Goods and Services Tax

Charitable and religious trusts selling items like books and CDs are classified as “business” under the CGST Act.
Case-Laws
GST
Public charitable and religious trust – scope of business – The very fact that certain services have been carved out and given out a special treatment makes it clear that all trade and commerce transaction of selling books, statutes, CDs and DVDs etc. done commercially for consideration come within the broad ambit of ‘business’ under the CGST Act.
TMI U

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Manufacturer Faces Penalty for Failing to Pass GST Benefits, Issuing Incorrect Tax Invoices in FMCG Sector.
Case-Laws
GST
Profiteering – manufacturers of Fast Moving Goods Consumer Goods (FMCGs) – Respondent had compelled them to pay additional GST on the increased prices though the incorrect tax invoices which would have otherwise resulted in further benefit to the customers which he had failed to pass on – Penalty proceedings initiated.
TMI Updates – Highlights, quick notes, marqu

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Extension for GSTR-3B in respect of Migrated tax payers for July-2018 to March-2019
70/2018-State Tax Dated:- 1-1-2019 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
By the Chief Commissioner of State Tax
Gujarat State, Ahmedabad
Dated the 1st January, 2019
Notification No. 70/2018-State Tax
No. GSL /S.168/B.23
In exercise of the powers conferred by section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) read with sub-rule (5) of rule 6

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M/s SurePrep (India) Pvt. Ltd. Versus Commissioner of CGST, Mumbai West
Service Tax
2019 (2) TMI 384 – CESTAT MUMBAI – 2019 (24) G. S. T. L. 252 (Tri. – Mumbai)
CESTAT MUMBAI – AT
Dated:- 1-1-2019
Appeal No. ST/88185/2018 – A/85004/2019
Service Tax
DR. D.M. MISRA, MEMBER (JUDICIAL)
Mrs. Puloma Dalal, C.A. for Appellant
Shri S.K. Hattangadi, AC (AR) for Respondent
ORDER
Per: Dr. D.M. Misra
This is an appeal filed against Order-in-Appeal No. MUM-DGPM-WRU-APP-119/2017-18 dated 19.04.2018 passed by the Principal Additional Director General, DPGM, WRU, Mumbai.
2. Briefly stated the facts of the case are that the appellant had filed two refund claims for the period April, 2016 to June, 2016 and July, 2016 to Sept, 2

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s are engaged in providing Business Process Outsourcing (BPO) service in relation to preparation of Income Tax returns to clients of their principal based in USA. The appellant is an 100% DOU with the STPI. All the considerations were received by the appellant for providing the said services in convertible foreign exchange. It is her contention that the appellants have been providing the said services prior to the period in dispute and subsequently also. It is her contention that for the period prior to the impugned period, refund claims were processed and sanctioned and also for the subsequent period i.e. from October, 2016 to March, 2017, refund claims were also sanctioned by the Department. It is her contention that only for the period f

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arned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals).
5. Heard both sides and perused the records.
6. Undisputedly the appellant, under a professional service agreement dated 1.4.2004, rendered services to SurePrep LLC, USA in relation to preparation of Income Tax returns and Software Development & Support services to the said overseas client. The entire services rendered by the appellant to the overseas customers have been consumed in the foreign territory. The findings of the learned adjudicating authority and confirmed by the learned Commissioner (Appeals) that the relevant data were processed in India and ultimately sent to the foreign company, hence not export service, is devoid of merit and substanc

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Seeks to amend notification No 1125-F.T. dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting held on 22.12.2018.
1897-F.T. – 24/2018-State Tax (Rate) Dated:- 1-1-2019 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 1897-F.T.
Howrah, the 1st day of January, 2019.
Notification No. 24/2018-State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department notification No.1125-F.T. [1/2017- State Tax (Rate)], dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I:-
Amendments
In the said notification, –
(A) in the opening paragraph,

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per pair" shall be substituted;
(vi) for serial No. 225A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely: –
"225A
6602 00 00
Walking-Sticks including seat sticks
225B
6815
Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks";
(vii) against serial No. 234, in the entry in column (3), the following Explanation shall be inserted in the end, namely,
"Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at serial No. 38 of the Table mentioned in notification No. 1135-F.T. [11/2017-State Tax (Rate)], dated 28th June, 2017, the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies. The remaining thirty per cent. of the gross con

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al No. 171A shall be re-numbered as serial No. 171AA, and before serial No. 171AA so re-numbered, the following serial number and entries shall be inserted, namely:-
"171A
63053200
Flexible intermediate bulk containers";
(iv) against serial No. 173, in the entry in column (3), the words "walking-sticks, seat-sticks," shall be omitted;
(v) Serial No. 177 and the entries relating thereto, shall be omitted;
(D) in Schedule III – 9%,
(i) Serial No. 121A shall be re-numbered as serial No. 121B, and before serial No. 121B so re-numbered, the following serial number and entries shall be inserted, namely:-
"121A
4012
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre
treads and tyre flaps, of rubber";
(ii) Serial Nos. 142, 143, 144 and the entries relating thereto, shall be omitted;
(iii) against serial No. 369A, for the entry in column (3), the entry "Transmission shafts (including cam shafts and crank shafts)

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es", the figures and word "32 inches" shall be substituted;
(viii) Serial No. 440A shall be re-numbered as serial No. 440B, and before serial No. 440B so re-numbered, the following serial number and entries shall be inserted, namely:
"440A
9504
Video game consoles and machines, articles of funfair, table or parlour games,
including pintables, billiards, special tables for casino games and automatic
bowling alley equipment [other than playing cards, ganjifa card, chess board,
carom board and other board games of 9504 90 90 like ludo etc.]";
(E) in Schedule IV – 14%,
(i) Serial No. 47 and the entries relating thereto, shall be omitted;
(ii) Serial No. 135 and the entries relating thereto, shall be omitted;
(iii) against serial No. 139, in the entry in column (3), after the words "other than Lithium-ion battery", the words "and other lithium ion accumulators including lithium ion power banks" shall be inserted;
(iv) Seri

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Notification to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases under the HGST Act, 2017
12/GST-2 Dated:- 1-1-2019 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 1st January, 2019
No. 12/GST-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, on the recommendations of the Council, and in supersession of the Haryana Government, Excise and Taxation Department, Notification No. 90/ST-2, date

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e fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues:
Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the said return between the period from the 22nd December, 2018 to the 31st March, 2019.
SANJEEV KAUSHAL,
Additional Chief Secretary to Government, Haryana,
Excise and Taxation Department.

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Seeks to amend Notification No. 86/GST-2, dated the 18th September, 2018
10/GST-2 Dated:- 1-1-2019 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 1st January, 2019
No. 10/GST-2.- In exercise of the powers conferred by Sub-section (3) of Section-1, read with Section-51 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes t

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Seeks to amend Notification No. 84/GST-2, dated the 18th September, 2018
09/GST-2 Dated:- 1-1-2019 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 1st January, 2019
No. 09/GST-2.- In exercise of the powers conferred by section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana on the recommendations of the Council, hereby makes the following further amendments in the H

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Seeks to amend Notification No. 76/GST-2, dated the 10th August, 2018
08/GST-2 Dated:- 1-1-2019 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 1st January, 2019
No. 08/GST-2.- In exercise of the powers conferred by Section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) read with sub-rule (5) of rule 61 of the Haryana Goods and Services Tax Rules, 2017 the Commissioner of State Tax, Haryan

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Notification to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers under the HGST Act, 2017
07/GST-2 Dated:- 1-1-2019 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 1st January, 2019
No. 07/GST-2.- In exercise of the powers conferred by Section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) read with sub-rule (5) of rule 61 of the Haryana Good

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Notification to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers under the HGST Act, 2017
06/GST-2 Dated:- 1-1-2019 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notificaiton
The 1st January, 2019
No. 06/GST-2.- In exercise of the powers conferred by Section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) read with sub-rule (5) of rule 61 of the Haryana Good

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Seeks to amend Notification No. 73/GST-2, dated the 6th August, 2018
05/GST-2 Dated:- 1-1-2019 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 1st January, 2019
No. 05/GST-2 In exercise of the powers conferred by Section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendments in the Haryana Gover

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Corrigendum – Notification No. 82/GST-2 dated the 11th September, 2018
04 /GST-2 Dated:- 1-1-2019 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Corrigendum
The 1st January, 2019
No. 04 /GST-2.- In the Haryana Government, Excise and Taxation Department, Notification No. 82/GST-2, dated the 11th September, 2018, in page 2940, in line 10, for “the second proviso”, read “the first proviso”.
AMIT KUMAR AGRAWAL,
Excise and T

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Removal of difficulty order under section 172 of HGST Act, 2017 to extend the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December, 2018 till 31.01.2019
03/GST-2 Dated:- 1-1-2019 Haryana SGST
GST – States
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Order
The 1st January, 2019
No. 03/GST-2. WHEREAS, Sub-section (4) of Section 52 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) provides that every operator who collects the amount specified in Sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned

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Removal of difficulty order under section 172 of HGST Act, 2017 to extend the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18
02/GST-2 Dated:- 1-1-2019 Haryana SGST
GST – States
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Order
The 1st January, 2019
No. 02/GST-2. WHEREAS, Sub-section (4) of Section-16 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) provides that a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such i

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n (1) shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier;
AND, WHEREAS, the financial year 2017-18 was the first year of the implementation of the Goods and Services Tax in India and the taxpayers were still in the process of familiarising themselves with the new taxation system and due to lack of said familiarity-
(i) the registered persons eligible to avail input tax credit could not claim the same in terms of provisions of section 16 because of missing invoices or debit notes referred to in sub-section (4) within the stipulated time;
(ii) the registered pers

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due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under Sub-section (1) of Section 37 till the due date for furnishing the details under Sub-section (1) of said section for the month of March, 2019;
(ii) In Sub-section (3) of Section 37 the rectification of error or omission in respect of the details furnished under Sub-section (1) shall be allowed after furnishing of the return under Section 39 for the month of September, 2018 till the due date for furnishing the details under sub-section (1) for the m

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Removal of difficulty order under section 172 of HGST Act, 2017 regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019
01 /GST-2 Dated:- 1-1-2019 Haryana SGST
GST – States
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Order
The 1st January, 2019
No. 01 /GST-2.-WHEREAS, Sub-section (1) of Section-44 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) provides that every registered person, other than an Input Service Distributor, a person paying tax under Section 51 or Section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as ma

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M/s. Shriram Rayons Versus CCGST & Central Excise, Udaipur
Central Excise
2019 (1) TMI 171 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 1-1-2019
Excise Appeal No. E/53443/2018-EX[SM] – Final ORDER NO. 50003/2019
Central Excise
MRS. RACHNA GUPTA, MEMBER (JUDICIAL)
Present for the Appellant: Mr. S.C. Kamra, Advocates
Present for the Respondent: Mr. P. Juneja, D.R.
ORDER
PER: RACHNA GUPTA
Present is an appeal against the order of Commissioner (Appeals) bearing No. 773(CRM)/CE/JDR/2018 dated 17.07.2018 vide which the appellant has been denied to avail the Cenvat Credit based on supplementary invoices issued by the manufacturer.
2. The appellant is the manufacturer of Rayon Tyre Yarn, Nylon Tyre Yarn and Rayon Tyre Cord Fabric falling under Chapter 54, 55 & 59 respectively of the First Schedule to the Central Excise Act, 1985. The appellant is utilizing coal for generation of electricity in their power plant and was also availing cenvat credit of exc

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lready been decided by the Division Bench of this Tribunal in Birla Corporation Ltd. vs. CGST, Jabalpur, Final Order No. 52486/2018 dated 3rd July, 2018 and same has been followed by the Single Bench of this Tribunal in decision of Jaypee Sidhi Cement and Hindustan Zinc Ltd. vs. CGST, Jabalpur and CGST Udaipur, vide Final Order No.52540-52541 dated 18th July, 2018. It is impressed upon that since the main issue is still pending adjudication in the Hon'ble Apex Court that both the said decisions have considered that Rule 9 (1) (b) of CCR is not applicable to the given set of circumstances, appeal is accordingly prayed to be allowed.
5. While rebutting these arguments, ld. DR has impressed upon that it was the duty of the appellant itself to ascertain as to whether supplementary invoices so issued were on account of any such factor, which is covered/hit by the exclusion clause of Rule 9 (1) (b). Since the appellant has failed to ascertain the same, the alleged suppression and collusion

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ining about the exclusion part of Rule 9 (1) (b) cannot be held to be the act of suppression or collusion on part of the appellant. Above all, the supplementary invoices have been issued by the Coal Companies, which are the undertakings of the Government of India, there can be no presumption, unless rebutted, of any alleged suppression or collusion.
7. The observations from the Tribunal decision in that case are reproduced below:-
“7. Having considered the rival contentions of both the sides, we take notice that this Tribunal in connected matter of South Eastern Coalfields Ltd. in Appeal No.52023- 52026/2014-DB dated 3.4.2017 vide Final Order No.52723- 52726/2017 dated 3.4.2017, taking notice of pendency of similar matter before the Hon'ble Supreme Court in the case of South Eastern Coal Fields Ltd. and ors. and also other cases, referred to in the above case, disposed of the appeal of the South Eastern Coal Fields Ltd., granting liberty to them to come again after having final verdi

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GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company
86/05/2019- GST Dated:- 1-1-2019 CGST – Circulars / Ordes
GST
Circular No. 86/05/2019- GST
F. No. 354/428/2018-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
Room No. 156, North Block,
New Delhi, the 1st January, 2018
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company- reg.
Representations have been received seeking clarification on following two i

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t of banks with the BC specifically prohibits them from directly charging any fee to the customers for services rendered by them on behalf of the bank. On the other hand, banks (and not BCs) are permitted to collect reasonable service charges from the customers for such service in a transparent manner. The arrangements of banks with the Business Correspondents specify the requirement that the transactions are accounted for and reflected in the bank's books by end of the day or the next working day, and all agreements/ contracts with the customer shall clearly specify that the bank is responsible to the customer for acts of omission and commission of the Business Facilitator/Correspondent.
2.3 Hence, banking company is the service provi

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BC is dependent on the meaning of the expression “accounts in its rural area branch”.
3.1 It is clarified that for the purpose of availing exemption from GST under Sl. No. 39 of said notification, the conditions flowing from the language of the notification should be satisfied. These conditions are that the services provided by a BF/BC to a banking company in their respective individual capacities should fall under the Heading 9971 and that such services should be with respect to accounts in a branch located in the rural area of the banking company. The procedure for classification of branch of a bank as located in rural area and the services which can be provided by BF/BC, is governed by the RBI guidelines. Therefore, classification adopt

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Clarification on GST rate applicable on supply of food and beverage services by educational institution
85/04/2019- GST Dated:- 1-1-2019 CGST – Circulars / Ordes
GST
Circular No. 85/04/2019- GST
F. No. 354/428/2018-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
****
Room No. 156, North Block,
New Delhi, the 1st January, 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: Clarification on GST rate applicable on supply of food and beverage services by educational institution- reg.
Representations have been received seeking clarificatio

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vices. Explanation 1 to the said entry states that such supply can take place at canteen, mess, cafeteria of an institution such as school, college, hospitals etc. On the other hand, Notification No. 12/2017-Central Tax (Rate), Sl. No. 66 (a) exempts services provided by an educational institution to its students, faculty and staff. There is no conflict between the two entries. Entries in Notification No. 11/2017-Central Tax (Rate) prescribing GST rates on service have to be read together with entries in exemption Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. A supply which is specifically covered by any entry of Notification No. 12/2017-Central Tax (Rate) dated 28-06-2017 is exempt from GST notwithstanding the fact that GST

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where the description given in column (3) of the table leaves no room for any doubt. Accordingly, it is clarified that supply of food and beverages by an educational institution to its students, faculty and staff, where such supply is made by the educational institution itself, is exempt under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, vide Sl. No. 66 w.e.f. 01-07-2017 itself. However, such supply of food and beverages by any person other than the educational institutions based on a contractual arrangement with such institution is leviable to GST@ 5%.
3. In order to remove any doubts on the issue, Explanation 1 to Entry 7(i) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 has been amended vide Notificatio

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Clarification on issue of classification of service of printing of pictures covered under 998386
84/03/2019-GST Dated:- 1-1-2019 CGST – Circulars / Ordes
GST
Circular No. 84/03/2019-GST
F. No. 354/428/2018-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
****
Room No. 146G, North Block,
New Delhi, the 1th January 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: Clarification on issue of classification of service of printing of pictures covered under 998386- reg.
It has been brought to the notice of the Board that the service of “pri

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ack and white processing; colour printing of images from film or digital media; slide and negative duplicates, reprints, etc.; developing of film for both amateur photographers and commercial clients; preparing of photographic slides; copying of films; converting of photographs and films to other media”
3. Further, according to explanatory notes, the service code 998912 “Printing and reproduction services of recorded media, on a fee or contract basis” clearly excludes, colour printing of images from film or digital media, cf. 998386, -audio and video production services, cf. 999613″
4. In view of the above, it is clarified that service of “printing of pictures” falls under service code “998386: Photographic and videographic processing ser

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Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC)
83/02/2019- GST Dated:- 1-1-2019 CGST – Circulars / Ordes
GST
Circular No. 83/02/2019- GST
F. No. 354/428/2018-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
*****
North Block, New Delhi,
Dated the 1st January, 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: reg.
Representations have been received seeking clarification regarding applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). The matt

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he Corporation, its assets, properties, income and its operations and transactions authorised by the Agreement, shall be immune from all taxation and from all customs duties. The Corporation shall also be immune from liability for the collection or payment of any tax or duty [Section 3 (1) of IFC Act, 1958 read with Article VI, Section 9 (a) of the Schedule thereto refers].
3. CESTAT Mumbai vide final order dated 17-10-2016 in the case of M/s Coastal Gujarat Power Ltd. has held that when the enactments that honour international agreements specifically immunize the operations of the service provider from taxability, a law contrary to that in the form of Section 66A of Finance Act, 1994 will not prevail. With the provider being not only immu

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Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs)
82/01/2019-GST Dated:- 1-1-2019 CGST – Circulars / Ordes
GST
Circular No. 82/01/2019- GST
F. No. 354/428/2018-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
****
Room No. 146, North Block,
New Delhi, the 1st January, 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: Reg.
I am directed to invite your attention to the Indian Institutes of Management Act, 2018 which came into force on 31st January, 2018. According to provisions of the IIM Act, all the IIMs listed in the schedule to the IIM Act are “institutions of national importance”. They are empowered to (i) grant degrees, diplomas, and other academic distinctions or titles, (ii) specify the criteria and process for admission t

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nized by law and are exempt from GST.
3. For the period from 1st July, 2017 to 30th January, 2018, IIMs were not covered by the definition of educational institutions as given in notification No. 12/ 2017 Central Tax (Rate) dated 28.06.2017. Thus, they were not entitled to exemption under Sl. No. 66 of the said notification. However, there was specific exemption to following three programs of IIMs under Sl. No. 67 of notification No. 12/2017- Central Tax (Rate): –
(i) two-year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management,
(ii) fellow programme in Management,
(iii)five years integrated programme in Management.
Therefore, for the period from 1st July, 2017 to 30th January, 2018, GST exemption would be available only to three long duration programs specified above.
4. It is further, clarified that with effect from 3

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this regard following case laws may be referred-
i. H.C.L. Limited vs Collector of Customs [2001 (130) ELT 405 (SC)]
ii. Collector of Central Excise, Baroda vs Indian Petro Chemicals [1997 (92) ELT 13 (SC)]
iii. Share Medical Care vs Union of India reported at 2007 (209) ELT 321 (SC)
iv. CCE vs Maruthi Foam (P) Ltd. [1996 (85) RLT 157 (Tri.) as affirmed by Hon'ble Supreme Court vide 2004 (164) ELT 394 (SC)
6. Indian Institutes of Managements also provide various short duration/ short term programs for which they award participation certificate to the executives/ professionals as they are considered as “participants” of the said programmes. These participation certificates are not any qualification recognized by law. Such participants are also not considered as students of Indian Institutes of Management. Services provided by IIMs as an educational institution to such participants is not exempt from GST. Such short duration executive programs attract standard rate of GST @ 18% (CG

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er than those mentioned at Sl. No. 67 of notification No. 12/2017- Central Tax (Rate), dated 28.06.2017.
iii. All short duration executive development programs or need based specially designed programs (less than one year).
Not exempt from GST
2
31st January, 2018 onwards
All long duration programs (one year or more) conferring degree/ diploma as recommended by Board of Governors as per the power vested in them under the IIM Act, 2017 including one- year Post Graduate Programs for Executives.
Exempt from GST
All short duration executive development programs or need based specially designed programs (less than one year) which are not a qualification recognized by law.
Not exempt from GST
8. This clarification applies, mutatis mutandis, to corresponding entries of respective IGST, UTGST, SGST exemption notifications. Difficulty if any, in the implementation of this circular may be brought to the notice of the Board.
Yours Faithfully,
Susanta Mishra
Technical Officer (TRU)
Em

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New Circular Clarifies GST Refund Eligibility, Required Documentation, and Error Rectification to Streamline Processes.
Circulars
GST
Clarification on refund related issues
TMI Updates –

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Clarifications on GST for government sales, penalties u/s 73(11), and tax rates for credit/debit notes.
Circulars
GST
Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty u/s 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued u/s 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods)

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Clarification on Export of Services Under GST: Conditions, Documentation, and Compliance for Zero-Rated Supply and Refunds.
Circulars
GST
Clarification on export of services under GST
TMI

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