Author: admin_gst

GST – States – NO.F.1-11(91)-TAX/GST/2017(Part) – Dated:- 22-11-2017 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11(91)-TAX/GST/2017(Part) Dated, Agartala, the 22nd November, 2017. NOTIFICATION In exercise of the powers conferred by section 128 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amou

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GST – States – NO.F.1-11(91-TAX/GST/2017(Part) – Dated:- 22-11-2017 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11(91-TAX/GST/2017(Part) Dated, Agartala, the 22nd November, 2017 NOTIFICATION In exercise of the powers conferred by section 148 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in

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GST – States – 128/ST-2 – Dated:- 22-11-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 22nd November, 2017 No. 128/ST-2.- In exercise of the powers conferred by Section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- 1. These rules may be called the Haryana Goods and Services Tax (Twelfth Amendment) Rules, 2017. 2. In the Haryana Goods and Services Tax Rules, 2017(hereinafter called the said rules), in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- Explanation.- For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017- Integrated Tax (Rate), dated the 27th Octobe

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rted, namely:- 107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules. . 6. In the said rules, after FORM GST RFD-01 , the following Forms shall be inserted, namely:- FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From <Year><Mo

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ure Name – Designation / Status DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name – Designation / Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name – Designation / Status SELF- DECLARATION [rule 89(2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id ______, solemnly affirm and certify that in respect of the refund amounting to Rs. _____/ with respect to the tax, interest, or any other amount for the period from ______ to ______, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not req

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– calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 FORM-GST-RFD-01 B [See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A] Refund Order details 1. ARN 2. GSTIN / Temporary ID 3. Legal Name 4. Filing Date 5. Reason of Refund 6. Financial Year 7. Month 8. Order No.: 9. Order issuance Date: 10. Payment Advice No.: 11. Payment Advice Date: 12. Refund Issued To : Drop down: Taxpayer / Consumer Welfare Fund 13. Issued by: 14. Remarks: 15. Type of Order Drop Down: RFD- 04/ 06/ 07 (Part A) 16. Details of Refund Amount (As per the manually iss

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GST – States – 128/ST-2 – Dated:- 22-11-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 22nd November, 2017 No. 128/ST-2.- In exercise of the powers conferred by Section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- 1. These rules may be called the Haryana Goods and Services Tax (Twelfth Amendment) Rules, 2017. 2. In the Haryana Goods and Services Tax Rules, 2017(hereinafter called the said rules), in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- Explanation.- For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October

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ted, namely:- 107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules. . 6. In the said rules, after FORM GST RFD-01 , the following Forms shall be inserted, namely:- FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From <Year><Mon

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n supplies in respect of which refund is claimed. Signature Name – Designation / Status DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name – Designation / Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name – Designation / Status SELF- DECLARATION [rule 89(2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id ______, solemnly affirm and certify that in respect of the refund amounting to Rs. _____/ with respect to the tax, interest, or any other amount for the period from ______ to ______, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature

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ut payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) -calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 FORM-GST-RFD-01 B [See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A] Refund Order details 1. ARN 2. GSTIN / Temporary ID 3. Legal Name 4. Filing Date 5. Reason of Refund 6. Financial Year 7. Month 8. Order No.: 9. Order issuance Date: 10. Payment Advice No.: 11. Payment Advice Date: 12. Refund Issued To : Drop down: Taxpayer / Consumer Welfare Fund 13. Issued by: 14. Remarks: 15. Type of Order Drop Down: RFD- 04/ 06/ 07 (Part A) 16. Details of Refu

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GST – States – 38/2017 – Dated:- 22-11-2017 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 38/2017 CCT s Ref No. A(1)/135/2017 Dt. 22-11-2017 In pursuance of Section 168 of the Telangana Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of Rule 45 of the Telangana Goods and Services Tax Rules, 2017, the Commissioner of State Tax hereby makes the following amendments in the notification No. 25/2017- State Tax, dated the 22nd November, 2017, 2. In the sai

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GST – States – 37/2017 – Dated:- 22-11-2017 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 37/2017 CCT s Ref No. A(1)/115/2017, Dt. 22-11-2017 In exercise of the powers conferred by sub-section (6) of Section 39 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 21/2017-State Tax, dated the 21st October, 2017, except as respects things done or omitted

