Author: admin_gst

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

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

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

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

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

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

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

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

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

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

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

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

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

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Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
(d) in respect of movement of such goods and within such areas in the state and for values not exceeding such amount as the Chief Commissioner , in consultation with the Chief Commissioner of Central Tax may notify;
(e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India, Extraordinary part II, section 3,sub-section (i), vide number G.S.R 674 (E) as amended from time to time;
(f) where the goods being tran

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

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(See rule 138)
E-Way Bill
E-Way Bill No.
:
E-Way Bill date
:
Generator
:
Valid from
:
Valid until
:
PART-A
A.1
GSTIN of Supplier
A.2
GSTIN of Recipient
A.3
Place of Delivery
A.4
Document Number
A.5
Document Date
A.6
Value of Goods
A.7
HSN Code
A.8
Reason for Transportation
PART-B
B.1
Vehicle Number for Road
B.2
Transport Document Number
Notes:
1.
HSN Code in column A.7 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.
2.
Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
3.
Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number.
4.
Place of Delivery shall indicate the PIN Code of place of delivery.
5.
Reason for Transportation s

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

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

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

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

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

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

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

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

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

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FOC supply to customer
Query (Issue) Started By: – saravanan rengachary Dated:- 13-2-2018 Last Reply Date:- 19-2-2018 Goods and Services Tax – GST
Got 10 Replies
GST
Dear Sir,
FOC supply does not attract GST as there is no consideration received.
is there any restriction in availing GST input credit on the components/raw materials consumed in manufacturing such FOC supply.
Saravanan.
Reply By SHIVKUMAR SHARMA:
The Reply:
You are not Eligible for Input tax Credit for Mfg. of goods cleared on FOC Supply..
Reply By saravanan rengachary:
The Reply:
Dear Sir,
is GST applicable on Warranty replacement?.
Reply By saravanan rengachary:
The Reply:
If input is not eligible for FOC supply, is the input is eligible for warranty r

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specified in section 25, when made in the course or furtherance of business:
Provided that gifts not exceeding fifty thousand rupees in value in a financial year by an employer to an employee shall not be treated as supply of goods or services or both.
3. Supply of goods-
(a) by a principal to his agent where the agent undertakes to supply such goods on behalf of the principal; or
(b) by an agent to his principal where the agent undertakes to receive such goods on behalf of the principal.
4. Import of services by a taxable person from a related person or from any of his other establishments outside India, in the course or furtherance of business.
will be ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION.
All other

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rts/components replaced.
Reply By KASTURI SETHI:
The Reply:
Warranty replacement is never free. Tax already/duty already paid at the time of clearance from the factory. When we purchase any goods from a dealer with warranty, cost of component/material is included with duty paid. Hence it is not free supply. No reversal required. Agreed with Sh.Himansu Sekhar Ji.
Reply By Alkesh Jani:
The Reply:
Sir,
Here the first question is whether GST is applicable on Free of Cost (FOC) goods or not? In this scenario the para 2. Schedule I states that
” 2. Supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business:” So here it is very promine

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High Court Grants Interim Relief in Challenge to IGST on Ocean Freight; Notifications No. 8/2017 and 10/2017 Under Review.
Case-Laws
GST
Levy IGST on ocean freight whereas the value of import

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M/s KTL (P) Ltd. Versus Union of India
GST
2018 (3) TMI 679 – ALLAHABAD HIGH COURT – 2018 (10) G. S. T. L. 132 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 13-2-2018
Writ Tax No. – 170 of 2018
GST
Mr. Bharati Sapru And Mr. Neeraj Tiwari, JJ.
For The Petitioner : Rahul Trivedi,Ashok Trivedi
For The Respondent : C.S.C., A. S. G. I., Piyush Agrawal
ORDER
Heard Sri Ashok Trivedi, learned counsel the petitioner and Sri Piyush Agrawal, learned Counsel for the respondent no.4, Sri B.K.S. Raghuvanshi, learned counsel for th
e respondents no.1, 2, & 3.
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 T

