Author: admin_gst

Eligible input posted wrongly in ineligible input
Query (Issue) Started By: – vineet kumar Dated:- 6-11-2017 Last Reply Date:- 8-11-2017 Goods and Services Tax – GST
Got 7 Replies
GST
HI there
I have wrongly posted eligible input tax credit in ineligible input tax and file the GSTR 3B return, i wish to know the law regarding this as i can not correct the GSTR 3B retun now so how will i get the input back as I will be filing the GSTR 2 return which will show me the input in that return, so will i get that amount back as credit after filng the GSTR 2 or GSTR 3 returns.
Reply By KASTURI SETHI:
The Reply:
Wait for insertion of amendment in GSTR-3 B for July, 17 and onward. Still provision for amendment has not been activated. Yo

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Reverse charge exemption notifications by Stat goverments
Query (Issue) Started By: – Yatin Bhopi Dated:- 6-11-2017 Last Reply Date:- 6-11-2017 Goods and Services Tax – GST
Got 7 Replies
GST
Dear expert
There are notifications issued under IGST and CGST Act i.e. Notification 32/2017-IGST & 38/2017-CGST, regarding exemption from taxes under reverse charge (purchases from unregistered supplier) whereas under SGST act said notifications has not been issued so far.
In absence of exemption notifications by states, is SGST payable?
Please clarify
Reply By KASTURI SETHI:
The Reply:
Not payable. States will follow CGST on this aspect.
Reply By rajkumar shukla:
The Reply:
There is no need to issue separate notification by states

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GST ON SOCIETY CHARGES
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 6-11-2017

GST Update on "society charges" collected by builder:-
A builder is supposed to collected an amount for repairs and maintenance of flats. This collection is being kept in a separate account dedicated for the purpose. Until the residential housing society is formed, the expenses for repairs and maintenance of flats are borne out of this account. Once the society is formed, this account is being transferred to the society. This issue has been under litigation in service tax regime.
In service tax regime, there were number of decisions on this issue wherein it was held that there is no need to pay the tax on these society charge

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er, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business;
(b) import of services for a consideration whether or not in the course or furtherance of business;
(c) the activities specified in Schedule I, made or agreed to be made without a consideration; and
(d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II.
(2) Notwithstanding anything contained in sub-section (1),
(a) activities or transactions specified in Schedule III; or
(b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may

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rance of business.
If all the three constituents are there, the transaction will be termed as "supply". In the case of supply, no consideration is involved. In general, if the consideration is not involved, it will not be treated as "supply". However, certain activities are specified in Schedule I which will be considered as supply even if no consideration is involved. This schedule does not cover the society charges collected by the builder. Therefore, since no consideration is involved and builder is merely acting as a collector of amount which is subsequently transferred to society, in our view no tax should be payable on the same in GST regime. Further, since there is no change in legal position, the benefit of judg

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GST on Education Services
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 6-11-2017

Introduction: This article discusses in details GST taxability on education sector.
Education is the process of training and developing knowledge, skill and character of students by normal schooling.
The GST Act tries to maintain a fine balance whereby core educational services provided and received by educational institutions are exempt and other services are sought to be taxed at the standard rate of 18%.
Auxiliary services received by such educational institutions for the purpose of education up to Higher Secondary level is also exempt from GST
Other services related to education, not covered by the exemption would be taxed at a standard rate of 18% with full admissibility of ITC for such taxable services in cases where the output service is not exempt.
However, Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of ch

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e National Council for Vocational Training or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or
A Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship.
So in view of the above,
* Conduct of degree courses by colleges, universities or institutions which lead grant of qualifications recognized by law would be exempted from GST.
Training given by private coaching institutes or other unrecognised institution or self styled educational institution would not be exempted as such training does not lead to grant of a recognized qualification.
Services provided by way of education as a part of a prescribed curriculum for obtaining a qualification recognized by a law of a foreign country are also not exempted because the course / degree not recognized

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heme sponsored by the Central Government, State Government or Union territory;
(iii) security or cleaning or housekeeping services performed in such educational institution;
(iv) services relating to admission to, or conduct of examination by, such institution; up to higher secondary:
Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or Equivalent
NIL as per serial no 66 of notification no. 12 CTR dated 28th June 2017
9992
Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme: –
(a) two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted

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rovided by such educational institutions which are providing pre-school education and education up to higher secondary school or equivalent or education leading to a qualification recognised by law, are fully exempt from GST.
Annual subscription/fees charged as lodging/ boarding charges by such educational institutions from its students for hostel accommodation shall therefore, not attract GST.
Input services like canteen, repairs and maintenance etc. provided by private players to educational institutions are subject to GST.
As output services are exempted, the Educational institutions may not be able to avail credit of tax paid on the input side.
Auxiliary education services entry no 66 of notification no. 12, if provided to educational institutions providing degree or higher education, the same would not be exempt from GST.
The supply of placement services provided to educational institutions for securing job placements for the students shall be liable to GST.
Educational inst

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ation of any of the events or services referred to in clause (a), or assigning of sponsorship to such events: –
* To a registered person, shall be the location of such person;
To a person other than a registered person, shall be the place where the event is actually held and
if the event is held outside India, the place of supply shall be the location of the recipient.
Place of supply of Educational Services where the location of the supplier of services or the location of the recipient of services is outside India
The place of supply will be the place where the event is actually held.
Composite and Mixed Supply in Education sector
* If in Boarding schools, charges for education and lodging and boarding are inseparable then it exempt from GST.
* Provision of dual qualifications is in the nature of two separate services as the curriculum and fees for each of such qualifications are prescribed separately. Service in respect of each qualification would, therefore, be assessed

