to that effect from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in the concerned department to the supplier at the time of supply of the specified goods; or
(b) an institution registered with the Government of India in the Department of Scientific and Research and suc

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The Uttarakhand Goods and Services Tax (Fourth Amendment ) Rules,2018.
414/2018/4(120)/XXVII(8)/2018/CT-21 Dated:- 10-5-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No.414/2018/4(120)/XXVII(8)/2018/CT-21
Dehradun : : Dated:: /10th May, 2018
Notification
In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (Act no. 01 of 1904) (as applicable in the State of Uttarakhand), the Governor is pleased to make the following rules in the view to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:-
(Amit Singh Negi)
Secretary
=============
Document 1In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the
Governor is pleased to order the publication of the following English translation of the
Notification No.4/14/2018/4(

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incipal Rules), in sub-rule
(1), for the word “Board” the word “Commissioner” shall be
substituted.
In rule 89 of the “Principal Rules”, for sub-rule (5) set out in
column-1, the following sub-rule set out in column-2 shall be
substituted; namely:-
Column-1
Existing rule
89(5) In the case of refund on account of
inverted duty structure, refund of input tax
credit shall be granted as per the following
formula –
Maximum Refund Amount = {(Turnover of
inverted rated supply of
goods) x Net ITC÷
Adjusted Total Turnover}
– tax payable on such
inverted rated supply of
goods
Column-2
Rule hereby substituted
89(5) In the case of refund on account of
inverted duty structure, refund of input tax
credit shall be granted as per the following
formula:-
Maximum Refund Amount = {(Turnover of
inverted rated supply of goods and services) x
Net ITC Adjusted Total Turnover} – tax
payable on such inverted rated supply of
goods and services.
Page 1 of 10
DT:/Final Rules/Rules (Fourth Amendment)(19-04-2018

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bunal or
court, shall be paid from the Fund.
(3) Any utilisation of amount from the
Consumer Welfare Fund under sub-section (1)
of section 58 shall be made by debiting the
Consumer Welfare Fund account and crediting
the account to which the amount is transferred
for utilisation.
(4) The Government shall, by an order,
constitute a Standing Committee with a
Chairman, a Vice-Chairman, a Member
DT:/Final Rules/Rules (Fourth Amendment)(19-04-2018)(Eng)
Column-2
rule Hereby substituted
97. Consumer Welfare Fund.-(1)All amounts
of state tax and income from investment along
with other monies specified section 57 of the
Uttarakhand Goods and Services Tax Act, 2017
(06 of 2017) shall be credited to the Fund:
Provided that an amount equivalent to
fifty percent of the amount of integrated tax
determined under sub-section (5) of section 54
of the Central Goods and Services Tax Act,
2017, read with section 20 of the Integrated
Goods and Services Tax Act, 2017, shall be
deposited in the Fund.
(2) Whe

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llage or mandal or samiti level co-operatives
of consumers especially Women, Scheduled
Castes and Scheduled Tribes, or any industry as
defined in the Industrial Disputes Act, 1947 (14
of 1947) recommended by the Bureau of Indian
Standards to be engaged for a period of five
years in viable and useful research activity
which has made, or is likely to make, significant
contribution in formulation of standard mark of
the products of mass consumption, the Central
Government or the State Government may make
DT:/Final Rules/Rules (Fourth Amendment)(19-04-2018) (Eng)
Chairman, a Vice-Chairman, a Member
Secretary and such other members as it may
deem fit and the Committee shall make
recommendations for proper utilisation of the
money credited to the Fund for welfare of the
consumers.
(5) (a) The Committee shall meet as and when
necessary, generally four times in a year;
(b) the Committee shall meet at such time and
place as the Chairman, or in his absence, the
Vice-Chairman of the Committee may

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e any applicant to allow entry
and inspection of any premises, from which
activities claimed to be for the welfare of
consumers are stated to be carried on, to a
Page 3 of 10
بل
an application for a grant from the Consumer
Welfare Fund:
Provided that a consumer may make
application for reimbursement of legal expenses
incurred by him as a complainant in a consumer
dispute, after its final adjudication.
(7) All applications for grant from the
Consumer Welfare Fund shall be made by the
applicant Member Secretary, but the Committee
shall not consider an application, unless it has
been inquired into in material details and
recommended for consideration accordingly, by
the Member Secretary.
duly authorized officer of the State
Government;
(d) to get the accounts of the applicants
audited, for ensuring proper utilization of the
grant;
(e) to require any applicant, in case of any
default, or suppression of material
information on his part, to refund in lump-
sum along with accrued inter

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ion of the Fund.
(7) The Committee shall not consider an
application, unless it has been inquired into, in
material details and recommended for
consideration accordingly, by the Member
Secretary.
DT:/Final Rules/Rules (Fourth Amendment) (19-04-2018) (Eng)
Page 4 of 10
سل
(8) The Committee shall have powers –
(a) to require any applicant to produce
before it, or before a duly authorised
Officer of the Government such books,
accounts, documents, instruments, or
commodities in custody and control of the
applicant, as may be necessary for proper
evaluation of the application;
(b) to require any applicant to allow entry
and inspection of any premises, from which
activities claimed to be for the welfare of
consumers are stated to be carried on, to a
duly authorised officer of the Central
Government or, as the case may be, State
Government;
(c) to get the accounts of the applicants
audited, for ensuring proper utilisation of
the grant;
(d) to require any applicant, in case of any
defau

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applicant;
(b) for investment of the money available in
the Fund;
(c) for making available grants (on selective
basis) for reimbursing legal expenses
incurred by a complainant, or class of
complainants in a consumer dispute, after
its final adjudication;
(d) for making available grants for any other
purpose recommended by the Central
Consumer Protection Council (as may be
considered appropriate
the
Committee);
by
(e) for making available up to 50% of the
funds credited to the Fund each year, for
publicity/ consumer awareness on GST,
provided the availability of funds for
consumer welfare activities of the
Department of Consumer Affairs is not
less than twenty five crore rupees per
annum.
Explanation.- For the purposes of this rule,
(a) 'applicant' means,
Page 5 of 10
(i) the Central Government or State
Government;
(ii) regulatory authorities or autonomous
bodies constituted under an Act of
Parliament or the Legislature of a State or
Union Territory;
(iii) any agency or organization en

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educational
institutions established by an Act of
Parliament or declared to be deemed as a
University under section 3 of the
University Grants Commission Act, 1956
(3 of 1956) and which has consumers
studies as part of its curriculum for a
minimum period of three years; and
(vi) a complainant as defined under clause
(b) of sub-section (1) of section 2 of the
Consumer Protection Act, 1986(68 of
1986), who applies for reimbursement of
legal expenses incurred by him in a case
instituted by him in a consumer dispute
redressal agency.
(b) 'application' means an application in the
form as specified by the Standing
Committee from time to time;
(c) 'Central Consumer Protection Council'
means the Central Consumer Protection
Council, established under sub-section (1)
of section 4 of the Consumer Protection
Act, 1986 (68 of 1986), for promotion and
protection of rights of consumers;
(d) 'Committee' means the Committee
constituted under sub-rule (4);
(e) 'consumer' has the same meaning as
assigne

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rule 81)
Final Return
1. GSTIN
2. Legal name
3. Trade Name, if any
4. Address for future correspondence.
5. Effective date of cancellation of registration
(Date of closure of business or the date from which
registration is to be cancelled)
6. Reference number of cancellation order
7. Date of cancellation order
8. Details of inputs held in stock, inputs contained in semi-finished or finished goods held in stock,
and capital goods/plant and machinery on which input tax credit is required to be reversed and paid
back to Government.
Sr.
N
GST
Invoice/Bi Description
11 of Entry
of inputs
Unit
Quantit
0.
IN
held in
y
No. date stock, inputs
Code
contained in
(UQC)
semi-
Qty Value
(As
adjusted
by debit
/ credit
note)
Input tax credit/
Tax payable (whichever is higher)
(Rs.)
Central State Integrated Cess
tax
tax
tax
finished or
finished
goods held
in stock and
capital
goods/plant
and
machinery
1
2
3
4
5
6
8 (a) Inputs held in stock (where invoice is available)
DT:/Final Rules/Rules (Fourth Amen

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Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to
Page 8 of 10
DT:/Final Rules/Rules (Fourth Amendment)(19-04-2018) (Eng)
لله
the best of my knowledge and belief and nothing has been concealed there from.
Signature of authorized signatory
Name
Designation/Status
Instructions:
Date dd/mm/yyyy
1. This form is not required to be filed by taxpayers or persons who are registered as :-
(i) Input Service Distributors;
(ii) Persons paying tax under section 10;
(iii) Non-resident taxable person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at source under section 52.
2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of
capital goods/plant and machinery on which input tax credit has been availed.
3. Following points need to be taken care of while providing details of stock at Sl. No.8:
(i)
(ii)
where the tax invoices rela

