Author: admin_gst

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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February 2018 GST Revenue Hits Rs. 85,174 Crore: Breakdown Includes CGST, SGST, IGST, and Compensation Cess.
News
GST
GST revenue collections for February 2018 (received in February/March upt

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Reverse charge Mechanism
Query (Issue) Started By: – Ravikumar Doddi Dated:- 27-3-2018 Last Reply Date:- 15-4-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear sir,
In a Rice Mill, they procure paddy in a Private Lorry, are they liable to pay RCM on freight paid on paddy which is a agricultural produce exempt from GST and is there any exemption of GST under RCM on freight charges paid to Private Lorry owners.
Reply By Ganeshan Kalyani:
The Reply:
in my view gst is exempt o

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GST revenue collections for February 2018 (received in February/March upto 26th March) stand at 85,174 crore; 14,945 crore collected as CGST, 20,456 crore collected as SGST; 42,456 crores collected as IGST and 7,317 crores collected as Compensation Cess
GST
Dated:- 27-3-2018

Total Revenue Collection under GST: The last date for filing of GSTR 3B return for the month of February 2018 was 20th March 2018. The total revenue received under GST for the month of February 2018(received in February/March upto 26th March) has been ₹ 85,174 crores.
1.05 crore taxpayers have been registered under GST so far till 25th March, 2018. Out of these, 18.17 lakh are composition dealers which are required to file returns every quarter and

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New Rules for Principals and Auctioneers: Maintain Accurate Books for SGST Compliance in Commodity Auctions.
Circulars
GST – States
Issues in respect of maintenance of books of accounts relat

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Availability of ITC considering Sec 17 (5)
Query (Issue) Started By: – Yatin Bhopi Dated:- 27-3-2018 Last Reply Date:- 27-3-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear expert,
We have received bill for aluminium door and windows and some partition in plant. This expenses are booked and capitalised in Plant and Machinery.
Please let me know whether ITC is available or not after going through Section 17 (5)
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Since alum

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EXPORT CLEARANCE
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 27-3-2018 Last Reply Date:- 3-5-2018 Goods and Services Tax – GST
Got 3 Replies
GST
We have passed shipping bill and ready to clear export consignment on 30th March,2018. But Bill of lading of the same consignment is generated in month of April-18.
In above case can we book our export sales in current year i.e. 2017-18 or next financial year i.e. 2018-19.
Reply By Rajagopalan Ranganathan:
The Reply:
sir,
According to Section 12 (2) of CGST Act, 2017 "the time of supply of goods shall be the earlier of the following dates, namely:-
(a) the date of issue of invoice by the supplier or the last date on which he is required, under sub-section (1) of

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GST Job Work: Registration, Supply Location, and Compliance for Principals and Job Workers Explained.
Circulars
GST
Job Work under GST – Requirement of registration for the principal/ job wor

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IS INDIAN GST INDEED COMPLEX?
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 27-3-2018

India witnessed its biggest ever tax reform in July, 2017 when it migrated to Goods and Services Tax (GST) w.e.f. 1st July, 2017, subsuming therein over a dozen central and state indirect taxes. Given the nature of its federal structure, India followed a dual model of GST with simultaneous levy of Central and State GST. India is not the only country to have GST (or modified form of GST which is nothing but a value added tax).
This was done with multi-slab GST rates so as to take care of heterogeneous of socio-economic profile. So India adopted a four tier GST rates, viz, 5%, 12%, 18% and 28%, besides there being a zero rate, composition rates and compensation cess on specified goods. In certain cases, a fixed levy has been specified (e.g., restaurants, hotels, jewellery etc) and in some cases, payment of GST has been prescribed under reverse charge where recipient has

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ences result not only from the existence of exemptions and special arrangements to meet specific policy objectives, but also from differences of approaches in the definition of the jurisdiction of consumption and therefore of taxation. In addition, there are a number of variations in the application of value added taxes, and other consumption taxes, including different interpretation of the same or similar concepts; different approaches to time of supply and its interaction.
Over 160 countries in the world are currently levying VAT or GST. After India, UAE and other gulf countries have introduced VAT w.e.f. 1st January, 2018. Other nations working towards VAT / GST system include Afghanistan, Bhutan, Micronesia, Palau, Syria etc. Globally, indirect tax rates vary from zero related to as high as thirty percent.
Recently, World Bank made a comment in India Development Report about Indian GST system which is yet to take off properly and is in a nascent stage. Accordingly, Indian Goods a

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t from India, the countries that use four or more GST rates are Italy, Luxembourg, Pakistan and Ghana. According to the World Bank's biannual India Development Update report, most countries in the world have a single rate of GST on other hand, 49 countries use a single rate, 28 use two rates and only five countries including India use four rates.
Not only this, it is not just the tax rates that distinguish India's GST system from the rest of the world. The fiscal threshold for businesses to fall under the full GST impact in India is also the highest among all comparable countries.
It is an admitted fact that there is increased administrative tax compliance burden on firms and a locking-up of working capital due to slow tax refund processing. High compliance costs are also arising because the prevalence of multiple tax rates implies a need to classify inputs and outputs based on the applicable tax rate. Along with the need to apply the correct rate, firms are required to match

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abilize and settle down. This again needs to be discounted as theory is always far away from practice and economist's perception may not always hold good. If what he says comes true, it is also a reflection on all implementation agencies including the Government itself.
GST in ultimate analysis is likely to have positive impact on India's economic growth and businesses, adding to tax GDP ratio, revenue, cost effectiveness, business efficiency and quality of life. But not overnight, over a period. GST is only a beginning and not an end in itself. It is a continuous process and as such only in work- in-progress stage. However, drawing actively from user-feedback, the government has been very alert to implementation challenges and continues to take steps to make GST compliance more simple and efficient.
Despite the initial hiccups, the introduction of GST is having a far-reaching impact on reducing tax-related barriers to trade barriers, which is one of the primary goals of the

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The Himachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2018.
EXN-F(10)-14/2018-14/2018-State Tax Dated:- 27-3-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
No. EXN-F(10)-14/2018 Dated: Shimla-2 the 27th March, 2018
Notification No. 14/2018-State Tax
In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh hereby makes the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely: –
1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Himachal Pradesh Goods and Services Tax Rules, 2017,-
(i) in rule 45, in sub-rule (1), af

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vided that”, the letter “a” shall be inserted;
(iii) for rule 125, the following rule shall be substituted, namely:-
“125. Secretary to the Authority.- An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority.”;
(iv) in rule 127, in clause (iv), after the words “to furnish a performance report to the Council by the tenth”, the word “day” shall be inserted;
(v) in rule 129, in sub-rule (6), for the words “as allowed by the Standing Committee”, the words “as may be allowed by the Authority” shall be substituted;
(vi) in rule 133, after sub-rule (3), the following sub-rules may be inserted, namely:-
“(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section 171 or these rules, but the Authority is of the opinion that further investigation or inquiry is called for

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of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.”;
(ix), after rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:-
“Explanation. – For the purposes of this Chapter, the expressions 'transported by railways', 'transportation of goods by railways', 'transport of goods by rail' and 'movement of goods by rail' does not include cases where leasing of parcel space by Railways takes place.”.
By order
Jagdish Chander Sharma
Principal Secretary (E&T) to the
Government of Himachal Pradesh
Note: – The principal rules were published in the official Gazette of Himachal Pradesh on 29th June, 2017, vide notification No. EXN-F(10)-13/2017 dated 27th June, 2018 and last amended vide notification No. 12/2018-State Tax, dated 22nd March, 2018, published in the Official Gazette of Himachal Pradesh on 24th March, 2018 vide number EXN-F(10)-14/2018, dated 22nd March, 2018 .
No

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Last date for filing of return in FORM GSTR-3B
EXN-F(10)-14/2018-16/2018-State Tax Dated:- 27-3-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
No.EXN-F(10)-14/2018 Dated: Shimla-2 the 27th March, 2018
Notification No. 16/2018-State Tax
In exercise of the powers conferred by section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Himachal Pradesh Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as sp

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Andhra Pradesh Goods and Services Tax (Sixteenth Amendment) Rules, 2018.
G.O.Ms.No.138 Dated:- 27-3-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
[G.O.Ms.No.138, Revenue (Commercial Taxes-II), 27th March, 2018.]
NOTIFICATION
In exercise of the powers conferred by Section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 Of 2017), the Government hereby makes the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017 issued in G.O.Ms.No.227, Revenue (CT-II) Dept., Dated 22nd June, 2017 as subsequently amended, namely:-
(1) These rules may be called the Andhra Pradesh Goods and Services Tax (Sixteenth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the Government may, by notification in the Andhra Pradesh Gazette, appoint.
2. In the Andhra Pradesh Go

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

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ned 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

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a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case 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 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 furnish

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tion in Part A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part B of FORM GST EWB-01 for further movement of the consignment:
Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case 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 co

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hat when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B:
Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the count

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ation 1.-For the purposes of this rule, the “relevant date” shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill.
Explanation 2.- For the purposes of this rule, the expression “Over Dimensional Cargo” shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988).
(11) The details of the e-way bill generated under this rule shall be made available to the-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or
(b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished

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s 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 within such areas in the state and for values not exceeding such amount as the Chief Commissioner of state Tax, in consultation with the Principal Chief Commissioner/ Chief Commissioner of Central Tax, may subject to the conditions that may be specified, notify;
(e) where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to G.O.Ms.No.582, Revenue (Commercial Taxes-II), Dt. 12th December, 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) where the supply of goods being transported is treated as no supply under Schedule Ill of the

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nsported; and
(n) where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.
Explanation. – The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be.
ANNEXURE
(See rule 138 (14)]
S.No.
Description of Goods
(1)
(2)
1.
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 clad with precious metal (Chapter 71)
5.
Jewellery, gold

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INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
(4) The Chief 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 Chief 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 invoice or bill of supply or bill of en

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f 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 Chief 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 information relating

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or Bhutan 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 Al or, as the case may be, A.3.
7. Reason for Transportation shall be chosen from one of the following:-
Code
Description

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rated tax
Central tax
State or Union Territory tax
Cess
Penalty payable
Integrated tax
Central tax
State or UT tax
Cess
Details of Notice
Date
Number
Summary of findings
FORM GST EWB-04
(See rule138D)
Report of detention
E-Way Bill Number
Approximate Location of detention
Period of detention
Name of Officer in-charge
(if known)
Date
Time
FORM GST INV – 1
(See rule 138A)
Generation of Invoice Reference Number
IRN:
Date:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
Serial No. of Invoice
Date of Invoice
Details of Recipient (Billed to)
Details of Consignee (Shipped to)
GSTIN or UIN, if 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
Sr.No.
Description of Goods
HSN
Qty.
Unit
Price (per unit)
Total value
Dis

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GST Inward Permit under GST
07/2018-GST Dated:- 27-3-2018 Assam SGST
GST – States
GOVERNMENT OF ASSAM
OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM
KAR BHAWAN, DISPUR, GUWAHATI-6
CIRCULAR No. 07/2018-GST
Dated Dispur, the 27th March, 2018.
Subject: Reg.
No. CT/GST-1S/2017/76.- As per Government Notification No. FTX.56/2017/39 dated 12-07-2017, a new electronic system was introduced on and from 07-07-2017 for issuance of GST Inward Permit and GST Outward Permit under the Assam Goods and Services Act, 2017, for importation and transportation of taxable goods into the State and for inter-State supply of taxable goods from Assam to outside the State.
Subsequently, the provision of rule 138 of the Assam Goods and Services Rules

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hall continue till midnight of 31-03-2018 with the following conditions: –
1. Generation of GST Inward Permit and GST Outward Permit shall Stop at midnight of 31-03-2018;
2. All allotted and generated GST Inward Permit and GST Outward Permit which remain unutilised shall become invalid w.e.f. 01-04-2018 and shall be cancelled by system;
3. GST Inward Permit and GST Outward Permit generated shall be valid till midnight of 31-03-2018. As new e-way bill for inter-State movement shall come into force from 01-04-2018, registered and unregistered persons are advised to generate e-Way Bill which is operational since 16-01-2017 in the portal www.ewaybill.nic.in on trial basis till midnight of 31-03-2018, in order to avoid inconvenience for the g

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The Jammu and Kashmir Goods and Services Tax Rules, 2017.
SRO 144 Dated:- 27-3-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 27th March, 2018
SRO 144 In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government hereby makes the following amendments in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:-
(i) with effect from the date of publication of this notification in the Central Gazette, in rule 117, in sub-rule (4), in clause (b), for sub-clause (iii), the following shall be substituted, namely:-
“(iii) The registered person availing of this scheme and having furnished the details of stock held by him in accordance with the provisions of clause (b) of sub-rule (2), submits a statement in FORM GST TRAN 2 by 31st March 201

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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 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 located in any other State or Union Territory, the e-way bill shall be generated either by the principal or value of the consignment.
Explanation 1. For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it

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er 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 the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01:
Provided that where the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:
Provided that the registered person

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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 of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5).
(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
(5) Where the goods are transferred from one conveyance to another, the consignor or the recipient, who has provided information in Part A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in Part B of FORM GST EWB-01 :
Provided that where the goods are transported for a distance of upto fifty kilometers with

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he conveyance is more than fifty thousand rupees, the transporter, except in case of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods :
Provided that where the goods to be transported are supplied through an e-commerce operator or a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency.
(8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing the details in FORM GSTR-1 :
Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be inform

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pto 100 km.
One day in cases other than Over Dimensional Cargo
2.
For every 100 km. or part thereof thereafter
One additional day other than over dimensional Cargo
3.
Upto 20 km
One day in case of Over Dimensional Cargo
4.
For every 20 km. or part thereof thereafter
One additional day in case of Over Dimensional Cargo:
Provided that the Commissioner may, on the recommendations of the Council, by notification, extend the validity period of an e-way bill for certain categories of goods as may be specified therein :
Provided further that where, under circumstances of an exceptional nature, including trans-shipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B of FORM GST EWB-01, if required.
Explanation 1. For the purposes of this rule, the “relevant date” shall mean the date on which the e-way bill has been generated and the period of validity shall be counted

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consign him on the common portal, or the time of delivery of goods whichever is earlier, it shall be deemed that he has accepted the said details.
(13) “The e-way bill generated under this rule or under rule 138 of the Central Goods and Services Tax Rules or the Goods and Services Tax Rules of any State or Union Territory shall be valid in the State”.
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
(d) “in respect of movement of such goods and within such areas in the State and for values not exceeding such amount as the Commissioner of the state tax, in consultation with the Principal chief C

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er customs seal ;
(i) where the goods being transported are transit cargo from or to Nepal or Bhutan;
(j) where the goods being transported are exempt from tax under SRO notification No. SRO-GST-07 dated 08th July 2017 issued by Finance Department Government of Jammu and Kashmir as amended time to time and SRO-GST-08(Rate) dated the 21st September, 2017, issued by Finance Department Government of Jammu and Kashmir as amended from time to time;
(k) any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee ;
(l) where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;
(m) where empty cargo containers are being transported ; and
(n) where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said cons

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l carry-
(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b) a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner :
Provided that nothing contained in clause (b) of this sub-rule shall apply in case of movement of goods by rail or by air or vessel.
(2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished

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or electronic form for all inter-State and intra-State movement of goods.
(2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device.
(3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf :
Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.”;
(v) for rule 138C, the following rule shall be substituted, namely:-
“138C. Inspection and verification of goods. (1) A summary report of every inspection of goods in trans

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

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Number
Name of person in-charge of Vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
Whether goods were detained?
If not, date and time of release of Vehicle
Part B
Actual quantity of goods
Actual value of the Goods
Tax payable
Integrated tax
Central tax
State or Union territory tax
Cess
Penalty payable
integrated tax
Central tax
State or Union territory tax
Cess
Details of Notice
Date
Number
Summary of findings
FORM GST EWB-04
(See 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

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re that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status”
(ix) with effect from the date of publication of this notification in the Official Gazette, in FORM GST RFD-01A, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted, namely:-
“DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status”.
Sd/-
(Navin K. Choudhary), IAS
Principal Secretary to Government,
Finance Department.
Dated: 28-03-2

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Prescribes the due dates for filing FORM GSTR-3B for the months of April to June, 2018.
16/2018-State Tax Dated:- 27-3-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 27th March 2018.
NOTIFICATION
No. 16/2018-State Tax.
No. JC (HQ)-1/GST/2018/Noti/Return/ADM-8.-In exercise of the powers conferred by section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereafter in this notification referred to as ” the Act “) read with sub-rule (5) of rule 61 of the Maharashtra Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Maharashtra State, on the recommendations of the Cou

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Last date for filing of return in FORM GSTR-3B
01/2018-State Tax Dated:- 27-3-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NCT OF DELHI
DEPARTMENT OF TRADE AND TAXES
(GST-POLICY BRANCH)
VYAPAR BHAWAN: I.P.ESTATE: NEW DELHI-02
No. F.2 (65)/Policy-GST/2017/1604-15
Dated: 27-03-2018
Notification No. 01/2018-State Tax
(Reference GOI notification no.16/2018-Central Tax)
No.F.2 (65)/Policy-GST/2017.- In exercise of the powers conferred by section 168 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Delhi Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of th

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In Re: M/s. Rod Retail Private Limited
GST
2018 (4) TMI 938 – AUTHORITY FOR ADVANCE RULING , NEW DELHI – 2018 (12) G. S. T. L. 206 (A. A. R. – GST), [2019] 60 G S.T.R. 108 (AAR)
AUTHORITY FOR ADVANCE RULING , NEW DELHI – AAR
Dated:- 27-3-2018
AR No. 01/DAAR/2018 (In Application No: 01/DAAR/2017)
GST
PANKAJ JAIN MEMBER (CENTRE) AND VINAY KUMAR MEMBER (STATE)
Present for the Applicant: Shri Ashok K. Bhardwaj, Advocate
Present for the Revenue (Centre): None
Present for the Revenue (State): Shri Raj Kumar, Assistant Commissioner DGST (Ward-43)
Statement of Facts:
The applicant is in the business of retail sale of sunglasses. The applicant was registered under the Delhi Value Added Tax Act, 2004 and the Central Sales Tax Act, 1956 and now the applicant has migrated to GST regime and its present provisional GST Number is 07AADCR6468R1ZF.
2. The applicant has several retail outlets in Delhi and one such outlet is at Terminal 3 (International Departure), Indira Gand

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ment being Retail and Sunglasses and the brand- “Sunglass Hut”, which is a retail brand of the International group Luxottica.
4. For the purposes of sale from the said outlet, the applicant procures supplies from the Sunglass Hut brand owner M/s Luxottica India Private Limited, Gurgaon, after payment of Integrated Tax (Inter-State Supply form Gurgaon to Delhi) @ 28%
5. The sunglasses procured from the supplier are further supplied by the applicant to the International passengers travelling to outside India against a valid international boarding pass.
6. The applicant supplies goods only to such passengers which have a valid international boarding pass. In few instances, where domestic passengers are travelling to a domestic destination on a transit International flight, no supply to such passengers holding a domestic boarding pass is made by the applicant.
7. Presently, the applicant is charging SGST/CGST on the supply invoice issued to the International passengers. However, the ap

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s of the Applicant:
10. Under the Central Sales Tax Act, 1956 (CST Act), as it existed prior to 1st July, 2017, the export out of India were defined under Section 5(1) of the CST Act and which read as under:
5. When is a sale or purchase of goods said to take place in the course of import or export.-
(1) A sale or purchase of goods shall be deemed to take place in the course of the export of the goods out of the territory of India only if the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have crossed the customs frontiers of India.
(2) A sale or purchase of goods shall be deemed to take place in the course of the import of the goods into the territory of India only if the sale or purchase either occasions such import or is effected by a transfer of documents of title to the goods before the goods have crossed the customs frontiers of India.
(3) Notwithstanding anything contained in sub-section (1), the

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ion, “designated Indian carrier” means any carrier which the Central Government may, by notification in the Official Gazette, specify in this behalf.
11. Under the above provisions of the CST Act, an issue had arisen on the sales made from the Duty Free Shops to the International passengers at the International Airport and the Supreme Court of India in the case of M/s Hotel Ashoka (Indian Tourism Development Corporation Limited) V/s Assistant Commissioner of Commercial Taxes and Another, decided on 03.02.2012 =  2012 (2) TMI 62 – Supreme Court of India expressed a view that such sales are constitutionally exempt from tax under Article 286 of the Constitution of India (being sales in the course of export out of India within the meaning of Section 5(1) of the CST Act). The apex Court in the said decision took note of the fact that Duty Free Shops are located in a Zone which is entered by crossing the customs frontier of India, i.e. they are not within the customs frontiers of India

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nce, ratio of supreme court decision is applicable to the present case as the goods have been supplied beyond the customs frontiers of India and the said area is akin to high seas and hence outside India.
13. The definition of “export of goods” under Section 2(5) of the IGST Act is reproduced below:
“export of goods” with its grammatical variations an cognate expressions, means taking goods out of India to a place outside India.
14. The Section 2(23) of the IGST Act, defines 'zero rated supply' as under:
“zero-rated-supply” shall have the meaning assigned to it in Section 16.
15. The relevant portion of Section 16 of the IGST Act reads as under:
Zero rated supply- (1) “zero rated supply” means any of the following supplies of goods or services or both, namely:-
(a) Export of goods or services or both; or
(b) Supply of goods or services or both to a Special Economic Zone Developer or a Special Economic Zone Unit.
16. The Section 2(4) of the IGST Act also defines 'customs fron

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a (landside of the airport to the airside by crossing the customs and into Security Hold Area – where the outlet is located) and which satisfies the first limb of the definition of the 'export of goods' – taking goods out of India.
When the goods are supplied to the International passengers from the retail outlet against the international boarding pass, the second limb of the definition of 'export of goods' is also satisfied as the boarding pass gives the destination of the passengers to a place outside India.
19. The applicant has requested that supply of sunglasses to the international passengers from its retail outlet at Terminal 3 (International Departure), IGI Airport, New Delhi, is an instance of 'export of goods' and is a zero rated supply under Section 16 of the IGST Act and which means that the applicant has no tax (SGST/CGST) liability on the said transaction of supply under the DGST Act, 2017 or CGST Act, 2017.
Comments of Jurisdictional Officer (SGST):
20. The applicant

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For the purposes of this clause,-
(a) the expression “taxes on the sale or purchase of goods” shall mean taxes on sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce;
(b) the expression “taxes on the consignment of goods” shall mean taxes on the consignment of goods (whether the consignment is to the person making it or to any other person), where such consignment takes place in the course of inter-State trade or commerce
(ii) Article 286(1) before amendment on 08.09.2016:
Restrictions as to imposition of tax on the sale or purchase of goods
(1) No law of a State shall impose, or authorise the imposition of, a tax on the sale or purchase of goods where such sale or purchase takes place-
(a) outside the State; or
(b) in the course of the import of the goods into, or export of the goods out of, the territory of India.
22. Section 5 of the Central State Tax Act, 1956
“When is a sale or purchase

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and was for the purpose of complying with, the agreement or order for or in relation to such export.
(4) The provisions of sub-section (3) shall not apply to any sale or purchase of goods unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the exporter to whom the goods are sold in a prescribed form obtained from the prescribed authority.
(5) Notwithstanding anything contained in sub-section (1), if any designated Indian carrier purchases Aviation Turbine Fuel for the purposess of its international flight, such purchase shall be deemed to take place in the course of the export of goods out of the territory of India.
Explanation.-For the purposes of this sub-section, “designated Indian carrier” means any carrier which the Central Government may, by notification in the Official Gazette, specify in this behalf.
23. Section 2(ab) fo the Central State Tax Act, 1956 “crossing the customs frontiers of I

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or services or both to a Special Economic Zone developer or a Special Economic Zone Unit.
25. The relevant provision of the CGST Act, 2017:
(i) Section 2(56): “India” means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, and the air space above its territory and territorial waters;
26. The relevant provisions of the Customs Act, 1962 are as follows:
(i) Section 2(11): “customs area” means the area of a customs station or a warehouse and includes any area in which imported goods or export goods are ordinarily kept before clearance by Customs Authorities;
(ii) Section 2(18): “export”, with its grammatical variations and cognate expressions, means taking out of India to a place outside India;
(iii) Sectio

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boarding pass from the retail outlet of the applicant which is located in the Security Hold Area of the IGI International Airport, Terminal-3, and which is claimed to be beyond Customs Frontiers of India, should be considered as zero rated supply, being export of goods, or the same should be subjected to GST @ 28%, being presently paid by the applicant.
29. Before the implementation of GST i.e. prior to 01.07.2017, according to the Article 269(1) of the Constitution of India, the tax on sale or purchase of goods in the course of inter-state trade or commerce was levied by Central Government and not by the State Government. Further, under Article 286(1) of the Constitution of India, the State Governments were not authorised to levy tax on sale or purchase of goods in the course of import into, or export of the goods out of, the territory of India. Further, Section 5(1) of Central Sales Tax Act, 1956 defined that a sale or purchase of goods shall be deemed to take place in the course of

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s Act, the said sale transactions had taken place outside India.
31. The abovementioned decision of the Hon'ble Supreme Court does not appear to be applicable in the present case as in the said case, the Hon'ble Supreme Court had interpreted the scope of Section 2(11) of the Customs Act, 1962 under which “Customs area” were defined. No doubt, the duty free shops may be established beyond the Customs Frontiers of India. However, the issue in the present case is whether the said duty free shops are outside India i.e. whether they are “beyond airspace on territorial waters of India”.
32. In the present case, as per Section 2(5) of the IGST Act 2017, export of goods takes place only when goods are taken out to a place outside India. Further, India is defined under Section 2(27) of the Customs Act, 1962 as “India includes the territorial waters of India”. Similarly, under CGST Act 2017, under Section 2(56), India means the territory of India including its territorial waters and the air sp

