Author: admin_gst

Waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-5.
FTX.56/2017/Pt-I/098 Dated:- 21-2-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 21st February, 2018
No.FTX.56/2017/Pt-I/098.- In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this

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Waives the amount of late fee payable by any registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1.
FTX.56/2017/Pt-I/096 Dated:- 21-2-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 21st February, 2018
No.FTX.56/2017/Pt-I/096.- In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017)(hereafter in this notification referred to as “the said Act”), the Governor of Assam, on the recommendation of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the deta

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The Assam Goods and Service Tax (Amendment) Rules, 2018.
FTX.56/2017/Pt-I/094 Dated:- 21-2-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
=============
Document 1
পঞ্জীভুক্ত নম্বৰ – ৭৬৮ /৯৭
অসম
सत्यमेव जयते
Registered No.-768/97
ৰাজপত্ৰ
THE ASSAM GAZETTE
অসাধাৰণ
EXTRAORDINARY
প্রাপ্ত কর্তৃত্বৰ দ্বাৰা প্ৰকাশিত
PUBLISHED BY THE AUTHORITY
নং 78 দিশপুৰ, শুক্রবাৰ, 23 ফেব্ৰুৱাৰী, 2018, 4 ফাগুন, 1939 (শক

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rule 7, in
the Table,
(a) in Sl. No. 1, in column number(3), for the words “one per
cent.”, the words “half per cent. of the turnover in the State or
Union territory” shall be substituted;
(b) in Sl. No. 2, in column number(3), for the words “two and a
half per cent.”, the words “two and a half per cent. of the
turnover in the State or Union territory” shall be substituted;
Assam
Act No.
XXVIII of
2017
498
Amendment
of rule 20.
Amendment
of rule 24.
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
4.
5.
Insertion of 6.
new rule
31A.
(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 or Union territory” shall be
substituted;
In the principal rules, in rule 20, the proviso shall be omitted;
In the principal rules, in rule 24, in sub-rule (4), for the figures, letters
and word “31st December, 2017”, the figures, letters and word
“31st March, 2018”

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ther than the organizing
State;
(b) “lottery authorised
by
State
Governments” means a lottery which
is authorised to be sold in State(s)
other than the organising State also;
and
(c) “Organising State” has the same
meaning as assigned to it in clause (f)
of sub-rule (1) of rule 2 of the
Lotteries (Regulation) Rules, 2010.
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
Amendment
7.
of rule 43.
Amend-
ment of
rule 54.
(3) The value of supply of actionable claim in the
form of chance to win in betting, gambling or
horse racing in a race club shall be 100% of the
face value of the bet or the amount paid into the
totalisator.”;
499
In the principal rules, 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 not

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nd 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 contain the
following details:-
(i) name, address and Goods and Services Tax
Identification Number of the registered person
having the same PAN and same State code as
the Input Service Distributor;
(ii) a consecutive serial number not exceeding
sixteen characters, in one or multiple series,
containing alphabets or numerals or special
characters hyphen or dash and slash
symbolisedas, “-” and “/” respectively, and any
500
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
Insertion of 9.
new rule
55A.
Amendment
of rule 89.
(iii)
(iv)
€
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

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hall be
substituted, namely:-
“(4A) In the case of supplies received on which the supplier has availed
the benefit of the No. 48 (FTX.56/2017/Pt-III/19 dated the 1st
December, 2017) published in the Assam Gazette, Extraordinary,
vide No. 694 dated the 1st December, 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 No. 40 (FTX.56/2017/Pt-III/28 dated
the 1st December, 2017) published in the Assam Gazette,
Extraordinary, vide No.712 dated the 1st December, 2017 or
notification No. 41/2017-Integrated Tax (Rate) dated the 23rd
October, 2017 published in the Gazetteof India, Extraordinary,
Amendment
of rule 96.
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
501
Part II, Section 3, Sub-section (i), vide number G.S.R 1321(E) or
notification No. 78/2017-C

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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”.
(e) after sub-rule (9), the following new sub-rules shall be inserted,
namely:-
“(10) The persons claiming refund of integrated tax paid on exports
of goods or services should not have received supplies on
which the supplier has availed the benefit of the Notification
No. FTX.56/2017/Pt-III/19 dated the 1st December, 2017
published in the Assam Gazette, Extraordinary,vide No. 694
dated the 1

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38,
the following shall be substituted, namely:-
“Information 138. (1) Every registered person who causes movement
of goods of consignment value exceeding fifty
thousand rupees-
to be
furnished
prior to
commencement
of
movement of
goods and
generation of
e-way bill.
(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 transpor

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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-
(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
503
504
THE ASSAM GAZET

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o the place
of business of the transporter for further
transportation, the supplier or the recipient, or as
the case maybe, the transporter may not furnish the
details of conveyance in Part B of FORM GST
EWB-01.
Explanation 1.- For the purposes of this sub-rule,
where the goods are supplied by an unregistered
supplier to a recipient who is registered, the
movement shall be said to be caused by such
recipient if the recipient is known at the time of
commencement of the movement of goods.
Explanation 2. The e-way bill shall not be valid
for movement of goods by road 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
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
made available to the supplier, the recipient and
the transporter on

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nveyance 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.
505
506
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
(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, th

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tails furnished in the e-
way bill, the e-way bill may be cancelled
electronically on the common portalwithin 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
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
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:-
507
Table
SI.
Distance
Validity
No.
period
(1)
(2)
(3)
1.
Upto 100 km.
One day
2.
For every 100 km. One
or part thereof additional
thereafter
day:
Provided that the Commissioner may, by
notification,