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GST – States – 36/2017 – Dated:- 22-11-2017 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 36/2017 CCT s Ref No. A(1)/114/2017, Dt. 22-11-2017 In exercise of the powers conferred by sub-section (6) of Section 39 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) and Section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of notification No. 20/2017-State Tax, dated the 25th October, 2017, exce

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GST – States – 35/2017 – Dated:- 22-11-2017 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 35/2017 CCT s Ref No. A(1)/148/2017, Dt. 22-11-2017 In exercise of the powers conferred by sub-section (6) of Section 39 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return by a non-resident taxable person, in F

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GST – States – 34/2017 – Dated:- 22-11-2017 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 34/2017 CCT s Ref No. A(1)/128/2017, Dt. 22-11-2017 In exercise of the powers conferred by sub-section (6) of Section 39 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017), the Commissioner of State Tax, hereby makes the following amendments in the notification issued by Commissioner of State Tax in TGST Notification No. 22/2017-State Tax, dat

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GST – States – G.O.Ms.No. 251 – Dated:- 22-11-2017 – GOVERNMENT OF TELANGANA REVENUE (COMMERCIAL TAX-II) DEPARTMENT G.O.Ms.No. 251 Dated: 22-11-2017 NOTIFICATION In Exercise of the powers conferred by section 128 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017), the State Government, on the recommendations of the Goods and Service Tax Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in

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Goods and Services Tax – Started By: – G GOSWAMI – Dated:- 21-11-2017 Last Replied Date:- 23-11-2017 – Our customer of Haryana has GST Registration with state code of Haryana . But during invoice the state of our customer mentioned as Delhi instead of Hariyana in July 2017 ( but the registration No. of the customer with Haryana state code mentioned) and submitted the GSTR 3B and GSTR 1 accordingly. The customer has informed that when they have filed GSTR 2 the IGST credit is showing inadmissible and they have alleged that they could not able to take credit. Under the circumstances the wise forum are requested to kindly opine how the mistake could be rectified and the customer could take IGST credit. Regards, G.Goswami Kolkata 21.11.2017 –

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Goods and Services Tax – Started By: – pk singhal – Dated:- 21-11-2017 Last Replied Date:- 26-11-2017 – sir we have filed TRANS-1 form to take gst credit on closing stock. since we have not duty paying document so we have to file TRANS-2 FORM TO TAKE GST CREDIT ON STOCK. BUT NO OPTION IS SHOWING FOR TRANS-2 ON GST PORTAL. THEN HOW TO FILE TRANS-2 FORM TO TAKE GST CREDIT. – Reply By CS SANJAY MALHOTRA – The Reply = Wait for Trans-2 activation. No certain date as of now for its implementation. –

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9601 – Goods and Services Tax – Worked corals other than articles of coral ************* Notes: As inserted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017 – Goods and Services Tax – Schedules

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9507 – Goods and Services Tax – Fishing hooks ************* Notes: As inserted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017 – Goods and Services Tax – Schedules

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Goods and Services Tax – Started By: – sanjay khatri – Dated:- 21-11-2017 Last Replied Date:- 22-11-2017 – Dear Expert, on deemed export if goods are sold is within state then what shoud i charged on nvoice 0.1% IGST or 0.05% CGST and SGST or 0.1% CGST? – Reply By Rajagopalan Ranganathan – The Reply = Sir,Whether it is export or deemed export it will be treated as inter-state supply and IGST rate of 0.1% rate is applicable. This is in respect of when supply is made by the supplier directly to the recipient without any intermediary in between. If you supply the goods to a merchant exporter who is located within the same state then 0.05% of CGST and 0.05% of SGST will be applicable. If the merchant exporter is located in other state then IGS

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Goods and Services Tax – GST – Dated:- 21-11-2017 – The GST Council in its 23rd Meeting held on 10th November, 2017 at Guwahati, has recommended the reduction of the GST rate from 28% to 18% on goods falling under 178 headings, leaving now only 50 items under the GST slab rate of 28%. A large number of items have also witnessed a reduction in GST rates from 18% to 12%, 12% to 5% and so on. All these changes are effective from the midnight of 14th November, 2017. The benefit of reduction in the

