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Customs – PUBLIC NOTICE NO. 69/2017 – Dated:- 27-10-2017 – GOVERNMENT OF INDIA OFFICE OF COMMISSIONER OF CUSTOMS (AIR PORT & ADMIN.) AIR CARGO COMPLEX, NSCBI AIRPORT, KOLKATA: 700 052. F. NO. S(Misc.)-64/2017CCX/ Pt Date: 27.10.2017 PUBLIC NOTICE NO. 69/2017 Sub: regarding. Attention of the Exporters / Customs Brokers are invited that, in terms of Board's Circular No. 32/2017 – Customs issued vide F.N. 609/64/2017-DBK dated 27.07.2017 and the higher All Industry Rates (AIRS) under Duty Drawback scheme viz. rates and caps available under columns (4) and (5) of the Schedule of All Industry Rates of Duty Drawback have been continued for a transition period of three months i.e. 01.07.2017 to 30.09.2017 (Circular No. 22/2017-Customs dat

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above difficulties, the Government has amended Note and Condition 12A of Notification 131/2016-Cus(N.T.) dated 31.10.2016 by Notification 73/2017- Cus.(N.T.) dated 26.07.2017 and dispensed with the requirement of the certificate from GST officer to claim higher rate of drawback. To facilitate exports, the higher rate of drawback can be claimed on the basis of self- declaration to be provided by exporter in terms of revised Note and Condition 12A of aforesaid Notification. 4. Since Notes and Conditions of Notification No. 131/2016-Cus(N.T) dated 31.10.2016 (as amended) are integral part of the rates of drawback given under the Schedule to said Notification, accordingly, in terms of the Section 75(3) of the Customs Act, 1962 and Rule 5(2) of

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all be irrespective of any certificate or declaration, if any, given earlier. 5. Further, there could be cases where export goods had been cleared from factory, warehouse, etc. Prior to 01.07.2017 but let export order has not been issued before 01.07.2017. Such goods are not supplies under GST and accordingly, said Note and Condition 12A is not applicable. For such goods, the declaration from exporter or certificate from the then Central Excise officer as applicable in terms of Note and Condition 12A of said Notification No. 131/2016-Customs(N.T) dated 31.10.2016 shall continue. 6. Any difficulty faced in the implementation of the above may be brought to the notice of the Deputy / Assistant Commissioner of Customs, Drawback, Air Cargo Compl

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Customs – PUBLIC NOTICE NO. 68/2017 – Dated:- 27-10-2017 – GOVERNMENT OF INDIA OFFICE OF COMMISSIONER OF CUSTOMS (AIR PORT & ADMIN.) AIR CARGO COMPLEX, NSCBI AIRPORT, KOLKATA: 700 052. F. NO. S(Misc.)-64/2017CCX/ Pt Date: 27.10.2017 PUBLIC NOTICE NO. 68/2017 Sub: Fixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs, Central Excise Duties & Service Tax Drawback Rules, 1995 in the GST scenario -regarding. Attention of the Exporters / Customs Brokers are invited that, in terms of Board's Circular No. 23/2017 – Customs issued vide F.N. 609/46/2017-DBK dated 30.06.2017 and In terms of Rule 6 and Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the work pertaining to fixation of brand rate of Drawback is undertaken by the Central Excise Commissionerate having jurisdiction over the factory where export goods are manufactured. In this context, Board's Circular No. 14/2003-Cus dated 06.03.2003, DO letter No. 609/110/2005-DB

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te (AIR) or Brand rate of drawback for Customs, Central Excise Duties and Service tax subject to certain additional conditions. These conditions aim to ensure that the exporter simultaneously does not avail input tax credit of Central Goods and services Tax(CGST) or Integrated Goods and Service Tax(IGST) on the export goods or on inputs and input services used in manufacture of export goods or claim refund of IGST paid on export goods. Further, an exporter claiming drawback during transition period as per extant duty drawback provisions shall also be barred to carry forward Cenvat credit in terms of the CGST Act, 2017 on the export goods or on inputs or input services used in manufacture of export goods. The exporter also has to give the prescribed declaration and certificates (similar to declaration and certificate prescribed in Notification No.059/2017- Cus (N.T.) dated 29.06.2017 for claiming composite AIR during transition time) at the time of application for fixation of Brand rate

