Author: admin_gst

COMPOUNDING OF OFFENCES UNDER GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 16-2-2018

The provisions in relation to compounding of offences are provided for in section 138 of the GST Act, 2017. Rule 162 of the GST Rules, 2017 deal with procedure for compounding of offences.
Meaning of Compounding
'Compounding' has not been defined in GST Act or Rules. However, 'Compounding' means payment of monetary compensation or fine, instead of undergoing prosecution for an offence committed, which warrants such prosecution.
Section 320 of the Code of Criminal Procedure defines 'compounding' as to forbear from prosecution for consideration or any private motive. Aiyar's Law Lexicon defines it variously as “arranging, coming to terms; condone for money”. Compounding is thus, a legally recognized arrangement, whereby the person charged with an offence is offered the option of avoiding prosecution and imprisonment in lieu of monetary considerations by way of pen

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estion will be asked or that the person producing the goods 'will be safe from inquiry'(England) Oxford Law Dictionary, 5th Edn, 2003).
Compounding is a compromise arrangement between administrator of statute and the person who has committed an offence. Compounding involves receipt of consideration in return of non-prosecution of person who has committed an offence (1997) 24 CLA 214 (CLB).
Compounding results in dropping of prosecution proceedings and once the offence is compounded, penalty or prosecution proceedings cannot be taken up for same offence. Compounding order cannot be challenged by either of the parties and appeal against such order does not lie. Such matters cannot be revived or reopened. Compounding is not a right but discretion of the compounding authority.
In State of Andhra v Ballamkonoda Venkata Subbaiah & Another 1956 (12) TMI 35 – ANDHRA PRADESH HIGH COURT , it was held that compounding of an offence at the request of the defaulter party is neither an agreement

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offences.
Restrictions on compounding of offences
Compounding of offences, as per proviso to section 138(1) of the GST Act, 2017 shall not apply in the following cases
a) a person who has been allowed to compound once in respect of the specified offences under section 132(1)(a to f) and (l) related to such offences of the GST Act.
b) a person who has been allowed to compound once in respect of any offence [other than those in clause (a) above] under the Act or under the provisions of any other SGST Act or IGST Act or UTGST Act in relation to supplies of value exceeding INR one crore;
c) a person who has been accused of committing an offence under the Act which is also an offence under any other Act;
d) a person who has been convicted for an offence under this Act by a court;
e) a person who has been accused of committing an offence specified in clause (g) or clause (j) or clause (k) of sub-section (1) of section 132; and
f) any other class of persons or offences as may be presc

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comes due;
(e) evades tax, fraudulently avails input tax credit or fraudulently obtains refund and where such offence is not covered under clauses (a) to (d);
(f) falsifies or substitutes financial records or produces fake accounts or documents or furnishes any false information with an intention to evade payment of tax due under this Act;
(g) obstructs or prevents any officer in the discharge of his duties under this Act;
(h) acquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, or purchasing or in any other manner deals with, any goods which he knows or has reasons to believe are liable to confiscation under this Act or the rules made thereunder;
(i) receives or is in any way concerned with the supply of, or in any other manner deals with any supply of services which he knows or has reasons to believe are in contravention of any provisions of this Act or the rules made thereunder;
(j) tampers with or destro

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limit on amount for compounding of offences
Under section 138(2) of the GST Act, 2017, amount of compounding shall be prescribed subject to minimum and maximum monetary limits. Both minimum and maximum amounts have been stipulated in law as under:
(a) Minimum:
Minimum amount not being less than INR 10,000 or fifty per cent of the tax involved, whichever is greater.
(b) Maximum:
Maximum amount not being less than INR 30,000 or one hundred and fifty per cent of the tax, whichever is greater.
The compounding payment would be between the minimum of INR 10,000 or 50% of the tax involved, whichever is higher and would be subject to a maximum of INR 30,000 or 150% of the tax involved, whichever is higher.
What does 'tax' include
The term 'tax' shall include-
* the amount of tax evaded; or
* the amount of input tax credited wrongly availed or utilized or wrongly taken under:
* the provisions of GST Act,
* the State Goods and Services Tax Act,
* the Integrated Goods and Serv

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Common Goods and Services Tax Electronic Portal.
G.O.Ms.No.087 Dated:- 16-2-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
[G.O.Ms.No.087, Revenue (Commercial Taxes-II) 16th February, 2018.]
NOTIFICATION
In exercise of the powers conferred by section 146 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (Act No.13 of 2017), and in supersession of the notification of the Government issued in G.O.Ms.No.225, Revenue(CT-II) department, dated 22nd June, 2017, published in the Gazette of Andhra Pradesh Part-I Extraordinary, No.314, dated the 22nd June, 2017, exc

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Waiver of a portion of the late fee payable under section 47 of the APGST Act, 2017 for failure to file the return in form GSTR-6 – within the due date.
G.O.Ms.No.086 Dated:- 16-2-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
REVENUE DEPARTMENT
(Commercial taxes-ii)
[G.O.Ms.No.086, Revenue (Commercial Taxes-II), 16th February, 2018.]
NOTIFICATION
In exercise of the powers conferred by Section 128 of the Andhra Pradesh Goods and Services Tax Act,

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Waiver Of A Portion Of The Late Fee Payable Under Section 47 Of The APGST ACT, 2017 For Failure To File The Return In FORM GSTR-5A – Within The Due Date.
G.O.Ms.No.085 Dated:- 16-2-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
[G.O.Ms.No.085, Revenue (Commercial Taxes-II), 16th February, 2018.]
NOTIFICATION
In exercise of the powers conferred by Section 128 of the Andhra Pradesh Goods and Services Tax A

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Waiver of a Portion of the Late Fee Payable Under Section 47 of The APGST Act, 2017 For Failure to File The Return In Form GSTR-5 – within the due date.
G.O.Ms.No.084 Dated:- 16-2-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
[G.O.Ms.No.084, Revenue (Commercial Taxes-II), 16th February, 2018.]
NOTIFICATION
In exercise of the powers conferred by Section 128 of the Andhra Pradesh Goods and Services Tax Act,

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Waiver of a Portion of the Late Fee Payable Under Section 47 of the APGST Act, 2017 for failure to file the return in form GSTR-1 within the due date.
G.O.Ms.No.083 Dated:- 16-2-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
[G.O.Ms.No.083, Revenue (Commercial Taxes-II), 16th February, 2018.]
NOTIFICATION
In exercise of the powers conferred by Section 128 of the Andhra Pradesh Goods and Services Tax Act, 2