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Goods and Services Tax – Started By: – nandankumar roy – Dated:- 21-11-2017 Last Replied Date:- 6-8-2018 – ANY HOW SYSTEM ACCEPTED GSTR1 RETURN OF OF JULY'17 WITH REMARKS ERRORS OF SUBMISSION BUT WHEN CLICKED ON ERRORS OF SUBMISSION SHOWING APPX 20 INVOICES ON ERROR MESSAGE THAT NO ACTION TAKEN ON ITEM. AFTER PRINT OUT OF THIS INVOICE FIND OUT THAT ONE SUPPLIER'S INVOICE APPX 10 UNDER THIS REMARKS. GST NO CHECKED AND FOUND OK . CAN ANY BODY HELP WHAT IS THE CAUSE MAY BE AND WHAT TO DO NEXT STEP AND FURTHER LOGIN TO GSTR1 SECTION ONLY OOPS FINDING FROM YESTERDAY.PL HELP.WITH REGARDS,N K ROY9427181604 – Reply By CS SANJAY MALHOTRA – The Reply = Dear Mr. Rao,Please check the Nature of Error from Error Report, correct the same and again upload file at GST Portal. Try and revert afterwards if any issue. – Reply By CS SANJAY MALHOTRA – The Reply = Dear Mr. Roy,Regret to mention in earlier message as Mr. Rao. – Reply By SATNAM SINGH – The Reply = I AM FACING SAME PROBLEM SIR, DID YOU

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a milliion for so prompt replies. – Reply By SATNAM SINGH – The Reply = Sir I downloaded the GSTR-1 file offline from portal & same opened in offline utility, but NO b2b invoices are shown in that offline downloaded file. So what to do next?? – Reply By d a – The Reply = Dear Sir,For NO ACTION TAKEN ON ITEM means you need to Accept / Reject the invoices appearing in uploaded by Receiver.RegardsDivakar – Saral GST – Reply By SATNAM SINGH – The Reply = Divakar ji you may right but now GSTR 2 is not available then how to resolve this error? I need the solution kindly help in solution of the problem> – Reply By d a – The Reply = Dear Satnam Singh Sir, Currently in offline tool using downloaded Gstr1 Json file select uploaded by receiver and select the invoices and Accept the flag and upload other wise in GST portal manually Accept the flag showing in B2B Invoices Uploaded by receiver after clearing all invoices and then submit the GSTR1. Regards Divakar – Saral GST – Reply By SATNA

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appening that is portal reporting errors when there was none (or at least I could find nothing wrong checking or rechecking) or a perfect GST registration number being declared wrong in offline tool. After may trials, my solution is whatever entry is showing error its better to remove it and then rewrite it which solves the problem in 90% cases. You can try the same, may be it works for you too.Regards – Reply By nandankumar roy – The Reply = NOW UPTO DECEMBER FILED.REGARDS,ROY – Reply By SATNAM SINGH – The Reply = I HAVE FOUND THE SOLUTION ABOVE PROBLEM THANKS FOR DISCUSSION, BUT I GOT THE SOLUTION FROM GSTIN IT HEAD AT DELHI VIA EMAIL. – Reply By Ravi Pujar – The Reply = Hi All, I have also faced with the similar NO ACTION TAKEN ON ITEM for 2 invoices, could not find when i tried those particular invoices to either Accept/REJECT, kept on generating the GSTR-1 Summary for some 7 to 8 times in a span of 2 days, finally those 2 invoices appeared on B2B invoices section, i found out the

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Goods and Services Tax – GST – By: – GST Cornor – Dated:- 21-11-2017 Last Replied Date:- 21-11-2017 – INTRODUCTION Provisions of refund of taxes under GST are very important as delay would adversely impact exporters, manufacturers and dealers. A delay in refund would cause problem for the exporters/manufacturer in maintaining the working capital and cash flow. Currently there is delay in months in providing the refund to the exporters/manufacturers/dealers Now due to the non-availability of the refund module on the common portal, it has been decided by the competent authority, on the recommendations of the Council, that the applications/documents/forms pertaining to refund claims on account of zero-rated supplies shall be filed and process

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Goods STEPS: The shipping bill filed by an exporter shall be deemed to be an application for refund in such cases The application shall be deemed to have been filed only when export manifest or export report is filed and the applicant has furnished a valid return in FORM GSTR-3 or FORM GSTR-3B. The system designated by the Customs shall process the claim for refund and an amount equal to the integrated tax paid in respect of such export shall be electronically credited to the bank account of the applicant. Any order regarding withholding of such refund or its further sanction respectively in PART-B of FORM GST RFD-07 or FORM GST RFD-06 shall be done manually till the refund module is operational on the common portal. Scenario:-2 Exports of

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to SEZ Unit/ SEZ Developer without payment of tax (accumulated ITC) Excess balance in Electronic Cash Ledger ITC accumulated due to inverted tax structure Recipient of deemed export STEPS: Printout of FORM GST RFD- 01A needs to be filed manually before the jurisdictional GST officer This form needs to be accompanied with the requisite documentary evidences, wherever applicable (Rule 89(2) – Requisite Documents) NOTE:- * The refund application for various taxes i.e. CT / ST / UT / IT/ Cess can be filed with any one of the tax authorities * The payment of the sanctioned refund amount in relation to CT / IT / Cess shall be made by the Central tax authority while payment of the sanctioned refund amount in relation to ST / UT would be made by th

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GST – States – 956/2017/9(120)/XXVII(8)/2017 – Dated:- 21-11-2017 – Government of Uttarakhand Finance Section – 8 Notification No. 956/2017/9(120)/XXVII(8)/2017 Dehradun, Dated 21/11/2017 In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with Section 21 of the Uttar Pradesh General Clause Act(as applicable in Uttarakhand), the Governor is pleased to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:- The Uttarakhand Goods and Services Tax (Tenth Amendment) Rules, 2017 1. Short title and commencement (1) These rules may be called the Uttarakhand Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall deemed

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uch supplies and furnishes an undertaking to the effect that the supplier may claim the refund 3. Amendment in Rule 96A In clause (a) of sub-rule (1) of Rule 96A of the Uttarakhand Goods and Services Tax Rule, 2017, after the words "after the expiry of three months", the words "or such further period as may be allowed by the Commissioner," shall be inserted. 4. Amendment in FORM GST RFD-01 In FORM GST RFD-01 of the Uttarakhand Goods and Services Tax Rule 2017- (a) for Statement-2 , the following Statement shall be substituted, namely: – Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in

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GST – States – 958/2017/9(120)/XXVII(8)/2017 – Dated:- 21-11-2017 – Government of Uttarakhand Finance Section – 8 Notification No. 958/2017/9(120)/XXVII(8)/2017 Dehradun, Dated 21/11/2017 In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with Section 21 of the Uttar Pradesh General Clause Act(as applicable in Uttarakhand), the Governor is pleased to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:- The Uttarakhand Goods and Services Tax (Eighth Amendment) Rules, 2017 1. Short title and Commencement (1) These rules may be called the Uttarakhand Goods and Services Tax (Eighth Amendment) Rules, 2017. (2) They shall deeme

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appointed day", the words and figures ''the period specified in rule 117 or such further period as extended by the Commissioner" shall be substituted. 5. Amendment in Rule 120 In rule 120 of the "Principal Rules", for the words "ninety days of the appointed day" the words and figures "the period specified in rule 117 or such further period as extended by the Commissioner" shall be substituted. 6. Amendment in Rule 120A In rule 120A of the "Principal Rules", the marginal heading "Revision of declaration in FORM GST TRAN-1" shall be inserted. 7. Amendment in FORM GST REG-29 In FORM GST REG-29, – (a) for the heading, "APPLICATION FOR CANCELLATION OF PROVISIONAL REGISTRATI

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2018 (1) TMI 152 – CESTAT HYDERABAD – TMI – CENVAT credit – capital goods – Pig Moulds, MS Plates, Channels, MS Rounds, TMT Bars, Lancing Pips – MS Plates, Channels, TMT Bars etc. – Held that: – the First Appellate Authority in the impugned order in Paragraph 7, 8 & 9 has given detailed reasoning as to why according to him CENVAT credit on Central Excise Duty on this items needs to be allowed – It can be seen from the above reproduced findings this factual matrix is not contradicted in any form by the Revenue – credit allowed – appeal dismissed – decided against Revenue. – E/COD/30581/2017, E/Cross/30328/2017 in E/31077/2017, E/30252/2017 – A/31880-31881/2017 – Dated:- 21-11-2017 – Mr. M. V. Ravindran., Member (Judicial) Shri Arun Kumar, Deputy Commissioner (AR) for the Appellant. Shri Y. Sreenivasa Reddy, Advocate for the Respondent. ORDER [Order per: M. V. Ravindran] This application is filed by the Revenue for condonation of delay in filing the supplementary appeals. Since this app

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AT credit on Central Excise Duty on this items needs to be allowed to the respondent reproduce the same: 7. I have gone through the issue in detail. I find that the Lower Authority has elaborately discussed this issue and the reasoning flowing in it needs no repetition. I find that lower authority in his findings recorded his inference in para 14 and para 15 of the impugned order that the appellant is eligible for credit in respect of goods i.e. Moulds in terms of definition in Rule 26a)(A)(iv) of CCR 2004, alloyed CENVAT credit of (Rs.1,43,389/- + ₹ 1,33,912/-) on Moulds under capital good; and in respect of goods i.e. Lancer Pipes ₹ 1,21,793/- under definition under Rule 2(k) of CCR 2004, admitted the credit as Inputs, by following the ruling of the case law CCE New Delhi Vs Haryana Concast Ltd., [2002 (148) ELT 905 (Tri.- Del.)]. I find there is no dispute from either parties to this extent, I do not find any valid reason to differ to the decision of lower authority. Hen

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apital goods, without blindly applying the ratio of Rajasthan Spinning & Weaving Mills decision [2010 (255) ELT 481 (S.C.)]. Admittedly, the user carried out and in O-I-O No.13/2007-08 (JN) dt. 20.12.2007, and (Denova) O-I-O No.03/2012-13 and 04/2012-13 dated 10.05.2012, it was recorded that -MS Plates- used for making PCM hot metal ladles, Runners, Emergency runners, Conveyor Bell on which the moulds with molten pig iron passes through. -MS Angles- used in columns hand rails, platforms, cornr joints, and brick lining chimneys, ladles, etc. -TMT Bars- used in ground hooper, day bins, pump house, mould pulling sumps, and also used at furnace. I find there is no contradicting facts recorded in the orders alleging that the goods were used for civil construction or laying of foundation or making structures for supporting capital goods. In para 13 of the order the lower authority had merely mentioned that the definition of inputs has undergone vast changes, but did not brought into reco

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explanation-2 to rule 2(k) requires the entire rule 2(a) to be read into it, since Rule 2 opens with the words In these rules, unless the context otherwise requires . Thus the eligibility of the impugned to credit prior to under Rule 2(k) is contingent upon the exact deployment of the credit availed goods. To this end, appellant contended in reply to the notice, which has been dismissed by the lower authority on the ground that the goods on which CENVAT credit was taken do not confirm to definition of inputs or capital goods. The denial on this ground is arbitrary and has to be pronounced legally unsustainable. 9. Admissibility of items to 'input' credit when it has been availed under capital goods category is rectifiable in terms of the rulings pronounced in the TAFE [2002 (140) ELT 401] and Philips Electronics [2008 (228) ELT 36] case laws. It is trite law that the larger benefit of credit cannot be denied on technicalities. The appellant shall furnish a Chartered Engineer&#

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Goods and Services Tax – Started By: – pritesh shah – Dated:- 20-11-2017 Last Replied Date:- 27-11-2017 – Dear sir,We have exported material on payment of IGST against free of charge sample shipment.We have mentioned IGST paid amoun in our export shippingbill.My query is that whether we can get IGST refund in said shipment as foreign exchange is not realisd.Thanks in advance for your kind advise. – Reply By KASTURI SETHI – The Reply = Realisation of foreign exchange is one of the conditions for

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Goods and Services Tax – Started By: – Arpit Jain – Dated:- 20-11-2017 Last Replied Date:- 25-11-2017 – Dear Sir,I am a beginner in export. I am a merchant exporter i.e. I first get my product from a company and then export it to other customer. Now my query is that initially suppose i have purchased 100 rs product from a company situated in my state and they add 18% tax on it so the total becomes 118. Now I have already taken order from a foreign client including my profit and transportation charges at 150 rs , here suppose transportation charge is 10 rs , so now while exporting it through air by dhl express courier service they ask me about IGST i.e. whether IGST is paid or not. So following are my query for the above situation:-1) Do i

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9618 – Goods and Services Tax – Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing ************* Notes: As inserted by notification no. 43/

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Any Chapter – Goods and Services Tax – Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software ************* Notes: As inserted by notification no. 43/2017

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