Author: admin_gst

TIME OF SUPPLY (GOODS & SERVICES), GST LAW
By: – Praveen Nair
Goods and Services Tax – GST
Dated:- 8-3-2018

Meaning: Time of Supply of (Goods):
Time of Supply of Goods means the Point of Time when the liability to pay tax arises, on the Taxable goods, on the Proper value of such Goods either on the part of Supplier or Recipient, as the case may be.
Liability to pay Tax, on a Transaction or Supply of Goods, where the Tax is payable under Forward charge would arise on the following dates, whichever is earlier;
* Date of Invoice of the Supplier of Goods or
* Date of Payment received by the Supplier of Goods from the recipient.
Ex: Date of Tax Invoice is 06.03.2018 and payment was received from the Recipient of goods in advance on 01.02.2018 then the liability to pay Tax, on the Goods, in the said transaction has arisen in the month of February, 2018 and Tax will be payable by the Supplier of Goods.
Note: Under GST Law, Liability to pay Tax on receipt of Advance pa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

under Reverse Charge would rise upon the Recipient of Goods on 01.02.2018 and accordingly, the Tax would be payable on Due Date, on which, the Recipient is required to file Monthly or Quarterly return for February 2018.
Alternatively, if the goods is received by the Recipient on 06.03.2018 and payment for the supply is not made then the Liability to pay Tax, under Reverse Charge, would arise on 31.03.2018 and accordingly, the Tax would be payable on Due Date, on which, the Recipient is required to file Monthly or Quarterly return for March 2018.
Ref: Section 12(3) of the CGST Act, 2017,which is also applicable to SGST Act, UTGST Act & IGST Act, 2017.
Meaning: Time of Supply of (Services):
Time of Supply of Services is the Point of Time when the liability to pay Tax, under GST Law, arises in case of Supply of Services arises, either on the part of the Supplier of Services or Recipient of Services as the case may be.
Liability to pay Tax, under the GST Law, on transaction related t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ing the Date of Invoice, 01.01.2018, is the Time of Supply. Liability of payment of Tax has arisen and therefore Tax is payable under Forward charge on the date of filing of Monthly or Quarterly return, for the month of January, 2018.
* If Invoice is not raised, then it is the date of provision or completion of the services, by the Supplier of Services or the Date of receipt of payment, whichever is earlier, would be the Time of Supply of such services. If the date of completion is 01.02.2018 and if the payment is received by the Supplier of Services by 06.03.2018, then the Time of Supply is 01.02.2018. Liability of payment of Tax has arisen and therefore Tax is payable under Forward charge on the date of filing of Monthly or Quarterly return, for the month of February, 2018.
* If none of the above information's are available for the Supply of services then date of booking the bill in accounts will be the Time of Supply of Services.
Ref: Section 13(2) of the CGST Act, 2017,whi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1. Advance Payment:
As per the provisions of Section 31(3)(d), read with Section 12(2)(b) of the CGST Act, 2017 as applicable to SGST, UTGST & IGST Act, 2017, receipt of Advance payment, attracts Tax, at appropriate rate, the hands of the Supplier (Forward Charge) or Recipient (Reverse Charge) of Goods or Services or both.
Notification No. 66/2017-Central Tax dtd. 15.11.2017 for the time being has kept the GST applicability on Advance at Abeyance on Supply of Goods & Services upto 31.03.2018 and accordingly, when Advance Payment is received by the Supplier of Services (where tax is payable under Forward charge) or such Advance Payment is made by the Recipient of Services (where tax is payable under Reverse Charge), Advance payment would Not attract Tax under GST Law, in respect of Supply of Goods or Services.
2. Supply by Unregistered Person to a Registered Person:
As per the provision of Section 9(4) of the CGST Act, 2017 and similar provisions under SGST, UTGST & IGST Act, 201

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

REFUND OF IGST TO FOREIGN TOURIST 
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 8-3-2018

Section 15 of IGST Act, 2017 deals with refund of IGST paid on supply of goods to tourists leaving India (International Tourist) under Integrated Goods and Services Tax (IGST).
Section 15 of the IGST Act provides for refund to be allowed to 'tourist' on supply of goods being taken along by him at the time of leaving India. The refund to be allowed to him is subject to such condition and in the manner as may be prescribed (yet to be prescribed).
Who is a foreign tourist
The term 'tourist' has been defined in explanation to section 15 of the IGST Act to mean:
* a person not normally resident in India.
* who enters India for a stay of not more than six months.
* for legitimate non immigrant purpose.
Thus, for being a tourist for the purpose of IGST, the person should be not normally resident in India and maximum stay should not exceed a period of six months

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ist can not be considered to be consumed in India and it will be eligible for treatment given to export of goods. Thus, goods taken along by the tourist needs to be free from any taxes in India. Refunding IGST to such tourist is a method by which such goods are made free from taxes in India.
Charging of IGST
Section 10 of the IGST Act provides the rule for place of supply of goods. According to these rules, in case goods supplied with in the same state is a intra state transaction and is chargeable to CGST and SGST. Since, sec 15 of the IGST Act prevails in the case of tourist. The Supplier needs to take the proof of passport and visa of such tourist and then arrange to charge IGST on goods supplied to such tourist. Thus, the passport and copy of visa is an evidence with the supplier in India as the basis for charging IGST on such transactions.
Are Indians on work permit visiting India are tourists
Such Indians coming to India for a short duration can not be considered tourists for

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

treated as intra-State supply, namely:
(i) supply of goods to or by a Special Economic Zone developer or a Special Economic Zone unit;
(ii) goods imported into the territory of India till they cross the customs frontiers of India; or
(iii) supplies made to a tourist referred to in section 15.
That as per the above provision, a supply where place of supply and location of supplier is within the same state, however if the receipt is a foreign tourist the same will be treated as inter state supply.
For a example Mr John of USA ( Fulfills condition of foreign tourist) visits a showroom in Jaipur and purchased some jewellery and goods are handed over to Mr. John on the Showroom itself. In this case the place of Supply is in Rajasthan and location of Supplier is also in Rajasthan, therefore as per normal rule it is a intra state supply. However since Mr. John is a foreign tourist by virtue of the proviso, it becomes an inter state supply. (Similarly like a sale to SEZ Unit)
While Fill