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Andhara Pradesh Goods and Service Tax (Fifteenth Amendment) Rules, 2018
G.O.Ms.No.082 Dated:- 16-2-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
=============
Document 1
Registered No. HSE-49/2016
No.133
GOVERNME
OF ANDHR
RA PRADES
सत्यमेव जयते
ఆంధ్రప్రదేశ్ రాజపత్రము
RIGHT TO
INFORMATION
THE ANDHRA PRADESH GAZETTE
PUBLISHED BY AUTHORITY
PART I EXTRAORDINARY
AMARAVATI, FRIDAY FEBRUARY 16, 2018
'
NOTIFICATIONS BY GOVERNMENT
X
REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
G.1054
THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 (ACT NO.16
OF 2017) AMENDMENT TO APGST RULES, 2017.
[G.O.Ms.No.82, Revenue (Commercial Taxes-II), 16th February, 2018.]
NOTIFICATION
In exercise of the powers conferred by section 164 of the Andhra
Pradesh Goods and Services Tax Act, 20

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and a half per
cent.”, the words “two and a half per cent. of the turnover in the State”
shall be substituted;
(c) in Sl. No. 3, in column number (3), for the words “half per cent.”, the
words “half per cent. of the turnover of taxable supplies of goods in the
State” shall be substituted;
(iii) in rule 20, the proviso shall be omitted;
(iv) in rule 24, in sub-rule (4), for the figures, letters and word “31st
December, 2017”, the figures, letters and word “31st March, 2018” shall be
substituted;
(v) after rule31, the following rule shall be inserted, namely:-
“31A. Value of supply in case of lottery, betting, gambling and
horse racing.-(1) Notwithstanding anything contained in the
provisions of this Chapter, the value in respect of supplies
specified below shall be determined in the manner provided
hereinafter.
(2) (a) The value of supply of lottery run by State Governments shall
be deemed to be 100/112 of the face value of ticket or of the price as
notified in the An

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or.”;
February 16, 2018] ANDHRA PRADESH GAZETTE EXTRAORDINARY
(vi) in rule 43, after sub-rule (2), for the Explanation, the following
Explanation shall be substituted, namely:-
“Explanation: -For the purposes of rule 42 and this rule, it is hereby
clarified that the aggregate value of exempt supplies shall exclude:-
(a) the value of supply of services specified in the notification of the
Government of India in the Ministry of Finance, Department of
Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th
October, 2017 published in the Gazette of India, Extraordinary, Part
II, Section 3, sub-section (i), vide number GSR 1338(E) dated the
27th October, 2017;
(b) the value of services by way of accepting deposits, extending loans
or advances in so far as the consideration is represented by way of
interest or discount, except in case of a banking company or a
financial institution including a non-banking financial company,
engaged in supplying services by way of accepting

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any
combination thereof, unique for a financial year;
date of its issue;
Goods and Services Tax Identification Number of supplier
of common service and original invoice number whose
credit is sought to be transferred to the Input Service
Distributor;
name, address and Goods and Services Tax Identification
Number of the Input Service Distributor;
(vi) taxable value, rate and amount of the credit to be
transferred; and
(vii) signature or digital signature of the registered person or
his authorised representative.
3
4
ANDHRA PRADESH GAZETTE EXTRAORDINARY
[Part-I
(b) The taxable value in the invoice issued under clause (a) shall be the
same as the value of the common services.”;
(viii) after rule 55, the following rule shall be inserted, namely:-
“55A. Tax Invoice or bill of supply to accompany transport of
goods.- The person-in-charge of the conveyance shall carry a copy of
the tax invoice or the bill of supply issued in accordance with the
provisions of rules 46,46

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ber, 2017 published in the
Gazette of India, Extrordinary, Part-II, vide number G.S.R 1272(E)
dated the 13th October, 2017 or notification No. 79/2017-Customs dated
the 13th October, 2017 published in the Gazette of India, Extraordinary,
Part-II, section 3, sub-section (i) vide number G.S.R 1299(E) dated 13th
October, 2017, or all of them, refund of input tax credit, availed in
respect of inputs received under the said notifications for export of
goods and the input tax credit availed in respect of other inputs or input
services to the extent used in making such export of goods, shall be
granted.”
with effect from the 23rd October, 2017, in rule 96,
(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of
goods” shall be substituted;
(b) in sub-rule (2), for the words “relevant export invoices”, the words
“relevant export invoices in respect of export of goods” shall be
substituted;
(c) in sub-rule (3), for the words “the system designated by the Cust

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Tax (Rate) dated the 23rd October, 2017 published
in the Gazette of India vide number G.S.R 1321 (E) or notification No.
78/2017-Customs dated the 13th October, 2017 published in the
Gazette of India vide number G.S.R 1272(E) or notification No.
79/2017-Customs dated the 13th October, 2017 published in the
Gazette of India vide number G.S.R 1299 (E).”;
(xi) with effect from e 1st February, 2018, for rule 138, the following rule shall
be substituted, namely:-
commencement of
“138. Information to be furnished prior to
movement of goods and generation of e-way bill.- (1) Every registered
person who causes movement of goods of consignment value exceeding fifty
thousand rupees-
(i)
in relation to a supply; or
(ii)
for reasons other than supply; or
(iii)
due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating
to the said goods as specified in Part A of FORM GST EWB-01,
electronically, on the common porta

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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.
(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 by railways or by air or by vessel, the said person or the
recipient may 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:
Provided that 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 furnish, on the common portal, the-

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he 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
less than ten kilometers within the State or Union territory from the place of
business of the consignor to the place of business of the transporter for further
transportation, the supplier or the recipient, or as the case maybe, the
transporter may not furnish the details of conveyance in Part B of FORM GST
EWB-01.
Explanation 1.- For the purposes of this sub-rule, where the goods are
supplied by an unregistered supplier to a recipient who is registered, the
movement shall be said to be caused by such recipient if the recipient is
known at the time of commencement of the movement of goods.
February 16, 2018]
ANDHRA PRADESH GAZETTE EXTRAORDINARY
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

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

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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 24 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 the unique number generated under sub-rule (1) shall
be valid for 72 hours 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:-
Table
Sl. No.
Distance
(1)
(2)
1.
Up

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ere 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-01has been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case maybe,
shall communicate his acceptance or rejection of the consignment covered by
the e-way bill.
(12) Where the person to whom the information specified in sub-rule (11)
has been made available does not communicate his acceptance or rejection
within seventy two hours of the details being made available to him on the
common portal, it shall be deemed that he has accepted the said details.
(13) The e-way bill generated under this rule or under rule 138 of the Goods
and Services Tax Rules of any State shall be valid in every State and Union
territory.
(14) Notwithstanding anything contained in this rule, no e-way bill is
required to be generated-
(a) where the good

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mmonly known as petrol), natural gas or aviation turbine fuel; and
(g) where the goods being transported are treated as no supply
under Schedule III of the Act.
Explanation. The facility of generation and cancellation of e-way bill may also
be made available through SMS.
9
10
10
S.
No.
ANDHRA PRADESH GAZETTE EXTRAORDINARY
ANNEXURE
[(See rule 138 (14)]
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.
5.
Natural or cultured pearls and precious or semi-precious
stones; precious metals and metals clad with precious
metal (Chapter 71)
Jewellery, goldsmiths' and silversmiths' wares and other
articles (Chapter 71)
6.
Currency
7.
Used personal and household effects
8.
Coral, unworked (0508) and worked coral (9601)”;
[Part-I
(xii) with effect from the 1st February, 2018, in rule 138A, in sub

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accumulated ITC)
(Amount in Rs.)
Sr.
No.
Invoice details Goods/
Services
(G/S)
Shipping bill/ Bill
EGM
BRC/
No.
Date Value
of export
Port No. Date Ref Date No. Date
☐ code No.
Details
FIRC
1 2 3
4
5
6 7 8 9 10 11 12
(b) after Statement 3A, the following Statement shall be inserted,
namely:-
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on
payment of tax)
(Amount in Rs.)
11
12
ANDHRA PRADESH GAZETTE EXTRAORDINARY
GSTIN
of
Invoice details Shipping
bill/ Bill
Integrated Cess
Tax
Integrated
tax and
recipie
nt
of
export/
Endorsed
invoice
by SEZ
☐ No Date Value No Date Value
1
2
3
4
5
9
7
8
6
cess
involved
in debit
note, if
any
[Part-I
Integrated
tax and
cess
involved
Net
Integrated
tax and
cess
(8+9+10
in credit
note, if
any
-11)
10
11
12
(xv) with effect from the 1st February, 2018, for FORM GST EWB-01 and
FORM GST EWB-02, the following

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r.
4. Place of Delivery shall indicate the PIN Code of place of delivery.
5. Reason for Transportation shall be chosen from one of the following:-
Code
Description
1
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
16
7
00
8
6
Recipient not
known
Line Sales
0
Sales Return
Exhibition or fairs
For own use
Others
14
ANDHRA PRADESH GAZETTE EXTRAORDINARY
[Part-I
FORM GST EWB-02
(See rule 138)
Consolidated E-Way Bill
Consolidated E-Way Bill No. :
Consolidated E-Way Bill Date :
Generator
Vehicle Number
Number of E-Way
Bills
E-Way Bill Number
(xvi) with effect from 1st February, 2018, in FORM GST EWB-03, for the
letters “UT”, at both places where they occur, the words “Union territory”shall
be substituted;
(xvii) with effect from the 1st February, 2018, in FORM GST INV-01, for the
letters “UT”, the words “Union territory”shall be substituted.
Dr. D. SAMBASIVA RAO,
Special Chief Secretary to Government.
X
Published and Uploaded by the Commissio

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M/s. Ultratech Cement Ltd. Versus Commissioner of GST And Central Excise, Pune-II
Central Excise
2018 (4) TMI 1014 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 16-2-2018
E/87382/2017 – A/85588/2018
Central Excise
Shri Ramesh Nair, Member (Judicial)
Ms. Anjali Hirawat, Advocate for Appellant
Shri Manoj Kumar, Asstt. Commr. (A.R) for respondent
The appellant availed cenvat credit in respect of 'Diesel Hydraulic Shunting Locomotive' in the month of June 2013 and the same was intimated to the department vide letter dt. 6.8.2013 thereafter proof of correspondence were made between the department and the appellant. The show cause notice came to be issued only on 14.1.2016. The adjudicating authority confirme

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)
(iv) CCE, C & ST vs. Bhusan Steel Ltd. 2012 (286) ELT 745 (Tri.  Kolkata)
(v) Jindal Steel & Power Ltd. vs. CCE 2017 (352) ELT 235 (Tri-Del.)
(vi) Hitachi Life & Solution India Ltd. Vs. CCE & ST 2014 (311) ELT 102 (Tri.-Chennai)
3. Shri Manoj Kumar Learned Assistant Commissioner (AR.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He placed reliance on the judgment of this Tribunal in the case of Hindustan Zinc Ltd. Vs. Commissioner of cus. & C.Ex. Jaipur 2009 (235) ELT 289 (Tri.-Del.) whereby the Tribunal held that credit in respect of rail locomotive falling under heading 8602 is not admissible either as capital goods or inputs.
4.On careful consideration of the submissions made by bot

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Proper officer under Section 73 and of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017.
Trade Notice No. 20/2017-18 Dated:- 16-2-2018 Madhya Pradesh SGST
GST – States
OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS.
GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001
C.No. IV(16)01/Trade Notice/HQ/Tech/2017-18
Trade Notice No. 20/2017-18
Dated 16.02.2018
Sub: Proper officer under Section 73 and of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 – Reg.
Kind attention is invited to Circular No. 31/05/2018-GST dated 09.02.2018 issued under F.No.349/75/2017-GST (COPY ENCLOSED) by the Commissioner (GST) Government of Ind

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monetary limits for different levels of officers of Central Tax has been prescribed in column (2) of the table mentioned at page No. 3 of the aforesaid Circular.
04. The Central Tax Officers of Audit Commissionerates and Director General of Goods and Services Tax Intelligence (hereinafter referred to as “DGGSTI”) shall exercise the powers only to issue Show Cause Notices. A Show Cause Notice issued by them shall be adjudicated by the competent Central Tax Officer of Executive Commissionerate in whose jurisdiction the noticee is registered.
05. A Show Cause Notice issued by DGGSTI in which the principal place of business of the noticee fall in multiple Commissionerates and where the Central Tax and/or Integrated Tax (including cess) inv

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GST CUSTOMS RELATED WORK- Change in jurisdictional authority to handle work relating to Customs such as Brand rate fixation, Acceptance of B-17 Bond/LUT, EOUs, Duty free import at concessional rate, etc-Customs Notification No.03/2018-Customs (N.T.) dated 10.01.2018 Communication thereof
06/2018 Dated:- 16-2-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS, CHE1 NAh- IV
RAJAJI SALAI, CUSTOM HOUSE, CHENNAI – 600001
Telephone: 25254259 – FAX: 044-25221861
www.chennaicustoms.gov.in
Email : commr4-cuschn@nic.in
(IS 15700:2005 (Sevottam) Certified)
F.No.S.Misc.22/2018-AM (CH- IV)
Dated: 16.02.2018
PUBLIC NOTICE NO: 06/2018
Sub: GST CUSTOMS RELATED WORK- Change in jurisdictional authority to handle work relating to Customs such as Brand rate fixation, Acceptance of B-17 Bond/LUT, EOUs, Duty free import at concessional rate, etc-Customs Notification No.03/2018-Customs (N.T.) dated 10.01.2018 Com

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ed to be attended by the officers of the Customs formations notified therein.
3. JURISDICTION:
The Commissionerate of Customs-IV, Chennai shall be the jurisdictional Commissionerate to handle Customs work in respect of the jurisdiction of GST & Central Excise Commissionerates in the State of Tamil Nadu as detailed in the Annexure.
4. DRAWBACK BRAND RATE APPLICATION:
The Brand Rate Fixation Cell (BRFC) headed by a Deputy/Assistant Commissioner of Customs has been formed w.e.f 21.08.2017 for fixation of brand rate of Customs duties in case of export of goods under section 75 of the Customs Act 1962. The following procedure is being followed at BRFC:
a) The application for brand rate fixation along with documents is to be filed with the Deputy/Assistant Commissioner of Customs (BRFC) designated for this purpose.
b) The application and the documents furnished by the applicants is being be verified by the verification cell.
c) Based on the report furnished by the verification ce

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) The work related to the duty free imports/ import at concessional rate of duty subject to end-use condition under Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, Execution of bond thereof, monitoring of proper utilization of the imported goods under concessional rate of duty and the demand of Customs duty in case of default.
6. This Public Notice is being issued so as to sensitize the trade and field formations about the contents of the aforesaid references and for complete details, the respective circulars/instructions may please be referred to in the CBEC's website www.cbec.gov.in.
7. The Trade & Industry Associations/Chambers of Commerce are requested to bring the contents of this Public Notice to the notice of all their members.
8. Difficulties, if any faced in the implementation of the reorganized customs structure as furnished in the Annexure to this Public Notice may please be brought to the notice of the undersigned, along with suggestions.
(PRAKAS

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district:
[a] Ambattur Taluk
[b] Gummidipoondi Taluk
[c] Poonamallee Taluk
[d] Poonneri Taluk
[iii] Tambaram Taluk of kancheepuram district
[iv] ICD at stiperumbudur Taluk of kancheepuram district
[v] continental shelf and exclusive economic zone of India facing the baseline in the state of tamilnadu as specified
[vi] Chennai economic zone
SI. NO. 12 of Table-2 to Notification No. 82/2017-Customs (N.T) dated 24.08.2017 substituted vide Notification No. 03/2018-Customs (N.T) dated: 10.01.2018 readwith SI. No. 4 of Annexure-A to public Notice No. 3/2018 dated 15.01.2018 issued by chied commissioner of customs Chennai customs Zone.
2
Chennai South
The entire area jurisdiction of Chennai South excluding st. Thomas mount cantonment board
3
Chennai Outer
Part of Chennai Outer detailed below:
[i] Part of Tambaram division (Tambaram Taluk only)
[ii] Part of Poonamallee division (Poonamallee Taluk only)
[iii] Part of Gummidipoondi division (Gummidipoondi Taluk only)
[iv] Part

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Input Tax Claim against Interior Works
Query (Issue) Started By: – Muraleedharan M Dated:- 15-2-2018 Last Reply Date:- 27-8-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Respected Sir,
Whether we take ITC against Interior Work designing & Materials,
Because, we are going to open a new office for our company. In which we are getting Invoices for Interior Consultancy, Materials, etc.,
Kindly Guide me. Thanking You,
Reply By Alkesh Jani:
The Reply:
Sir,
The interior designing services can be classified under SAC 998391, and same does not fall within the ambit of Section 17(5) of the CGST, Act, 2017. Therefore, you are eligible for ITC with regards to Interior designing work only and the cost of material should be reimb

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GST NOT SO TAX FRIENDLY – COURT VERDICT
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 15-2-2018

Goods and Services Tax, though a major tax reform launched in India w.e.f. 1st July, 2017 with a big bang has not been free from roadblocks with around 100 writs filed in various courts in country. Taxpayers are facing interpretation and implementation issues in compliance with GST law provisions. In a few cases, courts have been even observed non-seriousness on the part of tax administration and even passed strictures. The problem with GST implementation has been of a sort of administrative and technical failure to cope up with the huge volume as well as putting the country on a technology platform (i.e., GST network or GSTN network) which is neither complete non subjected to adequate testing with data. It should have been ensured that the automated and electronic system of accepting tax returns based on self assessment functions smoothly. Another areas of

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d through system without online access and that being so, tax payer is not allowed to move the goods anywhere leading to halt of business activities.
It was also not able to file the tax returns or pay tax or complete other compliances. That being so, payment of GST is delayed and tax payers are exposed to interest and penalty burden. This also results in possibility of non-availment of input tax credit by the taxpayer's clients/ customers which could have been avoided, had the proper systems been in place.
The court thus observed:
"A tax like Goods and Services Tax was highly publicised and termed as popular. We had yet not seen a celebration of New Tax regime, but that has followed with great hue and cry. These celebrations mean nothing. The special sessions of Parliament or special or extraordinary meetings of Council would mean nothing to the assessees unless they obtain easy access to the website and portals. The regime is not tax friendly. We hope and trust that those

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roblems in a tax reform that had been heralded with so much fanfare and that the present state of affairs was not satisfactory.
The court also observed / held as under:
* The digital systems do not work properly and that still Government insists on payment of late fee for delay in filing returns.
* Celebrations around GST and special sessions of Parliament or extraordinary meetings of GST Council mean nothing to assesses when the tax regime itself is not assessee-friendly. Image of the nation suffers due to the way GST Network is functioning.
* Commissioners cannot say that issues can be solved only by GST Council and that they cannot do anything.
* Court cannot be expected to administer the implementation of law. It is the executives duty to do so. A proper grievance redressal mechanism should be in place to ensure people do not have to come to court for such issues.
* It will be constrained to pass orders on the line of those passed by Allahabad High Court in Writ (Tax) No

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f the credit that it is entitled to by passage of time. The respondents were directed to reopen the portal within two weeks. In the event they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They will also ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained for use of the credit likely to be considered for the petitioner.
The high court thus expressed its anguish and directed the responsible officers of GST to resolve glitches in GSTN functioning. The court emphasised that the focus need to be on sorting out problem in such big tax reform. Tax administration must wake up and put requisite mechanisms in place to preserve, prestige and reputation of country.
This calls for an introspection by GST Council, the high powered committee to take decisions on GST, Ministry of Finance and GSTN and understand th

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No Cenvat credit admissible on outward transportation services from factory to buyer’s premises
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 15-2-2018

Dear Professional Colleague,
No Cenvat credit admissible on outward transportation services from factory to buyer's premises
We are sharing with you an important judgement of the Hon'ble Supreme Court of India in the case of Commissioner of Central Excise & Service Tax Vs. Ultra Tech Cement Limited [ 2018 (2) TMI 117 – SUPREME COURT OF INDIA ] on the following issue:
Issue:
Whether Goods Transport Agency (“GTA”) services availed for transportation of goods from the place of removal to buyer's premises will be considered as input service within the ambit of Rule 2(l) of the Cenvat Credit Rules, 2004 (“the Credit Rules”)?
Facts & Background:
During the period from January, 2010 to June 2010, M/s. Ultratech Cement Limited (“the Respondent”) availed Cenvat credit of Service tax paid on outward transportation

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e under the Credit Rules.
On filing appeal before the Ld. Commissioner (Appeals), matter was decided in favour of the Respondent. The Commissioner (Appeals) allowed the appeal and held that the Respondent is eligible for availment of credit on GTA services on the outward freight from factory to customer's premises as per the Board's Circular 97/8/2007 dated August 23, 2007 (“the Board Circular”). Later on when the Department's appeal at CESTAT and High Court were dismissed, the Revenue filed an appeal to the Hon'ble Supreme Court.
Observation of the Hon'ble Supreme Court:
On thread bare analysis of definition of 'input service' contained in Rule 2(l) of the Credit Rules, the Hon'ble Supreme Court observed as under:
* Definition of 'input service' makes it clear that only those services are included in Input services, which are used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products 'upto the p

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e factory to customer's premises, is not covered within the ambit of Rule2(l) of the Credit Rules.
* It was observed that the Adjudicating Authority was right in interpreting Rule 2(l) of the Credit Rules in the following manner:
* The two clauses in the definition of 'input service' take care to circumscribe input credit by stating that service used in relation to the clearance from the place of removal and service used for outward transportation upto the place of removal are to be treated as input service. The first clause does not mention transport service in particular. The second clause restricts transport service credit upto the place of removal. When these two clauses are read together, it becomes clear that transport services credit cannot go beyond transport upto the place of removal.
* Extending the credit beyond the point of removal of the final product on payment of duty would be contrary to the scheme of the Credit Rules. Transportation is totally different activity

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which has made the entire difference. That aspect is not dealt with in the Board circular, nor could it be.If such a circular is made applicable even in respect of post amendment cases, it would be violative of Rule 2(l) of the Credit Rules and such a situation cannot be countenanced.
On the basis of the above discussion and observations, the Hon'ble Supreme Court held that Cenvat credit on GTA services availed for transport of goods from the place of removal to buyer's premises was not admissible to the Respondent. Accordingly, the Revenue's appeal was allowed by restoring the Order-in-Original.
Our Comments:
This is indeed a game changer judgment for the entire trade, as the Hon'ble Supreme Court has unsettled the matter by holding that no Cenvat credit will be allowed to the manufacturer in respect of GTA services availed on outward transportation of goods from the place of removal to buyer's premises post April 1, 2008 (Changes brought in definition of input service vide Notifi

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llowed to manufacturers.
But, the CBEC earlier vide Circular No. 988/12/2014-CX dated October 20, 2014 had clarified that 'the place where property in goods passes on to the buyer' is relevant to determine 'place of removal'. Now, can we really say that place of removal is factory premises in case of FOR destination sales?
Nonetheless, the recent decision of the Hon'ble Supreme Court will act as precedent for deciding pending litigations of pre-GST era on the matter of availability of Cenvat credit on outward transportation services. Fortunately, the GST regime will not see such litigations to the extent it allows input tax credit on all input services used in the course or furtherance of business except the negative list items as specified in terms of Section 17(5) of the CGST Act, 2017.
Hope the information will assist you in your Professional endeavours. In case of any query/ information, please do not hesitate to write back to us.
Reply By pankaj patwari as =
It therefore tra

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Commissioner, Central Gst And Central Excise, Vadodara – II Versus Gujarat Guardian Limited
Central Excise
2018 (2) TMI 1111 – GUJARAT HIGH COURT – 2018 (12) G. S. T. L. 300 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 15-2-2018
Tax Appeal No. 2 of 2018
Central Excise
MR. AKIL KURESHI AND MR. B. N. KARIA, JJ.
For The Appellant : Mr Sudhir M Mehta, Advocate
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Revenue is in appeal against the judgement of the Customs Excise and Service Tax Appellate Tribunal dated 12.05.2017 raising following questions for our consideration:
“1. Whether Hon'ble CESTAT is right in holding that the services by a manufacturer for outward transportation of final products from the place of removal should be treated as an input service in terms of Rule 2(I)(ii) of the CENVAT Credit Rules, 2004?
2. Whether Respondent is eligible to take CENVAT Credit of the Service Tax on the value of such services?
3. Whether in the facts a

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wide in its expression and includes large number of services used by the manufacturer. Such service may have been used either directly or even indirectly. To qualify for input service, such service should have been used for the manufacture of the final products or in relation to manufacture of final produce or even in clearance of the final product from the place of removal. The expression 'in relation to manufacture' is wider than 'for the purpose of manufacture'. The words 'and clearance of the final products from the place of removal' are also significant. Means part of the definition has not limited the services only upto the place of removal, but covers services used by the manufacturer for the clearance of the final products even from the place of removal. It can thus be seen that main body of the definition of term 'input service' is wide and expansive and covers variety of services utilized by the manufacture. By no stretch of imagination can it be stated that outward t

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so not the intention of the Legislature in the present case.
20. There, of course, are certain areas which still remain to be cleared. It was vehemently contended before us by the counsel for the Revenue that later portion of the definition which provides for the inclusion clause limits the outward transportation service up to the place of removal. That being so, according to them, the outward transport service utilized by the manufacturer beyond the place of removal would not qualify as an input service within the definition of rule 2(l). We may only notice two things in this regard. Firstly, in our view, when we find that outward transport service is covered by the main body of the definition which provides for means part, as specifically including any service directly or indirectly in or in relation to manufacture of final product or clearance of final product from the place of removal, no interpretation of the later part of the definition would permit us to exclude such a servic

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Ravi Parameswaran Pillai, Proprietor, M/s. Devi Chemicals Versus Assistant State Tax Officer State Goods And Services Tax Department Kerala And Assistant Commissioner (Assessment) Special Circle, Thiruvananthapuram
GST
2018 (2) TMI 1296 – KERALA HIGH COURT – [2018] 2 GSTL 119 (Ker)
KERALA HIGH COURT – HC
Dated:- 15-2-2018
W. P. (C). No. 4964 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : SRI. S. Santhosh Kumar And Smt.P.Lissy Jose
For The RESPONDENT : sri. V.

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Commissioner, Central GST And Central Excise, Vadodara-II Versus Gujarat Alkalies And Chemicals Ltd.
Central Excise
2018 (2) TMI 1315 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 15-2-2018
Tax Appeal No. 1036 of 2017
Central Excise
MR. AKIL KURESHI AND MR. B. N. KARIA, JJ.
For The Appellant : Mr Sudhir M Mehta, Advocate
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. The department is in appeal against the judgement of the Customs, Excise & Service Tax Appellate Tribunal dated 23.12.2016 raising following question for our consideration:
“Whether the penalty under Rule 15(2) Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 which is mandatory in nature can be

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Commissioner, CGST And C. EX Versus Sacmi Engineering (India) Pvt. Ltd.
Central Excise
2018 (2) TMI 1316 – GUJARAT HIGH COURT – 2018 (13) G. S. T. L. 261 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 15-2-2018
Tax Appeal No. 24 of 2018
Central Excise
MR. AKIL KURESHI AND MR. B. N. KARIA, JJ.
For The Appellant : Priyank P Lodha, Advocate
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. This appeal is filed by the Revenue challenging the judgment of CESTAT dated 31.05.2017 raising following question for our consideration:
“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 in interpreting provisi

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of correction in the books of accounts and that too before filing the monthly Return. In these circumstances, the observations of the Tribunal in the case of S. Subramanyan & Co (supra) is squarely applicable to the facts of the present case and the principle laid down by the Larger Bench of the Tribunal in the case of BDH Industries (supra) on different facts and circumstances is not applicable to the present case. In view of the above, the impugned order is bad in law and liable to be set aside. The appeal is allowed with consequential relief, if any, as per law.”
3. It can thus be seen that contrary to what the Revenue contended, this was not the case of the assessee suomotu availing recredit but a case of mere correction of incorrect

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Commissioner of Central Tax, Medchal – GST Versus M/s Saraca Laboratories Ltd.
Central Excise
2018 (4) TMI 472 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 15-2-2018
Appeal No. E/30052/2018 – A/30360/2018
Central Excise
Mr. M. V. Ravindran., Member (Judicial)
Shri Arun Kumar, Deputy Commissioner (AR) for the Appellant.
Shri M. Rajendran, Advocate for the Respondent.
ORDER
[Order per: M. V. Ravindran.]
This appeal is filed by Revenue directed against Order-in-Appeal No. No. HYD-EXCUS-MD-AP2-0048-17-18 dated 11.09.2017.
2. Heard both sides and perused the records.
3. On perusal of records, it transpires that the issue is regarding refund of an amount of Rs. 6,80,974/-. The Adjudicating Authority has rejected the refund claim and the First Appellate Authority has allowed the same.
4. Facts of the case, in brief, are that the appellants are holders of CE Registration No. AACCS8240HXM001 for the manufacture of Bulk Drugs i.e., 'Ranitidine HCL' and Rani

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an appeal filed by the appellants to this forum, my Learned Predecessor allowed the appeal in OIA No. HYD-EXCUSMD- AP2-0048-17-18-CE dated 11.09.2017, OIA No. HYD-CE-001- APP-047-15-16 CE dated 27.01.2016 while setting aside the order impugned therein. Consequently, the appellants filed the refund claim with the lower authority claiming the deposit made by them at the time of departmental intervention. A show cause notice dated 02.11.2016 was issued to the appellants proposing to reject the subject refund claim on the grounds of limitation and unjust enrichment in terms of Sec. 11B(2) of the CE Act, 1944. After due process of law, the notice was adjudicated in the impugned order wherein the refund claim was rejected on the grounds that the appellants failed to prove the bar of unjust enrichment with relevant documentary evidences and that the claim was hit by bar of limitation as the claim of 'under protest' was not recorded with the department at any point of time. The rejection of t

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urther submission the judgment of the Hon'ble High Court of Gujarat in the case of Ruchi Soya Industries Ltd., [2016 (336) ELT 423] which states that principles of unjust enrichment are applicable to every case of refund irrespective of reasons for claiming refund, will cover the issue in favour of Revenue.
7. On careful consideration of submissions made by both sides, I find that the Revenue in this case is challenging the Order-in- Appeal only on the ground of unjust enrichment having not been considered by the First Appellate Authority in it is correct prospective, and the First Appellate Authority allowed the appeal only on limitation in favour of the respondent herein. I find that it is not so, in order to appreciate the findings of the First Appellate Authority on the ground of unjust enrichment, I reproduce the relevant portion from paragraph No. 5.2 which reads as under:
5.2 The lower authority vide para 7 of the impugned order rejected the Chartered Accountants' Certificate

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Notified Andhra Pradesh Goods and Services Tax (Fifteenth Amendment) Rules, 2018.
G.O.Ms. NO.82 Dated:- 15-2-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
NOTIFICATION G.O.Ms. NO.82,
DATED 15-2-2018
In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government hereby makes the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, issued in G.O.Ms.No.227, Revenue (CT-II) Dept., Dated 22-6-2017 as subsequently amended namely,-
(1) These rules may be called the Andhra Pradesh Goods and Services Tax (Fifteenth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall be deemed to have come into force with effect on and from 23rd January, 2018.
2. In the Andhra Pradesh Goods and Services Tax Rules, 2017,-
(i) in rule 3, in sub-rule (3A), for th

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lowing rule shall be inserted, namely:-
"31A. Value of supply in case of lottery, betting, gambling and horse racing-(1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter.
(2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Andhra Pradesh Gazette by the organising State, whichever is higher.
(b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Andhra Pradesh Gazette by the organising State, whichever is higher.
Explanation:- For the purposes of this sub-rule, the expressions-
(a) "lottery run by State Governments" means a lottery not allowed to be sold in any State other than the organizing State;
(b) "lottery authorised by

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India, Extraordinary, Part II, Section 3, sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017;
(b) the value of services by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and
(c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India.";
(vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:-
"(1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall c

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alue in the invoice issued under clause (a) shall be the same as the value of the common services.";
(viii) after rule 55, the following rule shall be inserted, namely:-
"55A. Tax Invoice or bill of supply to accompany transport of goods.- The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46,46A or 49, in a case where such person is not required to carry an e-way bill under these rules.";
(ix) with effect from the 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely:-
"(4A) In the case of supplies received on which the supplier has availed the benefit of the Government notification vide G.O.Ms. No. 496, Revenue (CT-II) Department dated the 3rd November, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services o

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ted."
(x) with effect from the 23rd October, 2017, in rule 96,
(a) in sub-rule (1), for the words "an exporter", the words "an exporter of goods" shall be substituted;
(b) in sub-rule (2), for the words "relevant export invoices", the words "relevant export invoices in respect of export of goods" shall be substituted;
(c) in sub-rule (3), for the words "the system designated by the Customs shall process the claim for refund", the words "the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods " shall be substituted;
(d) for sub-rule (9), the following sub-rules shall be substituted, namely:-
"(9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provisions of rule 89".
(10) The persons

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gistered person who causes movement of goods of consignment value exceeding fifty thousand rupees-
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal:
Provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment:
Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by

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bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB- 01:
Provided that 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 furnish, on the common portal, the-
(a) information in Part B of FORM GST EWB-01; and
(b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:
Provided that the registered person or, the transporter, as the cas

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sed by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5).
(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
(5) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01:
Provided that where the goods are transported for a distance of less than ten kilometers within the Stat

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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-02maybe generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GSTEWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods:
Provided that where the goods to be transported are supplied through an e-commerce operator, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator.
(8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common po

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the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:-
Sr. No.
Distance
Validity period
(1)
(2)
(3)
1
Upto 100 km.
One day
2
For every 100 km. or part thereof thereafter
One additional day
Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.
Explanation.-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 twenty-four hours.
(11) T

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Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, aircargo 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 Chief Commissioner , in consultation with the Chief Commissioner of Central Tax may notify;
(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) as amended from time to time;
(f) where the goods being tran

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from the 1st February, 2018, in rule 138A, in sub-rule (5), for the words "Notwithstanding anything contained", the words "Notwithstanding anything contained in" shall be substituted;
(xiii)
with effect from the 1st February, 2018, in rule 138B, in sub-rule (3), in the proviso, for the words "carried out by any", the words "carried out by any other" shall be substituted;
(xiv)
in FORM GST RFD-01A,
(a) after Statement 1A, the following Statements shall be inserted, namely:-
"Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr. No.
Invoice details
Integrated tax
Cess
BRC/FIRC
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (6+7+10-11)
No.
Date
Value
Taxable value
Amt.
No.
Date
2
3
4
5
6
7
8
9
10
11
12
Statement- 3 [rule 89(2)(b) and 89(2)(c)]
Refund Type: Export without

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(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
GSTIN of Recipient
A.3
Place of Delivery
A.4
Document Number
A.5
Document Date
A.6
Value of Goods
A.7
HSN Code
A.8
Reason for Transportation
PART-B
B.1
Vehicle Number for Road
B.2
Transport Document Number
Notes:
1.
HSN Code in column A.7 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 Airway Bill Number or Bill of Lading Number.
4.
Place of Delivery shall indicate the PIN Code of place of delivery.
5.
Reason for Transportation s

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FAQs related to IGST Refund
F. No. 450/119/2017-Cus IV Dated:- 15-2-2018 Trade Notice
Customs
F. No. 450/119/2017-Cus IV
Government of India
Ministry of Finance Department of Revenue
(Central Board of Excise & Custom)
New Delhi, Dated. 15 February, 2018
To,
All Principal Chief Commissioners of Customs,
All Chief Commissioners of Customs/ Customs (Preventive),
All Chief Commissioners of Customs and Central Excise.
Sir,
Sub:- FAQs related to IGST Refund-reg.
Board has been

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SAC code under RCM
Query (Issue) Started By: – Dinesh Biyanee Dated:- 14-2-2018 Last Reply Date:- 20-2-2018 Goods and Services Tax – GST
Got 3 Replies
GST
what is the SAC code for Director sitting fees
Reply By Alkesh Jani:
The Reply:
Sir,
According to my point of view it can be classified under SAC code 998311. As the Director service is not specifically classified. I invite experts to correct me if mistaken.
Reply By KASTURI SETHI:
The Reply:
I am also of the same view.
Repl

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sbi life insurance broker reverse charge
Query (Issue) Started By: – satbir singhwahi Dated:- 14-2-2018 Last Reply Date:- 21-2-2018 Goods and Services Tax – GST
Got 7 Replies
GST
sir
insurance brokers are covered by reverse charge . Is there any change as sbi life insurance co. is asking brokers to put gst in invoice and pay. pls guide
Reply By Alkesh Jani:
The Reply:
Sir, In terms of Notification No. 13/2017-CT (Rate) dated 28/06/2017 at Sl.No.7, Tax is to be paid by the Company under RCM. I have not came across any changes in the said Notification as amended from time to time. Our Expert are invited to correct me, if mistaken.
Reply By KASTURI SETHI:
The Reply:
No change at all. Sh.Alkesh Jani Ji, is right.
Reply By sat

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Proper officer under Section 73 & 74 of the CGST & IGST Act,2017
Trade Notice 02/2018 Dated:- 14-2-2018 Nagaland SGST
GST – States
=============
Document 1
राष्ट्र
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Government of India,
वित्त मà¤â€šà¤¤à¥à¤°à¤¾à¤²à¤¯, राà¤Å“स्व विभाà¤â€”
Ministry of Finance, Department of Revenue
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, 2018 for the Trade and as well as all concerned regarding assigning of
Proper Officer under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the
Integrated Goods and Services Tax Acts, 2017.
2. The Board, vide Circular No. 1/1/2017-GST dated 26th June, 2017, assigned proper officers for
provisions relating to registration and composition levy under the Central Goods and Services Tax Act,
2017 (hereinafter referred to as the “CGST Act”) and the rules made there under. Further, vide Circular
No. 3/3/2017 GST dated 5th July, 2017, the proper officers for provisions other than registration and
composition under the CGST Act were assigned. In the latter Circular, the Deputy or Assistant
Commissioner of Central Tax was assigned as the proper officer under sub-sections (1), (2), (3), (5), (6),
(7), (9) and (10) of section 74 while the Superintendent of Central Tax was assigned as the proper officer
under sub-sections (1), (2), (3), (5), (6), (7), (9) an

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ber 2 of Circular No. 3/3/2017-GST dated 5th July, 2017:-
SI. Designation of the officer
No.
Functions under Section of the Central Goods and
Services Tax Act, 2017 or the rules made
there under
(1)
(2)
(3)
3.
Deputy or Assistant
Commissioner of Central Tax
vi. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10)
of Section 74
5.
In other words, all officers up to the rank of Additional/Joint Commissioner of Central Tax are
assigned as the proper officer for issuance of show cause notices and orders under sub- sections (1),
(2), (3), (5), (6), (7), (9) and (10) of sections 73 and 74 of the CGST Act. Further, they are so assigned
under the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the “IGST Act”) as
well, as per section 3 read with section 20 of the said Act.
6.
Whereas, for optimal distribution of work relating to the issuance of show cause notices and
orders under sections 73 and 74 of the CGST Act and also under the IGST Act, mon

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or short paid or
erroneously
refunded or input tax
credit of integrated tax
wrongly availed or
utilized for issuance of
show cause notices and
passing of orders under
sections 73 and 74 of
CGST Act made
applicable to matters in
relation to integrated tax
vide section 20 of the
IGST Act
Monetary limit of
the amount of central tax
and integrated tax
(including cess) not paid
or short paid or
erroneously
refunded or input tax
credit of central tax and
integrated tax wrongly
availed or utilized for
issuance of show cause
notices and passing of
orders under sections
73 and 74 of CGST Act
made applicable to
integrated tax vide
section 20 of the IGST
Act
(1)
(2)
(3)
(4)
(5)
Superintendent
Not
exceeding
Not
exceeding
Not
exceeding
1.
of Central Tax
Rupees 10 lakhs
Rupees 20 lakhs
Rupees 20 lakhs
Deputy or
Above Rupees 10
Assistant
2.
Commissioner
lakhs and not
exceeding Rupees 1
Above Rupees 20
lakhs and not exceeding
Rupees 2 crores
l

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central tax and/or integrated tax (including cess) has been made
falls.
Page 3 of 4
8.
Notwithstanding anything contained in Para 7 above, a show cause notice issued by
DGGSTI in which the principal places of business of the noticees fall in multiple Commissionerates
and where the Central Tax and/or Integrated Tax (including cess) involved is more than Rs. 5 crores
shall be adjudicated by an officer of the rank of Additional Director/Additional Commissioner (as
assigned by the Board), who shall not be on the strength of DGGSTI and working there at the
time of adjudication. Cases of similar nature may also be assigned to such an officer.
9. In case show cause notices have been issued on similar issues to a noticee(s) and
made answerable to different levels of adjudicating authorities within a Commissionerate, such
show cause notices should be adjudicated by the adjudicating authority competent to decide the
case involving the highest amount of central tax and/or integrated

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VISHNU TIMBERS Versus THE STATE TAX OFFICER, STATE GOODS & SERVICE TAXES, ANCHAL, THE STATE TAX OFFICER (INVESTIGATION BRANCH) -1, KOLLAM, THE DEPUTY COMMISSIONER, STATE GOODS & SERVICE TAXES, TAX COMPLEX, KOLLAM AND THE COMMISSIONER OF STATE TAX, THIRUVANANTHAPURAM
VAT and Sales Tax
2018 (9) TMI 1189 – KERALA HIGH COURT – 2018 (16) G. S. T. L. 381 (Ker.)
KERALA HIGH COURT – HC
Dated:- 14-2-2018
W.P. (C) No. 4954 of 2018
CST, VAT & Sales Tax
MR P.B. SURESH KUMAR, J.
For The Petitioner : ADVS.AJI V.DEV, SUSHANTH. J. AND O.A.NURIYA
For The Respondents : SENIOR GOVERNMENT PLEADER : SRI. V. K. SHAMSUDEEN
JUDGMENT
Petitioner was an assessee under the Kerala Value Added Tax Act on the rolls of the first respondent. Ext.

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GST ON PADDY HUSK
Query (Issue) Started By: – PAWANKUMAR GARG Dated:- 13-2-2018 Last Reply Date:- 21-2-2018 Goods and Services Tax – GST
Got 2 Replies
GST
SIR,
I HAVE A RICE SHELLER AND MILLED PADDY ON JOB WORK BASIS. WHEATHER PADDY HUSK LEFT WITH ME IS TAXABLE UNDER GST LAW. IF TAXABLE THEN LET ME KNOW THE ITEM CODE AND RATE OF TAX WITH REFERENCE TO ITEM CODE HSN 1213
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
It is chargeable @nil rate vide Sl. No.90 of Notification No.

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