Author: admin_gst

Coimbatore Road Contractors Welfare Association Versus State of Tamil Nadu, The Chief Engineer National Highways, The Chief Engineer Highways Construction and Maintenance, The Regional Officer National Highways and The Commissioner of Commercial Taxes
GST
2018 (3) TMI 900 – MADRAS HIGH COURT – [2017] 1 GSTL 15 (Mad)
MADRAS HIGH COURT – HC
Dated:- 5-10-2017
W. P No. 24842 o f 2017
GST
Mr. T.S. Sivagnanam, J.
For Petitioner: Mr.S. Doraisamy
For Respondents: Mr.A.Sri Jayanthi [For R1 to R6] Special Government Pleader, Mr.K.Venkatesh [For R7&R8] Government Advocate
ORDER
The petitioner is an association registered under the provisions of the Tamil Nadu Societies Act bearing Registration No.242/2010. The Association was formed for the Welfare of the members of the Road Contractors, who have been carrying on works for the National Highways and Highways department and other Governmental organisation.
2. The contractors used to remit 2% tax on value for the works exe

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17 GST cannot be imposed and 2% VAT alone is applicable.
7. Alternatively the association stated that if the petitioners are compelled to pay anything over and above 2%, the respondent in addition to the value of the work done, has to remit the GST as per the notification, since the representations submitted by the petitioner/ association have not been considered and no orders were passed.
8. When the case came up for hearing on 18.09.2017, the petitioner was directed to implead the Secretary to Government, Commercial Taxes Department and the Commissioner of Commercial Taxes. Accordingly, an application was filed to implead and the same was ordered by order dated 20.09.2017.
9. Mr.K.Venkatesh, learned Government Advocate [Taxes] accepted notices for the newly impleaded respondents and it appears that he had personally spoken to the Commissioner of Commercial Taxes, from which, it is seen that the Government also is in the process of discussing as to how the modality has to be worked

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for increased tax liability over and above the contracted value of work. The difficulties arising out of increased GST on works contracts for Government work was deliberated in the GST Council Meetings held on 20th August 2017 and 9th September 2017. Consequently, the GST on works contracts for Government work is being reduced to 12 percent. This move more or less balances the taxes on works contracts in the pre GST and post GST regime.
6. Pending notification of guidelines in the matter, the Government now direct that all departments and procuring entitles shall made 'on account' payment of bills presented by contractors, restricting the payments to the value due as per existing contract agreements. Any difference on account of final payment due based on the guidelines to be issued and the 'on account' payment made as above may be adjusted from out of the 5 percent amount retained with procuring entity. The payment of final bill in cases where on account payments have

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Coimbatore Corporation Contractors Welfare Association Versus State of Tamil Nadu, The Managing Director Tamil Nadu Water Supply & Drainage Board, The Executive Director Tamil Nadu Water Supply & Drainage Board, The Chief Engineer Tamil Nadu Water Supply & Drainage Board and The Commissioner of Commercial Taxes
GST
2018 (3) TMI 968 – MADRAS HIGH COURT – [2017] 1 GSTL 6 (Mad), [2018] 2 GSTL 21 (Mad)
MADRAS HIGH COURT – HC
Dated:- 5-10-2017
W. P No. 24851 of 2017
GST
Mr. T.S. Sivagnanam, J.
For Petitioner: Mr.S. Doraisamy
For Respondents:Mr.A.Sri Jayanthi,Special Government Pleader
ORDER
The petitioner is an association registered under the provisions of the Tamil Nadu Societies Act bearing Registration No.81/2012. The Association was formed for the Welfare of the members of the Road Contractors, who have been carrying on works for the National Highways and Highways department and other Governmental organisation.
2. The contractors used to remit 2% tax on value

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were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable.
7. Alternatively the association stated that if the petitioners are compelled to pay anything over and above 2%, the respondent in addition to the value of the work done, has to remit the GST as per the notification, since the representations submitted by the petitioner/ association have not been considered and no orders were passed.
8. When the case came up for hearing on 18.09.2017, the petitioner was directed to implead the Secretary to Government, Commercial Taxes Department and the Commissioner of Commercial Taxes. Accordingly, an application was filed to implead and the same was ordered by order dated 20.09.2017.
9. Mr.K.Venkatesh, learned Government Advocate [Taxes] accepted notices for the newly impleaded respondents and it appears that he had personally spoken to the Commissioner of Commercial Taxes, from which, it is seen that the Government also is in the process of discussing as to ho

