Goods and Services Tax

The Assam Goods and Services Tax (Tenth Amendment) Rules, 2018.
FTX.56/2017/329 Dated:- 9-10-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 9th October, 2018
No. FTX.56/2017/329.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Government of Assam hereby makes the following rules further to amend the Assam Goods and Services Tax Rules, 2017, namely:-
Short title and commencement.
1. (1) These rules may be called the Assam Goods and Services Tax (Tenth Amendment) Rules, 2018.
(2) They shall come into force from 13th September, 2018.
Insertion of FORM GSTR-9C
2. In the FORMS to the Assam Goods and Services Tax Rules, 2017, after FORM GSTR-9A, the following shall be inserted, namely:-
“FORM GSTR-9C
See rule 80(3)
PART – A – Reconciliation Statement
Pt. I
Basic Details
1
Financial Y

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end of Financial Year
(-)
I
Unadjusted Advances at the beginning of the Financial Year
(-)
J
Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST
(-)
K
Adjustments on account of supply of goods by SEZ units to DTA Units
(-)
L
Turnover for the period under composition scheme
(-)
M
Adjustments in turnover under section 15 and rules thereunder
(+/-)
N
Adjustments in turnover due to foreign exchange fluctuations
(+/-)
O
Adjustments in turnover due to reasons not listed above
(+/-)
P
Annual turnover after adjustments as above
< Auto >
Q
Turnover as declared in Annual Return (GSTR9)
R
Un-Reconciled turnover (Q – P)
AT1
6
Reasons for Un – Reconciled difference in Annual Gross Turnover
A
B
C
Reason 1
<< Text >>
Reason 2
<< Text >>
Reason 3
<< Text >>
7
Reconciliation of Taxable Turnover
A
Annual turnover after adjustments (from 5P above)

B
Value of Exempted, Nil Rated, Non-GST

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ual Return (GSTR-9)
R
Un-reconciled payment of amount
PT 1
10
Reasons for un-reconciled payment of amount
A
B
Reason 1
<< Text >>
Reason 2
<< Text >>
C
Reason 3
<< Text >>
11
Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above)
To be paid through Cash
Description
Taxable Value
Central tax
State tax/UT tax
Integrated tax
Cess, if applicable
1
2
3
4
5
6
5%
12%
18%
28%
3%
0.25%
0.10%
Interest
Late Fee
Penalty
Others (please specify)
Pt. IV
Reconciliation of Input Tax Credit (ITC)
12
Reconciliation of Net Input Tax Credit (ITC)
A
ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts)
B
ITC booked in earlier Financial Years claimed in current Financial Year
(+)
C
ITC booked in current Financial Year to be claimed in subsequent Financial Years
(-)
D
ITC availed as per audited financial

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1
Q
Any other expense 2
R
Total amount of eligible ITC availed
<>
S
ITC claimed in Annual Return (GSTR9)
T
Un-reconciled ITC
ITC 2
15
Reasons for un-reconciled difference in ITC
A
Reason 1
<< Text >>
B
C
Reason 2
<< Text >>
Reason 3
<< Text >>
16
Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above)
Description
Amount Payable
Central Tax
State/UT Tax
Integrated Tax
Cess
Interest
Penalty
Pt.V
Auditor's recommendation on additional Liability due to non-reconciliation
To be paid through Cash
Description
Value
Central tax
State tax/UT tax
Integrated tax
Cess, if applicable
1
2
3
4
5
6
5%
12%
18%
28%
3%
0.25%
0.10%
Input Tax Credit
Interest
Late Fee
Penalty
Any other amount paid for supplies not included in Annual Return (GSTR 9)
Erroneous refund to be paid back
Outstanding demands to be settled
Other (Pl. specify)
Verification:
I hereby solemnly affirm and declare that the

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declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :-
Table No.
Instructions
5A
The turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their GSTIN-wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States.
5B
Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting in the last financial year and was carried forward to the current financial year sh

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flected in the annual return (GSTR-9) shall be declared here.
5F
Trade discounts which are accounted for in the audited Annual Financial Statement but on which GST was leviable (being not permissible) shall be declared here.
5G
Turnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here.
5H
Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here.
5I
Value of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statement shall be declared here.
5J
Aggregate value of credit notes which have been accounted for in the audited Annual Financial Statement but were not admissible under section 34 of the SGST Act shall be declared here.
5K
Aggregate value of all goods supplied by SEZs to DTA uni

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luctuations shall be declared here.
5O
Any difference between the turnover reported in the Annual Return (GSTR-9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here.
5Q
Annual turnover as declared in the Annual Return (GSTR-9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR-9).
6
Reasons for non-reconciliation between the annual turnover declared in the audited Annual Financial Statement and turnover as declared in the Annual Return (GSTR-9) shall be specified here.
7
The table provides for reconciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR-9).
7A
Annual turnover as derived in Table 5P above would be auto-populated here.
7B
Value of exempted, nil rated, non-GST and no-supply turnover shall be declared here. This shall be reported net of credit notes, debit notes

