Author: admin_gst

Notification under section 128 of the HGST Act, 2017 for waiver of penalty under section 47 or late filing of GSTR-3B for the months of August and September, 2017
118/ST-2 Dated:- 27-10-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 27th October, 2017
No. 118/ST-2.- In exercise of the powers conferred by Section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana,

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Clarification regarding exports under claim for drawback in the GST scenario
PUBLIC NOTICE NO. 69/2017 Dated:- 27-10-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF COMMISSIONER OF CUSTOMS (AIR PORT & ADMIN.)
AIR CARGO COMPLEX, NSCBI AIRPORT, KOLKATA: 700 052.
F. NO. S(Misc.)-64/2017CCX/ Pt
Date: 27.10.2017
PUBLIC NOTICE NO. 69/2017
Sub: regarding.
Attention of the Exporters / Customs Brokers are invited that, in terms of Board's Circular No. 32/2017 – Customs issued vide F.N. 609/64/2017-DBK dated 27.07.2017 and the higher All Industry Rates (AIRS) under Duty Drawback scheme viz. rates and caps available under columns (4) and (5) of the Schedule of All Industry Rates of Duty Drawback have been continued for a t

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e from GST officer may not be available immediately at the time of export.
3. Keeping in mind the above difficulties, the Government has amended Note and Condition 12A of Notification 131/2016-Cus(N.T.) dated 31.10.2016 by Notification 73/2017- Cus.(N.T.) dated 26.07.2017 and dispensed with the requirement of the certificate from GST officer to claim higher rate of drawback. To facilitate exports, the higher rate of drawback can be claimed on the basis of self- declaration to be provided by exporter in terms of revised Note and Condition 12A of aforesaid Notification.
4. Since Notes and Conditions of Notification No. 131/2016-Cus(N.T) dated 31.10.2016 (as amended) are integral part of the rates of drawback given under the Schedule to said

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

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

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

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n No. 58/2017- Cus (N.T.) dated 29.06.2017.
4. All Circulars / Instructions issued till date w.r.t fixation of Brand rate shall mutatis mutandis apply for work of fixation of Brand rate to be done by Customs formations in the GST scenario. However, verification of data given in the application if so required shall be got done through the Customs formation having jurisdiction over the factory where the export goods have been manufactured.
5. From 01.07.2017, all fresh applications for Brand rate of drawback irrespective of date of export will be dealt as per these guidelines. The applications already filed with existing Central Excise formations prior to 01.07.2017 and pending shall be transferred along with all relevant documents to the Principal Commissioner/ Commissioner of Customs having jurisdiction over the place of export. In case an already filed application relates to exports from multiple places, the application should be transferred to the Principal Commissioner / Commissio

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

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

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ds, it has been decided that said refund amount shall be credited to the bank account of the exporter registered with Customs even if it is different from the bank account of the applicant mentioned in his registration particulars. However, exporters are advised to either change the bank account declared to Customs to align it with their GST registration particulars or add the account declared with Customs in their GST registration details.
6.1. Further, as the refund payments are being routed through the PFMS portal, the bank account details need to be verified and validated by PFMS. The status of validation of bank account with PFMS is available in ICES. Exporters are advised that if the account has not been validated by PFMS, they must get their details corrected in the Customs system so that their bank account gets validated by PFMS. Exporters are also advised not to change their bank account details frequently to avoid delay in refund payment.
7. Difficulties faced, if any, may

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Sri. Shaji Gregory and Versus State of Kerala and Intelligence Officer, Squad No. 1, Commercial Taxes
GST
2018 (3) TMI 970 – KERALA HIGH COURT – [2017] 1 GSTL 9 (Ker), [2018] 1 GSTL 97 (Ker), 2018 49 G S.T.R. 255, 2018 (16) G. S. T. L. 554 (Ker.)
KERALA HIGH COURT – HC
Dated:- 27-10-2017
W. P. (C). No. 33818 of 2017-B
GST
K. Vinod Chandran, J.
JUDGMENT
The petitioner is aggrieved with the detention of goods at Exhibit P4. The goods are granite purchased by the petitioner from Tamil Nadu and transported to Karamana at Thiruvananthapuram. The petitioner submits that the transport is effected for the purpose of building a residential house; the permit of which is produced at Exhibit P1 and the plan at Exhibit P2. The de