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us (N.T.) dated 29.06.2017. 4. All Circulars / Instructions issued till date w.r.t fixation of Brand rate shall mutatis mutandis apply for work of fixation of Brand rate to be done by Customs formations in the GST scenario. However, verification of data given in the application if so required shall be got done through the Customs formation having jurisdiction over the factory where the export goods have been manufactured. 5. From 01.07.2017, all fresh applications for Brand rate of drawback irrespective of date of export will be dealt as per these guidelines. The applications already filed with existing Central Excise formations prior to 01.07.2017 and pending shall be transferred along with all relevant documents to the Principal Commissioner/ Commissioner of Customs having jurisdiction over the place of export. In case an already filed application relates to exports from multiple places, the application should be transferred to the Principal Commissioner / Commissioner of Customs hav

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Customs – PUBLIC NOTICE NO. 123/2017 – Dated:- 27-10-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT-II) NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI – 400001. F. No. S/26-Misc-54/2017 DBK Date: 27.10.2017 PUBLIC NOTICE NO. 123/2017 Sub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017. Attention of the trade is invited to board s instruction no. 15/2017-Customs issued vide F. No. 450/119/2017-Cus IV dated 9th October 2017. As you are aware, Rule 96 of the CGST Rules 2017 deals with refund of Integrated Tax paid on goods exported out of India. It provides that the shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India, once export general manifest (EGM) and valid return in Form GSTR-3 or Form GSTR- 3B as the case may be has been filed. Once these conditions are met, the Customs System shall process the claim for refund and an amount equal to the integrated tax paid in respect

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ensure that correct EGM/export reports are filed in a timely manner. Details of export supplies in Table 6A of GSTR-1 4. The details of zero rated supplies declared in Table 6A of return in Form GSTR-1 are matched electronically with the corresponding details available in Customs Systems as per details provided in shipping bills/ bill of export. Thus exporters must file their GSTR-1 very carefully to ensure that all relevant details match. For their convenience, the details available in the Customs System have been made available for viewing in their ICEGATE login. 4.1. Exporters who have not filed their GSTR-1 for month of July 2017 are advised to do so immediately. 4.2 For month of August 2017 and subsequent months facility of filing GSTR-1 has not been made available by GSTN at present. In order to facilitate processing of refunds, GSTN is making available a separate utility for filing details in Table 6A of GSTR-1 on the GSTN Web portal. Exporters are advised to submit the requisit

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tered with Customs even if it is different from the bank account of the applicant mentioned in his registration particulars. However, exporters are advised to either change the bank account declared to Customs to align it with their GST registration particulars or add the account declared with Customs in their GST registration details. 6.1. Further, as the refund payments are being routed through the PFMS portal, the bank account details need to be verified and validated by PFMS. The status of validation of bank account with PFMS is available in ICES. Exporters are advised that if the account has not been validated by PFMS, they must get their details corrected in the Customs system so that their bank account gets validated by PFMS. Exporters are also advised not to change their bank account details frequently to avoid delay in refund payment. 7. Difficulties faced, if any, may be brought to the notice of the undersigned. Sd/- (Ramesh Chander) Commissioner of Customs (Export) New Custo

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2018 (3) TMI 970 – KERALA HIGH COURT – [2017] 1 GSTL 9 (Ker), [2018] 1 GSTL 97 (Ker), 2018 49 G S.T.R. 255, 2018 (16) G. S. T. L. 554 (Ker.) – Detention of goods – inter-state transport – detention was for the reason that the notice issued is that of the Value Added Tax period and also of undervaluation – Held that: – with respect to an inter-State transport, there are no documents prescribed by the Central Government – In the circumstance of the Central Government having still not prescribed any document, prima facie there can be no detention of goods on that count. However, the adjudication proceedings would be continued and in the meanwhile the goods shall be released to the petitioner on execution of simple bond without sureties – petition disposed off. – W.P.(C).No.33818 of 2017-B Dated:- 27-10-2017 – K. Vinod Chandran, J. JUDGMENT The petitioner is aggrieved with the detention of goods at Exhibit P4. The goods are granite purchased by the petitioner from Tamil Nadu and transpor