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econciliation statement and the actual tax paid as declared in Annual Return (GSTR-9). The instructions to fill this part are as follows :-
Table No.
Instructions
9
The Table provides for reconciliation of tax paid as per reconciliation statement and amount of tax paid as declared in Annual Return (GSTR 9). Under the head labelled “RC”, supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared) shall be declared.
9P
The total amount to be paid as per liability declared in Table 9A to 9O is auto populated here.
9Q
The amount payable as declared in Table 9 of the Annual Return (GSTR9) shall be declared here. It should also contain any differential tax paid on Table 10 or 11 of the Annual Return (GSTR9).
10
Reasons for non-reconciliation between payable / liability declared in Table 9P above and the amount payable in Table 9Q shall be specified here.
11
Any amount which is payable due to reasons sp

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e. This shall include transitional credit which was booked in earlier years but availed during Financial Year, 2017-18.
12C
Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here.
12D
ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto-populated here.
12E
Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR-9) shall be declared here.
13
Reasons for non-reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table-12E) availed in the Annual Return (GSTR-9) shall be specified here.
14
This Table is for reconciliation of ITC declared in the Annual Return (GSTR-9) against the expenses booked in the audited Annual Financial Statement or books of accou

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e discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table.
8. Towards, the end of the reconciliation statement taxpayers shall be given an option to pay their taxes as recommended by the auditor.
PART – B- CERTIFICATION
I. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit:
* I/we have examined the-
(a) balance sheet as on ………
(b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on …&he

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lip;.
…………………………………….
3. (b) *I/we further report that, –
(A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us.
(B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books.
(C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ……………………and ** ………………&hellip

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llip;………
(c) ……………………………………………………………………………………
………………………………………
………………………………………
**(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No………………
Date: ……………
Full address ………………………
II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up
b

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riod beginning from ………..…to ending on …….,
(c) the cash flow statement for the period beginning from ……..…to ending on ………, and
(d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and balance sheet.
2. I/we report that the said registered person-
*has maintained the books of accounts, records and documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder
*has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
3. The documents required to be furnished under section 35 (5) of the CGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is annexed herewith in Form No.GSTR-9C.
4. In *my/our opinion and to the best of *my

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Tamil Nadu Goods and Services Tax (Eleventh Amendment) Rules, 2018
G.O. Ms. No. 129 Dated:- 9-10-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. Ms. No. 129
Dated: 09.10.2018
Purattasi – 23
Thiruvalluvar Aandu, 2049
NOTIFICATION
In exercise of the powers conferred by section 164 of Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
l. (1) These rules may be called the Tamil Nadu Goods and Services Tax (Eleventh Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with e

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published at pages 1-2 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 23 rd October, 2017 or Notification No. 41/2017-lntegrated 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 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 October, 2017 or Notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part Il, Section 3, Sub-section (i), vide number G.S.R 1299(E) dated the 13th Octo

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Tamil Nadu Goods and Services Tax (Twelfth Amendment) Rules, 2018
G.O. Ms. No. 130 Dated:- 9-10-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. Ms. No. 130
Dated: 09.10.2018
Purattasi – 23
Thiruvalluvar Aandu, 2049
NOTIFICATION
In exercise of the powers conferred by section 164 of Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
I. (1) These rules may be called the Tamil Nadu Goods and Services Tax (Twelfth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publi

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dia, 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 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), 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 for export of goods and the input tax credit availed in respect of other inputs or inpu

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No.II (2)/CTR/868(d)/2017, published at pages 1-2 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 23rd October, 2017 or Notification No. 41/2017-lntegrated 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 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, Extraordinar

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Assam Goods and Services Tax (Ninth Amendment) Rules, 2018
FTX.56/2017/315 Dated:- 9-10-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 9th October, 2018
No. FTX.56/2017/315 – In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely: –
1. Short title and commencement
(1) These rules may be called the Assam Goods and Services Tax (Ninth Amendment) Rules, 2018.
(2) They shall come into force with effect from 10th day of September

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Seeks to bring section 51 of the Assam GST Act (provisions related to TDS) into force w.e.f 01/10/2018
FTX.56/2017/326 Dated:- 9-10-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 9th October, 2018
No. FTX.56/2017/326.- In exercise of the powers conferred by sub-section (3) of section 1 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) and in supercession of the notification No. FTX.56/2017/155 dated the 17th October, 2017 of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 590 dated the 17th October, 2018, except as respects things done or omitt

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Seeks to extend the due date for filing of FORM GSTR-1 for taxpayers having aggregate turnover up to 1.5 crores
FTX.56/2017/313 Dated:- 9-10-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 9th October, 2018
No. FTX.56/2017/313.- In exercise of the powers conferred by section 148 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the "said Act"), and in supercession of-
(i) Notification No. FTX.56/2017/Pt-11/47 dated the 14th December, 2017 of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No.

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financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both. 
2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Assam Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Sl. No.
Quarter for which details in FORM GSTR-1 are furnished
Time period for furnishing details in FORM GSTR-1
(1)
(2)
(3)
1
July – September, 2017
31st October, 2018
2
October – December, 2017
31st Octo

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:
Provided further that the details of outward supply of goods or services or both in FORM GSTR-1 to be filed for the quarters from July, 2017 to September, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number, (GSTIN) in terms of notification No. FTX. 56/2017/Pt-I/130 dated the 14th September, 2018, of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 448 dated the 18th September, 2018, shall be furnished electronically through the common portal, on or before the 31st day of December, 2018;
3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act,

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Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GETR-4 and FORM GSTR-6
FTX.56/2017/260 Dated:- 9-10-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 9th October, 2018
No. FTX.56/2017/260.- In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the "said Act"), the Governor of Assam, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers:-
(i) the registered persons whose re

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Governor of Assam appoints the 1st day of October, 2018, as the date on which the provisions of section 52 of the Assam Goods and Services Tax Act, 2017 shall come into force
FTX.56/2017/327 Dated:- 9-10-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 9th October, 2018
No.FTX.56/2017/327 – In exercise of the powers conferred by sub-section (3) of section 1 of the Assam Goods and Servi

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Sanjay Kumar Bhuwalka, Neeraj Jain Versus Union of India
GST
2018 (10) TMI 1241 – CALCUTTA HIGH COURT – 2018 (19) G. S. T. L. 591 (Cal.)
CALCUTTA HIGH COURT – HC
Dated:- 9-10-2018
CRAN 2698 of 2018, CRM 3327 of 2018 And CRAN 2700 of 2018, CRM 3328 of 2018
GST
Shivakant Prasad, J.
For the Petitioner : Mr. Sudipto Moitra, Mr. Abhra Mukherjee, Mr. D. Bhattacharyya, Mr. Prasun Mukherjee And Mr. Sauradeep Dutta
For the UOI : Mr. K.K. Maity
ORDER
This is the third round of prayer made for relaxation and/or modification and/or waiver of the conditions of the bail granted on July 9, 2018 and subsequently modified on July 12, 2018 in CRAN 1800 of 2018 whereby this Court granted the petitioners bail in connection with Case No. C 216 of 2018 under Section 131(1)(a)(b)(c) of the Central Goods and Services Tax Act, 2017 on condition of furnishing a bail bond of Rs. 50,00,000/- and on further condition to deposit Rs. 39 crore to the Government Exchequer through the Competen

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ial Leave to Appeal (Crl.) No(s). 6269-6270 of 2018 dated September 12, 2018 whereby the petitioners were granted permission to withdraw the Special Leave Petitions, without prejudice to the liberty available to the petitioner(s) to take recourse to appropriate remedy before an appropriate forum.
Mr. Sudipto Moitra, learned advocate for the petitioners has invited my attention to the order dated August 8, 2018 passed in Criminal Misc. Case No. 4063 of 2018 before the learned Sessions Judge, South 24-Parganas, Alipore wherefrom it is revealed that a co-accused namely, Binod Kumar Kedia @ Vinod Kedia was admitted on anticipatory bail of Rs. 20,000/- with two sureties of Rs. 10,000/- each subject to the compliance of the provisions of Section 438(2) Cr.P.C.
My attention is also invited to an order of bail passed by the Hon'ble High Court of Jharkhand at Ranchi dated September 25, 2018 in B.A. No. 6909 of 2018 whereby the accused was admitted in connection with similar type offence commi

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posed in the Bail Order. Their Lordships had emphasized that while exercising jurisdiction under Section 438(2) of the Cr.P.C, the Court ought only to impose such conditions/terms for enlarging an accused on bail as would ensure that the accused does not abscond. These conditions should not be intended or calculated to carry out and effect recoveries from the accused. In Sandeep Jain v. State of Delhi I(2000) SLT 368 a direction to deposit Rs. 2 lacs apart from furnishing of a bond of Rs. 50,000/- with two solvent sureties was held to be unreasonable.
In Sheikh Ayub v. State of M.P. (2004) 13 SCC 457 the Supreme Court deleted the direction to deposit a sum of Rs. 2,50,000/-, which was the amount allegedly misappropriated by the accused.
In Shyam Singh v. State (2006) 9 SCC 169 the condition that the accused should make a payment of Rs. 1,00,000/- per month after his release on bail was found by the Apex Court not to be justified. It is observed that while it is open to a Court to gra

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under Section 145 of the Cr.P.C. to seek permission from the Court to deposit a sum of money or Government promissory notes in lieu of executing a bond. This is so because a mere deposit of money may in some cases prove to defeat the purpose behind sureties being made available since the source of the monetary deposit is untraceable and an accused can abscond if he finds the deposit to be trivially incommensurate to his freedom.”
Mr. Moitra submits with regard to the statutory right of the petitioners to be released on bail with reference to provisions of Section 167 of the Code of Criminal Procedure and points out that the petitioners though have been admitted on bail but they could not meet the stringent conditions imposed on them and also submitted that the GST Authority/ Investigating Officer has not yet submitted Charge Sheet.
To justify his argument, Mr. Moitra submits with regard to the statutory reReference is also made to a decision in Hitendra Vishnu Thakur & Ors. v. State

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s to be released on bail on account o f the 'default' of the investigating/prosecuting agency and once such an application is made, the court should issue a notice to the public prosecutor who may either show that the prosecution has obtained the order for extension for completion of investigation from the Court under clause (bb) or that the challan has been filed in the Designated Court before the expiry of the prescribed period or even that the prescribed period has actually not expired and thus resist the grant of bail on the alleged ground of 'default'. The issuance of notice would avoid the possibility of an accused obtaining an order of bail under 'default' clause by either deliberately or inadvertently concealing certain facts and would avoid multiplicity of proceedings. It would, therefore, serve the ends sof justice if both sides are heard on a petition for grant of bail on account of the prosecution's ' default'. Similarly, when a report is submitted by the public prosecutor

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of such a notice to the accused or the public prosecutor in the scheme of the Act and no prejudice whatsoever can be caused by the issuance of such a notice to any party. We must as already noticed reiterate that the objection to the grant of bail to an accused on account of the 'default' of the prosecution to complete the investigation and file the challan within the maximum period prescribed under clause (b) of sub-section (4) of Section 20 TADA or within the extended period as envisaged by clause (bb) has to be limited to cases where either the factual basis for invoking the ' default' clause is not available or the period for completion of investigation has been extended under clause (bb) and the like. No other condition like the gravity of the case, seriousness of the offence or character of the offender etc. can weigh with the Court at that stage to refuse the grant of bail to an accused under sub-section (4) of Section 20 TADA on account of the 'default' of the prosecution.”
I

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he investigation associated therewith, any further investigation would continue to relate to the same arrest and hence the period envisaged in the proviso to Section 167(2) would remain unextendable.”
In the case of Union of India through C.B.I. v. Nirala Yadav @ Raja Ram Yadav @ Deepak Yadav, reported in AIR 2014 SC 3036 my attention is prayed to the observation made in paragraph 21 of the decision which reads thus:-
” Elaborating further, the Court held that if the charge sheet is filed subsequent to the availing of the indefeasible right by the accused then that right would not stand frustrated or extinguished and, therefore, if an accused is entitled to be released on bail by application of the proviso to sub-section (2) of Section 167 Cr.P.C., makes the application before the Magistrate, but the Magistrate erroneously refuses the same and rejects the application and then the accused moves the higher forum and while the mater remains pending before the higher forum for considera

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iately be termed as an order-on-default. Indeed, it is a release on bail on the default of the prosecution in filing charge-sheet within the prescribed period.
The right to bail under Section 167(2) proviso (a) thereto is absolute. It is a legislative command and not Court's discretion. If the investigating agency fails to file charge-sheet before the expiry of 90/60 days, as the case may be, the accused in custody should be released on bail. But at that stage, Magistrate has no power to remand a person beyond the stipulated period of 90/60 days. He must pass an order of bail and communicate the same to the accused to furnish the requisite bail bonds.”
In rebuttal Mr. Maity refers to a decision in the case of State of Bihar & Anr v. Amit Kumar @ Bachcha Rai, reported in (2017) 13 SCC 751 to content that where the economic offence is committed, the petitioners are required to be put behind the bar and to hold the trial.
I am unable to accept such contention in view of the fact that

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Scope of Principal-agent relationship in the context of Schedule I of the HGST Act.
Memo No. 3332/GST-2 Dated:- 9-10-2018 Haryana SGST
GST – States
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
From
Excise & Taxation Commissioner,
Haryana, Panchkula.
To
All the Dy. Excise & Taxation Commissioner (ST), in the State of Haryana.
Memo No. 3332/GST-2
Panchkula, date the 09-10-2018
Subject: Scope of Principal-agent relationship in the context of Schedule I of the HGST Act- regarding.
In terms of Schedule I of the Haryana Goods and Services Tax Act, 2017 (hereinafter referred to as the “HGST Act”), the supply of goods by an agent on behalf of the principal without consideration has been deemed to be a supply. In this connection, various representations have been received regarding the scope and ambit of the principal-agent relationship under GST. In order to clarify some of the issues and to ensure uniformity in the implementation of the provisions of the law acros

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other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another.
4. The following two key elements emerge from the above definition of agent:
a) the term “agent” is defined in terms of the various activities being carried out by the person concerned in the principal-agent relationship; and
b) the supply or receipt of goods or services has to be undertaken by the agent on behalf of the principal.
From this, it can be deduced that the crucial component for covering a person within the
ambit of the term “agent” under the HGST Act is corresponding to the representative character identified in the definition of “agent” under the Indian Contract Act, 1872.
5. Further, the two limbs of any supply under GST are “consideration” and “in the course or furtherance of business”. Where the consideration is not extant in a transaction, such a transaction does not fall within the ambit of supply. But, in cert

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“supply or receipt of goods on behalf of the principal” has been retained in this entry.
7. It may be noted that the crucial factor is how to determine whether the agent is wearing the representative hat and is supplying or receiving goods on behalf of the principal. Since in the commercial world, there are various factors that might influence this relationship, it would be more prudent that an objective criteria is used to determine whether a particular principal-agent relationship falls within the ambit of the said entry or not. Thus, the key ingredient for determining relationship under GST would be whether the invoice for the further supply of goods on behalf of the principal is being issued by the agent or not. Where the invoice for further supply is being issued by the agent in his name then, any provision of goods from the principal to the agent would fall within the fold of the said entry. However, it may be noted that in cases where the invoice is issued by the agent to the c

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imself in the supply or receipt of the goods. Hence, in accordance with the provisions of this Act, Mr. B is not an agent of Mr. A for supply of goods in terms of Schedule I.
Scenario 2
M/s. XYZ, a banking company, appoints Mr. B (auctioneer) to auction certain goods. The auctioneer arranges for the auction and identifies the potential bidders. The highest bid is accepted and the goods are sold to the highest bidder by M/S XYZ. The invoice for the supply of the goods is issued by M/S XYZ to the successful bidder. In this scenario, the auctioneer is merely providing the auctioneering services with no role played in the supply of the goods. Even in this scenario, Mr. B is not an agent of M/S XYZ for the supply of goods in terms of Schedule I.
Scenario 3
Mr. A, an artist, appoints M/S B (auctioneer) to auction his painting. M/s. B arranges for the auction and identifies the potential bidders. The highest bid is accepted and the painting is sold to the highest bidder. The invoice for

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State. Mr. B dentifies the buyers and sells the agricultural produce on behalf of Mr. A for which he charges a commission from Mr. A. As per the APMC Act, the commission agent is a person who buys or sells the agricultural produce on behalf of his principal, or facilitates buying and selling of agricultural produce on behalf of his principal and receives, by way of remuneration, a commission or percentage upon the amount involved in such transaction.
In cases where the invoice is issued by Mr. B to the buyer, the former is an agent covered under Schedule I. However, in cases where the invoice is issued directly by Mr. A to the buyer, the commission agent (Mr. B) doesn't fall under the category of agent covered under Schedule I.
9. In scenario I and scenario 2, Mr. B shall not be liable to obtain registration in terms of clause (vii) of section 24 of the HGST Act. He, however, would be liable for registration if his aggregate turnover of supply of taxable services exceeds the thr

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The Gujarat Goods and Services Tax (Twelfth Amendment) Rules, 2018.
54/2018-State Tax Dated:- 9-10-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Dated the 9th October, 2018.
Notification No. 54/2018-State Tax
No. (GHN-99)/GSTR-2018(33)TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Gujarat Goods and Services Tax (Twelfth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in

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.S.R 1321(E), dated the 23rd October, 2017; or
(b) availed the benefit of 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), 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 for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be

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ed 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 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, Subsection (i),vide number G.S.R 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Sche

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The Gujarat Goods and Services Tax (Eleventh Amendment) Rules, 2018.
53/2018-State Tax Dated:- 9-10-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Dated the 9th October, 2018.
Notification No. 53/2018-State Tax
No. (GHN-98)/GSTR-2018(32)TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Gujarat Goods and Services Tax (Eleventh Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect from th

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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), vide number G.S.R 1299 (E) dated the 13th October, 2017.”.
By order and in the name of the Governor of Gujarat,
K H Pathak
Joint Secretary to Government.
Note : The principal rule

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Partho Kumar Nath Versus The State of Assam And 7 Ors.
GST
2018 (10) TMI 779 – GAUHATI HIGH COURT – 2018 (19) G. S. T. L. J74 (Gau.)
GAUHATI HIGH COURT – HC
Dated:- 9-10-2018
WP(C) 7169/2018
GST
MR. ACHINTYA MALLA BUJOR BARUA J.
Advocate for the Petitioner: MR. A SARMA
Advocate for the Respondent: GA, ASSAM
ORDER
Heard Mr. A. Sarma, learned counsel for the petitioner. Also heard Mr. S.R. Barua, learned counsel for the respondent Nos. 1, 4, 5 and 6 as well as Mr. B. Choudhury, learned counsel for the respondent Nos. 2 and 3.
Issue notice, returnable in four weeks. Extra copy be furnished within three days. Steps on the respondent Nos. 7 and 8 by registered post within three days. The petitioner was allotted a contr