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he learned Government Pleader specifically points to Rule 138 of the Kerala Goods and Services Tax Rules, 2017, which prescribes the documents to be carried with a intra-State transport. The  learned Government Pleader also refers to the judgment in W.A.No.1802 of 2017.
4. As specifically pointed out by the petitioner, the Writ Appeal judgment is with respect to an intra-State transport, for which the document accompanying the goods also have been prescribed under the Kerala GST Rules. However, with respect to an inter-State transport, there are no documents prescribed by the Central Government. In this context, apposite would be the judgment of a learned Single Judge of this Court in W.P.(C) No.31328 of 2017 dated 04.10.2017; paragra

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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 writ petition by making the interim order absolute”

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

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

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

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GST – Frequently Asked Question
GST
Dated:- 26-10-2017

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

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july RCM paid in aug gstr3b, can we show them in july gstr2
Query (Issue) Started By: – RameshBabu Kari Dated:- 26-10-2017 Last Reply Date:- 7-11-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Expert,
We had filed the gst3b for the month of july-2017 with considering RCM. Later we come to know that we need to gst on rcm basis. Then we have filed those july related rcm in aug2017. Here my doubt is that, in gstr2 of july, cam we show those rcm ? If we show in the july gstr2

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GST On second hand Machine
Query (Issue) Started By: – girish nagareaj Dated:- 26-10-2017 Last Reply Date:- 3-4-2018 Goods and Services Tax – GST
Got 7 Replies
GST
Hi Experts,
I am planning to Purchase second hand Envelope Making machine. Does this attract GST? if yes, can you please let me know whats the percentage?
Awaiting for your reply.
Regards,
Girish
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to rule 32 (5) of CGST Rules, 2017 "Where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e., used goods as such or after such minor processing which does not change the nature of the goods and where no input tax credit has been availed on the purchase of suc

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

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GST – Frequently Asked Question
GST
Dated:- 26-10-2017

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

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DETAILS OF RCM INVOICE ISSUED IN GSTR2
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 26-10-2017 Last Reply Date:- 5-11-2017 Goods and Services Tax – GST
Got 3 Replies
GST
We have issued RCM invoice for the month of July-17 .
For availing credit for the same in GSTR2 please advice where we have to enter the RCM invoice details in GSTR2.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
You enter the details under Column 4 of GSTR-2.
Reply By Kusalava InternationalLimi

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AGENTS UNDER GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 26-10-2017

Meaning of Agent
As per section 2(5) of the CGST Act, 2017, 'agent' means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another;
Essential Attributes of an Agent
Following attributes are essential for anyone to be called an 'agent'-
* An agent is a person,
* Caries on business of supply of goods or services on behalf of another, or
* Carries on business of receipt of goods or services on behalf of another,
* An a

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es on behalf of another persons, whether for an agreed commission or a brokerage or not. Under section 24 of CGST Act, 2017, registration is compulsory.
An agent who is liable to be registered under section 24 of the subject to threshold exemption limit. The taxable threshold shall include all supplies made by a taxable person (which includes an agent) whether on his own account or made on behalf of his principal(s).
Supply of goods by or to agent without consideration to be treated as supply
In terms of Schedule-I to the CGST Act, 2017 read with Section 7, following supplies shall be treated as supply even if made without consideration:
Supply of goods-
* by a principal to his agent where the agent undertakes to supply such goods on

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

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would separately attract GST in such transaction.
3. The matter was examined. LAB manufacturers generally receive superior kerosene oil [SKO] from a refinery through a dedicated pipeline; on an average about 15 to 17% of the total quantity of SKO received from refinery is retained and balance quantity ranging from 83%-85% is returned back to refinery. The retained SKO is towards extraction of Normal Paraffin, which is used in the manufacturing of LAB. In this transaction consideration is paid by LAB manufactures only on the quantity of retained SKO (n-paraffin).
4. In this context, the GST Council in its 22nd meeting held on 06.10.2017 discussed the issue and recommended for issuance of a clarification that in this transaction GST will b

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

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

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

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sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10:
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) after rule 46, the following rule shall be inserted, namely:-
“46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies.”;
(iii) in rule 54, in sub-rule (2),
(a) for the words “tax invoice” the words “consoli

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3(2)”, the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted;
(vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:
“6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice
Shipping bill/Bill of export
Integrated Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable value
Amt.
1
2
3
4
5
6
7
8
9
10
6A. Export
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed export
“;
(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:
“4. Zero rated supplies made to SEZ and deemed exports
GSTIN of recipient
Invoice details
Integrated Tax
Cess
No.
Date
Value
Rate
Taxable value
Tax amount
1
2
3
4
5
6
7
8
4A. Sup

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

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the following Statement shall be substituted, namely:-
“Statement- 2 [rule 89(2)(c)l
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr.No.
Invoice details
Integrated tax
Cess
BRC/FIRC
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (6+7+10-11)
No.
Date
Value
Taxable value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
(b) for “Statement-4”, the following Statement shall be substituted, namely:-
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
Shipping bill/Bill of exp

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Amendments in the Notification No. F.NO.FIN/REV-3/GST/1/08 (Pt-1) “E” dated the 30th June, 2017
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/043 Dated:- 26-10-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/43
NOTIFICATION
Dated: 26th October 2017
In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) “E” dated the 30th June, 2017, namely

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the following clause shall be inserted, namely:-
“(v) The phrase “Government Entity” shall mean an authority or a board or any other body including a society, trust, corporation, which is:
(a) set up by an Act of Parliament or State Legislature; or
(b) established by any Government,
with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority.”
(C) in ANNEXURE I, after point (b), the following proviso shall be inserted
“Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then

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

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fuels for use in ships or vessels, namely,
i. IFO 180 CST
ii. IFO 380 CST”, shall be substituted;
(vi) after S. No. 181 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“181A
30
Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia”;
(vii) after S. No. 187 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“187A
3915
Waste, parings or scrap, of plastics”;
(viii) after S. No. 188 and the entries relating thereto, the following s

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and the entries shall be inserted, namely:
“228A
7001
Cullet or other waste or scrap of glass”;
(xv) after S. No. 234 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:
“234A
85
E-waste
Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule l of the E-Waste(Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational”;
(xvi) after S. No. 263A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“263A
Any chapter
Biomass briquettes”;
(B) in Schedule II-6%,-
(i) in S. No. 16, in column (3), for the words and brackets “Dates(soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried”, the words and brackets, “Dates(soft or hard), figs, pineapples, avoc

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g thereto, shall be omitted;
(v) after S. No. 132 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:
“132A
5401
Sewing thread of manmade filaments, whether or not utu for retail sale
132B
5402, 5403,5404,5405,5406
Synthetic or artificial filament yarns
132C
5508
Sewing thread of manmade staple fibres
132D
5509, 5510, 5511
Yarn of manmade staple fibres”;
(vi) in S. No. 137, in the entry in column (3), the words and figures “such as Real zari thread (gold) and silver thread, combined with textile thread),” shall be omitted;
(C) in Schedule III-9%,-
(i) in S. No. 16, in column (3), for the words “other than pizza bread”, the words, “other than pizza bread, khakhra, plain chapatti or roti”, shall be substituted;
(ii) in S. No. 23, in column (3), for the words “preparations in ready for consumption form”, the words, “preparations in ready for consumption form, khakhra”, shall be substituted;
(iii) after S. No. 54 and the e

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tted;
(viii) ins, No. 159, for the entry in column (3), the entry “All goods other than synthetic filament yarns”, shall be substituted;
(ix) in S. No. 160, for the entry in column (3), the entry “All goods other than artificial filament yarns”, shall be substituted;
(x) S. No. 164 and entries related thereto shall be omitted;
(xi) S. No. 165 and entries related thereto shall be omitted;
(xii) after S. No. 177 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“177A
6802
All goods other than:-
(i) all goods of marble and granite;
(ii) Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone” ;
(xiii) in S. No. 188, and entries relating thereto, shall be omitted;
(xiv) after S. No. 303 and the entries relating thereto, the following serial

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(i) in S. No. 23, in column (3), for the words, “pans or in similar forms or packings”, the words and brackets, “pans or in similar forms or packings [other than poster colour]” shall be substituted;
(ii) S. No. 34 and entries related thereto shall be omitted;
(iii) in S. No. 50, in column (3), for the words “including waste and scrap”, the words, “other than waste and scrap”, shall be substituted;
(iv) in S. No. 70, for the entry in column (3), the following entry shall be substituted namely: –
“All goods of marble or granite (other than Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone]” ;
(v) S. No. 1 12 and the entries relating thereto, shall be omitted;
(vi) in S. No. 135, in column (3), the words, “and plain shaft bearings”, shall be omitted;
(E) in ANNEXURE, after point (b), the follow

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

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Amendment in Notification No F.NO.FIN/REV3/GST/1/(Pt-1) “N” ,30th June,2017 – Exempt supply of Services.
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/040 Dated:- 26-10-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt- 1)/40
Dated: 26th October 2017
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Departme

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Central Government, State Government, Union territory or local authority, in the form of grants.
Nil
Nil”;
(c) after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely: –
(1)
(2)
(3)
(4)
(5)
“21A
Heading 9965 or Heading 9967
Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely:
(a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or
(b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or
(c) any Co-operative Society

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(e) in serial number 41, for the entry in column (3), the following entry shall be substituted namely: –
“Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area.”;
(ii) in paragraph 2, for clause (zf), the following shall be substi

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Essar Steel (India) Ltd. Versus CCT, Visakhapatnam (GST)
Central Excise
2017 (11) TMI 1568 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 26-10-2017
E/30985/2017 – A/31783/2017
Central Excise
Mr. M.V. Ravindran, Member(Judicial)
Sri Nikil Rungta, Advocate for the Appellant.
Shri Arun Kumar, Dy. Commissioner/AR for the Respondent.
ORDER
[Order per: Mr. M.V. Ravindran]
1. This appeal is directed against Order-in-Appeal No.VIZ-EXCUS-001-APP-013 to 019-17-18, Dated 25.04.2017.
2. The issue involved in this case is for decision on cenvat credit availed of service tax paid by service provider under Event Management services for the period April 2005 to August 2009, this order only disposes the issue involved in this case.
3. Heard both sides and perused records.
4. On perusal of records, it transpires that appellant herein had availed Cenvat credit of the service tax paid on Event Management services, based upon the distribution of Service Tax by their He

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y & power; Oil & Gas; Telecom & Urban Infrastructure. Therefore, said award quite evidently pertains to recognition of services rendred in the field of construction which is an infrastructure a service sector but not a manufacturing sector. Thus, it is entirely clear that said excellence award does not pertain to promotion of goods manufactured by respondent i.e. Iron Ore Pellets whereby it is quite evident that the event management service availed by the respondent is not in relation to promotion of goods manufactured i.e. Iron Ore Pellets, so as to corroborate their claim that said service is in relation to promotion of the sale of goods manufactured.”
5. Ld. Counsel brings to my notice that the issue is regarding promotion of their brand “Essar Steel” and the product manufactured by them i.e. Iron Ore Pellets are used by infrastructure industries for manufacturing of infrastructure steel items, hence the credit on promotion of brand “Essar” should not be denied. He would gainfully

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s also to this unit seems to be in consonance with the law. The findings of the Tribunal in the case of Castrol India Limited (supra) regarding the eligibility to avail Cenvat Credit on the said services is very clear which I reproduce:
“11. As regards event management service, event management firms provide services to companies to undertake promotional activities for their products in various places. In the absence of any evidence to show that the said event management services were received for other purposes, the services have to be held as relatable to business of manufacturing only since the services are directly relatable to promotion of goods. Technical inspection services are availed in respect of quality verification etc. and such services are definitely relatable to manufacture. Therefore, credit is admissible in respect of such services also.”
8. In view of the foregoing, I hold that the impugned order to the extent it disallows cenvat credit for the period April 2005 to

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

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(3)
(4)
(5)
“(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Nagaland Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity.
2.5
Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be
(viii) Composite supply of works contract as defined in clause (119) of section 2 of the Nagaland Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the a app

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

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supply of like goods involving transfer of title in goods.
Note:- Nothing contained in this entry shall apply on or after 1st Jul , 2020.
–
(vii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v) and (vi) above.
Same rate of central tax as applicable on supply of like goods involving transfer of title in goods
-“;
(h) against serial number 26, in column (3), –
(i) in item (i), for sub-item (c), the following sub-item shall be substituted, namely:
“(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(ii) in item (i), after sub-item (d), the following sub-item shall be inserted, namely: –
“(da) printing of all goods falling under Chapter 48 or 49, which attract NGST @ 2.5 per cent. or Nil;”
(iii) in item (i), after sub-item (e), the following sub-items shall be inserted, namely: –
“(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Cust

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

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

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