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Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of CGST Act, 2017 – reg.
14/14 /2017 Dated:- 6-11-2017 CGST – Circulars
GST
Circular No. 14/14 /2017 – GST
F. No. 349/21/2016 GST (Policy Wing)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, dated the 6th November, 2017
To,
The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /
Commissioners of Central Tax (All)
The Principal Director Generals / Director Generals (All)
Madam/Sir,
Sub – Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under

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TP units in terms of Notification No. 48/2017-Central Tax dated 18.10.2017, the following procedure and safeguards are prescribed –
(i) The recipient EOU / EHTP / STP / BTP unit shall give prior intimation in a prescribed proforma in “Form-A” (appended herewith) bearing a running serial number containing the goods to be procured, as pre-approved by the Development Commissioner and the details of the supplier before such deemed export supplies are made. The said intimation shall be given to –
(a) the registered supplier;
(b) the jurisdictional GST officer in charge of such registered supplier; and
(c) its jurisdictional GST officer.
(ii) The registered supplier thereafter will supply goods under tax invoice to the recipient EOU / EHTP / STP / BTP unit.
(iii) On receipt of such supplies, the EOU / EHTP / STP / BTP unit shall endorse the tax invoice and send a copy of the endorsed tax invoice to –
(a) the registered supplier;
(b) the jurisdictional GST officer in charge of such re

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of Form – B containing transactions for the month, shall be provided to the jurisdictional GST officer, each month (by the 10th of month) in a CD or Pen drive, as convenient to the said unit.
3. The above procedure and safeguards are in addition to the terms and conditions to be adhered to by a EOU / EHTP / STP / BTP unit in terms of the Foreign Trade Policy, 2015- 20 and the duty exemption notification being availed by such unit.
4. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
5. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.
(Upender Gupta)
Commissioner (GST)
Form – A
(Intimation for procurement of supplies from the registered person by Export Oriented Unit (EOU)/Electronic Hardware Technology Park (EHTP) Unit/ Software Technology Park (STP) unit/ Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of

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erson intending to supply goods to EOU/EHTP/STP/BTP unit.
For the month of…………………………..
FORM- B
Form to be maintained by EOU/EHTP/STP/BTP unit for the receipt, use and removal of goods received under deemed export benefit under section 147 of CGST Act,2017 read with Notification No. 48/2017-Central Tax dated 18.10.2017.
(as per Circular  dated)
Name of EOU/EHTP/STP/BTP unit and address
GSTIN No.            
Address of Jurisdiction GST Officer
Sr
.
No
.
Date of
prior intimation given
for
procuring
deemed export supplies
Details of registered person 
 
Jurisdictional GST officer details of registered person 
Invoice no. and date of registered person 
Name
Address
GSTIN 
Designation
 
Jurisdiction al
Identifier
such as
Division name/No.
 
No. of Invoice
 
Date
 
1
2
3
4
5
6
7
8
9
 
Details of supplies

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Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and GSTR-2 respectively – reg.
15/15/2017 Dated:- 6-11-2017 CGST – Circulars / Ordes
GST
Circular No. 15/15/2017 – GST
F. No. 349/164/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, Dated the 6th November, 2017
To,
The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /
Commissioners of Central Tax (All)
The Principal Director Generals / Director Generals (All)
Madam/Sir,
Sub -Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for f

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e Act read with sub-rule (3) of rule 59 of the CGST Rules, 2017 (hereinafter referred to as 'the Rules') provides that the details furnished in FORM GSTR-1 by the supplier shall be made available electronically to the registered person (hereinafter referred to as 'the recipient') in FORM GSTR-2A after the due date for filing of FORM GSTR-1. Sub-section (2) of Section 38 read with sub-rule (1) of rule 60 of the said Rules provides for furnishing of details in FORM- GSTR-2 after the 10th but before the 15th of the month succeeding the tax period. Further, sub-section (1) of section 38 read with sub-rule (1) of rule 60 provides that on the basis of the details contained in FORM GSTR-2A, the recipient shall prepare and furnish the details of in

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ior to furnishing the details in his FORM GSTR-2. FORM GSTR-2A is a read-only document made available to the recipient electronically so that he has a record of all the invoices received from various suppliers during a given tax period.
2. Sub-section (3) of section 38 of the Act read with sub-rule (4) of rule 59 of the Rules provides that the details of inward supplies added, corrected or deleted by the recipient in FORM GSTR-2 shall be made available to the concerned supplier electronically in FORM GSTR-1A. Further, sub-section (2) of section 37 of the Act read with sub-rule (4) of rule 59 of the Rules provides that once these details are made available electronically through the common portal to the supplier in FORM GSTR-1A, the supplie

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Recommendations of the Council, exempts intra state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. from the whole of the State tax leviable thereon under section 9 of the Delhi Goods and Services Tax Act, 2017
26/2017-State Tax (Rate) Dated:- 6-11-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION No. 26/2017-State Tax (Rate)
Delhi, the 6th Novermber, 2017
No. F. 3(37)/Fin (Rev-I)/2017-18/DS-VI/705.-In exercise of the powers conferred by sub-section (1) of Section

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AP GST Act 2017 – Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner-Reg.
CCTs Ref. CCW/GST/74/2015 Dated:- 6-11-2017 Andhra Pradesh SGST
GST – States
GOVERNMENT OF ANDHRA PRADESH
COMMERCIAL TAXES DEPARTMENT
CCTs Ref. CCW/GST/74/2015 dt 6-11-2017.
Order:
In pursuance of clause (91) of section 2 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and subject to sub-section (2) of section 5 of the the Andhra Pradesh Goods and Services Tax Act, 2017, the Chief of Commissioner hereby specifies the Joint Commissioner, having jurisdiction over the place declared as address in the applicat

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Regarding last date for filing of Form GSTR 3B of different months
3795/CSTUK/GST-Vidhi Section/2017-18 Dated:- 6-11-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Commissioner State Tax Uttarakhand
No : 3795/CSTUK/GST-Vidhi Section/2017-18
Dehradun :: Dated : 06th November, 2017
Notification
In exercise of the powers conferred by section 168 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with sub-rule (5) of rule 61 of the Uttarakhand Goods and Services Tax Rules, 2017, I, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically though

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Extension of time limit for submitting application in FORM GST REG-26
23/2017-GST Dated:- 6-11-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Department of Commercial Taxes
Excise and Taxation Complex,
Rail Head, Jammu
Notification No: 23/2017-GST
Subject:- Extension of time limit for submitting application in FORM GST REG-26
In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of t

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Jammu and Kashmir Goods and Service Tax Rules, 2017
25/2017-GST Dated:- 6-11-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Department of Commercial Taxes
Excise and Taxation Complex,
Rail Head, Jammu
Notification No: 25/2017-GST
Subject:- Extension of time limit for submitting the declaration in FORM GST TRAN-1

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Waiver the late fee payable FORM GSTR-3B
S.O.085/P.A.5/2017/Ss. 47 and 128/2017 Dated:- 6-11-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRNACH)
NOTIFICATION
The 6th November, 2017
No.S.O.85/P.A.5/2017/Ss. 47 and 128/2017.- In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this

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Validation of Bank Accounts in the Public Financial Management System (P FMS) for speedy & smooth disbursal of IGST (Integrated Goods & Services Tax) Export refund
Trade Facility No. 17/2017 Dated:- 6-11-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009
F No. S34/40/ 2017-DBK.Cus
Dated: 6.11.2017
Trade Facility No. 17/2017
Sub.: Validation of Bank Accounts in the Public Financial Management System (P FMS) for speedy & smooth disbursal of IGST (Integrated Goods & Services Tax) Export refund- reg.
Attention of ail the importers, exporters. customs brokers. and other stake holders is invited to the processing of refund of' IGST paid on goods exported.
2. In this context, it is again clarified that the shipping bill itself are treated as the refund application with effect from 01/07/2017 and therefore, no separate refund application is required

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Trade Facility on cochincustoms.gov.in for wider publicity and necessary action at the end of the concerned exporters.
5. In view or the above, exporters are advised to update their bank accounts Immediately and not to make any changes in the same during the current financial year for smooth disbursal of IGST Refund.
6. Difficulty if any may be brought to the notice of the Deputy / Assistant Commissioner of customs (Drawback or EDI).
Sd/-
(S.ANIL KUMAR)
ADDL. COMMISSIONER OF CUSTOMS
=============
Document 1
Serial No.
IEC
Exporter Name
PFMS Status
Error Code *
1 1009002791 |FINER LIVING
REJECTED
TBE0019
2 3290000397
COTTONS,
REJECTED 015,TBE0021
3
1088000941
EXPORTERS
REJECTED
TBE0008
4
1088000941 EXPORTERS
REJECTED
TBE0008
5
1091002215
COMPANY
REJECTED
TBE0008
6
1091002215
COMPANY
REJECTED
TBE0008
7
1010012266
TJP EXPORTS
REJECTED
TBE0006
8
1010012266
TJP EXPORTS
REJECTED
TBE0006
9
1010012266
TJP EXPORTS
REJECTED
TBE0019
10
10030061

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1
INUDSTRIES (P) LTD.,
REJECTED
32 211008966
LIMITED
REJECTED
TBE0006
211008966
33
34 211008966 LIMITED
35 1012000222 VESTA ENGINEERS
36 HWUPS2415C ESTABLISHMENT
37 HWUPS2415C ESTABLISHMENT
38 3293012124
LIMITED
REJECTED
REJECTED
REJECTED 015,TBE0021
REJECTED
018
REJECTED
018
|AVIRAM KNITTERS
REJECTED
015,TBE0021
39 1016915977
MILL
REJECTED
TBE0006
Document 2
40
1016915977 MILL
REJECTED
TBE0006
41
1016915977
MILL
REJECTED
TBE0021
42
1016915977 MILL
REJECTED
TBE0021
43
711015040 PVT LTD
REJECTED
TBE0017
44
488050731
LIMITED
REJECTED
TBE0018
45
488050731
LIMITED
REJECTED
TBE0018
46
488050731
LIMITED
REJECTED
TBE0018
47 1096004861
ANAND INTERNATIONAL
REJECTED
015,TBE0021
48 ATOPT4504D ALWAN EXPORT AND IMPORT
REJECTED
TBE0016
49
3209003815
JAGUAR PAW EXPORTS,
REJECTED
TBE0008
50
1010001655
PRIVATE LIMITED
REJECTED
TBE0018
51
1010001655
PRIVATE LIMITED
REJECTED
52
1010001655
PRIVATE LIMITED
REJECTED 018,TBE0

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INDIA PVT LTD.
REJECTED
TBE0006
71
1088004041 SUD-CHEMIE INDIA PVT LTD.
REJECTED
TBE0006
72
1093008628 SIVADAS TEXTILES,
REJECTED
TBE0008
73
1093008628 SIVADAS TEXTILES,
REJECTED
TBE0008
74
388038047 ABB INDIA LIMITED.
REJECTED
TBE0018
75
388038047 ABB INDIA LIMITED.
¡REJECTED
76
1088008038 BELL FOODS
REJECTED
77
1088008038|BELL FOODS
REJECTED
78
1007010762 INDAFRO IMPEX
REJECTED
79
1007010762 INDAFRO IMPEX
REJECTED
TBE0017
Document 3
80
1091004951 UPASANA EXPORTS
REJECTED
81
1091004951 UPASANA EXPORTS
REJECTED
82
1091004951 UPASANA EXPORTS
REJECTED
TBE0018
83
1091004951 UPASANA EXPORTS
REJECTED
TBE0018
84
3204002306 DIXCY TEXTILES PVT. LTD.,
REJECTED
TBE0017
85
3212000635 VEE J PEE ALUMINIUM FOUNDRY PVREJECTED
TBE0009,TBE0015
86
588095656 EVEREST INDUSTRIES LTD.
REJECTED
87
588095656 EVEREST INDUSTRIES LTD.
REJECTED
TBE0016
88
1088000347 AYSHA HOSIERY FACTORY P LTD
REJECTED
TBE0008
89
1088000347 AYSHA HOSIERY FACTO

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7
1000008959 VIKAS TRADERS
REJECTED
TBE0008
108
1088011411 NEELAMALAI AGRO INDUSTRIES LIM REJECTED
TBE0008
109
1011015862 SAHALCO BRIQUETTES
REJECTED
110
1011015862 SAHALCO BRIQUETTES
REJECTED
TBE0019
111
1012002977 |ABLA IMPEX PRIVATE LIMITED
REJECTED
TBE0009,TBE0021
112
1014007593 SUITS INDIA PRIVATE LIMITED
REJECTED
TBE0018
113
1014007593 SUITS INDIA PRIVATE LIMITED
REJECTED
TBE0018
114
3215000831 TEEMWORK CREATIONSS
REJECTED
TBE0019
115
1017502994 JOE MARINE
REJECTED
TBE0019
116
3216922880 HOLDINGS PRIVATE LIMITED
REJECTED
1
117
1016904142.
RIDHIEXPORTS PRIVATE LIMITED
REJECTED
TBE0019
118 1003009212
LAKSHMI TRADING COMPANY
REJECTED
119
1003009212 LAKSHMI TRADING COMPANY
REJECTED
1
Document 4
120
1016906170
CLASSIC EXPORTS
REJECTED
TBE0006
121
1016906170
CLASSIC EXPORTS
REJECTED
TBE0006
122
1016906170
CLASSIC EXPORTS
REJECTED
TBE0019
123
1088010253
ASSOCIATES
REJECTED
TBE0019
124
3202008480
ASK APPARELS,
REJECT

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REJECTED
TBE0018
144
1007010177 OCEAN WEALTH EXPORTS
REJECTED
TBE0018
145
1007010177 OCEAN WEALTH EXPORTS
REJECTED
146
1012007162 HI-TECH PRE TREADS
REJECTED
TBE0009,TBE0015
147
3299001485 M. S.KNITTING MILLS,
REJECTED
148
397093608 MYQUEST INTERNATIONAL PVT.LTD. REJECTED
TBE0009,TBE0015
149
5310002065 A.M.K EXPORTS
REJECTED
150
5310002065 A. M.K EXPORTS
REJECTED
TBE0009,TBE0021
151
317501062 JAI HIND ENTERPRISES
REJECTED
TBE0009,TBE0021
152
1016914768 C SONS FOOD PRODUCTS
REJECTED
TBE0009,TBE0021
153
216902258 HILLMAN HOSIERY MILLS PRIVATE LI REJECTED
TBE0008
154
1015000177 SIGNATURE FOAM PRIVATE LIMITED REJECTED
155
1001004531 CHILTON REFRIGERATION PVT.LTD. REJECTED
TBE0016
156
3016501589 G B CREATIVE LINE
REJECTED
TBE0019
157
3206018242 A M SONS COCO PRODUCTS
REJECTED
TBE0024
158
3206018242 A M SONS COCO PRODUCTS
REJECTED
TBE0024
159
1006007351 PRESTIGE PLYWOOD INDUSTRIES PV REJECTED
TBE0006
Document 5
.160
1006007351 PRESTI

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A GARMENTS,
REJECTED
TBE0018
179
1088007945
CHEMMEENS REGD
REJECTED
1
180
1010016059
|AR INDUSTRIES
REJECTED
1
181
3206020492
DON TEX,
REJECTED
TBE0019
182
305060252
DURA IMPEX
REJECTED
1
183
5303001032
JOHNS CASHEW COMPANY
REJECTED
TBE0008
184
5303001032
JOHNS CASHEW COMPANY
REJECTED
TBE0008
185
1015904211
THE FOODIND
REJECTED
5,TBE0021
186
1015001572
187 5306002854
188 AXUPR4010Q
189 3211019031
CADILLAC INTERNATIONAL
REJECTED
5,TBE0021
KANAKASREE EXPORTS
REJECTED
TBE0016
KK ENGINEERING
REJECTED
TBE0008
STONE APPARELS,
REJECTED
TBE0006
190 3211019031
STONE APPARELS,
REJECTED
TBE0006
191 AAOPU9743Q | DEVI COIR WORKS
REJECTED
TBE0018
192 AAOPU9743Q DEVI COIR WORKS
REJECTED
TBE0018
193
3204021041
P.K.B.OIL MILLS,
REJECTED
TBE0018
194 3204021041
P.K.B.OIL MILLS,
REJECTED
TBE0018
195 217506801
PRIVATE LIMITED
REJECTED
TBE0006
196 217506801
197 3293003273
198 3293003273
199 3293003273 J.R.P. EXPORTS,
PRIVATE L

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S
REJECTED
217
1009001621 MODERN EAST EXPORTS
REJECTED
TBE0006
218
1009001621 MODERN EAST EXPORTS
REJECTED
TBE0006
219
1009001621 MODERN EAST EXPORTS
REJECTED
TBE0019
220
3293007210 JAYARATHANA EXPORTS
REJECTED
TBE0018
221
3293007210 JAYARATHANA EXPORTS
REJECTED
TBE0008,TBE0018
222
3211023011 KANGAROO HOMETEX INDIA PRIVATREJECTED
TBE0008
223
1013016858 NOZAK TRADING CORPORATION
REJECTED
TBE0006
224
1013016858 NOZAK TRADING CORPORATION
REJECTED
TBE0006
225
1013016858 NOZAK TRADING CORPORATION
REJECTED
TBE0006
226
5317500168 SURYA ENTERPRISES
REJECTED
TBE0006
227
5317500168 SURYA ENTERPRISES
REJECTED
TBE0006
228 GYLPS7619A
TABITHA GARMENTS
REJECTED
TBE0006
229 GYLPS7619A
TABITHA GARMENTS
REJECTED
TBE0006
230
3293008844 D.G.M.TEXTILES,
REJECTED
TBE0008
231
3206006848
PEARL FASHIONSS,
REJECTED
TBE0008
232
3206006848
PEARL FASHIONSS,
REJECTED
TBE0016
233 3206006848
PEARL FASHIONSS,
REJECTED
TBE0008
234
1090000049
NATIO

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HIRUKUMARAN COIR PRODUCTS
REJECTED
TBE0018
253
1093008857
P. VASUDEVAN
REJECTED
TBE0008
254
1093008857 P. VASUDEVAN
REJECTED
TBE0008
255
3215000547 GALLANT EXPORT
REJECTED
TBE0016
256
3216917991 METRO CLOTHING COMPANY
REJECTED
TBE0018
257
3216917991 METRO CLOTHING COMPANY
REJECTED
TBE0008,TBE0018
258 AAGCG4113P
GOODWAY DIVING SERVICE
REJECTED
TBE0016
259 1088002757
BASHEER & SHAHID
REJECTED
TBE0006
260 1088002757
BASHEER & SHAHID
REJECTED
261 1088002757
BASHEER & SHAHID
REJECTED
TBE0019
262 1008004235
IMPORTERS AND EXPORTERS
REJECTED
263 1008004235
IMPORTERS AND EXPORTERS
REJECTED
TBE0006
264 1008004235
265 1015904467
IMPORTERS AND EXPORTERS
REJECTED
266 1015904467
SAFCOM EXPORT
SAFCOM EXPORT
REJECTED
REJECTED
TBE0016
267 3515004262
NEYTHAL INDUSTRIES,
REJECTED
5,TBE0021
268 1016912501
KASS EXPORTS & IMPORTS
REJECTED
269 1016912501
KASS EXPORTS & IMPORTS
REJECTED
TBE0006
270 1016912501
KASS EXPORTS & IMPORTS
REJECTED

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RIME ORGANICS P LTD
REJECTED
TBE0019
290 3515010513
LIFNA EXPORTERS,
REJECTED
TBE0006
291 3515010513
LIFNA EXPORTERS,
REJECTED
292 3515010513
LIFNA EXPORTERS,
REJECTED
293 1011015471
|BULL & STEIN ARTS & ARTEFACTS PRIVATE LIMITED (TBE0019
294 1011014688
GREENLAND TRADERS
REJECTED TBE0009, TBE0015,
295 1011014688
GREENLAND TRADERS
REJECTED
TBEQ008
296 288033787
INDIAN PRODUCTS (P) LIMITED
REJECTED
TBE0006
297 288033787
INDIAN PRODUCTS (P) LIMITED
REJECTED
298 288033787
INDIAN PRODUCTS (P) LIMITED
REJECTED
TBE0006
299 288033787
INDIAN PRODUCTS (P) LIMITED
REJECTED
300 1095002295
THE PEERMADE DEVELOPMENT SOC REJECTED
TBE0019
301 1095002295
THE PEERMADE DEVELOPMENT SOC REJECTED
TBE0006
302 1095002295
303|1088006817
THE PEERMADE DEVELOPMENT 50C REJECTED TBE0006.
|A.V.THOMAS & CO. LTD
REJECTED
304 1088006817
|A.V.THOMAS & CO. LTD
REJECTED
TBE0016
305 1088006817
A.V.THOMAS & CO. LTD
REJECTED
TBE0016
306 1088006817
A.V.THOMAS & CO. LTD
R

