Author: admin_gst

Abicor and Binzel Technoweld Pvt. Ltd. Versus The Union of India and Anr.
GST
2018 (2) TMI 766 – BOMBAY HIGH COURT – 2018 (10) G. S. T. L. 18 (Bom.) , [2018] 2 GSTL 37 (Bom)
BOMBAY HIGH COURT – HC
Dated:- 6-2-2018
Writ Petition (L) No. 2230 of 2018
GST
S.C. DHARMADHIKARI & SMT. BHARATI H. DANGRE, JJ.
Mr. Vinayak Patkar with Mr. Ishaan Patkar and Mr. G.Y. Patwardhan i/b Ms. Roshni Naik for the petitioner.
Mr. Sonpal with Mr. B.V. Samant, AGP for respondent no.2. Mr. Jitendra Mishra for respondent no.1.
P.C.:
The petitioner has brought before this Court his grievance and it is little peculiar.
2. The petitioner says that it is a company engaged in manufacturing of robotic and automation equipment. The 1st respondent is the Union of India through the Commissioner of Central Goods and Services Tax, Pune and the 2nd respondent is the State of Maharashtra through the Commissioner of State Goods and Services Tax.  
3. The purpose of filing this petition is bec

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tioner from securing the final registration number. In the absence thereof, the petitioner is exposed to interest liability and may have to face even penal consequences. Importantly, the petitioner as well as its customers are unable to avail input tax credit mechanism.
5. The writ petition was filed in this Court and after its filing, notice was issued. On the earlier occasion, only the learned AGP representing the State Goods and Services Tax Commissioner appeared before us. After notice, Mr. Mishra is instructed to appear for respondent no.1.
6. The petitioner says that after filing of this petition, on 25th January 2018, it has been allowed access to the online profile. However, even this access is not complete. The petitioner was granted the final registration number and the profile was made operational, but the petitioner could not file the necessary return, and particularly the Return GSTR-3B, and the payment of tax is not possible without this return. This return is not being

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r would be projected and raised before the Council or not, Mr. Mishra could not give us a definite answer. All that Mr. Mishra says is that he may be granted two weeks' time to take instructions and file affidavit.
10. We do not think that these are satisfactory state of affairs. A tax like Goods and Services Tax was highly publicised and termed as popular. We had yet not seen a celebration of New Tax regime, but that has followed with great hue and cry. These celebrations mean nothing. The special sessions of Parliament or special or extraordinary meetings of Council would mean nothing to the assessees unless they obtain easy access to the website and portals. The regime is not tax friendly. We hope and trust that those in charge of implementation and administration of this law will at least now wake up and put in place the requisite mechanism.
This is necessary to preserve the image, prestige and reputation of this country, particularly when we are inviting and welcoming foreig

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Commissioner, CGST & Central Excise Versus Shri Dheeraj Lulla
Central Excise
2018 (2) TMI 921 – MADHYA PRADESH HIGH COURT – TMI
MADHYA PRADESH HIGH COURT – HC
Dated:- 6-2-2018
CEA No. 41 of 2017
Central Excise
P. K. Jaiswal And Virender Singh, JJ.
Shri Prasanna Prasad, learned counsel for the appellant
ORDER
This appeal under Section 35-G (2) of the Central Excise Act, 1944 has been filed by the Revenue against order dated 11.01.2017 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, by which the learned Appellate Tribunal allowed the appeal of the assessee filed against order dated 26.07.2012 passed in Order-in-Appeal by the Commissioner (Appeals), Customs & Central Excise, Indore, whereby the assessee was denied benefit of CENVAT credit on input and input services.
2. Learned counsel for the appellant has made a statement at Bar that the issue involved in this appeal is squarely covered by the order dated 31.01.2018 passed in Central

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actures of Cement & Clinker falling under Sub-Heading No.25.23 of the schedule to the Central Excise Tariff Act, 1985 (5 of 1986). They are availing CENVAT Credit facility on inputs capital goods and input services under Rules 2 and 3 of the CENVAT Credit Rules, 2004. On the basis of departmental audit carried out in September, 2005, it was alleged that several input services for which CENVAT Credit has been allowed, would not be eligible for the same and show cause notice was issued. The Original Authority dismissed CENVAT Credit on various input services to the extent of Rs. 28,24,034/-. Vide order dated 30.03.2007 (Annexure-C) First Appellate Authority – Commissioner (Appeals), Customs & Central Excise, Indore allowed the CENVAT Credit to the tune of Rs. 27,57,759/- and upheld the demand to the tune of Rs. 1,16,280/-.
3. The Revenue aggrieved by the aforesaid order, challenged the same by filing appeal before the learned Appellate Tribunal. Credit has been taken as distributed by

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y covered by a decision of the Tribunal in the case of Cadile Health Care v. CCE, Ahmedabad reported in 2010 (17) STR 134 (Tribunal Ahmedabad) and held that denial of credit for these services is not legally sustainable and dismissed the appeal of the Revenue.
4. Shri Prasanna Prasad, learned counsel for the appellant has submitted that one appeal against order passed by the Delhi High Court on 08.03.2017 in the case of Commissioner of Central Excise Delhi-I etc. v. M/s. Space Telelink Limited & another has been filed before the Apex Court and the aforesaid matter is pending, and therefore, till the matter is decided, it cannot be said that the issue has been finally decided by the Courts of law.
5. It is not in dispute that the claims of CENVAT Credit was held to be admissible and penalty imposed was set aside by the Gujarat High Court as well as other High Courts. Gujarat High Court took note of the revenue's contention with regard to the justification of Rule 8 (3A). It wa

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the fact, which has not been disputed by the learned counsel for the Revenue, that the matter has been decided and appeal has been dismissed by the Delhi High Court in the case of Principal Commissioner of Central Excise, Delhi-I v. Space Telelink Limited reported in 2017 (355) ELT 189 (Delhi) by giving following reasons in paragraphs No.6, 7 and 8, which read, as under: –
“6. This Court also notices that the Indsur Global Ltd. (supra) decision had cited and relied upon the decision in Eicher Motors Ltd. v. Union of India 1999 (106) ELT 3 (SC) as well as upon the decision in Collector v. Dai Ichi Karkaria Ltd. 1999 (112) ELT 353 (SC). In Dai Ichi (supra), the Court held as follows: –
“17. It is clear from these Rules, as we read them, that a manufacturer obtains credit for the excise duty paid on raw material to be used by him in the production of an excisable product immediately it makes the requisite declaration and obtains an acknowledgment thereof. It is entitled to use the

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le.
18. It is, therefore, that in the case of Eicher Motors Ltd. v. Union of India [1999(106) ELT 3] this Court said that a credit under the MODVAT scheme was as good as tax paid.”
7. The revenue has argued that the Supreme Court has entertained a Special Leave Petition against the judgment of Gujarat and Madras High Courts and furthermore, granted a stay of proceedings and that in these circumstances, the law declared in those judgments are no longer applicable. This submission is fallacious because in Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association (1992) 3 SCC 1, the Supreme Court had observed as follows: –
“While considering the effect of an interim order staying the operation of the order under challenge, a distinction has to be made between quashing of an order and stay of operation of an order Quashing of an order results in the restoration of the position as it stood on the date of the passing of the order which has been quashed. The stay of opera