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M/s Hindalco Industries Ltd. Versus GST, Bhopal
Central Excise
2018 (3) TMI 1124 – CESTAT, NEW DELHI – 2018 (363) E.L.T. 1085 (Tri. – Del.)
CESTAT, NEW DELHI – AT
Dated:- 8-3-2018
Appeal No. E/50179/2018-SM – Final Order No. 50876/2018
Central Excise
Mr. Ashok Jindal, Member (Judicial)
Shri B.L. Narasimhan, Advocate – for the appellant
Shri G.R. Singh, D.R. – for the respondent
Per Ashok Jindal:
The appellant is in appeal against the impugned order for denial of Cenvat credit on CVD paid by the appellant on imported coal.
2. The facts of the case are that the appellant is engaged in the manufacture of aluminium ingots and aluminium billets. They were availing Cenvat credit of duty paid on inputs and capital good

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

per Cenvat Credit Rules 3(1) proviso, the appellant is not entitled to avail Cenvat credit. In these set of facts, a show cause notice was issued to the appellant for the period June 2012 to December 2012 on 5.12.2016 by invoking extended period of limitation to deny Cenvat credit to the appellant. The matter was adjudicated, Cenvat credit was denied. Against the said order, the appellant is before me.
3. The ld. Counsel appearing on behalf of the appellant submits that Notification No. 12/2012-CE dated 17.3.2012 applicable to domestically manufactured goods and Notification No. 12/2012-Cus. dated 17.3.2012 for imported coal. In both the cases, assessee is required to pay duty @ 1%. In case of imported coal, appellant is required to pay CV

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

is entitled to avail Cenvat credit. The demand has been raised due to misunderstanding of the Rule 3 of Cenvat Credit Rules, 2004. He also agitated that it is an issue of applying wrongly provisions of the notification. In that circumstances, the extended period is not invocable.
4. Heard the parties. Considered the submissions.
5. On careful consideration of the submissions made by both the sides, I find that the sole reason to deny Cenvat credit to the appellant is that the authorities below has taken into consideration Notification No. 12/2012-CE dated 17.3.2012. The authorities below have not considering the Notification No. 12/2012-Cus. dated 17.3.2012. If same is taken into consideration and duty paid under the said notification, t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M/s. Abhay Solvents Private Limited Versus The Assistant Commissioner Of Commercial Taxes Lgsto-510 Koppal And Commissioner Of Commercial Taxes
VAT and Sales Tax
2018 (3) TMI 1369 – KARNATAKA HIGH COURT – 2019 (29) G. S. T. L. 405 (Kar.) , [2020] 74 G S.T.R. 438 (Karn)
KARNATAKA HIGH COURT – HC
Dated:- 8-3-2018
Writ Petition Nos. 3636 & 4607-4624/2018 & W.P.Nos.4625-4626/2018 (T-RES)
CST, VAT & Sales Tax
MRS. S. SUJATHA J.
Petitioner: [By Sri K.P. Kumar, Senior Counsel for Ms. Veena j. Kamath, Adv. For Kamath & Kamath, Advs.]
Respondents: [By Sri T.K. Vedamurthy, Aga.)
ORDER
These petitions are filed challenging the correctness and legality of the order of the respondent dated 28.12.2017 as per Annexures-A1 to A18, inter alia, seeking for a direction to the respondent to furnish to the petitioner all the details, documents and information as sought for by the petitioner vide its letter dated 27.12.2017 as per Annexure-H and grant an opportunity of being heard

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

25/2015 seeking for a direction to the concerned Authority to refund the input tax credit in respect of the tax period, March 2014 to July 2015. This Court following the decision of the Division Bench in M.K. AGRO TECH's case supra,allowed the writ petitions and a direction was issued to Respondent No.1 to process the application filed by the petitioner for refund of input tax paid in excess, refund the same, if not otherwise found disentitled. It was observed that in case the tax is refunded as ordered, the respondents are at liberty to obtain indemnity bond from the petitioner to the extent of amount refunded. Further refund shall be subject to result of special leave petitions pending in SLP [Civil] Nos.576-596/2014. Pursuant to the order passed by this Court, the respondent refunded the excess input tax credit in respect of tax period April 2015 to January 2017 after the indemnity bond executed by the petitioner. The Hon'ble Apex Court in its order dated 22.09.2017, in 'THE STATE O

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

btain the same from the CCT directly. It is based on the CCT's circular, which was issued pursuant to the Judgment of the Hon'ble Apex Court in the case of M.K. AGRO TECH supra, demand notices were issued and orders were passed under section 10[5] read with section 69[1] of the KVAT Act, directing the petitioner to make payment of refund amount with interest from the date of the refund till the date of passing of the order. Being aggrieved by the same, petitioner is before this Court.
4. In the writ petition proceedings, learned counsel appearing for the petitioner has filed IA-2/2018 for impleading the CCT as Respondent No.2 to the proceedings. IA-3/2018 is filed seeking amendment of the writ petition under Order VI Rule 17 of the Code of Civil Procedure, 1908 read with Article 226 of the Constitution of India, to amend the writ petition. The additional relief sought by the petitioner is to quash the Circular No.09 of the CCT dated 9.10.2017 as per Annexure-J, by issuing a writ of ce

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the Authorities to demand/recover the refund amount with interest as sought for. Attention was drawn to Section 69[1] of the KVAT Act to contend that rectification of mistake apparent from the record is amenable to Section 69[1] of the KVAT Act with a view to rectify the same by the prescribed Authority, Appellate Authority or revising Authority. Application of the principles of law enunciated by the Hon'ble Apex Court in a subsequent Judgment cannot be construed as any mistake apparent on the record. The Authorities have refunded the amount based on the law holding the field on the date of passing of the refund order, if any subsequent order is passed by the Hon'ble Apex Court modifying or annulling the said order of this Court, on the basis of which, refund order was issued, the same would not be a ground to withdraw the refund order and to demand/seek recovery of the refund of the amount paid.
[iii] Notices under Section 42 of the KVAT Act were issued for the tax period March 2010

