Goods and Services Tax

Notification to give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto 50 lakhs under the HGST Act, 2017
32/GST-2 Dated:- 8-3-2019 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 8th March, 2019
No. 32/GST-2.- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereinafter referred to as the “said Act”), the Governor of Haryana, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the State tax, on the intra-State supply of goods or services or both as specified in column (1) of the Table below, shall be levied at the rate specified in the corresponding entry in column (2), subject to the conditions as specified in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s of the goods, the description of which is specified in column (3) of the Annexure below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said annexure.
2. Where more than one registered person are having the same Permanent account Number, issued under the Income Tax Act, 1961 (43 of 1961), State tax on supplies by all such registered persons is paid at the rate specified in column (2) under this notification.
3. The registered person shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax.
4. The registered person shall issue, instead of tax invoice, a bill of supply as referred to in clause (c) of sub-section (3) of section 31 of the said Act with particulars as prescribed in rule 49 of Haryana Goods and Services Tax Rules.
5. The registered person shall mention the following words at the top of the bill of supply, n

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

erson to pay tax under this notification, include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the said Act but for the purpose of determination of tax payable under this notification shall not include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the Act.
ANNEXURE
Serial Number
Tariff item, sub-heading, heading or Chapter
Description
(1)
(2)
(3)
1
2105 00 00
Ice cream and other edible ice, whether or not containing cocoa.
2
2106 90 20
Pan masala
3
24
All goods, i.e. Tobacco and manufactured tobacco substitutes
2. In computing aggregate turnover in order to determine eligibility of a registered person to pay state tax at the rate of three percent under this notification, value of supply of exempt services by way of extending deposits, loans or advances in so far as the consideration is represented by way of inter

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notification to supersede notification No. 34/ST-2, dated 30.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the HGST Act, 2017 to 1.5 crores under the HGST Act, 2017
31/GST-2 Dated:- 8-3-2019 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 8th March, 2019
No. 31/GST-2.- In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter referred to as the “said Act”), and in supersession of the Haryana Government, Excise and Taxation Department, notification No. 34/ST-2, dated 30th June, 2017, exc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

,
(ii) Manipur,
(iii) Meghalaya,
(iv) Mizoram,
(v) Nagaland,
(vi) Sikkim,
(vii) Tripura,
(viii) Uttarakhand:
Provided further that the registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, namely:-
TABLE
Serial Number
Tariff item, sub-heading, heading or Chapter
Description
(1)
(2)
(3)
1
2105 00 00
Ice cream and other edible ice, whether or not containing cocoa.
2
2106 90 20
Pan ma

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notification to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto 1.5 crores for the months of April, May and June, 2019 under the HGST Act, 2017
30/GST-2 Dated:- 8-3-2019 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 8th March, 2019
No.30/GST-2.- In exercise of the powers conferred by section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter referred to as the “said Act”), the Governor of Haryana, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notification to give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed 40 lakhs under the HGST Act, 2017
29/GST-2 Dated:- 8-3-2019 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 8th March, 2019
No.29/GST-2.- In exercise of the powers conferred by sub-section (2) of section 23 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter referred to as the “said Act”), the Governor of Haryana, on the recommendations of the Council, hereby specifies the following category of persons, as the category of persons exempt from obtaining registration und

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notification to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019 under the HGST Act, 2017
28/GST-2 Dated:- 8-3-2019 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 8th March, 2019
No. 28/GST-2.- In exercise of the powers conferred by section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Haryana Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in F

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notification to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than 1.5 crores for the months of April, May and June, 2019 under the HGST Act, 2017
27/GST-2 Dated:- 8-3-2019 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 8th March, 2019
No.27/GST-2.- In exercise of the powers conferred by second proviso to sub-section (1) of section 37 read with se

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

G.K. Winding Wires Limited Versus Union Of India And 10 Others
GST
2019 (3) TMI 542 – ALLAHABAD HIGH COURT – 2019 (23) G. S. T. L. 462 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 8-3-2019
Writ Tax No. – 268 of 2019
GST
Bharati Sapru And Piyush Agrawal JJ.
For the Petitioner : Kedar Nath Kumar,Vishnu Kesarwani
For the Respondent : A.S.G.I.,C.S.C.,Dhananjay Awasthi
ORDER
Heard Sri Vishnu Kesarwani, learned counsel for the petitioner, Sri Vaibhav Tripathi, learned Counsel for the respondents no.1, 2, 3 & 10 as well as learned Standing Counsel for the respondents no.6 & 8 and Shri Dhananjay Awasthi, learned Counsel for the respondents no. 5, 7 & 9.
The petitioner seeks a writ of mandamus directing the GST council respond

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

SYNERGY FERTICHEM PVT. LTD Versus STATE OF GUJARAT
GST
2019 (3) TMI 541 – GUJARAT HIGH COURT – 2019 (23) G. S. T. L. 176 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 8-3-2019
R/SPECIAL CIVIL APPLICATION NO. 4730 of 2019
GST
MS HARSHA DEVANI AND MR BHARGAV D. KARIA
For The Petitioner (s) : UCHIT N SHETH (7336)
For The Respondent (s) : NOTICE SERVED BY DS (5)
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. On 06.03.2019 this Court had passed an order in the following terms;
“1. Mr. Uchit Sheth, learned advocate for the petitioners invited the attention of the court to the provisions of sections 129 and 130 of the Central Goods and Services Tax Act, 2017, to point out the procedure which is required to be fol

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

fiscation under section 130 of the Act without initiating any proceedings under section 129 of the Act, which is not permissible in law. It was further submitted that the integrated goods and services tax has already been paid on the goods in question at the time of import thereof and that the goods in question are perishable goods with a limited shelflife.
2. Having regard to the submissions advanced by the learned counsel for the petitioners, Issue Notice returnable on 8th March, 2019. Direct Service is permitted today.”
2. In response to the notice, Mr. Soham Joshi, learned Assistant Government Pleader, has appeared on behalf of the respondents.
3. The learned Assistant Government Pleader has invited the attention of the Court to th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

section (4) provides that no tax, interest or penalty shall be determined under subsection (3) without giving the person concerned an opportunity of being heard.
5. In the present case, the showcause notice dated 01.03.2019 has been issued under section 130 of the CGST Act calling upon the petitioner to show cause as to why the goods in question as well as the vehicle should not be confiscated for nonpayment of an amount of Rs. 60,72,639/, as detailed therein. On a query by the Court, the learned Assistant Government Pleader is not in a position to point out that the procedure, as contemplated under subsections (3) and (4) of section 129 of the CGST Act, has been followed. Thus, prima facie, it appears that the showcause notice under secti

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Union Territory goods and Services Tax Act, 2017 (Second Removal of Difficulties) Order, 2019 – Issue of Bill of Supply in lieu of Tax Invoice in case of Service Provider availing benefit of composition.
Order No. 2/2019 Dated:- 8-3-2019 Union Territory GST (UTGST)
GST
UTGST
UTGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Removal of Difficulty
Order No. 2/2019-Union Territory Tax
New Delhi, the 8th March, 2019
S.O. 1219 (E). Whereas, clause (vii) of section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with clause (c) of sub-section (3) of section 31 the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Central Goods and Services Tax (Third Removal of Difficulties) Order, 2019 – Issue of Bill of Supply in lieu of Tax Invoice in case of Service Provider availing benefit of composition.
Order No. 3/2019 Dated:- 8-3-2019 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Removal of Difficulty
Order No. 3/2019-Central Tax
New Delhi, the 8th March, 2019
S.O. 1218 (E). Whereas, clause (c) of sub-section (3) of section 31 the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) provides that a registered person supplying exempted goods or services or both or paying tax under the provisions of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Nature of Supply of Priority Sector Lending Certificates (PSLC)
93/12/2019 Dated:- 8-3-2019 CGST – Circulars / Ordes
GST
Circular No. 93/12/2019-GST
F. No. 354/124/2018-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
Room No. 156, North Block,
New Delhi, 8th March, 2019
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: regarding
Representations have been received requesting to clarify whether IGST or CGST/ SGST is payable for trading of PSLC by the banks on e-Kuber portal of RBI.
2. In this regard, it is stated that Circular No. 62/36/2

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M/s. Vishnu Iron Corporation Versus Union Of India And 4 Others
GST
2019 (3) TMI 489 – ALLAHABAD HIGH COURT – 2019 (23) G. S. T. L. 445 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 8-3-2019
Writ Tax No. – 288 of 2019
GST
Bharati Sapru And Piyush Agrawal JJ.
For the Petitioner : Vishwjit
For the Respondent : A.S.G.I.,Ramesh Chandra Shukla
ORDER
Heard Sri Vishwjit, learned counsel for the petitioner, Sri Krishna Agrawal learned Counsel for the respondents no.1, 2 & 3, and Shri R.C. Shukla, learned Counsel for the respondent no.4 and 5.
The petitioner seeks a writ of mandamus directing the GST council respondent no.2 to make recommendations to the Commissioner to extend the time period for filing of GST Tran-1 in the cas

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

New Circular Clarifies GST Treatment for Sales Promotions, Discounts, Offers, and Incentives to Ensure Compliance.
Circulars
GST
Various doubts related to treatment of sales promotion scheme

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Council Implements Measures to Support MSMEs, Streamlining Tax Processes and Enhancing Compliance with New Notifications.
News
GST
Implementation of various decisions taken by the GST Cou

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Implementation of various decisions taken by the GST Council for the MSME Sector; Issue of Notifications there of
GST
Dated:- 7-3-2019

The GST Council in its 32nd Meeting held on 10th January, 2019, inter-alia, had taken the following decisions to be effective from 1st April, 2019 (01.04.2019):
* Higher Exemption Threshold Limit for Supplier of Goods: There would be two Threshold Limits for exemption from registration and payment of GST for the Suppliers of Goods i.e. ₹ 40 lakhs and ₹ 20 lakhs. States would have an option to decide about one of the limits. The Threshold for Registration for Service Providers would continue to be ₹ 20 lakhs and in case of Special Category States ₹ 10 lakhs.
* Composi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – ISSUING OF DEBIT NOTE BY THE BUYER
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 7-3-2019 Last Reply Date:- 8-3-2019 Goods and Services Tax – GST
Got 6 Replies
GST
Dear GST experts,
Some of our suppliers have added Freight charges, Insurance charges in their Bills on their own but not in our Purchase Orders. After receipt of the Invoices, we deny to pay that extra items like this. The suppliers simply ask us to deduct the amount and raise Debit Note. Whether we can raise Debit Note against suppliers Invoice ???
We were informed and come to understand that only Suplliers can raise Credit Note or Debit Note against their own Invices and Buyers can not raise CN or DN against suppliers Invoice under GST act.
Plea

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s Flyer appended below:-
Debit Note in GST
Reply By Ganeshan Kalyani:
The Reply:
Under GST only supplier should issue credit note or debit note as the case may be. However , buyer can issue debit note. In fact buyer is the first person to deny the acceptance of the material or any other cost component in the invoice. So buyer issues debit note based on which supplier issues credit note. Of course credit note or debit note to be issued by supplier for the purpose of compliance in the GST portal in the sense that it auto populates in the GSTR-2A of the recipient compelling him to reverse his input tax credit. Since GSTR 2A matching in not mandatory the purpose of making supplier to upload both the aforesaid note is not visible.
Reply By G

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Court Considers Granting Anticipatory Bail in Fake Invoice Case Under GST Act Section 137, With Conditions.
Case-Laws
GST
Anticipatory Bail – input tax credit – continuous issuance of fake in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Profiteering Penalty for Issuing Incorrect Invoices and Overcharging Customers, Resulting in Unjust GST Collection.
Case-Laws
GST
Profiteering – Respondent has issued incorrect invoices while selling the above product to his customers as he had not correctly shown the basic price which he should have legally charged from them. The Respondent has also compelled them to pay additional GST on the increased price through the incorrect tax invoices which would have otherwise resulted in furt

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Construction Firm Violates CGST Act by Denying Input Tax Credit Benefits, Faces Penalties for Overcharging Buyers.
Case-Laws
GST
Profiteering – Auric City Homes – Construction of flats – Respondent has denied benefit of ITC to the buyers of the flats being constructed by him under the above Policy in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and has thus realized more price from them than he was entitled to collect and has also compelled them to pay more G

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to supersede notification No. 1142-F.T. dated 28/06/2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to 1.5 crores
380-F.T. – 14/2019-State Tax Dated:- 7-3-2019 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 380-F.T.
Howrah, the 7th day of March, 2019
No. 14/2019-State Tax
In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the said Act), and in supersession of the notification no 1142-F.T., dated the 28

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, namely:-
ANNEXURE
Sl. No.
Tariff item, sub-heading, heading or Chapter
Description
(1)
(2)
(3)
1.
2105 00 00
Ice cream and other edible ice, whether or not containing cocoa.
2.
2106 90 20
Pan masala
3.
24
All goods, i.e. Tobacco and manufactured tobacco substitutes
Explanation. –
(i) In this Table, "tariff item", "sub-heading", "heading" and "chapter" shall mean respectively a tariff item, subheading,heading and chapters as specified in the First Schedul

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019
05/2019–C.T./GST – 13/2019 – State Tax Dated:- 7-3-2019 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 05/2019-C.T./GST
Dated: 07/03/2019
No.13/2019 – State Tax
In exercise of the powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the West Bengal Goods and Services Tax Rules,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than 1.5 crores for the months of April, May and June, 2019
04/2019–C.T./GST – 12/2019 – State Tax Dated:- 7-3-2019 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 04/2019-C.T./GST
Dated: 07/03/2019
No. 12/2019 – State Tax
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto 1.5 crores for the months of April, May and June, 2019.
379-F.T. – 11/2019-State Tax Dated:- 7-3-2019 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 379-F.T.
Howrah, the 7th day of March, 2019.
No. 11/2019-State Tax
In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnove

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notification to give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto 50 lakhs under the HPGST Act, 2017
2/2019-STATE TAX (RATE) Dated:- 7-3-2019 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION NO. 2/2019-STATE TAX (RATE)
Shimla-2, the 7th March, 2019
No. EXN-F(10)-5/2019.-In exercise of the powers conferred by sub-section (1) of section 9, sub- section (1) of section 11, sub-section (1) of section 16 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereinafter referred to as the “said Act”), the Governor of Himachal Pradesh, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, is pleased to notify that the State Tax, on the intra-State supply of goods or services or both as specified in column (1) of the Table below, shall be levied at the rate sp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ollect tax at source under section 52; and
(vii) who is not engaged in making supplies of the goods, the description of which is specified in column (3) of the Annexure below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said annexure.
2. Where more than one registered person are having the same Permanent Account Number, issued under the Income Tax Act, 1961(43 of 1961), state tax on supplies by all such registered persons is paid at the rate specified in column (2) under this notification.
3. The registered person shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax.
4. The registered person shall issue, instead of tax invoice, a bill of supply as referred to in clause (c) of sub-section (3) of section 31 of the said Act with particulars as prescribed in rule 49 of Himachal Pradesh Goods and Services Tax Rules.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the purposes of determining eligibility of a person to pay tax under this notification, include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the said Act but for the purpose of determination of tax payable under this notification shall not include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the Act.
ANNEXURE
Sl. No.
Tariff item, sub-heading, heading or Chapter
Description
(1)
(2)
(3)
1.
2105 00 00
Ice cream and other edible ice, whether or not containing cocoa
2.
2106 90 20
Pan masala
3.
24
All goods, i.e. Tobacco and manufactured tobacco substitutes
2. In computing aggregate turnover in order to determine eligibility of a registered person to pay state tax at the rate of three percent under this notification, value of supply of exempt services by way of extending deposits, loans or advances in so far as the co

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M/s. R. STAHL (P) LTD. Versus COMMISSIONER OF GST & CE, CHENNAI OUTER
Central Excise
2019 (3) TMI 609 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 7-3-2019
E/41885/2018 – FINAL ORDER NO. 40414/2019
Central Excise
Smt. Sulekha Beevi C.S, Judicial Member
For the Appellant Shri M. Karthikeyan, Adv.
For the Respondent Shri L. Nanda Kumar, AC (AR)
ORDER
Brief facts are that the appellants are manufacturers of alarm and signalling devices and light fittings. The availed the facility of Cenvat credit of duty paid on inputs and capital goods and service tax paid on input services. During the course of audit of accounts, it was noticed that the appellant had effected high-sea sales during the period 2012-13 to 2016-17 [upto Nov.'16], which according to department was exempted services and hence credit availed on common input services/inputs should have been reversed as per Rule 6(3) of CCR, 2004. On being pointed out by the audit, the appellants reversed the cr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ision of the Tribunal in the case of M/s. Rajpetro Specialities Pvt. Ltd., Vs The Principal Commissioner of GST & CE, Chennai North Commissionerate reported in 2019 (2) TMI 7 – CESTAT Chennai and the decision in the case of M/s. Ramboll Imisoft Pvt. Ltd. Vs Commissioner of Customs, Central Excise & Service Tax, Hyderabad-II reported in 2017 (47) S.T.R.61 (Tri.-Hyd.).
3. The learned Authorised Representative for the Revenue Shri L. Nanda Kumar, AC (AR) supported the findings in the impugned order. He argued that the appellants have already paid the amount along with interest. They have violated the provisions of law and availed wrong credit on trading activities. Therefore, the demand of interest and penalties imposed are legal and proper.
4. Heard both sides.
5. The issue is with regard to demand raised alleging that credit was availed on common input services which were used for trading activity (high-sea sales) and manufacturing activity. From the arguments put forward by learned

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

eyond 200 nautical miles from the shore is called „High Sea‟. The transaction of sale in such cases commences outside the territory of India and is also concluded outside the territory of India. If a buyer (importer) wants to sell the consignment to a third party before arrival of such goods, but after sailing of the vessel from load port, such sale is generally High Sea Sale. In other words, the ownership of goods is transferred when goods are in transit. It is thus the sale of goods which happens by way of transfer of document of title after the goods cross the Customs Barriers of the foreign nation but before they cross (enter) the Customs frontiers of India. Hence, when High Sea Sales take place outside the territorial waters, I do not understand how such sales can be considered as an exempted service (trading) so as to fall within the ambit of Rule 2(e) of the CENVAT Credit Rules, 2004.”
6. When the alleged trading activity has occurred outside the jurisdiction of Cen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =