Los of ARN of LUT

Los of ARN of LUT
Query (Issue) Started By: – SURESH KATYAL Dated:- 28-11-2018 Last Reply Date:- 28-11-2018 Goods and Services Tax – GST
Got 3 Replies
GST
SIR,
I have LOST ARN of LUT for 01.04.2017 to 31.03.2018. Can I get new number or duplicate no.
Please guide
suresh
Reply By KASTURI SETHI:
The Reply:
You can trace out in your email account. You may have got message on your mobile. You may not need new number. It must be available in Common Portal. Seek help of help desk/Gri

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Gst on Incentives from Publication

Gst on Incentives from Publication
Query (Issue) Started By: – kudaravalli srinivas Dated:- 28-11-2018 Last Reply Date:- 28-11-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Sir
Please clarify regarding Incentives given by Publication ti news paper agency and what is the rate of GST to be chargeable and what is rate of TDS to be deduct
Reply By KASTURI SETHI:
The Reply:
Pl.elaborate your query. I think you are getting commission. Pl.confirm
Reply By DR.MARIAPPAN GOVIN

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Place of supply in case of Mixed supply.

Place of supply in case of Mixed supply.
Query (Issue) Started By: – Shyam Agarwal Dated:- 28-11-2018 Last Reply Date:- 29-11-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Sir, In case of Mixed supply of Goods and Services then tax rate shall be apply the highest rate among both of them. But how Place of supply shall be determined in such case. If there is combination of goods and service both in Mixed supply then Place of supply will be determined either as per Place of supply for Goods u/s 10 of IGST act or Place of supply for services u/s 12 of IGST Act? Please suggest.
Reply By KASTURI SETHI:
The Reply:
Dear Querist,
This Board's circular will help you to arrive at appropriate decision:-
Meaning and scope of

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here is no element of Composite supply and not naturally bundled in common trade parlance for example supply of Washing powder with Bucket where single price for both the goods is charged then it will be treated as a Mixed supply and GST on entire price shall be charged at higher rate among the washing powder or Bucket.
Reply By CASusheel Gupta:
The Reply:
As per section 8(b):
a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax
For the purpose of ascertaining tax rate, supply is deemed to be of supply which attracts highest rate of tax.
For POS, we need to identify our supply either as goods or services and should not be confused with taxability u

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GST Levied on Premium for Leasing Hospital Plot Despite Favorable Ruling; Demand Notice Issued to Petitioner.

GST Levied on Premium for Leasing Hospital Plot Despite Favorable Ruling; Demand Notice Issued to Petitioner.
Case-Laws
GST
Levy of GST – premimum for leasing out of the plot allotted to the

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6 STEP PROCESS ON HOW TO HANDLE GST – INSPECTION AT ASSESSES PREMISES

6 STEP PROCESS ON HOW TO HANDLE GST – INSPECTION AT ASSESSES PREMISES
By: – Vivek Jalan
Goods and Services Tax – GST
Dated:- 28-11-2018

It is seen in many states that GST Officials are visiting clients premises by invoking Sec 67(1) of The CGST Act 2017 on Inspection. Many of these are Multinational Companies located in various countries of the globe and doing business in India from the past many years and are registered in multi states in India. In the state where such inspections are happening itself they are doing business since last many many years.
Lets discuss on how to handle such Inspections by the Government officials through a 6 Step Process –
* Please check the GST-INS 01 with the notified form and whether the

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GST-sanitization tool in our next article.
Remember Consistency is the hallmark of the unimaginative!
We hereby provide a draft of submission of “Objections and Protest” against the arbitrary action of Inspection at the assesses' place –
* First state that you responsible and law abiding Corporate citizens, using reliable ERP Systems and having transparent Accounting and Taxation practices. State also about the various states and countries in which you are doing business.
* Object and protest against such arbitrary Investigation carried out without any prior notice at the premises.
* State that Sec 67(1) read with Rule 139(1) and CBIC's Flyer make it abundantly clear that Inspection can be carried out only after fulfilling the foll

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ion due to the following reasons –
* There was no exceptional circumstance due to which Inspection was invoked as there was not even a single event of suppression, evasion, contravention or manipulation which was unearthed during such investigation.
* Such inspection was not carried out as a “Last resort”. Invoking of Inspection as the Last Resort implies that the assessee has failed the tests of inquiry and thus as a last resort investigation is resorted to.
* There was no 'reason to believe' any act of suppression, evasion, contravention or manipulation –
In Income Tax Officer v. Lakhmani Mewaldas 1976 (3) TMI 1 – SUPREME COURT , the Supreme Court held that there should be a live link or close nexus, between the material before th

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In Re: Balu Ramamoorthy Sekar Proprietor of M/s Savani Screens

In Re: Balu Ramamoorthy Sekar Proprietor of M/s Savani Screens
GST
2019 (2) TMI 189 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – TMI
AUTHORITY FOR ADVANCE RULING, TAMILNADU – AAR
Dated:- 28-11-2018
Order No. 19/AAR/2018
GST
MS. MANASA GANGOTRI KATA, IRS AND THIRU S. VIJAYAKUMAR, M.SC., MEMBER
Note : Any Appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated.
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisi

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ments. The Non-woven fabric rolls are first cut into sheets of needed size, then the sheets are printed according to requirements of Customers such as designs, shop name and address, and finally stitched to finish goods. The price of the bags ranges between minimum Rs. 5.50 per bag and maximum Rs. 20 per bag. The size of the Non-woven Bags varies from 8″x10″ (Minimum) and 21″x19″ (Maximum). These bags are wholly and exclusively supplied to Textile show rooms/Textile dealers, Jewelry shops and used for packing of their products.
2.2 In respect of manufacturing of Cotton bags, the Applicant have stated that the basic raw material is “Cotton Cloth” (mainly GADA Cloth) received in bundles of standard size of 100 meters. They are cut, printed and stitched according to the requirements of the customers. The size of the Cotton Cloth Bags varies from (Minimum) 12″x15″ to (Maximum) 16″x20″. These bags are wholly and exclusively supplied to Textile show rooms/Textile dealers, jewelry shops used

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bags while selling the textiles. They also furnished copies of purchase and sales invoices relating to Pre-GST and Post-GST regime for perusal.
4. Contentions of the Applicant was examined with connected samples and sale and purchase invoices submitted. It is seen from samples that the raw materials are non-woven and cotton fabric and the finished products made of these raw materials are bags with various logos, names, addresses of textile and jewelry shops printed on them. The bags have handles made of either same material or PVC or bamboo sticks. They are carry bags which are given to customers of these shops. The purchase invoices indicate purchase of non woven fabrics and plain cotton cloth. It is seen in the sale invoices that the applicant is variously describing them as “Bags”, “Shopping Bags” etc. of various sizes.
5. The Classification of the bags and the applicability of the Actual Rate / Heading is the issue to be discussed and clarified. From the various submissions of t

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First Schedule shall be applied for the interpretation and classification of goods. Accordingly, the competing headings are examined as under:
5.2 The applicant's contention is that the products are to be classified under 6305.
Chapter 6305:
6305
Sacks and bags, of a kind used for the PACKING OF GOODS
 
 
 
6305 10
– Of jute or of other textile bast fibres of heading 5303 :
 
 
 
6305 10 10
Jute bagging for raw cotton
kg.
25%

6305 10 20
Jute corn (grains) sacks
kg.
25%

6305 10 30
Jute hessian bags
kI-
25%

6305 10 40
Jute sacking bags
kg.
25%
_
6305 10 50
Jute wool sacks
kg.
25%

6305 10 60
Plastic coated or paper cum polythene lined jute bags and sacks
kg.
25%

6305 10 70
Paper laminated hessian jute
kg.
25%

6305 10 😯
Jute soil savers
kg.
25%

6305 10 90
Other
kg.
25%

6305 20 00
– Of cotton
kg.
25%

 
– Of man-made textile materials :
 
 
 

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materials are used for packing the goods which are then put up for sale, transport or storage. That is such goods because of their very nature, being loose, flowing or in bulk etc, cannot be sold without packing by such bags.
However, in the instant case, the Applicant has stated that the goods in question are carry bags. The bags have handles for carrying. Textiles or Jewellery etc. after they are purchased by the customers, are put in these bags and given to customers, to carry /take away from the shops. These bags are not used for packing but for ease of carrying being in the nature of shopping bags.
Chapter Heading 4202:
4202
Trunks, suit-cases, vanity-cases, executive- cases, BRIEF-CASES, SCHOOL SATCHELS, SPECTACLE CASES, BINOCULAR CASES, CAMERA CASES, MUSICAL INSTRUMENT CASES, GUN CASES, HOLSTERS AND SIMILAR CONTAINERS; TRAVELLING-BAGS, INSULATED FOOD OR BEVERAGES BAGS, TOILET BAGS, RUCKSACKS, HANDBAGS, SHOPPING-BAGS, WALLETS, PURSES, MAP-CASES, CIGARETTE-CASES, TOBACCO-POUC