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The Tripura State Goods and Services Tax Act, 2017 — Instructions related to furnishing of Bond/Letter of Undertaking (LUT) for exports without payment of Integrated Tax.
01/2018-GST (State) Dated:- 13-2-2018 Tripura SGST
GST – States
No. F.1-11(8)-TAX/2015/1225-50
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
PANDIT NEHRU COMPLEX, GURKHABASTI
AGARTALA, TRIPURA WEST, PIN-799006.
Dated, Agartala, the 13th February, 2018.
Circular No.01/2018 GST (State)
Subject: The Tripura State Goods and Services Tax Act, 2017 – Instructions related to furnishing of Bond/Letter of Undertaking (LUT) for exports without payment of Integrated Tax.
The Tripura State Goods & Services Tax Act, 20 17, the Central Goods & Services Tax Act, 2011 7 and the Integrated Goods & Services Tax Act, 2017 have come into force from 1st July, 2017.
2. Section 16(3) of the Integrated Goods & Services Tax Act, 2017 provides that a registered person making 'Zero Rated' supp

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ing (LUT) in Form GST RFD-11 to the jurisdictional Commissioner binding himself to pay the tax due along with interest in terms of sub-section (1) of section 50 within a period of –
(a) Fifteen (15) days after the expiry of three months from the date of issue of Invoice for export, if the goods are not exported out of India; or
(b) Fifteen (15) days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of Invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
4. The Central Board of Excise and Customs (CBEC), Department of Revenue, Ministry of Finance, Government of India vide Notification No.37/2017-Central Tax under section 54 of the Central Goods and Services Tax Act, 2017, under section 20 of the Integrated Goods and Services Tax Act, 2017 & under sub-rule (5) of rule 96A of the said Rules has specified the conditions and safeguards for the registered person

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endent of State Tax having jurisdiction over the principal place of business of the exporter shall accept the Form GST RFD-11 alongwith Bond/ Letter of Undertaking (LUT). The Bond shall be accompanied by a bank guarantee of 15% of the Bond amount.
(iii) Proper record of all such Form GST RFD-11 alongwith Bond/ Letter of Undertaking (LUT) shall be maintained at the office level of the jurisdictional Superintendent of State Tax.
(iv) The jurisdictional Superintendents of State Tax shall follow the conditions and safeguards specified vide Notification No.37/2017Central Tax, dated 04.10.2017 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise & Customs (CBEC) and clarification issued vide Circular No. 8/8/2017, dated 04.10.2017 by the Commissioner (GST), Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise & Customs (CBEC), GST Policy Wing.
(Dr. B. Kaur, IAS)
Chief Commissioner of State Tax
Govern

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TAXABILITY OF EXPORT TO NEPAL
Query (Issue) Started By: – ROHIT GOEL Dated:- 12-2-2018 Last Reply Date:- 18-2-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Sale to Nepal and Bhutan is taxable or it will be considered as zero rated supply if payment has been realized in Indian currency .
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Export to Nepal is zero rated but export to Bhutan is liable to IGST.
Reply By ROHIT GOEL:
The Reply:
Sir but payment has been realized in INR and not in foreign currency
Reply By Alkesh Jani:
The Reply:
Sir, My point of view is that export of goods to Nepal or Bhutan fulfills the condition of GST law for taking goods out of India, hence, it will be treated as zero rated supplies. Wi

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rrency or Indian rupees but export proceeds shall be realized in freely convertible currency. However, export proceeds against specific exports may also be realized in rupees, provided it is through a freely convertible Vostro account of a non-resident bank situated in any country other than a member country of Asian Clearing Union (ACU) or Nepal or Bhutan”. Accordingly, it is clarified that the acceptance of LUT for supplies of goods to Nepal or Bhutan or SEZ developer or SEZ unit will be permissible irrespective of whether the payments are made in Indian currency or convertible foreign exchange as long as they are in accordance with the applicable RBI guidelines. It may also be noted that the supply of services to SEZ developer or SEZ uni

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e to zero rated supplies under the GST regime. However, the definition of 'export of services' in the GST Law requires that the payment for such services should have been received by the supplier of services in convertible foreign exchange. But with effect from 27.10.2017 this condition of receipt of export proceeds in foreign exchange had been removed vide Sl. No. 10 D of Notification No. 9/2017- Integrated Tax (Rate) dated 28.6.2017 as amended by Notification No. 42/2017-Integrated Tax (Rate) dated 27.10.2017.
Reply By Alkesh Jani:
The Reply:
Sir, Thanks for your valuable views, In the instant case it may be treated as Export of service with Nil rated.
Reply By Kishan Barai:
The Reply:
Make sure in your "Bills of Exports" th

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3 B RETURN RELATED TO EXPORT AND SEZ SUPPLIED WITH PAYMENT OF DUTY
Query (Issue) Started By: – nandankumar roy Dated:- 12-2-2018 Last Reply Date:- 12-2-2018 Goods and Services Tax – GST
Got 2 Replies
GST
DEAR SIR,
PL CONFIRM WHETHER IT IS CORRECTED OR WRONG AS I SHOWN ALL THESE ENTRY RELATED TO EXPORT AND SEZ SUPPLIED WITH PAYMENT OF DUTY TO 3.1 a SECTION ONLY (a) Outward taxable supplies (other than zero rated, nil rated and exempted) OF 3b SECTION . AS GOING TO GENERATE REFUND IN

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TRU Issues Clarifications on Six Key GST Issues for Better Compliance and Uniformity Across Sectors.
Circulars
GST
Clarifications regarding GST in respect of certain services – TRU clarified

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High Court Rules Goods Seizure Illegal Under UP GST Section 129(1) Due to Missing E-Way Bill Requirement.
Case-Laws
GST
Seizure of goods – Section 129(1) of the UP GST – Even if the seizure i

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Clarifications regarding GST in respect of certain services
32/06/2018 Dated:- 12-2-2018 CGST – Circulars / Ordes
GST
Circular No. 32/06/2018-GST
F. No. 354/17/2018-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
****
Room No. 146G, North Block,
New Delhi, 12th February 2018
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/
Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Clarifications regarding GST in respect of certain services
I am directed to issue clarification with regard to the following issues approved by the GST Council in its 25th meeting held on 18th January 2018:-
S. No.
Issue
Clarification
1.
Is hostel accommodation provided by Trusts to students covered within the definition of Charitable Activities and thus, exempt under Sl. No. 1 of notification No. 12/2017-CT (Rate).
Hostel accommodation services do not fa

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edressal Commission against order of District Forum, amount equal to 50% of total amount imposed by the District Forum or ₹ 25000/- whichever is less, is required to be paid.
Services by any court or Tribunal established under any law for the time being in force is neither a supply of goods nor services. Consumer Disputes Redressal Commissions (National/ State/ District) may not be tribunals literally as they may not have been set up directly under Article 323B of the Constitution. However, they are clothed with the characteristics of a tribunal on account of the following: –
(1) Statement of objects and reasons as mentioned in the Consumer Protection Bill state that one of its objects is to provide speedy and simple redressal to consumer disputes, for which a quasijudicial machinery is sought to be set up at District, State and Central levels.
(2) The President of the District/ State/National Disputes Redressal Commissions is a person who has been or is qualified to be a Dist