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

xplanation dated 27.12.2017 filed, the orders impugned herein were passed on the ground that the issue involved relates to implementation of the Judgment of the Hon'ble Apex Court involving State revenue and hence granting further time would be unreasonable.
[iv] The request made by the petitioner to furnish the circular of the CCT dated 9.10.2017 was rejected by issuing endorsement dated 19.12.2017, informing that the same relates to the internal matters of administration of the Department. Therefore, in case of necessity of the said circular, petitioner can contact the CCT, Bengaluru. It was mandatory on the part of the respondent to provide the circular of CCT, the basis on which the impugned orders were passed before passing of the orders. It is settled law that any information/ documents/circulars relied upon by the Authorities must be made known to the Assessees while demand is made based on such material. The impugned orders passed are in violation of the principles of natural

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e Hon'ble Apex Court in the case of 'DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS v. SIMPLEX CONCRETE PILES [INDIA] LIMITED' reported in [(2013) 11 SCC 373.
7. Learned Additional Government Advocate appearing for the revenue placed the submissions as under:
[i] Section 174[3][i] of the KGST Act contemplates that in consequence of, or to give effect to, any finding, direction or order made under any provision of the relevant repealed Acts or any Judgment, or order made by the Supreme Court, High Court or any other court whether before or after the commencement of KGST Act, any order, assessment or reassessment or any action may be made notwithstanding the repeal of the KVAT Act. The proceedings relates to the tax period April 2015 to January 2017, much prior to the KGST Act coming into force. Proceedings were pending under the KVAT Act relating to these tax periods. Hence, claim of refund with interest by the respondent is saved under Section 173 of the KGST Act. Even otherwise, the s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ers, issued the Circular dated 9.10.2017, bringing to the notice of the departmental authorities, the Judgment of the Hon'ble Apex Court in the case of M.K. AGRO TECH supra. It is no doubt true that the penalty and interest are directed to be levied, but no such penalty is levied in the case on hand. It is only interest has been levied which is in conformity with Section 36[1] of the KVAT Act. The argument of the learned Senior Counsel, in as much as, not providing adequate opportunity to the petitioner would not be relevant since the respondent has acted upon the Judgment of the Hon'ble Apex Court in the case of M.K. AGRO TECH supra, which is binding on the authority as well as the Assesse.
[iii] The Assessee placing reliance on the Judgment of M.K. AGRO TECH supra, sought for refund of input tax credit, strangely now canvassing arguments that the said Judgment is not applicable to the facts of the present case.
[iv] Issuance of notice under Section 42 of the KVAT Act was only for t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

force or existing at the time of such repeal; or
(b) affect the previous operation of the repealed Acts and orders or anything duly done or suffered thereunder; or
(c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the repealed Acts or orders under such repealed Acts:
Provided that any tax exemption granted as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or
(d) affect any tax, surcharge, penalty, fine, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the repealed Acts; or
(e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

necessary or expedient,-
(a) for making omissions from, additions to and adaptations and modifications of the rules, notifications and orders issued under the repealed Acts;
(b) for specifying the authority, officer or person who shall be competent to exercise such functions exercisable under any of the repealed Acts or any rules, notifications or orders issued thereunder as may be mentioned in the said notification.
(3) Notwithstanding anything contained in section 173, nothing contained in any of the repealed Acts limiting the time within which any action may be taken or any order, assessment or re-assessment may be made shall apply to an assessment or re- assessment made on the assessee or any person,-
(i) in consequence of, or to give effect to, any finding, direction or order made under any provision of the relevant repealed Acts or any judgement, or order made by the Supreme Court, High Court or any other court whether before or after the commencement of this Act;
(ii)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ng contained in Section 173, despite any limitation contained in any of the repealed Acts or, assessment or re-assessment may be made on the assessee or any person in consequence of, or to give effect to, any finding or direction or order made under any provision of the relevant repealed Acts or any Judgment or order made by the Hon'ble Apex Court or High court or any other court whether before or after commencement of KGST Act.
12. Section 38 of the KVAT Act deals with the assessment of tax. In terms of the returns filed under Section 35 of the KVAT Act, there is a deemed assessment under Section 38(1) of the KVAT Act. Thus on the returns filed by the assessee under Section 35 of the Act, refund was claimed on the ground that the input tax deductable by the dealer exceeds the output tax payable by him mainly relying on the Division Bench Judgment of this Court in M.K. AGROTECH's case supra. Refund claimed or the adjustments sought by the dealer not being responded, petitioner approac

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s and subject to the result of pending Special Leave Petitions. The orders passed in the connected writ petitions are also placed on record for the perusal of this Court.
4. In the result, by following the decision of the Division Bench and the orders subsequently passed in the writ petition pursuant to the judgment rendered by the Division Bench, these writ petitions are allowed. A direction is issued to respondent No.1 to process the application filed by petitioner for refund of input tax paid in excess, as per Annexure 'B' and refund the same, if not otherwise found disentitled. In case the tax is refunded, as ordered, respondents are at liberty to obtain indemnity bond from the petitioner to the extent of amount refunded.
It is also ordered that refund shall be made within a period of two weeks from the date of receipt of a copy of this order and from the date the petitioner furnishes indemnity bond, whichever is later.
It is made clear that refund shall be subject to result of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Court. It was further ordered that respondents are at liberty to obtain indemnity bonds from the petitioner to the extent of amount refunded. The refund orders are passed after obtaining the indemnity bonds from the petitioner to the extent of the amount refunded. Though the subject matter of W.P.Nos.110509-525/2015 was relating to the tax period from March 2014 to July 2015, refund orders are issued for 22 months based on the said order of this court subject to the indemnity bonds executed by the petitioner. Hence repeal of the KVAT Act on 1.7.2017 would not affect the proceedings initiated by the Authorities in view of Section 174(1)(f) and (3) of KGST Act.
15. It is true that ordinarily no rectification is allowable based on the subsequent judgment passed by the High Court or the Apex Court, but in the peculiar facts and circumstances of the case when the petitioner has approached this court seeking refund of the amount referring to the Judgment of the Division Bench in M.K. AGROT