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under the GST regime and the transaction were not accounted under the VAT, therefore, the provisions of deduction of tax under the Assam Vat Act, 203 shall not be applicable.
By taking such a stand, the respondent Hailakandi Municipal Board is neither adding the tax amount in the bills of the petitioner nor deducting it thereafter from the bills.
In the consequence, because of such inaction on the part of the respondent Hailakandi Municipal Board, the petitioner is now being exposed to the risk of being subjected to some coercive action by the taxing authorities.
In such view of the matter and being prima facie satisfied and also considering the balance of convenience and the irreparable loss the petitioner may suffer, it is provided th

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Bihar Goods and Services Tax (Twelfth Amendment) Rules, 2018
S.O. 261 Dated:- 9-10-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Commercial Tax Department
Notification
The 9th October 2018
S.O. 261, Dated 9th October 2018-In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
1. Short title and commencement.- (1) These rules may be called the Bihar Goods and Services Tax (Twelfth Amendment) Rules, 2018.
(2) It shall come into force with effect from 9th October, 2018.
2. In the Bihar Goods and Services Tax Rules, 2017 (hereinafter ref

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) availed the benefit of 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), 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 for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.”.
3. In the said rules, in rule 96, for

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3rd 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 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),vide number G.S.R 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme.”.

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Bihar Goods and Services Tax (Eleventh Amendment) Rules, 2018
S.O. 260 Dated:- 9-10-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Commercial Tax Department
Notification
The 9th October 2018
S.O. 260, Date 9th October, 2018- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
1. Short title and commencement.-
(1) These rules may be called the Bihar Goods and Services Tax (Eleventh Amendment) Rules, 2018.
(2) It shall be deemed to have come into force with effect from the 23rd October, 2017.
2. In the Bihar Goods and Services Tax R

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e), 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), vide number G.S.R 1299 (E) dated the 13th October, 2017.”.
[(File No. Bikri kar/GST/vividh-21/2017(Part-3)-3001)]
By order of the Governor of Bihar,
DR. PRATIMA,
Commissioner State Tax-cum-Secretary,

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Himachal Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2018
54/2018 – State Tax Dated:- 9-10-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION No. 54/2018 – State Tax
Shimla-2, the 9th October, 2018
No. EXN-F(10)-28/2018.-In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
(2) They shall come in

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zette 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 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), 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 for export of goods and the input tax credit availed in respect of other in

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of Himachal Pradesh, vide number EXN-F(10)-40/2017, dated the 21st November, 2017 or 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 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), vide number G.S.R 1299 (E), da

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Himachal Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2018
53/2018—State Tax Dated:- 9-10-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION No. 53/2018-State Tax
Shimla-2, the 9th October, 2018
No. EXN-F(10)-28/2018.-In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely :-
1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2018.
(2) They shall be deemed to hav

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imachal Pradesh, vide number EXN-F(10)-40/2017, dated the 21st November, 2017 or 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), vide number G.S.R 1299 (E) dated the 13th October, 2017.”.
By order,
JAGDISH CHAN

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M/s Hindupur Bio-Energy Pvt. Ltd., Versus Commissioner of Central Tax, Hyderabad – GST
Service Tax
2018 (10) TMI 661 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 9-10-2018
ST/30605/2018 – A/31293/2018
Service Tax
Mr. P. Venkata Subba Rao, Member (Technical)
For the Appellant : Shri Y. Sreenivasa Reddy, Advocate
For the Respondent : Shri Guna Ranjan, Superintendent (AR)
ORDER
PER: P. VENKATA SUBBA RAO
The appellant herein is a supplier of Ready Mix Cement (RMC) and is providing site formation and clearance, excavation, earth moving and demolition services. On investigation, authorities found that they have short paid the service tax on services and they have also not paid service tax on advances received from their customers. The appellant had subsequently discharged the service tax liability on the advances received by them in two instalments. It appeared that there was a delay in paying service tax. Accordingly, the Original Authority after issue

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e elements have not been proved and therefore, demand of payment of interest on service tax is time barred. He relied on the circular of CBEC No. 1053/2/2017-CX, dated 10.03.2017 in which it has been, inter alia “Applicability of limitation in demanding interest: In cases where duty and interest is demanded, it is quite clear that limitation prescribed in Section 11A applies. However, it may be noted that in cases where the duty has been paid belatedly and interest has not been paid, interest needs to be demanded and recovered following the due process of demand and adjudication. In such cases, the period of limitation as prescribed in Section 11A applies for demand of interest. Section 11A(15) may be referred in this regard”. On a specific query from the bench, he confirmed that the circular by the CBEC was issued in the context of Section 11A (15) which reads as follows “the provisions of subsections 1 1A(4) shall apply mutatis mutandis to the recovery of the interest whether interes

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athialagan Vs. Commissioner of Central Excise, Puducherry [2018-TIOL-1509-CESTAT-MAD]
Even on merits, the appellants argued that the activities which they have under taken were in relation to their supplies of ready mix concrete and hence they are not liable to payable service tax.
3. Learned Departmental Representative argues that on merits the appellant had not taken this stand of non taxability before the lower authority and hence cannot take this stand now. He further argued that the activities undertaken by the appellants are taxable as it includes not only pumping of RMC but also survey and other activities related to the site formation. Hence they are liable to pay service tax. At any rate, the service tax has already been paid and the only point of dispute left is the question of interest. He asserts that the demand of interest is sustainable and the appellant's plea of time bar does not hold as there is no time limit for demand of interest on service tax. The circular issued

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M/s. Sify Technologies Ltd. Versus Commissioner of GST & Central Excise Chennai South
Service Tax
2018 (10) TMI 563 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 9-10-2018
ST/41189/2018 – 42550/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial)
For the Appellant : Ms. Sridevi , Advocate
For the Respondent : Shri L. Nandakumar, AC (AR)
ORDER
Brief facts are that the appellants are engaged in providing various taxable services namely telecommunication service, online information and data processing retrieval services, internet café services, franchisee services, information technology software services etc. On verification of records, it was noticed that they had availed input service credit on insurance services for an amount of Rs. 7,73,832/- for the period from April 2014 to March 2015. It appeared to the department that general insurance / insurance auxiliary services are not covered within the definition of input service and therefore the

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nancial loss. Thus the insurance facility availed in terms of errors and omission insurance helps the appellant with regard to indemnify the financial loss which may occur due to the failure of the software products supplied by the appellant.
The said services have direct nexus with the output service provided and therefore are eligible for credit. She relied upon the decision in the case of M/s. Rane brake Lining Ltd. Vs. Commissioner of Central Excise – 2018 (7) TMI 611 and Granules India Ltd. Vs. Commissioner of Central Excise – 2017 (5) TMI 1079.
2. The other issue is with regard to the disallowance of credit on transit insurance policy to the tune of Rs. 3,57,232/-. She submitted that the said insurance services were availed for moving of goods for installation. The appellant provides telecommunication services and for such services the erection and commissioning services of various parts required for the output services are to be moved from their factory premises to the custome

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policy taken by the appellant for indemnifying the errors / omissions or defects in the software products supplied by them.
In the decision relied by the appellant, the Tribunal has allowed credit on product liability insurance. The very same analogy can be applied for the software products which are supplied by the appellant. Further on analyzing the definition of input services, it can be seen that only those type of insurance services which fall under the category of life insurance, health insurance etc. which are availed for personal consumption are excluded from the ambit of the definition. These policies which are for covering the product liability in case of defect to the products supplied would definitely come within the inclusive part of the definition.
The conclusion arrived by the authorities below that these are post-manufacturing activities cannot be agreed. Even on analysis of the definition, the inclusive part specifically mentions the services which can be availed up

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M/s Gatiman Auto Pvt. Limited Versus CCE&CGST, Indore
Central Excise
2018 (10) TMI 534 – CESTAT NEW DELHI – 2019 (365) E.L.T. 330 (Tri. – Del.)
CESTAT NEW DELHI – AT
Dated:- 9-10-2018
Ex. Appeal Nos. 50809, 51323- 51324 of 2018 – Final Order Nos. 53087–53089/2018
Central Excise
Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical)
For the Appellant : Sh. Sagar Kulkarni, Advocate
For the Respondent : Sh. H. C. Saini, AR
ORDER
PER: BIJAY KUMAR:
The present appeals are directed against the Order-in-Appeal No. IND-EXCUS-000-APP-256-258-17-18 dated 25.10.2017 passed by the Commissioner (Appeals), CGST & C. Ex., Indore wherein he has upheld the order passed by the primary adjudicating authority. In the impugned order, the Commissioner (Appeals) has held that tractor cess is imposable on the parts and accessories of the tractors in terms by Notification dated 06.09.1985 issued by the Department of Heavy Industries, New Delhi amended by Notif

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period of limitation was also applied as per Central Excise Act (supra).
3. Ld. Advocate appearing on behalf of the appellant submitted that on perusal of the notification regarding imposition of tractors cess, it is evident that cess is leviable on tractor and not on the parts, components and accessories thereof to tractor cess as the Government of India has not notified the same by the independent notification. It is also impressed upon by the ld. Advocate that the tractor cess is applicable to the tractors only and is not leviable to parts and accessories thereof. In support of the argument, he has relied upon the case laws in the case of CCE, Jamshedpur vs. Tata Motors Ltd. -2016 (336) ELT 208 regarding the imposition of automobile cess alongwith the other decision namely S. M. Kannappa Automobiles P. Ltd. vs. CCE, Bangalore – 2008 (224) ELT 467 (Tri. Bang.). He also referred to Circular No. 41/88, dated 31.08.1988 issued by the Ministry of Finance, New Delhi regarding levy of ce

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“.
3.1 It was therefore argued by the ld. Advocate that the ratio laid down in the aforesaid judgments are mutatis-mutandis applicable for imposition of tractor cess on the parts, components and accessories of tractor is to be treated at par with that of automobile cess and the levy on the component and part of the automobile. He further stated that Commissioner (Appeals) has not considered the relevant provision of the IRDA Act regarding the imposition of cess on the tractor notifications in proper perspective and not decided the issue regarding the application thereof on the parts/ components of tractor.
4. On the other hand, ld. AR appearing for the Revenue reiterated the ground contended in the aforesaid order.
5. Heard the parties and perused appeal record.
6. The issue before us is to decided as to whether the tractor cess is leviable on the part and component of the tractor cleared by the appellant. After going through the case laws cited and circular issued by the Ministry

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Central Goods and Services Tax (Twelfth Amendment) Rules, 2018
54/2018 Dated:- 9-10-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 54/2018 – Central Tax
New Delhi, the 9th October, 2018
G.S.R. 1011 (E). – In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Twelfth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publicati

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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
(b) availed the benefit of 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), 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 for export of goods and the input tax cre

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Goods Scheme or notification No. 40/2017-Central 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 1320 (E), dated the 23rd October, 2017 or 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 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-Cu

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Central Goods and Services Tax (Eleventh Amendment) Rules, 2018.
53/2018 Dated:- 9-10-2018 Central GST (CGST)
GST
CGST
CGST
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION No. 53/2018 – Central Tax
New Delhi, the 9th October, 2018
G.S.R. 1007(E).-In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Eleventh Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect from the 23rd Octob

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ed in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the 23rd October, 2017 or 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), vide number G.S.R 1299 (

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Cases where IGST refunds have not been granted due to claiming higher rate of drawback OR where higher rate and lower rate were identical – reg.
37/2018 Dated:- 9-10-2018 Circular
Customs
Circular No. 37/2018-Customs
F. No. 450/119/2017-Cus IV
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
Room No. 229 A, North Block
New Delhi, dated the 9th October 2018
To
All Principal Chief Commissioner/Chief Commissioner of Customs/ Customs & Central Tax / Customs (Preventive)
All Principal Commissioner/Commissioner of Customs/ Customs & Central Tax / Customs (Preventive)
All Director Generals under CBIC.
Sub: Cases where IGST refunds have not been granted due to claiming

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to 30.9.2017), prescribed that 'The rates and caps of drawback specified in columns (4) and (5) of the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is –
..….
(d) exported claiming refund of the integrated goods and services tax paid on such exports '.
2.2 Notes and Condition (12A) of Notfn.No.131/2016-Cus(NT) dated 31.10.2016 (as amended by Notfn.No.59/2017-Cus(NT) dated 29.6.2017 and 73/2017-Cus(NT) dated 26.7.2017) prescribed that 'The rates and caps of drawback specified in columns (4) and (5) of the said Schedule shall be applicable to export of a commodity or product if the exporter satisfies the following conditions, namely :-
…….
(ii) If t

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ipping bills. In fact, for period 1.7.2017 to 26.7.2017, a manual declaration was also required to be given as the changes made on 26.7.2017 were made applicable for exports made from 1.7.2017 onwards.
2.5 By declaring drawback serial number suffixed with A or C and by making above stated declarations, the exporters consciously relinquished their IGST/ITC claims.
3. It has been noted that exporters had availed the option to take drawback at higher rate in place of IGST refund out of their own volition. Considering the fact that exporters have made aforesaid declaration while claiming the higher rate of drawback, it has been decided that it would not be justified allowing exporters to avail IGST refund after initially claiming the benefit

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Rate of GST on RO Booster Pumps
Query (Issue) Started By: – DEEPAK SHARMA Dated:- 8-10-2018 Last Reply Date:- 9-10-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Please advice us HSN code and rate of duty of
Reverse Osmosis (RO) Booster Pumps
Reply By SHIVKUMAR SHARMA:
The Reply:
HSN Code is 84139190 & Rate of GST is 18% on R O Booster Pump.
Reply By DEEPAK SHARMA:
The Reply:
Sir, 84139190 belong to hand pumps and applicable GST on the same is @ 5%, if i am not wrong.

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Rajasthan's Family Assistance Scheme Offers Support for Accidental Deaths of Registered Dealers and Traders Under VAT/GST.
Circulars
GST – States
Family assistance scheme (in case of Accident

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