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specifically points to Rule 138 of the Kerala Goods and Services Tax Rules, 2017, which prescribes the documents to be carried with a intra-State transport. The learned Government Pleader also refers to the judgment in W.A.No.1802 of 2017. 4. As specifically pointed out by the petitioner, the Writ Appeal judgment is with respect to an intra-State transport, for which the document accompanying the goods also have been prescribed under the Kerala GST Rules. However, with respect to an inter-State transport, there are no documents prescribed by the Central Government. In this context, apposite would be the judgment of a learned Single Judge of this Court in W.P.(C) No.31328 of 2017 dated 04.10.2017; paragraph 3 of which is extracted hereunder: 3. To a pointed query as to the power of the State Government to detain goods for alleged non compliance with the requirement of carrying the prescribed documents under the IGST Act, which is the basis for the detention in Ext.P5 notice impugned in

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the transportation was not accompanied by the prescribed documents under the IGST Act/CGST Act/CGST Rules, cannot be legally sustained. I therefore, allow the writ petition by making the interim order absolute . 5. In the circumstance of the Central Government having still not prescribed any document, prima facie there can be no detention of goods on that count. However, the adjudication proceedings would be continued and in the meanwhile the goods shall be released to the petitioner on execution of simple bond without sureties. The petitioner and the dealer at Exhibit P3 would be issued with notice before the adjudication proceedings are proceeded with. The Intelligence Officer would also be entitled to ensure the verification of the construction of the house at the site as seen from Exhibit P1 by the Assessing Officer who has jurisdiction over the area in which the construction is being carried out. The Intelligence Officer would also be entitled to inform the Assessing Officer of t

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GST – States – G.O. Ms. No. 151 – Dated:- 27-10-2017 – GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES AND REGISTRATION DEPARTMENT [G.O. Ms. No. 151, Commercial Taxes and Registration (B1), 27th October 2017,Aippasi 10, Hevilambi, Thiruvalluvar Aandu-2048.] No. SRO A-46(i)/2017. In exercise of the powers conferred by Section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Tamil Nadu Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Tamil Nad

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GSTR-1 for a tax period has been extended in exercise of the powers conferred under Section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period. ; (iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:- Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of t

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GST – States – CT/GST-14/2017/49 (15/2017-GST) – Dated:- 27-10-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM NOTIFICATION No. 15/2017-GST The 27th October, 2017 NO.CT/GST-14/2017/49.-In pursuance to clause (b) of sub-rule (1) of rule 40 of the Assam Goods and Services Tax Rules, 2017, the Commissioner, hereby makes the following amendments in the notification number CT/GST-14/2017/40 dated the 13th October, 2017 (No. 14/2017-GST), published in

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Goods and Services Tax – GST – Dated:- 26-10-2017 – Q. Is it necessary to provide Current account no. for GST registration ? Portal is asking for account no and bank is asking for GST no Ans. Bank account details are required as per Table 17 of FORM GST REG-01, account may be saving account too. Q. What about GST for freelancers earn via google Adsense and facebook Do they take GST registration? Limit of 20 lakh applicable? Ans. Yes it is required. For detail please refer to section 22-24 of CG

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Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 26-10-2017 Last Replied Date:- 7-11-2017 – Dear Expert, We had filed the gst3b for the month of july-2017 with considering RCM. Later we come to know that we need to gst on rcm basis. Then we have filed those july related rcm in aug2017. Here my doubt is that, in gstr2 of july, cam we show those rcm ? If we show in the july gstr2, while it filing the gstr3 such amount related to rcm will ask again to pay, for those we have already

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Goods and Services Tax – Started By: – girish nagareaj – Dated:- 26-10-2017 Last Replied Date:- 3-4-2018 – Hi Experts,I am planning to Purchase second hand Envelope Making machine. Does this attract GST? if yes, can you please let me know whats the percentage?Awaiting for your reply.Regards,Girish – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to rule 32 (5) of CGST Rules, 2017 Where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e., used goods as such or after such minor processing which does not change the nature of the goods and where no input tax credit has been availed on the purchase of such goods, the value of supply shall be the difference between the selling price and

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ll be 18%(CGST@9%+SGST@9%) am I correct? If not, can you please correct me? I am planning to use this machine for myself. I am not a dealer. Awaiting for your reply. Regards, Girish – Reply By KASTURI SETHI – The Reply = Yes. You are right. – Reply By Ganeshan Kalyani – The Reply = With the introduction of the GST the rate on tax on product is same across India. So a buyer can purchase within the State to save transportation cost. Thanks. – Reply By Ramaswamy S – The Reply = the tax is on the supply of goods and not whether it is new or old. To determine, the value of the goods for the purpose of levy – it is important whether it is new or old. The envelope making machine falls under HSN 8472. It attracts 18% GST as per the 23rd GST council

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Goods and Services Tax – GST – Dated:- 26-10-2017 – Q. What are offences and Penalty for non registration of GST? Was it 25000 Rs. ? Ans. For amount of penalty please refer section 122(1) (xi) Q. I haven't applied for GST registration. Transition from Service Tax was automatic. Suggest the way to cancel the registration ? Ans. Please refer to sub-rule (4) of Rule 24 of of CGST Rules, 2017 wherein application for cancellation can be filed tin FORM GST REG-29 Q. Accidentally validated GST reg

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 26-10-2017 Last Replied Date:- 5-11-2017 – We have issued RCM invoice for the month of July-17 . For availing credit for the same in GSTR2 please advice where we have to enter the RCM invoice details in GSTR2. – Reply By Rajagopalan Ranganathan – The Reply = Sir, You enter the details under Column 4 of GSTR-2. – Reply By Kusalava InternationalLimited – The Reply = Sir,It is asking GSTIN of the supplier but RCM transactions do

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 26-10-2017 – Meaning of Agent As per section 2(5) of the CGST Act, 2017, 'agent' means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another; Essential Attributes of an Agent Following attributes are essential for anyone to be called an 'agent'- An agent is a person, Caries on business of supply of goods or services on behalf of another, or Carries on business of receipt of goods or services on behalf of another, An agent could be any of the following : factor bro

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. Under section 24 of CGST Act, 2017, registration is compulsory. An agent who is liable to be registered under section 24 of the subject to threshold exemption limit. The taxable threshold shall include all supplies made by a taxable person (which includes an agent) whether on his own account or made on behalf of his principal(s). Supply of goods by or to agent without consideration to be treated as supply In terms of Schedule-I to the CGST Act, 2017 read with Section 7, following supplies shall be treated as supply even if made without consideration: Supply of goods- by a principal to his agent where the agent undertakes to supply such goods on behalf of the principal; or by an agent to his principal where the agent undertakes to receive

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Goods and Services Tax – 12/12/2017 – Dated:- 26-10-2017 – Circular No. 12/12/2017-GST F.No.354/117/2017-TRU (Pt-III) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North Block, New Delhi Dated 26th October, 2017 To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/Directors General, Principal Commissioners/Commissioners, All under CBEC. Madam/Sir, Subject: Clarification regarding applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]- Regarding. Briefly stated, references have been received related to applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [L

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d pipeline; on an average about 15 to 17% of the total quantity of SKO received from refinery is retained and balance quantity ranging from 83%-85% is returned back to refinery. The retained SKO is towards extraction of Normal Paraffin, which is used in the manufacturing of LAB. In this transaction consideration is paid by LAB manufactures only on the quantity of retained SKO (n-paraffin). 4. In this context, the GST Council in its 22nd meeting held on 06.10.2017 discussed the issue and recommended for issuance of a clarification that in this transaction GST will be payable by the refinery on the value of net quantity of superior kerosene oil (SKO) retained for the manufacture of Linear Alkyl Benzene (LAB). 5. Accordingly, it is here by cla

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DGFT – Trade Notice No. 33/AM16 – Dated:- 26-10-2017 – GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY OFFICE OF THE JOINT DIRECTOR GENERAL OF FOREIGN TRADE, C BLOCK, PMT COMMERCIAL COMPLEX, SHANKARSETH ROAD, SWARGATE, PUNE – 411 037 Tel.No. 020-24442783/24449598 Fax. No. 020-24441577 Email: pune-dgft@nic.in Trade Notice No. 33/AM16 dated 26.10.2017 Sub: regarding Kind attention of Trade and Industry is invited to this Office Trade Notice No. 28/2017 dated 23/06/2017 wherein a dedicated

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GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/037 – Dated:- 26-10-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN[REV-3/GST/1/08 (Pt-1)/37 NOTIFICATION Dated: 26th October 2017 In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:- 1. These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2017. 2. In the Nagaland Goods and Services Tax Rules, 2017, (i) in rule 24, in sub-rule (4), for the figures. letters and word, 30th September , the figures, letters and word 31st October shall be substituted; (i

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GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/056 – Dated:- 26-10-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/56 Dated: 26th October 2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Nagaland Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) They shall come into force with immediate effect. 2. In the Nagaland Goods and Services Tax Rules, 2017, – (i) in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:- (3A) No

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rovided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; (ii) after rule 46, the following rule shall be inserted, namely:- 46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single invoice-cum-bill of supply may be issued for all such supplies. ; (iii) in rule 54, in sub-rule (2), (a) for the words tax invoice the words consolidated tax invoice shall be substituted; (b) after the words by whatever name called , the words for the supply of services made during a month at

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uted, namely: 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice Shipping bill/Bill of export Integrated Tax Cess No. Date Value No. Date Rate Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 6A. Export 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed export ; (vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely: 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax Cess No. Date Value Rate Taxable value Tax amount 1 2 3 4 5 6 7 8 4A. Supplies made to SEZ unit or SEZ Developer 4B. Deemed exports (viii) in FORM GSTR-4, after instruction no.9, the following shall be inserted, namely:- 10. For the tax periods July, 2017 to September, 2017 and October,

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GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/057 – Dated:- 26-10-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/57 NOTIFICATION Dated: 26th October 2017 In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Nagaland Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall come into force with immediate effect. 2. In the Nagaland Goods and Services Tax Rules, 2017, – (i) in rule 89, in sub-rule (1), for third proviso, the following proviso shall be substituted,

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ount 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 1 2 3 4 5 6 7 8 9 10 11 12 (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/Bill of export/Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax an

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GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/043 – Dated:- 26-10-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/43 NOTIFICATION Dated: 26th October 2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) E dated the 30th June, 2017, namely:- In the said notification,- (A) in the Schedule,- (i) after S. No. 122 and the entries relating thereto, the following serial number and the entries shall b

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on, which is: (a) set up by an Act of Parliament or State Legislature; or (b) established by any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority. (C) in ANNEXURE I, after point (b), the following proviso shall be inserted Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the Commissioner of State tax of the person undertaking packing of su

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GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/042 – Dated:- 26-10-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/42 Dated: 26th October 2017 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) D dated the 30th June, 2017, namely:- In the said notification,- (A) in Schedule I-2.5%,- (i) in S. No. 29, for the entry in column (2), the entry, 0802, 0813 , shall be substituted; (ii) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 30A 0804 Mangoes sliced, dried ; (iii) after S. No. 99 and the entries relating thereto, the following serial number and the entr

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entries shall be inserted, namely: – 181A 30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia ; (vii) after S. No. 187 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 187A 3915 Waste, parings or scrap, of plastics ; (viii) after S. No. 188 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 188A 40040000 Waste, parings or scrap of rubber (other than hard rubber) ; (ix) after S. No. 191 and the entries relating thereto, the following s

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E-waste Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule l of the E-Waste(Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational ; (xvi) after S. No. 263A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 263A Any chapter Biomass briquettes ; (B) in Schedule II-6%,- (i) in S. No. 16, in column (3), for the words and brackets Dates(soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried , the words and brackets, Dates(soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried , shall be substituted; (ii) in S. No. .17, in column (3), for the words figure and brackets, dried fruits of Chapter 8[other than tamarind, dried] , the words, figure and brackets, dried fruits of Chapter 8 [othe

