Goods and Services Tax

GST on TRANSPORTATION BY ROAD
Query (Issue) Started By: – GANESH IYER Dated:- 29-11-2018 Last Reply Date:- 4-12-2018 Goods and Services Tax – GST
Got 2 Replies
GST
I want to understand the GST applicability on the Transport services by a truck Owner to a GTA ..
The GST is applicable only for GTA as they only issue LR to the customer..
we understand as per the Notification 12/2017 dt 28 06.2017 other than GTA all other transportaion will be exempted from the GST..
We have Two ssce

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GST Rate for Work Contract Services to CSPDCL Set at 18% Due to Commercial Nature of Activities.
Case-Laws
GST
Rate of GST – work contract services involving the supply of goods and services

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Court Quashes Seizure: Expired E-way Bill Not Justified as Goods Detained Before Expiry; Incorrect Interception Time Recorded.
Case-Laws
GST
Detention of goods with vehicle – the seizure of the goods on the ground that accompanying e-way bill had expired is not justified rather it was allowed to expire after the detention of the goods by incorrectly recording the time of interception – order of seizure quashed.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

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Goods Detention Dispute Highlights GST Classification and Tax Rate Issues; Calls for Fair Treatment in Bona Fide Cases.
Case-Laws
GST
Detention of goods – dispute with regard to rate of tax a

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Refunds for Tax Paid on SIM Card Sales Under KGST Act Sec 46A Only Valid for Consumers, Not Assessees.
Case-Laws
VAT and Sales Tax
Forfeiture of tax paid u/s 46A of KGST Act – Sale of SIM Car

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Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam dist of Andhra Pradesh and 11 districts of Tamil Nadu
CT/LEG-NT/12/1189 Dated:- 29-11-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 29th November, 2018
NOTIFICATION- 23/2018
In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (5) of rule 61 of the Nagaland 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 makes the following further a

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Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018
CT/LEG-NT/12/17/1190 Dated:- 29-11-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 29th November, 2018
NOTIFICATION- 24/2018
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Ac

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M/s. SILVER CLOUD ESTATES (P) LTD. Versus COMMISSIONER OF GST & CENTRAL EXCISE, COIMBATORE
Central Excise
2019 (2) TMI 204 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 29-11-2018
E/41736/2018 – FINAL ORDER NO. 42981/2018
Central Excise
Smt. Sulekha Beevi C.S, Judicial Member
For the Appellant: Ms. Kanthi Visalakshi, Adv.
For the Respondent: Ms. T. Usha Devi, DC (AR)
ORDER
The brief facts are that the appellants are manufacturers of Black Tea and they were issued show-cause notice alleging non-payment of Cess amounting to Rs. 3,72,736/- for the period Jun.'13 to Dec. '13. After due process of law, the original authority confirmed the demand along with interest and imposed penalty of Rs. 1,86,368/- und

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g authority has not stated any reasons for imposing penalty except for the fact it is stated that the appellants have violated the provisions of law and have filed returns belatedly. It is also argued by her that the appellants were facing some financial problems as the amount were not received by them from their customers and, therefore, the delay to pay upto the Cess part of the demand.
3. The learned Authorised Representative Ms. T. Usha Devi supported the findings in the impugned order. She submitted that the appellants would not have remitted the Cess but for the interference from the department. This itself leads to willful suppression of facts and, therefore, the penalty imposed is legal and proper.
4. Heard both sides.
5. The app

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Extension of the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 31/01/2019
27/2018–C.T./GST-66/2018 – State Tax Dated:- 29-11-2018 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. 27/2018-C.T./GST
Dated: 29/11/2018
Notification No. 66/2018 – State Tax
In

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M/s. Madeena Constructions, Chennai Versus The Commissioner of GST & Central Excise
Central Excise
2018 (12) TMI 1241 – MADRAS HIGH COURT – TMI
MADRAS HIGH COURT – HC
Dated:- 29-11-2018
Civil Miscellaneous Appeal Nos.2734 & 2735 of 2018
Central Excise
Mr.Justice T.S. Sivagnanam And Mr.Justice N. Sathish Kumar
For the Appellant : Mr.K.Jayachandran
For the Respondent : Mr.Syed Noorullah Sheriff, SSC
COMMON JUDGMENT
T.S.SIVAGNANAM, J.
These appeals are filed by the appellant under Section 35G of the Central Excise Act, 1944 as made applicable under Section 83 of the Finance Act, 1994 to set aside final order Nos.40572 and 40573/2018 dated 16.7.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.
2. The above appeals are filed raising the following substantial questions of law :
“CMA.No.2734 of 2018 :
i. Whether, in the facts and circumstances of the case, the Tribunal is justified in holding that the application

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ct ?”
3. The challenge is to the order passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter called the Tribunal) dated 16.7.2018 stated to have been made in two miscellaneous applications.
4. The appellant filed an appeal before the Tribunal against the Orderin- Original dated 30.4.2010. By the said order, the Adjudicating Authority demanded service tax from the appellant for the period from 10.9.2004 to 31.3.2008 under the Proviso to Section 73(1) read with Section 73(2) of the Finance Act, 1994; appropriated a sum of Rs. 1 lakh paid by the appellant on 27.8.2008 towards the service tax demanded; demanded interest under Section 75 of the Finance Act, 1994; imposed penalty of Rs. 60 lakhs under Section 78 of the Finance Act, 1994 by further indicating that this penalty would be reduced to 25% of the service tax demanded, if only the service tax and interest determined are paid along with reduced penalty within 30 days from the date of receipt of the order dat

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so filed an application for extension of time, which was considered by the Tribunal and by order dated 03.4.2013, time was extended upto 25.3.2013. Even thereafter, the appellant did not comply with the condition in full and consequently, on 07.6.2013, the appeal stood dismissed for non compliance of the pre-deposit condition.
7. Thereafter, the appellant moved two applications for restoration of the appeal and to modify the order dated 15.1.2013. In the application for modification, the appellant placed reliance on the decision of the Division Bench of the Delhi High Court in the case of Sureshkumar Bansal Vs. Union of India [reported in (2016) 43 STR 3] and the decision of the Division Bench of the High Court of Andhra Pradesh and Telungana in the case of Vijaya Casting Works Vs. Union of India [reported in MANU/ AP/0382/2017]. The said decisions were quoted to support their contention that the pre-deposit relating to appeals filed prior to 06.8.2014 requires only deposit of 7.5% an

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2013 directing predeposit of Rs. 28.90 lakhs and another for restoration of the appeal, the Tribunal, in the impugned order, has not specifically dealt with the prayer made by the appellant for modification in the light of the contentions advanced by the appellant in that application.
12. In our considered view, if the legal position wipes out substantial liability or entire liability, as, according to the appellant, construction of residential complex by a builder was subjected to service tax only from 01.7.2010, this vital point has to be considered by the Tribunal and if this plea is acceptable, it goes without saying that the appellant made out a strong prima facie case. Hence, we are constrained to interfere with the impugned order, however, subject to a condition.
13. Accordingly, the civil miscellaneous appeals are allowed and the order passed by the Tribunal dated 16.7.2018 is set aside subject to the condition that the appellant shall deposit a further sum of Rs.7,00,000/- (

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Extension of the due date for filing of FORM GSTR –7 for the months of October, 2018 to December, 2018.
66/2018-State Tax Dated:- 29-11-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 29th November 2018.
NOTIFICATION
Notification No. 66/2018-State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC (HQ)-1/GST/2018/Noti./Returns/ADM-8.-In exercise of the powe

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Smt. Seema Gupta Versus Union Of India Thru. Secy, Min. Of Home Affairs & Ors.
GST
2018 (12) TMI 225 – ALLAHABAD HIGH COURT – 2020 (32) G. S. T. L. 180 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 29-11-2018
Misc. Bench No. – 34273 of 2018
GST
Ajai Lamba And Karunesh Singh Pawar JJ.
For the Petitioner : Amit Jaiswal,G.S.Pandey
For the Respondent : A.S.G.
ORDER
1. The petition seeks issuance of a writ in the nature of certiorari quashing the impugned proceedings/First Information Report or complaint dated 01.11.2018 as DGGI Case No. 79/2018-19, under Section 132(1)(b), 132(1)(c), 132(1)(i) Read with Section 16(2)(b) and 132(5) of the Central Goods and Services Tax Act, 2017, Police Station DGGI, Zonal Office, District L

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leaded that the arrest itself is illegal and against the law laid down by the Hon'ble Supreme Court of India.
5. It has been pleaded that the petitioner is sought to be arrested. The offence is under Central Goods and Services Tax Act, 2017. It has been argued that Section 138 of the said Act of 2017 provides for compounding of offences also. It has been argued that till date complaint has not been filed, to the knowledge of the petitioner. On the basis of raid itself, arrests are being effected; without calculating and determining whether any offence has been committed or not. It has been argued that the raiding officers were illequipped to assess GST. They are not the assessing officers.
6. Sri S.B. Pandey, learned counsel for Union

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ASIANET DIGITAL NETWORK PRIVATE LTD. Versus THE ASSISTANT STATE TAX OFFICER, MOBILE SQUAD NO. 2, KOLLAM, THE STATE TAX OFFICER, KOLLAM AND THE SUPERINTENDENT OF CENTAL EXCISE AND CENTRAL TAX, THIRUVANANTHAPURAM
GST
2018 (12) TMI 139 – KERALA HIGH COURT – [2019] 61 G S.T.R. 396 (Ker), 2020 (32) G. S. T. L. 44 (Ker.)
KERALA HIGH COURT – HC
Dated:- 29-11-2018
WP (C). No. 38747 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADV. SRI. SAJI VARGHESE
For The Respondent : DR THUSHARA JAMES, GP. SRI SREELAL N, WARRIER, SC
JUDGMENT
The petitioner is a cable TV and Internet services provider. It purchased a few Set Top Boxes. When it was transporting those goods, the Assistant State Tax Officer (“ASTO”) interce

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But in the delivery challan, the set-top boxes were shown in two lots. The first lot comprises 200 boxes, and the value was shown as Rs. 3,20,000/-. Though the petitioner mentioned the second lot as 600 boxes, the value was shown as zero because of, what the learned counsel terms, a computer error. Once the e-way bill has shown the correct amount and even the delivery challan shown the quantity, according to him, it is preposterous for anyone to presume that there is any suppression.
4. The petitioner's counsel has also contended that the petitioner had been transferring the stock from one point of its business to another, for its use. Therefore, he is not liable to pay any tax. Thus, by the same reckoning, Section 129 does not apply.

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DAILY EXPRESS Versus THE ASSISTANT STATE TAX OFFICER SURVEILLANCE SQUAD NO. 8, STATE GST DEPARTMENT, KOLLAM, COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAUPURAM AND STATE OF KERALA, THIRUVANANTHAPURAM
GST
2018 (12) TMI 138 – KERALA HIGH COURT – 2019 (21) G. S. T. L. 122 (Ker.)
KERALA HIGH COURT – HC
Dated:- 29-11-2018
WP (C). No. 35665 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADV. SMT. S. SUJINI
For The Respondent : DR THUSHARA JAMES, GP
JUDGMENT
The petitioner is a transporter. When it was transported goods for a consignor, the Assistant State Tax Officer (“ASTO”) intercepted those goods and detained them, along with the vehicle. He issued the Ext.P4 order for physical verification/inspection of the conveyance, followed by the Ext.P7 notice under Section 129(3). The reason assigned for the detention is this:
“Part B of the accompanied e-way bill has not completed, hence not valid for the movement of goods a

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nee have insisted that the transporter has the obligation of reaching the goods to their destination, the petitioner has taken the trouble of coming to this Court, Smt. Sujini submits.
5. Drawing my attention to Section 129 (3) of the Act, Smt. Sujini contends that the provision does not refer to the transporter, who according to her, has no role to play in the entire scheme of the GST.
6. In the alternative, Smt. Sujini has submitted that the transaction is genuine and there is no possibility of, not even a doubt about, any tax evasion. In that context, Smt. Sujini has drawn my attention to Section 126 of the Act. According to her, Section 126 eminently exempts minor discrepancies. More particularly, when the discrepancy does not involve tax evasion, the detention under Section 129 is unwanted. Then, Smt. Sujini has referred to Section 74 of the Act and contended that the demand and recovery of tax must be based on fraud, willful misstatement, or suppression of facts. None presents

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ve, that could not exonerate it from complying with Section 129 (3) if it wants provisional custody of the goods. In other words, under Section 129, if the petitioner wants the goods provisionally released, then it must comply the statutory mandate.
9. Heard Smt. Sujini, the learned counsel for the petitioner, Dr. Thushara James, the learned Government Pleader, for the respondents.
10. Indeed, as seen from the detention notice, the petitioner carried an e-way bill, in which Part B remained unfilled. True, on earlier occasions, this Court has examined the issue; one such occasion is K. Karunakaran v. The Assistant State Tax Officer. Judgment, dt 9th August 2018, in WP (C) No.26986 of 2018
11. As rightly contended by Dr.James, Section 129 begins with a non-obstante clause and, perhaps, on that count it may be treated as a self-contained code on the provisional release of the goods. In this context, I may as well examine Section 126, which reads as follows:
“126. General disciplines

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ocedural requirement, specify the nature of the breach and the applicable law, regulation or procedure under which the amount of penalty for the breach has been specified.
(5) When a person voluntarily discloses to an officer under this Act the circumstances of a breach of the tax law, regulation or procedural requirement prior to the discovery of the breach by the officer under this Act, the proper officer may consider this fact as a mitigating factor when quantifying a penalty for that person.
(6) The provisions of this section shall not apply in such cases where the penalty specified under this Act is either a fixed sum or expressed as a fixed percentage.”
12. I reckon the petitioner may not insist on the provisional release of the goods, but contest the matter before the State Tax Officer. It may then invite an order under Section 129 and 130. Then, Perhaps, every plea including those provided under Section 126 may be available. But if the petitioner desires to have the int

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Last date for filing FORM GSTR-1 for the month of October 2018 has been extended upto 20th December 2018 for the taxpayers having principal place of business in 11 districts of Tamil Nadu.
18/2018-TNGST-Rc.46/2018 /Taxation/A1 Dated:- 29-11-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
Office of the Additional Chief Secretary/Commissioner of Commercial Taxes,
Ezhilagam, Chepauk, Chennai -600 005.
No. 18/2018-TNGST-Rc.46/2018 /Taxation/A1
Chennai, Thursday, November 29, 2018
Karthigai 13, Vilambi, Thiruvalluvar Aandu-2049
NOTIFICATION
In exercise of the powers conferred by section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), read with sub-rule (5) of rule 61 Of t

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Last date for filing FORM GSTR-3B for the month of October 2018 has been extended upto 20th December 2018 for the taxpayers having principal place of business in 11 districts of Tamil Nadu.
17/2018-TNGST-Rc.46/2018/Taxation/A1 Dated:- 29-11-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
Office of the Additional Chief Secretary/Commissioner of Commercial Taxes,
Ezhilagam, Chepauk, Chennai -600 005.
No. 17/2018-TNGST-Rc.46/2018/Taxation/A1
Chennai, Thursday, November 29, 2018
Karthigai 13, Vilambi, Thiruvalluvar Aandu-2049
In exercise of the powers conferred by section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) read with sub-rule (5) of rule 61 of the Tamil Nad

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Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018.
66/2018-Central Tax Dated:- 29-11-2018 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 26/2019 – Central Tax dated 28-06-2019
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 66/2018-Central Tax
New Delhi, the 29th November, 2018
G.S.R. 1150 (E).-In exercise of the powers c

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Seeks to extend the due date for filing of FORM GSTR – 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh
65/2018 Dated:- 29-11-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 65/2018 – Central Tax
New Delhi, the 29th November, 2018
G.S.R. 1149 (E).-In exercise of the powers conferred by sub-section (6) of section 39

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Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.
64/2018-Central Tax Dated:- 29-11-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 64/2018-Central Tax
New Delhi, the 29th November, 2018
G.S.R. 1148 (E).- In exercise of the powers conferred by section 148 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 notification of t

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Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu
62/2018 Dated:- 29-11-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 62/2018 – Central Tax
New Delhi, the 29th November, 2018
G.S.R. 1146 (E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central 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 ma

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urn in FORM GSTR-3B of the said rules for the month of October, 2018 for registered persons whose principal place of business is in Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram in the State of Tamil Nadu shall be furnished electronically through the common portal, on or before the 20th December, 2018.”.
[F. No. 20/06/17/2018-GST (Pt. I)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
Note:- The principal notification number 34/2018 was published in the Gazette of India, vide number G.S.R. 761(E), dated the 10th August, 2018 and was last amended by notification no. 55/2018, dated the 21st October, 2018, published in the Gazette of In

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Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover above 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu.
63/2018-Central Tax Dated:- 29-11-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 63/2018-Central Tax
New Delhi, the 29th November, 2018
G.S.R. 1147 (E).- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following

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l be furnished electronically through the common portal, on or before the 30th November, 2018:
Provided also that the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the month of October, 2018 for registered persons whose principal place of business is in Srikakulam district in the State of Andhra Pradesh shall be furnished electronically through the common portal, on or before the 30th November, 2018:
Provided also that the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the month of October, 2018 for registered persons whose principal place of business is in in Cuddalore, Thiruvarur, Pud

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Extension of due dates for filing GST returns
GST
Dated:- 28-11-2018

In view of the disturbances caused to daily life by Cyclone Titli in the district of Srikakulam, Andhra Pradesh, and by Cyclone Gaza in eleven districts of Tamil Nadu viz., Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram, the competent authority has decided to extend the due dates for filing various GST returns as detailed below:
Sl. No.
Return/Form
Extended due date
Taxpayers eligible for extension
1
FORM GSTR-3B for the months of September and October, 2018
30th November, 2018
Taxpayers whose principal place of business is in the district of Srikakulam in Andhra Prade

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Guidelines for TDS Deduction and Deposit by DDO under Meghalaya GST Act, 2017: Procedures, Timelines, and Compliance.
Circulars
GST – States
Guidelines for Deductions and Deposits of TDS by t

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MONTAGE ADVERTISING PVT.LTD. – Goods and Services Tax – Started By: – SURESH KATYAL – Dated:- 28-11-2018 Last Replied Date:- 28-11-2018 – Thanks Sir,for replying on my query.suresh – Reply By DR.MARIA

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GOVT FEES PAID is exempt or non gst
Query (Issue) Started By: – manoj agrawal Dated:- 28-11-2018 Last Reply Date:- 1-12-2018 Goods and Services Tax – GST
Got 10 Replies
GST
Govt fees paid on agri commodity like regulated market commitee fee which is like 1 % of value of agri commodity . such agri marketing commitee are under state Govt . it is inward supply . where to show such inward supply in GSTR 3B As this is realting to payment made to state Govt .
Reply By KASTURI SETHI:
The Reply:
Column 2 of GSTR 3B is meant for taxable. The value on which tax is to be paid. In my view, in the situation explained by you, it is neither supply of goods nor supply of service. It is a statutory function and hence out of purview of GST. Th

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CASusheel Gupta:
The Reply:
Services supplied by government have been exempted vide entry no. 6 (onwards) of Notification number 12/2017 except (d) – any service provided to business entity.. As such the govt fees paid on agri commodity is taxable. .
As per entry number 5 of notification number 13/2017 the services to business entities by government are subject to RCM under section 9(3)
Reply By KASTURI SETHI:
The Reply:
Dear Sir, Interesting discussion. The crucial point is "Whether "Fee" charged is on account of "Supply Of Service" ? Does the activity conform to the definition of 'Service' ? Whether "Fee" can be termed as consideration ? There is a world of difference between "Fee"

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of GST
4. Exemption.
The question of 'exemption' arises only after crossing first three stages. It is very important to know on what account State Govt. charges 'Fee' of 1% on the value of sale or purchase agricultural produce and who has received service and who has provided service.
Reply By manoj agrawal:
The Reply:
Good Morning
Pawan Sir View regarding this is Nil rated I agree to it . As Regulated Market committee is a committee or Board created by state Govt for regulation of buy and sale of agri produce so it falls perfectly Under Entry nno 57 Services by any Agricultural prodice Marketing commitee or Board or services by A commisiion agent for sale or purchase of agricultural produce .
Reply By PAWAN KUMAR:
T

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