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pensation by procuring entity for increased tax liability over and above the contracted value of work. The difficulties arising out of increased GST on works contracts for Government work was deliberated in the GST Council Meetings held on 20th August 2017 and 9th September 2017. Consequently, the GST on works contracts for Government work is being reduced to 12 percent. This move more or less balances the taxes on works contracts in the pre GST and post GST regime.
6.Pending notification of guidelines in the matter, the Government now direct that all departments and procuring entitles shall made 'on account' payment of bills presented by contractors, restricting the payments to the value due as per existing contract agreements. Any difference on account of final payment due based on the guidelines to be issued and the 'on account' payment made as above may be adjusted from out of the 5 percent amount retained with procuring entity. The payment of final bill in cases w

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Coimbatore Corporation Contractors Welfare Association Versus State of Tamil Nadu, The Commissioner, Greater Chennai Corporation, The Deputy Commissioner (works), The Finance Advisor, The Chief Engineer and The Commissioner of Commercial Taxes
GST
2018 (3) TMI 1016 – MADRAS HIGH COURT – [2017] 1 GSTL 12 (Mad)
MADRAS HIGH COURT – HC
Dated:- 5-10-2017
W. P No. 24852 of 2017
GST
MR. T.S.Sivagnanam, J.
For Petitioner: Mr.S.Doraisamy
For Respondents: Mr.A.Sri Jayanthi [For R1 to R5] Special Government Pleader, Mr.K.Venkatesh [For R6 & R7] Government Advocate
ORDER
The petitioner is an association registered under the provisions of the Tamil Nadu Societies Act bearing Registration No.81/2012. The Association was formed for the Welfare of the members of the Road Contractors, who have been carrying on works for the National Highways and Highways department and other Governmental organisation.
2. The contractors used to remit 2% tax on value for the works executed by

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7.2017 GST cannot be imposed and 2% VAT alone is applicable.
7. Alternatively the association stated that if the petitioners are compelled to pay anything over and above 2%, the respondent in addition to the value of the work done, has to remit the GST as per the notification, since the representations submitted by the petitioner/ association have not been considered and no orders were passed.
8. When the case came up for hearing on 18.09.2017, the petitioner was directed to implead the Secretary to Government, Commercial Taxes Department and the Commissioner of Commercial Taxes. Accordingly, an application was filed to implead and the same was ordered by order dated 20.09.2017.
9. Mr.K.Venkatesh, learned Government Advocate [Taxes] accepted notices for the newly impleaded respondents and it appears that he had personally spoken to the Commissioner of Commercial Taxes, from which, it is seen that the Government also is in the process of discussing as to how the modality has to be wo

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ty for increased tax liability over and above the contracted value of work. The difficulties arising out of increased GST on works contracts for Government work was deliberated in the GST Council Meetings held on 20th August 2017 and 9th September 2017. Consequently, the GST on works contracts for Government work is being reduced to 12 percent.  This move more or less balances the taxes on works contracts in the pre GST and post GST regime.
6.Pending notification of guidelines in the matter, the Government now direct that all departments and procuring entitles shall made 'on account' payment of bills presented by contractors, restricting the payments to the value due as per existing contract agreements. Any difference on account of final payment due based on the guidelines to be issued and the 'on account' payment made as above may be adjusted from out of the 5 percent amount retained with procuring entity. The payment of final bill in cases where on account payme

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Coimbatore Corporation Contractors Welfare Association Versus State of Tamil Nadu, The Chief Engineer (WRO), The Superintending Engineer (WRO) and The Commissioner of Commercial Taxes
GST
2018 (3) TMI 1017 – MADRAS HIGH COURT – [2017] 1 GSTL 14 (Mad)
MADRAS HIGH COURT – HC
Dated:- 5-10-2017
W. P No. 24854 of 2017
GST
MR. T.S.Sivagnanam, J.
For Petitioner: Mr.S.Doraisamy
For Respondents: Mr.A.Sri Jayanthi [For R1 to R5] Special Government Pleader, Mr.K.Venkatesh [For R6 & R7] Government Advocate
ORDER
The petitioner is an association registered under the provisions of the Tamil Nadu Societies Act bearing Registration No.81/2012. The Association was formed for the Welfare of the members of the Road Contractors, who have been carrying on works for the National Highways and Highways department and other Governmental organisation.
2. The contractors used to remit 2% tax on value for the works executed by them towards the Works Contract Tax under the Tamil Nadu Va

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tively the association stated that if the petitioners are compelled to pay anything over and above 2%, the respondent in addition to the value of the work done, has to remit the GST as per the notification, since the representations submitted by the petitioner/ association have not been considered and no orders were passed.
8. When the case came up for hearing on 18.09.2017, the petitioner was directed to implead the Secretary to Government, Commercial Taxes Department and the Commissioner of Commercial Taxes. Accordingly, an application was filed to implead and the same was ordered by order dated 20.09.2017.
9. Mr.K.Venkatesh, learned Government Advocate [Taxes] accepted notices for the newly impleaded respondents and it appears that he had personally spoken to the Commissioner of Commercial Taxes, from which, it is seen that the Government also is in the process of discussing as to how the modality has to be worked out and what is the relief petitioner/ association entitled to.
10

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rk. The difficulties arising out of increased GST on works contracts for Government work was deliberated in the GST Council Meetings held on 20th August 2017 and 9th September 2017. Consequently, the GST on works contracts for Government work is being reduced to 12 percent. This move more or less balances the taxes on works contracts in the pre GST and post GST regime.
6.Pending notification of guidelines in the matter, the Government now direct that all departments and procuring entitles shall made 'on account' payment of bills presented by contractors, restricting the payments to the value due as per existing contract agreements. Any difference on account of final payment due based on the guidelines to be issued and the 'on account' payment made as above may be adjusted from out of the 5 percent amount retained with procuring entity. The payment of final bill in cases where on account payments have been made shall be made only after the notification of the guidelines

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Deleted……

LUT Facility Extended to All Exporters Under GST for Tax-Free Exports, Subject to Conditions.
Notifications
GST
Facility of LUT extended to all exporters / registered persons subject to condi

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gst rates for sewing machine parts
Query (Issue) Started By: – satbir singhwahi Dated:- 4-10-2017 Last Reply Date:- 4-10-2017 Goods and Services Tax – GST
Got 1 Reply
GST
KIndly guide the gst rates for sewing machine parts, it is 12% or 18%
As Sewing machines hsn 8452 is 12%
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
In my opinion parts of sewing machines of the household type will be classifiable under heading 8452 10 29 ans will attract gst @ 18%.
Discussion Forum

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ITC on Purchase of Car and Reversal of ITC & levy of GST on Sale after say 2 years
Query (Issue) Started By: – shailendra singh Dated:- 4-10-2017 Last Reply Date:- 4-10-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear All,
Please consider a case where Company 'A' purchases a Car for transportation of passengers and sells it after 2 years of use.
(a). Whether Company 'A' was right in claiming ITC at time of purchase of car?
(b). Is there any provision for rev

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ITC UNDER GST
Query (Issue) Started By: – RameshBabu Kari Dated:- 4-10-2017 Last Reply Date:- 4-10-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Q1. Purchase of lights,wires,fans,furniture an AC for the use in the corporate office and can we claim ITC on those purchases which are using in the office ?
Q2. Purchase of gym equipment for the employees in the office gym, can we claim itc on those purchase ?
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 16 91) of CGST Act, 2017 "Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or servi

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How to Change Email and Mobile no. on GST portal
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 4-10-2017

How to Change Email and Mobile no. on GST portal
Introduction: In this article we shall be discussing about guidelines for changing email and mobile number of primary authorized signatories mentioned at the time of enrolment or new registration.
The steps which need to be followed by the user taxpayer for changing of email and mobile number:
Step-1: Login to GST portal (http://www.gst.gov.in/) with your user id and password.
Step-2: Click on the registration bar and select the non-core amendment.
Step-3: Click on the authorized signatory tab.
Step-4: Add new authorized signatory whose email and mob

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ANTI PROFITEERING PROVISIONS AND AUTHORITY IN GST (PART-2)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 4-10-2017

Anti-Profiteering Rules
The GST Council in its meeting on 18th June, 2017 approved and the Government has notified the Anti-Profiteering related Rules vide Chapter XV of the Central GST Rules, 2017 (Rules 122 to 137) which extend to whole of India except to State of Jammu and Kashmir. These rules contain rules inter alia, in relation to-
* Definitions of Committee, Authority, Interested party and Screening Committee
* Constitution of the Authority (Rule 122)
* Constitution of the Standing Committee and Screening Committees (Rule 123)
* Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority (Rule 124)
* Secretary to the Authority (Rule 125)
* Power to determine the methodology and procedure (Rule 126)
* Duties of the Authority (Rule 127)
* Examination of applic

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rocedure for determination as to whether the reduction in rate of tax on the supply of goods or services or the benefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices.
Within two months of receiving an application, the Standing Committee would examine it and send it to the State Level Screening Committee. Based on its recommendations, the Director General of Safeguards (DGS) would investigate the complaint with in a period of three months.
Thereafter, DGS, which has the power to issue summons, will conduct investigation and give its findings to the authority. ADG, Safeguards will act as Secretary to the National Anti-Profiteering Authority and will coordinate between the authority and the DG Safeguards office. According to the anti-profiteering rules, the authority will suggest return of the undue profit earned from not passing on the reduction in incidence of tax to consumers along with an 18 per cent inter

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ll applications will first be examined by state level screening committees, which will forward them with their recommendations to the standing committee.
State level panels will watch out for instances of businesses not passing on the benefits of tax reduction to consumers in the GST regime.
The orders passed by the APA shall follow the principles of natural justice and as such, opportunity of being heard shall be provided. The rules are silent on further appeal against orders of APA. Nor does it stipulate that such orders shall be final. It provides that orders passed by APA have to be complied with immediately by the registered person.
Orders issued by APA
* Within 3 months of report of DGS
* Opportunity of being heard
* By majority in case of difference of opinion
* Compliance by registered person immediately
* No clarity on whether order appealable or not
Order may be for any of the following :
* Reduction in prices
* Returning money to the customer along with in

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voked frequently and too lightly may hamper business environment and instill fear and distrust amongst taxpayers. The power to levy penalty may be justified but taking away the right to do business may be too harsh and even unconstitutional. There could also be disputes on undue profiteering may not actually be so as there would be other costs / overheads which may set off the profit, if any, accruing from GST efficiency. It will also add to disputes and litigation.
Time period of Provision
Rule 138 on anti-profiteering measures shall have a sunset clause. The rules framed for anti-profiteering indicate that it would operate for a period of only two years. Thus, it would cease to exist after two years of being in force.
Caution Note
APA is expected to take up cases or complaints of mass consumption or importance and may not look into small cases. However, no monetary threshold has been fixed for taking up cases for scrutiny.
It may be noted that the anti-profiteering measure in G

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ce determination in absence of any cartelization or unfair trade practice.
It may be noted that GST rates for goods and services have been fixed taking into account the pre-GST indirect tax incidence on goods and services. GST rates have been fixed with the objective of maintaining revenue neutrality in the post GST regime. Many business entities have reduced the prices of their goods and services in view of lower GST rates and also announced this publicity.
To conclude, it can be said that the anti profiteering provision should be enforced in rare case as a exception, rather than rule and should not become a hindrance in free business environment and as a tool to invite corruption.
(Concluded…….)
Reply By RAMESH SINGLA as =
Sir, any rules have been made to determine as to whether benefit of tax reduction has been passed on? Further, do you have some instances where credit was not admissible in pre GST but is admissible now?
Dated: 7-10-2017
Reply By Dr. Sanjiv Agarwal as =

