Goods and Services Tax

Seeks to bring into force the GGST Amendment Act 2018
02/2019-State Tax Dated:- 29-1-2019 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar
Dated the 29th January, 2019
Notification No. 2/2019-State Tax
No. (GHN-7)GST-2019/S.1(9)TH:- In exercise of the powers conferred by sub-section (2) of section 1 of the Gujarat Goods and Services Tax (Amendment) Act, 2018 (Guj.14 of 2018), the Government of Gujarat hereby appoints

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Smera Ratings & Research Ltd., Acuite Ratings & Research Ltd. Versus Commissioner of CGST, Mumbai East
Service Tax
2019 (2) TMI 683 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 29-1-2019
APPEAL Nos. ST/88297, 88306/2018 – A/85230-85231/2019
Service Tax
Dr. D.M. Misra, Member (Judicial)
Shri Nilesh Jhaveri, C.A., for appellant
Shri S.B. Mane, Assistant Commissioner (AR), for respondent
ORDER
These two appeals are filed against order-in-appeal No. MUM-DGPM-WRU/APP-96-97/2017-18 dated 12.4.2018 passed by Commissioner of Central Excise & CGST (Appeals), Mumbai East.
2. Briefly stated the facts of the case are that the appellant is engaged in providing credit rating services to M/s. National Small Industries Corporation Ltd. (NSICL) against an agreement dated 20.9.2011. Alleging that the appellant had incorrectly adjusted the service tax liability of Rs. 6,98,597/- in contravention of Rule 6(3) of the Service Tax Rules, 1994 against the service tax liability

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provisions of service to few clients and while paying the total amount, reduced the value of such scored out amount as reflected in the invoice. In support, he has placed invoice No.0127/2013-14 dated 11.3.2014. It is his contention that being a Government undertaking, NSICL separately does not issue any direction to submit revised invoices. Even though they have issued credit notes against invoice No.0127/2013- 14 dated 11.3.2014 reducing the value by Rs. 1,29,000/-, however, corresponding certificate was not issued by NSICL. He submitted that the credit note and invoices and the agreements could not be placed before the authorities below so as to allow them the benefit under Rule 6(3) of the Service Tax Rules, 1994. He submits that they are in possession of all evidences including corresponding ledger account and in the event necessity arises, they can produce a Chartered Accountant's certificate in support of their claim that the invoice value had been reduced while making the payme

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e, the service tax excess paid whether admissible to be adjusted against their future liability in accordance with Rule 6(3) of the Service Tax Rules, 1994. The contention of the learned C.A. is that the relevant agreement, corresponding credit notes and the ledger account could not be placed before the adjudicating authority resulting into confirmation of the demands. I find merit in the contention of the learned C.A. for the appellant on going through the relevant credit note No.007/2014-15 dated 23.9.2014, invoice No.009/2013-14 dated 29.3.2014 and the agreements between the appellant the service recipient. To provide an opportunity to the appellant, the matter is remanded to the adjudicating authority so as to enable them to place all the relevant documents in support of their claim that excess service tax was paid by them during the relevant period and the adjustment was admissible to them since not against written off bad debts.
7. Appeals are allowed by way of remand to the adj

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THE EXECUTIVE ENGINEER WORKS SHOP Versus CGST C.C & C.E, JABALPUR
Central Excise
2019 (2) TMI 560 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 29-1-2019
Appeal No. E/51779/2018 – FINAL ORDER No. 50211/2019
Central Excise
Mr. Justice Dilip Gupta, Member (Judicial) And Mr. C L Mahar, Member (Technical)
Present for the Appellant: Shri Arya Bhatt, Advocate
Present for the Respondent: Shri P Juneja, AR
ORDER
Per: Mr. Justice Dilip Gupta:
It is against the order dated 30 April, 2018 of the Commissioner (Appeals) dismissing the appeal for the reason that it had been filed beyond the period of limitation prescribed under section 85 of the Finance Act, 1994 (hereinafter referred to as the Act) that this appeal has been filed.
2. In order to appreciate the contentions, it will be useful to reproduce the relevant provisions of Section 85 of the Act and they are as follows:
“Appeals to the Section 85. Commissioner of Central Excise (Appeals).- (1) Any pers

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e Commissioner (Appeals) noted that the appeal should have been filed within two months from the date of receipt of the order by 8 March, 2018 and that though the proviso to sub-section (3A) of section 85 provides that the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of two months, allow it to be presented within a further period of one month, but in the present case, the appeal was filed even beyond this extended period of one month. It is for this reason, the Commissioner (Appeals), relying upon the decision of Calcutta High Court in Satish Kumar Sharma vs. Union of India reported in 2015 (328) ELT 43 (Cal), dismissed the appeal. Infact the Commissioner (Appeals) also noticed that the appellant had not given any reason for condoning the delay.
4. Learned Counsel for the appellant has relied upon the decision of the Supreme Court in Collector, Land Acquisiti

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1944 which is para materia to the provisions of section 85 of Act and observed that delay can be condoned in accordance with the language of the Statute which confers power on the Appellate Authority to entertain the appeal by condoning the delay only up to 30 days after expiry of 60 days which is normal period for preferring the appeal. It is for this reason that the Supreme Court observed that the Commissioner and High Court were justified in holding that there was no power to condone the delay after expiry of 30 days period. Paragraph numbers 8, 9 and 10 of the judgment are reproduced below:
“8. The Commissioner of Central Excise (Appeals) as also the Tribunal being creatures of Statute are vested with jurisdiction to condone the delay beyond the permissible period provided under the Statute. The period upto which the prayer for condonation can be accepted is statutorily provided. It was submitted that the logic of Section 5 of the Indian Limitation Act, 1963 (in short the 'Limitat

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after the expiry of 60 days which is the normal period for preferring appeal. Therefore, there is complete exclusion of Section 5 of the Limitation Act. The Commissioner and the High Court were therefore justified in holding that there was no power to condone the delay after the expiry of 30 days period.
9. Learned counsel for the appellant has emphasized on certain decisions, more particularly, I.T.C.'s case (supra) to contend that the High Court and this Court in appropriate cases condoned the delay on sufficient cause being shown.
10. Sufficient cause is an expression which is found in various statutes. It essentially means as adequate or enough. There cannot be any straitjacket formula for accepting or rejecting the explanation furnished for delay caused in taking steps. In the instant case, the explanation offered for the abnormal delay of nearly 20 months is that the appellant concern was practically closed after 1998 and it was only opened for some short period. From the appli

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ppeals). – (1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer, lower in rank than a Commissioner of Central Excise, may appeal to the Commissioner of Central Excise (Appeals) [hereafter in this Chapter referred to as the Commissioner (Appeals)] within sixty days from the date of the communication to him of such decision or order :
Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days.
(2) Every appeal under this section shall be in the prescribed form and shall be verified in the prescribed manner.”
6. In this view of the matter, as the appeal was preferred before the Commissioner (Appeals) even beyond the extended period of one month after the expiry of the statutory period of two months, it was liable to be dismissed and was rightly dismi

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M/s PALAK DESIGNER DIAMOND JEWLLERY Versus UNION OF INDIA
GST
2019 (2) TMI 247 – GUJARAT HIGH COURT – [2019] 62 G S.T.R. 282 (Guj), 2019 (21) G. S. T. L. 481 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 29-1-2019
R/SPECIAL CIVIL APPLICATION NO. 16599 of 2018
GST
MS HARSHA DEVANI AND DR A. P. THAKER, JJ.
For The Petitioner (s) : MR HARDIK P MODH (5344)
For The Respondent (s) : MR NIRZAR S DESAI (2117)
ORAL JUDGMENT
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Rule. Mr. Nirzar Desai, learned Senior Standing Counsel waives service of notice of rule on behalf of the respondent.
2. By this petition, the petitioner has challenged the validity of the seizure orders dated 11/12.1.2018 and 14/15.3.2018 and seeks a direction to the respondent to forthwith allow provisional release of the goods seized under the seizure memos dated 11/12.1.2018 and 14/15.3.2018.
3. At the outset, Mr. Hardik Modh, learned advocate for the petitioner submits that he is pressing this petiti

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onal Commissioner of Anti Evasion, GST and Central Excise, to provisionally release the finished goods which belonged to the principal suppliers and had to be returned at the earliest.
5. The officers of the third respondent, once again visited the office of the petitioner on 23.1.2018 to ascertain the value of the seized goods along with an approved valuer, who valued the seized goods at Rs. 4,10,68,644/- and, thereafter, sealed such goods.
6. By a letter dated 24.1.2014, the petitioner informed the respondent that they had paid appropriate amounts of CGST and SGST on the seized goods and penalty equal to 15% of CGST and SGST under the provisions of section 74 (5) of the Act and requested the release of the goods in terms of the provisions of section 67 (6) of the CGST Act.
7. On 14/15.3.2018, the respondents once again searched the premises of the petitioner and seized all the raw materials and finished goods lying on the first, second and third floors under the seizure memo dated

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Court to the provisions of section 67 of the CGST Act and, more particularly, sub-section (6) thereof, which provides that, “the goods so seized under subsection (2) shall be released, on a provisional basis, upon execution of a bond and furnishing of a security, in such manner and of such quantum, respectively, as may be prescribed or on payment of applicable tax, interest and penalty payable, as the case may be”. Referring to the letter dated 20.3.2018 of the petitioner addressed to the Deputy Commissioner, Anti Evasion, it was pointed out that the petitioner has paid chalan of Rs. 14,16,868/- and had credit of SGST in the electronic credit ledger amounting to Rs. 7,90,793/- as on 20.3.2018. It was submitted that the credit of CGST in the electronic cash ledger has been reversed on 28.1.2019. It was submitted that the petitioner can also provide bank guarantee or bond for removal of the goods seized. Referring to the show cause notice dated 8.1.2019, it was pointed out that in paragr