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M/s Motherson Automotive Technologies & Engineering Ltd., Sumi Motherson Innovative Engineering Ltd. & Motherson Sumi Electric Wires Versus Commissioner of Central Excise & CGST, Noida
Central Excise
2018 (7) TMI 1202 – CESTAT ALLAHABAD – TMI
CESTAT ALLAHABAD – AT
Dated:- 10-5-2018
APPEAL No. E/70291-70297/2018-EX[SM] – A/71067-71073/2018-SM[BR]
Central Excise
Mr. Anil G. Shakkarwar, Member (Technical)
Shri Hrishikesh, Advocate, for Appellant
Shri Pawan Kumar Singh, Superintendent (AR), for Respondent
ORDER
Per: Anil G. Shakkarwar
The above stated seven appeals are taken together for decision since these are arising out of common impugned Order-in-Appeal No. NOIDA-EXCUS-001-APP-1444 to 1450-17-18 dated 30/11/2017 passed by Commissioner, Central Tax (Appeals), Noida.
2. The brief facts of the case are that there are three appellants i.e. (i) M/s Motherson Automotive Technologies & Engineering Ltd. (MATEL) were engaged in the manufacture of Plastic Injection

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72,067/-, Rs. 1,24,695/- & Rs. 2,91,389/- to SMIEL & Rs. 3,36,890/- to MSEW. The said Show Cause Notices were adjudicated through Orders-in-Original, wherein the Original Authority has allowed the said credit through Orders-in-Original as follows: OIO No. 02 dated 21/04/2016, OIO No. 10 dated 26/04/2016, OIO No. 11 dated 26/04/2016, OIO NO. 04 dated 21/04/2016, OIO No. 03 dated 21/04/2016, OIO NO. 01 dated 21/04/2016 & OIO No. 05 dated 21/04/2016. Aggrieved by the said orders, Revenue preferred appeal before Commissioner (Appeals). In the grounds of appeal, Revenue had contended that it was held by Hon'ble High Court of Calcutta in the case of Peico Electronics & Electricals Ltd. Versus Commissioner of Income Tax reported at 201 ITR 477 (Calcutta) that even if a factory has maintained a canteen, it cannot be said that it is an integral part of manufacture or production carried on by the assessee. The ld. Commissioner (Appeals) appreciated the contention of the Revenue and held that the

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edabad-I Versus Ferromatik Milacron India Ltd. reported at 2011 (21) S.T.R. 8 (Gujarat). He has submitted that the Hon'ble Gujarat High Court in the said case in Para 6 of their judgment have held that Canteen Services which are indispensable in relation to manufacture of the final products would certainly fall within the ambit of input service as defined under Rules. He further relied on ruling of Hon'ble Allahabad High Court in the case of Commissioner of Central Excise Versus HCL Technologies reported at 215 (37) S.T.R. 716 (Allahabad), wherein the Hon'ble High Court of Allahabad has relied on ruling of Hon'ble Gujarat High Court in the case of Commissioner of Central Excise, Ahmedabad-I Versus Ferromatik Milacron India Ltd. (supra) and held that Cenvat credit in respect of Outdoor Catering Service was admissible.
4. Heard the ld. A. R. for Revenue, who has relied on the impugned Order-in-Appeal.
5. Having considered the rival contentions and on perusal of the facts on record, I f

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Commissioner of CGST & C. Ex, Howrah Versus M/s. Jupiter Alloys & Steel (India) Ltd.
Central Excise
2018 (12) TMI 775 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 10-5-2018
Appeal No. E/77119/2017, CO-75258/2018 – FO/76566/2018
Central Excise
Shri P.K. Choudhary, Member (Judicial)
Shri D. Halder, AC(AR) for the Appellant (s)
Shri Anjan Dasgupta, Advocate for the Respondent (s)
ORDER
Per Shri P.K. Choudhary
1. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of M.S. Round, CMS Crossing, Bogie, Coupler Body/Set, Back Stop, Draft Gear etc. classifiable under Chapter 72,73 & 86 of the First Schedule to the Central Excise Tariff Act, 1985. Show Cause Notice dated 16.11.2016 was issued alleging removal of finished products from the factory without payment of central excise duty. The Adjudicating Authority confirmed the demand of Rs. 16,59,067/- alongwith interest and also imposed equal penalty. On appeal, the firs

