Goods and Services Tax

Assam Goods and Services Tax (Amendment) Act, 2018
LGL.123/2017/120 Dated:- 20-10-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH
NOTIFICATION
The 20th October, 2018
Notification No. LGL.123/2017/120, – The following Act of the Assam Legislative Assembly which received the assent of the Governor on 10th October, 2018 is hereby published for general information.
ASSAM ACT NO. XXV OF 2018
(Received the assent of the Governor on 10th October, 2018)
THE ASSAM GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018
AN
ACT
further to amend the Assam Goods and Services Tax Act, 2017.
Preamble
Whereas it is expedient to amend the Assam Goods and Services Act, 2017 (Assam Act XXVIII of 2017), hereinafter referred to as the principal Act, in the manner hereinafter appearing;
It is hereby enacted in the Sixty-ninth Year of the Republic of India as follows: –
1. Short title and commence

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substituted;
(3) in clause (17), for sub-clause (h), the following sub-clause shall be substituted, namely:-
"(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and";
(4) clause (18), shall be omitted;
(5) in clause (35), for the word, brackets and letter "clause (c)", the word, brackets and letter "clause (b)" shall be substituted;
(6) in clause (69), in sub-clause (1), after the word and figures "article 371", the words, figures and letter "and article 371J" shall be inserted;
(7) in clause (102), the following new Explanation shall be inserted, namely:-
"Explanation.- For the removal of doubts, it is hereby clarified that the expression "services" includes facilitating or arranging transactions in securities;".
3. Amendment of section 7
In the principal Act, in section 7, with effect from the 1st day of July, 201

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quot;, the words, brackets, figures and letter "sub-sections (1), (1 A) and (2)" shall be substituted.
4. Amendment of section 9
In the principal Act, in section 9, for sub-section (4), the following sub-section shall be substituted, namely:-
"(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.".
5. Amendment of section 10
In the principal Act, in section 10,-
(1) in sub-section (1),-
(a) for the words "in lieu of the tax payable by him, an amount calculated at such rate", the words, brackets and

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t;(a) save as provided in sub-section (1), he is not engaged in the supply of services;".
6. Amendment of section 12
In the principal Act, in section 12, in sub-section (2), in clause (a), the words, brackets and figure "sub-section (1) of" shall be omitted.
7. Amendment of section 13
In the principal Act, in section 13, in sub-section (2), the words, brackets and figure "sub-section (2) of" occurring at both the places, shall be omitted.
8. Amendment of section 16
In principal Act, in section 16, in sub-section (2),-
(1) in clause (b), for the Explanation, the following Explanation shall be substituted, namely:-
"Explanation.- For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services,-
(i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during

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more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:-
(A) further supply of such motor vehicles; or
(B) transportation of passengers; or
(C) imparting training on driving such motor vehicles;
(aa) vessels and aircraft except when they are used,-
(i) for making the following taxable supplies, namely:-
(A) further supply of such vessels or aircraft; or
(B) transportation of passengers; or
(C) imparting training on navigating such vessels; or
(D) imparting training on flying such aircraft;
(ii) for transportation of goods;
(ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa):
Provided that the input tax credit in respect of such services shall be available,-
(i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purpo

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th and fitness centre; and
(iii) travel benefits extended to employees on vacation such as leave or home travel concession:
Provided that the input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer to provide the same to its employees under any law for the time being in force.".
10. Amendment of section 20
In the principal Act, in section 20, in the Explanation, in clause (c), for the words and figures "under entry 84,", the words, figures and letter "under entries 84 and 92A" shall be substituted.
11. Amendment of section 22
In the principal Act, in section 22,-
(1) in sub-section (1),-
(a) for the word "ten" the word "twenty" shall be substituted;
(b) for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new provisos shall be inserted, namely:-
"Provided that where such person makes tax

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is required to collect tax at source under section 52" shall be inserted.
13. Amendment of section 25
In the principal Act, in section 25,-
(1) in sub-section (1), in the proviso for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter before the Explanation, the following new proviso shall be inserted, namely:-
"Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (Central Act 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the State";
(2) in sub-section (2), for the proviso, the following new proviso shall be substituted, namely:-
"Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditi

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nd the registration for such period and in such manner as may be prescribed.".
15. Amendment of section 34
In the principal Act, in section 34,-
(1) in sub-section (1),-
(a) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be substituted;
(b) for the words "a credit note", the words "one or more credit notes for supplies made in a financial year" shall be substituted;
(2) in sub-section (3),-
(a) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be substituted;
(b) for the words "a debit note", the words "one or more debit notes for supplies made in a financial year" shall be substituted.
16. Amendment of section 35
In the principal Act, in section 35, in sub-section (5), for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new prov

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ded that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein.";
(2) in sub-section (7), for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely: –
"Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein.";
(3) in sub-section (9),-
(a) for the words "in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed", the words "in such

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by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed.
(4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty per cent, of the input tax credit available, on the basis of details furnished by the suppliers under the said sub-section.
(5) The amount of tax specified in the outward supplies for which the details have been furnished by the supplier under sub-section (3) shall be deemed to be the tax payable by him under the provisions of the Act.
(6) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been furnished under sub-section (3)

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ct, in section 49,-
(1) in sub-section (2), for the word and figures "section 41", the words, figures and letter "section 41 or section 43A" shall be substituted;
(2) in sub-section (5),-
(a) in clause (c) for the punctuation mark ";", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely:-
"Provided that the input tax credit on account of Stale tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;";
(b) in clause (d), for the punctuation mark ";", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely; –
"Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated lax only where the balance of the input tax credit

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s the case may be, towards payment of any such tax.".
22. Amendment of section 52
In the principal Act, in section 52, in sub-section (9), for the word and figures "section 37", the words and figures "section 37 or section 39" shall be substituted.
23. Amendment of section 54
In the principal Act, in section 54,-
(1) in sub-section (8), in clause (a), for the words "zero-rated supplies", the words "export" and "exports" shall respectively be substituted;
(2) in the Explanation, in clause (2),-
(a) in sub-clause (c), in item (i), after the words "foreign exchange", the words "or in Indian rupees wherever permitted by the Reserve Bank of India" shall be inserted;
(b) for sub-clause (e), the following sub-clause shall be substituted, namely:-
"(e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under

