Author: admin_gst

GST RATE FOR GOVERNMENT CONTRACTOR
Query (Issue) Started By: – JAJU BANSAL Dated:- 9-2-2018 Last Reply Date:- 9-2-2018 Goods and Services Tax – GST
Got 2 Replies
GST
My client is a government contractor. He is involved in contracts with NBCC/NPCC.
Advise me about the rate to be charged from such unit.
Reply By Alkesh Jani:
The Reply:
Sir, in terms of Section 2(84) (k) even government is a person, so any supply of goods or services will attract the rates declared by the Government

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Eligibility of input GST in cases where building is constructed for leasing purpose
Query (Issue) Started By: – Amit Gopal Dated:- 9-2-2018 Last Reply Date:- 9-2-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Section 17(5) of the Central Goods and Services Act, 2017 provides that input tax credit in respect of the following shall not be available-
(c) works contract services when supplied for construction of immovable property (other than plant and machinery) except where it

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CONFLICTING INTERESTS IN TAXATION OF ALCO-BEVERAGES
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 9-2-2018

Till GST was introduced in India in July, 2017, taxation of alco-beverages was in absolute domain of State taxation- be it value added tax or sale tax, duly on manufacture in the form of state excise duty, municipal taxes such as octroi, entry tax etc.
In GST regime, taxation of alco-beverages has been specifically carved out of GST so much so that GST shall not be levied on alco-beverages – manufacturing as well as marketing or distribution thereof. However, certain inputs, input services and value additions in relation to such products shall be liable to levy of GST which puts this industry into a di

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the regulation of this industry calls for Government's control, regulation, supervision requiring more than one permission, licence, permit or fee. The industry players are required to pay amounts for all such permission or licences or permits. Such payments become mandatory for the furtherance of business of alco-beverages these are not in the nature of tax (goods and service tax) and as such, levy of such fees can not be objected to permit fee or licence fee payment to Government or Local Authority is an essential payment to pursue business without which business operations can not continue. These payments enable continuity of business and therefore are support services for business or commerce.
These payments would attract levy of

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Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017–reg.
31/05/2018 Dated:- 9-2-2018 CGST – Circulars
GST
Circular No. 31/05/2018 – GST
F. No. 349/75/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
***
New Delhi, 9th February 2018
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax / Commissioners of Central Tax (Audit)/ Principal Director General of Goods and Services Tax Investigation/ Director General of Systems
Madam/Sir,
Subject: Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017-reg.
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

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Designation of the Officer
Functions under Section of the Central Goods and Services Tax Act, 2017 or the rules made thereunder
(1)
(2)
(3)
4.
Superintendent of Central Tax
viii(a). Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74
3. Further, in light of sub-section (2) of section 5 of the CGST Act, whereby an officer of central tax may exercise the powers and discharge the duties conferred or imposed under the CGST Act on any other officer of central tax who is subordinate to him, the following entry is hereby removed from the Table on page number 2 of Circular No. 3/3/2017-GST dated 5th July, 2017:-
Sl. No.
Designation of the Officer
Functions under Section of the Central Goods and Services Tax Act, 2017 or the rules made thereunder
(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
4. In other words, all officers up to the rank of Additional/Joint Commission

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ct (read with sections 73 and 74 of the CGST Act), up to the monetary limits as mentioned in columns (3), (4) and (5) respectively of the Table below:-
Table
Sl. No.
Officer of Central Tax
Monetary limit of the amount of central tax (including cess) not paid or short paid or erroneously refunded or input tax credit of central tax wrongly availed or utilized for issuance of show cause notices and passing of orders under sections 73 and 74 of CGST Act
Monetary limit of the amount of integrated tax (including cess) not paid 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

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Tax officer of the executive Commissionerate in whose jurisdiction the noticee is registered when such cases pertain to jurisdiction of one executive Commissionerate of Central Tax only.
2[7.1 In respect of show cause notices issued by officers of DGGI, there may be cases where,
(i) a show cause notice is issued to multiple noticees, either having the same or different PANs; or
(ii) multiple show cause notices are issued on the same issue to multiple noticees having the same PAN,
and the principal place of business of such noticees fall under the jurisdiction of multiple Central Tax Commissionerates. For the purpose of adjudication of such show cause notices, Additional/Joint Commissioners of Central Tax of specified Commissionerates have been empowered with All India jurisdiction through amendment in the Notification No. 02/2027 dated 19th June, 2017 vide Notification No. 02/2022-Central Tax dated 11th March, 2022, as further amended vide Notification No. 27/2024-Central Tax da

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mn 3 of the said table corresponding to the said Central Tax Zone/Commissionerate. Such show cause notice(s) may, accordingly, be made answerable by the officers of DGGI to the concerned Additional/ Joint Commissioners of Central Tax.
TABLE
Sl. No.
Central Tax Zone/ Commissionerates in whose jurisdiction the location of the principal place of business of the noticee having highest amount of demand of tax involved falls
Central Tax Commissionerate whose Additional Commissioner or Joint Commissioner shall adjudicate Show Cause Notices issued by officers of Directorate General of GST Intelligence
(1)
(2)
(3)
1.
Ahmedabad Zone
Ahmedabad South
2.
Vadodara Zone
Surat
3.
Bhopal Zone
Bhopal
4.
Nagpur Zone
Nagpur-II
5.
Chandigarh Zone
Chandigarh
6.
Panchkula Zone
Faridabad
7.
Chennai Zone
Chennai South
8.
Bengaluru Zone
Bengaluru East
9.
Thiruvananthapuram Zone
Thiruvananthapuram
10.
Delhi North and Delhi East Commissionerates of Delhi Zone
Delhi North
11.

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notice(s) is issued subsequently on the same issue to some other noticee(s) having PAN(s) different from the PANs of the noticees included in the earlier show cause notice, the said later show cause notices is to be adjudicated,
(i) by the jurisdictional adjudicating authority of the noticee, if there is only one noticee (GSTIN) involved in the said later show cause notice; or
(ii) by the common adjudicating authority in accordance with the criteria mentioned in para 7.1 above as applicable independently based on the highest amount of tax demand in the said later show cause notice, if there are multiple noticees (GSTINs) involved in the said later show cause notice having principal place of business under the jurisdiction of multiple Central Tax Commissionerates.]
7.2 In respect of a show cause notice issued by the Central Tax officers of Audit Commissionerate, where the principal place of business of noticees fall under the jurisdiction of multiple Central Tax Commissionerates, a

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s).
9. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
10. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.
(Upender Gupta)
Commissioner (GST)
 
 
**************
NOTES:-
1.
Substituted vide Circular No.169/01/2022-GST dated 12-03-2022 before it was read as,
“6. The central tax officers of Audit Commissionerates and Directorate 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 the Executive Commissionerate in whose jurisdiction the noticee is registered. In case there are more than one noticees mentioned in the show cause notice having their principal places of business falling in multiple Commissionerates, the show cause no

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the principal place of business of noticees fall under the jurisdiction of multiple Central Tax Commissionerates or where multiple show cause notices are issued on the same issue to different noticees, including the persons having the same PAN but different GSTINs, having principal place of business falling under jurisdiction of multiple Central Tax Commissionerates. For the purpose of adjudication of such show cause notices, Additional/Joint Commissioners of Central Tax of specified Commissionerates have been empowered with All India jurisdiction vide Notification No. 02/2022-Central Tax dated 11th March, 2022. Such show cause notices may be adjudicated, irrespective of the amount involved in the show cause notice(s), by one of the Additional/Joint Commissioners of Central Tax empowered with All India jurisdiction vide Notification No. 02/2022-Central Tax dated 11th March, 2022. Principal Commissioners/ Commissioners of the Central Tax Commissionerates specified in the said notificati

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Commissionerate whose Additional Commissioner or Joint Commissioner shall adjudicate show cause notices issued by officers of DGGI
(1)
(2)
(3)
1.
Ahmedabad
Ahmedabad South
2.
Vadodara
3.
Bhopal
Bhopal
4.
Nagpur
5.
Chandigarh
Chandigarh
6.
Panchkula
7.
Chennai
Chennai South
8.
Bengaluru
9.
Thiruvananthapuram
10.
Delhi
Delhi North
11.
Jaipur
12.
Guwahati
Guwahati
13.
Hyderabad
Rangareddy
14.
Visakhapatnam (Amaravathi)
15.
Bhubaneshwar
16.
Kolkata
Kolkata North
17.
Ranchi
18.
Lucknow
Lucknow
19.
Meerut
20.
Mumbai
Thane”
21.
Pune
3. 
Substituted vide Circular No. 239/33/2024-GST dated 04-12-2024 before it was read as, 
“7.3 In respect of show cause notices issued by the officers of DGGI prior to issuance of Notification No. 02/2022-Central Tax dated 11th March, 2022, involving cases mentioned in para 7.1 above and where no adjudication order has been issued till date, the same may be made answerable to the Additional/

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Mohit Minerals Pvt Ltd Versus Union of India
GST
2018 (2) TMI 770 – GUJARAT HIGH COURT – 2018 (10) G. S. T. L. 424 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 9-2-2018
Special Civil Application No. 726 of 2018
GST
Akil Kureshi And B. N. Karia, JJ.
Mr JK Mittal for Mr Hardik P Modh, Advocates for the Petitioner
ORDER
( Per : Honourable Mr. Justice Akil Kureshi )
The petitioner has challenged vires of Notification No. 8/2017-Integrated Tax [Rate] dated 28th June 2017 and Entry 10 of the Notification No. 10/2017-Integrated Tax [Rate] also dated 28th June 2017. The petitioner is an importer of non-cooking coal and on such imports, the petitioner pays Custom duty, the value of which includes Ocean Freight. On the same valuat

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Powermech Diesels Versus The State Tax Officer Kerala GST, Ernakulam And The Assistant State Tax Officer, Ernakulam
GST
2018 (2) TMI 983 – KERALA HIGH COURT – 2018 (13) G. S. T. L. 64 (Ker.) , [2018] 2 GSTL 114 (Ker)
KERALA HIGH COURT – HC
Dated:- 9-2-2018
W. P. (C). No. 4613 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri. R. Muralidharan (AROOR)
For The Respondents : Sri. V. K. Shamsudheen
JUDGMENT
Petitioner seeks release of the goods detained by the

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CGST, CE & CC, Bhopal Versus M/s Manokamma Electrification Co.
Service Tax
2018 (3) TMI 1247 – CESTAT, NEW DELHI – TMI
CESTAT, NEW DELHI – AT
Dated:- 9-2-2018
Service Tax Appeal No. 57713 of 2013 – Final Order No. 50626/2018
Service Tax
Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical)  
Shri A.K. Singh, Authorized Representative (DR) – for the appellant.  
Shri Sandeep Mukherjee, Advocate – for the Respondent.  
Per. B. Ravichandran :-  
The Revenue is aggrieved by the order dated 27/02/2013 of Commissioner (Appeals), Bhopal. By the impugned order, the Commissioner dropped the demand against the respondent for the period upto 15/06/2005. He also held that the proc

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to include immovable property also. Considering the facts of the case, intimation by the respondent and various correspondence thereafter the impugned order held that no allegation of suppression, willful mis-statement cannot be sustained against the respondent. Accordingly, the impugned order allowed the appeal filed by the respondent.  
2. We have heard both the sides and perused the appeal record. The grievance of the Revenue is that there is a case for suppression of material facts on the part of the respondent and impugned order should not have dropped the proceedings on limitation. It was submitted that the respondent did not provide all the details and later took the plea of bonafide understanding of the legal provision. The R

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ote that the enquiry against the respondent started on 29/09/2004 by summon proceedings. The respondent obtained registration for service tax on 02/11/2004. The enquiry and verification continued for many years thereafter. Show cause notice was issued demanding service tax under management, maintenance or repair service. The impugned order held that seeing the accounts maintained and the nature of contracts and the correspondent with the Revenue by the respondent, there is no scope for invoking extended period. We also note that many of the buildings and properties maintained by the respondent are Government buildings. Section 98 of the Finance Act, 2012 brought in a special provision for exemption in cases where management, maintenance or

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RSHPREMIUM GLOBAL TRADING LLP Versus STATE OF KERALA AND INTELLIGENCE INSPECTOR SQUAD NO. IB (ASST. STATE TAX OFFICER)
GST
2018 (2) TMI 1798 – KERALA HIGH COURT – [2018] 2 GSTL 115 (Ker)
KERALA HIGH COURT – HC
Dated:- 9-2-2018
W. P. (C). No. 4280 of 2018
GST
P.B.SURESH KUMAR, J.
For the Petitioner(S):- Represented by Mr. Biju M Nair By Advs. Sri. Jolly John, Smt. Liza Meghan Cyriac.
For the Respondent(S):- Senior Government Pleader. Sri.V.K. Shamsudheen
JUDGMENT
Petitioner seeks release of the goods detained by the second respondent under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act.
2. It is seen that an identical matter has been disposed of by a Divisi

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Labour contractor
Query (Issue) Started By: – Vidhya Lingam Dated:- 8-2-2018 Last Reply Date:- 9-2-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Respected sir, i have an GST no. Today i here no GST for labour contractor i am as a labour contractor in sugar mill
Reply By KASTURI SETHI:
The Reply:
Your service falls under Manpower Supply. What is your turnover ?
Reply By Ganeshan Kalyani:
The Reply:
Gst is applicable on manpower supply service if the turnover is more than t

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ITC ELEGIBILITY ON FOOD BILLS OF DIFFERENT TYPES.
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 8-2-2018 Last Reply Date:- 9-2-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Experts,
Our company is in Pondicherry. Our staff submitting Food Bills consumed by them during their official visits to local and other states.
1. Local bills with CGST+SGST.
2. Other state bills with IGST
3. Other state bills with CGST+SGST
All the above 3 categories are eligible for ITC. ???? Our staff trip is purely official.
Further, we are providing Food to our Employees for which we are not collecting any amount from our Employees. The caterer is giving local bills with CGST+SGST. Shall we take ITC credit of this.
Reply

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MULTIPLE REGISTRATION OF PROPRIETORY CONCERN
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 8-2-2018 Last Reply Date:- 10-2-2018 Goods and Services Tax – GST
Got 10 Replies
GST
We have proprietory concern which is registered under GST Act and obtained GST Number.
We have started new proprietory concern under same proprietor now we have to register the same.
How we will get register the new firm whether we have to amend the existing registration under amendment of core field on GST server or apply as fresh registration.
Reply By Alkesh Jani:
The Reply:
Sir, please elaborate the nature of business of first concern and nature of second concern.
Reply By SURYAKANT MITHBAVKAR:
The Reply:
First Proprietory concern is

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at GST in India is State-centric. Hence, a person making supplies from different States needs to take separate registration in each State. Further, the person may take more than one registration within a State if the person has multiple business verticals. A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of GST. Hence, a supply between these entities constitutes supply under GST.
Reply By SURYAKANT MITHBAVKAR:
The Reply:
Both concern in same state under one proprietor.
Reply By SURYAKANT MITHBAVKAR:
The Reply:
CAN WE KEEP ONLY ONE REGI

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M/s. Shreyas Stocks Pvt. Ltd. Versus The Commissioner of GST & Central Excise
Service Tax
2018 (2) TMI 1184 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 8-2-2018
ST/MISC/41607/2017 & ST/355/2010 – Final Order No. 40412/2018
Service Tax
Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Ms. Radhika Chandrasekar, Advocate for the Appellant
Shri R. Subramaniyam, AC (AR) for the Respondent
ORDER
Per Bench
The facts of the case in brief are that the appellants are registered with Service Tax department for rendering taxable service under the category of “Stock Broking Service.” During the course of audit, it was noticed that in addition to brokerage charges appellants had collected transaction charges from their customers on the value of purchase and sale of the securities from April 2004 to June 2007 amounting to Rs. 81,37,357/-. Hence, a SCN dated 27.11.2007 was issued to the appellants interalia proposing to demand servi

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value of a taxable service, as the case may be, includes,
(a) the aggregate of commission or brokerage charged by a broker on the sale or purchase of securities including the commission or brokerage paid by the stock-broker to any sub-broker;”
Ld. Counsel submits that the transaction charges were not charged by them but were charged by the stock exchange and that they were only collecting the amount from their clients and paying it on their behalf to the stock exchange. She also submits that wherever they had collected the amounts more than the transaction charges, they had discharged service tax liability on such excess amounts, a fact which is not disputed by the department. She further submits that the matter is no longer res integra and has been decided in favour of the appellants in a number of Tribunal decisions. Ld. Counsel relies upon the following Tribunal decisions in support of her arguments:-
a. First Securities Pvt. Ltd. Vs. CST, Bangalore 2007 (7) STR 690 (Tri.-Ban

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ts and remitting the same to the concerned stock exchange cannot be a reason for considering such amounts as received by them for “services rendered by them”. We find that this is the very ratio that has been laid down in the Tribunal decisions relied upon by the Ld. Counsel.
5.2 In the case of First Securities Pvt. Ltd. (supra) the Tribunal has held that handling charges collected from investors and the amounts collected towards transaction charges cannot be equated to brokerage or commission for purchase of securities. The relevant portion of the said decision is reproduced as under:-
“6. In the impugned order, the Commissioner (Appeals) has held that the lower authority is right in including the handling charges and transactions charges as part of the taxable value as additional brokerage for Service Tax purpose. The learned Advocate who appeared for the appellants took us through the impugned order and stated that the Commissioner (Appeals) was not justified in stating that the

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s by the appellants also cannot be equated to brokerage or commission. It is seen that the transaction charges collected have been paid to the National Stock Exchange of India Ltd. In Kohlers Dictionary for Accountants, 6th Edition, the term brokerage is defined as follows :-
“brokerage A commission, paid or accruing to a broker, arising from effecting a deal between seller and buyer, and borne by either party in accordance with custom, regulation or special agreement. It may be fixed, as in stock market transactions, by trade or government bodies, and may take any of various forms, such as a percentage or modification of selling price; a (finders) fee; an underwriting or other discount (4); a concession or other advantage (whether or not transaction -related).”
The handling charges are the expenses incurred for handling shares on delivery. The appellants have clarified that prior to 2001, there used to be physical delivery of scrips and certificates and the appellants were chargin

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to different authorities and claimed that the same is not taxable. But Revenue taxed the same on the ground that such receipt by stock broker was liable to tax. Revenue failed to bring out whether the turnover charges and other charges in dispute in these appeals received by appellant were commission or brokerage. The character of receipts was claimed by appellants as recoveries from investors to make payment thereof to respective authorities in accordance with statutory provisions of Indian Stamp Act and SEBI guidelines and were not received towards consideration in the nature of commission or brokerage of sale or purchase of securities. While burden of proof was on Revenue to establish that such receipts were in the nature of commission or brokerage or had the characteristic of such nature that was failed to be discharged. The character of commission or brokerage is remuneration for the service of stock broking provided by a stock broker to investors. Therefore, aforesaid charges re

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M/s Inox Air Products Private Limited Versus Commissioner of Central Tax, Visakhapatnam- GST
Central Excise
2018 (2) TMI 1744 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 8-2-2018
Appeal No. E/31202/2017 – Final Order No. A/30405/2018
Central Excise
Mr. M. V. Ravindran., J.
Shri A. Sarveswar Rao, Advocate for the Appellant.
Shri M. Chandra Bose, Additional Joint Commissioner (AR) for the Respondent.
Order  
Per: M. V. Ravindran.
This appeal is directed against Order-in-Appeal No. VIZEXCUS- 001-APP-080-17-18 dated 31.07.2017.
2. Heard both sides and perused the records.
3. The issue involved in this case is regarding reversal of an amount equivalent to 6% of the value of goods cleared under Notif

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Don't charge GST from affordable housing buyers: Govt to
GST
Dated:- 7-2-2018

New Delhi, Feb 7 (PTI) The government today asked builders not to charge any GST from home buyers as the effective GST rate on almost all affordable housing project is 8 per cent which can be adjusted against the input credit.
It said builders can levy GST on buyers of affordable housing projects only if they reduce the apartment prices after factoring in the credit claimed on inputs.
In its last meeting on January 18, the GST Council had extended the concessional rate of 12 per cent GST for construction of houses under the Credit Linked Subsidy Scheme (CLSS) to promote affordable housing, which has been given infrastructure status in 2017-18 Budge

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not recover any GST payable on the flats from the buyers".
It further said that GST can recovered from buyers only if builders recalibrate the cost of the flat after factoring in the full ITC available in the GST regime and reduces the ex-GST price of flats.
The concessional rate of 12 per cent GST was already applicable on houses constructed under three components of the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban) (i) ln-situ redevelopment of existing slums using land as a resource component; (ii) Affordable Housing in partnership and (iii) Beneficiary led individual house construction/enhancement.
In the meeting last month, the Council extended this tax benefit to CLSS for Economically Weaker Sections (EWS

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RBI Announces Relief for MSMEs: Flexible Repayment and Loan Restructuring for GST-Registered Enterprises to Ease Financial Strain.
Circulars
RBI
Relief for MSME Borrowers registered under Goo

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GST Council recommends relief in GST on Circus, Dance and Theatrical Performances
GST
Dated:- 7-2-2018

GST Council recommends relief in GST on Circus, Dance and Theatrical Performances
Threshold Exemption under GST for admission to such cultural and sports events in the country increased from ₹ 250 to ₹ 500 per person.
In its Meeting held on 18th January, 2018, the GST Council has recommended that for the purpose of GST exemption, the threshold price limit of Admissio

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GST Council recommends granting relief from GST on services provided by the Resident Welfare Associations (RWAs) to their Members
GST
Dated:- 7-2-2018

GST Council recommends granting relief from GST on services provided by the Resident Welfare Associations (RWAs) to their Members
Threshold Exemption Limit under GST for monthly contributions made by members for services provided by RWAs raised from ₹ 5,000 to ₹ 7,500 per month per person
In its 25th Meeting held on 18th January, 2018, the GST Council had recommended several measures granting relief from GST on a number of goods and services. One of the important reliefs granted by the Council is to enhance the limit of contribution made by members of a Resident We

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of services and goods is also Rs. 20 lakhs or more.
Under GST, the tax burden on RWAs will be lower for the reason that they would now be entitled to Input Tax Credit (ITC) in respect of taxes paid by them on capital goods (generators, water pumps, lawn furniture etc.), goods (taps, pipes, other sanitary/hardware fillings etc.) and input services such as repair and maintenance services. ITC of Central Excise and VAT paid on goods and capital goods was not available in the pre-GST period and these were a cost to the RWA.
The Notifications giving effect to the above recommendations of the GST Council have been issued and have come into force on 25th January, 2018. Accordingly, from 25 January 2018, the services provided by Resident Welfare

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GST rate on admission to amusement parks and ballet etc, reduced from 28% to 18%
GST
Dated:- 7-2-2018

In its Meeting held on 18th January, 2018, the GST Council had recommended reduction of GST rate on services by way of admission to Amusement Parks including theme parks, water parks, joy rides, merry-go-rounds, go-carting and ballet from 28% to 18%. These services hitherto attracted GST @ 28%. Requests were received from several quarters that amusement parks promote social wellnes

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Recommendations made by the GST Council for the Housing Sector to promote Affordable Housing for the masses come into force;
GST
Dated:- 7-2-2018

Recommendations made by the GST Council for the Housing Sector to promote Affordable Housing for the masses come into force;
Concessional Rate of GST of 12% extended to construction of houses constructed/ acquired under the Credit Linked Subsidy Scheme for EWS, LIG, MIG sections
In its 25th Meeting held on 18th January, 2018, the GST Council had made several important recommendations for the Housing Sector which have come into force with effect from 25th January, 2018. The recommendations are expected to promote affordable housing for the masses in the country.
One of the important recommendations made is to extend the concessional rate of GST of 12% (effective rate of 8% after deducting one third of the amount charged for the house, flat etc. towards the cost of land or undivided share of land, as the case may be) in housing

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Linked Subsidy Scheme may be taken by the Economical Weaker sections or Low/Middle Income Groups for purchase of houses under any project. The maximum annual income for eligibility of beneficiaries under the scheme can be up to ₹ 18 lakhs. It covers a very large section of population which aspires to own a home.
So far, houses acquired under CLSS attracted effective GST rate of 18% (effective GST rate of 12% after deducting value of land). The concessional rate of 12% was applicable only on houses constructed under the other three components of the Housing for All (Urban) Mission/Pradhan Mantri AwasYojana (Urban), namely (i) ln-situ redevelopment of existing slums using land as a resource component; (ii) Affordable Housing in partnership and (iii) Beneficiary led individual house construction/enhancement. The exemption has now been recommended for houses acquired under the CLSS component also. Therefore, the buyers would be entitled to interest subsidy under the Scheme as well

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he concessional rate of 12% to services by way of construction of low cost houses up to a carpet area of 60 sqm in a housing project which has been given infrastructure status under notification No. 13/06/2009 dated 30th March, 2009. The said notification of Department of Economic Affairs provides infrastructure status to Affordable Housing.
Affordable Housing has been defined in the said notification as a housing project using at least 50% of the FAR/FSI for dwelling units with carpet area of not more than 60 sqm. The recommendation of the Council would extend the concessional rate of 8% GST (after deducting value of land) to construction of flats/ houses of less than 60 sqm in projects other than the projects covered by any scheme of the Central or State Government also.
In addition to the above, in order to provide a fillip to the housing and construction sector, GST Council has decided to give exemption to leasing of land by Government to Governmental Authority or Government Enti

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PLEASE HELP TO GET REFUND AGAINST EXPORTED WITH PAYMENT OF IGST
Query (Issue) Started By: – nandankumar roy Dated:- 7-2-2018 Last Reply Date:- 25-2-2018 Goods and Services Tax – GST
Got 4 Replies
GST
SIR,
AS WE GOT NOT REFUND OF IGST AS 3B AND GSTR1 ALREADY SUBMITTED PROPERLY , SO PLEASE HELP TO GET THESE IGST REFUND AGAINST EXPORTED WITH PAYMENT OF IGST SINCE JULY'17.
REGARDS,
N K ROY
Reply By Alkesh Jani:
The Reply:
Sir, If refund is with regards to export of goods, please ask your CHA to check for errors through ICEGATE ans also contact the officer for refund at the customs port of export. you will get the information of the status of your refund.
Reply By Gorantla Bhaskar Rao:
The Reply:
Dear sir,
I agree with Shri Alkesh Jani sir. Since you have exported goods, the shipping bill itself is an application for refund. Once you filed GSTR 3B properly, I don't think your refund will be held up. Anyhow please check up with customs .
Reply By Praveen Nair:
T

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amount mis-match
Analysis of data revealed that exporters have quoted different invoice numbers for GST and Customs purposes. Also, IGST paid amount indicated in GSTR 1 is not tallying with IGST paid amount indicated in shipping bill. As the same transaction is being reported under GST Act and under Customs Act, the exporters may take care to ensure the details of invoice, such as Invoice number, IGST paid etc, under GSTR 1 and shipping bill match with each other.
iii) EGM Error
Due to either mismatch in information furnished in Export General Manifest (EGM) vis-å-vis shipping bill or non-filing of EGM in certain cases, the compliance of 'exported out of India' requirement in Rule 96 (2) of Central Goods and Services Tax (CGST) Rules, 2017 remained unfulfilled. It is also noticed that Gateway EGM in case of many ICD's Shipping Bills have been manually filed, due to which the system is unable to match the EGM details. Hence, it is to be ensured that all the shipping

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nth of August, 2017:
GSTN has provided the utility to declare Table 6A in GSTR 1 for exporters to fill in information related to Zero Rated Supplies. Once exporters file Table 6A, it would be possible to sanction refunds for the exports made in August 2017. Thus Public/Trade notices may be issued emphasizing the need to fill Table 6A online by exporters to claim refunds against exports made in August 2017. Exporters have already been provided an option to view their Shipping Bill data online on ICEGATE website, so that they can ensure filing of their Table 6A without any error. All necessary steps may be taken to make exporters aware that the common errors that hindered disbursal of IGST refunds in July are not repeated in subsequent months.
2. The GST council in its 22nd meeting has also approved the GST rate of 0.1% for supplies to merchant exporters and Notification No. 41/2017- Integrated Tax (Rate), Notification No. 40/2017- CGST (Rate) and Notification No. 40/2017 – UTGST (Rate

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Relief for MSME Borrowers registered under Goods and Services Tax (GST)
RBI/2017-18/129 DBR.No.BP.BC.100/21.04.048/2017-18 Dated:- 7-2-2018 Circular
RBI
RBI/2017-18/129
DBR.No.BP.BC.100/21.04.048/2017-18
February 07, 2018
All banks and NBFCs regulated by the Reserve Bank of India
Madam / Dear Sir,
Relief for MSME Borrowers registered under Goods and Services Tax (GST)
Presently, banks and NBFCs in India generally classify a loan account as Non-Performing Asset (NPA) based on 90 day and 120 day delinquency norms, respectively. It has been represented to us that formalisation of business through registration under GST had adversely impacted the cash flows of the smaller entities during the transition phase with consequent diffi

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t was standard as on August 31, 2017.
iv. The amount from the borrower overdue as on September 1, 2017 and payments from the borrower due between September 1, 2017 and January 31, 2018 are paid not later than 180 days from their respective original due dates.
v. A provision of 5% shall be made by the banks/NBFCs against the exposures not classified as NPA in terms of this circular. The provision in respect of the account may be reversed as and when no amount is overdue beyond the 90/1201 day norm, as the case may be.
vi. The additional time is being provided for the purpose of asset classification only and not for income recognition, i.e., if the interest from the borrower is overdue for more than 90/1202 days, the same shall not be reco

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M/s Nahar Poly Film Ltd. Versus CGST, CC & CE, Bhopal
Central Excise
2018 (2) TMI 1398 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 7-2-2018
E/51856/2017-SM – A/50554/2018-SM[BR]
Central Excise
Mr. Ashok Jindal, Member (Judicial)
Shri Z.U. Alvi, Advocate – for the appellant
Shri G.R. Singh, D.R. – for the respondent
ORDER
Per: Ashok Jindal
The appellant is in appeal against the impugned order wherein demand of Rs. 3,92,916/- has been confirmed under Explanation 1 to Rule 6 (1) of Cenvat Credit Rules, 2004 along with penalty.
 2. The facts of the case are that the appellant is manufacturer of poly films. To manufacture poly films, the appellant required plastic granules and certain chemicals in ba

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provisions of Rule 6(1) or explanation thereof are not applicable to the facts of the case. He also took the support of the decision of the Hon'ble Apex Court in the case of CCE Vs. West Coast Industrial Gases Ltd. – 2003 (155) ELT 11 (SC).
4. On the other hand, ld. DR supported the impugned order and submits that the decision of the Hon'ble Apex Court in the case of West Coast Industrial Gases Ltd. (supra) is not applicable to the facts of this case as the explanation to Rule 6(1) has been inserted from 1.3.2015.
5. Heard the paties. Considered the submissions.
6. For better appreciation, Rule 6(1) and explanation thereto is extracted herein below.
(1) The CENVAT credit shall not be allowed on such quantity of input as is used in or i

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are applicable where the assessee is manufacturing dutiable as well as exempted goods. The appellant is not manufacturing these bags or barrels, therefore, Rule 6(1) or explanation thereto is not applicable to the facts of this case. Further, in the case of West Coast Industrial Gases Ltd. (supra), the Hon'ble Apex Court has examined the issue whether these bags or barrels can be treated as waste arising out of process of manufacturing or not. It was held by the Hon'ble Apex Court that the waste of raw material cannot be treated as a result of manufacturing activity and on that said logic, the Hon'ble Apex Court held that as these are not arising out of manufacturing process. Therefore, no provisions of Rule 57F of erstwhile Central Excise

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The Punjab Goods and Services Tax (Second Amendment) Rules, 2018.
G.S.R.9/P.A.5/2017/S.164/Amd.(10)/2018 Dated:- 7-2-2018 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 7th February, 2018
No. G.S.R.9/P.A.5/2017/S.164/Amd.(10)/2018.-In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:-
RULES
1. (1) These rules may be called the Punjab Goods and Services Tax (Second Amendment) Rules, 2018.
(2) Unless otherwise specified, they shall come into force on and with effect from the 29th December, 2017.
2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as t

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ices or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover
Where, –
(A) "Refund amount" means the maximum refund that is admissible;
(B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed

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(4A) or (4B) or both, if any, during the relevant period;
(F) “Relevant period” means the period for which the claim has been filed.
(4A) In the case of supplies received on which the supplier has availed the benefit of notification S.O.86/P.A.5/2017/S.147/2017 dated the 14th 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 or both, shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of notification S.O.88/P.A.5/2017/S.11/2017 dated the 14th November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, 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.”.
5. In the said rules, in rule 9

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f goods or services should not have received supplies on which the supplier has availed the benefit of notification No. S.O.86/P.A.5/2017/S.147/2017 dated the 14thNovember, 2017 or notification No. S.O.88/P.A.5/2017/S.11/2017 dated the 14th November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017.”.
7. In the said rules, for FORM GST REG-10, the following form shall be substituted, namely:-
“Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
Part -A
(i)
Legal name of the person
(ii)
Tax identification number or unique number on the basis of which the entity is identified by the Government of that country
(iii)
Name of the Authorised Signatory
(iv)
Email Address of the Authorised Signatory
(v)
Name of the representative appointed in India, if any
(a) Permane

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FSC
6
Documents Uploaded
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
7
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
I, _ …………………………. hereby declare that I am authorised to sign on behalf of the
Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India.
Signature Place: Name of Authorised Signatory:
Date: Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
1.
Proof of Place of Business of representative in India, if any:

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anned copy of License is issued by origin country
Scanned copy of Clearance certificate issued by Government of India
3
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
4.
Scanned copy of documents regarding appointment as representative in India, if applicable
5.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> to act as an authorised signatory for the business << Name of the Business>> for which appl

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In FORM GST REG-13 of the said rules,-
(a) in PART-B, at serial number 4, for the words, "Address of the entity in State", the words "Address of the entity in respect of which the centralized UIN is sought" shall be substituted; and
(b) under the Instructions, for the words, "Every person required to obtain a unique identity number shall submit the application electronically" the words "Every person required to obtain a unique identity number shall submit the application electronically or otherwise." shall be substituted.
9. Substitution of FORM GSTR-11.- For FORM GSTR-11 of the said rules, the following shall be substituted, namely:-
Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
Year
Tax Period
1.
UIN
2.
Name of the person having UIN
Auto populated
3. Details of inward supplies received
(Amount in Rs. for all Tables)
GSTIN of supplier
Invoice/Debit Note/Credit Note

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y any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.
1. UIN :
2. Name :
3. Address :
4. Tax Period (Quarter) : From
To
5. ARN and date of GSTR11: ARN <……………> Date
6. Amount of Refund Claim:
State
Central Tax
State /UT Tax
Integrated Tax
Cess
Total
7. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
8. Verification
I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or

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Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto 1.5 crore.
S.O. 6/P.A.5/2017/S.148/2018 Dated:- 7-2-2018 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 7th February, 2018
No. S.O. 6/P.A.5/2017/S.148/2018.-In supersession of the Government of Punjab, Department of Excise and Taxation, Notification No. S.O. 90/P.A.5/2017/S.148/2017 dated the 28th November, 2017 and in exercise of the powers conferred by section 148 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab,

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Waiver of the late fee payable for failure to furnish the return in FORM GSTR-4
S.O.7/P.A.5/2017/S.128/2018 Dated:- 7-2-2018 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 7th February, 2018
No. S.O.7/P.A.5/2017/S.128/2018.-In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereafter in this notific

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