Author: admin_gst

M/s. G.K. GRANITES LTD. Versus THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX, PERUMBAVOOR, THE DEPUTY COMMISSIONER (APPEALS), KOCHI AND THE DEPUTY COMMISSIONER COMMERCIAL TAXES, KOCHI
VAT and Sales Tax
2018 (9) TMI 1190 – KERALA HIGH COURT – 2018 (16) G. S. T. L. 435 (Ker.)
KERALA HIGH COURT – HC
Dated:- 27-3-2018
W.P. (C) Nos. 10221 And 10222 of 2018
CST, VAT & Sales Tax
MR P. B. SURESH KUMAR, J.
For The Petitioner : ADV. SRI. N. JAMES KOSHY
For The Respondent : SR. GOVERNMENT PLEADER, SRI. V. K. SHAMSUDHEEN
JUDGMENT
In exercise of the power under Section 7(4) of the Central Sales Tax Act (the Act), the asssessing authority of the petitioners has suo motu amended the certificate of regi

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ers are orders issued under Section 7(4) of the Act. In the light of the provision contained in Section 9(2) of the Act, the remedy of the petitioners against the orders issued under Section 7(4) of the Act, has to be determined with reference to the provisions contained in the Kerala Value Added Tax Act (VAT Act). The provision corresponding to Section 7(4) of the Act in the VAT Act is Section 16(10). The question to be examined, therefore, is whether an appeal lies under the VAT Act against an order issued under Section 16(10). It is seen that Section 55(1) of the VAT Act dealing with the right of appeal against orders issued under the said statute has been amended in terms of the provisions contained in the Finance Act, 2017. Section 55(

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the rank of a Commercial Tax Officer.”
In the light of the aforesaid amended provision, the petitioners are entitled to prefer appeals challenging the orders issued under Section 7(4) of the Act. It is seen that the impugned orders have been rendered without taking note of the amendment introduced to Section 55(1) of the VAT Act in terms of the provisions contained in Finance Act, 2017.
In the result, the writ petitions are allowed, the impugned orders are set aside and the second respondent is directed to pass fresh orders on the appeals preferred by the petitioners in accordance with law, after affording the petitioners an opportunity of hearing. This shall be done within one month from the date of receipt of a copy of this judgment.<

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M/s BIPSON SURGICAL (INDIA) PVT. LTD. Versus STATE OF GUJARAT
GST
2018 (12) TMI 69 – GUJARAT HIGH COURT – 2018 (18) G. S. T. L. 795 (Guj.) , [2019] 61 G S.T.R. 352 (Guj)
GUJARAT HIGH COURT – HC
Dated:- 27-3-2018
R/SPECIAL CIVIL APPLICATION NO. 16765 of 2017 With R/SPECIAL CIVIL APPLICATION NO. 16773 of 2017 With R/SPECIAL CIVIL APPLICATION NO. 17991 of 2017
GST
MR M.R. SHAH AND MR A.Y. KOGJE, JJ.
For The Petitioner : MR SI NANAVATI, SR. ADVOCATE with MS ANUJA S NANAVATI (5229), MS MINU SHAH, ADVOCATE, MR KAMAL TRIVEDI, ADVOCATE GENERAL with MS SANGITA VISHEN, ASSISTANT GOVERNMENT PLEADER/PP (99)
For The Respondent : DS AFF.NOT FILED (N) (11) AND MR MITUL K SHELAT (2419)
COMMON ORAL JUDGMENT
(PER : HONOURABLE MR.JUSTICE M.R. SHAH)
[1.0] RULE. Ms. Sangita Vishen, learned Assistant Government Pleader waives service of notice of Rule on behalf of the respondent No.1 and Shri Mitul Shelat, learned Advocate waives service of notice of Rule on behalf of the respon

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tion No.18765/2017 is treated as a lead matter and the facts in the said Special Civil Application are narrated which are as under:
[3.1] That the petitioners are engaged in the business of manufacture and distribution of Surgical Dressing items such as Bandages, Gauze etc. That the respondent No.2 GMSCL is a procuring agency of Government of Gujarat which procures the drugs, surgical items etc. from different manufacturers and distributors for the supply of the same to the Government Hospitals throughout the State of Gujarat. That the GMSCL invited the tenders from the eligible suppliers to supply different items. The petitioners awarded the contracts and were asked to supply 5 different items bearing Item Code 4006, 4024, 4009, 4010 and 4185. That the particulars of the respective online tenders and awarding the contracts in favour of the petitioners are as under:
1. That on 22.07.2015, respondent No.2 GMSCL had invited Online Tenders bearing Tender Notice No.D02/ 20152016 and Ten

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e 10 cm * 4 mtr) & Item Code No.4010 i.e. Cotton Crepe Bandage (Size 6 cm * 4 mtr) and had submitted Technical and Commercial Bid for which petitioners were awarded the tender through Acceptance Letters dated 14.03.2016. Rate Contract bearing No.GMSCL / Drugs / RC / 5824009 / C8 /2455970/ 201617 for Item Code No.4009 and Rate Contract bearing No.GMSCL / Drugs / RC / 5824010 / C91 /24571821 / 201617 for Item Code No.4010 were entered on 07.04.2016 which were valid up to 28.02.2018.
3. That on 17.02.2016, respondent No.2 GMSCL had invited Online tenders bearing tender Notice No.D04/ 20152016 and Tender Enquiry No.GMSCL / D588 / RC / 201516 (ON RATE CONTRACT BASIS) from all reputed Manufacturers / Direct importers of Bandage Cloth, Rolled Bandage etc. That the petitioners had filled the Tender Form for Item Code No.4006 i.e. Bandage Cloth with ISI Mark & Item Code No.4024 i.e. Rolled Bandage (5 mtr * 5 cm) with ISI Mark and had submitted Technical and Commercial Bid for which petitioner

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without applicable VAT / CST). Thus, according to the petitioners, VAT / CST were to be borne by the GMSCL which although were recovered by the petitioners but was indeed paid to the State Government or appropriate Authority on behalf of the GMSCL.
[3.3] It appears that on 12.04.2017, based on recommendation of GST Council, Parliament had passed Central Goods and Services Tax (CGST) Act, 2017 (hereinafter referred to as “CGST Act”), The Integrated Goods and Services Tax (IGST) Act, 2017, The Union Territory Goods and Services Tax Act, 2017 and The Goods and Service Tax (Compensation to States) Act, 2017 (hereinafter referred to as “GST Act”). That the aforesaid laws were given effect from 01.07.2017. It appears that by the aforesaid laws / Acts, the taxes levied and collected by the Centre such as Central Excise Duty, Duties of Excise (Medicinal and Toilet Preparations), Additional Duties of Excise, Additional Duties of Customs, Special Additional Duty of Customs, Service Tax and Cent

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y the petitioners also stated in their letter that GST was applicable at 12% to the products the petitioner was supplying to GMSCL. The petitioner also requested the GMSCL to make appropriate changes or accommodate the new tax rates which were applicable to the products that were supplied by the petitioner to respondent No.2 GMSCL. According to the petitioners, on 14.08.2017, the petitioners wrote a letter to the GMSCL asking for the payment that was due where the petitioner had also agreed to accept the payment as per 5% tax subject that in future the petitioner gets payment for rest 7% tax. That thereafter vide impugned communication dated 31.08.2017, the GMSCL had asked the petitioners to make necessary arrangement / amendments in their price for those items which petitioners were supplying. That in the meantime the GMSCL in its meeting held on 23.08.2017 wherein two Agenda Items i.e. Agenda Item No.22/15 titled as Amendment in Rate Contract due to GST and Agenda Item No.22/25 title

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le 226 of the Constitution of India.
[4.0] Shri S.I. Nanavati, learned Senior Advocate has appeared on behalf of the petitioner of Special Civil Application Nos.16765/2017 and 16773/2017 and Ms. Minu Shah, learned Advocate has appeared on behalf of the petitioner of Special Civil Application No.17991/2017. Shri Kamal Trivedi, learned Advocate General has appeared with Ms. Sangita Vishen, learned Assistant Government Pleader appearing on behalf of the respondent – State Gujarat and Shri Mitul K. Shelat, learned Advocate has appeared on behalf of the respondent No.2 – GMSCL.
[5.0] Shri Nanavati, learned Counsel appearing on behalf of the petitioners has taken us to the relevant clauses / conditions of the tender documents more particularly Clauses 13, 44, 49. He has also taken us to the relevant clauses of Rate Contract more particularly Clause 43 of the Rate Contract.
[5.1] It is submitted by Shri Nanavati, learned Counsel appearing on behalf of the petitioners that as such as per th

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ction of CGST Act, 2017 and GST Act, 2017. It is submitted that such action is absolutely arbitrary, unfair and violative of Article 14 of the Constitution of India. Relying upon the aforesaid Clauses, it is submitted by Shri Nanavati, learned Counsel appearing on behalf of the petitioners that the rates prepacking unit which were offered by the petitioners and which came to be accepted by the GMSCL, thereafter cannot be revised under any pretext or reason, including in case of revision of duty / Excise / cost. It is submitted that by impugned communication dated 31.08.2017 as such the GMSCL has asked the petitioners to reduce the rates prepacking unit (without applicable VAT / CST) against those mentioned in the acceptance letter and rate contract to cover the change in tax structure which was to be borne by the GMSCL. It is submitted by Shri Nanavati, learned Counsel appearing on behalf of the petitioners that from the illustration provided in the impugned communication dated 31.08.2

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ers that so fa as other States are concerned and other Corporations in other State such as Rajasthan Medical Services Corporation Ltd., Tamilnadu Medical Services Corporation Ltd., Kerala Medical Services Corporation Ltd. have considered the change in tax structure and have granted the benefit by revising the rate contracts to the suppliers.
[5.2] Shri Nanavati, learned Counsel appearing on behalf of the petitioners has further submitted that even the impugned decision taken by the GMSCL in Agenda Item No.22/15 in its meeting held on 23.08.2017 is concerned, the same is absolutely unreasonable, illegal and irrational. It is submitted that the said resolution do not contain any reasons whatsoever for not giving any effect to the enactment in the CGST and GST. It is further submitted that even otherwise the said decision cannot be said to be a decision of the respondent No.2 GMSCL and the same can be said to be the decision of the Finance Department of Government of Gujarat.
[5.3] It i

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ed considering the existing taxes. It is submitted that rate contract was over and above the tax liability whatever may be. It is submitted that in any case rate contract was not inclusive of tax and it was over and above and subject to revision of the tax liability.
[5.5] It is further submitted by Shri Nanavati, learned Counsel appearing on behalf of the petitioners that as such the relevant clauses of the tender documents and the rate contracts more particularly Clause 49 shall bind both the parties. It is submitted that Clause 49 of the tender document specifically provide that claim of price revision of finished goods under any pretext or reason, including the revision of duty / excise / cost will not be allowed at any stage after the last date of submission of the tender. It is submitted that same shall be applicable to GMSCL also.
[5.6] It is further submitted by Shri Nanavati, learned Counsel appearing on behalf of the petitioners that even otherwise the impugned decisions ca

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that the rates offered and accepted were the net price inclusive of all duties and sundries. It is submitted that as per Clause 49 of the Tender Documents, the claim of price revision of finished goods under any pretext or reason including of revision of duty / excise / cost will not be allowed at any stage after the last date of submission of the tenders. It is submitted that therefore there is no clause for variation in case of revision of any tax. It is submitted that therefore the rate quoted by the petitioners were inclusive of VAT, excise duty etc. applicable at relevant time. It is submitted that instead of now VAT, CGST / GST at 12% has been introduced. It is submitted that the rate at which the goods were to be supplied would remain the same i.e. in the present case 49.50 per unit. It is submitted that therefore as such there is no question of permitting the petitioners to change the rate or permit the price revision of the finished goods in view of the aforesaid changed circ

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he State has also requested to dismiss the present petitions and not to exercise powers under Article 226 of the Constitution of India in view of the specific arbitration clause in the contract in case of any dispute between the parties by relying upon the decisions of the Hon'ble Supreme Court in the case of State of U.P. and Others vs. Bridge & Roof Company (India) Ltd. reported in (1996) 6 SCC 22 (Paras 15, 16 and 21); Kerala State Electricity Board and Another vs. Kurien E. Kalathil and Others reported in (2000) 6 SCC 293 (Para 10 and 11) and Joshi Technologies International Inc. vs. Union of India and Others reported in (2015) 7 SCC 728 (Paras 70 to 72).
[7.0] Present Special Civil Applications are opposed by Shri Mitul Shelat, learned Advocate appearing on behalf of the respondent No.2 GMSCL also.
An affidavit in reply is filed on behalf of the respondent GMSCL.
[7.1] It is vehemently submitted by Shri Shelat, learned Advocate appearing on behalf of the respondent No.2 that th

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erwise on merits also the petitions deserve to be dismissed. It is submitted that in the present case the writ petitioners have executed the agreement with the GMSCL for supply of the tendered products on rate contract basis. It is submitted that in terms of the contract the price quoted by the petitioners and accepted by the GMSCL is the final price inclusive of all levies and taxes and the petitioners are not entitled to any escalation and/or price revision on any counts including on the count of levy of new tax / revision of tax etc.
[7.3] It is submitted that on the introduction of the GST, the respondent No.2 has also received the representations from the petitioners and other suppliers seeking revision of price of the rate contract to give effect to the levy of GST. It is submitted that in accordance with the terms of the contract, as there was no provision for variation of price on account of increase or additional levy of any tax, the Board of GMSCL after due consideration of

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event of their failure to take further steps in accordance with terms of the contract. Relying upon Clause 10, 13(b), 16, 49 of the Tender Documents and Clause 26 of the Rate Contract, it is submitted that so far as fixation of price is concerned, there is no provision for variation on account of increase in any levy or duty. It is submitted that price / rates quoted by the suppliers were inclusive of all taxes and levies. It is submitted that therefore the petitioners are obliged under the contract to supply the product at the contracted price and there is no question of revision of the contract rate by adding the component of GST.
[7.4] It is further submitted by Shri Shelat, learned Advocate appearing on behalf of the respondent No.2 that as such the illustration that after the representations the illustrations mentioned in the impugned communication dated 31.08.2017 has been withdrawn and stands deleted and now the petitioners – suppliers are required to supply the goods at the c

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er the statutory provisions. It is submitted that assuming that VAT / excise duty would have been continued and the GST would not have been introduced and the rate of VAT and excise duty have been increased which might be matching with applicability of the rate of GST, in that case the petitioners shall not be entitled to any price revision in view of the aforesaid specific clauses, that no price revision shall be permissible on any ground. It is submitted that therefore the petitioners cannot be permitted to revise the rates and if such prayer is granted it would tantamount to change in terms and conditions of the tender documents / rate contracts, which is not permissible in exercise of powers under Article 226 of the Constitution of India.
Making above submissions and relying upon above decisions, it is requested to dismiss the present petitions.
[8.0] Now, so far as the Special Civil Application No.17991/2017 is concerned, Ms. Minu Shah, learned Advocate appearing on behalf of th

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ly and therefore, in view of the above, they may be permitted to change the rates. Therefore, the short question which is posed for consideration of this Court is whether the respondents are required to be directed to accept the request of the petitioner of price revision in view of the introduction of the GST?
[9.2] While considering the aforesaid main issue the relevant clauses of the tender documents and the rate contracts are required to be considered which are as under:
“RELEVANT CLAUSES OF THE TENDER DOCUMENTS Clause 13(b) The rates quoted should be F.O.R. destination anywhere in Gujarat basis irrespective of value of order and inclusive of all charges such as packing, delivery, insurance, inspection, etc. per unit of packing as shown in the enquiry document. The rates shown against the item shall be presumed, in all cases, as the net price inclusive of all duties and sundries. No payment against any duties / delivery charges etc. will be considered under any separate heading

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Excise Duty at the rate prevailing at the time of supply and decrease the price proportionally and inform the office of such decrease if any with detail calculations.”
[9.3] Considering the aforesaid relevant clauses and even the clauses mentioned in the rate contract which were accepted by even the petitioner – suppliers, the prices offered / rates shown against the item in all cases, shall be under the net prices inclusive of all duties and sundries. As per Clause 13(b) even no payment against any duties / delivery charges etc. shall be considered in separate heading under any circumstances. As per Clause 49 of the tender document the claim of price revision of any finished goods under any pretext or reason, including the revision of duty / excise / cost shall not be allowed at any stage after the last date of submission of the tenders. Similar are the conditions of the rate contracts. Under the circumstances when the rate contract was inclusive of the duties / taxes / levies and

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te contracts. It is required to be noted that as such so far as the petitioners are concerned, they will have to pay to the Government the same price which was quoted by them and as per the rate contracts, which otherwise they agreed to charge.
[9.4] The aforesaid issue is required to be considered from another angle also. As observed hereinabove, earlier and preintroduction of GST / CGST and as per the rate contracts, the liability to pay the taxes including the VAT and the excise duty was upon the suppliers. That at the relevant time VAT liability was 5% and the excise duty liability was 2%. As per the GST, now the total tax liability would be 12%. For example, if the GST would not have been introduced and instead the VAT and excise duty would have been continued to be levied and the rate of VAT and excise duty have been increased and take an example that the same is increased to 12%, in that case, as per the original terms and conditions of the tender document / rate contracts the

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d Counsel appearing on behalf of the State are required to be referred to.
[10.1] In the case of Afcons Infrastructure Limited (Supra), the Hon'ble Supreme Court in paras 11 to 16 have observed and held as under:
“11. Recently, in Central Coalfields Ltd. v. SLLSML (Joint Venture Consortium)5 it was held by this Court, relying on a host of decisions that the decisionmaking process of the employer or owner of the project in accepting or rejecting the bid of a tenderer should not be interfered with. Interference is permissible only if the decisionmaking process is mala fide or is intended to favour someone. Similarly, the decision should not be interfered with unless the decision is so arbitrary or irrational that the Court could say that the decision is one which no responsible authority acting reasonably and in accordance with law could have reached. In other words, the decision making process or the decision should be perverse and not merely faulty or incorrect or erroneous. No such

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bitrariness, irrationality or perversity must be met before the constitutional Court interferes with the decision making process or the decision.
14. We must reiterate the words of caution that this Court has stated right from the time when Ramana Dayaram Shetty v. International Airport Authority of India[6] was decided almost 40 years ago, namely, that the words used in the tender documents cannot be ignored or treated as redundant or superfluous – they must be given meaning and their necessary significance. In this context, the use of the word “metro” in Clause 4.2(a) of Section III of the bid documents and its connotation in ordinary parlance cannot be overlooked.
15. We may add that the owner or the employer of a project, having authored the tender documents, is the best person to understand and appreciate its requirements and interpret its documents. The constitutional Courts must defer to this understanding and appreciation of the tender documents, unless there is mala fide

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is also required to be referred to and considered. In the case before the Hon'ble Supreme Court the question was whether under the relevant clause
9.3 of the terms and conditions of the contract between the parties, an employer – Rashtriya Ispat Nigam Ltd. was right in deducting the service tax from the bills of the respondent – contractor ? The relevant clause 9.3 in the said case was as under:
“9.3. The contractor shall bear and pay all taxes, duties and other liabilities in connection with discharge of his obligations under this order. Any income tax or any other taxes or duties which the company may be required by law to deduct shall be deducted at source and the same shall be paid to the tax authorities for the account of the contractor and the company shall provide the contractor with required tax deduction certificate.”
The learned Arbitrator relying upon Clause 9.3 held that the liability to pay the service tax would be upon the contractor and the employer rightly deducte

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agreement with the respondent handling contractor that the burden of any tax arising out of obligations of the respondent under the contract would be borne by the respondent.
40. If this clause was to be read as meaning that the respondent would be liable only to honour his own tax liabilities, and not the liabilities arising out of the obligations under the contract, there was no need to make such a provision in a bilateral commercial document executed by the parties, since the respondent would be otherwise also liable for the same.
42. It was pointed out on behalf of the appellant that it is conventional and accepted commercial practice to shift such liability to the contractor. A similar clause was considered by this Court in the case of Numaligarh Refinery Ltd. v. Daelim Industrial Co. Ltd.9 In that matter, the question was as to whether the contractor was liable to pay and bear the countervailing duty on the imports though this duty came into force subsequent to the relevant

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and have granted the benefit by revising the rate contracts by the suppliers is concerned, it is required to be noted that as such the relevant rate contracts / tender documents in the case of the aforesaid Corporations are not before the Court. Therefore, what weighed with the said Corporations is not before the Court. Even otherwise merely because some other medical services Corporations might have taken a different view, cannot be a ground to set aside the impugned decisions which otherwise is found to be just and proper. In the present case the decision taken by the respondent No.2 GMSCL in not permitting the price revision is after due application of mind and even after considering the opinion of the Finance Department, State of Gujarat and a conscious decision has been taken by the Committee which is neither perverse nor arbitrary and/or contrary to the terms and conditions of the tender documents / rate contracts. Therefore also, the impugned decision not suffering from any mala

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as no substance.
[11.2] Now, so far as the reliance placed upon the decision of the Hon'ble Supreme Court in the case of ABL International Ltd. (Supra) and Devi Ispat Limited (Supra) by the learned Counsel appearing on behalf of the petitioner is concerned, there cannot be any dispute with respect to the proposition of law laid down by the Hon'ble Supreme Court in the aforesaid decisions. However, we are of the opinion that the said decision shall not be applicable to the facts of the case on hand. In the present case it cannot be said that either the State and/or the respondent No.2 have acted unfairly and/or unjustly and/or unreasonably and/or the decision of the State / respondent No.2 is contrary to the public good and/or the public interest. Under the circumstances, the aforesaid decisions shall not be applicable to the facts of the case on hand.
[11.3] Now, so far as the submission on behalf of the respondents that in view of the arbitration clause contained in the agreement /

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Refund of IGST an Export-Extensions of date in SBOD5 alternate mechanism case & clarifications in other cases
16/2018 Dated:- 27-3-2018 Trade Notice
Customs
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009
F.No.S34/4012017 DBK, CUS
Date: 27.03.2018
Public Notice 16/2018
Subject: Refund of IGST an Export-Extensions of date in SBOD5 alternate mechanism case & clarifications in other cases-reg.
Attention of Exporters, Manufacturers, Custom Brokers, Shipping Lines and all other stake holders is invited to Public Notice No.09/2018 dated 26.02.2018, issued by this Custom House, which provided for an Alternate Mechanism with officer inter face. In the s

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of shipping bill. It has been decided the transference copy either the final Bill of Lading issued by the shipping lines or written confirmation from the custodian of the gateway port, may be treated as valid document for the proposes of integration with the EGM.
4. Exporters that by mistake they have mentioned the status of IGST payment as 'NA" instead of mentioning "P" in the shipping bill. In other words, the exporter has wrongly dared that the shipment is not under payment of IGST, despite the fact that they have paid the IGST. As a one-time exception, it has been decided to allow refund of lGST through An officer interface wherein the officer can verify and satisfy himself of the actual payment of IGST based on (1S

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Refund of IGST on Export- Extension of date in SB005 alternate mechanism cases & clarifications in other cases
11/2018 Dated:- 27-3-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS CITY CUSTOMS COMMISSIONERATE, P.B. NO. 5400, C.R. BUILDING QUEEN'S ROAD, BENGALURU – 560 001.
C.NO.VIII/09/05/2018 City Cus. Tech
Dated: 27.03.2018
PUBLIC NOTICE NO. 11/2018
Subject: Reg.
Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular No. 05/2018 -Customs dated 23.02.2018 and Public notice no. 07/2018 dated 07.03.2018 issued by this office regarding refund of IGST on export- invoice mis-match cases -alternative mechanism with officer interfac

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ng bill and GST returns. Therefore, keeping in view the difficulties likely to be faced by the exporters in case SB005 are allowed to be corrected through officer interface for SBs filed up to 31.12.2017, it has been decided to extend this facility to those shipping bills filed till 28.02.2018.
3. Further, representations have also been received from:
i) Field formations seeking resolution of SB006 errors due to discontinuance of transference copy of shipping bill. It has been proposed by the field formations that in lieu of transference copy either the final Bill of Lading issued by the shipping lines or written confirmation from the custodian of the gateway port, may be treated as valid document for the purposes of integration with the

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Supreme Court orders Monitoring Committee to enable lessee's input tax credit claims on e-auctioned minerals under CGST Act 2017.
Case-Laws
GST
Input tax credit – GST payable on sale value of

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E way Bill
Query (Issue) Started By: – MohanLal tiwari Dated:- 26-3-2018 Last Reply Date:- 3-5-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Experts,
As per notification no 15 /18 dated 23/3/18, E-will is going to be implemented from 1st April again when most of trades are having issue of transport for dispatch of goods of March and other hand pressure of achieving turn over target due to year end closing.
Kindly advise how to generate e-way bill later for the invoices issued on 30/31 March'18.
In addition, there were materials of part load lying in transport godown which are dispatched by trades on or before 31st March but physically moved from transport godown after 1st April.
Reply By SANJEEV JADHAV:
The R

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allowed since Jan 18. so invoice dated 30/31st March you can generate eway bill. as regard goods lying with the transporter , you can update part A and let the transporter enter Part B detail and generate eway bill.
Reply By ashok amin:
The Reply:
Dear Mr Jadhav,
I think your reply was ok. But regarding the preparation of invoices during the physical dispatch of the goods, there is some ambiguity.You had replied that we can prepare invoice and make e-way bill on the later date. But, again you highlighted that the invoice should be prepared while there is physical movement of the goods. The querist is having a problem regarding the dispatch of materials of those invoice which has been prepared on 30/31.03.2018 and the e-way bill to that

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Tweets in GST
By: – Altamush Zafar
Goods and Services Tax – GST
Dated:- 26-3-2018

Following the discussions on my last article Confusions in GST Law: Part 1 with various people I feel that it is necessary to clarify certain concepts which might have become blurred after the implementation of GST and its roller-coaster ride till date.
The first thing is that there are certain hierarchies in the legal texts. The Supreme is the Constitution of the Country then comes the Act, after that the Rules and Notifications and the last is Circulars. Apart from these there are Judicial Pronouncements by various Courts.
As far as the Taxation is concerned the Act derives its power to levy tax from the Constitution. The Act cannot superse

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me.
The Rules are framed by the Government. Its purpose is to define how to carry out the provisions of the Act. The Government carries out various amendments in the Rules through Notifications from time to time. These two comes at the second level of hierarchy.
The circulars and orders are issued by the Department of Revenue and in case of GST more specifically the Tax Research Unit of CBEC (The Indirect Tax Wing of Department of Revenue). The circulars and orders are more clarificatory and procedural in nature. The Circulars and orders by CBEC are always subject to the Act and Rules.
The above mentioned Acts, Rules/Notifications, Circulars all have legal validity up to their extents. But now in GST regime there are certain information

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t queries asked by various stakeholders and formed a FAQ document which can be accessed on the CBEC's GST page. Many of the queries were concerning interpretation of Law. People have placed complete reliance on replies to such queries which is obviously not correct because all such FAQ documents whether by Government or any other Governmental or Professional bodies either ends or start with a very reassuring line – "The replies quoted are only for educational and guidance purposes and do not hold any legal validity".
The Government and various bodies themselves know that whatever these documents contain are just opinions even though based on the relevant laws. No taxpayer is bound by such replies. They should consider the opi

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Clarification on issues related to Job Work
38/12/2018 Dated:- 26-3-2018 CGST – Circulars / Ordes
GST
Circular No. 38/12/2018
F. No. 20/16/03/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, Dated the 26th March, 2018
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)/The Principal Directors General/ Directors General (All)
Madam/Sir,
Subject: Clarification on issues related to Job Work
Various representations have been received regarding the procedures to be followed for sending goods for job work and the related compliance requirements for the principal and the job worker. In view of the difficulties being faced by the taxpayers and to ensure uniformity in the implementation of the provisions of the law across the field formations, the Board, in exercise of its powers conferred under section 168 (1) of the Central

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place of business/premises of the job worker within the time specified under section 143.]
3. 2[It may be noted that the responsibility of keeping proper accounts of the inputs and capital goods sent for job work lies with the principal. Moreover, if the time frame specified under section 143 for bringing back or further supplying the inputs / capital goods is not adhered to, the activity of sending the goods for job work shall be deemed to be a supply by the principal on the day when the said inputs / capital goods were sent out by him. Thus, essentially, sending goods for job work is not a supply as such, but it acquires the character of supply only when the inputs/capital goods sent for job work are neither received back by the principal nor supplied further by the principal from the place of business / premises of the job worker within the specified time period (under section 143) of being sent out. It may be noted that the responsibility for sending the goods for job work as wel

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atment or process undertaken by a person on goods belonging to another registered person. Thus, the job worker is expected to work on the goods sent by the principal and whether the activity is covered within the scope of job work or not would have to be determined on the basis of facts and circumstances of each case. Further, it is clarified that the job worker, in addition to the goods received from the principal, can use his own goods for providing the services of job work.
6. Requirement of registration for the principal/ job worker: It is important to note that the provisions of section 143 of the CGST Act are applicable to a registered person. Thus, it is only a registered person who can send the goods for job work under the said provisions. It may also be noted that the registered person (principal) is not obligated to follow the said provisions. It is his choice whether or not to avail or not to avail of the benefit of these special provisions.
6.1 3[Doubts have been raised a

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exceed the specified threshold limit as specified in sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to the said section in a financial year vide notification No. 10/2017 – Integrated Tax dated 13.10.2017 as amended vide notification No 3/2019- Integrated Tax, dated 29.01.19. Therefore, it is clarified that a job worker is required to obtain registration only in cases where his aggregate turnover, to be computed on all India basis, in a financial year exceeds the threshold limit regardless of whether the principal and the job worker are located in the same State or in different States.]
7. Supply of goods by the principal from job worker's place of business / premises:
Doubts have been raised as to whether the principal can supply goods directly from the job worker's place of business / premises to its end customer and if yes, whether the supply will be regarded as having been made by the principal or by the job worker. It is clarified that t

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ther job work or those being sent directly to a job worker) shall be sent under the cover of a challan issued by the principal, containing the details specified in rule 55 of the CGST Rules. This rule has been amended vide notification No. 14/2018-Central tax dated 23.03.2018 to provide that a job worker may endorse the challan issued by the principal. The principal is also required to file FORM GST ITC-04 every quarter stating the said details. Further, as per the provisions contained in rule 138 of the CGST Rules, an e-way bill is required to be generated by every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees even in cases where such movement is for reasons other than for supply (e.g. in case of movement for job work). Further, the third proviso to rule 138(1) of the CGST Rules provides that the e-way bill shall be generated either by the principal or by the registered job worker irrespective of the value of the consignment, where

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ere such movement is for reasons other than for supply (e.g. in case of movement for job work). The third proviso to rule 138(1) of the CGST Rules provides that the e-way bill shall be generated either by the principal or by the registered job worker irrespective of the value of the consignment, where goods are sent by a principal located in one State/Union territory to a job worker located in any other State/ Union territory. It may also be noted that as per Explanation 1 to rule 138(3) of the CGST Rules, where the goods are supplied by an unregistered supplier to a registered recipient, 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. In other words, the e-way bill shall be generated by the principal, wherever required, in case the job worker is unregistered.
8.4 Clarification: On conjoint reading of the relevant legal provisions, the following is clarified with respect to the issuance of challa

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subsequent movement of the goods to other job workers.
(iii) Where the goods are returned to the principal by the job worker: The job worker should send one copy of the challan received by him from the principal while returning the goods to the principal after carrying out the job work.
(iv) Where the goods are sent directly by the supplier to the job worker: In this case, the goods may move from the place of business of the supplier to the place of business/premises of the job worker with a copy of the invoice issued by the supplier in the name of the buyer (i.e. the principal) wherein the job worker's name and address should also be mentioned as the consignee, in terms of rule 46(o) of the CGST Rules. The buyer (i.e., the principal) shall issue the challan under rule 45 of the CGST Rules and send the same to the job worker directly in terms of para (i) above. In case of import of goods by the principal which are then supplied directly from the customs station of import, the goods

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rified that it is the responsibility of the principal to include the details of all the challans relating to goods sent by him to one or more job worker or from one job worker to another and its return therefrom. The FORM GST ITC-04 will serve as the intimation as envisaged under section 143 of the CGST Act.
9. Liability to issue invoice, determination of place of supply and payment of GST:
9.1 Issues: Doubts have been raised about the time, value and place of supply in the hands of principal or job worker as also about the issuance of invoices by the principal or job worker, as the case may be, with regard to the supply of goods from principal to the recipient from the job worker's place of business / premises and the supply of services by the job worker.
9.2 Legal provisions: As mentioned earlier, section 143 of the CGST Act provides that the inputs/capital goods may be sent for job work without payment of tax and unless they are brought back by the principal, or supplied from the

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of job work services :The job worker, as a supplier of services, is liable to pay GST if he is liable to be registered. He shall issue an invoice at the time of supply of the services as determined in terms of section 13 read with section 31 of the CGST Act. The value of services would be determined in terms of section 15 of the CGST Act and would include not only the service charges but also the value of any goods or services used by him for supplying the job work services, if recovered from the principal. Doubts have been raised whether the value of moulds and dies, jigs and fixtures or tools which have been provided by the principal to the job worker and have been used by the latter for providing job work services would be included in the value of job work services. In this regard, attention is invited to section 15 of the CGST Act which lays down the principles for determining the value of any supply under GST. Importantly, clause (b) of sub-section (2) of section 15 of the CGST A

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e case may be. This facility is available to the principal only if he declares the job worker's place of business / premises as his additional place of business or if the job worker is registered.
Since the supply is being made by the principal, it is clarified that the time, value and place of supply would have to be determined in the hands of the principal irrespective of the location of the job worker's place of business/premises. Further, the invoice would have to be issued by the principal. It is also clarified that in case of exports directly from the job worker's place of business/premises, the LUT or bond, as the case may be, shall be executed by the principal.
Illustration: The principal is located in State A, the job worker in State B and the recipient in State C. In case the supply is made from the job worker's place of business / premises, the invoice will be issued by the supplier (principal) located in State A to the recipient located in State C. The said transaction wi

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the job worker on the day when such inputs or capital goods were sent out to the first job worker.
9.6 5[Thus, if the inputs or capital goods are neither returned nor supplied from the job worker's place of business / premises within the specified time period, the principal would issue an invoice for the same and declare such supplies in his return for that particular month in which the time period of one year / three years has expired. The date of supply shall be the date on which such inputs or capital goods were initially sent to the job worker and interest for the intervening period shall also be payable on the tax. If such goods are returned by the job worker after the stipulated time period, the same would be treated as a supply by the job worker to the principal and the job worker would be liable to pay GST if he is liable for registration in accordance with the provisions contained in the CGST Act read with the rules made thereunder. Further, there is no requirement of either

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f the principal. It is also clarified that the job worker is also eligible to avail ITC on inputs, etc. used by him in supplying the job work services if he is registered.
11. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
12. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.
(Upender Gupta)
Commissioner (GST)
*********
Notes
1. Substituted vide Circular No. 88/07/2019-GST dated 01-02-2019 before it was read as
"2. As per clause (68) of section 2 of the CGST Act, 2017, “job work” means any treatment or process undertaken by a person on goods belonging to another registered person and the expression “job worker” shall be construed accordingly. The registered person on whose goods (inputs or capital goods) job work is performed is called the “Principal” for the purposes of section 143 of the CGST Act. The said section which encaps

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red to, the activity of sending the goods for job work shall be deemed to be a supply by the principal on the day when the said inputs / capital goods were sent out by him. Thus, essentially, sending goods for job work is not a supply as such, but it acquires the character of supply only when the inputs/capital goods sent for job work are neither received back by the principal nor supplied further by the principal from the place of business / premises of the job worker within one/three years of being sent out. It may be noted that the responsibility for sending the goods for job work as well as bringing them back or supplying them has been cast on the principal."
3. Substituted vide Circular No. 88/07/2019-GST dated 01-02-2019 before it was read as
"6.1 Doubts have been raised about the requirement of obtaining registration by job workers when they are located in the same State where the principal is located or when they are located in a State different from that of the pri

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job worker is required to obtain registration only in cases where his aggregate turnover, to be computed on all India basis, in a financial year exceeds the threshold limit regardless of whether the principal and the job worker are located in the same State or in different States."
4. Substituted vide Circular No. 88/07/2019-GST dated 01-02-2019 before it was read as
"(i) Supply of job work services: The job worker, as a supplier of services, is liable to pay GST if he is liable to be registered. He shall issue an invoice at the time of supply of the services as determined in terms of section 13 read with section 31 of the CGST Act. The value of services would be determined in terms of section 15 of the CGST Act and would include not only the service charges but also the value of any goods or services used by him for supplying the job work services, if recovered from the principal. Doubts have been raised whether the value of moulds and dies, jigs and fixtures or tools whic

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reverse charge basis in terms of the provisions contained in section 9(4) of the CGST Act. However, the said provision has been kept in abeyance for the time being."
5. Substituted vide Circular No. 88/07/2019-GST dated 01-02-2019 before it was read as
"9.6 Thus, if the inputs or capital goods are neither returned nor supplied from the job worker's place of business / premises within the specified time period, the principal would issue an invoice for the same and declare such supplies in his return for that particular month in which the time period of one year / three years has expired. The date of supply shall be the date on which such inputs or capital goods were initially sent to the job worker and interest for the intervening period shall also be payable on the tax. If such goods are returned by the job worker after the stipulated time period, the same would be treated as a supply by the job worker to the principal and the job worker would be liable to pay GST if he is

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Last date for filing of return in FORM GSTR-3B
CCT/26-2/2017-18/30 Dated:- 26-3-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
__
Notification
No. CCT/26-2/2017-18/30
In exercise of the powers conferred by Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this Notification referred to as the “said Act”), read with sub-rule (5) of Rule 61 of the Goa 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 specified in column (2) of the Table below shall be furnished electronically through the commo

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Saint-Gobain India Private Limited Versus The Assistant State Tax Officer, Palakkad, The State of Kerala, Union of India And The Goods And Services Tax Council, New Delhi,
GST
2018 (3) TMI 1453 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 26-3-2018
W. P. (C). No. 10588 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri .S. Anil Kumar (Trivandrum) And Sri. M. RAJAGOPAL
For The Respondent : Sri.N.Nagaresh, Assistant Solicitor General And Sri. V. K. Shamsudheen
JUDGMENT
Petitioner seeks release of the goods detained by the first respondent under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act.
2. It is seen that an identical matter ha

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Subject: Refund of IGST on Export– Invoice mis-match Cases – Alternative Mechanism with Officer Interface -reg.
50/2018 Dated:- 26-3-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-II)
JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA,
TAL. URAN, DIST-RAIGAD, MAHARASHTRA – 400 707.
S/12-Gen-790/2017-18 DBK (JNCH)
Date: 26.03.2018
PUBLIC NOTICE NO. 50/2018
Subject: Refund of IGST on Export- Invoice mis-match Cases – Alternative Mechanism with Officer Interface -reg.
In continuation of Public Notice No. 29/2018 dated 26.02.2018 regarding alternate mechanism for the process of IGST refund in invoice mis-match cases, attention of all the exporters and their agents in the jurisdiction of the Jawaharlal Nehru Cust

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Last date for filing of return in FORM GSTR.3B
ACCT/TP/GST/Noti/500-516-40/2018 Dated:- 26-3-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Department of Commercial Taxes
Excise and Taxation Complex,
Rail Head, Jammu
Notification No. 40
In exercise of the powers conferred by section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Jammu and Kashmir Goods and Services Tax Rules, 2017, l, Commissioner, on the recommendations of the Council, hereby specify that the return in FORM GSTR-3B for the month as specified in column (2)

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M/s. Poonam Grahnirman (P) Ltd. Versus The Assst. State Tax Officer, The Commissioner, State Goods And Service Tax Department And The State Of Kerala, Represented By The Secretary, Taxes Department, Trivandrum
GST
2018 (4) TMI 204 – KERALA HIGH COURT – 2018 (12) G. S. T. L. 6 (Ker.) , [2018] 2 GSTL 126 (Ker)
KERALA HIGH COURT – HC
Dated:- 26-3-2018
W. P. (C). No. 10147 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri. E. P. Govindan And Smt. G. Deepa
For The Respondent : Sri. V. K. Shamsudheen
JUDGMENT
Goods belonging to the petitioner have been detained by the first respondent invoking the power under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services

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THE UTTAR PRADESH GOODS AND SERVICES TAX (FOURTEENTH AMENDMENT) RULES, 2018.
KA.NI.-487/XI-9(42)/17 Dated:- 26-3-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2
NOTIFICATION
No.KA.NI.-487/XI-9(42)/17-U.P.GST Rules-2017-Order-(120)-2018
Lucknow: Dated: March 26, 2018.
In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017:-
THE UTTAR PRADESH GOODS AND SERVICES TAX (FOURTEENTH AMENDMENT) RULES, 2018
Short title and commencement
1.
(1) These Rules may be called the Uttar Pradesh Goods and Services Tax (Fourteenth Amendment) Rules, 2018.
(2) Save as otherwise provided in these ru

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:-
“138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.-(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees-
(i) in relation to a supply; or
(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 at the common portal and a unique number will be generated on the said portal:
Provided further that where

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ule, the expression “handicraft goods” has the meaning as assigned to it in notification No. KA.NI.-2-1414/XI-9(15)/17-U.P.Act-1-2017-Order-(48)-2017 dated 27-09-2017 as amended from time to time.
Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST E

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EWB-01:
Provided that the registered person or, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:
Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1.-For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is

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r a distance of upto fifty kilometers within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of the conveyance may not be updated in the e-way bill.
(5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment:
Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one co

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art 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 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

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r 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 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 und

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State and Union territory.
(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-motorized 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 goods within such areas in the State for values not exceeding such amount as the Commissioner of State tax, in consultation with the Principal Chief Commissioner / Chief Commissioner of Central tax, may, subject to conditions that may be specified , notify;
(e) where the goods, other than de-oiled cake, being transported, as specified in the Schedule appended to notification No. KA.NI.-2-837/XI-9(47)/17-U.P.Act-1-2017-Order-(07)-2017 dated 30-06-2017 as amended time to time.
(f) where t

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4-10-2017 as amended from time to time;
(k) any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;
(l) where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;.
(m) where empty cargo containers are being transported; and.
(n) where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55..
Explanation.- The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be.
ANNEXURE
[(See rule 138 (14)]
S. No.
Description of Goods
(1)
(2)
1.
Lique

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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 in FORM GST INV-1.
(4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Id

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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.”;
Amendment of rule 138C
6.
In the said rules for 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 recorde

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EWB-04 and FORM GST INV-1, the following forms shall be substituted, namely:-
FORM GST EWB-01
(See rule 138)
E-Way Bill
E-Way Bill No. :
E-Way Bill date :
Generator :
Valid from :
Valid until :
PART-A
A.1
GSTIN of Supplier
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 nu

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Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
Tax Invoice or Bill of Supply or Delivery Challan or Bill of Entry date
Tax Invoice or Bill of Supply or Delivery Challan or Bill of Entry 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 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 Invoi

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tion 54(3)], the following shall be substituted, and be deemed to have been substituted with effect from 07-03-2018, 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”;
Amendment in FORM GST RFD-01A
10.
In FORM GST RFD-01A, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted, and be deemed to have been substituted with effect from 07-03-2018, 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 o

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In Re: Sri. N.C. Varghese, Thrissur
GST
2018 (4) TMI 581 – AUTHORITY FOR ADVANCE RULING – KERALA – 2018 (12) G. S. T. L. 386 (A. A. R. – GST), [2018] 2 GSTL (AAR) 50 (AAR)
AUTHORITY FOR ADVANCE RULING – KERALA – AAR
Dated:- 26-3-2018
Application dated 23. 02. 2018 – CT/3270/18-C3
GST
Senthil Nathan S, IRS Member GST and N. Thulaseedharan Pillai Member SGST
ORDER
Sri. N.C. Varghese, Thrissur, a small scale contractor (hereinafter called the applicant), has preferred an application for Advance Ruling on the rate of tax of standing rubber trees. The applicant is engaged in the purchase and cutting and removal of rubber trees from the plantations of certain public sector undertakings owned by the Government of Kerala and

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e soft wood and cannot be used for construction purposes. It is generally used for the manufacture of packing cases and plywood substitutes, etc. after necessary processing.
4.  The applicant further argued that in the VAT period, since rubber wood is not useful for construction purposes, the Government of Kerala exempted the rubber trees/rubber wood from the purview of tax in order to give relief to the growers.
5.  The applicant, in his application dated 23-02-2018, has raised the following questions to be determined by the Authority for Advance Ruling.
“(1) Live rubber trees under HSN code 06 the rate of tax 0 but now insisting for payment of 18% GST which according to the auction there is no clarification issued by the GST

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es actionable claim, growing crops. grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of suppIy . In this case, under the contract of supply, growing crops – i.e., rubber trees are agreed to be severed before supply and hence, comes under the definition of 'goods'. Thus, standing rubber trees no longer remain as such. Therefore, it can only be treated as 'wood in rough form'.
8.  In GST, firewood is exempted as per HSN Code 4401. There is no differentiation between soft wood and hardwood in GST.
9.  In the light of the aforesaid circumstances, we rule as under.
RULING
It is hereby clarified that rate of tax on rubber wood in the aforesaid t

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In Re: M/s. Caltech Polymers Pvt. Ltd.
GST
2018 (4) TMI 582 – AUTHORITY FOR ADVANCE RULING – KERALA – 2018 (12) G. S. T. L. 350 (A. A. R. – GST), [2018] 2 GSTL (AAR) 23 (AAR)
AUTHORITY FOR ADVANCE RULING – KERALA – AAR
Dated:- 26-3-2018
Application dated 30. 12. 2017 – CT/531/18-C3
GST
Senthil Nathan S, IRS Member GST and N. Thulaseedharan Pillai Member SGST
ORDER
M/s. Caltech Polymers Pvt. Ltd., Malappuram (hereinafter called the applicant or the Company) has preferred an application for Advance Ruling on whether recovery of food expenses from employees for the canteen service provided by the applicant / company comes under the definition of outward supplies and are taxable under Goods & Service Tax Act.
2.  The applicant is a Private Limited Company engaged in the manufacture and sale of footwear. It is submitted that they are providing canteen services exclusively for their employees. They are incurring the canteen running expenses and are recovering the

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d is recovered from the employees, as a deduction from their monthly salary, in proportion to the foods consumed by them.
f)  The company does not make any profit while recovering the cost of the food items, from the employees. Only the actual cost incurred for the food items is recovered from the employees.
4.  The company is of the opinion that this activity does not fall within the scope of 'supply', as the same is not in the course or furtherance of its business. The company is only facilitating the supply of food to the employees, which is a statutory requirement, and is recovering only the actual expenditure incurred in connection with the food supply, without making any profit.
5.  The company also referred to the Mega Exemption Notification No. 25/2012-ST dated 20.06.2012 issued by the Government of India whereby services in relation to supply of food or beverages by a canteen maintained in a factory covered under the Factories Act, 1948 was exempted u

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under the GST laws.
9.  The term “business” is defined in Section 2(17) of the GST Act, which reads like this:-
“business” includes:- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit:
(b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a);…
From the plane reading of the definition of “business”, it can be safely concluded that the supply of food by the applicant to its employees would definitely come under clause (b) of Section 2(17) as a transaction incidental or ancillary to the main business.
10.  Schedule II to the GST Act describes the activities to be treated as supply of goods or supply of services. As per clause 6 of the Schedule, the following composite supply is declared as supply of service.
“supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article fo

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t;
(b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government:
Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply.
Since the applicant recovers the cost of food from its employees, there is consideration as defined in Section 2(31) of the GST Act, 2017.
12. In the light of the aforesaid circumstances, we rule as under.
RULING
It is hereby clarified that recovery of food expenses from the employees for the canteen services provided by company would come under the definition of 'outward supply' as defined in Section 2(83) of the Act, 2017, and therefore, taxable as a supply of service unde

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In Re : M/s Synthite Industries Ltd., Ernakulam
GST
2018 (4) TMI 583 – AUTHORITY FOR ADVANCE RULING – KERALA – 2018 (12) G. S. T. L. 395 (A. A. R. – GST), [2018] 2 GSTL (AAR) 49 (AAR)
AUTHORITY FOR ADVANCE RULING – KERALA – AAR
Dated:- 26-3-2018
Application dated 29. 01. 2018 – CT/2275/18-C3
GST
Senthil Nathan S, IRS Member GST and N. Thulaseedharan Pillai Member SGST
ORDER
M/s. Synthite Industries Ltd, Synthite Valley, Kadayiruppu P O, Kolenchery, Ernakulam District, Kerala 682311 (hereinafter called the applicant) is a registered person under GST having GSTN: 32AADCS5616E1ZQ.
2.  They are in the business of trading in spices and spice products. They have two modes of transactions. In the first kind, the applicant receives order from a customer in USA for the supply of spice products. They place a corresponding order to a supplier in China for supplying the goods ordered by the customer in USA. The supplier in China, based on the request of the applicant,

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ouse and this reduces the freight expenses and delay in delivery. These types of transactions are legally permitted and they have obtained necessary permission from Reserve Bank of India. The applicant wants to buy materials from a company in China in bulk and store it in the presidential warehouse in Netherlands for subsequent delivery to various customers in and around the country as small and medium lots based on demand. The material is not coming to India at any point. The Chinese supplier will invoice the applicant for which payment will be given in due Subsequently, the warehouse authorities will arrange split deliveries to their Various overseas customers as per their instructions. The applicant would issue invoice to the ultimate customers and collect the proceeds in foreign exchange.
4.  The applicant in his application dated 29.01.2018 has raised following issues for determination by the Authority;
1.  Whether on procuring goods from China, in a context where the

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dated 13.03.2018, the applicant has submitted that they are engaged in the manufacture and export of spice oils and oleoresins from India from 1972 and their annual turnover is more than Rs. 1500 crores. They have export trading house status granted by the Ministry of Commerce and Industry, Government of India. They mainly purchase spices such as pepper, ginger, cardamom, nutmeg, chillies, turmeric, etc as raw materials and extract them with solvents / chemicals to produce spice oleoresins. They are having manufacturing facilities at Kerala, Tami Nadu, Karnataka and Andhra Pradesh. The applicant submitted that around 80% of their turnover is from exports and the foreign customers place order for various products.
7.  The applicant also submitted copies of the purchase order issued by them to the Chinese supplier; the Invoice issued by the Chinese supplier; the Bill of Lading from China to USA and the invoice issued by the applicant to their customer in USA.
8.  On the basi

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upply of alcoholic liquor for human consumption, on the value determined under Section 15 of the Central Goods and Services Tax Act, and at such rates, not exceeding forty percent, as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person;
Provided that the integrated tax on goods imported into India shall be levied and collected in accordance with the provisions of Section 3 of the Customs Tariff Act, 1975, on the value determined under the said Act at the point when duties of customs are levied on the said goods under Section 12 of the Customs Act, 1962.
10.  The Customs Tariff Act, 1975 was amended by The Taxation Laws Amendment Act, 2017 by introducing sub-section (7) in Section 3 of the Customs Tariff Act, 1975 with effect from 01.07.2017 to enable collection of integrated tax  on the goods imported. The relevant provisions of the amended Section 3 of the Customs

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62 (52 of 1962), and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include the tax referred to in sub-section (7) or the cess Referred to in sub-section (9).
(12) The provisions of the Customs Act, 1962 and the rules and regulations made thereunder, including those relating to drawbacks, refunds and exemption from duties shall, so far as may be, apply to the duty or tax or cess, as the case may be, chargeable under this section as they apply in relation to the duties leviable under that Act.
The relevant provisions of the Customs Act, 1962 are reproduced below;
SECTION 12.: Dutiable goods. – (1) Except as otherwise provided in this Act, or any other law for the time being in force; duties of customs shall be levied at such rates as may be specified under the Customs Tariff Act 1975, or any other law for the time being in force, on goods imported into, or exported from, India.

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goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry  inwards or the arrival, as the case may be.
(2) The provisions of this section shall not apply to baggage and goods imported by   post.
From a combined reading of the above provisions of the IGST Act, 2017, the Customs Tariff Act, 1975, and the Customs Act, 1962, it is evident that the integrated tax on goods imported into India shall be levied and collected at the point when duties of customs are levied on the said goods under Section 12 of the Customs Act, 1962 i.e.-on the date determined as per provisions of Section 15 of the Customs Act, 1962.
11.  When a question regarding the leviability of Integrated Goods and Services Tax [IGST] on High Sea Sales of imported goods and point of collection thereof was raised before the Central Board of. Excise and Customs [CBEC], the CBEC by Circular No. 33/2017-Customs dated 01.08.2017had clarified as follows;
Subject:

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imported goods are akin to inter-state transactions. Owing to this, it was presented to the Board as to whether the high sea sales of imported goods would be chargeable to IGST twice i.e. at the time of Customs clearance under sub-section (7) of section 3 of Customs Tariff Act, 1975 and also separately under Section 5 of The Integrated Goods and Services Tax Act, 2017.
4. GST council has deliberated the levy of Integrated Goods and Services Tax on high sea sales in the case of imported goods. The council has decided that IGST on high sea sale (s) transactions of imported goods, whether one or multiple, shall be levied and collected only at the time of importation i.e. when the import declarations are filed before the Customs authorities for the customs clearance purposes for the first time. Further, value addition accruing in each such high sea sale shall form part of the value on which IGST is collected at the time of clearance.
5. The above decision of the GST council is already e

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Last date for filing of return in FORM GSTR-3B.
003/2018-GST Dated:- 26-3-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY TILE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX ASSAM : : KAR BHAWAN
NOTIFICATION No. 3/2018-GST
The 26th March, 2018
No.CT/GST-14/2017/97.- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Assam 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 specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the s

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Online facility of GST RFD – 11 for acceptance of Letter of Undertaking as per G.S.T. Act
AC/Export Cell/W-208/2017-18/ 345-349 Dated:- 26-3-2018 Delhi SGST
GST – States
OFFICE OF THE SPECIAL COMMISSIONER, (KCS)
GOVT OF NCT OF DELHI: DEPTT. OF TRADE & TAXES: 8th FLOOR
VYAPAR BHAWAN I.P. ESTATE: NEW DELHI-110002.
F.NO. AC/Export Cell/W-208/2017-18/ 345-349   
Dated: 26-03-2018
CIRCULAR
The Department of Trade & Taxes, (KCS branch) Govt. of NCT of Delhi had been issuing Letter of Undertaking (LUT) to zero rated supplier in terms of notification no-37/2017- Central Tax dt 4/10/17 and circular no 8/8/2017- GST dt 4/10/17 of Ministry of Finance, Govt of India, Central Board of Excise & Custom and Circular No F.N.

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ter will be issued by proper officer as per format (Copy enclosed).
The GST Export cell of the department, created vide notification/circular No.F.IV/14/HR/T&T/Export cell /2017/6815-22 Dated 12-07-2017 shall case to function w.e.f. 27.03.2018. All applications is this regard will be received by the jurisdictional proper officer/Ward- Incharge of the Department.
This is issued with the prior approval of commissioner, (State Tax), Delhi.
(KAPIL SINGH)
SPECIAL COMMISSIONER (KCS)/
NODAL OFFICER (EXPORT)
=============
Document 1
Office of the Assistant Commissioner (Ward-)
Department of Trade & Taxes
Govt. of NCT of Delhi
Floor, Vyapar Bhawan, I.P. Estate, New Delhi-110002
F.No./AC/W-/LUT/2017-18/
Dated:-
To
M/s
Address
Subject:-

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In Re : M/s Roulunds Braking India (Pvt.) Ltd.
GST
2018 (7) TMI 1332 – AUTHORITY FOR ADVANCE RULING – HARYANA – 2018 (15) G. S. T. L. 142 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – HARYANA – AAR
Dated:- 26-3-2018
Advance Ruling No. 3
GST
Sangeeta Karmakar (Member CGST) and Vijay Kumar Singh (Member SGST)
Present : Sh. Pradeep Tayal, Chartered Accountant (POA) for the Applicant
(ORDER OF ADVANCE RULING UNDER SECTION 98 OF CENTRAL GOODS & SERVICE TAX ACT, 2017 AND HARYANA GOODS & SERVICE TAX ACT, 2017)
Vijay Kumar Singh. (Member)
The applicant's application was examined and admitted on 16.02.2017. The applicant had sought advance ruling for correct classification of their product, i.e., Brake Pad and Auto Parts, whether to fall under ITC HSN 87083000 attracting 28% GST or ITC HSN 6813 attracting 18% GST.
Report of the Jurisdictional Officer
The Jurisdictional officer has submitted in his report dated 23.02.2018 that the ITC HSN 6813 attracting GST (9%

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eep Tayal, C.A. (POA) accompanied by Smt. Suman Bansal, C.S. were present. The case was discussed and they were heard in detail. They had no arguments in contradiction to the report of the jurisdictional officer.
During discussions it was noticed that the applicant is a 100% EOU and manufactures 'Brake Pads' for motor vehicles which largely are exported out of India. These present had also produced several shipping bills pertaining to export of their goods during the financial year 2012-13 to 2014-15 where ITC HSN was initially mentioned as 6803 but on their subsequent request dated 17.02.2017, the office of Commissioner of Customs (Export), Tughlakabad, New Delhi, vide letter dated 19.01.2018 had allowed the HSN on these invoices to be corrected and changed to ITC HSN 8708-3000. Similar change was also allowed for correct classification of HSN from 8708-9900 to 8708-3000 in several shipping bills for the stated period. After thorough deliberations the decision was reserved on

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t of the applicant is a result of frictional material mounted on metal sheets.
Further the HSN heading 8708 classifies parts and accessories of motor vehicle of headings 8701 to 8705 which are in respect of Tractors (other than tractors of the type used on railway platforms), Motor vehicles for transport of 10 over more person, Motor cars and other Motor vehicles principally designed for the  transport of person (other than those of headings 8702), including station wagons and racing cars, Motor Vehicles for transport of goods and special purpose motor vehicles respectively.
It is further noted that vide notification no. 1/2017-Central Tax (Rate), dated 28.06.2017, as amended from time to time and the corresponding State tax notification no. 35/ST-2, dated 30.06.2017 as amended from time to time, the parts and accessories of motor vehicles of heading 8701 to 8705 (other than specified parts of tractors) as classifiable under HSN 8708 attract 14% CGST & 14% HGST totaling 28% GST.

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In Re : M/s. Epcos India Pvt. Ltd.
GST
2018 (7) TMI 1419 – AUTHORITY FOR ADVANCE RULINGS, HARYANA – 2018 (15) G. S. T. L. 117 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, HARYANA – AAR
Dated:- 26-3-2018
ADVANCE RULING NO. 2 (IN APPLICATION NO. 2)
GST
Ms. Sangeeta Karmakar, Member CGST And Mr. Vijay Kumar Singh, Member SGST
For The Applicant : Sh. Ashok Patil, GM, Sh. Rajeev Kumar, Officer Taxation And Sh. Rakesh Chatbar, C.A. (PoA)
RULING
BRIEF FACTS OF THE APPLICATION
1.1 M/s Epcos India Pvt. Ltd.. Plot No.32. Sector-5,HSIIDC Growth Center Bawal-123501,Rewari (Haryana) [hereinafter referred to as “the applicant”], is holding Goods and Services Tax Identification Number 06AAACI6950Q1Z2 and has filed an application dt.26.12.2017, form GST ARA-01, for advance ruling under Section 97 of the Central Goods and Services Act, 2017/Haryana Goods and Services Act, 2017.
1.2 The applicant has submitted that they have made an additional investment in manufacturing o

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t of the mobile handset will, qualify to be classified under heading-85 having description “Parts for manufacture of Telephones for cellular networks or for other wireless networks'' attracting GST Rate of 12% (COST rate 6%, SGST rate 6%, IGST rate 12%) as mentioned under Serial No. 203 of Schedule lI of the Notification No. 1/2017 Central Tax (Rate) dated 28 June, 2017. Serial No. 203 of Schedule Il of the Notification No. 35/ST-2 dated 30th June, 2017 issued under Haryana Goods and Services Tax Act, 2017 and Serial No. 203 of Schedule II of the Notification So. 1/2017 Integrated Tax (Rate) dated 28 June 2017.
B. Whether the product 'Battery for Mobile Handset' whether it be separable or non-separable i.e.. whether it be detachable or non-detachable, when sold to the customers other than mobile handset manufacturers who does not use the same in manufacture of mobile handset, will qualify to be classified under heading-8507 having description.
“Electric accumulators, including separa

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03 of Schedule II of the respective notifications mentioned herein above under CGST Act. Haryana GST Act or IGST Act. However where the same is sold to the consumers who does not use it in manufacture mobile handset, would qualify to be classified under heading 8507 having description of “Electric accumulators, including separators therefor, whether or not rectangular (including square)'', attracting GST Rate of 28% (CGST rate 14%, SGST rate 14%, IGST rate 14%) as mentioned under Serial No. 139 of Schedule IV of the respective notifications mentioned herein above under CGST Act, Haryana GST Act or IGST Act.
1.6 In support of their contention, the applicant referred to GST Rate FAQ released in the CBEC website (http://www.cbec.gov.in/resources/htdocs-cbec/gst/GST-Rate%20FAQs%2027.072017%20 after% 20Fitment%20Committee.pdf, wherein under SI. No 20 against the question “What is the HSN code and GST rates for Battery for mobile handsets?”, it has been stated that “Battery for mobile hands

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ge that cellular phone cannot function without a battery. If that be so, the battery has to be considered as accessory, if not part/component, of cellular phone…”
1.9 (a) Based on the judgment state supra, the applicant has contended that Battery for mobile handsets whether the same is detachable/separable or non-detachable/non-separable from the mobile handset, when sold to the mobile handset manufacturers who uses the same to make it form part of the mobile handset, would qualify to be considered as a part of the mobile handsels and thus would attract GST Rate of 12% as mentioned under Serial No. 203 of Schedule II of the respective notifications mentioned herein above under CGST Act, Haryana GST Act or IGST Act: and
1.9.(b). Where the said Battery tor mobile handsets are sold to consumers/customers who do not use it in manufacture of mobile handset, would attract GST rate of 28% falling under HSN 8507 under Serial No. 139 of Schedule IV of the respective notifications mentioned

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ation No. 35/ST-2, dated 30th June, 2017 issued under Haryana Goods and Services Tax Act, 2017 and Serial No. 139 of Schedule IV of the Notification No. 1/2017 – Integrated Tax (Rate) dated 28 June 2017.
RECORDS OF PERSONAL HEARING – 2nd PROVISO TO SECTION 98(2) OF CGST/HGST ACT, 2017
3. During the personal hearing held on 14.03.2018, the applicant reiterated the submission made vide their application dt,26.12.2017.
DISCUSSIONS AND FINDINGS OF THE AUTHORITY
4.1 The questions raised before the Authority for Advance Ruling, have been elaborated in para 4.1 and 4.2 above. The first aspect to be decided in the instant case is, as to under which of the chapter headings of the Customs Tariff Act, 1985. the said product “battery for mobile handsets'', which is lithium-ion battery would be covered. In the various notifications mentioned in para 4above, which prescribe the rates of CGST on the goods in question, following has been provided vide an explanation:
Explanation. – For the pur

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to headings providing a more general description. In the instant case, lithium-ion mobile phone batteries, prima facie, appears to be covered under the following headings.
8507
ELECTRIC ACCUMULATATORS, INCLUDING SEPARATORS TH OR NOT RECTANGULAR (INCLUDING SQUARE)
8507 60 00
Lithium -ion
8517
TELEPHONE SETS, INCLUDING TELEPHONES FOR CELLULAR OTHER WIRELESS NETWORKS: OTHER APPARATUS
FOR THE TRANSMISSION OR RECEPTION OF VICE, IMAGES OR OTHER * \T c INCLUDING APPARATUS FOR COMMUNICATION IN A WIRED OR WIRELESS NETWORK (SUCH AS A LOCAL OR WIDE AREA NETWORK), OTHER THAN TRANSMISSION OR RECEPTION APPARATUS OF HEADING 8443, 8525, 8527 OR
8517 12
Telephones for cellular networks or for other wireless networks:
8517 70
Parts:
8517 70 10
Populated, loaded or stuffed printed circuit boards
8517 70 90
Other
Out of the above two, sub-heading 85076000, meant for lithium-ion battery, is more specific classification for the product under consideration and heading 85177090 is a general h

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n the Tariff. It was further clarified that the term “parts, components and assemblies of automobiles includes items like batteries, brake assembly, tyres, tubes and flaps, IC engines, ball bearing etc. Thus, it is established that it is not necessary that a part is to be classified in the same heading, in which the main item is covered.
4.5 In the case of State of Punjab v. Nokia India Pvt. Ltd. [2015(315)ELT162(SC), the Hon'ble Apex Court ruled that part is that item without which the main item cannot be operated.
4.6 We also find force in the contentions raised by the applicant that a mobile phone cannot function, cannot be operated without a battery, whether the same is detachable/separable or not. Hence, mobile phone batteries qualify as part of mobile phone and accordingly, we answer the questions raised by the applicant, as under:
4.7 The next point to be decided is that whether “battery for mobile handset” can qualify- for GST under S.No.203 of Schedule II of the Notificatio

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detachable, when sold to the mobile handset manufacturers who uses the same to make it form part of the mobile handset will, qualify to be classified under heading-85 having description “Parts for manufacture of Telephones for cellular networks or for other wireless networks” attracting GST Rate of 12% (CGST rate 6%, SGST rate 6%, IGST rate 12%) as mentioned under Serial No. 203 of Schedule VI of the Notification No. 1/2017 Central Tax (Rate) dated 28 June, 2017, Serial No. 203 of Schedule II of the Notification No. 35/ST-2 dated 30th June,2017 issued under Haryana Goods and Services Tax Act, 2017 and Serial No. 203 of Schedule II of the Notification No. 1/2017 Integrated fax (Rate) dated 28 June 2017.
5.B. The product 'Battery for Mobile Handset', when sold to the customers other than mobile handset manufacturers who does not use the same in manufacture of mobile handset, will qualify to be classified under heading-8507 having description Electric accumulators, including separators t

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In Re : M/s. Popular Motor World (P) Ltd.
GST
2018 (7) TMI 1638 – AUTHORITY FOR ADVANCE RULING – KERALA – TMI
AUTHORITY FOR ADVANCE RULING – KERALA – AAR
Dated:- 26-3-2018
CT/779/18-C3
GST
Senthil Nathan S, IRS (Member, CGST) and N. Thulaseedharan Pillai, Member, SGST
ORDER
M/s. Popular Motor World (P) Ltd., Ernakulam, a company dealing in Motor vehicles and one of the authorised dealers for Hyundai motor cars for the State of Kerala, had preferred an application for Adva

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Refund of IGST on Export-Extension of date in SB005 alternate mechanism cases & clarifications in other cases
PUBLIC NOTICE No. 53/2018 Dated:- 26-3-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT-II) NEW CUSTOMS HOUSE MUMBAI – 400 001.
F. No: S/16-Misc-54/2017-18 DBK
Date: 26.03.2018
PUBLIC NOTICE No. 53/2018
Sub:- Refund of IGST on Export-Extension of date in SB005 alternate mechanism cases & clarifications in other cases-reg.
CBEC vide Circular No.5/2018

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Customs – Refund of IGST on Export – Extension of date of SB005 alternate mechanism cases & clarification in other cases
PUBLIC NOTICE No. 12/2018-Customs Dated:- 26-3-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (PREVENTNIVE)
55-17-3, C-14, 2nd Floor, Road No.2, Industrial Estate, Autonagar, Vijayawada – 520007
Phone: 0866-2551261 Fax: 0866-2551156
C. No. VIII/09/01/2017-Cus.Tech.(PF-I)
Date: 26.03.2018
PUBLIC NOTICE No. 12/2018-Customs
Subject Regarding.
*****
Attention of all the Importers, Exporters, Customs Brokers, Steamer Agents, Custodians/Customs Cargo Service Providers, Trade Associations/Chamber of Commerce, Members of the RAC/PGC and the Public is invited to the Public Notice No.09/2018 – Cus

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7. Although the cases having SB005 error have now greatly reduced due to continuous outreach done by the Board and increased awareness amongst the trade, but some exporters have nevertheless, have committed errors in filing invoice details in shipping bill and GST returns. Therefore, keeping in view the difficulties likely to be faced by the exporters in case SB005 are allowed to be corrected through officer interface for SBS filed up to 31.12.2017, it has been decided to extend this facility to those shipping bills filed till 28.02.2018.
3. Further, representations have also been received from:
(i) field formations seeking resolution of SB006 errors due to discontinuance of transference copy of shipping bill. It has been proposed by the

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ed to allow refund of IGST through an officer interface wherein the officer can verify and satisfy himself of the actual payment of IGST based on GST return information forwarded by GSTN. DG(Systems) shall open a physical interface for this purpose.
4. All the exporters are requested to check the status of their refund claims at ICEGATE (Ref. link https://www.icegate.gov.in/iceLogin/loginAction?) and approach the jurisdictional officer for rectification of errors referred at Para 3 above for expeditious disbursal of Refund.
5. Action to be taken in terms of the decisions taken in this Public Notice should be considered as Standing Order for the purpose of officers and staff.
(SUDHA KOKA)
COMMISSIONER
Circular, Trade Notice, Public N

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IN RE: M/s Maheshwari Stone Supplying Co., Tandur, Vikarabad
GST
2018 (6) TMI 458 – AUTHORITY FOR ADVANCE RULING HYDERABAD TELANGANA – 2018 (13) G. S. T. L. 345 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING HYDERABAD TELANGANA – AAR
Dated:- 25-3-2018
A. R. Com/3/2017 – 2/2018
GST
Sri J. Laxminarayana, Additional Commissioner (State Tax) And Sri V. Srinivas, IRS, Joint Commissioner (Central Tax)
ORDER
1. M/s. Maheshwari Stone Supplying Co., Tandur,(GSTIN No.36ABNPS1863M1ZX) has filed an application in Form GST ARA-01under Section 97(1) of TGST Act,2017 read with Rule 103 of CGST/TGST Rules, 2017and sought advance ruling on the following issues:
(i) In which Chapter the commodity called “Polished/Processed limestone slabs” falls?
(ii) Under which HSN Code the above commodity comes?
(iii) Can it be classified as “Mineral substances not elsewhere specified or included” which is mentioned under HSN Code 2530?
(iv) Can it be classified under any of the HSN Codes 25

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ial and their SSI unit do not do that process and sawn on blocks is mostly practiced in KOTA region of Rajasthan and also in Marble/Granite Industry worldwide.
b) That surface POLISH is a process which is performed on directly brought rough stone SLABs (minor mineral) of uneven thickness and it is called BUTTERMILK like material which they usually undertake in their small scale industries. The expenses incurred on a swan TILE is higher than combined processes of POLISH & CUT done on a SLAB of same size. In economic terms also any of the two processes combined together cannot match a single process of SAWN which is allowed in written form under HSN Code 2516. Selling price wise and quality wise also there is a huge difference in these both varieties of stones and their cheap polish slabs are mostly used in low budget housing needs. These cheap quality Polish stones are also a last resort for a customer to select from.
c) Processed or Mirror Polished Marble/Granite SLABs have also not

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a Stone slab cannot be equated to manufacturing, hence such stone slabs are not liable to Excise Duty (ED for short). Under VAT regime their “Polished limestone slabs” were charged 5% of Tax. Hence, when no ED was charged and VAT was only 5%, then their commodity shall definitely fall in Chapter 25 only, whose GST is also 5% for Limestone category it is also noteworthy for the competent authority to note that ROYALTY is a kind of Tax as decided by majority of Judges of SC so far and the matter is still sub-judice before a larger bench now. And their commodity in its raw form suffers additional juicy fiscal burden in the form of ROYALTY at the hands of Mining authorities of State Government. The process of expensive and luxurious category Marble/Granite is very complex in comparison to their Polish slabs; to such an extent that processing expenses incurred only on SAWN process of Granite/Marble is 2-4 times higher than the entire material cost of Processed Limestone slab itself of same

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g a more general description.
6. As the applicant has presented their case with an argument that “processed/polished limestone slabs” are classifiable under chapter 25 of the GST tariff, we would like to draw attention to the Explanatory notes to the Harmonized Commodity Description and coding system:
* Section V of the HSN deals with classification of Mineral products and in Chapter 25 classification of Salt; sulphur; earths and Stone; plastering materials, lime and cement are dealt with.
* As per the chapter notes to chapter 25, the headings of this chapter covers mineral products only in the crude state. Minerals which have been otherwise processed (e.g., made up into articles by shaping, carving etc,) generally fall in latter chapters(for example, chapter 28 or 68).
7. The heading 25.15 covers Marble, Travertine, Ecaussine and other Calcareous Monumental or Building stone of an apparent specific gravity of 2.5 or more and Alabaster whether or not roughly trimmed or merely cut

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ars the marks of quarrying (blast holes, wedge marks, etc.).
……………..
……………..
* “Roughly trimmed” stone is stone which has been very crudely worked after quarrying, to form blocks or slabs, still having some rough, uneven surfaces. This working involves removing superfluous protuberances by means of hammer or chisel type tools.
* This subheading does not cover blocks or slabs which have been cut to a rectangular (including square) shape.
9. Similarly, the subheading explanatory notes for subheading 2515.12 are given below:
* To fall in this subheading, the blocks and slabs which have been merely cut by sawing must bear discernible traces of the sawing (by wire strand or other saws) on their surfaces.
10. The heading 25.16 covers Granite, Porphyry, Basalt, sandstone and other monumental or Building stones, whether or not roughly trimmed or merely cut, by sawing or otherwise into blocks or slabs………
* The stones of this heading may be shaped or proce

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rocessing unit and POLISHING one of the suitable surface with simple table polish machine and further cut it to square or rectangular shape on a table cutting machine. Since the stones which have undergone the process of polishing are not classifiable under chapter 25, we would like to draw our attention to the Explanatory notes to heading 68.02 which were reproduced below for ease of reference:
* This heading covers natural monumental or building stone (except slate) which has been worked beyond the stage of the normal quarry products of chapter 25.
* The heading therefore covers stone which has been further processed than mere shaping into blocks, sheets or slabs by splitting, roughly cutting or squaring by sawing(square or rectangular faces).
* The heading thus covers stone in the forms produced by the stone-mason, sculptor, etc., viz:
(A)………..
(B) Stone of any shape (including blocks, slabs or sheets), whether or not in the form of finished articles, which has been bo

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