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directed to furnish the bank guarantee of at least Rs. 1 crore.
12. This Court has considered the submissions advanced by the learned advocates for the respective parties. The petitioner has prayed for provisional release of seized goods under subsection (6) of section 67 of the CGST Act, which lays down that the goods seized under sub-section (2) shall be released, on a provisional basis, upon execution of a bond and furnishing of a security, in such manner and of such quantum, respectively, as may be prescribed or on payment of applicable tax, interest and penalty payable, as the case may be. The manner has been prescribed under rule 140 of the CGST Rules, 2017 which provides that the seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. 13. Thus the respondents are duly empowered t

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Indian School of Business Versus CCT, Rangareddy – GST
Service Tax
2019 (2) TMI 93 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 29-1-2019
Appeal No. ST/26693/2013 – A/30137/2019
Service Tax
Mr. M.V. Ravindran, Member (Judicial) And Mr. P. Venkata Subba Rao, Member (Technical)
Shri S. Thirumalai, Advocate for the Appellant.
Shri P.S. Reddy, Dy. Commissioner/AR for the Respondent.
ORDER
Per: P.V. Subba Rao.
1. This appeal has been filed against the Order-in-Original No. 22/2013- Adjn (Commr) ST – denovo dated 30.03.2013.
2. Learned counsel for the appellant takes us through the meandering course of events of this case. Initially, a show cause notice dated 27.09.2006 was issued to the appellant covering the period July, 2003 to March, 2006 which was followed by another show cause notice covering the period April, 2006 to March, 2007. After following due process, the lower authority confirmed the demand against the assessee under the category of '

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benefits of this notification.
3. Not satisfied with the order of the CESTAT, the appellant preferred an appeal before the Hon'ble Supreme Court vide Civil Appeal No.8787/2012 dated 18.11.2013 which is pending before the Hon'ble Apex Court. Meanwhile, the adjudicating authority, in pursuance of the CESTAT's Final Order No.514-520/2012, took up the matter for adjudication and decided it, vide the impugned OIO. He held that the benefit of exemption notifications Nos.09/2003-ST & 24/2004-ST are not available to the appellant. This impugned order covered the period July, 2003 to September, 2011.
4. The issue which falls for consideration is whether the appellant who provides training in management are covered by the definition of 'commercial training or coaching services' and consequently, whether the courses conducted by them are liable to be taxed as such. A related issue is whether the appellant is entitled for the benefit of notification Nos. 09/2003- ST and 24/2004-ST. If the appel

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e 'education' from 'training & coaching'.
* It has not been established that the degrees/certificates/diplomas issued by the other assessees (other than IFCAI) to their students during the relevant period were recognized by law. Acceptance of any such degree/certificate/diploma by any varsity or other institutions abroad cannot mean recognition thereof by Indian law. Thus a conspectus of facts presented to us would clearly disclose the real character of the assessees' activity – training or coaching for a consideration.
* The explanation to section 65(105)(zzc) of the Act has a very wide scope to encompass the activities of the assessees and render them eligible to service tax under section 65(105(zzc) of the Act.
* The decision of the Tribunal and this Court in Administrative Staff College of India and all other crucial decisions were rendered before the crucial retrospective amendment of section 65(105)(zzc) of the Act and, hence, are of no precedential value. The same is al

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ed in these cases.
6. The appellant's appeal against this order is pending before the Hon'ble Supreme Court. Therefore, the only issue to be decided now is whether the lower authority was right in denying the benefit of Notifications 09/2003 & 24/2004. The finding given by the lower authority in the impugned order on this point is as follows:
“15.2 In so far as the claim that ISB is a vocational training institute they reproduced the definition given in the notifications 9/2003 & 24/2004 and claimed that the syllabi and curriculum of the courses offered by them were so designed that the individuals who undergo these classes would be imparted specialized skills. In many instances they would get direct employment after these courses. They also enclosed the list of the individuals who were offered campus placements in the managerial cadres in reputed organizations with handsome salaries and perks. It is true that ISB has been imparting training in advanced management to enable the trai

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nd public sector for recruitment of the personnel. In fact, many of these institutions give utmost importance to campus recruitment by specially appointing Placement Officers to coordinate this task to achieve better results in securing jobs for their students. This aspect of getting direct employment soon after completion of studies/courses which are offered by these institutions cannot make them vocational institutes. They continue to be academic institutions with the distinction of being called and known as professional (like engineering, medicine, polytechnic, management) colleges and non-professional colleges offering pure and applied sciences, arts, commerce, etc., By no stretch of imagination they can be called as vocational colleges or institutes.”
7. The appellant also pleaded some additional grounds before the Commissioner as follows:
1) That the appellant had rendered educational services which cannot be classified under the category of 'commercial training or coaching se