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06 Synthetic or artificial filament yarns 132C 5508 Sewing thread of manmade staple fibres 132D 5509, 5510, 5511 Yarn of manmade staple fibres ; (vi) in S. No. 137, in the entry in column (3), the words and figures such as Real zari thread (gold) and silver thread, combined with textile thread), shall be omitted; (C) in Schedule III-9%,- (i) in S. No. 16, in column (3), for the words other than pizza bread , the words, other than pizza bread, khakhra, plain chapatti or roti , shall be substituted; (ii) in S. No. 23, in column (3), for the words preparations in ready for consumption form , the words, preparations in ready for consumption form, khakhra , shall be substituted; (iii) after S. No. 54 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 54A 3213 Poster colour ; (iv) in S. No. 63, for the entry in column (3), the entry, Modelling pastes, including those put up for children's amusement; Preparations known as dental wax o

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thereto shall be omitted; (xi) S. No. 165 and entries related thereto shall be omitted; (xii) after S. No. 177 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 177A 6802 All goods other than:- (i) all goods of marble and granite; (ii) Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone ; (xiii) in S. No. 188, and entries relating thereto, shall be omitted; (xiv) after S. No. 303 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: 303A 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging ), of base metal ; (xv) after S. No. 308 and the ent

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rds, other than waste and scrap , shall be substituted; (iv) in S. No. 70, for the entry in column (3), the following entry shall be substituted namely: – All goods of marble or granite (other than Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] ; (v) S. No. 1 12 and the entries relating thereto, shall be omitted; (vi) in S. No. 135, in column (3), the words, and plain shaft bearings , shall be omitted; (E) in ANNEXURE, after point (b), the following proviso shall be inserted Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the Commissioner of

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Amendment in Notification No F.NO.FIN/REV3/GST/1/(Pt-1) “N”,30th June,2017 – Exempting supply of services associated with transit cargo to Nepal and Bhutan. – GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/036 – Dated:- 26-10-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/36 NOTIFICATION Dated:26th October 2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the Sta

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GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/040 – Dated:- 26-10-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt- 1)/40 Dated: 26th October 2017 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) O dated the 30th June, 2017, namely:- (i) in the Table, – (a) in serial number 5, in column (3), for the words gove

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erial number and entries shall be inserted namely: – (1) (2) (3) (4) (5) 21A Heading 9965 or Heading 9967 Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) anybody corporate established, by or under any law for the time being in force; or (e) t any partnership firm whether registered or n

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of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area. ; (ii) in paragraph 2, for clause (zf), the following shall be substituted, namely: (zf) Governmental Authority means an authority or a board or any other body, – (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 per cent. or more participa

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2017 (11) TMI 1568 – CESTAT HYDERABAD – TMI – CENVAT credit – Event Management services – period April 2005 to August 2009 – Held that: – It is also not disputed that cenvat credit availed by appellant for this period is based upon the invoices raised by their Head Office as an ISD – In my view, since the Event Management Services have organised an event for the appellant's brand “Essar Steel”, Cenvat Credit availed by them and subsequently distributed to other units as also to this unit seems to be in consonance with the law – reliance placed in the case of Castrol India Limited [2013 (9) TMI 709 – CESTAT AHMEDABAD], where it was held that The services had to be held as relatable to business of manufacturing only since the services are directly relatable to promotion of goods – credit allowed – appeal allowed – decided in favor of appellant. – E/30985/2017 – A/31783/2017 – Dated:- 26-10-2017 – Mr. M.V. Ravindran, Member(Judicial) Sri Nikil Rungta, Advocate for the Appellant. Shri Aru

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t, the first appellate authority has reversed the findings of the adjudicating authority on this point by recording as under: Further, the second part of the contention clearly states that ESSAR STEEL INFRASTRUCTURE EXCELLENCE AWARD has been initiated by E 18 a brand activator and by Esssar Steel, have been instituted to recognise & felicitate the infrastructure companies for excellence and strategic initiatives in the field of construction, which statement itself in un-ambiguous terms proves beyond any rationale of doubt that said award is meant for promoting excellence in the field of infrastructure projects like Highways; Flyovers; Railways; Airports; Ports; Energy & power; Oil & Gas; Telecom & Urban Infrastructure. Therefore, said award quite evidently pertains to recognition of services rendred in the field of construction which is an infrastructure a service sector but not a manufacturing sector. Thus, it is entirely clear that said excellence award does not perta

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uthority are that event is for giving awards/rewards to their own employees, hence question of allowing credit does not arise. 7. On careful consideration of the submissions made, I find that service tax payment by service provider under the category 'Event Management Services' for the period April 2005 to August 2009 is not disputed. dt is also not disputed that cenvat credit availed by appellant for this period is based upon the invoices raised by their Head Office as an ISD. In my view, since the Event Management Services have organised an event for the appellant's brand Essar Steel , Cenvat Credit availed by them and subsequently distributed to other units as also to this unit seems to be in consonance with the law. The findings of the Tribunal in the case of Castrol India Limited (supra) regarding the eligibility to avail Cenvat Credit on the said services is very clear which I reproduce: 11. As regards event management service, event management firms provide services

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Amendment in Rate of Supply of Services (Amendment in Notification No F.NO.FIN/REV3/GST/1/(Pt-1) “N”,30th June,2017) – GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/039 – Dated:- 26-10-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/39 Dated: 26th October 2017 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) N dated the 30th June, 2017, namely:- In the said notification, (i) in the Table, – (a) against serial number 3, – A. in item (iii), in column (3), f

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9) of section 2 of the Nagaland Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity. 2.5 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be (viii) Composite supply of works contract as defined in clause (119) of section 2 of the Nagaland Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the a appropriate base line. 6 – (ix) Construction services other than (i), (ii), (iii), (i

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uted, namely: – (3) (4) (5) (v) Transportation of natural gas through pipeline 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 – (vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above – ; (e) against serial number 10, for item (i), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely: – (3) (4) (5) (i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken. [Please refer to Explanation no.

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Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v) and (vi) above. Same rate of central tax as applicable on supply of like goods involving transfer of title in goods – ; (h) against serial number 26, in column (3), – (i) in item (i), for sub-item (c), the following sub-item shall be substituted, namely: (c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (ii) in item (i), after sub-item (d), the following sub-item shall be inserted, namely: – (da) printing of all goods falling under Chapter 48 or 49, which attract NGST @ 2.5 per cent. or Nil; (iii) in item (i), after sub-item (e), the following sub-items shall be inserted, namely: – (f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), except dog and cat

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under Chapter 48 or 49, which attract NGST @ 6 per cent. 6 – ; (vii) in item (iii), for the word, brackets and figures and (ii) the figures, brackets, letters and word , (ia), (ii) and (iia) shall be substituted; (i) against serial number 27, for item (i), in columns (3), (4) and (5) and the entries relating thereto in, the following shall be substituted, namely: – (3) (4) (5) (i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract NGST @ 6 per cent. or 2.5 per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 6 – ; (ii) in paragraph 2, for the words, brackets and figures at item (i) , the words, brackets, figures and letters, at item (i), item (iv) [sub-item (b), sub-item (c) and sub-item (d)], item (v) [sub-item (b), sub-item (c) and sub-item (d)], item (vi) [sub-item (c)] sha

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Waiving out of late fee for delayed filing of FORM GSTR-3B for Aug & Sep, 2017. – GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/055 – Dated:- 26-10-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/55 NOTIFICATION Dated: 26th October 2017 In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby waives the late fee payable under

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GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/053 – Dated:- 26-10-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/53 Dated: 26th October 2017 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby notifies the state tax rate of 2.5 per cent on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), subject to the condition specified in column (4) of the Ta

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ved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, or jurisdictional officer of the Union Territory Tax as the case maybe, may allow in this regard. Explanation. (1) In this notification, tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the Ge

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