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crore rupees," shall be inserted.
27. Amendment of section 129
In the principal Act, in section 129, in sub-section (6), for the words "seven days" occurring at both the places, the words "fourteen days" shall be substituted.
28. Amendment of section 143
In the principal Act, in section 143, in sub-section (1), in clause (b), in sub-clause (ii), for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely:-
"Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.".
29. Amendment of Schedule I
In the principal Act, in Schedule I, in paragraph 4, for the words "taxable person", the word "person" shall be substituted.
30. Amendment of Schedule II
In the principal Act, Schedule II,

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In Re: M/s. Saraswathi Metal Works
GST
2018 (11) TMI 282 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (18) G. S. T. L. 834 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, KERALA – AAR
Dated:- 20-10-2018
AAR No. KER/25/2018
GST
SHRI. B.G. KRISHNAN IRS AND SHRI B.S. THYAGARAJABABU B.Sc., LLM, MEMBER
Authorized Representative: Mr. K. Sivarajan, Mr. Srihari, Mr. Shubham Mishra
Applicant is a manufacturer of Marine propellers, Rudder set, Stern tube set, Propellers shaft, MS shaft for couplings used in fishing or floating vessels. Applicant requested advance ruling on the following:
i) The tax rate of Marine propellers, Rudder set, Stern tube set, Propellers shaft, MS shaft for couplings.
ii) The parts of fishing (fl

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els would come under entry 252 of 1st schedule and taxable @5% GST. However there is no clarity on the tax rate applicable to the parts shipping vessels as the raw materials attract 18% tax.
As per HSN 8902, fishing vessels, factory ships and other vessels for processing or preserving fishery products are taxable @5% GST. As per serial No.252 of 1st schedule, parts of goods of heading 8902 are also taxable @5% GST. As there is specific inclusion of parts of goods covered under HSN 8902, under 15t Schedule, the general tax rate applicable to machinery parts vide HSN 8487 has no applicability, if the vessels are used for fishing purpose.
The replacement of parts during warranty period is a free supply. Warranty is a written guarantee, issue

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ts or parts, input tax paid is eligible to avail as input tax credit subject to a condition that such goods or services or both are used or intended to be used in the course or furtherance of his business.
As per Section 54 (3) of the GST Law, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies, un-utilized input tax credit at the end of any tax period can be claimed as refund except input tax paid under IGST.
In view of the observations stated above, the following rulings are issued:
i) The tax rate of Marine propellers, Rudder set, Stern tube set, Propellers shaft, MS shaft for couplings used as part of fishing vessels, factory ships and other vessels for processing

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In Re: M/s. KIMS Health Care Management Ltd.
GST
2018 (11) TMI 281 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (18) G. S. T. L. 831 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, KERALA – AAR
Dated:- 20-10-2018
AAR No. KER/17/2018
GST
SHRI. B.G. KRISHNAN IRS AND SHRI B.S. THYAGARAJABABU B.Sc., LLM, MEMBER
Authorized Representative: Mr. K. Sivaranjan, Mr. Srihari, Mr. Shubham Mishra of Price Waterhouse & Co. LLP.
The applicant is a multi-specialty tertiary care hospital providing health care services. They have categorized the patients as Out-Patients and In-Patients for the administrative convenience. The out-patients are those Who visit the hospital for routine check-ups or clinical visits. The in-patients are those who are admitted in to the hospital for the required treatment. The in-patients are provided with stay facilities, medicines, consumables, implants, dietary food and other surgeries/ procedures required for the treatment.
There is a Central Pha

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lants, not only the health care service but also the life will also be at stake. Being a composite supply the principal supply is predominant and the room rent and dietary food provided to in-patients are ancillary supply. The applicant sought for an advance ruling on the following:
Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as “Composite Supply” and eligible for exemption under the category 'health care services'?.
The authorized representative of the applicant was heard. It is stated that, the medicines, consumables and implants used in the course of providing diagnosis or treatment to the in-patients would be part of composite supply of health care services vide classification 9993. The medicines and surgical items supplied to the patients under medical prescription of doctors is incidental to the health services rendered in the hospital entitled to exemption be

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mitted to a hospital when they are extremely ill or have severe physical trauma. As far as an inpatient is concerned, hospital is expected to provide lodging, care, medicine and food as part of treatment under supervision till discharge from the hospital. The nature of the various services in a bundle of services will help in determining whether the services are bundled in the ordinary course of business. If the nature of services is such that one of the services is the main service and other services combined with such service are In the nature of incidental or ancillary services which help in better utility of main service then the various elements of the service are said to be naturally bundled in the ordinary course of business. Hence the medicines, implants, room provided on rent, dietary food advised by nutritionists etc used in the course of providing health care services to the patients admitted for diagnosis or treatment in the hospital or clinical establishment is undoubtedly

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reas an outpatient is concerned, hospital gives only prescription, which is an advisory in nature. The patient has absolute freedom to follow the prescription or not. Similarly there is freedom to procure the medicines or allied items prescribed, either from the pharmacy run by the hospital or from any other medicine dispensing outlets. Hospital reserves no control over his continuous treatment. As far as an outpatient is concerned there is no difference for procuring medicine either from the dispensing outlet within the hospital or from outside the hospital. In both places medicines dispensed based on prescription. Hence there is no privilege for the hospitals that are dispensing medicine to outpatients. Therefore pharmacy run by hospital dispensing medicine to outpatient or bye standers or others can be treated as individual supply of medicine and not covered under the ambit of health care services. Hence such supply of medicine and allied goods are taxable.
Government of India vice

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In Re: M/s. The Cochin Plantations Ltd.
GST
2018 (11) TMI 280 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (18) G. S. T. L. 836 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, KERALA – AAR
Dated:- 20-10-2018
AAR No. KER/11/2018
GST
SHRI. B.G. KRISHNAN IRS AND SHRI B.S. THYAGARAJABABU B.Sc., LLM, MEMBER
Authorized Representative: Mr. Arun Kumar, Liaison Officer,
Applicant is holding 192.88 hectares of vacant land on perpetual lease from erstwhile Cochin State, now the Kerala Government. The applicant cultivated coffee plantation in the land. Applicant is paying quit rent or lease rent to Government through Forest Department. Forest Department is demanding 18% GST. It is alleged that as per HSN 9973 the lease rent p

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der GST is 'supply' of goods or services or both. So a transaction to become taxable it must covers within the meaning & scope of 'supply' , As per Sec 7 of the GST Laws the expression 'supply' includes all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business. Therefore the term 'lease' is covered within the meaning and scope of “supply”.
Sale of land doesn't attract GST as the State imposed stamp duty and registration fee on such transaction. But the grant of lease constituted 'supply' for a 'consideration' and thereby the lease transactions covered under the category of 'Supply

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In Re: Prodair Air Products India (P.) Ltd.,
GST
2018 (11) TMI 59 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (18) G. S. T. L. 817 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, KERALA – AAR
Dated:- 20-10-2018
AAR No. KER/22/2018
GST
B.G. KRISHNAN AND B.S. THYAGARAJABABU, MEMBER
Authorized Representative: Adv. Nitin Vijaiveergia and Paresh Sancheti for the Applicant.
The applicant is a manufacturer of industrial gases such as Hydrogen, Nitrogen, Oxygen etc. The applicant set up an industrial gases plant adjacent to Bharath Petroleum Corporation Ltd, who is the sole customer. The plant is owned and operated by the applicant on the land owned by BPCL on lease rent basis. The applicant manufactures Industrial Gases using various inputs such as natural gas, de-mineralized water, raw water etc supplied by the customer BPCL. Certain quantum of natural gas provided by the customer is supplied to the gas turbines for generation of electricity which is used to power

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b work, what would be the tax rate for supply of job work services?
iii) In case the proposed activity is considered as job work, what is the value on which the applicant would be liable to pay GST?
The authorized representative of the applicant was heard. It is stated that the customer BPCL would commence the movement of natural gases and other inputs through pipeline on the basis of job work delivery challan under Rule 55(b) of GST Rules to the applicant's plant on free of cost basis. On receipt of the said inputs, the applicant would be converting these inputs to industrial gases such as Hydrogen, Nitrogen, Oxygen etc. The industrial gases would be sent back to BPCL plant on the basis of the Job work delivery challan under Rule 55(b) of GST Rules. Applicant would be issuing monthly tax invoice charging the conversion charges for processing / conversion of inputs to industrial gases along with applicable GST.
The applicant would be recovering the job work charges for processing

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establish a transaction as job work is the treatment or process undertaken on the goods belonging to another. Section 143 of GST Law explain the procedure to be followed in the case of job work transaction. A registered taxable person may, under intimation, send any inputs without payment of tax to a job worker for job-work and bring back inputs after completion of job work or otherwise, within one year of their being sent out, to any of the place of business without payment of tax. The word input defines as any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business.
The applicant being a job worker satisfy the necessary ingredients to carry out job work activity. The treatment or process undertaken by the applicant on the goods belong to the principal ie, BPCL. The goods on which treatment or process apply are the inputs of the principal. The principal transfer the inputs meant for job work on free of cost under intimation t

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ture, and just because activities undertaken result in a new commodity, it cannot be said that there was no job work involved. In the case of JSW Energy Ltd, Maharashtra Appellate Authority for Advance Ruling observed that job work may include 'manufacture' or bringing into existence a new distinct product. Hence the definition of job work under the GST Act is much wider compared to the pre-GST regime.
Therefore any activity whether amounting to manufacture or not, could qualify as job work activity, subject to the condition that the inputs owned by the principal and the job worker carried treatment or process on the inputs/goods. The value on which GST would be payable by the applicant for rendering of job work services shall be the transaction value ie, price actually paid or payable as per the commercial arrangement between the applicant and principal. No other cost shall be required to be considered for the valuation of the job work activity unless the same is specifically include

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ed with the principal. These inputs and out puts are used in the course or furtherance of business of manufacture of petroleum products. Under GST regime 'inputs' have wider meaning, as such the goods sent by the principal such as natural gas, de-mineralized water raw water etc should fall under the definition of inputs as the same being indirectly used for ultimate manufacturing of petroleum products. Further, the industrial gas received by the principal shall also fall under the definition of inputs as the same are being used for manufacturing of final petroleum products. Therefore the scope of the term 'in the course or furtherance of business' under GST Law is wide enough to include all those goods which are used directly or indirectly for the conduct of business.
These inputs subject to particular process by the job worker and converted in to industrial gas and returned to the principal. It is settled position of law that job work is an activity which may or may not tantamount to

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In Re: M/s. Bharat Petroleum Corporation Limited
GST
2018 (10) TMI 1516 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (19) G. S. T. L. 119 (A. A. R. – GST), [2019] 67 G S.T.R. 136 (AAR)
AUTHORITY FOR ADVANCE RULINGS, KERALA – AAR
Dated:- 20-10-2018
AAR No. KER/21/2018
GST
SHRI B.G. KRISHNAN IRS AND B.S. THYAGARAJABABU MEMBER
Authorized Representative: Adv. Abhishek A Rastogi.
The applicant is d Public sector undertaking operating oil refinery and producers of several petroleum products. For carrying out the refining activity of petroleum products. the applicant requires industrial Gases such as Hydrogen, Nitrogen and Steam. he industrial Gases ate obtained from inputs such us 'Re-gasified Liquefied Natural (Gas (RLNG). De-mineralized water (DM Water), Hydrogen Rich oft Gas and raw water'. The applicant allowed M/s. Prodair Air Products Pvt. Ltd. to put up a facility for processing of industrial gases on Build Own Operate basis. The applicant transport the input

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Products Pvt Ltd on free of cost basis. Hence all inputs will continue to be the property of the applicant. Re-gasified Liquefied Natural Gas (RLNG) is the major input which is coming outside the ambit of the GST. Being a job work M/s. Prodair Air Products Pvt Ltd will process the inputs received from the applicant and convert them into industrial gases. They use some minor, ancillary goods to complete the processing. The applicant will have ownership over the industrial gases. As the inputs as well as outputs are transported through pipeline, there is no requirement of e-Way Bill. M/s. Prodair Air Products Pvt Ltd will collect job work or processing charge along with applicable GST @ 18% vide HSN 9988, manufacturing services on physical inputs owned by others. The processing charge realized by the job worker is significantly lower than the market value of industrial gases. The applicant will use the entire quantity of industrial gases tor producing their output of petroleum products.

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G), De-mineralized water (DM Water), Hydrogen Rich off Gas and raw water' to M/s. Prodair Air Products for treatment or process. M/s. Prodair Air Products who is treating or processing the goods belonging to the applicant is called 'job worker' and the person to whom the goods belongs, i.e., applicant is called 'principal'.
These inputs subject to particular process by the Job worker converted in to Industrial gas and returned to the principal. It is settled position of law job work is activity which may or may not tantamount to manufacture. A job worker may undertake manufacturing of goods on account of others from the inputs supplied to him free of cost, and realize job work charges on return of the goods so manufacture or processed. In such a scenario the job worker alone has the liability to pay tax on the job work charges realized.
Job work is defined under Section 2(68) as any treatment. or process undertaken by a person on goods belonging to another registered taxable person.

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Commission recd. by air travel agent from international hotel
Query (Issue) Started By: – shabnoor kazi Dated:- 19-10-2018 Last Reply Date:- 22-10-2018 Goods and Services Tax – GST
Got 4 Replies
GST
I have a query regarding gst on commission recd by travel agent from international hotel not because of travel agent book hotel on behalf of customers but because of just hotel ask agent to suggest name of hotel to passenger and if customer book hotel on their own, travel agent receive commission. Here neither travel agent book hotel nor receive payment from customer and also not issue invoice to customer. here hotel received payment from customer and hotel raised invoice directly to the customer. travel agent just invoice for commi

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The Puducherry Goods and Services Tax (Twelfth Amendment) Rules, 2018.
G.O. Ms. No. 53 Dated:- 19-10-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 53, Puducherry, dated 19th October 2018)
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Puducherry Goods and Services Tax (Twelfth Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect from

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tober, 2017, published in the Gazette of India, Extraordinary Part-II, section 3, sub-section (i), vide number G.S.R. 1321(E), dated the 23rd October, 2017; or
(b) availed the benefit of Government of India, Ministry of Finance, Notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary Part-II, Section 3, sub- sect ion (i), vide number G.S.R. 1272(E) , dated the 13th October, 2017 or Notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary Part-II, Section 3, sub-section (i) vide number G.S.R. 1299(E), dated the 13th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications

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st Export Promotion Capital Goods Scheme or Notification issued vide G.O. Ms. No. 40/2017-Puducherry GST (Rate), dated the 25th October, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 172, dated the 25th October, 2017 or Government of India, Ministry of Finance, Notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary Part-II, Section 3, sub-section (i), vide number G.S.R. 1321 (E), dated the 23rd October, 2017 has been availed; or
(b) availed the benefit under Government of India, Ministry of Finance, Notification No.78/20l7-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary Part-II, Section 3, sub-section (

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The Puducherry Goods and Services Tax (Eleventh Amendment) Rules, 2018.
G.O. Ms. No. 52 Dated:- 19-10-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 52, Puducherry, dated 19th October 2018)
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Puducherry Goods and Services Tax (Eleventh Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect fro

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25th October, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 172, dated the 25th October, 2017 or Government of India, Ministry of Finance, Notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary Part-II, Section 3, sub-section (i) vide number G.S.R. 1321 (E), dated the 23rd October, 2017 or Notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary Part-II, Section 3, sub-section (i) vide number G.S.R. 1272(E), dated the 13th October, 2017 or Notification No.79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary Part-II, section 3, sub-section (i) vid

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Indusind Media Communications Ltd. And Anr. Versus Union Of India through (a) The Joint Secretary, Department of Revenue, Ministry of Finance And Ors.
GST
2018 (10) TMI 1617 – BOMBAY HIGH COURT – 2018 (19) G. S. T. L. 416 (Bom.) , [2019] 61 G S.T.R. 403 (Bom)
BOMBAY HIGH COURT – HC
Dated:- 19-10-2018
Writ Petition No. 2229 of 2018
GST
M.S. Sanklecha And Riyaz I. Chagla, JJ.
For the Petitioners : Mr. Vikram Nankani, Senior Counsel with Mr Prithviraj Chaudhary, i/b Mr. Sharon Patol
For the Respondents : Mr. Amol Joshi a/w Mr. Pradeep S. Jetly
ORDER :
1. Heard. Rule.
2. On 10th August 2017, Petitioner No. 2 transferred a part of its business i.e. Headend In The Sky (HITS) to Petitioner No. 1. However, as on 1st July 2017 there was Input Credit available to the Petitioner No. 2 from the earlier CENVAT Regime. Thus, the Petitioner No. 2 sought to carry forward its available Input Credit to the GST regime by filing TRANS­1. In its revised TRANS­1 the Petiti

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oner No. 2. However, this flow of Input Credit to Petitioner No. 1 from Petitioner No. 2 is not taking place as the Revised TRANS­1 to the extent it shows distribution is not being reflected. This admittedly in view of the technical difficulties as recorded in the Minutes of the second Meeting of Grievance Redressal Committee held on 21st August 2018, where the system is not accepting a downward revision of Input Credit available. As a consequence of the distribution as sought by the Petitioner No. 2 to the various locations/branches in its revised TRANS­1 not being reflected on the website, the Input Credit cannot be reflected in the GST ledgerat the branches/locations. Therefore, the branches/locations are not able to utilise the Input Credit by filing the GSTR­3B. Further it is pointed out that in terms of Section 16(4) of the Act, the last date for taking the input tax credit for the financial year period ending March 2018 would be the 20th October 2018. In case the sam

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18 (at the instance of the Petitioner). On 17th October2017,itwasadjournedattherequestofthe Respondents in particular to respond to the case made out by the Petitioners. Today, whenthe Petition reached, the Respondents place reliance upon the earlier Additional Affidavit dated 21st September 2018. It does not deal with the above contention urged by the Petitioners. In fact, on facts and/or in law at this stage, the Respondents do not dispute that the Petitioners are entitled to distribute the credit in terms of Section 140(8) of the Act nor dispute that it is entitled to and/or covered by the Assessees' who can file form GSTR­3B, nor that the provisions of Section 16(4) of the Act apply, nor dispute that the last date for filing the GSTR­3B is 20th October 2018 and not doing so would result in the lapse of the credit.
6. In fact the Petitioners location at Delhi had filed a Writ Petition in the Delhi High Court bearing Writ Petition No. C­8691 of 2008 (Indusind Media C

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o the final outcome of the Petition.
7. In view of the above, the undisputed position before us is that the Petitioners are entitled to distribute the Input Credit available with it as on 1st July 2017 amongst its branches/locations. This distribution has not been possible on account of technical problems of the Respondents. Further the availment of input tax credit available on 1st July 2017 has to be done on or before 20th October 2018 in view of Section 16(4) of the Act. Thus, it is likely that the Petitioners may be deprived of the facility of the input tax credit available with it on 1st July 2017, if the same is not taken before 20th October 2018. It is to be noted that the Respondents have extended the time to file TRANS­1 and TRANS­2, but no such extension has been granted to extend the time to file GSTR­3B. Thus, in the above facts, pending the final disposal of the Petition (when these issues will be considered in greater depth), as the system is not accepting it

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Last date to avail Input Tax Credit in respect of invoices or Debit Notes relating to such invoices pertaining to period from July, 2017 to March, 2018.
GST
Dated:- 18-10-2018

Ministry of Finance
Posted On: 18 OCT 2018 5:51PM by PIB Delhi
There appears to be misgiving about the last date for taking Input Tax Credit (ITC) in relation to invoices or debit notes relating to such invoices pertaining to period from July, 2017 to March, 2018. Such uncertainty seems to stem from the Government's decision to extend the last date for furnishing of details of outward supplies in FORM GSTR-1 from time to time.
According to Section 16 (4) of the CGST Act, 2017, a registered person shall not be entitled to take ITC in respect of any inv

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outward details in FORM GSTR-1 by the corresponding supplier(s) and the facility to view the same in FORM GSTR-2A by the recipient is in the nature of taxpayer facilitation and does not impact the ability of the taxpayer to avail ITC on self-assessment basis in consonance with the provisions of Section 16 of the Act. The apprehension that ITC can be availed only on the basis of reconciliation between FORM GSTR-2A and FORM GSTR-3B conducted before the due date for filing of return in FORM GSTR-3B for the month of September, 2018 is unfounded as the same exercise can be done thereafter also.
It may, however, be noted that the Government has extended the last date for furnishing of return in FORM GSTR-3B for the month of September, 2018 for c

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E- way bill/ Invoice/ challan
Query (Issue) Started By: – Bhanwarlal Sharma Dated:- 18-10-2018 Last Reply Date:- 20-10-2018 Goods and Services Tax – GST
Got 2 Replies
GST
who should issue E-way bill when the supply from job work place to customer ??
Either principal or registered Job worker will generate E-way bill for supply??
Reply By Ganeshan Kalyani:
The Reply:
Here, job worker can generate e-way bill as the goods are moving from his place and with a condition that job worker

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CAG's Power to Audit Private Agencies u/r 5A Post-GST Transition Questioned in Service Tax Case.
Case-Laws
Service Tax
Service Tax audit of a private agency by CAG after migration to GST – We

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Petitioners Allowed to Manually File GSTR-3 by Oct 20, 2018, for Input Tax Credit Pending Final Ruling.
Case-Laws
GST
Input tax credit – As the deadline for completing this form and availing

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GST returns FY 17-18- omissions
Query (Issue) Started By: – mathur ramachandran Dated:- 18-10-2018 Last Reply Date:- 20-10-2018 Goods and Services Tax – GST
Got 4 Replies
GST
My client has raised supply invoices in the previous FY 17-18 – but his part-time accountant omitted to enter the values/particulars in GSTR 3B / 1 – But they have paid the tax due in relation thereto in May 18 in the next FY 18-19. Now one of the buyers is refusing to pay the GST amount since the purchase (my client's sale) is not reflected in his GSTR 2A.
Now please advise as to how my client can rectify his returns for the FY 17-18 now for including the omitted turnover. Is my understanding that there is no provision in GST for revision of returns?

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In Re: Madhya Pradesh Madhya Kshetra Vidyut Vitaran Company Limited
GST
2019 (1) TMI 359 – AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – 2019 (20) G. S. T. L. 788 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – AAR
Dated:- 18-10-2018
Case No. 19/2018 Order No. 16/2018
GST
RAJIV AGRAWAL AND MANOJ KUMAR CHOUBEY (MEMBER)
Present on behalf of applicant: Shree Rohit John, Accounts Officer
PROCEEDINGS
(Under section 98 of Central Goods and Services Tax Act, 2017 and the Madhya Pradesh Goods and Services Tax Act, 2017)
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/s. Madhya Pradesh Madhya Kshetra Vidyut Vitaran Company Limited (hereinafter also referred to as applicant), registered under the Goods & Services Tax.
2. The provisions of the CGST Act and MPGST Act are identical, except for certain

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t.
4. QUESTION RAISED BEFORE THE AUTHORITY –
The applicant wishes to know whether clause(vi)(a) of Sr. No. 3 of table of Notification No. 11/2017-Central Tax(Rate) dated the 2e June, 2017 is applicable on the works contract services received by it. and determination of liability to pay Tax.
5. DEPARTMENT'S VIEW POINT- The concerned officer submitted that the nature of works contract undertaken by the applicant doesn't come under the category for which the notified rate of tax is 12% (6% CGST and 6% SGST) but it will attract 18% (9% CGST and 9% SGST).
6. RECORD OF PERSONAL HEARING-Shree Rohit John, Accounts Officer Appeared for personal hearing on 11.09.18 and they reiterated the submission already made in the application and attached additional submission which goes as follow –
6.1.1. The Company Madhya Pradesh Madhya Kshetra Company Ltd. is wholly owned subsidiary of M.P. Power Management Co. Ltd.
6.2 The holding Company M.P. Power Management Co. Ltd. is wholly owned by

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Central Tax (Rate), Dated – 13/10/2017.
4) Notification No. 46/2017 – Central Tax (Rate), Dated – 14/11/2017.
5) Notification No. – 01/2018 – Central Tax (Rate), Dated – 25/01/2018.
6.6 Vide notification no. 24/2017 – Central Tax (Rate), Dated – 21/09/2017, Government of India by inserting entry no. (vi) notified concessional GST rate of 6% for the construction services provided to Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –
a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or
c) a residential complex predominantly meant for self-use or the use of their employees

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, it is submitted that the provisions referred above issued under the Notification No. 24/2017-Central Tax (Rate), Dated – 21/09/2017 and Notification No. 31/2017-Central Tax (Rate), Dated -13/10/2017 is applicable on the Company.
7. DISCUSSIONS AND FINDINGS:
7.1. First of all we must look in the contention that the Applicant is a government entity or not. As per Notification No. 31/2017 – Central Tax (Rate), Dated – 13/10/2017 issued under CGST Act, 2017 and corresponding notification under MPGST Act, 2017.
Government Entity is defined as under –
“Government Entity” means an authority or a board or any other body including a society, trust, corporation,
i) set up by an Act of Parliament or State Legislature; or
ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.”
7.2. The Company Madhya Pradesh Madhya Kshetr

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nder the definition of Government Entity.
7.6. Now it is important to discuss the nature of work undertaken by the applicant.
The Applicant is entrusted for various ambitious projects of Central and State Government relating to strengthening of power distribution network and Rural Electrification for public welfare such as Deendayal Upadhyay Gram Jyoti Yojna for Rural Electrification (DDUGJY), Integrated Power Development Scheme (IPDS), Saubhagya Yojna, ADB funded project, Scheme for Strengthening of Transmission and Distribution systems (SSTD) projects, feeder separation project (FSP) etc., the work has been carried out with the help of Contractor and work include both supply of material and erection of the same.
7.7. The projects are undertaken for construction of electricity distribution lines, sub-stations and other infrastructure which are meant predominately for sell of electricity in urban and/or rural area.
7.8. As per the Memorandum of Association of the Company, Main obje

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on under is not available to the applicant on works pertaining to construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration, which are carried out in respect of projects under DDUGY, IPDS, ADB, SSTD, Saubhagya Yojna, FSP and all other schemes of governments as the same is undertaken for the business purpose.
Further, as per Section 2 of CGST Act '2017 and MPGST Act, 2017 defines “works contract” as a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract;
The composite supply of works contract as defined at Section 2 of CGST Act '2017 and MPGST Act, 2017 is treated as supply of service in terms of serial no.6, Schedule Il of CGST Ac

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In Re: M/s. Shreeji Infrastructure India (P.) Ltd.,
GST
2018 (11) TMI 58 – AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – 2018 (19) G. S. T. L. 128 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – AAR
Dated:- 18-10-2018
Case Number 18/2018 and Orders No. 15/2018, No. 12/2018/AAR/R-28/39
GST
RAJIV AGRAWAL AND MANOJ KUMAR CHOUBEY, MEMBER
Present for the Behalf of Applicant: Anil Kumar Gupta
PROCEEDING
1. BRIEF FACTS OF THE CASE:
1.1 M/s. Shreeji Infrastructure Private Limited (herein after referred to as the 'applicant company'), having its registered office at 1180, University Road, South Civil Lines, Jabalpur, (MP) and CIN U45203CT1999PTC020826.
1.2 That, the applicant company is engaged in carrying out the works contract in relation to construction of road, bridges, buildings, civil structures of government, semi-government and private undertakings, secured through tenders in the case of government undertakings, and through personal n

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, rain water harvesting system, complete electrification system, etc. The contractor shall carry out all other miscellaneous work that will be necessary for completing this package on turnkey basis.
1.4. That, during the course of carrying out the construction work, the applicant company raised Running Bills (RA bills) for the portion of work completed at a point of time. To MPPGCL by charging CGST and SGST at the rate of 9% each, in view of Notification no. 11/2017Central Tax (rate) dated 28.06.2017 Chapter 99 Section 5 Heading 9954- entry 3(ii)
S.No.
Chapter, Section or Heading
Description of Service
Rate (per cent.)
Condition
1
Chapter 99
All Services
 
–
2
Section 5
Construction Services
 
–
3
Heading 9954 (Construction services)
(ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017.
9
–
1.5. Whereas, on the other hand, the service recipient, MPPGCL is of the opinion that in the work

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maintenance, renovation or alteration of-
(a) ………….
(b) ………….
(c) a residential complex predominantly meant for self use or the use of their employees or other persons specified in paragraph III of the CGST Act, 2017,
6
Provided that where the services are supplied to a government entity, they should have been procured by the said entity in relation to a work entrusted to it by the CG, SG or the Union Territory or local authority, as the case may be.
1.6 That, by arguing that the work contract carried out by the applicant company is covered under entry 3(vi)(c) of the notification (supra), MPPGCL released the GST payment only to the extent of 12 (6+6)% as against 18 (9+9)% as claimed by the applicant company in their bills.
1.7 In order to claim itself as a 'government entity', MPPGCL submitted its nature of constitution as under:
a. That, MPPGCL is a wholly owned company of MP Government engaged in generation of electricity in the state of Madhya Prade

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ification (Extraordinary) No. 226 notified order no. 3679/ FRS/ 18/13/2002 Dtd. 31-05-2005 to give effect to the reorganization of the Madhya Pradesh State Electricity Board. The Para2(a) of the said order is reproduced below :
k. “With effect from 01.06.2005 (the effective date) the function of Generation of electricity as specified in schedule A to the Transfer Scheme Rules, 2003, shall be conducted and shall be carried on by Madhya Pradesh Power Generating Company Limited as its own business and not as an agent of or on behalf of the Madhya Pradesh State Electricity Board”
l. The opening balance sheet of Madhya Pradesh Power Generating Company Limited as on 31.05.2005 has also been notified
m. Accordingly, the Company has started functioning independently, from 01-06-2005
n. The Corporate Identity Number(CIN) of MPPGCL is U40109MP2001SGC014882
1.8. That, as per explanation to the said Notification no. 11/2017Central Tax (rate) dated 28.06.2017, the term government entity is exp

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cribes that, the concessional rate of 12 (6+6)% is applicable on fulfillment of the following:
“where the services are supplied to a government entity, they should have been procured by the said entity in relation to a work entrusted to it by the CG, SG or the Union Territory or local authority, as the case may be.”
MPPGCL stated that construction of 599 residential quarters for its staff is the work procured by it from the MP state government, whose work contract for construction was then allotted to the applicant company.
1.11. On the ground as stated supra in para 7, 8 & 9, MPPGCL construed that:
That, MPPGCL is a “government entity”,
And the service supplied to it is a service procured by it from the state government. Therefore, it is squarely covered under entry 3(vi)(c) Chapter 99, heading 9954 of the Notification no. 11/2017 dated 28.06.2017 amended from time to time and the applicable rate of GST for such supply made to it is 12% (6+6), and applicant company is not correct

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of the CGST Act, 2017,
Provided that where the services are supplied to a government entity, they should have been procured by the said entity in relation to a work entrusted to it by the CG, SG or the Union Territory or local authority, as the case may be.”
1.13 That, in view of the above facts and circumstances, even if we consider MPPGCL to be a “Government Entity”, then also the moot question remains as to whether the construction work of 599 residential quarters as allotted to the applicant company by MPPGCL is the service which has been procured by MPPGCL entity in relation to a work entrusted to it by the MP state government.
1.14 The applicant company is of the view that, construction of 599 residential quarters is not a work which has been entrusted by the MP state government to MPPGCL. MPPGCL has carried out the construction activity to facilitate its staff and it is a part of furtherance of its business of generation of electricity.
1.15 In view of the applicant company,

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;Government Entity'?;
2.  If yes, whether the work contract service of construction of 599 residential quarters allotted to the Applicant company under the tender, will be charged under the GST rate of 12% (6+6) [as per entry 3(vi)(c)] or 18% (9+9) [under entry 3(ii)];
3.  Or otherwise if the works contract service is not covered under entry 3(vi)(c), in the facts and circumstances of the Applicant company, then what is the applicable rate of GST?
3. DEAPRTMENT'S VIEW POINT:
The CGST & Central Excise Commisionerate, Jabalpur has furnished its opinion vide letter C.No.GST/Party/lsssues/HQRS-JBP/2017-18 dtd. 05.09.2018 of the Joint Commissioner, CGST & Central Excise, Jabalpur. It has been opined that MPPGCL fulfils the conditions laid down in the definition of 'Government Entity' as defined in terms of Notification No.31/20107-Central Tax (Rate) dtd.13.10.2017, and accordingly it would be a 'Government Entity' for the purpose of CGST Act 2017. Howev

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submissions already made in the application. He urged for an early ruling in the matter.
5. DISCUSSIONS AND FINDINGS:
5.1 We have carefully considered the submissions made by the applicant in the application, the pleadings on behalf of the Applicant made during the course of personal hearing. At the outset, we find that the issue raised in the Application is squarely covered under Section 97(2)(b) of the CGST Act 2017 and MPGST Act 2017 being a matter related to applicability of exemption notification, and the applicant have complied with the all the requirements for filing this application as laid down under the law. We therefore admit the application for consideration on merits.
5.2. The moot questions to be answered in present application are as under:
i.  Whether M/s. Madhya Pradesh Power Generation Company Limited (MPPGCL) is a Government Entity for the purpose of GST law?
ii.  Whether the works contract service of construction of residential quarters provided by t

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t of Madhya Pradesh has a 100% shareholding in the company. The State Government is also exercising full control over the activities of the said company. Needless to say that in the given circumstances M/s MPPGCL qualifies to be called and termed as a 'Government Entity' for the purpose of GST law, as it fulfils the necessary and sufficient conditions laid down under notification supra.
5.5. Now, the said Government Entity i.e. MPPGCL has been entrusted with the work of power generation in the State of Madhya Pradesh. Though we do not have details of work entrusted by the State Government to MPPGCL, on the basis of facts brought on record through the present application, we safely conclude that the essential and sole work entrusted to MPPGCL by the Government of Madhya Pradesh is of electricity (power) generation. M/s.MPPGCL has awarded a works contract for construction of 599 residential quarters at Shri Singaji Thermal Power Project Stage-ll, Near Village Dongalia Distt Khan

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is matter by the Joint Commissioner, CGST & Central Excise, Jabalpur, as discussed in foregoing paras, and we express our agreement with the same. The activity in question definitely does not have any relation to the principal work of power generation entrusted by the state government to MPPGCL, and therefore the works contract service of construction of residential quarters would attract GST @18% (9% CGST + 9% SGST) in terms of Notification No.11/2017-CT Rate dtd.28.06.2017 and corresponding notification under MPGST Act 2017.
5.7. Thus in view of the discussions foregoing, we conclude that the impugned activity of the applicant would attract GST @18% (9% CGST + 9% SGST) classifiable under SAC 9954 read with Notification No.11/2017-Central Tax (Rate) and corresponding notification under MPGST Act 2017.
RULING
6. The Advance Ruling on question posed before the authority is answered as under:
i.  M/s. Madhya Pradesh Power Generation Company Limited is a Government Entity as defi

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M/s UPS Jetair Express Private Limited Versus Commissioner of CGST, Mumbai East
Service Tax
2018 (10) TMI 1554 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 18-10-2018
APPEAL NO. ST/87977/2018 – A/87664/2018
Service Tax
SHRI AJAY SHARMA, MEMBER (JUDICIAL)
Ms. Lata Bafna, Tax Manager, UPS for Appellant
Shri Sudhir B. Mane, Assistant Commissioner (AR) for Respondent
ORDER
Per: Ajay Sharma
The present appeal is arising from the impugned order dated 10.04.2018 passed by the Principal Additional Director General, DGPM, WRU, Mumbai in Order-in-Appeal No. MUM-DGPM-WRU/ APP-94/2017-18. In the present case CENVAT credit of Rs. 81,854/- has been denied to the Appellant on the ground that the service tax registration n

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allowed and recovered from them under Rule 14 of the CENVAT Credit Rules, 2004 read with the proviso to Section 73(1) of Finance Act, 1994.
(ii) Interest should not be demanded & recovered from them under Rule 14 of CENVAT Credit Rules, 2004 read with Section 75 of Finance Act, 1994;
(iii) Penalty should not be imposed upon them for failure to pay Service Tax under Rule 14 of the CENVAT Credit Rules, 2004 and Section 76 of the Act.
(iv) The penalty should not be imposed upon them under Rule 15(3) of the CENVAT Credit Rules, 2004 read with the provisions of Section 78 of Finance Act, 1994.”
2. The Adjudicating Authority vide Order-in-Original dated 30.12.2015 confirmed the demand of Service Tax along with interest and penalty under S

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s allowed to the vendor on 29.04.2005 i.e. much before the vendor issued invoices to the Appellant for the period in question. It is not the case of Revenue that the vendor has not paid the Service Tax which was collected by him from the Appellant, who have utilised their services. CENVAT credit is being denied to the Appellant only on the ground that the invoices were not having the registration number of the service provider. There is no allegation or finding to the effect that the input services were not received by the Appellant or that the said services were not covered under the scope of eligible input services in terms of CENVAT Credit Rules, 2004. It is not disputed that after pointing out by the Audit about non-mentioning of servic

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Sonodyne International Pvt. Ltd. Versus Commissioner of CGST, Mumbai East
Service Tax
2018 (10) TMI 1375 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 18-10-2018
ST/87531/2018 – A/87665/2018
Service Tax
Mrs. Archana Wadhwa, Member (Judicial)
For the Appellant : Shri Keval Shah, C.A.
For the Respondent : Shri Sudhir B. Mane, Assistant Commissioner (AR)
ORDER
After hearing both the sides duly represented by Shri Keval Shah, Chartered Accountant, for the appellant and Shri Sudhir B. Mane, Assistant Commissioner (AR), I find that the appellant is a unit located in SEZ area and was availing the benefit of Notification No. 17/2011-ST dated 1.3.2011 as also a subsequent identical Notification No.40/2012-ST dated 20.6.2012. In terms of the said notification, the input services, utilized by the SEZ developer, for the authorized operations, are exempt from payment of service tax. The modus operandi for implementation of the said notification stands explained in the no

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pect of various services so received.
3. Subsequently, they filed a refund claim for Rs. 8.60 lakhs approximately for claim of the said service tax so paid by them. However, inasmuch as the assessee had reflected the said service tax in their ST-3 returns, Revenue entertained a view that they have availed the cenvat credit of service tax so paid by them and as such, the condition of the notification stands violated by them. Accordingly, proceedings were initiated for denial of the refund claim, resulting in passing of the present impugned orders by the authorities below.
4. The appellant during the course of adjudication took a categorical stand that no cenvat credit stands taken by them or stands utilized by them. They have merely maintained a record of the service tax so paid by them in respect of various input services and the total amount of such service tax was reflected by them in their ST-3 returns so as to let the department know that the total service tax availed by them is

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mount to the fact that as if the assessee has taken and utilized the credit. Not only that the appellant in their subsequent ST-3 returns has again shown the opening balance of such account maintained by them as zero and has reflected the total service tax earned by them in that period. The appreciation of all the above facts leads to only one inevitable conclusion that no cenvat credit was availed by the assessee and as such, there was no violation of the condition of the notification.
6. Even the lower authorities in their impugned orders have nowhere disputed the fact that such amount of service tax reflected by them in their ST-3 returns was utilized by them. The condition of the notification, which grants refund of service tax paid on various services utilized for authorized operations on SEZ, is that no cenvat credit would be availed by the assessee. Such availment cannot be held to be there unless such service tax accumulated in the accounts of the assessee stands utilized by t

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Regarding RCM
Query (Issue) Started By: – Prateek Agrawal Dated:- 17-10-2018 Last Reply Date:- 22-10-2018 Goods and Services Tax – GST
Got 3 Replies
GST
WHETHER RCM is applicable on LAND DIVERSION FEE PAID TO GOVERNMENT BY THE BUSINESS ENTITY Under Section 9(3) of CGST Act ?
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Sl. No. 5 of Notification No. 13/2017- Central Tax (Rate) dated 28.6.2017 as amended "Services supplied by the Central Government, State Gov

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Clarification on the manner of filing the Quarterly Return by Composition Dealers in FORM GSTR-4
GST
Dated:- 17-10-2018

Ministry of Finance
Posted On: 17 OCT 2018 3:10PM by PIB Delhi
It has been brought to notice that doubts regarding the manner of filing the quarterly return by Composition Dealers in FORM GSTR-4 in the absence of auto-population of the details of inward supplies (other than supplies attracting reverse charge) received from registered suppliers exist amongst taxp

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GST returns FY 17-18- omissions
Query (Issue) Started By: – mathur ramachandran Dated:- 17-10-2018 Last Reply Date:- 20-10-2018 Goods and Services Tax – GST
Got 3 Replies
GST
My client has raised supply invoices in the previous FY 17-18 – but his part-time accountant omitted to enter the values/particulars in GSTR 3B / 1 – But they have paid the tax due in relation thereto in May 18 in the next FY 18-19. Now one of the buyers is refusing to pay the GST amount since the purchase (my client's sale) is not reflected in his GSTR 2A.
Now please advise as to how my client can rectify his returns for the FY 17-18 now for including the omitted turnover. Is my understanding that there is no provision in GST for revision of returns?

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GST Council Approves Current Lottery Tax Rates; Differential Levy Allowed Under Council Authority.
Case-Laws
GST
Levy of GST on Lottery – is differential levy of tax permissible? – It was after extensive deliberations that, the GST Council had approved the rates as presently obtaining in respect of lottery. It is within the domain of such Council to decide the rate of tax – differential levy of tax is permissible.
TMI Updates – Highlights, quick notes, marquee, annotation, news, ale

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GST on Lotteries Upheld as Constitutionally Valid; Classified as Goods, Taxable Under Central and West Bengal GST Acts.
Case-Laws
GST
Constitutional validity of levy of GST on Lottery – a lot

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Service Tax Demands Valid Post-GST Transition Due to Section 174(2)(e) Savings Clause in Finance Act 1994.
Case-Laws
Service Tax
Validity of demand of service tax after migration to GST Regime – although Chapter V of the Finance Act of 1994 stood omitted u/s 173 of GST Act, but the savings clause provided u/s 174(2)(e) will enable the continuation of the investigation, enquiry, verification etc., that were made/to be made under Chapter V of the Finance Act of 1994.
TMI Updates – Hig

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