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at the passing of the interim order dated February 21, 1991 by the Delhi High Court staying the operation of the order of the Appellate Authority dated January 7, 1991 does not have the effect of reviving the appeal which had been dismissed by the Appellate Authority by its order dated January 7, 1991 and it cannot be said that after February 21, 1991, the said appeal stood revived and was pending before the Appellate Authority.”
8. It is apparent therefore, that an order keeping in abeyance the judgment of a lower Court or authority does not deface the underlying basis of the judgment itself, i.e., its reasoning.”
7. In view of the aforesaid, we are of the view that the law on the issue is well settled by various High Courts. No case to interfere with order dated 02.06.2016 passed by the learned Tribunal, as prayed for, is made out, nor any substantial question of law is arising in this appeal.
8. Central Excise Appeal No.32/2016 filed by the Revenue has no merit, and is acco

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M/s Reliance Industries Ltd. Versus Stae of U.P.
GST
2018 (3) TMI 678 – ALLAHABAD HIGH COURT – 2018 (10) G. S. T. L. 133 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 6-2-2018
Misc. Bench No. -31799 of 2017
GST
Mr. Rajan Roy And Rajesh Singh Chauhan, JJ.
For The Petitioner : Aditya Pandey,Bipin Kumar Pandey,Vaibhav Pandey
For The Respondent : C. S. C., A. S. G.
ORDER
Heard.
The petitioners have approached this Court against the order of the seizure dated 05.12.2017 passed by the proper Officer under Section 129 of the U.P. GST Act, 2017 read with Section 7 of the same Act.
As regards the contention of the petitioners on merits as to his liability to tax etc. these are issues which would be considered either in the pe

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REJI KURIAN Versus THE STATE TAX OFFICER GOODS & SERVICE TAXES, MATTANCHERRY, THE DEPUTY COMMISSIONER GOODS & SERVICE TAXES, (FORMERLY COMMERCIAL TAXES) AND THE COMMISSIOENR OF GOODS & SERVICE TAXES (FORMERLY COMMERCIAL TAXES), THIRUVANANTHAPURAM
VAT and Sales Tax
2018 (6) TMI 1129 – KERALA HIGH COURT – 2018 (13) G. S. T. L. 260 (Ker.)
KERALA HIGH COURT – HC
Dated:- 6-2-2018
W.P. (C). No. 2384 of 2018
CST, VAT & Sales Tax
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri. Aji V. Dev, Sri. M.G. Shaji And Smt.O.A. Nuriya
For The Respondents : Sri. V. K. Shamsudheen
JUDGMENT
Petitioner along with others was carrying on business in partnership in the name 'Vibgyor Digital Colour Lab'. The firm of the petitio

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the firm is no longer doing business since 31.07.2011. It is the case of the petitioner that there was no communication thereafter to the firm from the Department. While so, it is stated that the petitioner has received notice under the Revenue Recovery Act for realization of amounts payable under the Act, and the enquiries made by the petitioner thereafter revealed that proceedings have been initiated by the first respondent against the firm after Ext.P3 notice under Section 25(1) of the Act, for assessing the escaped turnover of the petitioner for the year 2011-12 and an assessment order has been passed pursuant to the said proceedings, on 20/03/2017. Ext.P6 is the order passed by the first respondent in this connection and the said order

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heir business address and the firm has responded to the said notice. It is submitted that in so far as the firm has received Ext.P3 notice earlier sent, they cannot be heard to contend that they have not received the notice issued prior to Ext.P6 order. It was also pointed out by the learned Government Pleader that the registration of the firm of the petitioner is yet to be cancelled and on that ground also, they cannot contend that they have not received the notice sent in the business address of the firm .
5. True, in so far as one of the partners of the firm is doing business with others in the very same premises, they must have received Ext.P3 notice. But, that does not mean that they should always get the notices sent in that address.

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Commissioner, CGST & Central Excise Versus Endo Labs Ltd.
Central Excise
2018 (2) TMI 1755 – MADHYA PRADESH HIGH COURT – TMI
MADHYA PRADESH HIGH COURT – HC
Dated:- 6-2-2018
CEA No.40 of 2017
Central Excise
P. K. Jaiswal And Virender Singh JJ.
For the Appellant : Shri Prasanna Prasad, learned counsel
ORDER
This appeal under Section 35-G (2) of the Central Excise Act, 1944 has been filed by the Revenue against order dated 11.01.2017 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, by which the learned Appellate Tribunal allowed the appeal of the assessee filed against order dated 26.07.2012 passed in Order-in-Appeal by the Commissioner (Appeals), Customs & Central Excise, Indore, whereby the assessee was denied benefit of CENVAT credit on input and input services.
2. Learned counsel for the appellant has made a statement at Bar that the issue involved in this appeal is squarely covered by the order dated 31.01.2018 passed in Central Exc

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res of Cement & Clinker falling under Sub-Heading No.25.23 of the schedule to the Central Excise Tariff Act, 1985 (5 of 1986). They are availing CENVAT Credit facility on inputs capital goods and input services under Rules 2 and 3 of the CENVAT Credit Rules, 2004. On the basis of departmental audit carried out in September, 2005, it was alleged that several input services for which CENVAT Credit has been allowed, would not be eligible for the same and show cause notice was issued. The Original Authority dismissed CENVAT Credit on various input services to the extent of Rs. 28,24,034/-. Vide order dated 30.03.2007 (Annexure-C) First Appellate Authority – Commissioner (Appeals), Customs & Central Excise, Indore allowed the CENVAT Credit to the tune of Rs. 27,57,759/- and upheld the demand to the tune of Rs. 1,16,280/-.
3. The Revenue aggrieved by the aforesaid order, challenged the same by filing appeal before the learned Appellate Tribunal. Credit has been taken as distributed by the

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y covered by a decision of the Tribunal in the case of Cadile Health Care v. CCE, Ahmedabad reported in 2010 (17) STR 134 (Tribunal Ahmedabad) and held that denial of credit for these services is not legally sustainable and dismissed the appeal of the Revenue.
4. Shri Prasanna Prasad, learned counsel for the appellant has submitted that one appeal against order passed by the Delhi High Court on 08.03.2017 in the case of Commissioner of Central Excise Delhi-I etc. v. M/s. Space Telelink Limited & another has been filed before the Apex Court and the aforesaid matter is pending, and therefore, till the matter is decided, it cannot be said that the issue has been finally decided by the Courts of law.
5. It is not in dispute that the claims of CENVAT Credit was held to be admissible and penalty imposed was set aside by the Gujarat High Court as well as other High Courts. Gujarat High Court took note of the revenue's contention with regard to the justification of Rule 8 (3A). It was

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o the fact, which has not been disputed by the learned counsel for the Revenue, that the matter has been decided and appeal has been dismissed by the Delhi High Court in the case of Principal Commissioner of Central Excise, Delhi-I v. Space Telelink Limited reported in 2017 (355) ELT 189 (Delhi) by giving following reasons in paragraphs No.6, 7 and 8, which read, as under: –
“6. This Court also notices that the Indsur Global Ltd. (supra) decision had cited and relied upon the decision in Eicher Motors Ltd. v. Union of India 1999 (106) ELT 3 (SC) as well as upon the decision in Collector v. Dai Ichi Karkaria Ltd. 1999 (112) ELT 353 (SC) . In Dai Ichi (supra), the Court held as follows: –
” 17. It is clear from these Rules, as we read them, that a manufacturer obtains credit for the excise duty paid on raw material to be used by him in the production of an excisable product immediately it makes the requisite declaration and obtains an acknowledgment thereof. It is entitled to use the

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ble.
18. It is, therefore, that in the case of Eicher Motors Ltd. v. Union of India [1999(106) ELT 3] this Court said that a credit under the MODVAT scheme was as good as tax paid.”
7. The revenue has argued that the Supreme Court has entertained a Special Leave Petition against the judgment of Gujarat and Madras High Courts and furthermore, granted a stay of proceedings and that in these circumstances, the law declared in those judgments are no longer applicable. This submission is fallacious because in Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association (1992) 3 SCC 1 , the Supreme Court had observed as follows: –
“While considering the effect of an interim order staying the operation of the order under challenge, a distinction has to be made between quashing of an order and stay of operation of an order Quashing of an order results in the restoration of the position as it stood on the date of the passing of the order which has been quashed. The stay of operat

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t the passing of the interim order dated February 21, 1991 by the Delhi High Court staying the operation of the order of the Appellate Authority dated January 7, 1991 does not have the effect of reviving the appeal which had been dismissed by the Appellate Authority by its order dated January 7, 1991 and it cannot be said that after February 21, 1991, the said appeal stood revived and was pending before the Appellate Authority.
” 8. It is apparent therefore, that an order keeping in abeyance the judgment of a lower Court or authority does not deface the underlying basis of the judgment itself, i.e., its reasoning.”
7. In view of the aforesaid, we are of the view that the law on the issue is well settled by various High Courts. No case to interfere with order dated 02.06.2016 passed by the learned Tribunal, as prayed for, is made out, nor any substantial question of law is arising in this appeal.
8. Central Excise Appeal No.32/2016 filed by the Revenue has no merit, and is accordi

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Procedure for validation of Bank Accounts and rectification of EGM errors for credit of IGST Refund through PFMS Portal
08/2018 Dated:- 6-2-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT & ADMN)
AIR CARGO COMPLEX, NSC131 AIRPORT, KOLKATA: 700 052.
F. NO. S41 (Misc) – 64/2017CCX/Pt
Date: 06.02.2018
PUBLIC NOTICE NO. 08/2018
Sub: Procedure for validation of Bank Accounts and rectification of EGM errors for credit of IGST Refund through PFMS Portal.
Attention of the exporters. Custom House Brokers, all Carriers and all Members of Trade invited regarding Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017 and validation of Bank accounts in the PFMS for quick dis

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ata for validating their Bank Accounts in the Customs EDI System.
4. The Exporters/their Authorized Representatives are advised to submit the following documents to Drawback: Section (Airport) for updating their Bank Accounts details in the Customs EDI system.
(i) The Bank Account No. and the name of the Bank declared for credit of Drawback.
(ii) The Bank Account and name of the Bank declared in the GSTN Registration Form as uploaded in GSTN Portal.
(iii) Authorization letter issued to the Agent/Broker for Updating the Bank account in the Customs EDI system.
(iv) Request letter along with valid IEC No. and cancelled cheque of the Bank Account declared in the GSTN and the Bank Account no. desired by the Exporter to be updated in the Cus

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0.10% MERCHANT EXPORT OR THIRD PARTY EXPORT TO BE TREAT AS DEEMED EXPORT IN GSTR1 AND PROCEDURE FOR REBATE CLAIM ON LINE IN GST REGIME AS EXPORTED WITH DUTY PAYMENT
Query (Issue) Started By: – nandankumar roy Dated:- 5-2-2018 Last Reply Date:- 7-2-2018 Goods and Services Tax – GST
Got 4 Replies
GST
DEAR SIR,
PL HELP REGARDING TO CLEAR 0.10% DUTY MERCHANT EXPORT OR THIRD PARTY EXPORT TO BE TREAT AS DEEMED EXPORT IN GSTR1 AND PROCEDURE FOR REBATE CLAIM ON LINE IN GST REGIME WITHIN GST SITE AS EXPORTED WITH DUTY PAYMENT
Reply By KASTURI SETHI:
The Reply:
It is not deemed export. Anchor
Deemed exports : The Government may notify certain supplies of goods as deemed exports, where goods supplied do not leave India, and payment fo

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GST ON INTEREST ON DELAYED PAYMENT
Query (Issue) Started By: – ROHIT GOEL Dated:- 5-2-2018 Last Reply Date:- 5-2-2018 Goods and Services Tax – GST
Got 3 Replies
GST
We have purchased Cigarettes for which payment has been made beyond due date of payment and therefore interest on delayed payment has been charged by company. Company has issued debit note where HSN code of cigarette is mentioned and description mentioned as Interest on delayed payment….
Whether it is correct treatment by company and how to treat it in our GST return??
Reply By KASTURI SETHI:
The Reply:
Yes. The Company is correct in this aspect. As per Section 15 of CGST Act, 2017 interest on delayed payment is part of taxable value/transaction value(on which

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Bisen Engineering (P) Ltd. Versus CGST & CC, Bhopal
Central Excise
2018 (2) TMI 1246 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 5-2-2018
Appeal No. E/51810/2017-SM – Final Order No. 50548/2018
Central Excise
Hon'ble Mr. Ashok Jindal, Member ( Judicial )
Shri Sandeep Mukherjee, C.A. – for the appellant
Shri K. Poddar, D.R. – for the respondent
ORDER
Per Ashok Jindal
The appellant is in appeal against the impugned order wherein the refund claim of duty paid during the course of investigation along with interest has been denied to the appellant following the decision of this Tribunal in appellant's own case wherein penalty against the appellant has been dropped by this Tribunal vide Final Order No. 52203/2015 dated 27th May 2015.
2. The facts of the case are that an investigation was conducted at the end of the appellant and it was found that the appellant is required to pay duty which the appellant paid along with interest during investigation itsel

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iated in terms of Section 11A(2B) of the Central Excise Act, 1944 and no show cause notice was required to be issued. Thereafter, the appellant has filed this refund claim. The refund claim was rejected by the authorities below on the ground that this Tribunal has considered the issue of imposition of penalty and observed that confirmation of the demand along with interest is to be appropriated in terms of Section 11A (2B) of the Act. Therefore, refund claim are not entertainable. Against the said order, the appellant is before me.
3. The ld. Consultant appearing on behalf of the appellant submits that as the show cause notice is barred by limitation. Therefore, whatever amount they have paid during the course of investigation is pre-deposit is required to be refunded. In support of this contention, he relied on the following decisions:
(i) Nandeshwari Packaging Ltd. – 2008 (229) ELT 441 (Tri.-Ahmd.);
(ii) Birla Ericsson Optical Ltd. – 2007 (212) ELT 213 (Tri.-Del.);
(iii) Parle

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ant before issue of show cause notice, the appellant should get the benefit of provisions of Section 11A (2B) of the Central Excise Act, 1944, according to which, there was no requirement of issuance of show cause notice, once the duty along with interest has been paid. Further, since the ingredients mentioned in the proviso to Section 11A and Section 11AC of the Central Excise Act are absent in the present case, the question of imposition of penalty does not arise.”
7. On going through the said findings of this Tribunal, this Tribunal categorically held that the show cause notice was not required to be issued and the amount already paid by the appellant during the course of investigation along with interest was required to be appropriated in terms of Section 11A(2B)of the Central Excise Act, 1944. Although, it was also held that show cause notice is barred by limitation but the findings of this Tribunal has not been challenged by the appellant before the higher forum and the same has

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Postponement of introduction of E-way bill under GST.
11/2018-State Tax Dated:- 5-2-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 5th February 2018
NOTIFICATION
Notification No. 11/2018-State Tax
No. MGST.1018/C.R.04(1)/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the

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Rasik Products Pvt. Ltd. Versus Union of India
GST
2018 (4) TMI 1215 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 5-2-2018
Writ Tax No. – 131 of 2018
GST
BHARATI SAPRU AND NEERAJ TIWARI, JJ.
Counsel For Petitioner: Shri Suyash Agarwal, Advocate
Counsel For Respondent: A.S.G.I., C.S.C.
JUDGEMENT
Heard Sri Suyash Agrawal, learned counsel for the petitioner, Shri Anant Kr. Tiwari, learned counsel for the respondent nos.1 and 2 and Shri Piyush Agrawal, learned counsel for the respondent nos.3 to 5.
The petitioner seeks a writ of mandamus directing the GST council respondent no.2 to make recommendations to the State Government to extend the time period for filing of GST Tran-1 in the case of the petit

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M/s Rajratan Global Wire Ltd. Versus CGST, CC & CE, Ujjain
Central Excise
2018 (2) TMI 1725 – CESTAT DELHI – TMI
CESTAT DELHI – AT
Dated:- 5-2-2018
Appeal No. E/51805/2017-SM – Final Order No. 50540/2018
Central Excise
Hon'ble Mr. Ashok Jindal, Member (Judicial)
Shri Manish Saharan, Advocate – for the appellant
Shri K. Poddar, D.R. – for the respondent
Ashok Jindal:
The appellant is in appeal against the impugned order where Cenvat credit on telephone services and insurance services has been denied to the appellant on the ground that these services are not input service as per Rule 2(l) of Cenvat Credit Rules, 2004 with effect from 1.4.2011.
2. Heard the parties.
3. Considering the fact that telephone service i

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e. The insurance policy taken for marine specific voyage and insurance for finished goods after place of removal have been excluded from the definition of input in terms of Rule 2(l) of Cenvat Credit Rules, 2004 with effect from 1.4.2011. Therefore on these services, appellant is not entitled to avail Cenvat credit.
5. Further, I find that on group insurance for employees and group gratuity scheme the insurance taken on these has not been specifically excluded from the definition of input services with effect from 1.4.2011. Therefore, the appellant is entitled to avail Cenvat credit on the said services as held by this Tribunal in the case of M/s Hydus Technologies India Pvt. Ltd. (supra).
6. In these terms appeal is disposed of.
(Dictat

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In Re : M/s. Sammarth Overseas & Credits Pvt. Ltd
GST
2018 (6) TMI 427 – AUTHORITY FOR ADVANCE RULING, HYDERABAD TELANGANA – 2018 (13) G. S. T. L. 370 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, HYDERABAD TELANGANA – AAR
Dated:- 5-2-2018
A. R. Com/2/2017 – TSAAR Order No. 1/2018
GST
Sri J. Laxminarayana, Additional Commissioner (State Tax) And Sri V. Srinivas, IRS, Joint Commissioner (Central Tax)
RULING
Under Section 100(1) of the CGST/TGST Act, 2017, any person aggrieved by this order can prefer an appeal before the Telangana State Appellate Authority for Advance Ruling, Hyderabad, within 30 days from the date of receipt of this Order.
I. M/s. Sammarth Overseas & Credits Pvt. Ltd., Sanathnagar, Hyderabad, (GSTIN No. 36AAGCS9604PIZ0) has filed an application and sought advance ruling on the following issues under Section 97(1) of TGST Act, 2017 read with Rule 103 of CGST/TGST Rules, 2017.
II. Issue to be decided:
(i) Classification of Goods- “Roof V

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continuous extraction of air from the building. As the turbine rotates, the centripetal forces associated with the rotation fling air outwards from the tips of the vanes.
3. The windmill's only source of energy is derived from the wind. It is the same as the wind turbine ventilator. The wind turns the blades which spin a shaft, in turn, prompt a generator to produce electricity. These blades are connected to a generator, sometimes through a gearbox and sometimes directly. In both the cases, the wind produces the mechanical energy. Depending on wind speed, most modern turbines can operate at speeds from as little as 4 meters per second to as much as 15 mps as the wind turbine ventilators.
4. The wind turbine ventilators work on the very same principle of windmill. The mechanical power generated is due to wind flow.
5. These run on free wind power and hence it is zero running power cost. It can be installed anywhere as it runs on wind power. These save electricity required for coo

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d.
9. In this ventilator, mechanics involved in the air movement are very simple. The hot air inside the shed tends to rise up. When the device rotates, it sucks out hot air, thereby creating a low pressure area in the structure and forcing movement of fresh air through doors and windows inside the structure. This is a continuous process throughout the day.
10. Appellant therefore submits that these roof ventilators are windmills and hence requested the Advance Ruling Authority to issue Ruling and clarification, holding that roof / wind turbine ventilators fall under Entry 234 in the I Schedule to the Notification No.1/2017 Central (rate) dated 28.6.2017 for the purpose of levy of CGST, SGST and IGST.
V. The issue has been examined with reference to the provisions of the CGST/TGST Act, 2017 and the Rules made there under and the notifications issued till date; and the Advance Ruling is given as under:-
1. As per the Rules for Interpretation of Customs tariff as made applicable t

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, Dt. 21-11-2017, issued by Government of Telangana, the rate of GST on Roof Ventilators is as under :-
Notification No. 41/2017 – Central Tax (Rate)
(G.O.Ms No. 250, Revenue (CT-II) Department, Dt. 21-11-2017)
Sl. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
Rate
317B Sch-III of notification 1/2017 – Central Tax (Rate)
8414
Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]”;
CGST 9% + TGST 9%
 
As seen from the above, Roof Ventilators falls under Schedule-III of Notification No. 1/2017 – Central Tax (Rate) to GST Act, 2017 as amended and attracts a tax rate of 18% (CGST 9% + TGST 9%) w.e.f. 15-11-2017.
The application filed by M/s Sammarth Overseas & Credits Pvt. Ltd., is disposed accordingly.
Case laws, Decisions, Judgements, Orders

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In Re : M/s. Shree Vishwakarma Engineering Works
GST
2018 (6) TMI 517 – AUTHORITY FOR ADVANCE RULINGS, GUJARAT – 2018 (14) G. S. T. L. 124 (A. A. R. – GST), 2018] 2 GSTL (AAR) 83 (AAR)
AUTHORITY FOR ADVANCE RULINGS, GUJARAT – AAR
Dated:- 5-2-2018
ADVANCE RULING NO. GUJ/GAAR/RULING/2018/2 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017/AR/6)
GST
Mr. R.B. Mankodi, Member And Mr. G.C. Jain, Member
For The Applicant : Shri N.N. Patel, Advocate
RULING
The applicant M/s. Shree Vishwakarma Engineering Works is engaged in the assembling and manufacturing of musical instruments known as electrically operated drum with bell and zalar. The applicant has submitted that they are purchasing various components for assembling of musical instrument. The applicant had installed lathe machine, drill machine and welding machine which are mainly used for preparing body and machining work. Thereafter, different parts are manually assembled. Accordingly, as per applicant, the use

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of GST Tariff provides musical instruments, parts and accessories of such articles. The Chapter 92 provides various kinds of musical instruments which are subject to tax under the GST Act. The Chapter 92 also provides the 'Indigenous handmade musical instrument' subject to NIL rate of GST. They submitted that the entry of musical instrument under the VAT Act and as provided under Chapter 92 of the GST Act are identical and hence according to them the exemption granted under the VAT Act is continued even under the Goods and Service Tax Act, 2017. They requested that the disputed item known as electrically operated drum with bell and zalar be held as covered under Chapter 92 of the GST Tariff applicable at NIL rate of tax.
4. The applicant made further written submissions in support of their claim of classification of the item electrically operated drum with bell and zalar as an indigenous handmade musical instrument. They submitted that the Chapter 92 of GST Tariff provides for musical

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t is an instrument created or adapted to make musical sound. In principle any object that produces sound can be consider a musical instrument. It is through purpose that the object becomes a musical instrument”. Accordingly, the disputed item manufactured by the applicant is musical instrument as covered under Chapter 92 of the GST Tariff.
6. The applicant submitted that the second requirement is that the musical instrument should be indigenous. The term indigenous as defined in Cambridge Advance Dictionary means “Naturally existing in a place of country rather than arriving from another place”. Further, as per Oxford Dictionary, indigenous means “originating or occurring naturally in a particular place; native”. The disputed item 'electrically operated drum with bell and zalar' is manufactured by the applicant at his place of business. Accordingly, the item manufactured by the applicant is an indigenous musical instrument.
7. The applicant submitted that the third requirement is tha

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d is to be determined by following the test of common parlance or commercial parlance and relied on the judgment of Hon'ble Supreme Court in the case of M/s. Indo International Industries, reported at 45 STC Page 359. They submitted that the disputed item of the applicant is Page 2 of 5 popularly known as musical instrument and is also played in every Hindu Temple during performing morning and evening Aarti. Accordingly, as per common parlance principle, the disputed item is indigenous handmade musical instrument and hence the rate of tax applicable would be NIL rate of tax. They further relied on the following judgments
(a)
Atul Glass Industries (p) Ltd.
–
63 STC Page 322 (S.C.)
(b)
Indian Aluminium Cables Ltd.
 –
64 STC Page 180 (S.C.)
(c)
 Alpine Industries,
 –
131 STC Page 9 (S.C.)
9. The applicant further submitted that the Government of India, Ministry of Finance (Department of Revenue), vide Notification No. 28/2017-Central Tax (Rate) dated 29.09.20

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dated 28-6-2017 issued under the Central Goods and Services Tax Act, 2017 and corresponding Notification issued under the Gujarat Goods and Services Tax Act, 2017, which provided exemption to 'Indigenous handmade musical instruments' of Chapter 92.
12.1 It is observed that the Explanation (iii) and (iv) of the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 provides as follows :-
“Explanation. – For the purposes of this notification, –
(i) ……
(ii) ……
(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.”
12.2 Further, H

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doubt that the HSN Explanatory Notes are a dependable guide even while interpreting the Customs Tariff.”
13.1 As per the submissions of the applicant, for manufacture of product 'Electrically operated Drum with Bell and Zalar', they prepare body by using Lathe Machine, Drill Machine and Welding Machine, wherein different parts are manually assembled. In the said product, Drum, Bell and Zalar are used which are played in a rhythm by mechanical operation of electric motor run by electricity. The resultant product is distinctly known in the market as 'Electrically operated Drum with Bell and Zalar'.
13.2 The description of goods covered by Heading 9208 of the First Schedule to the Customs Tariff Act, 1975, is as follows :-
“Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this Chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signa

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ral Tax (Rate), dated 28-6-2017 was amended vide Notification No. 28/2017-Central Tax (Rate), dated 22.09.2017, whereby, inter-alia, in Sl. No. 143, entry “Indigenous handmade musical instruments as listed in ANNEXURE II”, has been substituted and 'Annexure – II' containing list of 134 indigenous handmade musical instruments, was inserted. Thus, the exemption vide Sl. No. 143 of the said Notification is now admissible only to those indigenous handmade musical instruments of Chapter 92 as are listed in Annexure-II of the said Notification.
14.2 As per the submissions of the applicant, for manufacture of product 'Electrically operated Drum with Bell and Zalar', they prepare body by using Lathe Machine, Drill Machine and Welding Machine, wherein different parts are manually assembled. In the said product, Drum, Bell and Zalar are used which are played in a rhythm by using electricity and electric motor. The resultant product is distinctly known in the market as 'Electrically operated Dru

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In Re : M/s. Mitora Machinex Pvt. Ltd.
GST
2018 (6) TMI 624 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (14) G. S. T. L. 141 (A. A. R. – GST), [2018] 2 GSTL (AAR) 82 (AAR)
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 5-2-2018
ADVANCE RULING NO. GUJ/GAAR/RULING/2018/1 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017/AR/14)
GST
R. B. Mankodi Member And G. C. Jain Member
For the Applicant : Shri K.A. Nagar, Consultant
RULING
The applicant M/s. Mitora Machinex Pvt. Ltd. has submitted that they manufacture and supply the 'Ice Cream Making Machines' in diverse specifications such as Automatic Ice Cream Making Machine, Countertop Ice Cream Making Machine, Soft Ice Cream Making Machine and Fully Automatic Ice Cream Making Machine..
2. The applicant has raised the following questions for Advance Ruling –
(i) Whether the aforesaid goods fall under Chapter Heading 8438 of GST Tariff ?;
(ii) Whether the applicant is liable to pay GST at the rate of 18% on s

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ription of Chapter Heading No. 8438 of GST Tariff, which attracts the rate of 18%.
4. It is submitted by the applicant that the said goods primarily designed for manufacture of ice cream i.e. food, thus the same cannot be treated as similar to refrigerator, freezer, heat pumps or other refrigerating or freezing equipments of Chapter Heading No. 8418 of GST Tariff. The description of Chapter Heading 8418 is as under –
“Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415”.
It is submitted that the aforesaid description of the goods relates to (i) the refrigerators, in which goods can be stored at low temperatures; (ii) freezers which withdraw the heat to change something from a liquid to a solid; change to ice; cause to freeze; and (iii) Heat Pump is a device which draws heat from a suitable heat source and converts it with the assistant of a supplementary energy source into a source

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distributor normally attract GST rate of 18%. (ii) The description of Chapter Heading 8438 fits to the Ice Cream Machine. (iii) the impugned goods is not in the category of luxury item like car, which is deemed to be unnecessary or non-essential, or not like sin product 'tobacco' or demerit goods to attract GST rate of 28%. Therefore, the applicant is of the view that the goods in question are specifically covered by Chapter Heading 8438, which attracts the GST rate of 18%.
7. The applicant, vide their further submissions dated 30.11.2017, referred to the decision in the case of Milk Food Ltd. Vs. Collector of Customs, New Delhi [1994 (71) ELT 549 (Tri.)] and submitted that the Tribunal has held that a single unit for manufacture of ice cream is classifiable under sub-heading 8438 of the Customs Tariff Act, 1975. The applicant also referred to the decisions in the case of Collector of Central Excise Vs. Gakso Refrigeration Engineers [1993 (63) ELT 568 (Tribunal)] and [1997 (89) ELT A4

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and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415' with Chapter Head 8418. As per the description given by the applicant, the product namely, 'Ice Cream Making Machines' appear to be falling under the entry at Serial No. 120 of Schedule IV of Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017.
9. We have considered the submissions made by the applicant in their application for advance ruling and additional submissions made vide letter dated 30.11.2017 as well as submissions made at the time of personal hearing. We have also considered the information and views submitted by the Goods & Services Tax and Central Excise, Ahmedabad South Commissionerate.
10. The issue involved in this case is regarding classification of 'Ice Cream Making Machine'.
11.1 It is observed that the Explanation (iii) and (iv) of the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 provides as follows :-
“Ex

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ise Tariff Act, 1985, the Central Excise Tariffs are based on the Harmonious System of Nomenclature (HSN) and the internationally accepted nomenclature was taken into account to reduce disputes on account of tariff classification. Accordingly, for resolving any dispute relating to tariff classification, a safe guide is the internationally accepted nomenclature emerging from the Harmonious System of Nomenclature (HSN). Although, the decision in the case of Woodcraft Products (supra) dealt with the interpretation of the provisions of the Central Excise Tariff there can be no doubt that the HSN Explanatory Notes are a dependable guide even while interpreting the Customs Tariff.”
12.1 The Tariff Heading 8418 reads as follows :-
“Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415”
12.2 The Explanatory Notes for 'Refrigerators, freezers and other refrigerating or freezing equipment, ele

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ed gas from the evaporator and delivers it under pressure to
(2) The condenser or liquefier where the gas is cooled and liquefied, and
(3) The evaporator, the active cooling element, consisting of a tubular system in which the condensed refrigerant, released through an expansion valve, evaporates rapidly with the absorption of heat from the surrounding air or, in the case of large cooling installations, from brine or a solution of calcium chloride kept in circulation around the evaporator coils.
In the marine type there is no compressor and condenser in the refrigerant (water or brine) circuit, but the evaporation is induced by a vacuum produced by an ejector pump working with a steam condenser.
The later condenses and disposes of the vapours produced, which are not returned to the system.
(B) ABSORPTION TYPE REFRIGERATORS
xxx xxx
xxx xxx
Apparatus of the foregoing kinds are classified in this heading if in the following forms:
(1) xxx xxx
(2) Cabinets or other furn

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iff. The Tariff Heading 8438 reads as follows :-
“Machinery, nor specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils”
The Tariff Heading 8438 covers the machinery not specified or included elsewhere in Chapter 84, for the industrial preparation or manufacture of food or drink. As the 'Ice Cream Makers' are specifically covered under Tariff Heading 8418, the same do not fall under Tariff Heading 8438.
13.2 In support of the contention that the Ice Cream Making Machine manufactured by them fall sunder Tariff Heading 8438, the applicant has relied on the decision of Hon'ble CEGAT in the case of Milk Food Ltd. Vs. Collector of Customs, New Delhi [1994 (71) E.L.T. 549 (Tribunal)]. We have gone through the said decision. It is observed that the goods / products under dispute have been described in the first paragraph of the said dec

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der Heading 8418.69 (read with Notification No. 59/87-Cus.). The Department has not accepted the importer's claim for classification under these headings but has assessed both the consignments under sub-heading 8438.80, as the complete system on the grounds that in the first consignment “product forming system” itself consists of conveyor and freezing tunnel without which it cannot work and in the other consignment, enrobing system also cannot work without the conveyor and coating hardening tunnel. ………”.
It is not the case of the applicant that the Ice Cream Making Machines manufactured and supplied by them consists of the above referred products, which were the subject matter of dispute in the case of Milk Food Ltd. (supra). Therefore, the said decision is not found to be applicable in the facts of the present case.
14.1 The applicant has also submitted that the Ice Cream Making Machine manufactured and supplied by them are classifiable under Chapter Heading 8419 and referred

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hem are 'Freezing-salt type freezers'. Therefore, the decision in the case of Gakso Refrigeration Engineers (supra) is not applicable to the present case. For the same reasons, the decision in the case of General Fabricators (supra) rendered in respect of products 'fully fabricated insulated tanks and semi-finished insulated tanks' by relying on the decision of Gakso Refrigeration Engineers is not found to be applicable in the facts of the present case.
15. In the copy of Invoice No. 70/17-18 dated 13.06.2017 submitted by the applicant, the Tariff / HSN Classification 8418 5000 has been shown in respect of product 'Soft Ice-Cream Machine SM-301/MGF', which indicates that the applicant was classifying their product under Tariff Heading 8418 in the erstwhile Central Excise regime.
16. In view of the foregoing, we rule as under –
RULING
The product “Ice Cream Making Machine” is classifiable under Tariff Heading 84.18 and not under Tariff Heading 84.38 of the Customs Tariff Act, 1975 a

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Required Guidance & Suggestions
Query (Issue) Started By: – Mayur Patel Dated:- 4-2-2018 Last Reply Date:- 5-2-2018 Goods and Services Tax – GST
Got 6 Replies
GST
I am a proprietor of a firm engaged in website and software development.I have following concerns regarding GST and TDS for which i am seeking guidance from fellow expert of the community;
Question: is the following scenario correct ? | Am i eligible deductee for TDS ?
– I have raised invoice to my client for ₹ 1,00,000 where service charge is ₹ 84745.76 and GST(@18%) is ₹ 15254.24.
– Client paid me ₹ 90,000 ; Deducted ₹ 10,000 as TDS @ 10 % rate
It is to be noted that
– The location of supplier and place of supply of service is di

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are liable to deduct tax at source (TDS) and in terms of Section 52 of CGST Act, 2017, the electronic commerce operator is required to collect the tax at source (TCS).. I agree with the reply given by the expert
Reply By KASTURI SETHI:
The Reply:
TDS under GST has been deferred under till 31.3.18. At present E-Commerce operator deducts TCS @1 % (0.5 +0.5 CGST and SGST) under Section 52 of CGST Act, 17. I support the views of both experts.
The querist is advised not to call himself, "sound foolish". On this forum even experts also ask questions. To quench your thirst of knowledge is neither sin nor offence from any stretch of imagination. Rather, it is plus point for you or any person.
Reply By Mayur Patel:
The Reply:
I thank

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Rectification of errors in B2B section of GSTR-1 – Transactions more than 500 invoices
Query (Issue) Started By: – phani raju konidena Dated:- 3-2-2018 Last Reply Date:- 5-2-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts,
Please clarify –
if same invoice numbers in B2B section and export section [6A] of GSTR-1 have been uploaded erroneously through 'offline tool' i.e CSV files.
Our invoice transactions are more than 500 invoices to upload GSTR-1
Is ther

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SUPPLY OF SERVICE (SOFTWARE DEVELOPMENT TO USA CLIENT)
Query (Issue) Started By: – JOSEPH ALEXANDER Dated:- 3-2-2018 Last Reply Date:- 4-2-2018 Goods and Services Tax – GST
Got 2 Replies
GST
We have a company called BLT having GST registration. We got an order from USA for software development through internet and payment in advance towards Employee cost , office rent and commission for the propritor and it is to pay by USD thought bank.Appx Monthly $3500.000 all in charges ( Employ

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GST E-Way Bill Rules Implementation Delayed; No New Date Announced, Affecting Business Compliance Timelines.
Notifications
GST
GST – E-way bill rules postponed – Notification
TMI Updates

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Can avail input same month on RCM paid
Query (Issue) Started By: – raja raja Dated:- 3-2-2018 Last Reply Date:- 5-2-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Dear experts,
Please guide me Aug month we have paid reverse charge , same month we can claim input.
Thanks in advance
Reply By SHIVKUMAR SHARMA:
The Reply:
Yes,You can avail the ITC of RCM in the same month after making the Cash payment of Tax Under RCM.
Reply By KASTURI SETHI:
The Reply:
Sh.Sharma Ji,
Agree with you. There is no doubt. There was a lengthy discussion regarding whether ITC can be taken after crossing one month from the date of payment in cash or from the date of invoice under RCM. Do you remember ? If so, clear my doubt citing Rule etc.

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aiming credit of input tax.
It is clear that by virtue of Rule 36(1) Invoice raised by the recipient is the eligible document for claiming credit of tax paid under RCM But rule also imposes condition for payment of tax.
Nonetheless it is Inportant to note that in case of tax charged by the Supplier,the Tax invoice issued by the supplier is the eligible document for claiming credit.The claim of credit by the recipient ,in GSTR-2 is on provisional basis and gets finalised after matching of returns which is again subject to payment of tax by the supplier.
In line with the above an argument can be taken that in case of tax under RCM,Invoice issued under section 31(3) (f) is the eligible document for claiming credit.The credit of tax payable

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GST – Postponement of coming into force of the provisions relating to e-Way Bill under the TN GST Rules, 2017
G.O. Ms. No. 024 Dated:- 3-2-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
[G.O.Ms. No. 24, Commercial Taxes and Registration (B1), 3rd February 2018, Thai 21, Hevilambi, Thiruvalluvar Aandu-2049.]
No. II(2)/CTR/116(d)/2018
In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Serv

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New Customs Duty and IGST Rates for Imports to India: Key Amendments and Updates for Importers.
Notifications
Customs
Effective rates of customs duty and IGST for goods imported into India. –

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E WAY BILL
Query (Issue) Started By: – chandan bera Dated:- 2-2-2018 Last Reply Date:- 4-2-2018 Goods and Services Tax – GST
Got 3 Replies
GST
DEAR SIR/MADAM,
E WAY BILL IS MANDATORY FOR GROUNDNUT INTER STATE SALES FROM 01.02.2018 (HSN CODE-1202).
Reply By Ganeshan Kalyani:
The Reply:
Ground nut of sees quality is exempt under GST and the same is exempted from eway bill requirement.
Ground nut other than of seed quality is taxable @5 % and the same is covered for eway bill requ

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Frequently Asked Questions on E Way Bill
GST
Dated:- 2-2-2018

NATIONAL ACADEMY OF CUSTOMS, INDIRECT TAXES AND NARCOTICS (NACIN)
Frequently Asked Questions on E Way Bill
Q 1. What is an E Way Bill?
Ans. E-way bill (FORM GST EWB-01) is an electronic document (available to supplier / recipient / transporter) generated on the common portal evidencing movement of goods of consignment value more than ₹ 50000/-. It has two Components-Part A comprising of details of GSTIN of supplier & recipient, place of delivery (indicating PIN Code also), document (Tax invoice, Bill of Supply, Delivery Challan or Bill of Entry) number and date, value of goods, HSN code, and reasons for transportation; and Part B -comprising of transport details – transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and Vehicle number for road.
Q 2. What is the common portal for e-way bill?
Ans. The Common Goods and Services Tax

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ible in the value of goods.
In case of movement of goods for reasons other than supply, the movement would be occasioned by means of a delivery challan which is a mandatory document. The delivery challan has to necessarily contain the value of goods as per Rule 55 of the CGST Rules, 2017. The value given in the delivery challan should be adopted in the e-way bill.
Q 5. What are the benefits of e-way bill?
Ans. Following benefits are expected from e-way bill mechanism
(i) Physical interface to pave way for digital interface resulting in elimination of state boundary check-posts
(ii) It will facilitate faster movement of goods
(iii) It will improve the turnaround time of trucks and help the logistics industry by increasing the average distances travelled, reducing the travel time as well as costs.
Q 6. When will the e-way bill provisions be implemented?
Ans. The e-way bill provisions in respect of inter-state supplies of goods shall be implemented w.e.f 1st February, 2018

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and other articles (Chapter 71)
6
Currency
7
Used personal and household effects
8
Coral, unworked (0508) and worked coral (9601)
b) Goods being transported by a non-motorised conveyance;
c) Goods being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and
d) In respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State.
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
f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and
g) where the goods being transported are treated as no supply under Schedule III of the

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enerated by registered person and the goods are handed over to the transporter, for transportation of goods by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 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.
In a nutshell, E-way bill is to be generated by the consignor or consignee himself (if the transportation is being done in own/hired conveyance or by railways by air or by Vessel) or the transporter (if the goods are handed over to a transporter for transportation by road). Where neither the consignor nor consignee generates the e-way bill and the value of goods is more than ₹ 50,000/- it shall be the responsibility of the transporter to generate it.
In case the goods to be transported are supplied through an e-commerce operator, the information in Part A may be f

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pdating transport details in Part-B?
Ans. On furnishing of Part-A, a unique number will be generated on the portal which shall be valid for 72 hours for updation of Part B of FORM GST EWB-01.
Q 14. Is it mandatory to generate e-way bill? What if not done? What are the consequences for non-issuance of e-way bill?
Ans. It is mandatory to generate e-way bill in all cases where the value of consignment of goods being transported is more than 50,000/- and it is not otherwise exempted in terms of Rule 138(14) of CGST Rules, 2017.
Further no e-way bill is required to be generated in respect of goods being transported by a non-motorised conveyance; goods being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and in respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State.
If e-way bills, whereve

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t who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of movement of goods. The recipient shall be liable to generate e-way bill.
There could be three possibilities as below:
Situation
Movement caused by
Impact
Recipient is unknown
Unregistered person
E-way bill not required; However, the supplier has an option to generate e-way bill under “citizen” option on the e-way bill portal
Recipient is known and is unregistered
Unregistered person
E-way bill not required; However, the supplier has an option to generate e-way bill under “citizen” option on the e-way bill portal
Recipient is known and is registered
Deemed to be caused by the Registered recipient
Recipient to generate e-way bill
Q 16. What are the reasons for transportation to be furnished in the part A of e-way bill?
Ans. E-way bill is to be issued for movement of goods, irrespective of the fact whether the movement of good

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y him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
In the above case, the registered person will not have to upload the information in Part A of FORM GST EWB-01 for generation of e-way bill and the same shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
Q 19. Can the e-way bill be cancelled if the goods are not transported after generation of e-way bill?
Ans. Where an e-way bill has been generated, but goods are either not being transported or are not being transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill.
However, if the e-way has been verified in transit in accordance with t

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istered or enrolled transporter for updating the information in Part-B for further movement of consignment.
However once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
Q 22. How does transporter come to know that particular e-way bill has been assigned to him?
Ans. The transporter comes to know the EWBs assigned to him by the taxpayers for transportation, in one of the following ways:
* The transporter can go to reports section and select 'EWB assigned to me for trans' and see the list.
* The transporter can go to 'Update Vehicle No' and select 'Generator GSTIN' option and enter taxpayer GSTIN, who has assigned or likely to assign the EWBs to him.
* The tax payer can contact and inform the transporter that the particular EWB is assigned t

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e updated as many times as one wants for movement of goods to the destination. However, the updating should be done within the validity period and at any given point of time, the vehicle number updated should be that of the one which is actually carrying the goods. The validity of e-way bill is not re-calculated for subsequent entries in Part-B.
Q 26. What is the concept of acceptance of e-way bill by the recipient?
Ans. The details of e-way bill generated shall be made available to the-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or
(b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
In case, the person to whom the information in Part-

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rtal prior to the movement
Multiple consignments in one conveyance; all more than ₹ 50000/-; but the consignor has not generated e-way bill
Transporter shall generate individual FORM GST EWB-01 and may also generate consolidated e-way bill FORM GST EWB-02
Multiple consignments in one conveyance; a few less than ₹ 50000/- and e-way bill not generated for these consignments (less than ₹ 50,000/-)
Transporter shall generate FORM GST EWB-01 (for consignments of value more than ₹ 50000/-) and may generate e-way bill for consignments less than ₹ 50,000/-; and may also generate consolidated e-way bill FORM GST EWB-02
Q 28. Many distributors transport goods of multiple customers and know the details of the requirement only at the time of delivery? What to do if name of the consignee is not known?
Ans. Such movement of goods would be for reasons other than supply. The reasons for transportation will have to be mentioned in the Part A of the e-way bill.

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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.
Q 32. What is the validity period of consolidated e-way bill?
Ans. A consolidated e-way bill has no separate validity and will be governed by the underlying validity period of the individual e-way bills.
Q 33. Can a e-way bill be modified?
Ans. No. Part-A of an e-way bill once generated, cannot be modified. However, Part-B can be updated as many times as the transport vehicle is changed within the overall validity period. The validity period is not changed when the Part-B is updated.
Q 34. Is it necessary to feed information and generate e-way bill electronically in the common portal?
Ans. Yes. The facility of generation and cancellation of e-way bill is also available through SMS.
Q 35. What is EBN? Who gives it?
Ans. Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made a

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ficer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods.
Physical verification of a specific conveyance can also be carried out by any officer, on receipt of specific information on evasion of tax, after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.
Q 39. Are there any checks and balances on excessive use of power of interception of vehicles and inspection of goods?
Ans. A summary report of every inspection of goods in transit shall be recorded online on the common portal by the proper officer in Part A of FORM GST EWB-03 within twenty-four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
Once physical verification of goods being transported on any conveyance has been done during transit at

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s. The transporter can get one more e-way bill generated with the help of supplier or recipient by indicating supply as 'Sales Return' and with relevant document details and return the goods to supplier.
Q 42. What are the documents to be carried by the person in charge of a conveyance while transporting goods?
Ans. The person in charge of a conveyance shall carry-
(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance in such manner as may be notified by the Commissioner.
Q 43. What are RFIDs?
Ans. RFIDs are Radio Frequency Identification Device used for identification. The Commissioner may require RFIDs to be embedded on to the conveyance in such manner as may be notified. The Commissioner shall get RFID readers installed at places where the verification of movement of goods is required t

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eing transported from one State to another by a person who has been exempted from the requirement of obtaining registration, the e-way bill shall have to be generated by the said person irrespective of the value of the consignment.
Q 46. Can a tax payer update his business name, address, mobile number or e-mail id in the e-way bill system?
Ans. No. EWB System will not allow tax payer to update these details directly. The taxpayer has to change these details at GST Common portal, from where it will be updated in EWB system.
Q 47. What are the modes of e-way bill generation?
Ans. The e-way bill can be generated through multiple modes viz the common portal for e-way bill or Using SMS based facility or Android App or Site-to-Site integration or GSP (Goods and Services Tax Suvidha Provider).
For using the SMS facility, a person has to register the mobile numbers through which he wants to generate the e-way bill on the e-way bill system.
For using Android App, the tax payer has t

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Key highlights of Union Budget-2018
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 2-2-2018

Mr. Arun Jaitley today presented the final full budget of Modi government before the country goes to polls next year, amid subdued economic growth and challenging fiscal situation. Given that rural India constitutes two-thirds of the country's population, the agricultural sector is generously rewarded in this Budget along with education, healthcare and other populist policies being the focus areas. During the Budget 2018 speech, Mr. Jaitley said that common man will continue to be getting utmost importance from Modi government. Even Prime Minister Narendra Modi hailed the Budget, 2018 as "farmer friendly, common citizen friendly, business environment-friendly and development friendly”. Opposed to the expectations of aam aadmi, this Budget chose to keep income tax slabs unchanged for salaried class. It also clarified that Crypto currencies shall not be deemed as legal

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oms (CBIC).
In Nutshell, Union Budget, 2018, brought number of sops for MSME sector and kept its focus on infrastructure creation, higher farmers' income and economic reforms.
Though certain announcements could have been made as regards future roadmap of GST to address various concerns of trade for ease of business for GSTN Network, GST return filing, refund to exporters, Tran 1 deadline, Open issues in transitional credits and other GST law related issues still left unanswered.
General Economy
* Agriculture
* Minimum selling price(MSP) for Kharif crops has been set at least 1.5 times the production cost.
* Rural Economy
* Substantially increase in allocation of National Rural Livelihood Mission to ₹ 5750 crore in 2018-19.
* Education
* Government aims to move from black board to digital board schools by launching revitalising Infrastructure and systems (RISE) by 2022.
* Health
* Flagship National Healthcare protection scheme will be launched to cover 10 crore

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ilways
* ₹ 11,000 crore has been allocated for Mumbai rail network and ₹ 17,000 crore for the Bengaluru metro
* Aviation
* Airport Authority of India (AAI) has 124 airports. It has been proposed to increase the airport capacity by at least 5 times to 1 billion trips a year, ₹ 60 crore has been allocated to kick start the initiative in 2018-19.
* Technology
* Allocation to Digital India scheme doubled to ₹ 3073 crore.
* Fiscal Situation
* Fiscal deficit is 3.5% of GDP at ₹ 5.95 lakh crore in 2017-18. Projected fiscal deficit to be 3.3% of GDP in the next fiscal.
* Miscellaneous
* ₹ 7,148 crore allocated for industries in the textile sector
* Recapitalisation will pave the way for public banks to lend an additional ₹ 5 lakh crore
* Disinvestment target of ₹ 80,000 crore for FY19
Highlights of changes in Indirect Tax
Name of Central Board of Excise and Customs is being changed to Central Board of Indirect Taxes and C

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so as to empower Central Government to exempt goods re-imported after export for repair, further processing or manufacture ['Outward Processing of Goods'] from payment of whole or any part of duty of customs, leviable thereon subject to certain conditions.
Changes in recovery provisions [Section 28]:
* Provision introduced for pre-notice consultation in non-fraud cases.
* Provision introduced for supplementary SCN within existing time period.
* Providing a definite time frame of 6 months (non-fraud cases) and 1 year (fraud cases) for adjudication of SCN which is extendable to further period of 6 months/ 1 year.
* If the SCN is not adjudicated even within the extended period, it would be deemed as if no demand had been issued.
Few major amendments in the first schedule to the Customs Tariff Act, 1975:
* To make 'Make in India' initiative a great success, Customs duty on certain products, such as mobile phones, televisions, specified parts/accessories of motor vehicl

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l), being the goods imported into India at the rate of ₹ 8 per litre for the purpose of financing infrastructure projects.
* Abolition of Additional Duty of Customs [Road Cess] on imported motor spirit commonly known as petrol and high speed diesel oil.
EXCISE:
* Road and Infrastructure Cess on motor spirit, commonly known as petrol and high speed diesel oil, to be levied @ ₹ 8 per litre (@ ₹ 4 per litre in case it is manufactured in and cleared from 4 specified refineries located in the North-East India).
* Additional Duty of Excise [Road Cess] on motor spirit commonly known as petrol and high speed diesel oil has been abolished.
* Basic excise duty on Branded and Unbranded petrol and diesel has been reduced.
SERVICE TAX:
Retrospective Exemption:
* Services provided or agreed to be provided by the Naval Group Insurance Fund by way of life insurance to personnel of Coast Guard, under the Group Insurance Schemes of the Central Government.
* Services prov

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r section 115Q of the Act so as to bring deemed dividends also under the scope of dividend distribution tax under section 115-O.
* Long term capital gains exceeding ₹ 1 Lakh will be taxed at 10% without the benefit of indexation.
* Senior citizens to get ₹ 50,000 per annum deduction for medical insurance u/s 80D and limit u/s 80DDB, deduction of amount paid for medical treatment of specified diseases, has been raised to ₹ 1 Lakh for all senior citizens.
* Standard deduction of ₹ 40,000 allowed in lieu of existing exemption in respect of transport allowance and reimbursement of miscellaneous medical expenses.
* Education cess to be replaced with “Health & Education Cess” and the rate is to be increased to 4% from current rate of 3% which will lead to additional collection of ₹ 11000 crore.
* Government has also made PAN mandatory for any entity entering into a financial transaction of ₹ 2.5 lakh or more.
Hope the information will assist you

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