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been
furnished by the supplier or the transporter,
508
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
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 goods being transported are specified
in Annexure;
(b) where the goods are being transported by a non-
motorised conveyance;

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here 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.
Sl.
No.
ANNEXURE
[(See rule 138 (14)]
Description of Goods
509
(1)
(2)
1.
Liquefied petroleum gas for
supply to household and non
domestic exempted category
(NDEC) customers
2. Kerosene oil sold under PDS
3. Postal baggage transported by
Department of Posts
4. Natural or cultured pearls and
precious or semi-precious stones;
precious metals and metals clad
with precious metal (Chapter 71)
5. 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)”;
13. In the principal rules, with effect from 1st February, 2018, in rule 138A,
in sub-rule (5), for the words “Notwithstanding anything contained”, the
words “Notwithstanding anything con

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ITC)
(Amount in Rs.)
Sl.
No.
Invoice details
Goods/
Services
(G/S)
Shipping bill/ Bill of
export
EGM
BRC/
Details
FIRC
No.
Date
Value
Port code No. Date
Ref Date No. Date
No.
1
2
3
4
5
6
7
8
9 10 11 12
▬▬
(b) after Statement 3A, the following new Statement shall be inserted,
namely:-
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
“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)
511
(Amount in Rs.)
Shipping Integrated Tax Cess Integrated Integrated
tax and
tax and
Net
Integrated
GSTIN
of
Invoice details
bill/ Bill
recipient
of export/
Endorsed
cess
involved
cess
involved
tax and
cess
invoice
by SEZ
in debit
note, if
in credit
(8+9+10-
note, if
11)
any
any
No. Date Value No. Date Taxable Amt.
Value
1 2 3 4 5 6 7 8 9 10 11 12
Substitution 16.
of FORM
GST EWB-
01
In the principal Rules, with effect from 1st Febru

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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 shall be chosen from one of the following:-
Code
1
Description
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
10
Others
Substitution
of FORM
GST EWB-
17.
70
02
In the principal Rules, with effect from the 1st February, 2018, for
FORM GST EWB-02, the following form shall be substituted, namely:-
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
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
513
in FORM
Amendment 18. In the principal Rules, with effect from 1st February, 2018, in FORM
GST EWB-03, for the letters “UT”, at both places where they occur, the
words “Union terri

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Mr. R.K. Jain Versus CPIO, Goods & Services Tax Network, New Delhi
GST
2018 (8) TMI 1070 – CENTRAL INFORMATION COMMISSION – 2018 (15) G. S. T. L. 399 (CIC)
CENTRAL INFORMATION COMMISSION – Commission
Dated:- 21-2-2018
Appeal No. :-CIC/DOREV/A/2017/167279-BJ
GST
Mr. Bimal Julka, Information Commissioner
For The Appellant : Mr. R. K. Jain
For The Respondent : Mr. M. Shadaab, AVP-Legal
ORDER
FACTS:
The Appellant vide his RTI application sought information on 03 points and its sub points regarding the certified copies of the note sheets of the file mentioned in the RTI application for the period from 01.01.2013 till the date of providing the information, the name of the officers with designations who were responsible for making the voluntary disclosure u/s 4 of the RTI Act,2005 from 01.09.2009, till the date of providing information, the details of the action taken against them for violation of Section 4 of the Act, the list of the said files and issues related

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en finalized, the detailed norms including delegation of powers for discharge of GSTN functions was under preparation, the rules/regulations and manual etc. to be used by its employees for discharging their functions was also under preparation, the annual statement of accounts and balance sheet was available till the period 2013-2014 only and that it was reflected that on completion of manual, rules and regulations, recruitment etc., an arrangement shall be put in place with the consultation of all the stake holders of the Company including tax payers. The attention of the Commission was drawn to the alarming and pathetic state of affairs of the GSTN which was meant to serve the public at large. Admitting the formative stages of the construction and formulation of GSTN, the Respondent stated that they were making best of their efforts to streamline their processes and procedures to put in place a robust, scientific and state of Art network for the benefit of the users. During the heari

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urt of India v. Commodore Lokesh K. Batra & Ors LPA 24/2015 & CM No. 965/2015 held as under:-
“15. On a combined reading of Section 4(1)(a) and Section 2(i), it appears to us that the requirement is only to maintain the records in a manner which facilitates the right to information under the Act. As already noticed above, 'right to information' under Section 2(j) means only the right to information which is held by any public authority. We do not find any other provision under the Act under which a direction can be issued to the public authority to collate the information in the manner in which is sought by the applicant”.
A reference was drawn to the Hon'ble Supreme Court observation in CBSE v. Aditya Bandopadhyay & Ors.(supra), wherein it has been held: “35. At this juncture, it is necessary to clear some misconceptions about the RTI Act. The RTI Act provides access to all information that is available and existing. This is clear from a combined reading of Section 3 and the defi

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ublic offices comply with proactive disclosure norms. Section 4(2) of the RTI Act mandates every public authority to provide as much information suo-motu to the public at regular intervals through various means of communications, including the Internet, so that the public need not resort to the use of RTI Act.
In this context, the Commission referred to the decision of the Hon'ble Delhi High Court ruling in WP (C) 12714/2009 Delhi Development Authority v. Central Information Commission and Another (delivered on: 21.05.2010), wherein it was held as under:
“16.It also provides that the information should be easily accessible and to the extent possible should be in electronic format with the Central Public Information Officer or the State Public Information Officer, as the case may be. The word disseminate has also been defined in the explanation to mean – making the information known or communicating the information to the public through notice boards, newspapers, public announcements

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tizenry and transparency of information have been spelled out as vital to democracy and to contain corruption and to hold Governments and their instrumentalities accountable to the governed. The said legislation is undoubtedly one of the most significant enactments of independent India and a landmark in governance. The spirit of the legislation is further evident from various provisions thereof which require public authorities to:
A. Publish inter alia:
i) the procedure followed in the decision making process;
ii) the norms for the discharge of its functions;
iii) rules, regulations, instructions manuals and records used by its employees in discharging of its functions;
iv) the manner and execution of subsidy programmes including the amounts allocated and the details of beneficiaries of such programmes;
v) the particulars of recipients of concessions, permits or authorizations granted. [see Section 4(1) (b), (iii), (iv), (v); (xii) & (xiii)].
B. Suo moto provide to

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is an Act to provide for setting out the practical regime of right to information for citizens to secure access to information under the control of public authorities, in order to promote transparency and accountability in the working of every public authority. The preamble of the RTI Act itself refers to this aspect and the constitutional principles enshrined in several articles of the Constitution. It is very clearly postulated that democracy requires an informed citizenry and transparency of information which are vital to its functioning and also to contain corruption and to hold the Governments and their instrumentalities accountable to the governed. The revelation of information in actual practice is likely to conflict with other public interests including efficient operations of the Governments, optimum use of limited fiscal resources and the preservation of confidentiality of sensitive information. Therefore, the RTI Act seeks to harmonize these conflicting interests while prese

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against decision of Information Officer and the First Appellate Authority; c) empowered under Section 19(8) to, while deciding such appeals, to require any public authority to take such steps as may be necessary for compliance of provisions of the Act; and, d) and is to, under Section 25 of the Act prepare annual report on the implementation of the provisions of the Act. The CIC thus, besides the adjudicatory role also has a supervisory role in the implementation of the Act.”
Therefore, keeping in view the supervisory powers of the Commission u/s 25(4) of the RTI Act, 2005, the Commission advises the Respondent to suo motu disclose the information sought by the Complainant in compliance with Section-4 of the RTI Act, 2005 to ensure transparency, objectivity and accountability in the functioning of the Public Authority.
DECISION
Keeping in view the facts of the case and the submissions made by both the parties, it is evident that a sketchy information as available on its website ha

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Joint Development Agreement of Land
Query (Issue) Started By: – UpendraKumar Diwan Dated:- 20-2-2018 Last Reply Date:- 21-2-2018 Goods and Services Tax – GST
Got 1 Reply
GST
GST and Capital gain Tax in Joint Dev.Agreement on the share of land owner
I had 1500 SQM land,did JDA 2013 with builder in 35% and 65%.The guideline value of land in 2001-02 was 1200/- per SQM.Now the duplexes are ready for possession of my 35% share i.e.the 3 duplex (constructed area of 108.82,120.7,110.5=340.02 SQM)in lue of the whole land.The guideline value are land=22000/- per SQM and RCC roof house is 32000/-per SQM.Can any body tell me :1.How much GST to be given to builder by me (Land owner)
2.How much capital gain Tax is to be paid to IT Deptt

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GST on Advance received from Customer
Query (Issue) Started By: – raja raja Dated:- 20-2-2018 Last Reply Date:- 8-3-2018 Goods and Services Tax – GST
Got 9 Replies
GST
Our company received advance against services
Advanced received 9,80,000/-
Tds 2% recovered 20,000/-
Above case we have to pay gst on 9,80,0000(980000*18/118=149492) or 10,00,000( 1000000*18/118=152543)
Please advice me
Thanks in advance
Reply By Ganeshan Kalyani:
The Reply:
on ₹ 10 lacs.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
GST is to be leviable on ₹ 10,00,000/-
Reply By Ravikumar muthusamy:
The Reply:
is GST payable on advance also?
Reply By Ganeshan Kalyani:
The Reply:
on service yes
on goods – no.
Reply By Ravikumar muthus

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t, 2017 as applicable to SGST, UTGST & IGST Act, 2017, receipt of Advance payment, attracts Tax, at appropriate rate, the hands of the Supplier (Forward Charge) or Recipient (Reverse Charge) of Goods or Services or both.
Notification No. 66/2017-Central Tax dtd. 15.11.2017 for the time being has kept the GST applicability on Advance at Abeyance on Supply of Goods & Services upto 31.03.2018 and accordingly, when Advance Payment is received by the Supplier of Services (where tax is payable under Forward charge) or such Advance Payment is made by the Recipient of Services (where tax is payable under Reverse Charge), Advance payment would Not attract Tax under GST Law, in respect of Supply of Goods or Services.
Reply By rajkumar shukla:
The R

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Section 3(5) of TNGST 1959 Act: Tax Concessions to Promote Industrial Growth Should Be Interpreted Liberally.
Case-Laws
VAT and Sales Tax
TNGST 1959 – Section 3(5) of the Act is a beneficial provision. It provides for concession in tax to encourage industrial activity. It is well settled principle that a taxing provision, granting concessional and incentives for promoting growth and development, should be construed liberally – HC
TMI Updates – Highlights, quick notes, marquee, annot

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M/s Global Agency Versus The General Manager South Western Railway Gm Office, The Divisional Railway Manager Bangalore Division, The Divisional Environment & House Keeping Manager, The Senior Divisional Finance Manager Bangalore Division, The Director General Goods And Services Tax
GST
2018 (3) TMI 389 – KARNATAKA HIGH COURT – 2018 (17) G. S. T. L. 197 (Kar.)
KARNATAKA HIGH COURT – HC
Dated:- 20-2-2018
W. P. No. 48552/2017(T-RES)
GST
Vineet Kothari, J.
Mr. Mahanthesha, Adv. for Petitioner (ABSENT)
ORDER
The office objections are over-ruled. None present for the petitioner.
Perused the record.
2. This writ petition has been filed by the petitioner-assessee M/s.Global  Agency  with  the following pray

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Waives the amount of late fee of the details of outward supplies for any month/quarter in FORM GSTR-1.
S.O. No. 10-04/2018-State Tax Dated:- 20-2-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT

Notification
20th February, 2018
Notification No. 04/2018-State Tax
S.O. No. 10 Dated – 20th February, 2018 In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this

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Waives the amount of late fee payable the return in FORM GSTR-5 of twenty-five rupees for every day.
S.O. No. 11-05/2018-State Tax Dated:- 20-2-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT

Notification
20th February, 2018
Notification No. 05/2018-State Tax
S.O. No. 11 Dated – 20th February, 2018 In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this n

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Waives the amount of late fee payable the return in FORM GSTR-5A.
S.O. No. 12-06/2018-State Tax Dated:- 20-2-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT

Notification
20th February, 2018
Notification No. 06/2018-State Tax
S.O. No. 12 Dated – 20th February, 2018 In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said

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Waives the amount of late fee payable the return in FORM GSTR-6.
S.O. No. 13-07/2018-State Tax Dated:- 20-2-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT

Notification
20th February, 2018
Notification No. 07/2018-State Tax
S.O. No. 13 Dated – 20th February, 2018 In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said

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Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6.
S.O. No. 14-08/2018-State Tax Dated:- 20-2-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT

Notification
20th February, 2018
Notification No. 08/2018-State Tax
S.O. No. 14 Dated – 20th February, 2018 In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 20

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M/s. Bhagwati Products Ltd. Versus Commissioner of GST, Customs, Central Excise, Dehradun
Customs
2018 (3) TMI 1440 – CESTAT NEW DELHI – 2018 (363) E.L.T. 905 (Tri. – Del.)
CESTAT NEW DELHI – AT
Dated:- 20-2-2018
Customs Appeal No.50040 of 2018 – A/50836/2018
Customs
Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical)
Shri Amit Jain, Ms. Nupur Maheshwari, Advocates for the Appellants
Shri R K Majhi, AR for the Respondent
ORDER
Per: (Dr.) Satish Chandra
The present appeal has been filed by the appellant against Order-in-Original No.66/2017 dated 04.10.2017.
2. Brief facts of the case are that during the period under consideration (2012 to October, 2015), the appellant was engaged in th

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Nupur Maheshwari, learned advocates for the appellant and Shri R K Majhi, learned DR for the Revenue.
4. Shri Amit Jain, learned advocate submits that the goods which were found defective, against the same, appellant has imported another set of parts on duty payment. He submits that goods were properly utilized but found defective on testing. To support his proposition, he relied on the decision of Ericsson India Pvt. Ltd. Vs. CCE & ST, Jaipur [2015-TIOL-3001-CESTAT-DEL] which was affirmed by Hon'ble Rajasthan High Court as reported in [2017(356) ELT 486 (Raj)]. He also relied on the decision of Hon'ble Allahabad High Court in the case of Jhunjhunwala Vanaspati Ltd. Vs. CCE Allahabad [2015 (323) ELT 681 (All)].
5. In the said cases, it

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xported.
7. After hearing both the sides, it appears that these components have not been used for manufacture of the finished goods and hence, as per Rule 8 of the 1996 Rules, the demand was raised by the department. The goods were initially consumed and after assembly, tested and found defective, When the goods were not of the quality that can be re-exported so that it gets out of production. There was no provision under which the appellant can claim the benefit. When it is so, we do not find any justification to interfere in the impugned order. Same is sustained along with the reasons mentioned therein.
8. In the result, appeal filed by the appellant is dismissed.
(Dictated and pronounced in the open Court)
Case laws, Decisions, Ju

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Commissioner of GST, Mumbai Central Versus Everstone Capital Advisors Pvt. Ltd.
Service Tax
2018 (4) TMI 25 – CESTAT MUMBAI – 2018 (12) G. S. T. L. 328 (Tri. – Mumbai)
CESTAT MUMBAI – AT
Dated:- 20-2-2018
ST/S/93019/17, ST/87600/17 – A/85324/2018
Service Tax
Mr. Ramesh Nair, Member (Judicial)
Shri D. Shinde, Assistant Commissioner (AR) – for Appellant
Shri Abhijeet Saha, Advocate – for Respondent
ORDER
Revenue filed this appeal against the order of the Commissioner (Appeals). The issue involved in the present case is:
(i) Whether the period of one year for filing the refund should be taken from the date of receipt of foreign exchange i.e. date of FIRC or from the date of invoice;
(ii) Whether the remittance receiv

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the export of service.
3. Shri Abhijeet Saha, learned counsel appearing on behalf of the respondent, submits that as regards the relevant date for filing appeal under the service tax provision, supply of service is qualified for export on the condition that the provider of service receive the remittance in convertible foreign exchange. Therefore, the date of receipt of foreign exchange or date of FIRC should be the relevant date and the appellant has filed the refund claim on 29.6.2014 as against the FIRC date i.e. 7.7.2014 and 11.7.2014. Therefore, the refund is in time. As regards the receipt of service charges in Indian rupees, he submits that the payment was received through HSBC Bank. In case of even Indian rupees received through fo

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Commissioner of Central Tax, Bangaluru South GST, Commissionerate Versus Aryaka Network India Pvt Ltd
Service Tax
2018 (4) TMI 479 – CESTAT BANGALORE – TMI
CESTAT BANGALORE – AT
Dated:- 20-2-2018
ST/COD/20440/2017 in ST/ 21327/2017-SM in ST/21327/2017-SM – 20303/2018
Service Tax
MR. SS GARG, JUDICIAL MEMBER
Shri N. Jagadish, Superintendent(AR), For the Appellant
Shri Shivakumar, Advocate, For the Respondent
Per: S.S GARG
The present appeal has been filed by the Revenue along with COD application. For the reasons stated in the COD application, I condone the delay of 46 days in filing the appeal. After condoning the delay, I proceed to decide the appeal itself on merit with the consent of both the parties as the issue involved in the present appeal lies in a narrow compass.
2. The present appeal has been filed by the Revenue against the impugned order dt. 13/03/2017 passed by the Commissioner(Appeals).
3. Briefly the facts of the case are that the responde

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the learned counsel for the assessee submitted that the issue involved in the present case stands settled by the recent judgment of the Larger Bench of the Tribunal wherein it has been held that the relevant date for the purpose of Section 1 1B would be the last day of the quarter in which the FIRCs are received in case of export of service.
6. After considering the submissions of both the parties and perusal of material on record, I am of the view that the Larger Bench decision of the Tribunal in the case of CCE&CST, Bangalore Vs. Span Infotech (India) Pvt Ltd. [Interim Order No,4/2018 dt. 09/02/2018], wherein it has been held as under: –
11. The definition of relevant date in Section 11B does not specifically cover the case of export of services Hence, it is necessary to interpret the provisions constructively so as to give it meaning such that the objective of the provisions; i.e. to grant refund of unutilized CENVAT credit, is facilitated. By reference to the Service Tax Rules,

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7/2012, w.e.f. 01/03/2016. Essentially after this amendment the relevant date is to be considered as the date of receipt of foreign exchange, While this proposition appears attractive, we are also persuaded to keep in view the observations of the Hon'ble Supreme Court in the case of Vatika Township (supra), in which the Constitutional Bench has laid down the guideline that any beneficial amendment to the statute may be given benefit retrospectively but any provision imposing burden or liability on the public can be viewed only prospectively. Keeping in view the observations of the Apex Court, we conclude that in respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in which the FIRC is received, in cases where the refund claims are filed on a quarterly basis.
6 Therefore by following the ratio of the Larger Bench decision, I dispose of the present a

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CGST & Central Excise Mumbai Central Versus M/s. FIL Research (India) Private Ltd.
Service Tax
2018 (4) TMI 665 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 20-2-2018
ST/87596/2017 – A/85458/2018
Service Tax
Shri Ramesh Nair, Member (Judicial)
Shri Dilip Shinde, Asstt. Commr. (A. R.) for Revenue
Shri Abhijeet Saha, Advocate for respondent
The issue involved in the present cases is whether for the purpose of refund claim under Rule 5 and Notification issued thereunde

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National Chemical And Dyes Company Versus Union of India
GST
2018 (4) TMI 1075 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 20-2-2018
Writ Tax No. – 200 of 2018
GST
BHARATI SAPRU AND NEERAJ TIWARI, JJ.
Counsel For Petitioner: Shri Rishi Raj Kapoor, Advocate
Counsel For Respondent: Shri B.K. Singh Raghuvanshi
JUDGEMENT
Heard Sri R.R. Kapoor, learned counsel for the petitioner, Shri S.K. Om, learned counsel for the respondents-Union of India.
The petitioner seeks a writ of mandamus directing the GST council respondent no.2 to make recommendations to the State Government to extend the time period for filing of GST Tran-1 in the case of the petitioner because his application was not entertained on th

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Commissioner CGST, Mumbai Central Excise Versus Morgan Stanley Investment Management
Service Tax
2018 (5) TMI 400 – CESTAT MUMBAI – 2018 (363) E.L.T. 1158 (Tri. – Mumbai), [2019] 71 G S.T.R. 217 (CESTAT – Mum)
CESTAT MUMBAI – AT
Dated:- 20-2-2018
ST/87882/2017 – A/85850/2018
Service Tax
Shri Ramesh Nair, Member (Judicial)
Shri Atul Sharma, Asstt.Commr. (A.R.) for Appellant
Shri Prasad Paranjape, Advocate for respondent
The Revenue has filed the present appeal raising the following three questions of law:
(a)Whether the 'relevant date' for the purpose of deciding whether refund claim under Rule 5 of Cenvat Credit Rules, 2004 is barred by limitation should be reckoned from the date of receipt of foreign exchange as held by the Commissioner (Appeals) or it should be considered from the date of export of service or raising of invoices, as being contended by the Revenue in this appeal;
(b)Whether the Commissioner (Appeals) is right in holding that the eligible

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s allowed the refund of the respondent.
3. Shri Atul Sharma, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the grounds of appeal.
4. Shri Prasad Paranjape the Ld. Counsel appearing on behalf of the respondent submits that as regard limitation in the case of respondent's own group-entities in Appeal No. ST/87435/2017 this Tribunal vide order No. A/85150-85151/2018 held that the computation of limitation in respect of filing the refund claim should be reckoned from the date of receipt of foreign exchange and not from the date of invoices or from the date of export of service, therefore this issue is already settled.
5. As regard the computation of eligible refund. He submits that the refund is to be computed as per the formula provided in Rule 5 of Cenvat Credit Rules,2004. The notification issued under the said Rule namely Notification No. 27/2012-CE(NT) provided at para 2 (g) stipulates that the refund amount shall not be more than the cenvat credit

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sed to consider only that amount of cenvat credit availed during the relevant period after deduction of the amount used for payment of service tax on domestic service tax liability which is contrary to the clear provision under Rule 5 read with notification issued thereunder. Therefore the Commissioner (Appeals) has rightly held in favour of the respondent which deserves to be sustained.
6. As regard the eligibility of certain input services he submits that the Commissioner (Appeals) has rightly examined the eligibility of all the services before him based on the submission made before him in the grounds of appeal and hence allowed the claim of the respondent. He further submits that Revenue has never objected the availment of cenvat credit as no show cause notice was issued for denial of the credit. The issue of inadmissibility of the input service was raised at the stage of sanctioning of the refund claim. Therefore in view of the settled position in law without specific adjudicatio

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Tribunal in their own case passed the following order:
“4. We have carefully considered the submissions made by both sides and perused the records. We find that in both the cases, the period involved is after 1.7.2012. Prior to 1.7.2012, the definition of export of service under Rule 5 was as under: –
“export service” means the service which is provided as per provision of Export of Service Rules, 2005 whether the payment is received or not.
However, from 1.7.2012, the aforesaid definition of “export service” under Rule 5 was amended. The amended definition reads as under: –
“export service” means the service which is provided as per Rule 6A of the Service Tax Rules, 1994.
Since all the relevant claims are pertaining to the period after 1.7.2012 only the amended definition of export service is applicable. Rule 6A of Service Tax Rules, 1994 are read as under: –
RULE [6A. Export of services. – (1) The provision of any service provided or agreed to be provided shall be treat

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ove Rule 6A, it can be seen that as per sub-rule (1) clause (e), the payment for such service should be received by the provider of service in convertible foreign exchange. Therefore, unless and until the payment consideration in convertible foreign exchange against the export of service is received, the export of service is not complete. Accordingly, the relevant date of one year for filing of refund claim should be reckoned from the date of receipt of convertible foreign exchange. Since the department in appeal has raised only the issue of time limit for filing the refund claim, we are not going into any other issue.
5. Accordingly, the impugned order is upheld and Revenue's appeals are dismissed.”
8. In view of the above judgements of this Tribunal in the appellant's own group entities case, I hold that refund cannot be denied on the ground of limitation. As regard the issue that whether the proposal of the Revenue to reduce the cenvat credit utilize for payment of service tax on

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e amount lying in balance at the end of the quarter or at the time of filing of the refund whichever is less. As per the fact narrated by the Ld. Counsel the refund claim amount is lesser, both the amount and cenvat credit balance at the end of the quarter as well as cenvat credit balance at the time of filing the refund and therefore the condition envisaged under clause (g) of para 2 of the notification is scrupulously complied with. It is also observed that in formula given under Rule 5 is relevant which is reproduced below:
“5. Refund of CENVAT Credit. – (1)A manufacturer who clears a final product or an intermediate product for export without payment of duty under bond or letter of undertaking, or a service provider who provides an output service which is exported without payment of service tax, shall be allowed refund of CENVAT credit as determined by the following formula subject to procedure, safeguards, conditions and limitations, as may be specified by the Board by notificati

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export services whose provision has been completed for which payment had been received in advance in any period prior to the relevant period – advances received for export services for which the provision of service has not been completed during the relevant period;
(E) “Total turnover” means sum total of the value of –
(a) all excisable goods cleared during the relevant period including exempted goods, dutiable goods and excisable goods exported;
(b) export turnover of services determined in terms of clause (D) of sub-rule (1) above and the value of all other services, during the relevant period; and
(c) all inputs removed as such under sub-rule (5) of rule 3 against an invoice, during the period for which the claim is filed.”
From the above formula, and definition of net cenvat credit, it is clear that only cenvat credit availed on the inputs and inputs services by the manufacturer or the output service provider should be taken as 'net Cenvat credit'. The only amount which

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re the refund claim cannot be rejected on the ground of admissibility of the input service at the stage of processing of refund claim. This was held by the Tribunal in the following cases :
(i) Commissioner of Service Tax, Delhi v. Convergys India Pvt. Ltd. – 2009 (16) S.T.R. 198 (Tri.-Del.)
(ii) Morgan Stanley Advantage Services Ltd. Versus Commr. Of S.T., Mumbai-II 2015 (37) S.T.R. 639 (Tri. – Mumbai)
Thus, the adjudicating authority was supposed to first decide the issue of admissibility of the input service by way of issue of show cause notice and carry out adjudication thereof then only the refund could have been rejected on this point. But in the facts of the present case without carrying out any adjudication process straight away refund was rejected which is incorrect and illegal. Therefore on this count itself, the Revenue's appeal on the issue of admissibility of the input service does not sustain. As per my above discussion, the appeal of the Revenue is not maintainabl

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FAQs related to IGST Refund
PUBLIC NOTICE No. 28/2018 Dated:- 20-2-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT-II)
NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI – 400001.
F. No. S/26-Misc-54 /2017 DBK
Date: 20.02.2018
PUBLIC NOTICE No. 28/2018
Sub: FAQs related to IGST Refund.
The Government has considered various representations and data related to issues arising from the IGST claims filing and disbursals.
2. In order to bring clarity regarding the same am

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gst rate applicability on development of apartments
Query (Issue) Started By: – RameshBabu Kari Dated:- 19-2-2018 Last Reply Date:- 21-2-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
In case of real estate, land owner gives development rights to the developer/builder to develop the land owned by the landowner. The built up area of the complex/apartment shall be shared by the land owner and the builder upon an agreed ratio. In such case, What would be the gst rate applicable on the share of landowner as well as on direct sale of builder to others ? In this case, what would be the eligibility of ITC on the purchases of materials for construction to the builder ? What are the gst applicability in joint develop

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Why is the successful roll-out of the e-way bill necessary?
By: – Priya Sharma
Goods and Services Tax – GST
Dated:- 19-2-2018

Since the Goods and Services Tax has been implemented in India, it has been undergoing various changes and maintenance as per the needs and requirements of the taxpayers of the nation. The GST Council brought to everyone's notice the information about the e-way billing system in India. The government made up the decision to launch and implement the system with full effect in the month of April 2018. But it happened early from the expected date and the whole act came as a shock to most of the businesses throughout the nation.
What actually the e-way bill promises?
As proposed by the government, the e

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ss. Same is the case with the e-way billing system. All the data is kept on a centralized platform for the access of the concerned authorities and public as well.
* The GST e-way billing system is built around a structure that compliments the idea of digitalizing the nation and is a way ahead in the future. It is an easy-to-use process with a simplicity that does not take much of an input. The old-fashioned errors and delays in the transportation of the goods can be studied and eliminated with the help of the data generated by the GST e-way billing method.
The mandatory changes that the government has been bringing in the India GST bill details has proved to be beneficial for all making the taxation process even much easier. The trail ru

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, the system, besides flaunting its promising and reliable side, couldn't perform to prove so. It turned out to be the biggest blunder of the GST Council so far.
Now that the e-way billing system faces a temporary technology backlash, the people who already started to comply with the new rule are now swamped into uncertainty. Although the government will make the process come back in the form in no time by removing the glitches of the process, the assurance of the fact that there would be no more upcoming glitch in the system is feeble. But one point that is crystal clear is that the not even a single counteraction of the process is intended. Everything is a result of the technology that, one way or the other, comes with a glitch.
Summary

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M/s Deepak Galvanising And Engineering Industries Pvt. Ltd., Versus Commissioner of Central Tax, Secunderabad – GST
Central Excise
2018 (5) TMI 601 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 19-2-2018
E/1544 & 1545/2011 – A/30469-30470/2018
Central Excise
MR. M.V. RAVINDRAN, MEMBER (JUDICIAL) AND MR. C.J. MATHEW, MEMBER (TECHNICAL)
Shri M. V Sridhar, Advocate for the Appellant.
Shri Bhagat Deepak, (AR) for the Respondent.
[Order per: M.V. Ravindran]
These appeals are filed against the Order-in-Original No. 02/2011-CE-HYD-III Adjn. Commr dated 11.03.2011.
2. The relevant facts that arise for consideration, after filtering out of unnecessary details are the main appellant herein had availed CENVAT credit of Central Excise duty paid on various goods purchased from first stage registered dealers. During the period 2007 to 2008 on verification of the records by the DGEI officers, it was noticed that the description mentioned in the original duty pay

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nly if they conform to the specifications mentioned in the related purchase orders. It is the submission that if the materials do not conform to the specifications they are returned back. It is the submission that for the goods received from registered dealer, the documents are excise invoice of a registered dealer, delivery challan of registered dealer and commercial invoice (tax invoice). It is his submission that they ensure that the documents on which credit is availed contains all the information as prescribed in sub rule 2 of rule 9 of the CENVAT Credit Rules read with Rule 11 of Central Excise Rules. He would then takes through a specific example in respect of supplies made by one of the dealers M/s HST Steels Pvt. Ltd. He would submit that the documents indicate clearly the description of the goods and correlation is made with the order number/ delivery challan and first stage dealer invoices. He would submit that as the recipient of duty paid goods, they are not required to go

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objections were raised by the audit section and draws our attention to the various audits conducted at the premises; the said submissions were made before the Adjudicating Authority but it was not considered in it is correct perspective.
4. Learned Departmental Representative reiterates the findings of the lower authorities and supports the order.
5. On careful consideration of the submissions made, we find that the facts are not much in dispute. It is the case of the Revenue that the main appellant had availed CENVAT credit wrongly as they are able to explain as to why and how the description of the goods actually received do not tally with the cenvatable invoice issued by manufacturer of the goods and the statements given by the dealers leads to irresistable conclusion is that the goods received are not supported by cenvatable invoices issued by manufacturer of said goods.
 6. As we find on perusal of the documents produced by the appellant's counsel as to the receipt of the

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he impugned order needs to be set aside.
7. As regards the limitation, we find that the Adjudicating Authority in the impugned order in paragraph No. 35 has recorded that even if the records are audited, audit party will confine its findings to the cenvatable invoice and would not go into the documents like inward register and delivery challan and the audit party presumed that CENVAT invoice would tally with the physical description of the goods. Suffice to say that these findings are not in consonance with the law as laid down by the Hon'ble High Court of Karnataka in the case of Commissioner of Central Excise, Bangalore-I Vs. MTR Foods Ltd., [2012 (282) ELT 196] and followed by Trans Engineers India Pvt. Ltd., [2015 (40) STR 490 (Tri. – Mum)], we hold the question of limitation has to be held in favour of the main appellant herein. In view of the foregoing, we find appeal is acceptable on merits as well as on limitation, accordingly, we hold that the demands raised on the main appel

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In Re: M/s Shreenath Polyplast Pvt. Ltd.
GST
2018 (5) TMI 809 – AUTHORITY FOR ADVANCE RULINGS GUJARAT – 2018 (13) G. S. T. L. 247 (A. A. R. – GST), [2018] 2 GSTL (AAR) 92 (AAR)
AUTHORITY FOR ADVANCE RULINGS GUJARAT – AAR
Dated:- 19-2-2018
GUJ/GAAR/R/2018/3
GST
R.B. MANKODI AND G.C. JAIN MEMBER
Present for the applicant: Shri Bhavesh S. Lakhani
The applicant, M/s. Shreenath Polyplast Pvt. Ltd. has raised the following questions for advance ruling –
“Whether an amount charged as interest on transaction based short term loan given by the Del Credere Agent (DCA) to buyers of material is exempt from tax in terms of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (Serial Number 27)?
2.1 The applicant has submitted in the application for Advance Ruling that they are Del Credere Agent (herein after referred to as “DCA”) appointed by the supplier of goods (herein after referred to as “principal”) and has dual role, the first role is to promote the sale

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ice declared by the principal from time to time by charging applicable GST on the invoice. On the due date, the customer pays to principal directly for the material supplied to them. In case of any delay in payment from the customer, principal charges interest along with GST.
2.3 The applicant reiterated that the role of the DCA is limited to order booking and guaranteeing payment. Supply of material is directly by the principal to the customer. Any delay in supply or any quality issue, it is principal who directly compensates the customer. DCA does not buy, store or sale any material of principal to any customer and therefore there is no transaction of any purchase or sale of goods in his books.
2.4 It is submitted that in the entire transaction, the maximum interaction buyer of the material has with DCA. Due to this, on some occasions, when the buyer is not in a position to pay to principal on the due date, he approaches DCA to extend short term loan and the loan is extended by the

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ts the un-interrupted supplies.
2.6 In respect of above commercial practice, the aforesaid question has been raised for advance ruling.
3.1 The applicant submitted that the amount charged by DCA as interest from the buyer of the materials is not liable to tax in terms of Sr. No. 27 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.
3.2 The applicant further submitted that DCA is giving the loan to the buyer and charging the interest thereon from them and accordingly it will be covered under item at serial number 27 of the table attached to the impugned Notification and therefore, no tax would become payable on the amount charged as interest.
3.3 The applicant referred to Section 15(2)(d) of the Central Goods and Services Tax Act, 2017 (herein after referred to as the 'CGST Act, 2017) and submitted that the said provision does not apply to the facts of the present matter. They submitted that in the present case, in the commercial practice as explained earlier, DCA

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e time of personal hearing.
6. The issue involved is whether an amount charged as interest on transaction based short term loan given by the applicant, working as Del Credere Agent (DCA), to buyers of material, is exempt from Goods and Services Tax in terms of Sl. No. 27 of the table to Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, or otherwise.
7. In the case of transaction of supply of goods through DCA, the principal supplies the goods to and receives payment from the customers. In case of failure of customer to make payment, the DCA makes payment to the principal. The DCA gets the commission from principal. It is submitted by the applicant that when the buyer is not in a position to pay to principal on the due date, he approaches the DCA, who extends short term loan by making payment to the principal on behalf of the customer and the loan is repaid to DCA by the customer along with agreed interest. It is also submitted that sometimes, customer does not make paymen

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ue of supply shall include –
(a) & (c)**           **           **
(d) interest or late fee or penalty for delayed payment of any consideration for any supply; and
(e) **     **           **”
9.2 We find that the interest received by the applicant is consideration towards loan extended to the customers and such interest is not towards the payment of consideration for supply of goods by the principal to the customers, which, as we have already observed, is a separate transaction.
10.1 Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended, provides exemption to supply of various services, as specified in column (3) of the table to the said Notification. Sl. No. 27 of the table to the said Notification provides as follows:-
TABLE
Sl. No.
Chapter, Section, Heading, Group or Service Code (Tariff)
Description of Serv

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Advisory on rectification of errors for credit of IGST Refund
12/2018 Dated:- 19-2-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT & ADMN)
AIR CARGO COMPLEX, NSCBI AIRPORT, KOLKATA: 700 052.
F.No. S41(Misc.)-6412017CCX/Pt
Date: 19.02.2018
PUBLIC NOTICE NO. 12/2018
Sub : Advisory on rectification of errors for credit of IGST Refund.
Attention of the Exporters, Custom House Brokers, Airlines and all Members of Trade is invited to the issue of Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017 and this office Public Notice No. 79/2017 dated 20.11.2017 and Public Notice No.08/2018 dated 06.02.2018.
2. It is also informed that the exporters can know the status o

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