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

owing cause, in writing, against such amendment. As could be observed from the records that no enhancement of an assessment or otherwise increasing of the liability of the dealer has been made by the Prescribed authority in rectifying the refund orders passed under Section 10(5) of the Act. Indisputably the impugned orders are passed under Section 10(5) r/w Section 69(1) of KVAT Act. Admittedly, assessee had no objections at the time of passing of the refund orders under Section 10(5) of the Act. However, now it is argued that the power under Section 10(5) r/w Section 69(1) of the Act cannot be exercised/invoked by the prescribed authority to withdraw the refund/ demand/initiate proceedings for recovery of refunded amount. Section 10(5) provides for refund or adjustment of the excess amount whereunder input tax deductable by the dealer exceeds the output tax. An order of recovery/demand of refunded amount has to be passed pursuant to the disposal of the appeal before the Hon'ble Apex C

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

has observed, on the ratio of the Judgment of the Hon'ble Apex Court, penalty and interest shall be levied as per the levies as existed at that point of time for the relevant years of assessment or re-assessment. It can be held that circular issued by the Commissioner of Commercial Taxes is only incorporating the executive instructions intended in the department in order to maintain uniformity in collecting taxes, interest and penalty, finalising the assessments or initiating any proceedings in furtherance of achieving the benefit of the judgment of Hon'ble Apex Court.
19. It is trite law that penalty is not automatic, while imposing penalty, it is mandatory to provide an opportunity of hearing to the dealer but in the batch of present cases, no such penalty is levied by the prescribed authority.
20. As regards levy of interest, it is apt to refer to the judgment of the Constitution Bench of the Hon'ble Apex Court in the case of J.K.SYNTHETICS LTD. -VS- COMMERCIAL TAXES OFFICER repor

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ble smooth and effective collection of the tax from the dealers liable to pay tax under the statute. Section 11B provides for levy of interest on failure of the dealer to pay tax due under the Act and within the time allowed. Should this provision be strictly construed or should it receive a broad and liberal construction, is a question which we will have to consider in determining the sweep of the said provision.
It is well-known that when a statute levies a tax it does so by inserting a charging section by which a liability is created or fixed and then proceeds to provide the machinery to make the liability effective. It, therefore, provides the machinery for the assessment of the liability already fixed by the charging section, and then provides the mode for the recovery and collection of tax, including penal provisions meant to deal with defaulters. Provision is also made for charging interest on delayed payments, etc. Ordinarily the charging section which fixes the liability is s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e to provide for charging interest, the Court must give that meaning to it as is conveyed by the language used and the purpose to be achieved. Therefore, any provision made in a statute for charging or levying interest on delayed payment of tax must be construed as a substantive law and not adjectival law.”
21. In the light of the said judgment, it can be held that interest is levied in order to compensate any loss occasioned to the revenue due to delay. The dealer was liable to pay the tax in terms of Section 10 of the KVAT Act. In view of the said judgments of this court in M/s M.K. AGROTECH's case supra applying the principles enunciated therein, net tax was computed and refund was claimed before this court, on the submissions made by the revenue that the matter is subjudiced before the Hon'ble Apex Court, refund order was directed to be made subject to the result of the decision of the Hon'ble Apex Court. Had no refund was made, the tax amount would have been utilized by the reven

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

able to be paid as discussed above, demand of tax is not hit by the principles of natural justice.
22. The commissioner's circular dated 9.10.2017 is attacked by the dealer mainly on the count that no penalty and interest can be levied without providing an opportunity of hearing. As aforesaid, proceedings initiated to demand/recover the tax refunded based on the Judgment of the Hon'ble Apex Court as well as this court in W.P.Nos.110509-525/2015 coupled with the indemnity bond filed by the dealer may not be held to be unjustifiable as levying of interest is compensatory in nature but the same requires an opportunity to the petitioner to put-forth his reasons or explanation in as much as quantification is concerned in the facts and circumstances of the present case. Reasonable opportunity is quintessential as much as levying penalty. Hence Commissioner issuing circular instructions though for the smooth functioning or administration of the department, no instructions to levy penalty or

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The Principal Commissioner of Central GST Versus M/s Maniar And Co.
Central Excise
2018 (5) TMI 1055 – GUJARAT HIGH COURT – 2018 (16) G. S. T. L. 85 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 8-3-2018
Tax Appeal No. 759 of 2017
Central Excise
MR. B.N. KARIA AND MR. B.N. KARIA, JJ.
For The Petitioner : Viral K Shah
For The Respondent : Mr Nirav P Shah
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Department has filed this appeal challenging the judgment of CESTAT dated 24.01.2017 raising following questions for our consideration:
“[A] Whether in the facts and circumstances of the case and law, the Hon'ble Tribunal has committed substantial error of law in allowing the Appeal of the Respondent and holding that the value of chassis has to be excluded from the value of aggregate value of clearances for home consumption with respect to the present facts ?
[B] Whether in the facts and circumstances of the case and law, the Hon'ble Tribunal has

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

is so used should be included for ascertaining the assessee's home clearances to judge its SSI status. The second issue is consequential. If the answer of the first question is in favour of the department, the assessee would cease to be a SSI unit and would therefore not be able to avail the benefit of exemption notifications specially made available to this class of industries. Consequentially, the question would arise as to what would be the assessee's duty liability and in particular, whether it could avail cenvat credit of the goods so utilized as inputs.
4. Focusing on the first issue, the adjudicating authority as well as the Appellate Commissioner held the issue in favour of the department putting considerable stress on para 2(vii) of notification no.8 of 2003. The Tribunal, in further appeal by the assessee, reversed such decisions and held that the value of chassis cannot be included in the home consumption by the assessee. The Tribunal placed reliance on para 3(b) of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

notification shall apply subject to the following conditions, namely
:…
(vii) the aggregate value of clearances of all excisable goods for home consumption by a manufacturer from one or more factories, or from a factory by one or more manufacturers, does not exceed rupees three hundred lakhs in the preceding financial year.
As per this condition, the exemption would be available only as long as the aggregate value of clearances of all excisable goods for home consumption by a manufacturer from one or more factories or from a factory by one or more manufactures, does not exceed rupees three hundred lakhs in the preceding financial year. Had this been the only relevant condition, perhaps the adjudicating authority and the Appellate Commissioner were correct in their interpretation. However, paragraph 3 of the notification lays down certain parameters for ascertaining the aggregate value of the clearances for home consumption. Relevant portion of which reads as under:
3. For the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Camp / Mela to rectify the error Code SB005 of IGST Refund on Export
F. No. S/20-73/IGST Seminar/AG/2017-18 Dated:- 8-3-2018 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS
NEW CUSTOM HOUSE, KANDLA-370 210
Phone No. 02860-271468/469, FAX NO. 02860-271467
F. No. S/20-73/IGST Seminar/AG/2017-18
Date: 08/03/2018
Subject: – Regarding.
The Custom Department is persistently working to liquidate the pendency of IGST refunds stuck up due to mistake(s) / error(s) made by the exporter(s) while filing Shipping Bills as well as GST Returns into the system, resulting in different error codes. It is noticed that most of IGST refunds stuck up due to error code SB005 i.e. invoice mis-match. To rectify the 'Error Code SB005'

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto 1.5 crores for the months of April, May and June, 2019
38/1/2017-Fin(R&C)(96) Dated:- 8-3-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
Notification
38/1/2017-Fin(R&C)(96)
In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act), the Government of Goa, 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 financial ye

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Reduced Late Fee Benefit for Delayed FORM GSTR-5A Filing Withdrawn, Impacting Taxpayers with Prior Penalty Reductions.
Notifications
GST
Benefit of Reduction of late fee in case of delayed fi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

E-way Bill Rule 138D Amended: New Facility for Reporting Vehicle Detentions Under GST Framework Introduced.
Act-Rules
GST
E-way bill Rules – Rule 138D as amended – Facility for uploading info

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

E-way Bill Rule 138C: New Amendments on Goods Inspection in Transit to Enhance GST Compliance and Transparency.
Act-Rules
GST
E-way bill Rules – Rule 138C as amended – Inspection and verifica

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amended Rule 138B: Streamlining Verification of Documents and Conveyances Under GST for Improved Compliance and Monitoring.
Act-Rules
GST
E-way bill Rules – Rule 138B as amended – Verificatio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Rule 138A: Essential Documents for Transporting Goods Under GST – Invoice, Delivery Challan, E-way Bill Required.
Act-Rules
GST
E-way bill Rules – Rule 138A as amended – Documents and devices

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Rule 138: GST Act Amends E-way Bill Requirements for Goods Movement, Enhancing Transparency and Preventing Tax Evasion.
Act-Rules
GST
E-way bill Rules – Rule 138 as amended – Information to b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Deadline Extended for FORM GST TRAN 2 Submission to Claim ITC on Stock Held as of June 30, 2018.
Act-Rules
GST
Availing ITC on stock held as on 30.6.2018 – submission of FORM GST TRAN 2 – Dat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

New Mechanism for Resolving IGST Invoice Mismatches on Exports to Expedite Refunds and Improve Tax Efficiency.
Circulars
Customs
Refund of IGST on Export– Invoice mis-match cases –Alterna

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

MATERIAL SENT TO CUSTOMER ON RETURNABLE BASIS
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 7-3-2018 Last Reply Date:- 9-4-2018 Goods and Services Tax – GST
Got 4 Replies
GST
In certain cases we have to sent some material to customer to take trial on their existing machine. After successful trial customer will give us order.
While sending the material to customer on returnable basis which challon to be followed under GST Act.
Reply By Ganeshan Kalyani:
The Reply:
Mater

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

MEANING AND SCOPE OF NOTIFICATION
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 7-3-2018

According to Section 2(80), of CGST Act, 2017, a 'Notification' means a notification published in the Official Gazette and the expressions 'notify' and 'notified' shall be construed accordingly. Any Notification has to be notified by way of publication and once it is done, it is said to be notified.
The following judicial pronouncements would make a better understanding and interpretation of the term, 'notification' :
* In Bachchu Lal v. State, 1951 (5) TMI 13 – ALLAHABAD HIGH COURT , it was held that the words "notification, orders, rules and bye-laws" have no reference to judicial orders the passing and cancellation whereof is subject to and regulated by the procedural law of the land. Obviously the word 'orders' refer to non-judicial orders.
* In Anil Kumar Samanta Versus State of West Bengal 1953 (2) TMI 37

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

less there is a provisions made for it either expressly or by necessary implication.
* In RE: V. S. Hariharan, 1959 (9) TMI 47 – ANDHRA PRADESH HIGH COURT , it was held that the expression 'person' as defined in Section 3(42) of the General Clauses Act (10 of 1897) includes a company or association or body of individuals whether incorporated or not, but the expression 'person' cannot be detached from the context and viewed apart from the nature of the writs that are enumerated in the article. The word 'person' has not been defined in the Companies Act. It may be that the word comprises a number of individuals, such as a Hindu joint family.
The question whether a syndicate of ten persons was really composed of more than twenty persons is a question of fact to be decided on the evidence and not on a mere allegation. [AIR (1930) Bombay 431.]
* In Jagenshwar Sen Gupta v. Bimal Kanti paul 1960 (12) TMI 79 – GAUHATI HIGH COURT , it was held that 'Person'

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s and Excise 1999 (9) TMI 943 – EUROPEAN COURT OF JUSTICE, where assessee, being a firm, had a nursing home and applied for registration under Service tax law to claim input credit, which was denied on ground that its activities were exempt, but assessee argued that it was not a body/establishment, hence, exemption allowable to body/establishment could not be allowed to it, it was held that terms 'body', 'establishment' and 'organisation' were in principle sufficiently broad to include natural persons as well. Exemptions provided to 'body', 'establishment' and 'organisation' were applicable not only to legal persons, but also to natural persons. Hence, it was held that assessee was eligible for exemption and was not liable to registration.
* In Chennai Petroleum Corporation Limited v. C.C.E. TIRUCHIRAPALLI 2017 (2) TMI 713 – CESTAT CHENNAI the court while interpreting a curative notification held that law is well-settled that a curative

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Rescinding notification No. 06/2018 – CT dated 23.01.2018
13/2018 Dated:- 7-3-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 13/2018 – Central Tax
New Delhi, the 7th March, 2018
G.S.R. 205 (E).- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Central Goods and Services Tax (Second Amendment) Rules, 2018
12/2018 Dated:- 7-3-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No.12/2018 – Central Tax
New Delhi, the 7th March, 2018
G.S.R. 204 (E). – In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central 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 Central Government may, by notification in the Official Gazette, appoint.
2. In the Central Goods and Services Tax Rules, 2017, –
(i) with effect from the date of publication of this notification in the Official Gazette, in rule 11

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

unregistered person,
shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal:
Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal:
Provided further that where the goods to be transported are supplied through an ecommerce 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 wher

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

7 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 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 v

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanati

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

consignee, the details of the conveyance may not be updated in the eway 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 the consignment:
Provided that after the details of the conveyance have been updated by the transporter
in Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished the information in Part A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

hall 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 (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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

riod 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 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 fu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
(d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the State or Union territory Goods and Services Tax Rules in that particular State or Union territory;
(e) where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e 21st September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1181(E) dated the 21st September, 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 S

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ntification 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 eway bill has been mapped with the said device.
(3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.”;
(v) for rule 138C, the following rule shall be substituted, namely:-
“138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 number indicates Goods Receipt Number or

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f 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 Invoic

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Sub: Mandatory declaration of GSTIN, IEC and email address of importer in the Bills of Lading obtained by shipper: reg.
33/2018 Dated:- 7-3-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-III),
MUMBAI ZONE-II, JAWAHARLAL NEHRU CUSTOM HOUSE,
NHAVA SHEVA, TALUKA: URAN, DISTRICT: RAIGAD, MAHARASHTRA-400707.
F. No. S/22-Gen-402/2017-18/ AM (I)/JNCH
Dated 07.03.2018
PUBLIC NOTICE NO.33/2018
Sub: Mandatory declaration of GSTIN, IEC and email address of importer in the Bills of Lading obtained by shipper: reg.
Attention of the Members of Trade and Industry, steamers/ Shipping Agents(SA), Port/Terminal Operators and all other persons is invited to the Public Notice No 161/2016, dated 28.11.2016(including subseq

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

PD), it has been decided to gradually do away with consignment wise DPD intimation (72 hours advance intimation being submitted by importer in respect of each consignment to shipping lines) with one time default intimation. In order to operationalize this procedure, it is essential to capture basic details of importer in the Bill of lading itself so that such details can be used to decide DPD stacking code and for various other purposes.
3. In order to ensure that such basic details of importers in India are captured by shipping lines at the time of booking of such consignments at the stage of bill of lading” stage and to further speed up the import declaration processing and clearance, it has been decided that:
i. Importers are required

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s for informing the stacking code of the container to the importer.
4. Direction to Importers / Customs Brokers:
Importers/ Customs Brokers are required to ensure that the said requirements are complied with. Customs Broker Licensing Regulations, 2013 provides that Customs Brokers shall discharge his duties as a Customs Broker with utmost speed and efficiency as per Regulation 11.
5. The revised requirement for imports at Nhava Sheva Port and shipping lines as mentioned in Para 3 above would be applicable from 1st April 2018 (i.e. all bills of lading issued on or after 1st April 2018 should contain aforesaid additional details).
6. Difficulty, if any may also be brought to the notice of Deputy / Assistant Commissioner in charge of DPD C

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The Bihar Goods and Services Tax (Amendment) Rules, 2018.
S.O. 148 Dated:- 7-3-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Commercial Tax Department
Notification
The 7th March 2018
S.O.148, dated 7th March 2018- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Bihar Goods and Services Tax (Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the Government may, by notification in the Official Gazette, appoint.
2. In the Bihar Goods and Services Tax Rules, 2017, –
(i) with effect from 7th March, 2018, in rule 117, in sub-rule (4), in clause (b), for sub-clause (iii), the following shall be substituted, namely:-
“(iii) The registered person availing of this scheme and having fur

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal:
Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal:
Provided further that where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal:
Provided also that where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the e-way bill shall be generated either b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01:
Provided that where t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). (4) Upon gener

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nsporter for updating the information in Part B of FORM GST EWB-01 for further movement of the consignment:
Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished the information in Part A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the consignee has not generated the e-way bill in FORM GST EWB-01 and the aggregate of the consignment value of go

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

shall be informed electronically, if the mobile number or the e-mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B:
Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:-
Sl. No.
Distance
Validity period
(1

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

container freight station for clearance by Customs;
(d) in respect of movement of such goods and within such areas in the State and for values not exceeding such amount as the Commissioner of 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, are specified in the Schedule appended to notification No. 2/2017- State tax (Rate) dated the 29th June, 2017 published in the Bihar Gazette, Extraordinary, vide number 545 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 spirit (commonly known as petrol), natural gas or aviation turbine fuel;
(g) where the supply of goods being transported is treated as no supply under Schedule III of the Act;
(h) where the goods are being transported-

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

overnment, 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.
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
2.
Kerosene oil sold under PDS
3.
Postal baggage transported by Department of Posts
4.
Natural or cultu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 Identification Device prior to the movement of goods.
(5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyanc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.”;
(v) for rule 138C, the following rule shall be substituted, namely:-
“138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be car

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

p;                        :
Number of E-Way Bills
 
 
 
 
 
 
 
 
E-Way Bill Number
 
 
 
 
 
 
 
 
 
 
 
 
 
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 
 
Whethe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

sp;
 
Legal Name 
 
Trade name, if any 
 
Address
 
Serial No. of Invoice
 
Date of Invoice
 
 
Details of Recipient (Billed to) 
Details of Consignee (Shipped to) 
GSTIN or UIN, if available 
 
 
Name 
 
 
Address 
 
 
State (name and code) 
 
 
Type of supply –
 
B to B supply 
 
B to C supply 
 
Attracts Reverse Charge 
 
Attracts TCS
GSTIN of operator
 
 
Attracts TDS
GSTIN of TDS Authority
 
 
Export 
 
 
Supplies made to SEZ 
 
 
Deemed export 
 
 
Signature 
Name of the Signatory
Designation or Status”; 
(viii) 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 sectio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M/s. Apollo Computer Education Ltd. Versus Commissioner of GST, Central Excise
Service Tax
2018 (3) TMI 638 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 7-3-2018
ST/Misc. /41631/2017 and ST/756/2010 – Final Order No. 40584 / 2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri J. Shankar Raman, Advocate for the Appellant
Shri K. Veerabhadra Reddy, JC (AR) for the Respondent
ORDER
Per Bench
The appellants herein are engaged in providing training in software and systems. The department took the view that these services provided would attract levy of  service tax under the category of Commercial Training and Coaching (CTC) and Franchisee Service. Show cause notice dated 6.9.2007 was issued for covering the period 1.7.2004 to 31.3.2008 inter alia demanding service tax of Rs. 2,31,95,440/- along with interest and for imposition of penalties. A subsequent show cause notice dated 13.10.2009

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

se, Indore   2013 (32) STR 379 (Tri. Del.) which held that the Board Circular dated 20.6.2003 is misconceived, illegal and contrary to statutory exemption notification and that the value of course materials require to be granted benefit of the abatement. The ld. counsel also prays for setting aside the penalty. He refers to the decision of the Tribunal in the appellant s own case, for an earlier period vide Final Order No. 40491/2017 dated 13.1.2017 wherein the Tribunal has set aside the penalty. Ld. counsel submits that appellant had already paid the entire dues as per their working after taking into consideration CENVAT credit as well as benefit of exemption under Notification No. 12/2003.
3. On the other hand, ld. AR Shri K. Veerabhadra Reddy supports the impugned order. He draws our attention to para 7 and 8 of the impugned order to highlight that a lump sum is collected from the students indicating the total cost of the course materials as against the claim made by them

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed copies of profit and loss account at the stage of adjudication and have also annexed them in page 62 of the appeal book which separately indicates the cost of books and materials. In the circumstances, we find that the ratio of Cerebral Learning Solutions Pvt. Ltd. (supra) will have to be applied to the present appeal and that notwithstanding Board s Circular dated 20.6.2003, the cost of the books supplied by the appellant will have to be deducted for the purposes of arriving at the net tax liability. However, neither of the show cause notice have given any separate break-up of such cost of the books. The matter is remanded to the adjudicating authority to cause verification from the balance sheets and other data that may be provided by the appellant to work out such cost and to arrive at net tax liability.
6. Coming to the matter of penalty, we find merit since in their own case, for an earlier period, this Tribunal has already set aside the penalty. We follow the same ratio and h

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Rescind the Government Notification, Finance Department No. (GHN-10)/GST-2018/S.128(7)TH dated the 23rd January, 2018, notification No. 06/2018 – State Tax.
13/2018-State Tax Dated:- 7-3-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar
Dated the 7th March, 2018
Notification No. 13/2018-State Tax
No. (GHN-32)/GST-2018/S.128(9)TH- In exercise of the powers conferred by section 128 of the Gujarat Goods and Services

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The Gujarat Goods and Services Tax (Second Amendment) Rules, 2018.
12/2018-State Tax Dated:- 7-3-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Dated the 7th March, 2018.
Notification No. 12/2018-State Tax
No. (GHN-31)/GSTR-2018(19).TH- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Gujarat 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 Government of Gujarat may, by notification in the Official Gazette, appoint.
2. In the Gujarat Goods and Services Tax Rules, 2017, –
(i) with effect from the 7th day of March, 2018, in rule 117, in sub-rule (4), in clause (b), fo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal:
Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal:
Provided further that where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal:
Provided also that where goods are sent by a principal located in o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

th the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

h a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1.-For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation 2.-The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part B of FORM GST EWB-01 for further movement of the consignment:
Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished the information in Part A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 may be generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
(d) in respect of movement of such goods and within such areas in the State and for values not exceeding such amount as the Commissioner of 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, are specified in the Schedule appended to Government Notification, Finance Department No. (GHN-36)GST-2017/S.11(1)(1)TH dated the 30th June, 2017, notification No. 2/2017- State tax (Rate) as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;
(g) where the supply of goods

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nsignor 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.
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
2.
Kerosene oil sold under PDS
3.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 Identification Device prior to the movement of goods.
(5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

yances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.”;
(v) for rule 138C, the following rule shall be substituted, namely:-
“138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or Union territory, no

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

sp;     :
Vehicle Number                            :
Number of E-Way Bills
 
 
 
 
 
 
 
 
E-Way Bill Number
 
 
 
 
 
 
 
 
 
 
 
 
 
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 
&nbs

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

p;
 
 
Date: 
 
Details of Supplier 
GSTIN 
 
Legal Name
 
Trade name if any 
 
Address
 
Serial No of Invoice
 
Date of Invoice
 
 
 
Details of Recipient (Billed to)
Details of Consignee (Shipped to)
GSTIN or UIN if available 
 
 
Name 
 
 
Address 
 
 
State (name and code) 
 
 
Type of supply –
 
B to B supply 
 
B to C supply 
 
Attracts Reverse Charge 
 
Attracts TCS 
GSTIN of operator
 
 
Attracts TDS 
GSTIN of TDS Authority
 
 
Export 
 
Supplies made to SEZ 
 
Deemed export 
 
Signature
Name of the Signatory
Designation or Status”;
(viii) with effect from 7th day of March, 2018, in FORM GST RFD-01, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted, namel