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economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, and the air space above its territory and territorial waters”. Hence, when goods are exported by Air, the export will be completed only when goods crosses airspace limits of its territory or territorial waters of India.
35. It is also observed that Hon'ble Supreme Court of India, in the case of Collector of Customs, Calcutta V/s Sun Industries decided on 11.04.1988 =  1988 (4) TMI 49 – SUPREME COURT OF INDIA held that under Section 2(18) of the Customs Act, 1962, the export of goods out of India was completed when the ship had passed beyond the territorial waters of India. Since, definition of “export” under Section 2(18) of the Customs Act, 1962 and the definition under Section 2(5) of the IGST Act, 2017 are exactly the same, the ratio of judgment of Hon'ble Supreme Court of India in the abovementioned case is squarely

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Commissioner of CGST & Central Excise, Mumbai Central Commissionerate Versus M/s L'Oreal India Pvt. Ltd.
Service Tax
2018 (4) TMI 972 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 27-3-2018
Application No. ST/S/85196, 85198, 85199 & 85200/2018 And In Appeal No. ST/ 85471 to 85474/2018 – A/85861-85864/2018
Service Tax
SHRI RAMESH NAIR, MEMBER (JUDICIAL) AND RAJU, MEMBER (TECHNICAL)
Shri M. Suresh, Dye Commissioner (AR), for Appellant
Shri Mihir Deshmukh, Advocate with Shri Abhijut Singh, Advocate for Respondent
Per: Ramesh Nair
The issue involved in the present case is that for the purpose of refund under Rule 5 of CENVAT Credit Rules, 2004 and notification issued thereunder, whether the relevant date is the date of invoice, date of Foreign Inward Remittance Certificate (FIRC) or the ends of the quarter for which the refund pertains. This issue has been considered by the Larger Bench of this Tribunal in the case of Commissioner of Central Excise & Service

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ction leaves no room for doubt as far as export of goods is concerned However as far as export of services is concerned, the various sub-sections specifying relevant date under Section 11B do not cover the case of export of services. Further the exporters of services have been given the option to file claims for such refunds once in a quarter and in respect of 100% EOUs, once in a month. The issue referred to Larger Bench is whether the time limit prescribed under Section 11B in respect of filing of refund claims is to be applied from the date of receipt of payment for export of services or can be considered from the end of the quarter in which such payments have been received
10. After considering the provisions of the Notifications issued under Rule 5 of the CCR, we note that there is a specific condition that the refund claims are required to be filed within the period specified under Section 11B. Consequently, we are of the view that completely ignoring the provisions of Section

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#39;ble Andhra Pradesh high Court has held that the date of receipt of consideration may be taken as relevant date in the case of Hyundai Motors [2015(39) STR 984(AP)] = 2015-TIOL-739-CH-AP-ST.  
12. The related question for consideration is whether the time limit is to be restricted to the date of FIRC or can be considered from the end of the quarter. The Tribunal in the case of Site/ India Ltd. (supra) has observed that the relevant date can be taken as the end of the quarter in which FIRC is received since the refund claim is filed for the quarter.
13. Revenue has expressed the view that relevant date in the case of export of services may be adopted on the same lines as the amendment carried out in the Notification No.27/2012, w.e.f. 01/03/2016. Essentially after this amendment the relevant date is to be considered as the date of receipt of foreign exchange. While this proposition appears attractive, we are also persuaded to keep in view the observations of the Hon'ble

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Sh. Dinesh Mohan Bhardwaj Proprietor, M/s U.P. Sales & Services Versus M/s Vrandavaneshwree Automotive Private Limited
GST
2018 (4) TMI 1377 – THE NATIONAL ANTI-PROFITEERING AUTHORITY – 2018 (13) G. S. T. L. 415 (N. A. P. A.)
THE NATIONAL ANTI-PROFITEERING AUTHORITY – NAPA
Dated:- 27-3-2018
1/2018
GST
Sh. B. N. Sharma, Chairman, Sh. J. C, Chauhan, Technical Member, Sh, Bijay Kumar, Technical Member and Ms R Bhagyadevi, Technical Member
ORDER
The present report has been received from the Director General of Safeguards (DGSG) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of this case are that an application dated 01-11-2017 (Annexure-1) was filed by the above applicant before the Standing Committee, constituted under Rule 123 (1) of the above Rules in which he had stated that he had entered in to a contract vide Annexure-3, on 28-04-2017 for supply of a Honda Car having Model No. WR-V 1.2 VX

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2017 (Annexure-1) which was considered by the Committee in its meeting held on 07-11-2017 (Annexure-2) and referred to the DGSG for detailed investigation under rule 129 (1) of the CGST Rules, 2017, which was received by the DGSG on 29-11-2017, The DCSG had issued notice to the above respondent on 15-12-2017 (Annexure-5) to furnish reply and also supply copies of the documents mentioned in the notice. The respondent had submitted his reply and required documents vide his letters dated 26-12-2017 (Annexure-7) and 28-01-2018 (Annexure – 8). The DGSG had also given opportunity to the applicant to inspect the reply and documents submitted by the respondent vide his letter dated 30-01-2018 and after inspecting the same the applicant vide his letter dated 16-02-2018 (Annexure-6) had intimated that he was satisfied with the reply given by the respondent and therefore the case may be closed.
3.   The respondent, in his replies dated 26.12.2017 and 28 01.2018 had stated that he was r

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model was Rs. 9.13,300/- and the ex-showroom price of the Alabaster Silver colour Car was Rs. 9,09,300/-  at that time. Her had also intimated that after GST had been imposed w.e.f. 01.07.2017, the price list was revised and the ex-showroom price of the Alabaster Silver colour car was fixed as Rs. 8,98,749/- which was charged from the applicant.
5.  The respondent had also submitted copies of the following documents with his replies:-
(a)  Audited Balance Sheet & Profit & Loss account for the FY 2016-17
(b)  Copies of purchase invoices from April to September, 2017.
(c)  Copies of retail invoices from April to September, 2017.
(d)  Copies of returns filed with the Commercial Taxes Department from April to June, 2017.
(e)  Price Lists (pre-GST & post-GST).
(f)  Copies of Service Tax returns from April to September, 2017
6.   The DGSG had investigated whether the rate of tax on the car had been reduced post-GST and if so, whether

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his margin from Rs. 33,736/- to Rs. 25,826/- but in his subsequent reply dated 28 01.2018, he had furnished a post-GST price list wherein two types of dealer's margins were shown, the first was of an amount of Rs. 26,619/- and the second was of an amount of Rs. 7,000/- shown as dealer's margin The DGSG had concluded that the total dealer's margin appeared to be Rs. 33,619/- and not Rs. 25,826/-, as claimed by the respondent.
8.   The DGSG had further found that the contention of the applicant that the total incidence of tax on the car was reduced from 51% to 29% post-GST, was also not correct as there was a minor reduction in the tax rate in the post-GST period and the tax rate had remained more or less the same. He had also calculated the comparative rates of pre-GST and post-GST tax on the model of car purchased by the applicant which are given in Table 'A' below:-
Table 'A'
Duty/Tax/Cess
Pre-GST Rate (%)
Post-GST Rate (%)
Excise Duty
(S. No. 285

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9
Dealer Price
L=J+K
7,94,149
6,96,705
VAT @ 14.5%
M=L*14.5%
1,15,152
 
GST+Cess @ 29%
N=L*29%
 
2,02,044
Ex-showroom price of  Alabaster Silver colour car
O=L+M/N
9,09,300
8,98,750
Additional cost of Orchid White colour car
P
4,000
 
Ex-showroom price of Orchid white colour car
Q=O+P
9,13,300
 
Price charged from the applicant
 
 
8,98,750
Benefit passed on to the applicant (excluding Rs. 4,000/- reduced for change in colour)
 
 
10,550
10.   The DGSG had also found that the allegation of the applicant that the total tax prior to the implementation of GST was 51% which was reduced to 29% w.e.f. 01.07.2017, was not correct. He had further found that claim of the applicant that though the price charged from him of Rs. 8,98,750/- was less than the contractual price of Rs. 9,13,300/- still the said reduction was not commensurate with the reduction in the rate of tax was also not correct. It was also re

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ring that “any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices” had not been contravened in the present case.
13.  The investigation report submitted by the DGSG was considered by the Authority in its meeting held on 01.03.2018 and it was decided to accord personal hearing to the applicant on 16.03.2018 at 11 AM  Accordingly vide notice dated 01.03.2018, the applicant was informed but he did not appear but submitted his replies vide emails dated 15.03.2018 and dated 16.03.2018. The applicant vide his letter dated 16.03.2018, received through email around 4 PM had informed that he could not attend the proceedings before the Authority due to health problems, He vide his letter dated 15.03.2018 has also submitted as under:-
“At page no.:05 of subject order sheet under clause no.: 16 it is mentioned as per hereunder:-
In view of the abovementioned findi

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GST was implemented w.e.f. 1st  July 2017 as claimed by the applicant and whether the benefit as emanating from such reduced tax rate has not been passed on to the applicant in the form of commensurate reduction in the price of the car purchased by him.
ii. Whether any input tax credit benefit was to be passed on to the applicant by the respondent.
15.   With regard to point no. (i) above It has been found from the record that the rate of tax both during pre-GST era as well as the post GST era was a matter of fact which has been clearly delineated in detail by the DGSG in his report dated 23.02 2018 as has been mentioned above. It has also been found that the applicant's contention that the pre-GST rate of tax which was 51% was reduced to 29% in post GST era, was factually incorrect as the pre-GST rate of tax, on the car contracted to be purchased by the applicant, was leviable at 31.254% which was rationalized to 29% (CGST-14%+SGST-14%+Cess-1%)thus there was a re

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t no. (ii), we find that though the applicant in his initial application dated 1.11.2017 had not mentioned anything with regard to not passing of the Input Tax Credit (ITC) benefit and it was only after the Investigation Report of the DGSG dated 24.02.2018 was sent to him, when he had mentioned in his letter dated 15.03.2018 that ITC has not been contravened to the recipient in his case and he had requested to highlight the exact amount of ITC to be contravened to him,
17.  We have carefully considered the submissions made by the applicant in his letter dated 15.3.2018 and we are of the view that the applicant has not understood the provisions of Section 171 of the CGST Act, 2017 and the DGSG's report in its true spirit and context. The entire scheme of GST is ITC based i.e. the recipient of the goods and services takes credit of GST paid by him on purchase of goods and services and uses such ITC while discharging GST output tax liability on supply of goods and services. We a

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M/s Everest Composites Pvt Ltd. Versus Commissioner of CGST and Central Excise – Vadodara-I
Central Excise
2018 (6) TMI 1133 – CESTAT AHMEDABAD – TMI
CESTAT AHMEDABAD – AT
Dated:- 27-3-2018
E/11876/2017 – A/10999/2018
Central Excise
Dr. D. M. Misra, Member (Judicial)
For Appellant (s) : Shri S. D. Gohil, Advocate
For Respondent (s): Shri J. Nagori, AR
ORDER
Heard both sides.
2. This is an appeal filed against OIO No. VAD-EXCUS-001-COM-19-17-18 dated 05.10.2017 passed by Commissioner of CGST and Central Excise, Vadodara-I.
3. Briefly stated the facts of the case are that the appellant are engaged in the manufacture of excisable goods and on accident of fire took place in the premises of the appellant on 15.03.2012 at 18.30 hrs. The said fire has resulted in loss/damages of finished/semi finished goods, raw material/input etc. The appellant filed an FIR with the Taluka Police Station, Vadodara on 16.03.2012 and consequently, the police panchnama was drawn on

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solely on the ground that there was a delay of 5 days in filing the intimation of the fire accident with the department and the remission application has been filed consequent to the notice dated 05.04.2013 issued to the appellant. He submits that even though there was a delay in filing the remission application with the department, but, necessary intimation was filed with the police station and the police have drawn panchnama in their premises recording the accident of fire in their premises. Also, he has submitted that they have produced necessary evidence to establish that the accident of fire took place and there was damage of finished goods and raw materials in the factory premises. It is his contention that the insurance company has compensated for the damages due to the accident of fire, net of excise duty; hence, they filed remission application belatedly with the department. It is his further contention that from the documents in their possession, the extent of damages and lo

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n – 2016 (342) ELT 159 (Tri.-Ahmd.) and Sam Exports vs. Commissioner of Central Excise, Delhi-II – 2016 (337) ELT 146 (Tri.-Del.). Further, he has submitted that there is no stipulation of time under Rule 21 of Central Excise Rules, 2002 for filing the remission application immediately on destructions of the goods due to the accident of fire or unavoidable accident. He has submitted that the matter may be remanded to the Adjudicating Authority so as to enable to them to file necessary evidence in support their claim for remission of duty on the finished goods destroyed in fire as on 15.03.2012.
4. Ld. AR for the Revenue reiterated the findings of the Adjudicating authority.
5. I find that on going through the impugned order particularly Para 17 of the order, the Ld. Commissioner has observed that there was a delay of 6 days in filing intimation of the accident of fire with the department. It is her reasoning that since there was delay in filing the intimation with the department, the

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In order to clarify distribution of remaining taxpayers base between central government and state government of assam to ensure single interface under gst.
NO.02/2018 Dated:- 27-3-2018 Assam SGST
GST – States
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX
ASSAM KAR BHAWAN
ORDER NO.02/2018
[NO.CT/GST-21/2018/35],
DATED 27-3-2018
In continuation of Order No. 01/2018 dated 23-2-2018 and in accordance with the guidelines issued by the GST Council Secretariat vide Circular no. 1/2017 issued vide F.No. 166/Cross empowerment/GSTC/2017 dated 20-9-2017 with respect to the distribution of taxpayers base between the Central Government and the States Governments to ensure single interface under GST, t

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position of distribution of Taxpayers based on Order No.01/2018 dated 23-2-2018 and Order no. 2/2018 dated 27-3-2018 are as below:
(A): For Taxpayers whose turnover is above 1.5 Crores :
Total Taxpayer
Central Tax Office
State Tax Office
Order No. 1/2018 dated 23-2-2018
8,587
4,279
4,308
Order No. 2/2018 dated 27-3-2018
1,658
847
811
Total
10,245
5,126
5,119
(B). For Taxpayers whose turnover is below 1.5 Crores :
Total Taxpayer
Central Tax Office
State Tax Office
Order No. 2/2018 dated 27-3-2018
78,020
7,812
70,208
Total
78,020
7,812
70,208
(C). For total Taxpayers (A+B):
Total Taxpayer
Central Tax Office
State Tax Office
Table (A)
10,245
5,126
5,119
Table (B)
78,020
7,812
70,208
Total
88,265
12

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Notified extension of time limit for filing form GSTR 3B.
NO.CCT/CCW/GST/74/2015 Dated:- 27-3-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
NOTIFICATION NO.CCT/CCW/GST/74/2015
DATED 27-3-2018
In exercise of the powers conferred by section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Andhra Pradesh Goods and Services Tax Rules, 2017, the Chief Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table belo

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