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at ride should be classified under heading 9964 (as passenger transport service) in which case, the rate of tax on such services will be 18% or under the heading 9996 (recreational, cultural and sporting services) treating them as joy rides, leviable to GST@ 28%?
Elephant/ camel joy rides cannot be classified as transportation services. These services will attract GST @ 18% with threshold exemption being available to small service providers. [Sl. No 34(iii) of notification No. 11/2017-CT(Rate) dated 28.06.2017 as amended by notification No. 1/2018-CT(Rate) dated 25.01.2018 refers]
4.
What is the GST rate applicable on rental services of self-propelled access equipment (Boom Scissors/ Telehandlers)? The equipment is imported at GST rate of 28% and leased further in India where operator is supplied by the leasing company, diesel for working of machine is supplied by customer and transportation cost including loading and unloading is also paid by the customer.
Leasing or rental servic

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; 10000/- and pay to the consultants/ technicians only ₹ 7500/- and keep the balance for providing ancillary services which include nursing care, infrastructure facilities, paramedic care, emergency services, checking of temperature, weight, blood pressure etc. Will GST be applicable on such money retained by the hospitals?
(3) Food supplied to the patients: Health care services provided by the clinical establishments will include food supplied to the patients; but such food may be prepared by the canteens run by the hospitals or may be outsourced by the Hospitals from outdoor caterers. When outsourced, there should be no ambiguity that the suppliers shall charge tax as applicable and hospital will get no ITC. If hospitals have their own canteens and prepare their own food; then no ITC will be available on inputs including capital goods and in turn if they supply food to the doctors and their staff; such supplies, even when not charged, may be subjected to GST.
Health care serv

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thcare and not separately taxable. Other supplies of food by a hospital to patients (not admitted) or their attendants or visitors are taxable.
6.
Appropriate clarification may be issued regarding taxability of Cost Petroleum.
As per the Production Sharing Contract(PSC) between the Government and the oil exploration & production contractors, in case of a commercial discovery of petroleum, the contractors are entitled to recover from the sale proceeds all expenses incurred in exploration, development, production and payment of royalty. Portion of the value of petroleum which the contractor is entitled to take in a year for recovery of these contract costs is called “Cost Petroleum”.
The relationship of the oil exploration and production contractors with the Government is not that of partners but that of licensor/lessor and licensee/lessee in terms of the Petroleum and Natural Gas Rules, 1959. Having acquired the right to explore, exploit and sell petroleum in lieu of royalty and a s

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COMMISSIONER OF CGST AND CENTRAL EXCISE Versus METRO SECURITY SERVICES THR. ITS DIRECTOR
Service Tax
2018 (2) TMI 1057 – SC Order – TMI
SUPREME COURT – SC
Dated:- 12-2-2018
SPECIAL LEAVE PETITION (CIVIL) NO(S) …/2018 DIARY NO(S). 8/2018
Service Tax
Ranjan Gogoi And R. Banumathi, JJ.
For the Petitioner : Mr. Guru Krishnakumar, Sr. Adv. Mr. Shekhar Vyas, Adv. Ms. Pooja Dhar, Adv. Mr. Shekhar Vidya, Adv. Mr. B. Krishna Prasad, AOR
ORDER
Heard the learned counsel for the p

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The Commissioner of GST and Central Excise, Commissionerate Nagpur-II Versus M/s. Western Coalfields Limited
Central Excise
2018 (2) TMI 1496 – BOMBAY HIGH COURT – 2018 (12) G. S. T. L. 21 (Bom.)
BOMBAY HIGH COURT – HC
Dated:- 12-2-2018
Central Excise Appeal No. 26 OF 2017 with 23 OF 2017, 24 OF 2017, 25 OF 2017, 27 OF 2017, 28 OF 2017, 29 OF 2017
Central Excise
R.K. DESHPANDE AND M.G. GIRATKAR, JJ.
Mr. S.N. Bhattad, Advocate for the Appellant.
Mr. S.N. Kapur, Advocate for the Respondent.
ORAL JUDGMENT (Per R.K.Deshpande, J) :
1. The appeals are admitted and heard finally with the consent of the learned Counsels appearing for the parties.  
2. The challenge in these appeals is to the common order dated 7th April, 2017 passed in various appeals by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai remanding the appeals to the Adjudicating Authority for fresh decision on merits. It was urged before the Tribunal by the depart

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the Tribunal was the subject matter of Special Leave Petition before the Hon'ble Apex Court.
The learned counsel submits that the Hon'ble Apex Court thought it fit to refer the issue to Special Bench. The learned counsel submits that the issue is still pending before the Special Bench for consideration and on an erroneous assumption and presumption, the Tribunal opined that the issue is decided by the Special Bench and remanded the matter back for hearing afresh.
The learned counsel for the appellant invited our attention to the communication placed on record dated 04.11.2017. He submits that one of the contesting party i.e. M/s Shreem Coal Carriers Pvt. Ltd. has itself made a statement in the said communication that the matters remanded back to CESTAT Larger Bench are still pending for consideration and decision.
Thus the submission is the order of the Tribunal is unsustainable. Considering the issue involved in the present appeal, issue notice to the respondents, returnabl

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rvices. We are, therefore, of the view that the issue pending for decision of the Larger Bench is involved in all these appeals and the Tribunal, therefore, could not have remanded the matter back to the Adjudicating Authority, but should have waited for decision of the Larger Bench. The order impugned cannot, therefore, be sustained and it will have to be quashed and set aside by allowing the appeals.
6. In the result, all these appeals are partly allowed. The common order dt.7.4.2017 which is impugned in all these appeals remanding the matter to the Adjucating Authority, passed by the Tribunal is hereby quashed and set aside. The matter is remitted back to the Custom, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai to wait for the decision of the Larger Bench on the issue involved.
7. We make it clear that the point which is covered by para one of the impugned order passed by the Tribunal shall not be reopened as the department has accepted adjudication in res

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Sujaya Sadanandan, Proprietrix, M/s Arjun Gas Agencies, South Bazar Kannur Versus Assistant Commissioner Special Circle, Commercial Kannur
GST
2018 (4) TMI 271 – KERALA HIGH COURT – [2018] 1 GSTL 64 (Ker)
KERALA HIGH COURT – HC
Dated:- 12-2-2018
WP(C).No. 26065 of 2017
GST
P.B. Suresh Kumar, J.
For the Petitioner(s):- Sri.N.Muraleedharan Nair Sri.K.S.Ampady, ADVS.
For the Respondent(s):- Sri. E.P.Govindan, Assessment, Taxes, Special Government Pleader
JUDGMENT
Petitioner was an assessee under the Kerala Value Added Tax Act. By Exts.P3 and P4 applications, the petitioner sought permission of the respondent to submit revised returns for the assessment years 2014-2015 and 2015-2016. The case of the petitioner is that

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First Amendment 2018, to SGST Rules
03/2018-State Tax Dated:- 12-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Pt
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION No. 3 of 2018 – State Tax
Dated Aizawl the 12th Feb., 2018
In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Mizoram Goods and Services Tax (Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in theOfficial Gazette.
2. In the Mizoram Goods and Services Tax Rules, 2017,-
(i) with effect from 23rd day of January, 2018, in rule 3, in sub-rule (3A), for the words “ninety days”, the words “one hundred and eighty days” shall be substituted;
(ii) with effect from the

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lies specified below shall be determined in the manner provided hereinafter.
(2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
(b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation:- For the purposes of this sub-rule, the expressions-
(a) “lottery run by State Governments” means a lottery not allowed to be sold in any State other than the organizing State.
(b) “lottery authorised by State Governments” means a lottery which is authorised to be sold in State(s) other than the organising State also.
(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

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y of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances.
(c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India.”;
(vii) with effect from 23rd day of January, 2018, in Rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall 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

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accompany transport of goods.- The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or, 49, in a case where such person is not required to carry an e-way bill under these rules.”;
(ix) with effect from 23rd October, 2017, in Rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely:-
“(4A) In the case of supplies received on which the supplier has availed the benefit of the Government of Mizoram, notification No. J.21011/1/2017-TAX/Vol III(x) dated the 17th 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 the Government of Mizoram, notification No. 40/2017-State Tax (Rate) dated the 17th November, 2017 or notification No. 41/2

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he words “an exporter of goods” shall be substituted;
(b) in sub-rule (2), for the words “relevant export invoices”, the words “relevant export invoices in respect of export of goods” shall be substituted;
(c) in sub-rule (3), for the words “the system designated by the Customs shall process the claim for refund”, the words “the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods ” shall be substituted;
(d) for sub-rule (9), the following sub-rules shall be substituted, namely:-
“(9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provisions of rule 89”.
(10) The persons 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 Government of Mizoram, notification No.

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

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

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

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

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the country, the goods have to be transported, as mentioned in column (2) of the said Table:-
Table
Sl. no.
Distance
Validity period
(1)
(2)
(3)
1.
Upto 100 km.
One day
2.
For every 100 km or part thereof thereafter
One additional day:
Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GSTEWB-01.
Explanation.-For the purposes of this rule, the “relevant date” shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours.
(11) The details of e-way bill generated under sub-rule

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e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
(d) in respect of movement of such goods and within such areas in the State as the Commissioner of State Tax, in consultation with Principal Chief Commissioner / Chief Commissioner of Central Tax, may notify.
(e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to Government of Mizoram notification No. 2/2017- State tax (Rate) dated the 7th July, 2017 as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption, petroleumcrude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turb

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substituted;
(xiii) with effect from 1st February, 2018, in Rule 138B, in sub-rule (3), in the proviso, for the words “carried out by any”, the words “carried out by any other” shall be substituted;
(xiv) with effect from 23rd day of January, 2018, in FORM GST RFD-01A,
(a) after Statement 1A, the following Statements shall be inserted, namely;
“Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sl.No.
Invoice details
Integrated tax
Cess
BRC/FIRC
Integrated tax and cess involved indebit note, if any
Integrated tax and cess involved incredit note, if any
Net Integrated tax andcess (6+7+10 -11)
No.
Date
Value
Taxable value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
Statement- 3 [rule 89(2)(b) and 89(2)(c)]
Refund Type: Export without payment of tax (accumulated ITC)
(Amount in Rs.)
Sl.No.
Invoice details
Goods/Services (G/S)
Shipping bill/Bill of export
EGM Details
BRC/FIRC
No.
Date
Value
Port code

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y
A.4
Document Number
A.5
Document Date
A.6
Value of Goods
A.7
HSN Code
A.8
Reason for Transportation
PART-B
B.1
Vehicle Number for Road
B.2
Transport Document Number
Notes:
1. HSN Code in column A.7 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level fortaxpayers having annual turnover above five crore rupees in the preceding financial year.
2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number.
4. Place of Delivery shall indicate the PIN Code of place of delivery.
5. Reason for Transportation shall be chosen from one of the following:-
Code
Description
1
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

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Reduction of late fee in case of delayed filing of FORM GSTR-1
04/2018-State Tax Dated:- 12-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Pt(i)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION No. 4 of 2018 – State Tax
Dated Aizawl the 12th Feb., 2018
In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), the

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Reduction of late fee in case of delayed filing of FORM GSTR-5
05/2018-State Tax Dated:- 12-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Pt (ii)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION No. 5 of 2018 – State Tax
Dated Aizawl the 12th Feb., 2018
In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), the

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Reduction of late fee in case of delayed filing of FORM GSTR-5A
06/2018-State Tax Dated:- 12-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Pt (iii)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION No. 6 of 2018 – State Tax
Dated Aizawl the 12th Feb., 2018
In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), t

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Reduction of late fee in case of delayed filing of FORM GSTR-6
07/2018-State Tax Dated:- 12-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Pt(iv)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION No. 7 of 2018 – State Tax
Dated Aizawl the 12th Feb., 2018
In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), the

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