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M/s. Bharti Airtel Ltd. Versus Commissioner of GST, Central Excise, Chennai And Commissioner of GST, Central Excise, Chennai Versus M/s. Vodafone Essar Cellular Ltd. And Vice-Versa
Service Tax
2018 (3) TMI 708 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 7-3-2018
Appeal No. ST/244 and 301/2010, Appeal No. ST/Misc. /40824/2017 and ST/610/2010, Appeal No. ST/634/2010 – Final Order Nos. 40585-40588 / 2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri Raghavan Ramabhadran, Advocate for the Appellant
Ms. P. Hemavathi, Commissioner (AR) for the Respondent
ORDER
Per Bench
The issue arising for consideration in all these appeals being same, they were heard together and are disposed by this common order.
2. The appellants are engaged in providing mobile phone services and are registered with the Service Tax Department under Telecommunication Services. During the course of audit, it was noticed that t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

8,579
8,748,579
 
 
Sub-total
169,470,215
94,722,210
74,748,005
 
INPUT SERVICES
Other input services construction, rent a cab, catering, ASS etc.
146/08
21.10.08
10/04to 12/07
1,026,616
0.00
1,026,616
Other input services construction, renta cab, tour operators
218/09
8.9.09
1/08 to 9/08
673,313
0.00
673,313
Pertaining to towers and shelters
218/09
8.9.09
1/08 to 9/08
2,225,538
0.00
2,225,538
Sub total
 
 
 
3,925,467
3,925,467
Telecom services provided to SEZ Units
Demand denying exemption under 4/04 ST dt. 31.3.04
146/08
21.10.08
4/07 to 9/07
806,158
0.00
806,158
218/09
8.9.09
10/04 to 12/07
2,488,524
0.00
2,488,524
Sub Total
 
 
3,294,682
0.00
3,294,682
Grand Total
 
 
176,690,364
94,722,210
3,294,682
 
4. On behalf of the appellants, ld. Counsel Shri Raghavan Ramabhadran reiterated the grounds of appeals. He fairly conceded that the issue whether the appellant is

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

edit is admissible and there was no suppression of facts with intent to evade payment of duty. He submitted that the issue in these appeals stand decided by the Larger Bench in the case of Tower Vision India Pvt. Ltd. reported in 2006 (42) STR 249 (Tri. LB). Similar view was taken by the Hon'ble High Court of Bombay in Bharti Airtel reported in 2014 (35) STR 865 (Bom.). The Tribunal in the case of Vodafone Essar South Ltd. and ors. Vide Final Order No. 40194 to 40207/2018 dated 22.1.2018 had applied the very same decision to confirm the demand for normal period but set aside the demand for the extended period and the penalties were also set aside.
3.2 With regard to the demand in respect of input services, he submitted that the appellant had availed credit on various input services such as construction, rent-a-cab service etc. which were used for providing the output service. The period involved is prior to 1.4.2011 and therefore the said credit is eligible as these services have been

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ngly availed credit of duty paid on inputs and capital goods. The fact would not have come to light but for the intervention of the department and therefore the show cause notice issued invoking the extended period is correct and proper.
4.1 In regard to the credit availed on input services, she submitted that the authorities below has rightly disallowed the credit holding that there is no nexus between the input services and the output service provided by the appellants.
4.2 In regard to the issue of telecom service provided to SEZ units by the appellant, she submitted that the appellant is not eligible for the exemption under Notification No. 4/2004 for the reason that the services have been used by the mobile phone users outside the SEZ also.
5. Heard both sides.
6. The first issue for consideration is whether the credit availed on inputs/capital goods as well as towers and shelters is eligible or not. The said issue stands covered by the decision of the Larger Bench and Hon'ble

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

l as the penalties for the normal period. Following the same, we are of the considered opinion that the demand on this count for the extended period requires to be set aside which we hereby do. Thus the demand for the normal period will sustain, however, the penalties for the normal period are set aside.
6.1 With regard to disallowance of credit on input services, the issue stands covered by the decision in the case of Vodafone Essar South Ltd. (supra). The Tribunal in the said decision analysed the eligibility of credit on the very same services. The various services were used for providing output services. Further, the period is prior to 1.4.2011 when the definition of input services had a wide ambit as it included the words activities relating to business . Following the above decision in Vodafone Essar South Ltd., we hold that credit is admissible.
6.2 With regard to the denial of exemption under Notification No.4/2004 dated 31.3.2004 alleging that the telecom services are not co

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

only to the normal period with no penalties. The demand for the extended period is set aside. In respect of the input services, the credit is held to be eligible and allowed. In respect of denial of exemption under Notification No.4/2004- the demand on this count is set aside. The appeals are partly allowed in the above terms.
Appeal Nos. ST/610/2010 and ST/634/2010
8. The parties herein are hereafter referred to as assessee and department for sake of convenience.
9. Show cause notice was issued proposing to deny credit on inputs, capital goods as well as towers and shelters used for setting up towers used for providing telecommunication services. The credit availed on duty paid pertaining to towers / shelters were also proposed to be disallowed. After due process of law, the original authority disallowed the credit and confirmed the demand in respect of credit availed on inputs / capital goods and towers / shelters. The demand in respect of input services also was confirmed. Howeve

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

,699
8,571,6999
 
10. The issue for consideration in these appeals are identical to the issue in Appeal Nos. ST/244 and 301/2010. Therefore, adopting the same discussions we hold that the credit availed under the category of inputs / capital goods of the duty paid on MS angles, channels etc. as well as towers and shelters are not eligible. The demand being entirely within the normal period, however, for the very same discussions made above and following the decisions in Vodafone Essar South Ltd. Final Order No. 40194 to 40207/2018 dated 22.1.2018, the penalties are set aside.
11. With regard to the demand raised on input services, the facts reveal that the various input services on which assessee has availed credit are erection and installation services, construction etc. These were used for erecting the towers and shelters and PFBS for the period April 2008 to March 2009. The period involved being prior to 1.4.2011, we hold that the services would fall within definition of in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =