Author: admin_gst

M/s Grid Power Systems Versus Commissioner of Central GST & Central Excise, Allahabad And Vice-Versa
Service Tax
2018 (5) TMI 678 – CESTAT ALLAHABAD – TMI
CESTAT ALLAHABAD – AT
Dated:- 3-5-2018
Appeal No. ST/70493 & 70561/2017-CU[DB] – Final Order Nos. 70831-70832/2018
Service Tax
Hon'ble Mr. Anil Choudhary, Member (Judicial) And Hon'ble Mr. Anil G. Shakkarwar, Member (Technical)
Shri Abhinav Kalra (CA) for Assessee
Shri Rajeev Ranjan (Joint Commr.) AR for Revenue
ORDER
Per : Anil Choudhary
These cross appeals arise from impugned Order-in-Original No. ALD/EXCUS/000/(ST-191/2015) 15 of 2017 dated 31 March, 2007, whereby the learned Commissioner have pursuant to show cause notice proposing to demand Service Tax of Rs. 5,82,46,674/- have confirmed demand of Rs. 2,00,02,630/- under the category 'works contract' alongwith appropriation of Rs. 1,41,49,548/- which was deposited prior to the issue of SCN and as per the ST-3 returns filed by the appellant-assesse, and

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the learned Commissioner have assessed the appellant-assessed at a reduced amount, as noticed herein above in the following manner: –
S.  No.
 Particulars (2)
Gross Amount (3)
 Abatement (4)
Net Amount Taxable (5)
Rate of Tax (6)
Service Tax (7)
  1.
Works Contract for Purvanchal Nigal Ltd. & UP Power Corporation Ltd.
  123,597,380
  –
   123,597,380
   12.36%
  15,276,636
  2.
Works Contract for repair and maintenance of transformers
  37,289,312
  –
  37,289,312
   12.36%
  4,608,959
3.
Rent-a-cab
1,258,800
755,280
503,520
12.36%
62,235
4.
Manpower Supply
1,773,500
1,330,125
443,375
12.36%
54,801
 
TOTAL
160,886,692
–
160,886,692
 
20,002,631
 
3. The learned counsel for appellant-assessee further states that the learned Commissioner have erred in not allowing any abatement and demanding the service tax on

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taking only 30% rebate the service tax liability comes to Rs. 1,40,36,953/- whereas the appellant have admitted service tax liability as per their ST-3 returns of Rs. 1,41,49,548/- which includes the liability for other services of small nature like rent-a-cab and manpower supply. Thus there is no discrepancy and/or case of service tax short paid and/or not paid, made out against the appellant. Accordingly, the learned counsel prays for setting aside the impugned order with consequential relief.
5. The learned AR for Revenue relies on the impugned order and further arguing on appeal by Revenue being ST/70561/2017, states that dropping of demand of service tax raised on the activity undertaken by the assessee and the service provided by them prior to 01 July, 2012 to Purvanchal Nigam Ltd and UP Power Corporation Ltd., in light of Notification No. 11/2010-ST dated 27.05.2010 and the conditions mentioned at 1, 2, 3, 4 & % of Circular No. 123/5/2010 – TRU dated 24 May, 2010, issued under

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the execution of the works contract shall determine the service tax payable in the following manner -(A) In case of works contract entered into for execution of original works, service tax shall be payable on 40% of the total amount charged for the works contract.
9. Accordingly, we find that there is failure on the part of learned Commissioner to allow the admissible abatement under the Service Tax (Determination of Value) Amendment Rules, 2012, read with the Service Tax (Determination of Value) Rules, 2006. We further find that from the workings given by the counsel for the appellant-assessee even by allowing 30% abatement the service tax payable comes to almost equal to the admitted tax already paid and properly declared in their returns filed with the Department. In this view of the matter, we find that the show cause notice is not maintainable and misconceived. Accordingly, we set aside the impugned order and allow the appeal of the appellant-assessee and dismiss the appeal filed

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S.B.G.C. Logistics Versus State of U.P. And 4 Others
GST
2018 (5) TMI 697 – ALLAHABAD HIGH COURT – 2018 (13) G. S. T. L. 405 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 3-5-2018
Writ Tax No. 731 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ.
For the Petitioner : Nishant Mishra,Vipin Kumar Kushwaha
For the Respondent : C.S.C.,A.S.G.I.,B.K.Singh Raghuvanshi
ORDER
Heard Sri Nishant Mishra, learned counsel for the petitioner, Sri A.C. Tripathi representing the respondent nos.1, 2 and 3 and Sri B.K.Singh Raghuvanshi, learned counsel appearing on behalf of the respondent nos.4 and 5.
Learned counsel for the petitioner, at the outset, has contended that he is not pressing the alternative prayer made in prayer no.A.
The petitioner is aggrieved by the seizure of his goods seized vide impugned order dated 24.04.2018 passed by the Assistant Commissioner, State Tax, Mobile Squad, Unit VIIth, Ghaziabad (respondent no.3) as well as consequential noti

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ll has been downloaded from common portal while providing all details as necessary to be mentioned in 'Part A', since the dealers/consignors were not aware about the details of vehicle by which the goods were supposed to be transported from the godown of the transporter situated at U.P. Boarder, Ghaziabad to its ultimate destination the vehicle details could not be furnished in 'Part B' at that time.
According to the counsel for the petitioner, the goods proceeded from the place of business of the consignors from New Delhi and required to be brought to the U.P. Boarder godwon at Ghaziabad and thereafter the same were required to be reloaded in bigger trolly/vehicle for the purpose of transportation from Ghaziabad to Assam and Nagaland respectively and when the aforesaid goods proceeded from Delhi and entered into the State of U.P., the same were detained by the respondent no.3 at 3.15 P.M. on 21.04.2018, solely on the ground the goods are not accompanied with filled &#

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this distance from Bawana, New Delhi to U.P. Boarder godown is less than 50 km.
Counsel for the petitioner has further submitted that in view of the decision taken by the Government that if the goods are transported within a distance of 50 km in the case of intra-state transaction, there is no requirement to fill up 'Part B'. Notification no.12 of 2018 dated 07.03.2018 craves out an exception and provides that registered person of transporter may not furnish details of conveyance in 'part B' and further where the goods are transporter for a distance of upto 50 km within the State or Union Territory from the place of business of consignor to the place of business of transporter for further transportation.
Learned counsel for the petitioner has submitted that the Central Government, for similar cases, clarified vide clarification dated 31.03.2018 that in such cases, as like the present petitioner, only 'Part A' of Form GST e-way bill-01 to be filled up and not &

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The Assam Goods and Services Tax (Third Amendment) Rules, 2018.
FTX.56/2017/225 Dated:- 3-5-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 3rd May, 2018
No.FTX.56/2017/225.- In exercise of the powers conferred by Section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely; –
Short title and commencement. 1. (1) These rules may be called the Assam Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force with effect from 23rd March, 2018.
Amendment in rule 45.
2. In the principal rules, in rule 45, in sub-rule (1) after the words, “where such goods are sent directly to a job worker", occurring at the end, the following shall be inserted, name

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titution of rule 125.
4. In the principal rules, for rule 125, the following rule shall be substituted, namely:-
"Secretary to the Authority 125. An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority.";
Amendment in rule 127.
5. In the principal rules, in rule 127, in clause (iv), after the words "to furnish a performance report to the Council by the tenth", the word "day" shall be inserted;
Amendment in rule 129.
6. In the principal rules, in rule 129, in sub-rule (6), for the words "as allowed by the Standing Committee", the words "as may be allowed by the Authority" shall be substituted;
Amendment in rule 133.
7. In the principal rules, in rule 133, after sub-rule (3), the following new sub-rules may be inserted, namely:-
"(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recom

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ules, after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following new sub-clause shall be inserted, namely: –
"c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.";
Amendment in rule 138(D)
10. In the principal rules, after rule 138D, the following new Explanation shall be inserted, with effect from the 1st of April, 2018, namely:-
“Explanation. -For the purposes of this Chapter, the expressions 'transported by railways', 'transportation of goods by railways', 'transport of goods by rail 'and 'movement of goods by rail' does not include cases where leasing of parcel space by Railways takes place.".
V. B. PYARELAL,
Additional Chief Secretary to the Government of Assam,
Finance Dep

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Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crores.
FTX.56/2017/237 Dated:- 3-5-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 3rd May, 2018
No.FTX.56/2017/237.- In exercise of the powers conferred by section 148 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the Act), the Governor of Assam, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current finan

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The Assam Goods and Services Tax (Second Amendment) Rules, 2018.
FTX.56/2017/Pt-III/093 Dated:- 3-5-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 3rd May, 2018
No.FTX.56/2017/Pt-III/93.-In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Government of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely:-
Short title and commencement
(1) These Rules may be called the Assam Goods and Services Tax (Second Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
Amendment in rule 117.
2. In the principal rule, with effect from 7th March, 2018, in rule 117, in sub-rule (4), in clause (b), for sub-clause

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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 the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal:
Provided also that where goods are se

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is 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 EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, bein

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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 registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation 2.-The e-way bill shall not be valid for movement of goods by road unles

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l.
(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 conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the sai

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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 (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table

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s 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 under this rule shall be made available to the-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or
(b) recipient, if registered, where the informat

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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 Government of Assam, Finance (Taxation) Department Notification No. 2(FTX.56/2017/15 dated the 29th June, 2017) published in the Assam Gazette, Extraordinary, vide number 336 dated the 29th June, 2017 as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spiri

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published in the Assam Gazette, Extraordinary, vide number 612 dated the 27th October, 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.

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

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

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cipal Rules, for FORM GST EWB-01, the following form 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 Documen

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Vehicle Number :
Number of E-Way Bills
E-Way Bill Number
Substitution of FORM GST EWB-03.
10. In the principal Rules, for FORM GST EWB-03, the following form shall be substituted, namely:-
FORM GST EWB-03
(See rule138C)
Verification Report
Part A
Name of the 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

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SEZ
Deemed export
Sl.No.
Description of Goods
HSN
Qty.
Unit
Price (per unit)
Total value
Discount, if any
Taxable value
Central tax
State or Union Territory tax
Integrated tax
Cess
Rate
Amt.
Rate
Amt.
Rate
Amt.
Rate
Amt.
Freight
Insurance
Packing and Forwarding Charges etc.
Total
Total Invoice Value (In figure)
Total Invoice Value (In Words)
Signature
Name of the Signatory
Designation or Status”;
Substitution in FORM GST RFD-01
13. In the principal, Rules, with effect from 7th March 2018 in FORM GST RFD-01, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted, namely:
“DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of whic

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Andhra Pradesh Goods and Services Tax (Eighteenth Amendment) Rules, 2018.
G.O.MS.No. 208 Dated:- 3-5-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 208 Dated: 03-05-2018
NOTIFICATION
In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government hereby makes the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, issued in G.O.Ms.No.227, Revenue (CT-II) Dept., Dt.22-06-2017 as subsequently amended namely,-
(1) i) These rules may be called the Andhra Pradesh Goods and Services Tax (Eighteenth Amendment) Rules, 2018.
ii) Save as otherwise provided, they shall be deemed to have come into force with effect on and from the Eighteenth day of April, 2018.
AMENDMENTS
In the Andhra Pradesh Goods and Services Tax Rules, 2017, –
(1) in rule 89, for s

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ices Tax Act, 2017 (Act No.16 of 2017) shall be credited to the Fund:
Provided that an amount equivalent to fifty percent of the amount of integrated tax determined under sub-section (5) of section 54 of the Andhra Pradesh Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund.
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund.
(3) Accounts of the Fund maintained by the Government shall be subject to audit by the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice- Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilization of the money credited to th

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

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

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plies for reimbursement of legal expenses incurred by him in a case instituted by him in a consumer dispute redressal agency.
(b) 'application' means an application in the form as specified by the Standing Committee from time to time;
(c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of Section 4 of the Consumer Protection Act, 1986 (Act No.68 of 1986), for promotion and protection of rights of consumers;
(d) 'Committee' means the Committee constituted under sub-rule (4);
(e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of Section 2 of the Consumer Protection Act, 1986 (Act No.68 of 1986), and includes consumer of goods on which State tax has been paid;
(f) 'Fund' means the Consumer welfare Fund established by the State Government under section 57 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017);
(g) 'pr

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put tax credit is required to be reversed and paid back to Government.
Sl.No.
GSTIN
Invoice/Bill of Entry
Description of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and capital goods /plant and machinery
Unit Quantity Code (UQC)
Qty
Value (As adjusted by debit/ credit note)
Input tax credit/Tax payable (whichever is higher) (Rs.)
No.
Date
Central tax
State/Union territory tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
8 (a) Inputs held in stock (where invoice is available)
8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available)
8 (c) Capital goods/plant and machinery held in stock
8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock (where invoice is not available)
9. Amount of tax payable and paid (based on Table 8)
Sl.No.
Description
ITC reversible/Tax payable
Tax paid along with application for cancellation of reg

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This form is not required to be filed by taxpayers or persons who are registered as :-
(i) Input Service Distributors;
(ii) Persons paying tax under section 10;
(iii) Non-resident taxable person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at source under section 52.
2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed.
3. Following points need to be taken care of while providing details of stock at Sl. No.8:
(i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods;
(ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or p

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Finolex Cables Ltd., Thru. Authorized Signatory & Anr. Versus State Of U.P. Thru. Prin. Secy., Registration & Tax & 2 Others
GST
2018 (5) TMI 1553 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 3-5-2018
MISC. BENCH No. 12608 of 2018
GST
Hon'ble Shabihul Hasnain And Hon'ble Rajan Roy, JJ.
For the Petitioner : Neerav Chitravanshi
For the Respondent : C.S.C.
ORDER
Heard Shri Neerav Chitravanshi, learned counsel for the petitioners as well as learned Standing Counsel for the State.
The petitioners have challenged the seizure order dated 11.04.2018 as contained in Annexure No. 1 to this writ petition.
The petitioners say that their goods have been seized despite the fact that they had all the r

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Seeks to exempt payment of tax under section 9(4) of the Assam GST Act,2017 till 30/06/2018.
FTX.56/2017/231 Dated:- 3-5-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION No. 10
The 3rd May, 2018
No. FTX.56/2017/231.- In exercise of the powers conferred by sub-section (l) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on be

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Rivigo Services Pvt. Ltd. Versus State of U.P. And 3 Others
GST
2018 (6) TMI 1059 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 3-5-2018
Civil Misc. Correction Application No. (2) of 2018 Writ Tax No. 689 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ.
For the Petitioner : Suyash Agarwal
For the Respondent : A.S.G.I.,C.S.C.
ORDER
We have heard Sri Suyash Agarwal, learned counsel for the petitioner.
It is submitted that vide orde

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gst on small boarding and lodging
Query (Issue) Started By: – Paramasivam K Dated:- 2-5-2018 Last Reply Date:- 3-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
sirs
good evening
Thankyou for the offer
we want to start a small boarding and lodging unit veg with five rooms.(maiden project)
upto 20 Lakhs turnover no gst or what is the limit.
pl elaborate the rule,
K Paramasivam
Reply By Alkesh Jani:
The Reply:
Sir, in this regards, as you have not mentioned in which stat

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Transfer of tenancy rights not a sale under CGST Act 2017; subject to GST on received consideration.
Circulars
GST
Levy of GST on sale of tenancy right – The transfer of tenancy rights cannot

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CANCELLATION OF REGISTRATION
Query (Issue) Started By: – Shreyansh Agrawal Dated:- 2-5-2018 Last Reply Date:- 8-5-2018 Goods and Services Tax – GST
Got 6 Replies
GST
DEAR SIR,
MY CLIENT HAVING TRANSPORT BUSINESS OPERATES IN TWO PLACES I.E MAHARASHTRA & GUJARAT AND OBTAINED INDIVIDUAL REGISTRATION IN MAHARASHTRA AS WELL AS GUJARAT BY USING SINGLE PAN NUMBER. NOW MY CLIENT WANT TO CANCEL REGISTRATION IN GUJARAT BUT MY QUERY IS WHETHER WE HAVE TO DISCLOSE ADDITIONAL PLACE IN MAHARASHTRA REGISTRATION IF WE CONTINUE WITH MAHARASHTRA REGISTRATION NUMBER OR WE CANCEL REGISTRATION IN BOTH PLACE I.E MAHARASHTRA & GUJARAT. FOR GTA, GST REGISTRATION IS NOT COMPULSARY. IF WE CANCEL BOTH PLACE REGISTRATION NUMBER WHETHER THERE IS ANY CONSE

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t been much change from pre-GST era to GST regime regarding liability of tax in this category. It is very simple that who pays the freight, will pay GST. That person may be consignor or consignee. Both are covered for the purpose tax liability. It is actual practice being followed by the assessees as supply of this service is under RCM. It being under RCM you can get your registration cancelled as already advised by my friends (experts). Necessity of declaring additional of business or getting registration in another State does not arise.
Reply By YAGAY and SUN:
The Reply:
It is in the GSTN to mention the businesses located in other states. It was also in erstwhile VAT legislation though not so stringent but in GST Regime it is to have c

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Deemed Registration
Query (Issue) Started By: – Ravikumar Doddi Dated:- 2-5-2018 Last Reply Date:- 3-5-2018 Goods and Services Tax – GST
Got 7 Replies
GST
Hi sir,
Rule 9(5) prescribed time limit for approval of GST Registration, if the time expire it will be a deemed registration. Rule 9(5)(a) within a period of three working days from the date of submission of the application or (b) within period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant, the application for grant of registration shall be deemed to have been approved, When it is deemed how do I get GST Number in portal.
Reply By Alkesh Jani:
The Reply:
Sir,
The system will automatically gene

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Scenario of E-Way bill agst Sale of Motor Bike from Show Room
Query (Issue) Started By: – DINESH TIWARI Dated:- 2-5-2018 Last Reply Date:- 5-5-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Please guide me;
If we are selling Bikes from our showroom and Invoice Value is over than 50000.00 ; shall we need to raise Eway Bill or not.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
If it is transported e-way bill is required.
Reply By YAGAY and SUN:
The Reply:
FAQs No. 10 06-12-2017
Whether e-way bill is required, if the goods are being purchased and moved by consumer to his destination himself.
Yes. As per the Rules, e-way bill is required along with the goods, if it is more than ₹ 50000/-. Under this circumstance

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Challenge on Advertisement Tax Power Under U.P. Municipal Corporation Act; High Court Admits Appeal and Stays Proceedings.
Case-Laws
GST
Power to levy of advertisement tax – omission of claus

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Gst Rate on Scarp Papers & Machinery
Query (Issue) Started By: – Rajesh Mohanty Dated:- 2-5-2018 Last Reply Date:- 8-5-2018 Goods and Services Tax – GST
Got 8 Replies
GST
My uncle has a scarp business.He collects Scarp papers & machinery from all kind of institutions basically from Banks across all over the State & then he send it for recycle purpose/sale it to the factories.
So my questions are:
1.Does he need to take GST registration?
2.What are the GST rates is applicable for sacrp paper & machinery?
Reply By YAGAY ANDSUN:
The Reply:
Yes, in our view he needs to get himself registered provided he has crossed the threshold limit or he may go for composition scheme – registration.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The

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BUYER OTHER THAN ACTUAL USER OF MATERIAL
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 2-5-2018 Last Reply Date:- 3-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
If our buyer (Maharashtra) given instruction to send material to Gujarat customer ( Who is end user) on his behalf.
The above case we will raise invoice charging IGST (Since supply is Inter State) and stating Shipped to Gujarat & Billed to Maharashtra. Also we generate E-Way Bill to Gujarat Customer showing IGST.
In our case the sale is in transit because we will get payment from Maharashtra buyer and he is asking to raise invoice after charging (CGST + SGST) .
Is it possible to raise invoice showing Intra State supply when we declared as Inter st

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By Alkesh Jani:
The Reply:
Sir, in this regards, my point of view is that, the place of supply can be determined by referring Section 10 of IGST Act, 2017. The sub-clause (a) & (b) of the said section is given below:-
(a) where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient;
(b) where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods

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Credit Note
Query (Issue) Started By: – Raja Sekhar Dated:- 2-5-2018 Last Reply Date:- 8-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
I am the dealer of Mobiles, I am received credit Notes incentive,price drop and other schme from supplier without gst, can I reversal of input tax credit ?,
Reply By Himansu Sekhar:
The Reply:
Only if the output supplier wants to reduce the liabilities
Reply By Himansu Sekhar:
The Reply:
Please refer to Sec. 34 of the CGST Act
Reply By

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reiumbursment on supply of diesel
Query (Issue) Started By: – yashpal madan Dated:- 2-5-2018 Last Reply Date:- 6-5-2018 Goods and Services Tax – GST
Got 9 Replies
GST
We are providing Generator Set to banks on monthy rental basis.some banks are paying fix amount including supply of diesel,maintenence & operation of set and we charge GST @18% on fix amount.
Some banks are paying rent of generator @10000 p.m which include operation & maintenence plus diesel consumption @ 8 liter per hour at market diesel rates as per running of Generatror depending on power supply situation.
We generate two bills one for rent of generator and second for reimbursement of diesel.
On rent bill we charged 18%GST and we are not charging GST on reimbur

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This expenditure on account of Diesel charges is indispensable and inevitably incurred to provide taxable service and hence, essentially forms part of value of taxable service.
If tomorrow, diesel comes under GST, and the rate of GST if happens to be more, you will not be asked to pay the GST applicable on Diesel. You will be asked to pay GST treating it as a composite supply, The main supply will be the essence of the entire composite supply.
Kasturi sir is correct.
Reply By Himansu Sekhar:
The Reply:
It is better to ask for a clarification to the Deptt.
Reply By YAGAY ANDSUN:
The Reply:
Providing of tangible goods for rent/lease is taxable under GST Regime.
Reply By Alkesh Jani:
The Reply:
Dear all Experts,
Can we review on the

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lowing conditions (in addition to the condition required to be satisfied to be considered as a pure agent)for exclusion from value:
(i) The supplier acts as a pure agent of the recipient of the supply, when he makes payment to the third party on authorization by such recipient
(ii) The payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the pure agent to the recipient of service
(iii) The supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account In case the conditions are not satisfied, such expenditure incurred shall be included in the value of supply under GST.
I

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GIST OF RECENT PRONOUNCEMENTS ON GST (PART-IX)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 2-5-2018

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

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any jurisdiction in respect of such matter. Hence, the impugned notice was wholly without jurisdiction.
The High Court held that since the impugned notice issued to assessee, which appears to be relating to service tax matter, hence was without jurisdiction. Therefore, further proceeding under the impugned notice was to be stayed until the returnable date.
* In Modern Pipe Industries v. State of UP 2017 (10) TMI 1017 – ALLAHABAD HIGH COURT , where the assessee, a partnership firm, filed petition contending that even though GST ID/password had been provided, but on logging with said ID/password, it was not able to access registration certificate of firm which was migrated to GST, Revenue was asked by the court to inform if any arrangement had been made to resolve such kind of problems.
* In Samaj Parivartana Samudaya & Ors. v. State of Karnataka & Ors. (2017) 10 TMI 255 (Supreme Court), on question of whether lessee can claim input tax credit under CGST Act, 2017 in case of an e-

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le retail package did not carry or bear a separate MRP for charger included therein and that it was also not separately identified on package. Therefore, it was held that since there was no intention of assessee to affect a separate or distinct sale of charger and no separate price was fixed or declared for charger, charger contained in a composite package would not be eligible to be taxed separately.
(Some more cases to follow)
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Reply By Sampreeth Samala as =
Thanks for this Mr.Agarwal. Just wanted to check if there is any update on the Mascot Entrade vs Union of India 2018 (4) TMI 269 – GAUHATI HIGH COURT case in Guahati High court as the returnable date it over.
Dated: 3-5-2018
Reply By Dr. Sanjiv Agarwal as =
Will update on MASCOT case as soon as I get some information.
Dated: 3-5-2018
Reply By abhishek ghai as =
Dear Sir,
Please Clarify whether service tax audit could be conducted by Department post GST for the Service tax pertaining to period pre-gst

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Issue related to taxability of ‘tenancy rights’ under GST- regarding
44/18/2018 Dated:- 2-5-2018 CGST – Circulars / Ordes
GST
Circular No. 44/18/2018-CGST
F. No. 341/28/2017-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
*****
New Delhi, the 2nd May, 2018
To,
The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Issue related to taxability of 'tenancy rights' under GST- regarding
Doubts have been raised as to,-
(i) Whether transfer of tenancy rights to an incoming tenant, consideration for which is in form of tenancy premium, shall attract GST

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o usually has the option to sell the tenancy right of the said property and in such a case has to share a percentage of the proceed with owner of land, as laid down in their tenancy agreement. Alternatively, the landlord pays to tenant the prevailing tenancy premium to get the property vacated. Such properties in Maharashtra are governed by Maharashtra Rent Control Act, 1999.
3. As per section 9(1) of the CGST Act there shall be levied central tax on the intra-State supplies of services. The scope of supply includes all forms of supply of goods and services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business a

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lude them from the scope of supply of goods and services and from payment of GST. The transfer of tenancy rights cannot be treated as sale of land or building declared as neither a supply of goods nor of services in para 5 of Schedule III to CGST Act, 2017. Thus a consideration for the said activity shall attract levy of GST.
5. To sum up, the activity of transfer of 'tenancy rights' is squarely covered under the scope of supply and taxable per-se. Transfer of tenancy rights to a new tenant against consideration in the form of tenancy premium is taxable. However, renting of residential dwelling for use as a residence is exempt [Sl. No. 12 of notification No. 12/2017-Central Tax(Rate)]. Hence, grant of tenancy rights in a residential dwelli

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M/s Uravi T & Wedge Lamps Pvt. Ltd. Versus Commissioner of CGST & Central Excise, Thane
Central Excise
2018 (5) TMI 1118 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 2-5-2018
Appeal No. E/87806/17 – ORDER NO. A/86337 / 2018
Central Excise
Hon'ble Shri Ramesh Nair, Member (Judicial)
Shri Stebin Mathew, Advocate for Appellant
Shri S.J. Sahu, AC (AR) for Respondent
ORDER
Per: Ramesh Nair
The issue involved is that whether the appellant is entitled for CENVAT Credit on the strength of invoice issued by an importer, who is registered as first stage dealer. The case of the department is that the supplier being an importer could have been registered separately as an importer. Since the appellant is registered only as

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n and it is not notification by which rule 9 was amended. Therefore, this clarification will have retrospective effect. Accordingly, the importer was not required to be registered separately once he was registered as first stage dealer. He takes support from this Tribunal's judgment on identical issue in the case of Commissioner of CGST, Thane Rural Vs. Western Refrigeration Pvt. Ltd. – 2018-TIOL-08-CESTAT-MUM.
3. Shri S.J. Sahoo, learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order.
4. I have carefully considered the submissions made by both sides. I find that at the relevant period from 1.3.2015 to 31.1.2016, the definition of first stage dealer is as under: –
“(ij) “firs

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ch CENVAT Credit has been taken. In the present case, the importer who is registered as first stage dealer issued the invoice, therefore, the importer is undoubtedly covered in the terms 'first stage dealer'. Therefore, the invoices issued by first stage dealer in respect of indigenous goods or imported goods, the invoice issued by such first stage dealer is valid document for availing the CENVAT Credit.
4.1 As regards the notification No. 30/2016-CE (NT) heavily relied upon by the learned AR and it was also relied upon by the appellate authority, I am also of the view that this is not an amendment notification, however, the same is a clarification issued for the reason that this notification was not given effect to amendment under the Rul

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Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
05/2018 Dated:- 2-5-2018 Tripura SGST
GST – States
No.F.1-11(54)-GST/2016/3664-71
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
PANDIT NEHRU COMPLEX, GURKHABASTI
AGARTALA, TRIPURA WEST, PIN-799006
Dated, Agartala, the 2nd May, 2018.
Circular No.05/2018 – GST (State)
To
The Superintendent of State Tax (All)
Sub: Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
Sir,
In reference to the subject cited above, it is to inform you the Central Board of Excise & Customs vide Circular No. 39/ 1

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Amending the SGST Rules, 2017(Third Amendment Rules, 2018).
14/2018-State Tax Dated:- 2-5-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Pt(i)
GOVERNMENT OF MIZORAM TAXATION DEPARTMENT
NOTIFICATION
No. 14/ 2018 – State Tax
Dated Aizawl, the 2nd May, 2018
In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely: –
1. (1) These rules may be called the Mizoram Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date o

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may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) in rule 124 –
(a) in sub-rule (4), in the first proviso, after the words “Provided that”, the letter “a” shall be inserted;
(b) in sub-rule (5), in the first proviso, after the words “Provided that”, the letter “a” shall be inserted;
(iii) for rule 125, the following rule shall be substituted, namely:-
“125. Secretary to the Authority.- An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority.”;
(iv) in rule 127, in clause (iv), after the word

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ral of Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules.”;
(vii) for rule 134, the following rule shall be substituted, namely:-
“134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings.
(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”;
(viii) after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following subclause shall be inserted, namely: –
“c. any

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Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018
16/2018-State Tax Dated:- 2-5-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Pt(iv)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION
No. 16/ 2018 – State Tax
Dated Aizawl, the 2nd May, 2018
In exercise of the powers conferred by section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Mizoram 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 (

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