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02 22 20
Hand-bags and shopping bags, of cotton
u
10%
 
4202 22 30
Hand-bags and shopping bags, of Jute
u
10%
 
4202 22 40
Vanity-bags
u
10%
 
4202 22 90
Other
u
10%
 
4202 29
Other :
 
 
 
4202 29 10
Hand bags of other materials excluding wicker-work or basket work
u
10%
 
4202 29 90
Other
u
10%
 
From the above, it is seen carry bags or shopping bags are covered in the Customs Tariff under CCTH 420222 depending on the material they are made up of. Shopping bags made of cotton are classified under CTH 42022220 and those made of non-woven fabrics are classifiable under CTH 42022210.
5.3 Having decided the classification, the next to be answered is the applicable rate of tax.
Non-woven and cotton carry bags supplied by the Applicant were taxable to 9% CGST and 9% SGST as per SI no 126 and 127 of Schedule III of Notification No. 01/2017-CT (Rate) dated 28.06.2017 and G.O. (Ms) No. 62 dated 29.06.201

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bags, of cotton
90
4202 22 30
Hand bags and shopping bags, of jute”;
and the entries at Schedule III from 124 to 130 were replaced as under:
(C) in Schedule III-9%, –
(xl) in S. No. 124. for the entry in column (3). the entry “Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]” shall be substituted:
(xli) after S. No. 124 and the entries relating thereto

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In Re: Senthilkumar Thilagavathy [M/s. JVS Tex]

In Re: Senthilkumar Thilagavathy [M/s. JVS Tex]
GST
2019 (2) TMI 188 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – 2019 (21) G. S. T. L. 226 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, TAMILNADU – AAR
Dated:- 28-11-2018
Order No. 20/AAR/2018
GST
MS. MANASA GANGOTRI KATA, IRS AND THIRU S. VIJAYAKUMAR, M.SC., MEMBER
Note : Any Appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated.
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a refer

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hey manufacture Stick-Bags / Wedding Gift Bags / Packing Bags made of Non-woven Fabrics of Polypropylene / 100% Cotton (Grey Fabrics); Their bags are mainly purchased by the Show Rooms (Cars, Bikes, Vehicle Parts and Spectacles), Textile Shops, Silk Emporiums, Jewellery Shops, Retail Outlets of Commercial products etc. for the purpose of packing of their products to the ultimate customers.; They are bags of a kind used for the packing of goods commonly called as, 'Re-usable Shopping Bags, Drawstring Gift Bags, Garment Bags, etc.'; The major raw material for the manufacture of the said bags is Non-woven Fabrics falling under heading 5603/ 'grey fabrics/woven fabrics of 100% cotton falling under heading 5208 of first schedule to Customs Tariff Act 1975.; The said bags are manufactured through the processes of cutting, printing (either screen or off-set), sewing and handle fixing (either sticks or same material).
2.2 The Applicant has further stated that the classification of

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rs, whether or not padded).”
Accordingly, the said 'Bags made of Non-woven Fabrics of Polypropylene are rightly classifiable under Tariff item No. 6305 33 00, as 'Sacks and Bags, of a kind used for packing of goods, of man-made textile materials, of Polypropylene strip or the like and Bags made of cotton” are rightly classifiable under Tariff Item No.6305 20 00 as Sacks and Bags, of a kind used for packing of goods, of Cotton respectively. The above said classification under the Customs Tariff is aligned with the HSN Code and it appears both in Schedule I and Schedule II of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017 as amended and G.O. Ms. 157 dated 14.11.2017 of the Government of Tamilnadu the rate of tax is levied based on the value of the product, i.e., @ 2.5% – for value not exceeding Rs. 1000 per piece and @ 6%- for sale value exceeding Rs. 1000 per piece. In the present case, the sale value of 'Bags made of Non-woven Fabrics of Polypropylene/woven fa

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records. The Classification of the Bags and the applicability of the Actual Rate / Heading is the issue to be discussed and clarified. From the various submissions of the Applicant, it is evident that the Applicant purchases Non-woven Fabric roll, convert into sheets by cutting and on printing according to requirements of customers (either screen or off-set), stitch into bags which are used in Show Rooms (Cars, Bikes, Vehicle Parts and Spectacles), Textile Shops, Silk Emporiums, Jewellery Shops, Retail Outlets of Commercial products etc. for the purpose of packing their products to the ultimate customers. They are bags of a kind used for the packing of goods commonly called as Re-usable Shopping Bags, Drawstring Gift Gags, Garment Bags. The Bags have handles made out of stick or same materials. The purchase Invoices indicate purchase of Non-woven Fabrics and plain Cotton cloth. It is seen in the Sale Invoices that the Applicant is variously describing them as “Non-woven Bags”, “Cloth

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10 10
Jute bagging for raw cotton
kg.
25%

6305 10 20
Jute corn (grains) sacks
kg.
25%

6305 10 30
Jute hessian bags
kI-
25%

6305 10 40
Jute sacking bags
kg.
25%
_
6305 10 50
Jute wool sacks
kg.
25%

6305 10 60
Plastic coated or paper cum polythene lined jute bags and sacks
kg.
25%

6305 10 70
Paper laminated hessian jute
kg.
25%

6305 10 😯
Jute soil savers
kg.
25%

6305 10 90
Other
kg.
25%

6305 20 00
– Of cotton
kg.
25%

 
– Of man-made textile materials :
 
 
 
6305 32 00
Flexible intermediate bulk containers
kg.
25%

6305 33 00
Other, of polyethylene or polypropylene strip or the like
kg-
25%

6305 39 00
Other
kg.
25%

6305 90 00
– Of other textile materials
kg.
25%

6306
TARPAULINE AWNINGS AND SUNBLINDS: TENTS
 
 
 
HSN explanatory Notes to chapter 6305 states:
This heading covers textile sacks and bags of a kind normally used for the packi

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Customers are put in these Bags and given to Customers to carry /take away from the shops. These bags are not used for packing, but for ease of carrying being in the nature of Shopping Bags.
Chapter Heading 4202:
4202
Trunks, suit-cases, vanity-cases, executive- cases, BRIEF-CASES, SCHOOL SATCHELS, SPECTACLE CASES, BINOCULAR CASES, CAMERA CASES, MUSICAL INSTRUMENT CASES, GUN CASES, HOLSTERS AND SIMILAR CONTAINERS; TRAVELLING-BAGS, INSULATED FOOD OR BEVERAGES BAGS, TOILET BAGS, RUCKSACKS, HANDBAGS, SHOPPING-BAGS, WALLETS, PURSES, MAP-CASES, CIGARETTE-CASES, TOBACCO-POUCHES, TOOL BAGS, SPORTS BAGS, BOTTLE-CASES, JEWELLERY BOXES, POWDER-BOXES, CUTLERY CASES AND SIMILAR CONTAINERS, OF LEATHER OR OF COMPOSITION LEATHER, OF SHEETING OF PLASTICS, OF TEXTILE MATERLALS, OF VULCANISED FIBRE OR OF PAPERBOARD, OR WHOLLY OR MAINLY COVERED WITH SUCH MATERLALS OR WITH PAPER
 
 
 
 
– Trunk's, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and s

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or shopping bags are covered in the Customs Tariff under CCTH 420222 depending on the material they are made up of. Shopping bags made of cotton are classified under CTH 42022220 and those made of non-woven fabrics are classifiable under CTH 42022210.
5.3 Having decided the classification, the next to be answered is the applicable rate of tax. Non-woven and cotton carry bags supplied by the Applicant were taxable to 9% CGST and 9% SGST as per SI no 126 and 127 of Schedule III of Notification No. 01/2017-CT (Rate) dated 28.06.2017 and G.O. (Ms) No. 62 dated 29.06.2017 No. II (2)/CTR/532(d-4)/2017 as amended respectively.
The relevant entries are found in Schedule III attracting 9% tax as given under:
124.
4202
School satchels and bags other than of leather or composition leather
125.
4202 12 10
Toilet cases
126.
4202 22 10
Hand bags and shopping bags, of artificial plastic material
127.
4202 22 20
Hand bags and shopping bags, of cotton
128.
4202 22 30
Hand bags and shop