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* Executive Education Programme (EEP); and
* Research Programmes & Fellow Programme in Management (Equivalent of Ph.D.)
f) These programmes were all taught by eminent academic experts. They also have set up Centres of Excellence with the areas related to business.
g) Indian Institute of Management in Ahmedabad and Bangalore also offer similar diplomas and programmes and have also obtained accreditation internationally similar to the ones from whom they have obtained the accreditation.
h) They also render the services of management consultant for which they have obtained service tax registration. Thereafter they also voluntarily got themselves registered with the service tax department under the category of 'commercial training or coaching services'. However, they later intimated the department that no service tax is payable by them on the PGP, EEP, PGPMAX courses but have been paying service tax under protest. The department investigated the matter and after more than a year is

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ssues any certificate or diploma or degree or any educational qualification recognised by law for the time being in force.”
2. The intention of the legislation, as may be seen was to levy service tax on training or coaching which are commercial in character and the institution or the establishment undertaking the activity must essentially be a commercial concern. In 2006, CBEC has issued circular stating that institutions like IITs & IIMs cannot be called commercial concerns. Similarly, in the present case, ISB is also a non-profit making company and not a commercial concern. The appellant is engaged in imparting education and such education is clearly beyond the intention of the legislation. They registered as a company under Sec.25(1)(a) of the Companies Act as a not for profit company and they do not declare any dividend or distribute surplus of profit. In the case of Institute of Banking Personnel Selection v. CST, Mumbai [2007 (8) STR 579 (Tri-Mumbai)] it was held that the insti

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For the purposes of this notification,-
i. “vocational training institute” means a commercial training or coaching centre which provides vocational coaching or training that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching;
ii. “computer training institute” means a commercial training or coaching centre which provides coaching or training relating to computer software or hardware;
iii. “recreational training institute” means a commercial training or coaching centre which provides coaching or training relating to recreational activities such as dance, singing, martial arts, hobbies.
2. This notification shall come into force on the 1st day of July, 2003 and shall remain in force upto and inclusive of the 29th day of February, 2004.
Notification No. 24/2004-Service Tax
In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Govern

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ng centre' which provides vocational coaching or training that impart skills to enable trainee to seek employment or undertake self employment after such training or coaching. If their institute is held to be commercial training or coaching institute, then they would be covered by this definition of vocational training institute in the above two notifications. The type of courses which they offer are theoretical and practical skill based training in areas such as Analytical Finance, Entrepreneurship, Strategy & Leadership, Operational Management, Information Technology Management and Strategic Management.
11. Learned counsel for the appellant at this stage draws the attention of the bench to the order of the CESTAT-Hyderabad in the case of Institute of Chartered Financial Analysts of India [2018 (10) GSTL 444] in which on an identical case, it was held that service tax demands raised and confirmed by the lower authority in denovo adjudication denying the benefit of aforesaid two exemp

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f CESTAT-Bangalore has been challenged by the appellant herein in Civil Appeal No.8787/2012 and is pending before the Hon'ble Supreme Court. In view of the factual situation, we do not find it necessary for us to pass any order on this aspect or deviate from the view already taken by the CESTAT an appeal against which is before the Hon'ble Apex Court. As far as the second issue of the benefit of exemption notifications is considered, both these exemption notifications are available for 'vocational training institutes' which have been defined as in 'commercial training or coaching centre' which provide vocational coaching or training that imparts skills to enable the trainee to seek employment or undertaken self employment directly after such training or coaching. We cannot think of a more practical job or self employment oriented training or coaching than management courses conducted by the appellant. In respect of another appellant in Final Order No.514-520/2012, we have already held

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M/s PHILODEN INDUSTRIES PVT LTD. Versus UNION OF INDIA
GST
2019 (1) TMI 1515 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 29-1-2019
R/SPECIAL CIVIL APPLICATION NO. 13813 of 2018
GST
MS HARSHA DEVANI AND DR A. P. THAKER, JJ.
For The Petitioner (s) : MR HARDIK P MODH (5344) AND MR NIRZAR S DESAI (2117)
For The Respondent (s) : NOTICE SERVED (4)
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Learned advocate for the petitioner has tendered draft amendment. The amendment is allowed in terms of the draft. The same shall be carried out forthwith.
2. In the light of the averments made in the affidavit-inreply filed on behalf of the respondent Nos. 1, 3 and 4, wherein it has been stated that t