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TBE0009,TBE0015
|S. M. FRUITS
REJECTED
|S. M. FRUITS
REJECTED
TBE0006
S. M. FRUITS
REJECTED
PATSPIN INDIA LIMITED
REJECTED
TBE0008
331 3216902838
332 3216902838
GTN ENTERPRISES LIMITED
KSB MIL CONTROLS LIMITED
KSB MIL CONTROLS LIMITED
UNIGLO EXPORTS & SERVICES
UNIGLO EXPORTS & SERVICES
UNIGLO EXPORTS & SERVICES
REJECTED
TBE0008
REJECTED
TBE0006
REJECTED
REJECTED
REJECTED
TBE0006
REJECTED
333 1003001432
MARVEL ENTERPRISES
REJECTED
TBE0008
334 1003000436
(SOURIAU INDIA PRIVATE LIMITED
REJECTED
5,TBE0021
335 1001002334
KALYAN SILKS TRICHUR (P) LTD.
REJECTED
5,TBE0021
336 301045135
POMONA EXPORTS PVT.LTD,
REJECTED
5,TBE0021
|337 1007006919
KALYAN JEWELLERS INDIA LIMITED
REJECTED
338 1007006919
KALYAN JEWELLERS INDIA LIMITED
REJECTED
TBE0006
339 1007006919
KALYAN JEWELLERS INDIA LIMITED
REJECTED
340 3503000411
|KANNAN FLORAL EXPORTS
REJECTED
341 3503000411
KANNAN FLORAL EXPORTS
REJECTED
TBE0016
342 5314003368
[ROTOGRAPHICS
REJEC

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GST on renting of property to 12AAA registerd educational Institution
Query (Issue) Started By: – Noor Beg Dated:- 5-11-2017 Last Reply Date:- 7-11-2017 Goods and Services Tax – GST
Got 6 Replies
GST
I have my property rented to an govt approved maritime Insititute engaged in Govt approved courses mandatory by the Govt registered under charitable trust and having IT exmption 12AAA.
will educational Institution pay GST to me for paying to govt.
. it was not paying service tax till october 2016. in ocotber 2016 i started applying service tax but now I receive a claim from educational institution saying they were/ are not liable to pay either service tax nor GST.
please clarify thanks and Brgds Capt.Beg
Reply By KASTURI SETHI:

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the purpose of l applicable of GST. In pre-GST era, both these definitions were different in both Acts. You must go through this circular:
GST on Charitable and Religious Trusts
Reply By KASTURI SETHI:
The Reply:
Definition of commercial activity pertaining to the period prior to 1.7.12 which is relevant as per statute :
Relevant para of Circular No. 107/1/2009-S.T., dated 28-1-2009
F.No. 137/23/2007-CX.4
2. Commercial Nature of Institute
The first issue arises from the very name i.e. Commercial 'training or coaching center'. Many service providers argue that the word commercial appearing in the aforementioned phrase, suggests that to fall under this definition, the establishment or the institute must be commercial (i.e. having

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PM hints at more measures for businesses on GST
GST
Dated:- 4-11-2017

New Delhi, Nov 4 (PTI) Promising more measures to ease problems faced by small businesses due to GST, Prime Minister Narendra Modi on Saturday said a committee of state ministers has accepted most of the suggestions made by them and an announcement is likely in the GST Council meet next week.
The GST Council had announced several measures to ease problems faced by businesses last month.
The next meeting of the Council headed by Union Finance Minister Arun Jaitley and comprising state finance ministers is scheduled to meet on November 9 and 10 in Guwahati.
Speaking at an event to mark massive jump by India in World Bank's ease of doing business ranking

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car repair expences – ITC availability
Query (Issue) Started By: – satbir singhwahi Dated:- 4-11-2017 Last Reply Date:- 8-11-2017 Goods and Services Tax – GST
Got 9 Replies
GST
Sir
Kindly guide whether car repair expences, ITC , is eligible..
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
It is not eligible.
Reply By KASTURI SETHI:
The Reply:
Dear Querist,. I support the view of Sh.Mariappan Govindarajan Sir. You are well conversant in this field .So also read carefully conditions or you may say buts and ifs. What you want you may find inherent in ITC rules. In a routine way it is disallowed.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
Sri Satbir raised many a query in this forum which is helpful for me in analyzing and int

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COMPOSITTION SCHEME DELAER IF WRONGLY ISSUED TAX INVOICE
Query (Issue) Started By: – TM ARJUN Dated:- 4-11-2017 Last Reply Date:- 6-11-2017 Goods and Services Tax – GST
Got 7 Replies
GST
SIR,
RAMESH OPTED TO COMPOSITION SCHEME DEALER GST ACT AND WRONGLY ISSUED B2B TAX INVOICE TO MUGESH. CAN RAMESH ISSUE CREDIT NOTE TO MUGESH FOR REFUND OF FULL TAX AMOUNT WRONGLY COLLECTED, FOR THE PURPOSE OF CONTINUE AS COMPOSITE DEALER SCHEME.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
In my opinion, you can do so.
Reply By KASTURI SETHI:
The Reply:
Yes. No problem. I support the view of Sh.Maraippan Govindarajan, Sir.
Reply By TM ARJUN:
The Reply:
THANK YOU VERY MUCH SIRS FOR YOUR IMMEDIATE REPLIES FOR BOTH MR. M.G AND MR. K.S
Reply

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EXPORT & REFUND
Query (Issue) Started By: – PAWAN GUPTA Dated:- 4-11-2017 Last Reply Date:- 6-11-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Expert
We have a query please give your valuable advice / guide line .
We have LUT and export goods without payment of IGST. My query is what is the procedure for submission of proof of export in GST regime? please give reference of rule/Act. As In previous Excise Law we used to submit Annexure-19 for submission of POE.
Thanks i

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Refunds – balance in E Ledger
Query (Issue) Started By: – S RAMAN Dated:- 4-11-2017 Last Reply Date:- 13-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
We are paying 28% for our rawmaterials. GST for finished products is only 18% and there is credit in electronic ledger. What we need to know whether we have to apply for refund – if so when ?
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
In my view in your case no refund is possible.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 54 (3) (ii) of CGST Act, 2017 "Subject to provisions of Section 54 (10) of CGST Act, 2017 a registered person may claim refund of any unutilised input tax credit at the end of any tax period where the credit has

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fund on account of outflow is not allowed. However, it can be used for any taxable supply of goods and services. In these sub-sections so many 'ifs' and 'buts' are involved. In real sense or practically not permitted. One has to read sub sections word for word along with ITC notification issued originally in order to arrive at correct decision. Whatever you have depicted in your query, on that basis refund is not admissible.
Reply By Ramaswamy S:
The Reply:
Refund is allowed. Please refer to second proviso to Section 54(3) of the CGST Act
It says refund of unutilised input tax credit is allowed under the following situations:
1. Zero rated supplies made without payment of tax
2. where the credit accumulated on account o

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GST – Frequently Asked Question
GST
Dated:- 4-11-2017

Q. Till when can I avail the option of composition under the increased threshold?
Ans. The facility of availing composition under the increased threshold shall be available to both migrated and new taxpayers up to 31.03.2018. The option once exercised shall become operational from the first day of the month immediately succeeding the month in which the option to avail the composition scheme is exercised.
Q. How will I file returns if I avail the option of composition in the middle of a quarter?
Ans. New entrants to this scheme shall have to file the return in FORM GSTR-4 only for that portion of the quarter from when the scheme becomes operational and shall file retu

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GST to improve India's biz ranking further: PM
GST
Dated:- 4-11-2017

New Delhi, Nov 4 (PTI) Prime Minister Narendra Modi today exuded confidence that India's ease of doing business ranking will further improve next year when the impact of GST – the biggest tax reform – is taken into account.
Modi said India has in three years jumped 42 places to break into top 100 countries on World Bank's ease of doing business ranking.
This ranking takes into account reforms initiated only till May-end and does not reflect the impact of the Goods and Services Tax (GST), which was implemented from July 1, he said.
The GST has not just integrated the nation of 1.2 billion into one market with one tax rate but also provided a stable

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Puducherry CM plea to Centre on GST
GST
Dated:- 3-11-2017

Puducherry, Nov 3 (PTI) Puducherry Chief Minister V Narayanasamy today urged the Centre to ensure that GST does not cause hardships to the poor and farmers and said "more the tax more would be the evasion."
Tax should be practical to avoid tax evasion, he said, inaugurating a one-day summit of Human Resources Personnel organised by the Puducherry unit of Confederation of Indian Industry (CII) here.
The imposition of "exorbitant rate of GST on medicines, textiles, tractors and other commodities used by the common man" was a step in the wrong direction, he added.
The chief minister said as a member of the GST Council he had registered his strong pro

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PAID CGST BY MISTAKE IN CASH, LIABILITY IS ONLY IGST, CAN THE CASH BALANCE OF CGST BE USED WITH THERE IS CREDIT IN CGST?
Query (Issue) Started By: – Richa Goyal Dated:- 3-11-2017 Last Reply Date:- 7-11-2017 Goods and Services Tax – GST
Got 8 Replies
GST
We have wrongly paid CGST and SGST in cash. The liability is only IGST and there is enough credit balance in CGST and SGST. Can the cash balance of CGST and SGCT be used to make the payment of IGST?.. Kindly guide.
Reply By raj kumar shukla:
The Reply:
No GSTN does not permit such adjustment. IGST will have to be paid. refund of cgst/sgst should be sought.
Reply By KASTURI SETHI:
The Reply:
In my view answer is NO.
Reply By Ganeshan Kalyani:
The Reply:
Cross utilisation o

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WHAT ABOUT TIME LIMIT FOR GST RETURN FOR OCT,NOV,DEC
Query (Issue) Started By: – VIJAY NANDANIYA Dated:- 3-11-2017 Last Reply Date:- 14-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
GOOD MORNING SIR
WE HAVE ONE QUERY FOR FILLING RETURN FOR THE MONTH OCT,NOV,DEC-2017
REGARDING MONTHLY FILLING OF QUARTERLY FILLING
FOR T/O LESS THEN ₹ 1.5 CR
PLS GUIDE US
Reply By KASTURI SETHI:
The Reply:
Quarterly return for October, Nov. & Dec.17 may be
15.1.18. However, monthly return GSTR 3 B is to be filed every following month by 20 th. So date of Quarterly return may also change. Govt. Is extending the last date again and again because Common Portal is not perfect. So nothing is rigid. Nothing to worry. So look for exa

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WORKS CONTRACTS UNDER GST
By: – Srikanth Rao
Goods and Services Tax – GST
Dated:- 3-11-2017

Taxation of works contracts has been a vexed issue in India over the years leading to considerable litigation. The main reason for this has been tax jurisdiction being split between Union and States with Services being taxed by the former while goods (transfer or sale thereof) were being taxed by the latter. With works contracts being composite supply contracts involving elements of goods as well as services, identification of the amount which should suffer tax under each of the concerned jurisdictions was always an issue. This was also complicated by the fact that various States had come out deeming provisions in terms of valuation under which specific categories of works contracts could be artificially split in terms of value to identify amount to be subjected to VAT at their end where value of goods and services could not be ascertained from books individually.
These deeming

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ues had to be sorted out at the time of introduction of the new GST law if old trends in terms of litigation had to be stopped. GST introduced across the country with effect from 1st July 2017 has sought to address the problem. While one reason for the old problem in terms of tax jurisdiction has been taken care of due to goods and services now being taxed by both Union as well as States, the other significant point has been the idea of restricting operation of the concept of works contracts to immovable property related contracts alone. A reference to Section 2(119) of Central Goods & Services Tax Act (CGST) Act 2017 would reveal that works contract would mean a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such

