Goods and Services Tax

M/s Good Luck Educational & Welfare Society Versus Union of India and others
GST
2018 (11) TMI 709 – PUNJAB AND HARYANA HIGH COURT – TMI
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 13-11-2018
CWP No. 15024 of 2018 (O&M)
GST
Mr Rajesh Bindal And Mr Manoj Bajaj, JJ.
For The Petitioner : Mr. Jagmohan Bansal and Mr. Chetan Jain, Advocates
For The Respondent : Mr. Tajender K. Joshi, Advocate And Mr. Pankaj Gupta, Additional Advocate General, Punjab.
ORDER
Rajesh Bindal, J.
The petitioner has approached this Court challenging the order dated 18.4.2018 whereby the claim for refund of the amount of tax paid before introduction of Goods & Service Tax, was rejected. The primary ground on which the claim has been rejected i

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GST a monumental reform, hit growth only for 2 qtrs: FM
GST
Dated:- 12-11-2018

Mumbai, Nov 11 (PTI) The GST implementation was a "monumental reform" which had disruptionist impact on growth only for two quarters, Finance Minister Arun Jaitley said Sunday, hitting out at "critics and cynics" who blame it for hurting the GDP expansion.
The remarks come a day after former RBI Governor Raghuram Rajan blamed the indirect taxation reform for derailing the India's growth story. Jaitley did not name Rajan.
"You will always have critics and cynics who will come up and say it (GST) slowed down India's growth," Jaitley said, speaking at state-run Union Bank of India's 100th anniversary celebrat

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M/s RK International Versus Union of India And 3 Others
GST
2019 (3) TMI 67 – ALLAHABAD HIGH COURT – 2019 (21) G. S. T. L. 469 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 12-11-2018
WRIT TAX No. – 1411 of 2018
GST
Mr Pankaj Mithal And Mr Ashok Kumar, JJ.
For The Petitioner : Naveen Chandra Gupta
For The Respondent : C.S.C.,A.S.G.I., Om Prakash Srivastava
ORDER
Heard Sri N.C. Gupta, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel for the respondents.
The goods of the petitioner which were being carried from Delhi to Ghaziabad were seized on 22.9.2018 on the basis of certain irregularities in the documents accompanying the goods.
The seizure of the goods and the vehicle was challenged by the

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0,75,770/- and an indemnity bond of the same amount for the purposes of the release of the goods and the vehicle.
Aggrieved by the aforesaid order, petitioner has preferred this writ petition.
The submission of Sri Gupta, learned counsel for the petitioner is that the aforesaid order is clearly in violation of the interim direction of this court dated 4.10.2018 wherein security and indemnity bond equal to the value of tax and penalty alone were directed to be submitted for the purposes of release of the goods and the vehicle.
The interim order of the court dated 4.10.2018 is very clear. It only directs for furnishing security of indemnity bond of the value of the tax and penalty and therefore the Assistant Commissioner (Commercial Tax) c

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ns of Section 129 (1) of the Act.
Accordingly, impugned order dated 6.10.2018 is quashed and the direction is issued to the Assistant Commissioner (Commercial Tax) to accept the security and indemnity bond as directed vide order dated 4.10.2018 of the value of tax and penalty ie. Rs. 59,120/- each from the petitioner and to release the goods and the vehicle forthwith accordingly.
We would like to observe that the impugned order is nothing but an act of harassment at the hands of the authorities of the Commercial Tax. Such highhandedness on part of the authorities is highly depreciated and a note of caution is sounded to the department to be careful in dealing with such matters and to follow the directions issued by the High Court in its t

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Commissioner of GST & CE Chennai North Versus Southerland Global Service Pvt. Ltd.
Service Tax
2019 (1) TMI 1429 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 12-11-2018
Appeal Nos. ST/105-109/2012, ST/111/2012 – FINAL ORDER No. 43084-43089/2018
Service Tax
Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial)
Shri A. Cletus, ADC (AR) For the Appellant
Ms. Radhika Chandrasekhar, Advocate For the Respondent
ORDER
Per Shri Madhu Mohan Damodhar
In these appeals, the common facts are that respondents herein are exporters of taxable service, namely, called call centre service and technical support service under the category of Business Auxiliary Service (BAS). The respondents had filed refund claims towards unutilized cenvat credit taken on rendering export of service under Rule 5 of Cenvat Credit rules, 2004 read with Notification No.5/2006-CE (NT) DT. 14.3.2006. The refund claims were partially rejected by the original auth

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entitled for refund of unutilized cenvat credit on inputs used in or in relation to services provided to SEZ units. The term 'export' under SEZ Act is a deeming provision meant exclusively for benefit of “SEZ units” only and DTA units cannot claim any complementary benefit based on deeming of SEZ Act / Rules by mere supply of goods to SEZ units. ‚Export turnover‛ in the formula prescribed under Notification No.5/2006 for arriving at the proportionate credit will not include the value of service provided to SEZ units.
3. Today when the matter came up for hearing, on behalf of Revenue, Ld. A.R Shri A. Cletus reiterated the grounds of departmental appeal.
4. On the other hand, on behalf of the respondent Ms. Radhika Chandrasekar, Ld. Advocate has submitted as follows :
(i) They are eligible for credit of input services as the same has been availed by them in the course of their business activity.
(ii) The decision of the Bombay High Court in the case of Ultra Tech Cement

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ons Vs CCE & ST reported in (2016) 43 STR 576 (Tri.-Chennai) has held that the value of SEZ export should be included in computing export turnover. In the said case the value of exports made from SEZ was not included in the export turnover portion in the formula prescribed under Rule 5 of CCR.
5. Heard both sides and have gone through the facts.
6. We find that both the issues in dispute are no longer res integra. The services like Event Management , Clearing & Forwarding Agency service, Insurance service etc. have been held, by various appellate forums, to be very much eligible input services for the purpose of 2(l) of the CCR 2004. So also, it has been consistently held that value of SEZ exports should be included in computing the export turnover for the purpose of working out the quantum of refund in Rule 5 of the CCR 2004. Ld. Advocate has correctly relied upon the decision of the Tribunal in Cognizant Technology Solutions (supra) which inter alia, held that the exclusion of SEZ

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MS. PKL TRADERS Versus ASSISTANT COMMISSIONER OF STATE TAX-II, MALAPPURAM, DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, MALAPPURAM, COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM AND CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI
VAT and Sales Tax
2019 (1) TMI 123 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 12-11-2018
WP (C). No. 36592 of 2018
CST, VAT & Sales Tax
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADVS. SRI. PREMJIT NAGENDRAN AND SRI. P. RAGHUNATH
For The Respondent : DR THUSHARA JAMES, GP. SRI THOMAS MATHEW NELLIMOOTTIL, SC
JUDGMENT
As both these writ petitions involve a common issue, they are taken up for consideration together and disposed of by this common judgment.
2. The petitioners in both the writ

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ment, the petitioners have filed these writ petitions.
4. Sri Premjit Nagendran, the petitioners' counsel, has strenuously contended that the Ext.P8 suffers on two counts: (1) the authorities have violated the principles of natural justice and have denied essential information to the petitioners; (2) the authorities lack the power to reassess the petitioners' liability for the year 2014- 2015, for under the 101st Constitutional amendment, the very KVAT Act has ceased to exists.
5. Sri Nagendran has drawn my attention to the Ext.P2 notice. The notice informs the petitioners that the authorities came to know about the alleged bogus C-forms, based on the special investigation the Commercial Taxes Department conducted. According to him, despite the petitioners' specific request, the authorities have not supplied a copy of the special investigation report. In this context, Sri Nagendran further draws my attention to the Ext.P4 reply by the Assistant Commissioner. According to

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. To begin with, if I rule on the alternative remedy, I must not advert to the merits. For this Court's observations, even incidental, may affect the petitioners' rights before the appellate forum. Here is an exception.
9. The petitioners have pleaded about the alleged violation of the natural justice. That plea taken on its face value, the constraint of the alternative remedy does not affect the adjudication. But once the Court rules negatively on that plea-the plea of natural justice-then it ill behooves for me to rule on the merits, too. Let the statutory forums have their jurisdiction.
10. So, first, I will confine my discussion to the alleged vice of the authorities' violating the principle of natural justice. If the finding turns out positive, then that obviates further adjudication; if negative, I will relegate the petitioners to their statutory remedies.
11. The petitioners' plea is that they were denied access to a vital piece of information, and that disabled them from eff

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Birla Corporation Ltd Versus CGST C.C & C. E-Jabalpur
Central Excise
2018 (12) TMI 717 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 12-11-2018
Excise Appeal No. E/51548/2018 [SM] – FINAL ORDER NO. 53313/2018
Central Excise
MRS. RACHNA GUPTA, MEMBER (JUDICIAL)
Present for the Appellant: Ms. Rinki Arora, Advocate
Present for the Respondent: Ms. Tamana Alam, DR
ORDER
PER: RACHNA GUPTA
Present Appeal has been directed against the Order of Commissioner Appeals bearing No. 7975 dated 15.02.2018.
2. The relevant facts in brief for the purpose are that the appellants are engaged in manufacture of cement clinker and cement. They also have the Central Excise Registration No. The appellant were also availing facility of Cenvat credit under Cenvat Credit Rules 2004 (hereinafter referred to as Rules). The Department during the course of audit of the appellant conducted during the financial year 2013-14 to December 2015 had noticed that appellant h ad taken a

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d by the appellants. However, the penalty as imposed was confirmed holding that the reversal of the wrongly availed cenvat credit was made by the appellant only after audit was conducted by the Department. Had there been no audit, the wrong credit already been availed could have been utilised, the same was held to be suppression of facts and the penalty was confirmed. Being aggrieved is the present Appeal.
3. I have heard Ms. Rinki Arora, Ld. Advocate for the appellant. She has submitted that though the cenvat credit was availed but it was never utilized rather was reversed even prior the issuance of the impugned Show Cause Notice. No question of the proposed recovery or of the interest or even for the penalty imposed at all arises. The interest part has already been done away by the Commissioner Appeals. However, penalty has wrongly been confirmed as there was no suppression of facts more so there was no intention of evading duty. Finally, it is submitted that for want of any element

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cance as apparently and admittedly the credit has already been reversed. As far as the proposal of interest thereupon is concerned, the same has already been set aside by the Commissioner Appeals himself. Nothing has been brought to my notice that Department has filed an Appeal challenging the same. I otherwise find no infirmity in the said finding. The Order under challenge to that extent stands confirmed. Now coming to the proposal of penalty, it is the apparent and admitted case that the wrongly availed cenvat credit on education cess was not utilized till the time Department conducted audit in the appellant's premises. Admittedly, the said entire credit has been reversed even prior the issuance of impugned Show Cause Notice. It is also the apparent fact that the duty otherwise has been regularly paid by the appellant. These admissions makes it abundantly clear that there is no case of alleged intent to evade duty. The finding of the Commissioner that the Rules are clear and unambig

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TNGST Act, 2017 – Commercial Taxes Department – Guidelines for Deductions and Deposits of TDS by the DDO under GST.
8/2018-TNGST Dated:- 12-11-2018 Tamil Nadu SGST
GST – States
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES DEPARTMENT
OFFICE OF THE ADDITIONAL CHIEF SECRETARY / COMMISSIONIER OF COMMERCIAL TAXES
EZHILAGAM, CHENNAI – 600 005
PRESENT: DR. T.V. SOMANATHAN, I.A.S.,
ADDITIONAL CHIEF SECRETARY/COMMISSIONER OF STATE TAX
Circular No.8/2018-TNGST
(Ref.No.306/2017/A3/Taxation cell)
dated: 12.11.2018
Sub: TNGST Act, 2017 – Commercial Taxes Department – Guidelines for Deductions and Deposits of TDS by the DDO under GST – regarding
Section 51 of the TNGST Act 2017 provides for deduction of tax by the Government Agencies (Deductor) or any other person to be notified in this regard, from the payment made or credited to the supplier (Deductee) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand r

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ming the role as deductor have to register with the common portal and get the GST Identification Number (GSTIN).
3. The subject section which provides for tax deduction at source was not notified to come into force with effect from 1st July, 2017, the date from which GST was introduced. Government has recently notified that these provisions shall come into force with effect from 1st October, 2018, vide Notification No. 50/2018 – Central Tax dated 13th September, 2018. and TN Notification. dated 13.09.2018.
4. For payment process of Tax Deduction at Source under GST, the Govt. of India in the Circular third cited has issued procedures to be followed by Central authorities.
5. In the G.O. third cited, the Govt. has issued detailed instructions regarding deduction of tax at source by State authorities as stated below:
“After considering the various issues involved in the matter and the statutory obligations to be fulfilled, the Government issue the following operational guidelines for

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al Taxes Department.
II. Role of Nodal Officers
(a) The Nodal Officers designated by the respective HOD shall open a separate Bank Account to credit the TDS on GST amount.
(b) The Nodal Officers designated by the Head of the Department have to register in the GSTN Portal as a tax Deductor with GST as per guidelines issued by the Additional Chief Secretary to Government, Commercial Taxes and Registration Department's D.O. LetterNo.8678/B1/2017, Dated 2.8.2017.
(c) After the Registration, the Nodal Officer Bank Account Details (exclusively opened for TDS on GST) through PAOs / Treasuries by ECS.
(d) The DDOs in the concerned Department shall send TDS on GST amount to Nodal Officers Bank Account (exclusively opened for TDS on GST) through PAOs / Treasuries by ECS.
(e) The Nodal Officer have to receive the details of amount, GSTIN of the Contractor, Invoice details from the DDOs in consolidated manner at the end of the month.
(f) Necessary reconciliation of the details submitted

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mount released now for payment
TDS Deduction the amount mentioned in col.(9)
TNGST
CGST
IGST
Total
1
2
3
4
5
6
7
8
9
10(a)
10(b)
10(c)
10(d)
(c) Bill shall be submitted to the Treasuries / PAOs to make two payments through ECS. One for Contractor / Supplier duly deducting the TDS on GST and another in favour Nodal Officers Bank Account (exclusively opened for TDS on GST).
(d) As per guidelines, the deductions shall be made in the following rates:-
(i) One per cent for State GST on such payment made or credited for supplier within the State and
(ii) One percent for Central GST on such payment made or credited for supplies within the State
(iii) Two percent for Integrated GST on such payment made or credited for inter-State supplies.
(e) The DDO have to download the amount transferred to Nodal Officer from Treasury website. This shall be reconciled and schedules shall be sent to Nodal Officer.
(f) It is the duty of the DDO to furnish entire details to Nodal O

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ent.
V. Role of National informatics Centre
(a) NIC shall develop additional provision in ATBPS and in Web Payroll / Payroll software for Non Salary Bills for the inclusion of making ECS payment to the Nodal Officer, updating the details of Nodal Officer GST-TAN No (GSTIN), Bank Account, Contractor / Supplier's GSTIN No. etc.
(b) Report Generation from DDO level, Nodal Officer level and PAO/Treasury level with the details of amount remitted shall be given.
(VI) The operational guidelines issued in the Government orders shall be followed scrupulously by all the HODs so as to ensure prompt remittance of TDS made under GST Act within the due dates prescribed for this purpose and thereby avoid payment of penal charges on delayed remittance. The HODs are further directed to complete the process envisaged for them within three days from the date of issue of this Government order and co-operate with the Treasuries and Accounts Department and Commercial Taxes Department to fully comply

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penalty by way of late fee of
Rs.100 per day of delay under TNGST Act' 2017 and ₹ 100 per day of under CGST Act, 2017 (Rs.100/- for CGST + ₹ 100/- for TNGST aggregating ₹ 200/-)
7. The DDO should maintain a Register as per proforma given in Annexure 'B' to keep record of all TDS deductions made by him during the month. This Record will be helpful at the time of filing Monthly Return (FORM GSTR-7) by the DDOs. The DDOs may also make use of the offline utility available on the GSTN Portal for this purpose.
Enclosures: Annexure A & B
Sd/- Dr. T.V.Somanathan
Additional Chief Secretary / Commissioner of State Tax
ANNEXURE-A TO THE CIRCULAR NO.08/2018-TNGST DATED 12.11.2018
Step by step process of registration of TDS Deductors in GST: PART – I
Entering User credentials for Registration Application
1. Go to the GST Portal at www.gst.gov.in
2. Click on the “Services” Tab →Click on “Registration” →Select “New Registration”.
3. Find the box “I

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entered by you.
PART – II : OTP Verification
1. Enter the individual OTPs sent to your e-mail id & the Mobile number in the respective boxes.
2. In case, you have not received the OTPs due to any reason, you may click on the link “Click here to resend the OTP”.
3. Click on the button “Proceed”.
4. A Temporary Reference Number (TRN) will be generated. Please note this TRN is for further course of action.
5. Now, you have to fill up the rest of the details in the Registration Application against this TRN only.
6. Click on the button “Proceed” to leave this page.
7. This TRN will be valid for 15 days. So you can always come back to the system for filling up the rest of the details at any time within such 15 days. In case this TRN expires beyond 15 days, you will have to follow the steps as detailed in Part I and Part Il all afresh.
PART – III : Filling up the registration Form : Entering TRN
1. Go to the GST Portal at www.gst.gov.in
2. Click on the “Services” Tab →Click o

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sure that all the fields in the individual tabs are duly selected.
PART – V : Filling up the registration Form : Tab 1 : Business Details
1. As per the GST Law, Business includes all activities undertaken by a Govt. Dept. or a Local Authority. So, the Business details as mentioned in this Form will capture your Office details.
2. The Legal Name of Tax Deductor, e-mail address, Mobile No., TAN and Status as a Tax Deductor will be displayed on screen automatically as all these have already been entered by you.
3. Ignore the box “Trade Name”.
4. Select your Office type e.g. Govt. Dept./ Local Authority etc. from the drop down menu of the box “Constitution of Business”.
5. Select “Type of Government” as State or Central (as applicable) if you have entered your constitution as Govt. Dept.
6. Date of liability will be auto-populated. You need not worry even it shows as the current date because you will be liable to deduct TDS only from the day, Section 51 of the CGST/SGST Acts, 2017 i

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STD Code.
3. Enter the Identity Information of the DDO in the second part of this page.
4. Here you will have to enter:
(a) Designation of DDO,
(b) PAN of DDO,
(c) Aadhaar Number (not mandatory)
5. Enter the Residential details of the DDO in the third part of this page.
6. Here you will have to enter: (a) Residential address of the DDO.
7. Now, upload a photograph of the DDO in JPEG format (file size max. 100kb)
8. Select the button “Also authorized signatory” as Yes.
9. Click on “Save and Continue” to proceed to the next tab.
10. Once all the required data is filled up, you will find that the Tab: DDO Details will be displayed with a tick (√) mark.
PART – VII : Filling up the registration Form : Tab 3 : Authorised Sanatory Details
1. As you have already selected the button “Also authorized signatory” as Yes in the previous page, the data from DDO details will be auto-populated.
2. Click on “Save and Continue” to proceed to the next tab.
3. Once all the requ

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e of Authorised Signatory”.
3. Enter Place.
4. You can sign the application either with your DSC or with EVC.
5. Select the appropriate option and proceed accordingly.
6. In case you face any glitch regarding attaching your DSC, a designated link for solution is provided in the page itself.
7. If you have entered all the details and have successfully submitted your properly signed application, the page will now display a success message and accordingly an Acknowledgement will be sent to you. Now, the proper officer will process your application and your 15 digit GSTIN as a Tax Deductor will be generated.
ANNEXURE-B TO THE CIRCULAR NO.08/2018-TNGST DATED 12.11.2018
Record to be maintained by the DDO / Nodal Officer for filing of GSTR-7 of the following details:-
1. Sl. No.
2. GSTIN of the Deductee
3. Trade Name
4. Amount paid to the Deductee on which tax is deducted
5. Integrated Tax
6. Central Tax
7. State Tax
8. Total
Circular, Trade Notice, Public Notice, Instructi

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Scope of principal and agent relationship under Schedule I of GST Act, 2017 in the context of del-credre agent.
19/2018-GST (State) Dated:- 12-11-2018 Tripura SGST
GST – States
NO.F.1-11(8)-TAX/GST/2018/10387-92
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
PANDIT NEHRU COMPLEX, GURKHABASTI
AGARTALA, TRIPURA WEST, PIN-799006.
Dated, Agartala, the 12th November, 2018.
Circular No. 19/2018-GST (State)
To
The Additional Commissioner of State Tax /
Superintendent of State Tax (All) /
Inspector of State Tax (All)
Subject: Scope of principal and agent relationship under Schedule I of GST Act, 2017 in the context of del-credre agent – Reg.
The Department of Revenue, GST Policy Wing vide Circular No. 73/47

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Scope of Principal-agent relationship in the context of Schedule I of the GST Act.
18/2018-GST (State) Dated:- 12-11-2018 Tripura SGST
GST – States
NO.F.1-11(8)-TAX/GST/2018/10375-80
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
PANDIT NEHRU COMPLEX, GURKHABASTI
AGARTALA, TRIPURA WEST, PIN-799006.
Dated, Agartala, the 12th November, 2018.
Circular No. 18/2018-GST (State)
To
The Additional Commissioner of State Tax /
Superintendent of State Tax (All) /
Inspector of State Tax (All)
Subject: Scope of Principal-agent relationship in the context of Schedule I of the GST Act -regarding.
The Department of Revenue, GST Policy Wing vide Circular No. 57/31/2018-GST dated 4th September, 2018 has issued clarif

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Corrigendum to Circular No. 57/31/2018-GST dated 4th September, 2018 issued vide F. No. CBEC/20/16/4/2018-GST corresponding to Circular No. 18/2018-GST (State)
F.1-11(8)-TAX/GST/2018/10393-99 Dated:- 12-11-2018 Tripura SGST
GST – States
NO.F.1-11(8)-TAX/GST/2018/10393-99
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
PANDIT NEHRU COMPLEX, GURKHABASTI
AGARTALA, TRIPURA WEST, PIN-799006.
Dated, Agartala, the 12th November, 2018.
Corrigendum to Circular No. 18/2018 – GST (State)
To
The Additional Commissioner of State Tax /
Superintendent of State Tax (All) /
Inspector of State Tax (All)
Subject: Reg.
The Department of Revenue, GST Policy Wing vide Corrigendum to Circular No. 57/31/2018-GST dated 4th

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gesh Kumar B, IAS)
Chief Commissioner of State Tax
Government of Tripura
Corrigendum to Circular No. 57/31/2018-GST
CBEC/20/16/04/2018-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
New Delhi, Dated the 5th November, 2018
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/
Commissioners of Central Tax (All)
The Principal Directors General/ Directors General (All)
Madam/Sir,
Subject: Corrigendum to Circular No. 57/31/2018-GST dated 4th September, 2018 issued vide F. No. CBEC/20/16/4/2018-GST – Reg.
In para 9 of the Circular No. 57/31/2018-GST dated 4th September, 2018,
for
“However, in cases where the supply of a

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of an agriculturist. Further, as per provisions of clause (b) of sub-section (1) of section 23 of the CGST Act an agriculturist who supplies produce out of cultivation of land is not liable for registration and therefore does not fall within the ambit of the term “taxable person”. Thus a commission agent who is making supplies on behalf of such an agriculturist, who is not a taxable person, is not liable for compulsory registration under clause (vii) of section 24 of the CGST Act. However, where a commission agent is liable to pay tax under reverse charge, such an agent will be required to get registered compulsorily under section 24 (iii) of the CGST Act.”
2. It is requested that suitable trade notices may be issued to publicize the conte

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Saji S., Proprietor, Adithya and Ambadi Traders, Ranjith R., Proprietor, Ranjith Roadlines Versus The Commissioner, State GST, The Assistant State Tax Officer
GST
2018 (11) TMI 954 – KERALA HIGH COURT – 2018 (19) G. S. T. L. 385 (Ker.) , [2019] 63 G S.T.R. 70 (Ker)
KERALA HIGH COURT – HC
Dated:- 12-11-2018
WP(C). No. 35868 of 2018
GST
MR. DAMA SESHADRI NAIDU J.
PETITIONERS: BY ADVS. SRI. S. SANTHOSH KUMAR SMT.ANJANA. S. SANTHOSH SMT. P. LISSY JOSE.
RESPONDENTS: DR THUSHARA JAMES, GP.
JUDGMENT
The petitioner, a registered dealer, purchased certain goods from Chennai. He had them transported to Kerala. When the goods were in transit, the Assistant State Tax Officer (ASTO), for the reasons not germane here, detained the goods and issued the Ext.P3 notice, dated 30.09.2018.
2. Based on the demand in the Ext.P3 notice, the consignor paid the tax and penalty, as is evident from Ext.P4 payment receipt. But the remittance was made under the head 'SGST'.
3. The petit

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ll take more than a couple of months.
6. Heard the learned counsel for the petitioner as also the Government Pleader.
7. I reckon the facts are not in dispute. The petitioner, as a consignee and transporter, purchased goods from the consignor in Chennai. While those goods were in transit, they were detained. Further not in dispute is the fact that the consignor paid the tax and penalty. Either on the ASTO's advice or on its own, it remitted the amount under the head 'SGST', instead of 'IGST'. In this context, we may refer to Section 77 of the GST Act. And it reads:
Section 77: Tax wrongfully collected and paid to Central Government or State Government:  
(1) A registered person who has paid the Central tax and State tax or, as the case may be, the central tax and the Union territory tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of taxes so paid in

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any existing law and the balance amount refundable:
PROVIDED that in cases where the amount of refund is completely adjusted against any outstanding demand under the Act or under any existing law, an order giving details of the adjustment shall be issued in Part A of FORM GST RFD-07.”
(italics supplied)
9. As seen, Section 77 provides for the refund of the tax paid mistakenly under one head instead of another. But Rule 4 speaks of adjustment. Where the amount of refund is completely adjusted against any outstanding demand under the Act, an order giving details of the adjustment is to be issued in Part A of FORM GST RFD-07. The petitioner's counsel lays stress on this process of adjustment and asserts that the amount remitted under one head can be adjusted under another head, for the demand can be any amount under the Act.
10. Under these circumstances, I find no difficulty for the respondent officials to allow the petitioner's request and get the amount transferred from the hea

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Kundan Singh Versus State & others
GST
2018 (11) TMI 889 – UTTARAKHAND HIGH COURT – 2018 (19) G. S. T. L. 387 (Uttarakhand)
UTTARAKHAND HIGH COURT – HC
Dated:- 12-11-2018
Writ Petition No. 116 of 2018 (PIL)
GST
RAJIV SHARMA, AND SHARAD KUMAR SHARMA, JJ
Mr. M.C. Pant, Amicus Curiae for the petitioner.
Mr. S.S. Chauhan, Deputy Advocate General for the State.
Per: Hon'ble Rajiv Sharma, J.
Uttarakhand UPNL Savinda Karamchari Sangh through its General Secretary has filed Impleadment Application No.16484 of 2018 highlighting therein the exploitation of the workmen by the State Government as well as local bodies. It is stated in the application that though, the workmen are being paid the honorarium of Rs. 8,400/-, however, the GST @18% and 2.5% Service Tax are also deducted from their salary. It is also highlighted that the administrative, disciplinary and financial control on each and every employee is of the establishment, in which, they are working. They are disch

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through UPNL vis-à-vis their regularly appointed counterparts in the government department.
v. The State Government is further directed to give the date of engagement of every employee/workman through UPNL in a tabular form.
vi. The State Government and UPNL are directed to ensure that no displeasure is shown to any person or employee in highlighting the difficulties faced by them.”
4. In sequel to the directions issued by this Court, the State Government has filed the comprehensive affidavit. According to the averments made in the affidavit, the employees have been engaged in the various Government Departments and other institutions/corporations/local bodies etc. through outsource. The Government of Uttarakhand issued G.O. dated 12.06.2013 by which after fixing the categories of the officers/personnel, the honorarium was also fixed for the employees engaged through outsourcing. The honorarium of the personnel sponsored through UPNL was revised on 10.05.2018. The honorarium

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led, skilled, highly skilled and officers) have been engaged through UPNL.
9. The Cabinet in its meeting held on 20.09.2018 has discussed the matter and decided that the matter is covered by the judgment of Hon'ble Supreme Court rendered in the case of “State of Karnataka vs. Uma Devi.” Thus, the persons engaged through UPNL cannot be regularized.
10. It would be apt at this stage to take into consideration the Memorandum and Articles of Association of Uttarakhand Purv Sainik Kalyan Nigam Limited (as amended vide extraordinary General Meeting held on 01.09.2015). The main objects of the company are to provide employment/self employment to Ex-servicemen and their dependants and in case suitable Ex-servicemen/their dependants are not available, employment can be provided to others to meet the requirements of Principal Employer.
11. Thus, it is evident that it is only when suitable Ex-servicemen/their dependants are not available, then the employment could be provided to others to meet

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ntract Labour.
15. “Establishment” means any office or department of the Government of a local authority or any place where any industry, trade, business, manufacture or occupation is carried out.
16. “Principal employer” means in relation to any office or department of the Government or a local authority, the head of that office or department or such other officer as the Government or the local authority, as the case may be, may specify in that behalf.  
17. It is evident from the Memorandum and Articles of Association of UPNL, the UPNL was required to provide employment/self-employment to Ex-servicemen and their dependants and in case suitable Ex-servicemen/their dependants are not available employment can be provided to others to meet the requirements of Principal Employer.
18. The State Government in its own wisdom vide letter dated 09.06.2016 had directed that in future UPNL will sponsor ex-servicemen only and thereafter, vide letter dated 05.07.2016 UPNL has been allowed

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Rs. 8,400/-. The persons appointed in the corresponding posts are getting regular pay-scale. The dearness allowance is also not being paid to them.
23. The State must act like a Modal employer. Something which cannot be done directly cannot be permitted to be done indirectly. The agreement entered into between the UPNL and its employees is unconstitutional. Thus, violative of Articles 14 and 16 of the Constitution of India. The employees working through agency of UPNL, deployed by the State Government and local bodies are entitled to at least minimum of pay-scale, which is being paid to their counterparts on the principle of “Equal Pay for Equal Work.” The employees sponsored through UPNL are working without being regularized for decades together. It amounts to begaar.
24. The State Government while filing the affidavit has overlooked Section 2(i)(iv) and 2(z) of the Industrial Disputes Act, 1947.
25. In AIR 1964 SC 355, in the case of “M/s Basti Sugar Mills Ltd. vs. Ram Ujagar & ot

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n the sub-clause are clearly sufficient to achieve this purpose.
7. It is true, as pointed out by Mr Pathak, that the definition of the word “workmen” did not contain any words to show that the contract labour was included. That however does not affect the position. The words of the definition of workmen in Section 2(z) to mean “any person (including an apprentice) employed in any industry to do any skilled or unskilled, manual, supervisory, technical or clerical work for hire or reward, whether the terms of employment be express or implied” are by themselves sufficiently wide to bring in persons doing work in an industry whether the employment was by the management or by the contractor of the management. Unless however the definition of the word “employer” included the management of the industry even when the employment was by the contractor the workmen employed by the contractor could not get the benefit of the Act since a dispute between them and the management would not be an indu

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through UPNL is a sham. The Principal Employer is State Government.
27. In 1985 (3) SCC 545, in the case of “Olga Tellis vs. Bombay Municipal Corp.”, their Lordships of the Hon'ble Supreme Court have held as under:-
“40. Just as a mala fide act has no existence in the eye of law, even so, unreasonableness vitiates law and procedure alike. It is therefore essential that the procedure prescribed by law for depriving a person of his fundamental right, in this case the right to life, must conform to the norms of justice and fair play. Procedure, which is unjust or unfair in the circumstances of a case, attracts the vice of unreasonableness, thereby vitiating the law which prescribes that procedure and consequently, the action taken under it. Any action taken by a public authority which is invested with statutory powers has, therefore, to be tested by the application of two standards: the action must be within the scope of the authority conferred by law and secondly, it must be reasonabl

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not made them applicable qua persons sponsored by UPNL. In Uma Devi case, their Lordships of the Hon'ble Supreme Court have directed that the Courts cannot issue directions for framing of scheme but State Governments of their own could frame the scheme for regularization.
29. The action of the State Government of not regularizing the employees sponsored through agency of UPNL and to deny them minimum of pay-scale including dearness allowance is arbitrary and unreasonable.
30. The employees have a legitimate, statutory and fundament rights to be regularized. The workmen are being paid meager honorarium and out of the same, GST and Service Tax are also deducted. Every workman is entitled to living and fair wage to make both ends meet. The UPNL has not obtained the license as Contractor nor has registered under the Act qua most of the departments and local bodies.
31. Salary is the property within the meaning of Article 300-A of the Constitution of India. No GST or Service Tax can be d

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TAYAB ZAINULABDIN Versus ASSISTANT STATE TAX OFFICER, STATE GST DEPT, KOLLAM
GST
2018 (11) TMI 800 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 12-11-2018
WP(C). No. 36685 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The PETITIONER : SRI.N.MURALEEDHARAN NAIR
For The RESPONDENT : DR THUSHARA JAMES GP
JUDGMENT
The petitioner, a registered dealer under the Kerala Goods and Services Tax Act, faced with Exts.P5 and P6 notices under Sections 129(3) and 129(1) of th

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Commissioner of Goods and Service Tax Versus M/s Spice Digital Limited
Service Tax
2018 (11) TMI 761 – PUNJAB AND HARYANA HIGH COURT – TMI
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 12-11-2018
STA No. 2 of 2018 (O&M)
Service Tax
Mr Rajesh Bindal And Mr Manoj Bajaj, JJ.
For The Appellant : Mr. Rajesh Katoch, Advocate for Mr. Tajender Joshi, Advocate
For The Respondent : Mr. P. K. Sahu, Advocate And Mr. Manpreet Sawhney, Advocate
ORDER
Rajesh Bindal, J.
This is an appe

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M/s. Rane Brake Lining Ltd. Versus Commissioner of GST & Central Excise Chennai North
Central Excise
2018 (11) TMI 735 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 12-11-2018
Appeal No. E/42007/2018 – Final Order No. 42790/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial)
Ms. S. Sridevi and Shri Nitin, Advocates for the Appellant
Shri B. Balamurugan, AC (AR) for the Respondent
ORDER
The appeal is filed by the appellant aggrieved by the disallowance of input tax credit on security services.
2. Brief facts are that the appellants are engaged in the manufacture of asbestos brake linings and are availing the facility of CENVAT credit on inputs, input services etc. It was noticed that they had avail

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y. She submitted that the appellants have to remove as well as store the hazardous waste as per the Hazardous Waste Rules and also the guidelines issued by the Tamil Nadu Pollution Control Board. Therefore, it is required by them to engage the security at the area where the hazardous waste is stored and the disallowance of credit is unjustified and prayed that the same may be allowed.
4. The ld. AR Shri B. Balamurugan supported the findings in the impugned order. He submitted that the security services is in a place which is not within the premises of the factory and has no nexus with the manufacturing activity. That the disallowance of credit is legal and proper.
5. Heard both sides.
6. The ld. counsel has argued that as per the legal r

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Corrigendum – Notification No. 60/2018-Central Tax, dated the 30th October, 2018
F. No. CBEC/20/06/17/2018-GST Dated:- 12-11-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Corrigendum
New Delhi, the 12th November, 2018
G.S.R. (E).:- In the notification of the Government of India, in the Ministry of Finance, Department of Revenue, No. 60/2018-Central Tax, dated the 30th October, 2018, pub

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E-procurement transaction fee is considered a supply under GST but exempt due to a specific notification.
Case-Laws
GST
Liability of GST – e-procurement Transaction Fee collected on behalf of

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Supplies to Merchant, Navy, and Coast Guard Ships Deemed Exports, Qualify as Zero-Rated Under GST Rules.
Case-Laws
GST
Zero rated supplies under GST – The outward supplies made by the applica

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Small Business Can Choose to Continue or Cancel GSTIN if Turnover Below Rs. 20 Lakhs: Section 29 APGST Act 2017.
Case-Laws
GST
Migration from VAT to GST – Since the applicant reported that hi

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Advisory to UIN Entities claiming GST Refunds
GST
Dated:- 10-11-2018

The GST Act provides for allotting a Unique Identification Number (UIN) to Consulates, Embassies and other UN Organizations to enable such entities to claim refund of GST paid. One of the conditions for claiming this refund is to file Invoice Level Data in their FORM GSTR-11 on the common portal. There are common discrepancies which have been noticed by GST Authorities while processing refund applications.
FORM GSTR-11 under Rule 82 of the CGST Rules, 2017 mandates reporting “Place of Supply” for every invoice on which refund is applied for. Many UIN entities while filling invoice data have been reporting their place of supply as the State where they are reg

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No input tax credit for goods and services used in plant and machinery installation under CGST Act section 17(5).
Case-Laws
GST
Input tax credit – Goods which are used for installation (Found

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GST 5% Applies to Cut Eucalyptus and Subabul Wood for Paper Mill Pulp Manufacturing.
Case-Laws
GST
The supply of Eucalyptus / Subabul wood de-barked pulp wood in cut sizes, supplied to variou

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Animal Feed Supplement Classified Under HSN Code 23099090 Exempt from GST.
Case-Laws
GST
Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement”, HSN Code No: 23099090, i

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Extend the time limit for furnishing the declaration in FORM GST ITC-04.
GST-I/2018/3 Dated:- 9-11-2018 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
Bhupindra Road, Patiala, Punjab.
ORDER
The 9th November, 2018
No. GST-I/2018/3-State.-In pursuance of section 168 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) and sub-rule (3) of rule 45 of the Punjab Goods and Services Tax Rules, 2017 (hereina

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OTIS ELEVATOR COMPANY (INDIA) LTD. Versus THE STATE OF KERALA, THIRUVANANTHAPURAM, STATE TAX OFFICER (ENQUIRY) OFFICE OF DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM AND ASSISTANT COMMISSIONER (ASSMT.), THIRUVANANTHAPURAM
VAT and Sales Tax
2018 (11) TMI 718 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 9-11-2018
WP (C).No. 36426 of 2018
CST, VAT & Sales Tax
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADVS. SRI.JOSEPH MARKOSE (SR.), SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS, SRI.P.G.CHANDAPILLAI ABRAHAM AND SRI.V.ABRAHAM MARKOS
For The Respondent : GP DR. THUSHARA JAMES
JUDGMENT
The petitioner, dealing in elevators, enters into works contract with persons in State

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ded bank guarantee and got the goods released. Recently, the second respondent passed the Ext.P9 to P20 orders to adjust the security deposits the petitioner earlier furnished towards the penalty. Aggrieved, the petitioner has filed this writ petition.
4. The learned Senior Counsel has contended that the entire transaction falls beyond the mischief of the Kerala Value Added Tax Act. So, as it is an inter-state sale, the petitioner has already paid the sales tax as is evident from Ext.P4.
5. On the Exts.P9 to P20 orders under the KVAT Act, the learned Senior Counsel agrees that the petitioner has an alternative remedy. Yet he asserts that the second respondent lacks jurisdiction over the transaction and, therefore, those orders are nonest.

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mitted that before the petitioner could approach the revision authority, the respondent authorities will encash the Bank guarantee to the petitioner's prejudice. I reckon there is force in his contention.
Under these circumstances, without adverting to the merits, I dispose of the writ petition, holding that the petitioner is free to invoke Section 57, or any other statutory provision, to seek redressal against the Ext.P9 to P20 orders. But as the petitioner has bona fide approached this Court, and now its approaching the revision authority may take some time; it serves the interest of justice if the petitioner is provided breathing time. Therefore, the authorities will defer encashing the bank guarantee for two months.
Case laws,

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