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The Central Goods and Services Tax (Amendment) Rules, 2019.
03/2019 Dated:- 29-1-2019 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 03/2019-Central Tax
New Delhi, the 29th January, 2019
G.S.R. 63 (E). – In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2019.
(2) Save as otherwise provided in these rules, they shall come into force on the first day of February, 2019.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in Chapter-II, in the heading, for the words “Composition Rules”, the words, “Composition Levy” shall be substitute

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section 10 for any of his places of business if he is paying tax under section 9 for any other place of business;
(c) all separately registered places of business of such person shall pay tax under the Act on supply of goods or services or both made to another registered place of business of such person and issue a tax invoice or a bill of supply, as the case may be, for such supply.
Explanation. – For the purposes of clause (b), it is hereby clarified that where any place of business of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other registered places of business of the said person shall become ineligible to pay tax under the said section.
(2) A registered person opting to obtain separate registration for a place of business shall submit a separate application in FORM GST REG-01 in respect of such place of business.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of reg

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stration has been suspended under sub-rule (1) or sub-rule (2), shall not make any taxable supply during the period of suspension and shall not be required to furnish any return under section 39.
(4) The suspension of registration under sub-rule (1) or sub-rule (2) shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation shall be effective from the date on which the suspension had come into effect.”.
7. In the said rules, after rule 41, the following rule shall be inserted, namely:-
“Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory.- (1) A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilised input tax credit lying in his electronic credit ledger to any or all of the newly registered place of b

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Explanation, after the word and figures “entry 84”, the word, figures and letter “and entry 92A” shall be inserted.
9. In the said rules, in rule 43,-
(a) in sub-rule (1), in clause (g), in the Explanation, after the word and figures “entry 84”, the words, figures and letter “and entry 92A” shall be inserted.
(b) in sub-rule (2), in the Explanation, clause (a) shall be omitted.
10. In the said rules, in rule 53,-
(a) in sub-rule (1), after the words and figures “section 31”, the words and figures “and credit or debit notes referred to in section 34” shall be omitted;
(b) in sub-rule (1) clause (c) shall be omitted;
(c) in sub-rule (1) clause (i) shall be omitted;
(d) after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) A credit or debit note referred to in section 34 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) nature of the document;
(c) a consecutive s

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gistered person”, the words, brackets and figures “other than those referred to in the proviso to sub-section (5) of section 35,” shall be inserted.
12. In the said rules, in rule 83,-
(a) in sub-rule (1), in clause (a), for the words “Central Board of Excise” the words “Central Board of Indirect Taxes” shall be substituted;
(b) in sub-rule (3), in the second proviso, for the words “eighteen months”, the words “thirty months” shall be substituted;
(c) for sub-rule (8), the following sub-rule shall be substituted, namely:-
“(8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to-
(a) furnish the details of outward and inward supplies;
(b) furnish monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d) file a claim for refund;
(e) file an application for amendment or cancellation of registration;
(f) furnish information

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figures and letters “section 49A and section 49B,” shall be inserted.
14. In the said rules, in rule 86, in sub-rule (2), after the word and figures “section 49”, the words, figures and letters “or section 49A or section 49B,” shall be inserted.
15. In the said rules, in rule 89, in sub-rule (2), for clause (f), the following clause shall be substituted, namely:-
“(f) a declaration to the effect that tax has not been collected from the Special Economic Zone unit or the Special Economic Zone developer, in a case where the refund is on account of supply of goods or services or both made to a Special Economic Zone unit or a Special Economic Zone developer;”.
16. In the said rules, in rule 91,-
(a) in sub-rule(2), the following proviso shall be inserted, namely:-
“Provided that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.”;
(b) in sub-rule (3), the following proviso shall be inserted, namely:-
“Provided that the payment advice

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1, in instruction 12, for the words 1["vertical"] at both the places where they occur, the words 1["place of business"] shall be substituted.
20. In the said rules, in FORM GST REG-17, at the end, the following “Note” shall be inserted, namely:-
“Note: – Your registration stands suspended with effect from – (date).”.
21. In the said rules, in FORM GST REG-20, at the end, the following “Note” shall be inserted, namely:-
2[“Note: – Suspension of registration stands revoked with effect from……..(date)".]
22. In the said rules, after FORM GST ITC-02, the following form shall be inserted, namely:-
“FORM GST ITC-02A
[See rule 41A]
Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25
1.
GSTIN of transferor
2.
Legal name of transferor
3.
Trade name of transferor, if any
4.
GSTIN of transferee
5.
Legal name of transferee
6.
Trade name of transferee, if any
7. Details of ITC to be transferred
Tax
Amount o

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ation for generation of e-way bill
7
To furnish details of challan in FORM GST ITC-04
8
To file an application for amendment or cancellation of enrolment under rule 58
9
To file an intimation to pay tax under the composition scheme or withdraw from the said scheme”.
24. In the said rules, in FORM GSTR -4,-
(a) in clause 6,for the Table, the following Table shall be substituted, namely:-
“Rate of tax
Total Turnover
Out of turnover reported in (2), turnover of services
Composition tax amount
Central Tax
State/UT Tax
1
2
3
4
5
(b) in clause 7, for the Table, the following Table shall be substituted, namely:-
“Quarter
Rate
Original details
Revised details
Total Turnover
Out of turnover reported in (3), turnover of services
Central Tax
State/UT Tax
Total Turnover
Out of turnover reported in (7), turnover of services
Central Tax
State/UT Tax
1
2
3
4
5
6
7
8
9
10”;
25. In the said rules, in FORM GST RFD-01, for the declaration under rule 89(2)(f),

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e/ UT tax
Integrated tax
Cess
Total amount
a) Admitted amount
Tax/ Cess
< total >
Interest
< total >
Penalty
< total >
Fees
< total >
Other charges
< total >
< total >
b) Pre-deposit (10% of disputed tax/cess but not exceeding ₹ 25 crore each in respect of CGST, SGST or cess, or not exceeding ₹ 50 crore in respect of IGST and ₹ 25 crore in respect of cess)
Tax/Cess
< total >
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess but not exceeding ₹ 25 crore each in respect of CGST, SGST or cess, or not exceeding ₹ 50 crore in respect of IGST and ₹ 25 crore in respect of cess)
Sr. No.
Description
Tax payable
Paid through Cash/ Credit Ledger
Debit entry no.
Amount of tax paid
Central tax
State/UT tax
Integrated tax
CESS
1
2
3
4
5
6
7
8
9
1.
Integrated
Cash Ledger
tax
Credit Ledger
2.
Central tax
Cash Ledger
Credit Ledger
3.
State/UT tax
Cash Ledger
Cred

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disputed tax/cess but not exceeding ₹ 50 crore each in respect of CGST, SGST or cess or not exceeding ₹ 100 crore in respect of IGST and ₹ 50 crore in respect of cess)” shall be substituted;
(ii) in sub-clause (b), for the brackets, words and figures “(pre-deposit 20% of the disputed admitted tax and Cess)”, the brackets, words, figures and letters “(3[predeposit of 20% of the disputed tax] and cess but not exceeding ₹ 50 crore each in respect of CGST, SGST or cess or not exceeding ₹ 100 crore in respect of IGST and ₹ 50 crore in respect of cess)” shall be substituted;
(b) after clause 14, the following shall be inserted, namely:-
“15. Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause 14 (item (a)), if any
Place of Supply (Name of State/UT)
Demand
Tax
Interest
Penalty
Other
Total
1
2
3
4
5
6
7”.
Admitted amount [in the Table in sub-clause (a) of clause

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Seeks to rescind notification No. 8/2017-Central Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts
01/2019 Dated:- 29-1-2019 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 01/2019-Central Tax (Rate)
New Delhi, the 29th January, 2019
G.S.R. 70 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the C

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Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts
03/2019 – Integrated Tax Dated:- 29-1-2019 Integrated GST (IGST)
GST
IGST
IGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 03/2019 – Integrated Tax
New Delhi, the 29th January, 2019
G.S.R. 69 (E).- In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Cen

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Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017.
02/2019 – Integrated Tax Dated:- 29-1-2019 Integrated GST (IGST)
GST
IGST
IGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 02/2019 – Integrated Tax
New Delhi, the 29th January, 2019
G.S.R. 68 (E).- In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the fol

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Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts
06/2019 Dated:- 29-1-2019 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 06/2019 – Central Tax
New Delhi, the 29th January, 2019
G.S.R. 66 (E).- In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notificatio

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Seeks to bring into force the IGST (Amendment) Act, 2018
01/2019 – Integrated Tax Dated:- 29-1-2019 Integrated GST (IGST)
GST
IGST
IGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 01/2019 – Integrated Tax
New Delhi, the 29th January, 2019
G.S.R. 67 (E).- In exercise of the powers conferred by sub-section (2) of section 1 of the Integrated Goods and Services Tax (Amendment) Act, 2018 (32 of 2

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Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017.
05/2019 Dated:- 29-1-2019 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 05/2019-Central Tax
New Delhi, the 29th January, 2019
G.S.R. 65 (E).- In exercise of the powers conferred by sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Reven

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Seeks to rescind notification No. 32/2017-Central Tax (Rate) dated 13.10.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts
01/2019 – Integrated Tax (Rate) Dated:- 29-1-2019 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 01/2019 – Integrated Tax (Rate)
New Delhi, the 29th January, 2019
G.S.R. 72 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so t

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Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals)
04/2019 Dated:- 29-1-2019 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 04/2019-Central Tax
New Delhi, the 29th January, 2019
G.S.R 64 (E).- In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Board of Indirect Taxes and Customs, hereby makes the following further amendments in the notification of the Government of India i

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brackets “any officer not below the rank of Joint Commissioner (Appeals)” shall be substituted;
(iv) in Table I and Table III, after the words, “Additional Commissioner”, wherever they appear, the words “or Joint Commissioner” shall be inserted.
2. This notification shall come into force with effect from the 1st day of February, 2019.
[F.No.20/06/16/2018-GST (Pt. II)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: – The principal notification No.2/2017- Central Tax, dated the 19th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 609(E), dated the 19th June, 2017 and was last amended vide notification No.79/2018 – Central Tax, dated the 31s

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Seeks to bring into force the UTGST (Amendment) Act, 2018
01/2019 – Union Territory Tax Dated:- 29-1-2019 Union Territory GST (UTGST)
GST
UTGST
UTGST
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 1/2019 – Union Territory Tax
New Delhi, the 29th January, 2019
G.S.R. 74 (E). – In exercise of the powers conferred by sub-section (2) of section 1 of the Union Territory Goods and Services Tax (Amendment) Act, 2018 (33 of 2018), the Central Governm

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Seeks to rescind notification No. 8/2017-Union Territory Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts
01/2019 – Union Territory Tax (Rate) Dated:- 29-1-2019 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 01/2019 – Union Territory Tax (Rate)
New Delhi, the 29th January, 2019
G.S.R. 71 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessa

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Seeks to bring into force the CGST (Amendment) Act, 2018
02/2019 Dated:- 29-1-2019 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 02/2019-Central Tax
New Delhi, the 29th January, 2019
G.S.R. 62 (E).- In exercise of the powers conferred by sub-section (2) of section 1 of the Central Goods and Services Tax (Amendment) Act, 2018 (31 of 2018), the Central Government h

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Seeks to bring into force the GST (Compensation to States) Amendment Act, 2018
1/2019 – Goods and Services Tax Compensation Dated:- 29-1-2019 Compensation CESS
GST
GST Cess
GST CESS
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 1/2019 – Goods and Services Tax Compensation
New Delhi, the 29th January, 2019
G.S.R. 73 (E). – In exercise of the powers conferred by sub-section (2) of section 1 of the Goods and Services Tax (Compensation to Stat

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Input Tax Credit when buyer is outside India
Query (Issue) Started By: – Kaustubh Karandikar Dated:- 28-1-2019 Last Reply Date:- 29-1-2019 Goods and Services Tax – GST
Got 2 Replies
GST
XYZ is supplying goods where Bill To party is “PQR(U.K.)” which is outside India but Ship To Party is “ABC, Maharashtra which is in India. Can ABC take credit against the invoice issued by XYZ since PQR as a buyer cannot issue GST invoice in the name of ABC being outside India?
Reply By KASTURI SETH

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Uranium Corporation of India Ltd recognized as a government entity; qualifies for 5% GST due to extensive earthwork.
Case-Laws
GST
M/s Uranium Corporation of India Ltd has 100% of equity held

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HUL Challenges National Anti-Profiteering Authority's Decision on MRPs, Ordered to Pre-Deposit Rs. 90 Crores Under GST Rules.
Case-Laws
GST
Profiteering – Failure to reduce Maximum Retail Pri

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GST – Started By: – VVFINDIA Taloja – Dated:- 28-1-2019 Last Replied Date:- 28-1-2019 – Dear Gentlemen,We have subscribed TMI online subscription. However Tax Invoice has been issued without our GSTIN. To make it worse, Tax invoice was sent to after 4 months delay that too after repeated reminders on this.TMI tax personnel says that this supply has been reported under B2CS categories. Hence, they are unable to rectify tax invoice. Further, they are unable to rectify at this moment when the current year itself is running. We have tried already to make to understand to correct, but they simply do not want to support their customers.I want to know what are the remedy available to us. – Reply By YAGAY andSUN – The Reply = You may ask them to i

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ess Govt.issues directions. – Reply By VVFINDIA Taloja – The Reply = Dear Kasturi Sir,Either i have failed in communicating the issue or it got ignored while your reading. I have personally been following with TMI person, but the reasons cited are quite lame, and shown very unprofessional approach in dealing such issue………..one such statement of their's is … extremely sorry. we are unable to help you at this time . In fact, the concerned person claimed to have sent a reminder. We asked for a copy of mail. The same is never shared. This is our experience.The correction we have asked pertains to this current year. you tell me sir what difficulty they can have. I am dealing in on daily basis and helping our business partners. Public

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RECENT ADVANCE RULINGS IN GST (PART-12)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 28-1-2019

Advance rulings are important in any tax law as it provides a forum for clarification and possible interpretation of statutory provisions. Moreover, it conveys the legislative intention from the revenue's view point. Provisions of advance ruling are contained in section 95 to 106 of CGST Act, 2017 and State / UT GST enactment. Rules 103 to 107 of also provide for forms, manner, certification etc.
The Authority for Advance Rulings (AAR) have been set up in all the states and we have now over 300 advance rulings on different issues already pronounced by various State Authorities. The appellate mechanism for filing appeals against AAR rulings is also in place and we have about twenty five such appellate orders confirming or modifying the AAR orders. One major issue presently being faced is about multiple authorities (equal to number of States), each pronouncing

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High Altitude Range (SHAR),/Satish Dhawan Space Centre, located at Sri Hari Kota, Andhra Pradesh, were eligible for concessional rate of tax as per the Notification 45/2017-Central Tax (Rate), dated 14th November, 2017, and 47/2017-Integrated Tax (Rate), dated 14th November, 2017.
The subject Notification gives concessional rate of duty to specific goods, when supplied to Public funded research institution other than a hospital or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a National Regional Engineering College, subject to specified conditions.
The Authority for Advance Ruling ruled that SDSC (SHAR) is covered under the institution mentioned in the Notification, however the goods intended, to be supplied by the assessee does not fall under the said Notification, therefore, concessional rate shall not be applicable for assessee. [In Re: C.R. Enterprises. (2018) 6 TMI 464; ].
Advance ruling on taxability of cold storage of agricult

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uch as processed cashew nuts, raisin (kismis), apricot (jardalu), fig (anjeer), date, tamarind (ambali foal), shelled groundnuts/groundnut seeds, and copra are not agriculture produce as defined under Notification No. 11/2017-Central Tax (Rate). 'Cereal' on which any processing is done as is not usually done by a cultivator or producer will fall outside the definition of agriculture produce.
Processed spices including processed turmeric and processed ginger (soonth),are not agriculture produce as defined under Notification No. 11/2017-Central Tax (Rate). However, groundnuts with shell, turmeric and ginger on which no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics, but make it marketable for primary market would fall within the definition of agriculture produce.
Whole pulse grains such as whole gram, rajma etc. and 'cereal ' on which no further processing is done or

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g sudharan shulk” is charged and collected by applicant from non-government, private and commercial vehicles engaged in mining work in lieu of use of forest road, for maintenance of forest road. “”Abhivahan Shulk”” is charged and collected by assessee in respect of forest produce carried out by a person i.e. a person who desires to obtain forest produce is required to be registered with the forest department after paying applicable fee, the said “Abhivahan Shulk” is charged on the basis of quantum and quality of forest produce and the said forest produce must be accompanied with a transit pass issued by forest authorities in this regard.
Thus, the Authority for Advance Ruling ruled that “marg sudharan shulk” is nothing but toll charges collected by the assessee from the users for using forest road and the said toll charges are being used for the maintenance of forest road. Therefore we conclude that no GST is leviable as on date on the said “marg sudharan shulk” charged and collected

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ssues
Ruling
*
Whether supply of solar power plant under 'Turnkey EPC Contract' and Other EPC Contract' is supply of 'solar power generating system' under Entry 234 of Schedule I of the Notification No. 1/2017-Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017-Central Tax (Rate), both dated 28 June, 2017 and Entry 234 of Schedule I of the Notification No. 1/2017-State Tax (Rate), dated 29 June, 2017?
Scope of work in respect of “Turnkey EPC Contract” and ''Other EPC Contract” includes civil works, procurement of goods and erection and commissioning. Accordingly, “Turnkey EPC Contracts” and ''Other EPC Contracts” are not getting covered under supply of 'solar power generating system'.
Whether supply of solar power plant under 'Supply Contract' is supply of 'solar power generating system' under Entry 234 of Schedule I of the Notification No. 1/2017-Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017-Central Tax (Rate), both date

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ther supply of solar power plant under 'Supply Contract' is supply of 'solar power generating system' under Entry 234 of Schedule I of the Notification No. 1/2017-Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017-Central Tax (Rate), both dated 28 June, 2017 and Entry 234 of Schedule I of the Notification No. 1/2017-State Tax (Rate), dated 29 June, 2017 where the assembly, erection, and commissioning of the solar power plant is undertaken by a third party contractor?
In this scenario, the goods are supplied by one contractor, and the services were supplied by the other contractor. Therefore the rate of tax applicable for supply of goods as long as it satisfies the condition of being “device and parts” of the solar power generating system attracts 5% rate of tax as per Entry 234 of Schedule I of Notification No. 1/2017-Central Tax (Rate), dated 28th June, 2017.
Whether supply of solar power plant under 'Balance of Plant Supply Contract' is supply of 'solar p

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GST Dispute: Differing Views on “Works Contract” vs “Composite Supply” Heads to Appellate Authority for Advance Ruling.
Case-Laws
GST
Classification of services – “Works Contract” or “Composite Supply” – rate of GST – Central GST authorities and State GST authorities have expressed two different views on classification of services and applicable rate of tax – Matter referred to Appellate Authority for Advance Ruling.
TMI Updates – Highlights, quick notes, marquee, annotation, news,

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