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ng-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]” shall be substituted:
(xli) after S. No. 124 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“124A
4203
Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports]
124B
4205
Other articles of leather or of composition leather
124C
4206
Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons”;
(xlii) S. No. 125, 126, 127, 128,

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In Re: Tamil Nadu Water Investment Company Limited

In Re: Tamil Nadu Water Investment Company Limited
GST
2019 (2) TMI 187 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – 2019 (21) G. S. T. L. 342 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, TAMILNADU – AAR
Dated:- 28-11-2018
Order No. 21/AAR/2018
GST
MS. MANASA GANGOTRI KATA, IRS AND THIRU S. VIJAYAKUMAR, M.SC., MEMBER
Note : Any Appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated.
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a re

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2.1 The Applicant has stated that they have entered into agreement with CMWSSB for
* Project Management Consultancy for the work Construction Management and Supervision including off-site inspection for the proposed design, Build and Commissioning of 45 MLD capacity Tertiary Treatment Reverse Osmosis(TTRO) Plant at Kodungaiyur &Koyambedu, Chennai City
* Consultancy Services for preparation of Detailed Project Report for providing Smart Water Supply and Sewerage Services in T.Nagar, Chennai City, under Smart City Mission
2.2. The Applicant has stated that in the pre-GST regime and as per the Special Conditions of the agreement entered into by Applicant with CMWSSB, the Service Tax paid by the Applicant was reimbursed by CMWSSB up to Febraury '2017 and with the introduction of GST from 01.07.2017, the Applicant charged GST on the Invoices raised by it on CMWSSB. However, CMWSSB is of the view that Project Management Consultancy Services (PMC) rendered by the Applicant is exemp

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or Smart City Mission of T.Nagar Chennai with CMWSSB, which are ongoing for Consultancy Services for Design and Supervision, including Supply of Manpower for the same. They undertook to submit Invoices, Payment Advice and Certificate from CMWSSB on Ownership, so as to be eligible for exemption under SI.No.3 of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017, as it involved Governmental Authority involving Water Treatment Plant (Tertiary Treatment Reverse Osmosis (TTRO). The Applicant has furnished copy of Invoices raised on CMWSSB in respect of Project Management Consultancy Services (PMC) to the proposed Tertiary Treatment Reverse Osmosis (TTRO) plants at Koyambedu and Kodungaiyur and for Smart City Mission of T.Nagar Chennai; Letter dated 25th May 2018 from CMWSSB on ownership along with enclosures and Copy of Agreement entered into with CMWSSB for Project Management Consultancy Services of Chennai T.Nagar under Smart City Mission.
4.0 Submissions of the Applicant were

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n of equipment and materials required for construction and commissioning, be responsible for Environmental and social management and sign-off on the expenditure by the project executing authority. As per the contract, the Applicant will be paid for all staff costs, Sub-consultants costs, printing, communications, travel, accommodation and all other costs incurred in carrying out the services. The payment will be on actual cost of deployment of man-power who are specified in the contract. It is seen from the invoices already raised that the Applicant is being paid for “Consultancy Fee towards Project Management Consultancy (PMC) for setting up of 45MLD capacity Tertiary Treatment Reverse Osmosis (TTRO) Plant at Kodungaiyur and Koyambedu.
4.1 The Applicant has also entered into contract with CMWSSB for Consultancy Services for preparation of detailed project report for providing smart water supply and sewerage services in T Nagar under Smart City Mission. The project is to Design, Devel

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under Smart City Mission”.
4.2 The Applicant has also submitted a letter from Managing Director, CMWSSB to the Applicant stating that CMWSSB is a Governmental Authority as per Section 2(16) of IGST Act. It is a Board constituted by an Act of Tamil Nadu State Legislature called “Chennai Metropolitan Water Supply and Sewerage Act, 1978” with 100% contribution by way of Government ( by way of takeover of Assets and Liabilities from Chennai Municipal Corporation and Tamil Nadu Water Supply and Drainage Board) and controlled by the Government by way of appointing Directors of the CWSSB Board to carry out the functions of supplying water for Domestic, Industrial and Commercial purposes as well as Sanitation Conservancy by way of disposal, which is entrusted to a municipality under Article 243W of the Constitution. The related copies of the Act and Annual Report were enclosed which supports the statement made in the letter of CMWSSB. It is seen that the Minister and Secretary in charge of “W

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s”, as it is an activity in relation to any function entrusted to a Municipality under Article 243W of the Constitution and not reimbursed the GST component of the invoice. The issue to be decided is whether the Applicant is rendering Pure Services' and whether CMWSSB is a 'Governmental authority' as defined in the Notification No. 12/2017.
6.1 The relevant extract of SI.No. 3 of Notification No. 12/2017-Central Tax (Rate) dated 28th June 2017 and the relevant definitions are extracted below for ease of reference:
3
Chapter 99
Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.
Nil
Nil

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by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90per cent, or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution.”
From the above, it is evident that if any “Pure Services” are provided to a Governmental Authority by way of any activity in relation to any function entrusted to a municipality under Article 243 W of the Constitution and that 'Governmental Authority' is an Authority or a Board set up by an Act of Parliament or a State Legislature or established by the Government with 90 percent or more participation by way of equity or control to carry out any function entrusted to a municipality under article 243 W of the Constitution, then the same is exempted vide SI.No. 3 of the Notification No. 12/2017-Central Tax (Rate) referred above.
6.2 In the case at hand, from the documents fu

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2017-Central Tax (Rate) 28th June 2017.
6.3 On perusal of the agreements furnished by the Applicant, we find that the Applicant provides Project Management Consultancy Services, including Supervision of the Construction Works including Design, Testing Quality Assurance, carry out 3rd party inspection of equipment and materials required for construction and commissioning, be responsible for Environmental and social management and sign-off on the expenditure by the project Executing Authority, to CMWSSB for Construction Management and Supervision including off-site inspection for the proposed Design, Build, Commission of 45 MLD capacity Tertiary Treatment Reverse Osmosis (TTRO) Plant at Kodungaiyur and Koyambedu, for recycling and reusing of waste water for the uses other than drinking purposes to various industries. The Applicant will be paid for all staff costs, Sub-consultants costs, printing, communications, travel, accommodation and all other costs incurred in carrying out the serv

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ority” relating to water supply for industrial use and sanitation conservancy which are covered under Twelfth Schedule of Article 243 W of the Constitution. Therefore, the services rendered by the Applicant are exempted from CGST under SI.No. 3 of the Notification No. 12/2017-Central Tax (Rate) dated 28th June 2017 as amended and exempted from SGST under Sl.No. 3 of the G.O. (Ms) No. 73 dated 29.06.2017 No.II (2)/CTR/532(d-15)/2017 as amended.
7. In view of the foregoing, we rule as under:
RULING
The activity of the Applicant as per the three contracts entered into with Chennai Metro Water Supply and Sewerage Board i.e. for Project Management Consultancy (PMC) Services entered by Applicant with CMWSSB for construction management and supervision including off-site inspection for the proposed design, build, commission of 45 MLD capacity Tertiary Treatment Reverse Osmosis (TTRO) Plant at Kodungaiyur and Koyambedu and for Consultancy Services for preparation of detailed project report f

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In Re: Dr. Amin Controllers Private Limited

In Re: Dr. Amin Controllers Private Limited
GST
2019 (2) TMI 186 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – 2019 (21) G. S. T. L. 178 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, TAMILNADU – AAR
Dated:- 28-11-2018
Order No. 22/AAR/2018
GST
MS. MANASA GANGOTRI KATA, IRS AND THIRU S. VIJAYAKUMAR, M.SC., MEMBER
Note: Any appeal against the advance ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Subsection (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated.
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference t

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levy of 18% GST can be taken credit of SGST by issuing Credit Note.
The Applicant has submitted the Advance Ruling in Form GST ARA – 01 and had enclosed challan for payment of Fees of Rs. 5,000/- each under sub-rule (1) of Rule 104 of CGST Rules 2017 and SGST Rules 2017.
2.1 The Applicant has stated that they are a Third Party Inspection Services Agency empanelled with CMWSB and TWAD (Clients). They render Third Party Inspection Services as per the work orders issued to them by their Clients from time to time. The Applicant has stated that, when Goods/ Materials are ordered /procured by TWAD/CMWSSB from various contractors in connection with a function of Municipality entrusted to them under Article 243W of the Constitution. The contractor places the order for purchase of materials from Manufacturers/Suppliers. Before the supply / delivery of materials, the Applicant has to conduct Third Party inspection of materials and submit a report to TWAD/CMWSSB. On the material goods being re

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pplicant) was providing Third Party Inspection Services to M/s. CMWSSB and M/s. TWAD and when they raised Invoices along with Service Tax to the M/s. CMWSSB and M/s. TWAD, the clients denied to pay Service Tax dated 20/06/2012- “Services provided to the Government, a local authority or a government authority by way of construction, errection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of-“. The Applicant took the appeal before the Assessing Officer, Mumbai where an order was issued to them to pay the Service Tax stating that their services of Third Party Inspection are not covered under SI.No. 12(e) of Notification No. 25/2012 of Services Tax dated 20/06/2012.
In the light of the above, the applicant has now sought Advance Ruling to clarify, Whether the services rendered by them to M/s. CMWSSB and M/s. TWAD are exempted under SI. No. 3 of the Notification No. 12/2017-CT(Rate) dated 28th June, 2017.
3. The Applicant was heard i

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that the Applicant was empanelled for conducting Third party Inspection for procurements of Pipes, Open Well Submersible Pump sets, Panel Boards, Transformer, Water Meters and other equipment supplied by the L&T Ltd., Chennai to M/s. TWAD under CWSIS to Vellore Corporation and various Municipalities and Towns of Vellore district required for implementing Water Supply Schemes and Sewerage Schemes to ensure quality assurance. The Applicant will also submit a final report on the quality of the equipment based on their inspections. The Applicant will be paid as a percentage of the value of materials inspected at various slabs. The invoice indicates the charges towards “Professional Fees” of various equipment indicating dates and places of Inspection, Description of equipment/materials.
4.2 On verification of the Agreement , Work Orders with CMWSSB, it is seen that the Applicant was selected was empanelled for conducting Third party Inspection for procurements of Pipes, Pump sets, Electro

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ointing Directors of the CWSSB Board to carry out the functions of supplying water for Domestic, Industrial and Commercial purposes as well as Sanitation Conservancy by way of disposal which is entrusted to a Municipality under Article 243W of the Constitution. It is seen that the Minister and Secretary in charge of “Water Supply” are on the Board and on setting up of CMWSSB, the Local Authority was required to transfer all assets, liabilities, legal proceedings and properties relating to water and sewerage works to M/s. CMWSSB. It is seen from the Annual report that M/s. CMWSSB gets income from sale of water and charges on sewerage water by way of Water Tax, and Sewerage Tax, grants from the government etc.
4.4 The Applicant has also submitted TWAD Act, on verification of which it is seen that it is a Board constituted by an act of Tamil Nadu State Legislature called Tamil Nadu Water Supply and Drainage Board Act, 1970 with 100% contribution by way of Government and controlled by Gov

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t has stated that M/s. CMWSSB and M/s. TWAD are of the view that Third Party Inspection Service are within the ambit of “Pure Services”, as it is an activity in relation to any function entrusted to a Municipality under Article 243W of the Constitution and will not reimbursed the GST component of the invoice. The issue to be decided is Whether the Applicant is rendering “Pure Services” and Whether M/s. CMWSSB and M/s. TWAD are 'Governmental Authority' as defined in the Notification No. 12/2017 Central Tax (Rate) dated 28th. June 2017.
6.1 The relevant extract of Sl.No. 3 of Notification No. 12/2017-Central Tax (Rate) dated 28th June 2017 and the relevant definitions are extracted below for ease of reference:
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Chapter 99
Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in rela

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ii) in paragraph 2, for clause (zf),the following shall be substituted, namely: –
“(zf) “Governmental Authority” means an authority or a Board or any other body, -(i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 percent or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution.”
From the above, it is evident that if any “Pure Services” are provided to a Governmental Authority by way of any activity in relation to any function entrusted to a Municipality under Article 243 W or a Panchayat under Article 243 G (from 13.102017) of the Constitution and that 'Governmental Authority' is an Authority or a Board set up by an Act of Parliament or a State legislature or established by the Government with 90 percent or more participation by way of equity or control to carry out any functio

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Directors of the TWAD Board entrusted with the development of Water Supply and Sewerage facilities in Municipalities and Panchayats in the State of Tamil Nadu, except Chennai Metropolitan Development. The Twelfth Schedule or Article 243W of the Constitution list, the functions of the Municipality at SI No 5 as “Water Supply for Domestic, Industrial and Commercial purposes “and at SI No 6 as “Public Health, Sanitation Conservancy and Solid Waste Management”. The Eleventh Schedule or Article 243G of the Constitution list the functions of the Municipality at SI. No. 5 as “Water Supply for Domestic, Industrial and Commercial purposes “and at SI No 6 as “Public Health, Sanitation Conservancy and Solid Waste Management”. Thus, it is clear that in the Constitution list, the functions of the Panchayat at SI. No. 11 as “Drinking Water” and at SI. No. 23 as. “Health and Sanitation”. Thus, it is clear that in respect of services received in relation to functions pertaining to Municipality, M/s.

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eir inspections. The Applicant will be paid as a percentage of the value of materials inspected at various slabs. Therefore, the Applicant is rendering pure services to TWAD in respect of its functions with respect to Municipalities.
In the other contract with CMWSSB, it is seen that the Applicant was selected was empaneled for conducting Third party Inspection for procurements of Pipes, Pump sets, Electronic Equipment, Chemicals of works involved in extension of Desalination , iron conveying water main from Medavakkam Junction to Alandur Water Distillation Station. The Applicant will also submit a final report on the quality of the equipment based on their inspections. The Applicant will be paid as a percentage of the value of materials inspected. Therefore, the Applicant is rendering “Pure Services” to M/s. CMWSSB in respect of its functions with respect to Municipalities.
6.4 In view of the foregoing, in the two agreements furnished by the Applicant, the Applicant is suppling &#39

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A1 Cuisines Private Limited Versus Union of India, And State of Maharashtra,

A1 Cuisines Private Limited Versus Union of India, And State of Maharashtra,
GST
2018 (12) TMI 1278 – BOMBAY HIGH COURT – 2019 (22) G. S. T. L. 326 (Bom.)
BOMBAY HIGH COURT – HC
Dated:- 28-11-2018
Writ Petition No. 8034 Of 2018
GST
P. N. Deshmukh And Mrs. Swapna Joshi, JJ.
Mr. S. Kantawala, Advocate with Mr. A.M.Sudame, Advocate for Petitioner.
Mr. S.A.Chaudhari, Advocate  Mr. A.D.Sonak, A.G.P. for Respondent.  
ORAL JUDGMENT  
P. N. Deshmukh,  
1. Present petition is filed by the petitioner seeking issuance of Writ of Mandamus directing the respondents to exempt the petitioner from charging applicable taxes under the GST Legislations on sale of cosmetic products, perfumes etc. to the International passengers and claim refund of any input tax paid on input supplies and input services from the retail shop which the petitioner intends to set up at the Domestic Security Hold Area at Dr.Babasaheb Ambedkar International Airport (hereinafter re

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after purchasing these products from the shop, will be able to depart from India after taking connecting International flight from the transit International Airport. It is further submitted that a duty free operator operating in India imports goods like liquor, tobacco products, souvenirs, eyewear, watches, fashion, chocolates, perfumes etc. by filing import general manifest and Bill of Entry for warehousing with the Customs department without payment of import duty on the first importation subject to certain conditions. The Bill of Entry clearly indicates the duty free operator as an “importer”. The imported goods are warehoused at a bonded warehouse. Further the Bill of Entry also discloses that the goods imported are for “sale only for Duty free shop/export.”
Similarly, it is also submitted that the duty free operator also takes on rent a private bonded warehouse located near the Airport as well as certain shops called 'dutyfree shops' at the arrival and departure terminals

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69) or for removal to another warehouse or otherwise provided in this Act. The petitioner submits that the goods so warehoused are then brought to the dutyfree shop without payment of duty under escort of the bond Officer. The goods are then sold at the duty free shops at arrival and departure terminals. The subsequent sales at duty free shops are under general supervision and control of the Customs Officer and that the goods are sold at the duty free shops to the International passengers at the arrival and departure terminals by issuing a sales invoice which disclose inter alia the name of the passenger, flight details, passport number, etc. and is available for inspection by the Customs Officer. These details are also entered in the computer of the operators and are available for inspection by the Customs Authority.
4. The petitioner submits that with effect from July, 2017, the respondent no.1 promulgated and notified CGST, IGST and various State Governments promulgated SGST. That

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proposed to be operated by petitioner and had sought further direction that petitioner shall be eligible to claim refund of any taxes paid on any supplies and input services from his shop in the event his tender for having such shop at Nagpur Airport is granted to him.
6. In the context of above facts, petitioner relied on the case of M/s. Hotel Ashoka (Indian Tourism Development Corporation Limited) vs. Assistant Commissioner of Commercial Taxes and Another (Civil Appeal No.2560 of 2010) reported in 2012 (276) ELT 433 (SC) and on the order of Excise and Service Tax Appellate Tribunal West Zonal Bench, Mumbai in the matter of Commissioner, Service TaxVII vs. Flemingo Duty Free Shop Pvt. Ltd. (Appeal No.8723441/ 2016), dated 28.09.2017, wherein law laid down in the case of Hotel Ashoka (supra) is relied and Central Government's order dt.31.8.2018 bearing No.634/2018CUS( WZ)/ASRA/MUMBAI passed under Section 129DD of the Customs Act, 1962 in the case of Aarish Altaf Tinwala.
7. To

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om India after embarking the International flight from the transit International Airport.
8. We have carefully considered the submissions of the petitioner in the instant petition and have perused the provisions of Article 286 of the Constitution of India, GST laws, Customs Act, 1962 and Finance Act, 1994. We have considered the Judgment of the Hon'ble Supreme Court in the case of Hotel Ashoka (supra). We have also perused the two Orders of the CESTAT and of the Central Government following the case of Hotel Ashoka, which are relied upon by the petitioner.
9. The Government of India in case of Aarish Altaf Tinwala by its order dt.31.8.2018 dismissed the revision of applicant filed by International passenger on relying the case of M/s. Hotel Ashoka (cited supra) observing that :
“8. The applicant has vehemently pleaded that once he has completed the immigration formalities, he is said to have entered Indian Territory. Thereafter, the goods purchased from the duty free shop situa

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waters of India. ”
11. The Central Government however observes that the duty free shops though being physically located in Indian Territory, are specifically treated as being located outside the Customs Territory of India. duty free shops are located in the Customs Area defined under Section 2(11) and it includes any area where the imported goods or export goods are kept before clearance by Customs authorities. Goods sold by duty free shops are not duty paid goods and such goods are deposited in a customs bonded premises/ware houses, licensed under Section 58A of the Customs Act, 1962 without payment of duty. Section 71 clearly mandates that no goods shall be taken out of a warehouse except clearance for home consumption, exportation or removal to another warehouse or as otherwise provided by this Act. It is thus clear that such goods need to suffer Customs duty on being exported by duty free shops and imported by passenger in terms of Section 77 of the Customs Act, 1962. The conten

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id that the said goods had crossed the customs frontiers.
The goods are not cleared from the customs till they are brought in India by crossing the customs frontiers. When the goods are lying in the bonded warehouses, they are deemed to have been kept outside the customs frontiers of the country and as stated by the learned senior counsel appearing for the appellant, the appellant was selling the goods from the duty free shops owned by it at Bengaluru International Airport before the said goods had crossed the customs frontiers. ”
“30. They again submitted that 'in the course of import' means 'the transaction ought to have taken place beyond the territories of India and not within the geographical territory of India.' We do not agree with the said submission. When any transaction takes place outside the customs frontiers of India, the transaction would be said to have taken place outside India. Though the transaction might take place within India but technically loo

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tiers of India. Although, the applicant bought goods from duty free shop at CSI Airport Mumbai, the same are deemed to be imported from across the Customs Frontiers of India and customs duty is payable on such goods. Since the applicant crossed the green channel without declarations and without payment of customs duty, the department has rightly proceeded against the Applicant.
11. The Central Government has thus applied the ratio laid down by Hon'ble Supreme Court in Hotel Ashoka (supra) and correctly held that the transactions effected at the duty free shops at the arrival or departure of the International Airports in India located after the passenger clears immigration might have taken place within the geographic territory of India, but for the purposes of levy of Customs Duties or any other taxes, the area of duty free shops shall be deemed to be the area beyond the customs frontiers of India and the transaction would be said to have taken place outside India.
12. The aforesa

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chase/supplies of goods or services to or from duty free shop situated after the passenger crosses the immigration counter at arrival or departure hall of International Airport Terminals; however, they would have no application to shops located at a domestic Airport or Domestic Security Hold Area, which are before even the immigration clearance by a passenger, where the transaction cannot be said to have taken place in any area beyond the customs frontiers of India or outside India. Even otherwise, a passenger travelling on a domestic flight from Nagpur may or may not travel abroad, and the Customs Authorities would not be able to have effective check and control to verify whether the goods purchased from Domestic Airport at Nagpur are actually taken abroad by the passenger.
14. We are thus unable to agree with the petitioner and find no merit in this petition. No case is made out even on prima facie basis to issue any directions or any notice in that regard. With the above observatio

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In Re: Patrick Bernardinz D’Sa

In Re: Patrick Bernardinz D’Sa
GST
2018 (12) TMI 535 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – 2019 (20) G. S. T. L. 181 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – AAR
Dated:- 28-11-2018
AAR No. KAR 29/2018
GST
SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER
Represented by Sri. Patrick Bernardinz D'Sa
ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017
Sri. Patrick Bernardinz D'Sa, # 17-7-477 “Pauline”, Miller Road, Valencia, Kadak, Mangalore – 575 002, Karnataka (herein after referred to as Applicant) having temporary GSTIN number 291800000227ARM, has filed an application, on 23.02.2018, for advance ruling under section 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01, discharging the fee of Rs. 5,000-00 each under the CGST Act and the KG

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ement with a Developer to develop his land. He had contributed only his land and in return gets his share of 50% of the total 12 flats constructed and also 50% share out of 4000 sq. ft. of commercial construction. The Joint Development Agreement was signed by him in January 2016 and construction is reported to be completed in January 2018 and hence filed the instant application.
FINDINGS & DISCUSSION:
5. We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by Sri P B D'Sa during the personal hearing. We also considered the issue involved on which advance ruling is sought by the applicant, relevant facts of the issue involved and the contents of the Joint Development Agreement.
6. The Applicant, filed this application dated 23.02.2018 for advance ruling, seeking clarification as to “Whether the applicant being the land owner is liable to pay GST on premises allotted him, which he intends to distribute among h

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t Agreement was signed by him in January 2016 and the construction is stated to be completed in January 2018.
10. In the Context of the question raised by the applicant, it is pertinent to examine and discuss Notification No.4/2018-Central Tax (Rate) dated 25.01.2018, which notifies the following classes of registered persons, namely : –
a) Registered persons who supply development rights to a developer, builder, construction company or any other registered person against consideration, wholly or partly, in the form of construction service of complex, building or civil structure; and
b) Registered persons who supply construction service of complex, building or civil structure to supplier of development rights against consideration, wholly or partly, in the form of transfer of development rights,
as the registered persons in whose case the liability to pay central tax on supply of the Said services, on the consideration received in the form of construction service referred to in cla

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r in respect of his land, is liable to registration and payment of tax.
12. Section 2(94) of CGST Act' 2017 defines “Registered Person” as a person who is registered under Section 25 but does not include a person having a Unique Identity Number. Section 25 of the CGST Act' 2017 prescribes the procedure for registration and stipulates that “Every person who is liable to be registered under Section 22 or Section 24 of the CGST Act 2017 shall apply for registration in every such state or Union territory in which he is so liable within thirty days from the date on which he comes liable to registration, in such manner and subject to such conditions as may be prescribed;”
Section 22 of the CGST Act 2017 tells about the persons liable for registration and stipulates that Every supplier, who makes a taxable supply of goods or services or both, shall be liable to be registered, if his aggregate turnover crosses the threshold limit prescribed in the Act.
The applicant has not furnished any in

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In Re: M/s. Nforce Infrastructure India Pvt. Ltd

In Re: M/s. Nforce Infrastructure India Pvt. Ltd
GST
2018 (12) TMI 534 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – 2019 (20) G. S. T. L. 184 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – AAR
Dated:- 28-11-2018
AAR No. KAR ADRG 30/2018
GST
SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER
Represented by Sri. Rudolph M C Rodrigues, Chartered Accountant
ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017
M/s. Nforce Infrastructure India Pvt. Ltd., Victoria, Near Valencia Church, Kankanady, Dakshina Kannada, Mangalore – 575 002, Karnataka (herein after referred to as Applicant) having GSTIN number 29AADCN3089J1Z0, have filed an application, on 17.03.2018, for advance ruling under Section 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01, discharging the

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the aggregate value of the building constructed and handed over to the land owner and the underlying value of the land. Therefore the applicant filed this instant application seeking advance ruling on the following issues
1. Whether the applicant is liable to pay GST on the value of building constructed and handed over to the land owner in terms of the Joint Development Agreement ?
2. If there is liability to pay GST on what value is the GST to be paid since there is no monetary consideration involved?
3. Is the applicant liable to pay service tax up to 30.06.2017 and GST thereafter?
PERSONAL HEARING: / PROCEEDINGS HELD ON 03.04.2018.
4. The Applicant submitted power of attorney, issued by Sri, Ivan Mark Sequeira, Managing Director, M/S Nforce Infrastructure India Pvt. Ltd., authorizing Sri. Rudolpoh M C Rodrigues, Chartered Accountant to represent the applicant before the Authority for Advance Ruling in connection with the instant application for Advance Ruling. The said auth

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is liable to pay GST on the value of building constructed and handed over to the land owner in terms of the Joint Development Agreement ?
2. If there is liability to pay GST on what value is the GST to be paid since there is no monetary consideration involved?
3. Is the applicant liable to pay service tax up to 30.06.2017 and GST thereafter?
7. Notification No.4/2018-Central Tax (Rate) dated 25.01.2018, notifies the following classes of registered persons, namely
a) Registered persons who supply development rights to a developers builder, construction company or any other registered person against consideration, wholly or partly, in the form of construction service of complex, building or civil structure; and
b) Registered persons who supply construction service of complex, building or civil structure to supplier of development rights against consideration, wholly or partly, in the form of transfer of development rights,
as the registered persons in whose case the liability

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e or Union territory in which he is so liable within thirty days from the date on which he comes liable to registration, in such manner and subject to such conditions as may be prescribed;”
Section 22 of the CGST Act 2017 tells about the persons liable for registration and stipulates that Every supplier, who makes a taxable supply of goods or services or both, shall be liable to be registered, if his aggregate turnover crosses the threshold limit prescribed in the Act.
9. In the instant case the applicant, a registered person, is supplying the construction service of building / civil structure to supplier of the development rights (the land owner) against consideration in the form of transfer of development rights. Notification No.4/2018-Central Tax (Rate) dated 25.01.2018, at para (b), stipulates that the supplier of construction service, to the supplier of development rights, is liable to pay GST for the service provided to the land owner in terms of the Joint Development Agreement

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d or undivided share of land, as the case may be.
11. The third question of the applicant relates to their liability to pay service tax up to 30.06.2017. In this regard we draw reference to Section 142 (11) of the CGST/ KGST Act 2017, which is appended below :
(11) (a) notwithstanding anything contained in section 12 no tax shall be payable on goods under this Act to the extent the tax was leviable on the said goods under the Value Added Tax Act of the State;
(b) notwithstanding anything contained in Section 13, no tax shall be payable on services under this Act to the extent the tax was leviable on the said services under Chapter V of the Finance Act, 1994;
(c) where tax was paid on any supply both under the Value Added Tax Act and under Chapter V of the Finance Act, 1994, tax shall be leviable under this Act and the taxable person shall be entitled to take credit of value added tax or service tax paid under the existing law to the extent of supplies made after the appointed da

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In Re: M/s. C.M. Enviro Systems Private Limited

In Re: M/s. C.M. Enviro Systems Private Limited
GST
2018 (12) TMI 477 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – TMI
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – AAR
Dated:- 28-11-2018
AAR No. KAR ADRG 31/2018
GST
SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER
Represented by Sri. Praveen Crasta, Director
ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017
M/s. C.M. Enviro Systems Private Limited, # B-193 & 194, Peenya II Stage, V Main Road, Bengaluru- 560 058 (herein after referred to as Applicant) having GSTIN number 29AAACC5910C1Z3, have filed an application, on 16.05.2018, for advance ruli

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equipments used by DRDO's and other Defence Establishments, Automotive, Electrical & Electronic Industries (Private & Public Enterprises) and hence the use of these products is scientific & Technical in nature.
3. In view of the above, the Applicant has sought for Advance Ruling on the question that “Can our product be classified as Scientific & Technical Instruments, Equipments under a relevant Chapter Heading”. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their e-mail letter dated 22.11.2018, quoting the reason that their claim has no merit.
4. In view of the foregoing, we pass the following
RULING
The application filed by the Applicant for advance ruling is dismissed as withdra

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M/s Aman Enterprises And Beej Bhandar Versus Union Of India And 3 Others

M/s Aman Enterprises And Beej Bhandar Versus Union Of India And 3 Others
GST
2018 (12) TMI 347 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 28-11-2018
Writ Tax No. – 1483 of 2018
GST
Pankaj Mithal And Pankaj Bhatia JJ.
For the Petitioner : Naveen Chandra Gupta,Murari Mohan Rai
For the Respondent : A.S.G.I.,C.S.C.
ORDER
Heard Sri N.C. Gupta, learned counsel for the petitioner and Sri C.B. Tripathi, Special Counsel for the respondents.
The petitioner claims himself to be the registered purchasing dealer of the goods in transit which have been seized under Section 129 (1) of the U.P. Goods and Service Tax Act, 2017 (in short of the Act). Sri C.B. Tripathi, Special Counsel has produced the copy of th

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CCT, Medchal – GST Versus Visakha Industries Ltd

CCT, Medchal – GST Versus Visakha Industries Ltd
Central Excise
2018 (12) TMI 242 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 28-11-2018
Appeal No. E/30566/2018 – A/31491/2018
Central Excise
Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL)
Shri V.R. Pavan Kumar, Superintendent for the Appellant.
Shri R. Muralidhar, Advocate for the Respondent.
ORDER
Per: M.V. Ravindran
1. This appeal is filed by the revenue against the Order-in-Appeal No. HYDEXCUS- MD-AP2-0252-17-18-CE dated 19.02.2018.
2. Heard both sides and perused the records.
3. The issue involved in this case is regarding the refund claim filed by the respondent. The respondent in this case was a manufacturer of dutiable items and had opted for provisional assessments during the period October, 2012 to September, 2013. Subsequently, on finalisation of the said provisional assessments it was noticed that respondents had paid excess duty and they filed refund claim for the said amount which was rejec

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the amounts as these refunds are arising as consequential relief, on a decision by Tribunal holding in respondent's favour on merits. He also went into the judgment of the Apex Court in the case of Adison & Company Ltd (supra) and held that it may not be applicable in the facts of this case.
4. Learned departmental representative after giving overall picture of the issue involved, submitted that the judgment of the Apex Court in the case of Adison & Company Ltd is directly on the point; that it is not in dispute that respondent had issued credit notes subsequent to the clearances effected by them and also not in dispute that the provisional assessments were finalised which resulted in excess payment. Further, he submits that the Apex Court in the case of Adison & Company Ltd specifically stated that there has to be an evidence to show that buyer of the goods has not been passed on the amount of the duty. He specifically reads Para 21 and submits that in the case in hand, the responde

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passed by the Tribunal on 04.05.2016. It is his submission that after recording clearly and holding on this ground that appeal needs to be allowed, the first appellate authority further went into the details of the issue of applicability of ratio in the case of Adison & Co. Ltd. Learned counsel submits and produces before the Bench that the Tribunal's order dated 04.05.2016 was appealed to the Hon'ble High Court of Judicature at Hyderabad for the State of Telangana and the State of Andhra Pradesh but were withdrawn on the ground of monetary limit. It is his submission that as on date, the Tribunal's order granting them consequential relief holds field and is not set aside and hence the first appellate authority is correct in coming to such a conclusion.
6. On consideration of the submissions made, I do find that the first appellate authority was correct in coming to a conclusion that the respondent herein is eligible for the refund of the amount claimed by them as a consequential rel

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eration of the Tribunal ruling. I have perused the Tribunal ruling leading to the refund, wherein the Tribunal examined the identical dispute where refund was denied on the ground of unjust enrichment; and unequivocally records the setting aside of the impugned orders with 'consequential relief' if any. In the face of an unambiguous direction, the lower authority cannot be justified in crediting the impugned refund to the Consumer Welfare Fund since this very aspect has been decided in the appellant's favour by the Tribunal order leading to the impugned refund claim. On this ground alone, the impugned order, being violative of judicial discipline, is legally unsustainable.” (emphasis supplied)
9. Since the refund claim filed by the respondent in this case has arisen out of the consequential relief granted by the Tribunal by order dated 04.05.2016, and that the said order holding the field are not set aside, and that appeals were filed were withdrawn would mean that the Tribunal's ord

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Crown Express Dental Lab, Director General Anti-Profiteering, Central Board of Indirect Taxes and Customs Versus M/s Theco India Private Limited

Crown Express Dental Lab, Director General Anti-Profiteering, Central Board of Indirect Taxes and Customs Versus M/s Theco India Private Limited
GST
2018 (12) TMI 135 – NATIONAL ANTI-PROFITEERING AUTHORITY – TMI
NATIONAL ANTI-PROFITEERING AUTHORITY – NAPA
Dated:- 28-11-2018
Case No. 15/2018
GST
Sh. B. N. Sharma, Chairman, Sh. J. C. Chauhan, Technical Member And Ms. R. Bhagyadevi, Technical Member
Dr. Archana Singh and Sh. Vijay Pandey, Associate for the Applicant No. 1, Sh. Anwar Ali T. P., Additional Commissioner for the Applicant No. 2.
Sh. George Abraham and Sh. Amish Jain, Directors for the Respondent.
ORDER
1. This investigation Report dated 30.08.2018 has been received from the Applicant No. 2 i.e. Director General of Anti-Profiteering (here-in- after referred to as the DGAP) on 31.08.2018 under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The facts of the present case, in brief, are that the Standing Committee on Anti- profite

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D) and Special Additional Duty (SAD) had been subsumed in the IGST but the Respondent had charged 18% IGST on Rs. 59,06,000/- which was the selling price as per the quotation dated 28.11.2016 and which included CVD and SAD etc. which had been merged in the IGST and hence he had been denied the benefit of Input Tax Credit (ITC) by the Respondent and therefore, action should be taken against him.
2. The said Application was examined by the Standing Committee on Anti-profiteering and was referred to the DGAP vide it's minutes of the meeting dated 25.05.2018 for detailed investigation under Rule 129 (1) of the CGST Rules, 2017.
3. The DGAP had called upon the Respondent vide his notice dated 18.06.2018 to submit his reply on the allegations leveled by the Applicant No. 1 and also to suo-moto determine the quantum of benefit which had not been passed by the Respondent on account of the ITC. The Respondent was also asked to furnish documents and evidence in support of his reply. The DG

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additional discount combo offer of approx. Rs. 13 lakhs in the Lava Frames supplied by him if there was any adverse effect due to GST and the Applicant had agreed to these terms. The DGAP has also stated that the Respondent had further claimed that the invoices were issued after the implementation of the GST and he proposed to cover the extra cost to be paid by the above Applicant due to IGST through the additional supply of Lava Frames to him. The DGAP has further stated that the Respondent has intimated that he had imported and sold both the items after the GST was implemented and he had not claimed any transitional benefit on them.
4. The DGAP has also submitted that the Respondent had informed there had been an increase in the taxable value of 240CNC Milling Machine w.e.f. January, 2017, as was apparent from the invoice (Annex- 14) of Poona Dental Lab who had bought the same on 27.01.2017, however, no invoice was available for the Sintering Furnace D664 as it was supplied for the

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above Applicant to pay the GST amount of Rs. 10.84 lakhs, although he had paid the same to the Government.
5. The DGAP after having investigated the submissions made by the Respondent had found that the Respondent had given a quotation on 28.11.2016 for a total amount of Rs. 59,06,000/- plus 2% Freight and 2% CST against C-Form, for both the items to the above Applicant which showed that the total amount which was to be paid by the above Applicant, was as under:-
Description
Price (in Rs.)
Lava Mill CNC 240 and accessories (A)
44,66,000/-
Lava Materials approved Sintering Furnace D664 (B)
14,40,000/-
Total price (C=A+B)
59,06,000/-
Freight (D= 2% of 'C' above)
1,18,120/-
Price (including Freight = C+D)
60,24,120
Plus CST (2%)
 
6. The DGAP has also intimated that as against the above quoted price the invoice for the above items was issued on 06.09.2017, as under:-
Description
Price (in Rs.)
Lava Mill CNC 240 and accessories (A)
45,55,320/-
Lava Materi

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price to the extent of the CVD that was no longer to be paid as well as to the extent of the IGST the credit of which was available to him. The DGAP has concluded that the invoice dated 06.09.2017 on which IGST@18% was charged proved that the base price of the above items had remained the same, i.e., Rs. 60,24,120/- as per the quotation dated 28.11.2016 and the base price was not reduced to the extent of CVD that was not to be paid after the implementation of the GST.
8. The DGAP has also provided a detailed comparison of the taxes and duties which were payable before and after the implementation of GST and stated after the perusal of the Bill of Entry No. 3050858 dated 31.08.2018, it was apparent that the taxable value of the product “Lava CNC 240 Milling Machine” on which CVD @ 12.5% would have been required to be paid was Rs. 22,15,844/- and for the Bill of Entry No. 2990028 dated 25.08.2018, the taxable value of the product “Sintering Furnace D664” on which CVD @ 12.5% was require

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y. Therefore, The DGAP has concluded that the total price to be charged from the Applicant No. 1 should have been Rs. 66,30,377/- instead of Rs. 71,08,462/- and hence the total amount of profiteering done by the Respondent in the case of supplies made to the Applicant No. 1 was Rs. 4,78,085/-.
9. The above report was considered by the Authority in its meeting held on 12.09.2018 and it was decided to hear the Applicant No. 1 and the Respondent on 26.09.2018.
10. The hearing was held on 26.09.2018, wherein the Applicant No. I was represented by Dr. Archana Singh and Sh. Vijay Pandey; Applicant No. 2 was represented by Sh. Anwar Ali T.P., Additional Commissioner and on behalf of the Respondent Sh. George Abraham and Sh. Amish Jain, Directors appeared. The Applicant No. 1 stated that he had purchased the above two items from the Respondent based on the quotation dated 28.11.2016 having taxable value of Rs. 60,24,120/-, however, after much delay the products were received with the tax inv

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eration of the CST paid by the Respondent on the above items as the Applicant No. 1 was based in Ranchi and any sale prior to the GST attracted CST @ 2 %, which amounted to an additional Cost, for which no credit was available as per the provisions of the CST Act, 1956. The Respondent has also contended that the DGAP had failed to consider the 2 % CST component of Rs. 1,20,482/- while working out the amount of profiteering The Respondent has also contended that he had not indulged in Profiteering and the amount of Rs. 4,78,085/- inclusive of GST @ 18% amounting to Rs. 79,928/- calculated by the DGAP was incorrect.
13. We have carefully considered the material placed before us as well as the submissions made by the Respondent and find that the Respondent has vehemently argued that he had supplied additional material to the above Applicant costing about Rs. 13 Lakhs and borne an amount of Rs. 6 Lakhs out of the above amount which had not been taken in to consideration by the DGAP. In th

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nt has also claimed that the price of 240CNC Milling Machine had increased in the month of January, 2017 which was communicated to the above Applicant and he had agreed that the Machine may be supplied to him on the increased price. However, there is no evidence on record to prove the above claim of the Respondent. Neither he had submitted fresh quotation to the above Applicant nor he had sent any communication to him in this regard and hence the above claim is not tenable.
14. We have also found that the Respondent has wrongly charged higher price from the Applicant No. 1 as he should have reduced the base price to the extent of CVD (at 12.5%) which was chargeable on the amount mentioned in the quotation dated 28.11.2016 since in the period prior to GST no CENVAT credit was available for the CVD paid on the import of the goods whereas in the post GST period no CVD was charged instead IGST was charged on the import of goods which was available as ITC to the Respondent while supplying

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ind it prudent to refer to the tables below for ascertaining the quantum of profiteering in the subject supplies:-
Table-A
Pre-GST import scenario
Post-GST (As charged)
CNC 240 Milling Machine (in Rs.)
D664 Sintering Furnace (in Rs.)
Total
CNC 240 Milling Machine (in Rs.)
D664 Sintering Furnace (in Rs.)
Total
Taxable value at the time of import (A)
22,15844
10,25,411
32,41,255
 
 
 
 
CVD @ 12.5% of taxable value at the time of import (B)
2,76,980
1,28,176
4,05,156
 
 
 
 
Base Price Charged By The Respondent (C)
45,55,320
14,68,800
60,34,120
Base Price
45,55,320
14,68,800
60,24,120
CST Charged (2% of C)
91,106
29,376
1,20,482
IGST Charged (18%)
8,19,958
2,64,384
1084342
Total price to be charged
46,46,426
14,98,176
61,44,602
Total price actually charged
53,75,278
17,33,184
71,08,462
Table-B
Pre-GST (What should have been)
Post-GST (What should have been)
CNC 240 Milling Machine (in Rs.)
D664

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he total Profiteered amount to be Rs. 4,78,085/- (Rs.3,26,837 + Rs. 1,51,248 = Rs. 4,78,085).
16. As is evident from the narration of the facts mentioned above, the Respondent has charged more than the actual base price and hence there is no doubt in our minds that the Respondent has profiteered at the expense of the Applicant No. 1 in respect of the subject supplies made by him and has thus violated the provisions of Section 171 of the Act ibid and has therefore rendered himself liable to penal action in line with the provisions of Section 122 of the CGST Act, 2017 apart from his liability to refund the above profiteered amount along with the applicable interest in terms of the provisions of the CGST Rules. 2017.
17. Accordingly, the Respondent is directed to reduce the sale price of the above items immediately commensurate to the reduction in the price due to ITC of erstwhile chargeable CVD which is now available in the form of IGST and pass on this benefit to his customers. He is

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t has deliberately acted in defiance of the above law and hence he is guilty of the conduct which is contumacious and dishonest. He has further acted in conscious disregard of the obligation which was cast upon him by the law, by issuing incorrect invoice in which the base price was deliberately not reduced by the amount of CVD, SAD and CST chargeable under erstwhile scenario which is now chargeable as IGST in the GST regime and is available as ITC benefit and thus he had denied the benefit of reduction in the price granted vide IGST provisions to his customers. Accordingly he has committed an offence under Section 122 (1) (i) of the CGST Act, 2017.
19. It is also revealed from the record that the notice regarding imposition of penalty has already been issued to the Respondent on 11.09.2018. However, the Respondent has not furnished any reply or advanced any arguments on the quantum of penalty to be imposed on him. Keeping in view the principles of natural justice, opportunity of bein

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Commissioner of Central GST And Central; Excise, J&K, Jammu Versus Hardcastle Petrofer Pvt. Ltd.

Commissioner of Central GST And Central; Excise, J&K, Jammu Versus Hardcastle Petrofer Pvt. Ltd.
Central Excise
2018 (12) TMI 102 – JAMMU AND KASHMIR HIGH COURT – TMI
JAMMU AND KASHMIR HIGH COURT – HC
Dated:- 28-11-2018
MCC No. 322/2018 c/w CEA No. 66/2018, IA No. 01/2018
Central Excise
Mr. Justice Rajesh Bindal, Judge And Mr. Justice Tashi Rabstan, Judge
For the Appellant(s) : Mr. Jagpaul Singh, Advocate
For the Respondent(s) : None
MCC NO. 322/2018
For the reasons stated in the application, which is supported by an affidavit, the same is allowed. Accordingly, filing of the certified copy of the impugned order is dispensed with.
CEA No. 66/2018
Learned counsel for the appellant places reliance on an earlier orde

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Exploring Principal-Agent Dynamics under CGST Act, 2017: Del-Credere Agents' Roles and GST Implications Explained.

Exploring Principal-Agent Dynamics under CGST Act, 2017: Del-Credere Agents' Roles and GST Implications Explained.
Circulars
GST – States
Scope of principal and agent relationship under Sched

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New Circular Guides IGST Refund Process for Exports from Non-EDI Sites; Emphasizes Documentation and Timely Claims.

New Circular Guides IGST Refund Process for Exports from Non-EDI Sites; Emphasizes Documentation and Timely Claims.
Circulars
Customs
Refund of IGST paid on exports of goods done from Non-EDI

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GST on Royaty paid to Govt

GST on Royaty paid to Govt
Query (Issue) Started By: – Ravikumar Doddi Dated:- 27-11-2018 Last Reply Date:- 29-11-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear sir,
Whether GST is payable or not on royalty paid to Govt by Mining companies, at what rate if it is exempted PL give the notification or circular and SAC code.
Reply By KASTURI SETHI:
The Reply:
As per FAQ dated 31.7.17 (Q.No.22) GST is payable on royalty paid to Govt. under RCM.
Question 22 : Whether

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Amount paid on behalf of related party

Amount paid on behalf of related party
Query (Issue) Started By: – Kaustubh Karandikar Dated:- 27-11-2018 Last Reply Date:- 3-12-2018 Goods and Services Tax – GST
Got 7 Replies
GST
XYZ is making payment to various parties on behalf of the persons / entities which are related to XYZ. The amount so paid is debited to the respective person / entities account. This being paid on behalf of related parties; will it amount to rendering service to related parties and XYZ will be liable to pay GST on it even if no consideration is received from related parties?
Reply By KASTURI SETHI:
The Reply:
Answer is 'yes'.This activity is in the course or furtherance of business. Hence covered under Serial No.2 of Schedule-1 (Section 7).

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ease throw light on this aspect ? Thanks a lot.
Reply By CASusheel Gupta:
The Reply:
Kasturi Sir
Definition of “intermediary” means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account.
In this case XYZ is not facilitating the supply of goods/services. Instead his role comes after the supply has already been made. Further, intermediary supplies his services, doesn't lend. In this case, XYZ is actually lending money to his related persons and on the instructions of these related persons payment is made to

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Comprehensive Maintenance Contract is a Composite Supply, Equipment Parts Supply and Services Agreement is a Mixed Supply.

Comprehensive Maintenance Contract is a Composite Supply, Equipment Parts Supply and Services Agreement is a Mixed Supply.
Case-Laws
GST
Classification of supply – The activities performed under the ‘Comprehensive Maintenance Contract’ are to be treated as a composite supply of services and the activities performed under ‘Equipment Parts Supply and Services Agreement’ are to be treated as Mixed Supply.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

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GST Applied on One-Time Concession Fees for Long-Term Lease; No Exemptions Available Under Current Rules.

GST Applied on One-Time Concession Fees for Long-Term Lease; No Exemptions Available Under Current Rules.
Case-Laws
GST
Levy of GST – One time concession fees charged – the applicant is not e

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Penalty for Transporting Goods Without E-way Bill Under GST Act Section 129; Risk of Confiscation for Non-compliance.

Penalty for Transporting Goods Without E-way Bill Under GST Act Section 129; Risk of Confiscation for Non-compliance.
Case-Laws
GST
Penalty u/s 129 of GST Act – E-way bill – transport at the

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RECENT ADVANCE RULINGS IN GST (PART-10)

RECENT ADVANCE RULINGS IN GST (PART-10)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 27-11-2018

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 200 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 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 a r

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hority for Advance Ruling and sought ruling on whether the said goods fall under Chapter Heading 8438 of Tariff and whether GST shall be applicable @18%.
The Authority for Advance Ruling ruled that 'Ice cream making machine' is classifiable under Tariff heading 84.18 of Customs Tariff Act, 1975 instead of 8438 and GST rate applicable to said product at the rate 28% [Mitora Machinex (P.) Ltd., In re (2018) 6 TMI 624 (AAR,Gujarat); ]
* The assessee made an application before the Authority for Advance Ruling and sought ruling on the following issues :
* Whether Tariff Heading 8535 covers products 'Electrical apparatus for switching or protecting electrical circuits or for making connections to or in electrical circuits for a voltage exceeding 1,000 volts and product Lighting Arrester is specifically covered under Tariff Heading 8535
* Whether Earthing Pipe specifically processed to make solely and principally for lightning arrester system and placed below ground level

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ng Code 995
[ IN RE : M/S. RAPID ELECTRODES PVT. LTD. 2018 (6) TMI 703 – AUTHORITY FOR ADVANCE RULING, GUJARAT ]
* Where the assessee made an application before the Authority for Advance Ruling and sought ruling on whether roof ventilators are classifiable as air or vacuum pumps under heading 8414 of Customs Tariff as adopted by GST.
As per the Rules for Interpretation of Customs tariff as made applicable to GST Tariff and General rules for Interpretation of the schedule, classification of Goods shall be governed by certain principles laid down therein. As per these general rules for interpretation, the heading which provides the most specific description shall be preferred to headings providing a more general description.
The primary function of these Roof ventilators is to provide ventilation by continuous extraction of air from the building. Even in trade parlance these goods are identified as Roof ventilators only and not as Windmills as contested by the applicant. Hence, i

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e said Chapter Head which is 28% as on date.
[Indo German Brakes (P.) Ltd, In re (2018) 6 TMI 369 (AAR, Uttarakhand); ]
Advance Ruling on activities relating to agricultural produce
Where the assessee is engaged into the activities of cleaning of the various Agriculture produce like saunf (fennel), dhaniya (coriander), Jeera (cumin seeds), etc. or the like goods which are brought to them by the farmers or by the traders. Such agricultural produce contains dust particles, certain small pieces of stones, dust, mud and other impurities etc. The applicant is having cleaning plant and they remove the various impurities but do not change the essential character of the agriculture produce but make the product marketable for primary market.
The assessee made an application before Authority of Advance Ruling and sought ruling on whether the activity of cleaning agricultural produce such a saunf, dhaniya (Coriander), jeera (cumin seeds), etc. by removing impurities like dust particles, ston

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