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before intervention of the department. I observe that the first appellate authority has discussed the issue in details. The relevant portions of the impugned order are reproduced for the sake of appreciation of the facts and law on the point:
“14. In view of the above, I am of the considerate opinion that the Chartered Accountant's Certificate should have been given due cognizance to display the application of judicious nature of mind by the lower authority during the course of appreciating the factual matrix of the instant case.
15. It obviously follows from the above discussions that in absence of any of the excluding elements as specified in subsection (1) of Section 11A of the Central Excise Act, 1944, the appellant would definitely qualify for being given the benefit of sub-section (2) of Section 11A provided they have abided by the provisions of sub-section (1)(b) and subsection (2) of Section 11A of the said Act in such a way that it does not attract the provisions of sub-se

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12 which had been submitted by them to the Department on 09.06.2011, 10.07.2012 and 10.08.2012 respectively. All such payments of duty had been done before issuance of the impugned Show Cause Notice dated 16.11.2016. In addition, they have also paid the interest involved in this case and totaling to Rs. 9,93,447/- vide e-Challan Nos. 00274 dated 26.12.2014, 00069 dated 23.08.2014 and 00211 dated 30.08.2013, which too had been paid before issuance of the impugned Show Cause Notice dated 16.11.2016 was served on them. Such reversal of credit on the basis of their own ascertainment and payment of interest involved thereon, before the issuance of relevant Show Cause Notice, is in agreement with the provisions of sub-section (1)(b)(i) of Section 11A of the Central Excise Act, 1944.
17. I also find that the appellant had duly informed about such payment of duty and interest to the Department vide their letter dated 06.01.2015, which again is in agreement with the provisions of sub-section

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M/s Lexmark International (India) Pvt. Ltd. Versus Commr. of CGST & Central Excise, Kolkata North
Service Tax
2018 (12) TMI 859 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 10-5-2018
S.T. Appeal No.75549-75551/2018 – FO/76547-76549/2018
Service Tax
SHRI P. K. CHOUDHARY, JUDICIAL MEMBER
Shri S. P. Majumder, Adv. for the Appellant (s)
Shri K. Choudhary, Supdt.(A.R.) for the Revenue
ORDER
Per Shri P. K. Choudhary :
The present appeals have been filed by the appellants against the Orders-in-Appeal Nos.297,296 & 299/S.Tax I/Kol/2017 all dated 31.10.2017 passed by Commr. of CGST & Central Excise (Appeals I), Kolkata, whereby he has upheld the respective Orders-in-Original and rejected the Appeals there against filed by the appellant.
2. Briefly stated the facts of the case are that the appellants are engaged in exporting taxable output service namely, 'Information Technology Software Service'. For providing the service, exported outside the country, the a

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relationship or nexus
It is wrong to hold that Chartered Accountants Service used has no relationship or nexus in providing the exported output service. Refund has been allowed for the subsequent period vide Order-in-Original No. 19/REFUND/BDN/CGST&CX/ KOL-NORTH/17-18 dated 13-02-2018 and Order-in- Original No. 33/REFUND/STI/ ND/KOL/17-18 dated 13-05-2017.
2.
American Chamber of Commerce in India
Membership of Club
Rs.8,652/- (ST/75551/18)
Meant for individual's membership
It is the corporate club membership. Eligible input service. Refer 2016 (44) STR 129 (Tri.-Hyd.) – Xilinx India Technology Services; 2013 (31) STR 68 (Tri.-Del.) – BCH Electric Ltd. vs. CCE, Delhi-IV; 2017 (4) GSTL 188 (Tri.- Hyd.) – Vinayak Steels Ltd. vs. CCE,C&ST, Hyderabad-II
3.
AMP & Company DHL Express (India) Pvt. Ltd. Fedex Express Transportation and Supply Chain Service
Courier Service
Rs.2,812.86
No Relationship or nexus
Refund has been allowed for the subsequent period vide Order-in-Original

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on Services India Pvt. Ltd.
Internet Communication (ST/75549/18)
Rs.1,01,186/-
Invoice issued for other business premises
From the invoice placed at page 42 & 43 of the Appeal No. ST/75549/2018, it appears that Invoice for the Kolkata business premises.
8.
DLF Info City Developers (Kolkata) Ltd. (ST/75549/18)
Renting of Immovable Property
Rs.10,569/-
No relationship or nexus
Admissible input credit. Held as eligible input service. in 2016 (44) STR 129 (Tri.-Hyd.) – Xilinx India Technology Services (P) Ltd. vs. CCE&ST, Hyderabad-IV; Refund has been allowed for the subsequent period vide Order-in-Original No. 19/REFUND/BDN/ CGST&CX/KOL-NORTH/ 17-18 dated 13-02-2018 and Order-in-Original No. 33/REFUND/ STI/ ND/KOL/17-18 dated 13-05-2017.
9.
Kochar & Co. (ST/75550/18)
Legal Consultancy Service
Rs.1,774/-
Service Tax Rs. 6/- on out of pocket expenses Rs. 50/- held as inadmissible, but has disallowed entire amount of Rs. 1,774/-
Eligible input service. Rs. 6/- has been sought

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son Credit has to be allowed since eligible input service.
 
14.
Info Edge India Ltd.
Manpower Recruitment or Supply Agency's
Rs.26,080/- (ST/75550/18)
No reason
Credit has to be allowed since eligible input service.
15.
Praxis Softech Solutions Pvt. Ltd.
Manpower Recruitment or Supply Agency's Service
Rs.9,413.20 (ST/75551/18)
Credit taken on Debit Note
Credit taken on Debit Note cannot be denied. Refer 2014 (34) STR 66 (Tri.- Ahmd.) – CCE&C, Daman vs. Jalaram Plastic Pack
16.
Praxis Softech Solutions Pvt. Ltd.
Manpower Recruitment or Supply Agency's Service
Rs.57,775.80 (ST/75550/18)
Invoice unsigned
Computer generated invoice and thus not signed. Once service tax has been paid on the basis of such invoices without any objection at the end of the service provider this cannot be the ground for denying refund. Moreover, once credit towards input service has been allowed to be taken without any objection from the side of the Department, it is not permissible to h

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ithout description
The nature of service is clear from the Invoice itself (Sample invoice at page 49 of the appeal against the appeal Order No.297/STI/ Kol/2017dated 31-10-2017)
20.
Unicom Training & Seminars Pvt. Ltd. (ST/75549/18)
Commercial Training and Coaching
Rs.35,208/-
No relationship or nexus
Workshop for training program conducted for “Cloud Computing Using AWS”, a software. The training is included in the definition of 'input service' under Rule 2(l) of Cenvat Rules.
21.
e Dommen Systems Pvt. Ltd. (ST/75549/18)
Commercial Training and Coaching
Rs.9,556/-
No relationship or nexus
Training fees charged for two days program conducted for software technology. The training is included in the definition of 'input service' under Rule 2(l) of Cenvat Rules.
4.1 The ld.Counsel appearing on behalf of the appellants submitted that as per the series of decisions once credit towards input service has been allowed to be taken without any objection from the side of the Departm

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e same requires quasi-judicial process involving issuance of SCN followed by a speaking order: CESTAT.
(ii) 2017 (51) S.T.R. 467 (Bom.)-GENERAL MILLS INDIA PVT. LTD. vs. UNION OF INDIA
“4. On earlier occasions the Deputy Commissioner Service Tax, Division-VI, Mumbai-II and who has passed the impugned order Mr. S.P. Pradhan has been pulled up by this Court. He had not implemented and carried out the orders and directions of this Court which were specific and clear. We do not see how the approach of the officer in this case can be countenanced even in the present matter. When he is aware of the requirement of giving a personal hearing before a adverse order is passed, then, the impugned order shows either a uncalled for or undue enthusiasm which could safely be termed as arrogance as well. We do not approve of such a hasty course and, therefore, proceed to quash and set aside the impugned order. The refund claim of the petitioners shall be now decided in accordance with law meaning th

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04 read with the provisions of Notification No.27/2012 CE (NT) dated 18.06.2012. The present dispute is on disallowance of such refund claim under various heads on the ground of lack of nexus/co-relation between the input service and the out-put service. I find that in the present case, some of the input services do not qualify the definition of input services in terms of Rule 2 (e) of the Cenvat Credit Rules, 2004. I find that the Tribunal in various decisions has consistently held that there cannot be two different yardsticks, one for permitting credit and the other for eligibility for granting rebate. Whatever credit has been permitted to be taken, the same are permitted to be utilized and when the same is not possible, there is provision for grant of refund or rebate. Without questioning the credit taken, the eligibility to rebate cannot be questioned. I find that in some cases, the Cenvat Credit has been disallowed on the ground that the invoices are un-signed, but it is not in di

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NCCD will be charged on Assessable value or on duty or MRP of Tobacco products
Query (Issue) Started By: – ramappa Nagappa Dated:- 9-5-2018 Last Reply Date:- 16-6-2018 Goods and Services Tax – GST
Got 7 Replies
GST
whether NCCD will be charged on Assessable value or on duty or MRP of Tobacco products
Reply By KASTURI SETHI:
The Reply:
Assessable value is to be arrived at after deducting the percentage of abatement from MRP. On that value NCCD will be computed.
Reply By YAGAY and SUN:
The Reply:
Abatement rate runs from a range 50% -55% for tobacco products depending on the classification and containing the pertcentage of tobacco in particulars product.
Reply By KASTURI SETHI:
The Reply:
Section 4A of Central Excise Act is

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Adjusted Total Turnover for ITC refund calculation
Query (Issue) Started By: – Narendra Soni Dated:- 9-5-2018 Last Reply Date:- 10-5-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Kindly suggest, whether sale value of below mentioned items will be included in" Adjusted Total turnover" for claiming refund of ITC accumulated on export of goods/services under Bond/LUT, in its formula:-
1.Sale of MEIS (Duty credit scrip issued by DGFT as incentive on export) on which GST rate is 0% (NIL rated)
2.Sale of Waste & Scrap of fire woods on which GST rate is 0% (NIL rated).
Kindly suggest at the earliest.
Reply By YAGAY and SUN:
The Reply:
In our view there is no such need as first point relate to post export activity

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Records to be mentioned in GSTR1
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 9-5-2018 Last Reply Date:- 13-5-2018 Goods and Services Tax – GST
Got 5 Replies
GST
As per GST Act, we have to mention all record kept i.e. Challon Number in GSTR1.
In our case we have not mentioned any challon number under Material supply under warranty , Inter Unit Transfer, Returnable Goods in particular month.
Since our GSTR1 for Mar-18 is due can we mention altogether challon number i.e. (July-17 to Mar-18) in Month of Mar-18.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
If there is supply you have to mention invoice number. In my view it cannot altogether be mentioned
Reply By SANJEEV JADHAV:
The Reply:
Dear Sir, GST is the n

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GST CLAIM UNDER BILL TO SHIP TO CONCEPT
Query (Issue) Started By: – Senthilkumar R Dated:- 9-5-2018 Last Reply Date:- 10-5-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Sir,
One machine purchased from karnadaka to tamilnadu in bill to and ship to concept.
billing address pay the payment and utilised the IGST amount. But supplier passing the tax
amount, to shipping address. How to rectify the problem.
Reply By YAGAY and SUN:
The Reply:
Through issuance of revised invoice you may rectify this problem.
Reply By Senthilkumar R:
The Reply:
These transactions was completed in Jul17. Now how to rectify.
billing address claiming the IGST
shipping address not utilised the IGST
Supplier passing IGST to shipping address.

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Eligibility for ITC for goods at transporter warehouse
Query (Issue) Started By: – Shrenik Bhura Dated:- 9-5-2018 Last Reply Date:- 9-5-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Sequence of events:
A. Goods are billed to us my manufacturer based in state A.
B. Handed over to GST registered transporter to transport to us in state B.
C. Payment is made by us before receipt of goods in almost all cases.
D. Transporter fills part B for e-waybill generation and dispatches goods from state A to state B which are more than 1000 km apart.
E. Transporter bills us for transportation on a monthly basis and we make the payment and also pay a 5% GST as RCM with our monthly 3B.
F. Goods are kept in most cases at transporters

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n the validity of the e-waybill?
3. If the answer to 1. is G, then what is the maximum period that we can stretch to avail the ITC?
Reply By MUKUND THAKKAR:
The Reply:
G. Goods are shifted to our warehouses or shop on a periodic basis in the next 2-3 months and at times even 5-6 months based on demand. All our warehouses are in state B itself and have been listed in additional places of business.
Goods kept at the transporter warehouse :- if such transporter place if you had listed in additional place & additional place meet all condition as per GST rules then you are eligable to take ITC after receiving the goods at transporter place ( your additional place).
E-way Bill Validity as per my point of view will be not effected.if Bill to

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SERVICES PROVIDED TO EDUCATIONAL INSTITUTES
Query (Issue) Started By: – Pankaj Aggarwal Dated:- 9-5-2018 Last Reply Date:- 9-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
Whether taxi services for transportation of faculty or staff provided to educational institute i.e. university is exempted from GST or not?
Reply By Alkesh Jani:
The Reply:
Sir,
In terms of Sl.No.66 (b) of Notification No. 12/2017 -CT (Rates) dated 28th June, 2017, Services provided to educational institute is exempted but this exemption shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent.
In your case, educatio

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Input Tax Credit Eligibility for Cash Carry Vans Disputed, Referred to Appellate Authority for Resolution.
Case-Laws
GST
Input tax credit on motor vehicle – cash carry vans – used for cash management business – As the Members of the Advance Ruling Authority differ in respect of this question as raised by the applicant, appropriate reference is made to the Appellate Authority for Advance Ruling for hearing and decision on this question – AAR
TMI Updates – Highlights, quick notes, mar

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Scrap Vehicle Disposal Classified as 'Supply' for Business; Subject to GST Under Current Regulations.
Case-Laws
GST
Scope of Supply – disposal of the scrap vehicles – supply of such motor veh

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Teaching Class XI-XII Science and Exam Coaching Subject to 18% GST (9% CGST + 9% SGST.
Case-Laws
GST
Levy of GST – providing the service of teaching to the students of Class Xlth and Xllth sc

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Reinstatement charges for road excavation tied to electric supply maintenance are taxable under GST, per AAR ruling.
Case-Laws
GST
Levy of GST – reinstatement charges paid to Municipal Author

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Caesarstone Classified Under HSN Code 6810, Not Chapter 25 or Heading 2506, in Import Case Decision.
Case-Laws
GST
Classification of Caesarstone – an article made from artificial stone – same

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M/s. Qube Cinema Technologies Pvt. Ltd. Versus GST & CCE, Chennai North
Service Tax
2018 (5) TMI 887 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 9-5-2018
ST/42268 – 42270/2017 – Final Order No. 41457-41459/2018
Service Tax
Hon'ble Ms. Sulekha Beevi, Member ( Judicial ) And Hon'ble Shri Madhu Mohan Damodhar, Member ( Technical )
Shri G. Mani, Advocate, for the appellant
Shri B. Balamurugan, AC (AR) for the respondent
ORDER
Per Bench
The issue involved in all these appeals being the same, they are heard together and disposed by this common order.
2. The appellants namely M/s. Qube Cinema Technologies Pvt. Ltd. (formerly known as M/s. Real Image Media Technologies Pvt. Ltd.) are aggrieved by the confirmation of service tax under the heading 'Supply of Tangible Goods'. The appellants are engaged in supply, installation and operation of digital camera equipment having Qube digital technology to various theatre owners on 'right to use' basis through an agree

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same. Hence the appellants are now before the Tribunal.
3. On behalf of the appellants, the Ld. Counsel, Shri G. Mani appeared and argued the matter. He submitted that for the very same activity in the appellant's own case, the Tribunal vide Final Order No. 43368 – 43369/2017 dated 14.12.2017, has set aside the demand to hold that the activity is not subject to levy of service tax under the category of 'Supply of tangible goods' service. The activity subjected to levy of service tax in the said final order is prior to the periods involved in these appeals. That before July, 2012 the department had demanded the service tax under supply of tangible goods service. After July, 2012 the definition of service was newly introduced in Section 65 B (44). Section 65 B (51) provided that taxable service means any service on which service tax is liable under Section 66 N. The department has sought to levy service tax alleging that the activity falls under sub-clause (f) of Section 66 E – declare

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served in the above stated final order as under:-
“8.1 The issue that comes up for appellate decision is whether the activities of supply of equipment would fall within the ambit of supply of tangible goods or not. In the present case, the appellants contend that the transaction would not fall within the supply of tangible goods for the reason that the appellant has transferred possession as well as effective control of the equipment.
8.2 The definition of supply of tangible goods is as follows:-
“Taxable services means any service provided or to be provided to any person, by any other person in relation to supply of tangible goods including machinery, equipment and appliances for use, without transferring right of possession and the effective control of such machinery, equipment and appliances‟
From the above definition, when there is supply of use of equipment without transferring right of possession and effective control of the equipment, the same would fall within the

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goods, but it is the right to use property in goods; (ii) Article 366(29A)(d) read with the latter part of the clause (29A) which uses the words, “and such transfer, delivery or supply”, would show that the tax is not on the delivery of the goods used, but on the transfer of the right to use goods regardless of when or whether the goods are delivered for use subject to the condition that the goods should be in existence for use; (iii) in the transaction for the transfer of the right to use goods, delivery of goods is not a condition precedent, but the delivery of goods may be one of the elements of the transaction; (iv) the effective or general control does not mean always physical control and, even if the manner, method, modalities and the time of the use of goods is decided by the lessee or the customer, it would be under the effective or general control over the goods; and (v) the approvals, concessions, licences and permits in relation to goods would also be available to the user o

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being a deemed sale under clause 29 A of the article 366 of the Constitution. The sub-clause (f) of Section 66 E (declared services) refers to transfer of goods by way of hiring, leasing, licensing or in any such manner without transfer of right to use such goods. Whereas, in the present case the supply of goods involves transfer of right of possession and effective control on such goods and therefore would fall under the category of deemed sale. For better appreciation the relevant provisions of Section 65 (B) (44) after July 2012 is reproduced as under:-
“(44) “service” means any activity carried out by a person for another for consideration, and includes a declared service, but shall not include-
(a) an activity which constitutes merely,-
(i) a transfer of title in goods or immovable property, by way of sale, gift or in any other manner; or
(ii) such transfer, delivery or supply of any goods which is deemed to be a sale within the meaning of clause (29A) of Article 366 of

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M/s Modern Traders Versus State Of UP And 2 Others
GST
2018 (5) TMI 1030 – ALLAHABAD HIGH COURT – 2018 (14) G. S. T. L. 184 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 9-5-2018
Writ Tax No. 763 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ.
For the Petitioner : Nishant Mishra
For the Respondent : C.S.C.
ORDER
Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri Jagdish Mishra, learned standing counsel.
The instant writ petition has been filed by the petitioner by which the petitioner has sought the following relief :
“A. Issue a writ, order or direction in the nature of certiorari quashing the impugned seizure order and consequential order under Section 129(3) (Annexure 1 and 2) passed y respondent no.3 on the same i.e. 5.5.2018.
B. Issue a writ, order or direction in the nature of mandamus commanding respondent no.3 and his agents, to release the Vehicle No. UP13AT-1153, without insisting for deposit of any amount of

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accompanied with E-way bill. The respondent no.3 has proceeded for inspection/physical verification of the goods and for the same he has issued verification report in part-A and part-B on 5.5.2018 itself wherein no time has been mentioned. When the proprietor of the petitioner's firm has received the information about interception of the vehicle, he has immediately generated E-way bill on 5.5.2018 at 11.55 a.m. and tried to contact the respondent no.3, however, he was informed that the respondent no.3 will be available after 2 p.m. and thereafter at 2.30 p.m. the aforesaid E-way bill was furnished.
The submission of the learned counsel for the petitioner is that though the petitioner has furnished the E-way bill before the respondent no.3 prior to the seizure proceedings and seizure order, but the respondent no.3 has passed the seizure order. Again without mentioning the time of passing the seizure order a consequential notice under Section 129(3) of the UPGST Act (hereinafter ref

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a seizure order and consequential penalty order has been passed. Counsel for the petitioner has submitted that once E-way bill was generated after interception of the goods, but before seizure order is passed, then the goods cannot be seized as is held by this Court in the case of Axpress Logistics India Pvt. Ltd. (supra). Counsel for the petitioner has also relied upon the circular dated 13.4.2018 issued by the Central Board of Direct Tax and Custom distinguish between interception and detention and hence in the instant case since the petitioner has furnished the E-way bill prior to detention and seizure of goods, no seizure order can legally be passed nor penalty can be asked.
We have heard learned counsel for the parties and perused the documents enclosed along with the writ petition.
We find substance in the submission of the learned counsel for the petitioner that while issuing the interception memo the respondent no.3 has mentioned the time being 1.30 a.m. on 5.5.2018 and direc

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