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Facility of LUT extended to all exporters / registered persons subject to conditions
37/2017 Dated:- 4-10-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue )
[Central Board of Excise and Customs]
Notification No. 37 /2017 – Central Tax
New Delhi, the 4th October, 2017
G.S.R. 1218 (E).- In exercise of the powers conferred by section 54 of the Central Goods and Services Tax Act, 2017, and section 20 of the Integrated Goods and Services Tax Act, 2017, sub-rule (5) of rule 96A of the Central Goods and Services Tax Rules, 2017, and in supersession of notification No. 16/2017-Central Tax, dated the 7th July, 2017, published in the Gazette of India, Extraordinary, Part II, Sec

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x Act, 2017 (13 of 2017) or any of the existing laws in force in a case where the amount of tax evaded exceeds two hundred and fifty lakh rupees;
(ii) the Letter of Undertaking shall be furnished on the letter head of the registered person, in duplicate, for a financial year in the annexure to FORM GST RFD – 11 referred to in sub-rule (1) of rule 96A of the Central Goods and Services Tax Rules, 2017 and it shall be executed by the working partner, the Managing Director or the Company Secretary or the proprietor or by a person duly authorised by such working partner or Board of Directors of such company or proprietor;
(iii) where the registered person fails to pay the tax due along with interest, as specified under sub-rule (1) of rule 9

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Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports
8/8/2017 Dated:- 4-10-2017 CGST – Circulars
GST
Circular No. 8/8/2017-GST
F. No. 349/74/2017-GST (Pt.) Vol.-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, Dated the 4th October, 2017
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)
The Principal Director Generals/Director Generals (All)
Madam/Sir,
Subject: Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports
In view of the difficulties being faced by the exporters in submission of bonds/Letter of Undertaking (LUT for short) for exporting goods or services or both without payment of integrated tax, Notification No. 37/2017 – Central Tax dated 4th October, 2017 has been issued which extends the facility of LUT to all exporters under rule 96A of th

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acility of export under LUT has been now extended to all registered persons who intend to supply goods or services for export without payment of integrated tax except those who have been prosecuted for any offence under the CGST Act or the Integrated Goods and Services Tax Act, 2017 or any of the existing laws and the amount of tax evaded in such cases exceeds two hundred and fifty lakh rupees unlike Notification No. 16/2017-Central Tax dated 7th July, 2017 which extended the facility of export under LUT to status holder as specified in paragraph 5 of the Foreign Trade Policy 2015-2020 and to persons receiving a minimum foreign inward remittance of 10% of the export turnover in the preceding financial year which was not less than Rs. one crore.
b) Validity of LUT: The LUT shall be valid for the whole financial year in which it is tendered. However, in case the goods are not exported within the time specified in sub-rule (1) of rule 96A of the CGST Rules and the registered person fail

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eference Number (ARN), is generated online. If it is discovered that an exporter whose LUT has been so accepted, was ineligible to furnish an LUT in place of bond as per Notification No. 37/2017-Central Tax, then the exporter's LUT will be liable for rejection. In case of rejection, the LUT shall be deemed to have been rejected ab initio.]
f) Bank guarantee: Since the facility of export under LUT has been extended to all registered persons, bond will be required to be furnished by those persons who have been prosecuted for cases involving an amount exceeding Rupees two hundred and fifty lakhs. A bond, in all cases, shall be accompanied by a bank guarantee of 15% of the bond amount.
g) Clarification regarding running bond: The exporters shall furnish a running bond where the bond amount would cover the amount of self-assessed estimated tax liability on the export. The exporter shall ensure that the outstanding integrated tax liability on exports is within the bond amount. In case th

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ods from a manufacturer without payment of tax under the GST regime. The transaction between a manufacturer and a merchant exporter is in the nature of supply and the same would be subject to GST.
j) Transactions with EOUs: Zero rating is not applicable to supplies to EOUs and there is no special dispensation for them under GST regime. Therefore, supplies to EOUs are taxable like any other taxable supplies. EOUs, to the extent of exports, are eligible for zero rating like any other exporter.
k) 2[Realization of export proceeds in Indian Rupee: Attention is invited to para A (v) Part- I of RBI Master Circular No. 14/2015-16 dated 01st July, 2015 (updated as on 05th November, 2015), which states that “there is no restriction on invoicing of export contracts in Indian Rupees in terms of the Rules, Regulations, Notifications and Directions framed under the Foreign Exchange Management Act, 1999. Further, in terms of Para 2.52 of the Foreign Trade Policy (2015-2020), all export contracts

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erred by sub-section (3) of section 5 of the CGST Act, it is hereby stated that the LUT/Bond shall be accepted by the jurisdictional Deputy/Assistant Commissioner having jurisdiction over the principal place of business of the exporter. The exporter is at liberty to furnish the LUT/bond before either the Central Tax Authority or the State Tax Authority till the administrative mechanism for assigning of taxpayers to the respective authority is implemented.
3. Circular No. 2/2/2017 – GST dated 5th July, 2017, Circular No. 4/4/2017 – GST dated 7th July, 2017 and Circular No. 5/5/2017 – GST dated 11th August, 2017 are hereby rescinded except as respects things already done or omitted to be done.
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)
*******

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t that the conditions of LUT have been fulfilled shall be accepted unless there is specific information otherwise. That is, self-declaration by the exporter to the effect that he has not been prosecuted should suffice for the purposes of Notification No. 37/2017- Central Tax dated 4th October, 2017. Verification, if any, may be done on post-facto basis.
e) Time for acceptance of LUT/Bond: As LUT/Bond is a priori requirement for export, including exports to a SEZ developer or a SEZ unit, the LUT/bond should be processed on top most priority. It is clarified that LUT/bond should be accepted within a period of three working days of its receipt along with the self-declaration as stated in para 2(d) above by the exporter. If the LUT / bond is not accepted within a period of three working days from the date of submission, it shall deemed to be accepted."
2. Substituted vide Circular No. 88/07/2019-GST dated 01-02-2019 before it was read as ”
k) Realization of export proceeds in India

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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03.
07/2017-GST Dated:- 4-10-2017 Assam SGST
GST – States
GOVERNMENT OF ASSAM
ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM
KAR BHAWAN, DISPUR, GUWAHAT1-6
Order No. 07/2017-GST
Dated Dispur, the 4th October, 2017.
Subject: Extension of time limit for intimation of details of stock held on the date preceding the date

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The Chhattisgarh Goods and Services Tax (Seventh Amendment) Rules, 2017.
F-10-77/2017/CT/V (133)-36/2017-State Tax Dated:- 4-10-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Naya Raipur, the 4th October 2017
Notification No. 36/2017-State Tax
No. F-10-77/2017/CT/V (133). – In exercise of the powers conferred by Section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely :-
1. (1) These rules may be called the Chhattisgarh Goods and Services Tax (Seventh Amendment) Rules, 2017.
2. I

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M/s Ascics Trading Company Versus The Assistant State Tax Officer, The State Of Kerala
GST
2017 (10) TMI 831 – KERALA HIGH COURT – 2017 (6) G. S. T. L. 385 (Ker.) , [2017] 1 GSTL 4 (Ker)
KERALA HIGH COURT – HC
Dated:- 4-10-2017
WP (C).No. 31328 of 2017 (M)
GST
A. K. Jayasankaran Nambiar, J.
For the Petitioner : Sri. K. J. Abraham Sri. Nikhil John
For the Respondent : Sri. C. E. Unnikrishnan
JUDGMENT
It is brought to my notice by the learned counsel appearing for the petitioner that pursuant to the interim order dated 28.09.2017, the goods belonging to the petitioner, as also the vehicle carrying the goods, were released on a production of the interim order before the respondent.
2. I have heard the learned counse

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t are to accompany the transportation of goods in the course of interstate trade is conferred on the Central Government, the Central Government has, till date, not notified the documents that have to be carried by a transporter of the goods in the course of interstate movement. Under the said circumstances, and finding that neither the State Legislature nor the State Government would have the power to make laws/rules to govern interstate movements of goods in the course of trade, and for the purposes of levy of tax, I am of the view that detention in Ext.P5, for the sole reason that the transportation was not accompanied by the prescribed documents under the IGST Act/CGST Act/CGST Rules, cannot be legally sustained. I therefore, allow the w

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FC Agrawal Coal Pvt. Ltd. Versus Union of India
GST
2017 (10) TMI 880 – GUJARAT HIGH COURT – 2017 (6) G. S. T. L. 368 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 4-10-2017
Special Civil Application No. 18125 of 2017
GST
Akil Kureshi And Biren Vaishnav, JJ.
Mr Hardik P Modh, Advocate for the Petitioner
ORDER
( Per : Honourable Mr. Justice Akil Kureshi )
1. The petitioner is an importer of coal. The petitioner has challenged vires of the Goods and Service Tax (Compensation to

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The Karnataka Goods and Services Tax (Fifth Amendment) Rules, 2017.
04-E/2017 Dated:- 4-10-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (04-E/2017)
No. FD 47 CSL 2017, Bengaluru, Dated 04-10-2017
In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendations of the council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:-
RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall c

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said date and shall furnish the statement in FORM GST ITC -03 in accordance with the provisions of sub-rule (4) of rule 44 with in a period of ninety days from the said date:
Provided that, the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”
(ii) in sub-rule (5), after the words, brackets and figure “or sub-rule (3)”, the words, brackets, figure and letter “or sub-rule (3A)”, shall be inserted.
3. Insertion of new rule 120A.- After rule 120 of the said rules, the following shall be inserted, namely:-
“120A Revision of declaration in FORM GST TRAN-1.- Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 with

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ker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment:
Provided further that, where handicraft goods are transported from the State to another State by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.”
Explanation – For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Notification (No.6/2017) of No. FD 47 CSL 2017 dated: 15.09.2017 published in the Karnataka Gazette, Extraordinary, No.887 in Part-IV A dated 16th September 2017.”;
6. Amendment o

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Last date for filing of return in FORM GSTR-3B.
09/2017-State Tax Dated:- 4-10-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
KERALA STATE GOODS AND SERVICES TAX DEPARTMENT
[Notification No. 09/2017-State Tax]
No. C1-24614/2016.
Thiruvananthapuram, 4th October 2017.
In exercise of the powers conferred by section 168 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) read with sub-rule (5) of rule 61 of the Kerala Goods and Services Tax Rules, 2017 and Notification No. 3/2017-State Tax dated the 31st August 2017, 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 electr

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Extends the time limit for furnishing the details or return, GSTR 1, GSTR 2, GSTR 3.
11/2017-State Tax Dated:- 4-10-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
KERALA STATE GOODS AND SERVICES TAX DEPARTMENT
[Notification No. 11/2017-State Tax]
No. C1-24614/2016.
Thiruvananthapuram, 4th October 2017.
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) and in supersession of notifications No. 5/2017-State Tax, dated the 31st August, 2017, No. 6/2017-State Tax, dated the 31st August, 2017 and No. 7/2017-State

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Notification on the extension of the period for submission of the declaration in FORM GST CAM-03.
14602/CT., Pol-41/1/2017 Dated:- 4-10-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK
No. 14602/CT., Pol-41/1/2017
NOTIFICATION
Dated.04.10.2017
In exercise of the powers conferred by sub-rule (4) of rule 3 of the Odisha Goods and Services Tax Rules, 2017 read with section 168 of the Odisha Goods and Services

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State Government amendment the Jammu and Kashmir Goods and Services Tax Rules, 2017
SRO 416 Dated:- 4-10-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat. Jammu
Notification
Srinagar, the 4th October, 2017
SRO 416.- In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017), the Jammu and Kashmir Government on the recommendation of the council, hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:-
(i) in rule 24, in sub-rule (4), for the figures, letters and word, "30th September", the

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ted;
(v) in rule 120A, the marginal heading "Revision of declaration in FORM GST TRAN-I" shall be inserted;
(vi) in FORM GST REG-29, –
(a) for the heading, "APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION", the heading, "APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS" shall be substituted,
(b) under sub-heading PART-A, against item (i), for the word and letters "Provisional ID", the letters "GSTIN" shall be substituted
(vii) In Rule 83(1) w.e.f. 8th of July, 2017 the following words and signs are deleted and substituted:
(a) The word and sign (a) before (i) is a citizen of India; is deleted.
(b) The word and sign (i) before the word "that" in p

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Reverse charge
Query (Issue) Started By: – Santosh Nadkarni Dated:- 3-10-2017 Last Reply Date:- 5-10-2017 Goods and Services Tax – GST
Got 9 Replies
GST
Can a GST registered service provider, whose annual TO is less than ₹ 20.00 lac, raise an invoice for services provided to a GST registered client without levying GST in the invoice? Will RCM be applicable for such invoice and the service provide file GSTR1 accordingly?
Thanks.
S. M. Nadkarni
Reply By PAWAN KUMAR:
The Reply:
Dear Sir,
As per my view, the GST registered service provider has to charge GST on their GST Tax invoice. If his services are taxable under RCM in that case only he cannot charge GST on Tax invoice.
Reply By Rajagopalan Ranganathan:
The Reply:

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are registered, the exemption of 20 lakhs not applicable. You will have to realise they invoices with gst.
Reply By Himansu Sekhar:
The Reply:
RCM is not applicable
Reply By Gorantla Bhaskar Rao:
The Reply:
Dear sir,
Once you are registered under GST, you are supposed to follow the GST law and threshold exemption does not applicable to you. I endorse the view of the experts.
Reply By Santosh Nadkarni:
The Reply:
Dear Sirs,
Thanks to all of you for the prompt help and guidance. Since it is stated that once the GST registration is obtained 'voluntarily' the exemption limit does not apply, raises a question- dos the exemption apply to unregistered entities? Considering that an unregistered entity does not need to file any retur

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clarification on services provided at abroad -reg
Query (Issue) Started By: – Ramakrishnan Seshadri Dated:- 3-10-2017 Last Reply Date:- 8-10-2017 Goods and Services Tax – GST
Got 9 Replies
GST
Dear Sir,
We are receiving invoices for the technical training services provided to us at abroad by our parent company .
We kindly request the experts to give opinion for this whether GST is applicable or not
If applicable means whether we have to pay under reverse charge mechanism method.
Kindly clarify
Thanks & Regards.
S.Ramakrishnan
Reply By KASTURI SETHI:
The Reply:
GST applicable.
Reply By Vamsi Krishna:
The Reply:
As per Sec.7(1)(a) of the CGST Act, supply includes Import of services for a consideration whether or not in

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Input tax credit
Query (Issue) Started By: – DK AGGARWAL Dated:- 3-10-2017 Last Reply Date:- 7-10-2017 Goods and Services Tax – GST
Got 13 Replies
GST
Sir
Please confirm if ITC is allowed on Car repair expenses like change of tyres, change of battery etc when the car is registered in name of company and supplier and receiver are both registered in GST. Is it allowed on normal repair/maintenance also when Car is sent to gurage for change of Oil, filters etc
2Is ITC allowed on Diwali gift articles like Toaster, Mixi, sweet boxes etc given to customers as sales promotion.
D K Aggarwal
Reply By KASTURI SETHI:
The Reply:
Not allowed in both cases.
Reply By PAWAN KUMAR:
The Reply:
In first case, since you are not using car in

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owledge.
Reply By Himansu Sekhar:
The Reply:
Sir, the cars are used for furtherance of business. The vehicles are restricted for the ITC. But the services like repairs and maintenance are not restricted under sec. 17(5). Also I have come across many tweets clarifying vsuch position.
Reply By Himansu Sekhar:
The Reply:
I shall email the tweets to you. Under CCR rules, rule 2(l) specifically restricted such services.
Now it is furtherance of business. In my opinion there should no restriction for taking credit if sec. 17(5) does not hinder.
Reply By KASTURI SETHI:
The Reply:
In this situation ITC is not allowed even it is in the course of or for furtherance of business. When any goods are in the exclusion clause, the phrase "In th

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5) is reproduced below as under:
(5) Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely:-
(a) motor vehicles and other conveyances except when they are used
(i) for making the following taxable supplies, namely:-
(A) further supply of such vehicles or conveyances ; or
(B) transportation of passengers; or
(C) imparting training on driving, flying, navigating such vehicles or conveyances;
(ii) for transportation of goods;
If we go through the starting line of it says that notwithstanding anything contained in Sub-section 1 of Section 16…….
input tax credit shall not be allowed in respect of the following.

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