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by Supreme Court in ( 2010 (10) TMI 1153 – SUPREME COURT ): – Cantilever assembly which comes into existence at the point of assembly of iron tubes of specified length in a cantilever design at a fixed place on the pole results from works contract and is not goods but a construction design. Beams, girders, bracket etc. become cantilever or cantilever assembly when fixed in a particular manner as a part of construction. Upon fixing on the iron mast/pole, this assembly becomes part of a permanent structure and cannot be called goods, as they cannot be moved about like any goods. They become part of immovable property.
* Triveni Engineering & Industries Ltd Vs CCE Nagpur (2000 (8) TMI 86 Supreme Court of India): – Installation or erection of turbo alternator on the concrete base specially constructed on the land when its removal resulted in separation of steam turbine and alternator (components of turbo alternator), meant that installation or erection of turbo alternator on the platform

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Engineering Co. Ltd Vs CCE Mumbai (2002 (8) TMI 107 Supreme Court of India): – Spray paint booth held to be immovable property as outside portions of the structure were embedded in earth and dismantling would result in damage to structure.
* Virdi Brothers Vs CCE Indore (2001 (5) TMI 918 CEGAT New Delhi) affirmed in (2006 (12) TMI 3 Supreme Court of India): – Refrigeration/cold storage plant held to be immovable property as various bought out machineries were permanently fixed to the building by concrete foundation and they formed the refrigeration plant along with the building wherein they were affixed. Some of the parts of machineries and pipes fixed therein could not be separately taken as refrigeration plant.
While we have looked at some of the decisions in the context of movability or immovability of goods, the way in which contracts are executed would also be relevant as it would alter tax impact under GST. This is owing to the fact that composite contracts/supplies in the nat

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upply component would have to be taxed considering the rates applicable to goods based on their HSN Codes while service element would be taxed separately.
Whether or not a contract would be composite works contracts or one of supply or installation would have to be gauged based on facts and circumstances of each case including the terms of the contract i.e. especially nature of property involved as well as timing of transfer of ownership/title in goods. This is where due care is needed as any error in classification could result in substantial demand for the tax payer at a later date. The classification issue would also be complicated by the fact that the peak rate as well as slab rates for services and goods respectively are not the same under GST.
We could now look at some of the past judicial precedents in India which would help us in understanding the difference between a contract for sale of goods and one for work and labour also involving transfer of property in goods meriting

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ract for sale and the one for installation would be a contract for labour and service. But, a composite contract for supply and installation, has to be treated as a works contract, for it is not a sale of goods/chattel as such. It is not chattel sold as chattel or, for that matter, a chattel being attached to another chattel. Therefore, it would not be appropriate to term it as a contract for sale on the grounds that the components are brought to the site, i.e., building, and prepared for delivery. (M/s Kone Elevator India Pvt. Ltd Vs State of Tamil Nadu & Others (2014 (5) TMI 265 Supreme Court))
* Supply, installation, testing and commissioning of power supply, distribution and SCADA system for Delhi Metro Rail – Provision of transformers, switchgears, high voltage cables by sourcing them from vendors designated in agreement and approved by customer and as per specifications and quantities in Bill of Goods in Bid Document can be said to be supply in relation to works contract execut

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arnataka & Another (2013 (9) TMI 853 Supreme Court))
* Fabrication of rolling shutters involving installation – Fabrication of rolling shutters held to be works contract as rolling shutters came into being when affixed to walls post masonry work. Where the contract is primarily one for supply of materials at a price agreed to between the parties for the materials so supplied and the work or service rendered is incidental to the execution of the contract the contract is one for sale of materials. Where the materials sought under contract have no separate identity as a commercial article and it is only by bestowing work and labour upon them, (as for example, by affixing them to the building in case of window-leaves or wooden doors and windows) that they acquire commercial identity, it would be prima facie indicative of a works contract. So also where certain materials are not merely supplied but fixed to an immovable property so as to become a permanent fixture and an accretion to the

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uddas Ltd (1967 (5) TMI 61 Supreme Court of India)).
One of the issues that is likely to continue under GST is the legal position to be adopted where part of the work is sub-contracted. There have been instances where the Honorable Supreme Court has taken the view that the principal contractor would not be liable on the portion of work undertaken by the sub-contractor even if there is no privity of contract between contractee and the sub-contractor. This is on account of the fact that the property in goods passes by way of accretion to the contractee which would mean there being no deemed sale/transfer from sub-contractor to principal contractor. This view has been followed in State of Andhra Pradesh & Others Vs Larsen & Toubro & Others (2008 (8) TMI 21 Supreme Court) as well as in Larsen & Toubro Limited Vs Additional DCCT & Another (2016 (9) TMI 519 Supreme Court) with both decisions being based on decision of the Supreme Court in Builders' Association of India & Others Vs UOI & Ot

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Advances received would have to be followed by issue of receipt vouchers u/s 31(3)(d).
As far as construction related services are concerned readers may note that there are two clauses in Schedule II to CGST Act 2017 to be read in conjunction with Section 7(1)(d) of the Act. These are clauses 5(b) and 6(a) which would cover pure labour services and works contracts respectively. Clause 5 of Schedule III to be read in conjunction with Section 7(2)(a) deals with sale of land and building (other than those involving construction related service under agreement with customer). Lease, tenancy, easement or license to occupy land or rental of buildings has been covered under clause 2 of Schedule II meaning these would be within concept of supply attracting GST. This is in contrast to the view that dealing in rights pertaining to immovable property would also be akin to a transaction in immovable property itself (Salmond on Jurisprudence (12th Edition by P.J Fitzgerald)).
This would bring in

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