Goods and Services Tax

Transfer of refund cases to the jurisdictional tax authority for issuance of FORM GST RFD-01B.
GST Circular No. 9/2018 Dated:- 26-9-2018 Rajasthan SGST
GST – States
Rajasthan Government
Commercial Tax Department
F.17(134) ACCT/GST/2017/3876
Date: 26.09.2018
GST Circular No. 9/2018
All Joint Commissioner (Adm.),
Commercial Taxes Department,
………………………………………………
Subject: Transfer of refund cases to the jurisdictional tax authority for issuance of FORM GST RFD-01B.
Vide Circular No. 17/17/2017-GST dated 15.11.2017 issued by CBIC, it was stated that in case an administrative order for assigning a taxpayer

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ortal allows only that tax authority to issue FORM GST RFD-01B to whom the taxpayer has been assigned as per the said administrative order.
3. It is hereby clarified that in such a scenario, the refund processing authority, after issuing the final refund order in FORM GST RFD-06, should transfer all the records/documents/files pertaining to the refund claims of the taxpayer to the jurisdictional tax authority to which the taxpayer has been assigned as per the said administrative order. The jurisdictional tax authority should then proceed to upload the details of the refund order in FORM GST RFD-01B on the common portal.
(Alok Gupta)
Commissioner,
State Taxes,
Rajasthan, Jaipur
Circular, Trade Notice, Public Notice, Instructionso

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notification of Tax Deduction at Source under GST from 01.10.2018.
F.12(89)FD/Tax/2017 Dated:- 26-9-2018 Rajasthan SGST
GST – States
Government of Rajasthan
Finance (Tax) Department
F.12(89)FD/Tax/2017
Dated: 26.09.2018
To,
All HoDs (as per list attached)
Subject: Notification of Tax Deduction at Source under GST from 01.10.2018.
Please refer to this office letters No. F.12(89)FD/Tax/2017 dated 20,09.2017 & 02.11.2017 as well as letter F.12(31)FD/Tax/2018 dated 15.05.2018 wherein it had been directed that all government departments procuring goods and services under a contract exceeding ₹ 2.5 lakhs will be required to deduct tax at source under Section 51 of the GST law. For this purpose every DDO making such a deducti

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M/s. Vertiv Energy Private Limited. Versus Union of India & ors.
GST
2018 (10) TMI 140 – CALCUTTA HIGH COURT – TMI
CALCUTTA HIGH COURT – HC
Dated:- 26-9-2018
WP 18088 (W) of 2018
GST
Debangsu Basak, J.
Mr. Ravi Raghavan, Mr. Tanmoy Chakravarty …. For the petitioner.
The petitioner contends that, the time limit prescribed under Rule 117 of the CGST Rule 2017 and Rule 117 of the West Bengal GST Rules, 2017 is ultra vires to the provision of Section 140 of the CGST Act, 20

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M/s. Rajshree Industries Versus CGST, C.C. & C.E. -Jodhpur-I
Central Excise
2018 (10) TMI 80 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 26-9-2018
E/51516 /2018-EX [SM] – 53040/2018
Central Excise
Ms. Rachna Gupta, Member (Judicial)
For the Appellant : None
For the Respondent : Mr. K. Poddar, (AR).
ORDER
PER: RACHNA GUPTA
The present appeal is against the order in appeal no.2144 dated 27.03.2018.
2. The appellants herein are engaged in manufacture of Stainless Steel patta /patti having a Central Excise Registration. Appellant is working under the special procedure for compound levy scheme for SS Patta/ Patti prescribed vide notification no. 17/2007 CE dated 01.03.2007 issued under Rule 15 of Central Excise Rules.
The appellant had filed a claim for refund for Rs. 43920/- in respect to duty paid for the month of November 2016 and February 2017, on the ground that they have paid the excise duty for the entire month of November 2016and February 2017

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ated 01.03.2007 prescribes the duty demand on no. of cold rolling machines manufacturing SS Patta/ Patti. It is alleged that the department had wrongly demanded duty on non operating machines the same has wrongly been confirmed. Decision of Hon'ble High Court of Rajasthan in the case of Collector of Central Excise Vs. Jupiter Industries [2006 (206) ELT 1195 (Raj.)] has been relied upon appeal is prayed to be allowed.
5. While rebutting these arguments ld. DR has justified the order. It is mentioned that even the authority as relied upon by the appellant has been clearly distinguished by the Commissioner Appeals holding that in the aforesaid judgment the appeal was allowed against duty payment for subsequent month only. But present is the case of refund of proportionate duty on non working/ operating machines from the monthly payment of duty.
6. After hearing both the parties considered opinion of mine is as follows:
The issue to be decided in this case is as to whether the refund cl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

month from the date of such grant:.
And para 6 of Notification No. 17/2007-CE dated 01.03.2007 reads as follows:
“(1) In the case of a manufacturer who commences production for the first time or who recommences production after having ceased production for a continuous period of not less than there months, and who has been permitted by the Assistant Commissioner or the Deputy Commissioner of Central Excise as the case may be, under paragraph 2 to avail of the procedure, the amount payable by him for the first month or part thereof, as the case may be, shall be provisionally calculated on the basis of his declaration of the maximum number of cold rolling machines that are or are likely to be installed by him or on his behalf during the such period”.
7. In the present case, I observe that the appellant had applied for addition of cold rolling machines and the permission were granted by the superintended Jodhpur.
It is thereafter that the appellant filed the impugned refund claim f

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ot arise. Accordingly I find that the interpretation as taken by the adjudicating authorities below that,
“the appellant is already working under compounded levy scheme since long back and they have not opted for first time under the said scheme in the impugned demand i.e. November 2016 and February 2017” is opined not sustainable.
I draw my support from the decision of Jupiter Industries (supra) as cited by the appellant wherein it was held that payment of duty after dismantling of machines and discontinuance of production is not contemplated by Rule 96 ZB and 96 ZB(2) of Central Excise Rules, 1944. Sub Rule 2 of Rule 96 ZB lays down the method of calculation of sum payable. It was held that these rules in no way stipulates that any sum at the compounded rate is payable towards duty for the machine which is not in existence with the manufacturer nor does it say that no refund claim can be made with regard to excess payment made. The decision further clarified that central excise ref

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Professional Couriers Versus CGST & CE Chennai North (Vice Versa)
Service Tax
2018 (10) TMI 36 – CESTAT CHENNAI – 2019 (26) G. S. T. L. 207 (Tri. – Chennai)
CESTAT CHENNAI – AT
Dated:- 26-9-2018
ST/57/2012, ST/54/2012 – 42489-42490/2018
Service Tax
Ms. Sulekha Beevi, C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
For the Assessee : Shri T. Ramesh, Advocate
For the Revenue : Shri K. Veerabhadra Reddy, ADC (AR)
ORDER
PER BENCH
M/s.The Professional Couriers (TPC) is an assessee engaged in courier activity and are registered with service tax department under the category of 'Courier Services'. Pursuant to investigation conducted by DGCEI, it emerged from the balance sheet that appellants were collecting certain charges as 'crossing over charges', raised on their sub-franchisee agencies located in other parts of Tamil Nadu for the purpose of enabling further movement of documents, which originated from their sub-franchisees' end. It appea

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Penalties imposed under Section 77 & 78 were also set aside by the said authority. Aggrieved by the upholding of the demand under BSS, the assessee has filed Appeal ST/57/2012. The department has also filed an appeal against setting aside by the Commissioner (Appeals) of the demand under BAS for the period prior to 1.5.2006 as also against setting aside of penalties under Section 77 & 78 of Finance Act and have filed Appeal ST/54/2012.
2. When the matter came up for hearing, on behalf of the assessee, Ld. Advocate Shri T. Ramesh made oral and written submissions which can be broadly summarized as under :
i) As regards the assessee's Appeal, it is submitted that the demand confirmed under Business Supportive Service is also not sustainable. The activity involved in the present case is continuous service of Courier by single network. All the transactions are taking place only in the name TPC. In the circumstances, there is no service rendered to any third party and hence, there is no

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d period there was a Board circular dated 01.11.1996 in operation, which clarified that no Service Tax can be demanded from the co-loader. In the said Final Order, this Hon'ble Tribunal was pleased to refer to the Board Circular dated 01.11.1996.
iv) The demand is barred by Limitation and Imposition of penalty under Section 78 is not sustainable.
v) As regards the submissions in Department's Appeal, the very same service cannot fall under two different heading. Further, the activity involved in the present case in any case cannot be brought under any of the Service Tax provisions.
3. On the other hand, on behalf of the department, Ld. A.R Shri K. Veerabhadra Reddy submits that there is no bar for the same activity performed by the appellant to fall under BAS prior to 1.5.2006 and BSS subsequent to that date. He submits that service category of BSS was carved out of BAS only. He placed reliance on the Tribunal decision in DTDC Courier & Cargo Ltd. CCE & ST Bangalore – 2012 (26) STR

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

.
5.1 One of the contentions of the Ld. Advocate is that activity of assessee is similar to co-loader and hence Board's circular dt. 01.11.96, which clarified that no service tax can be demanded from the co-loader will very much be applicable to their case. We are however unable to appreciate this argument. The Board's circular sought to cover cases where one courier agency utilizes services of another company for in-transit movement of documents etc. from one point to another; such co-loaders undertake to transport documents, goods etc. on behalf of courier agency and charge courier agency for such services. The facts on record shows that an assessee or their franchisee units are definitely not 'co-loaders' as envisaged in the Board's circular. Hence this argument does not carry merit.
5.2 However, we do find merit in the alternate argument of the Ld. Advocate that activity involved in the present case is a continuous service of courier by single network and the transaction is betwe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

umbrella. In other words, all these outlets will function as defacto TPC offices. There is no allegation that the documents booked by TPC Madurai are not booked in the name of TPC but in the name of some other courier agency.
Viewed in this light, it is but evident that the various franchisees spread over Tamil Nadu and the assessees based in Chennai, are operating in the hub-and-spoke business model. The documents from each of these TPC franchisees may be sent to the TPC hub at Chennai wherefrom they will be further sent onwards to various other TPC hubs in other parts of the country for further distribution. This being the case, crossing over charges are being collected only for the intra-movement of courier packages within the hub-and- spoke arrangement, namely with the TPC network in Tamil Nadu. We therefore find that in the present case the impugned services within the TPC network is nothing but a continuation or culmination of courier services only. It then cannot be alleged tha

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Government of Jharkhand appoints the 1st day of October, 2018, as the date on which the provisions of section 52 of the Jharkhand Goods and Services Tax Act, 2017 shall come into force
S.O. No. 65 – 51/2018 – State Tax Dated:- 26-9-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
Notification
26th September, 2018
Notification No. 51/2018 – State Tax
S.O. No. 65 Dated. 26th September, 2018:- In exercise of the powers conferred by sub-se

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Waiver of Late Fee Paid Under Section 47 in FORM GSTR-3B, FORM GSTR-4, FORM GSTR-6
S.O. No. 63 – 41/2018 – State Tax Dated:- 26-9-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
Notification
26th September, 2018
Notification No. 41/2018 – State Tax
S.O. No. 63 – Dated. 26th September, 2018:- In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, 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 return in FORM GSTR-3B of the Jharkhand Goods and Services Tax Rules,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ELASTREX POLYMERS PVT LTD Versus STATE OF GUJARAT THROUGH THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT
VAT and Sales Tax
2018 (9) TMI 1765 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 26-9-2018
R/SPECIAL CIVIL APPLICATION NO. 14930 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 14931 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 14932 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 14934 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 14935 of 2018
CST, VAT

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Turbo Energy Ltd. Versus CGST & CE Chennai Outer (Vice-Versa)
Service Tax
2018 (9) TMI 1729 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 26-9-2018
ST/244/2012, ST/228/2012 – Final Order No. 42478-42479/2018
Service Tax
Ms. Sulekha Beevi, C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
For the Assessee : Ms. Nancy, Advocate
For the Revenue : Shri A. Cletus, ADC (AR)
ORDER
PER BENCH
The facts of the case are that M/s.Turbo Energy are engaged in manufacture of turbo chargers and parts thereof and are also registered as service tax assessee. During scrutiny of records, it appeared to the department that assessee had rendered Man Power Recruitment or Supply Agency Service (for short, MRSA) during 2005-06 and 2006-07, however had not discharged service tax liability thereon. It was noticed that assessee had deputed manpower to their clients during 2005-06 and 2006-07 and realized deputation charges from them. Department took the view

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ng the period of the dispute. The lower appellate authority found that there is no material evidence to prove that the asessee is an agency for supply of manpower and that there is no finding regarding the agreement between the assessee and the individual for used of the services of that individual to their clients for a consideration. For these reasons, the LAA found that the services provided to such group companies will not come under the category of MRSA services. The LAA held that though service tax is liable to be paid on the said service, the SCN is time-barred; that since accounts of assessee were subject to scrutiny on many occasions, the said demand is time-barred. Lower appellate authority however held that demand of service tax along with interest “could be settled under section 73 (3) of the Finance Act, 1994”. Both the assessee and the department are aggrieved with the above impugned order.
2. The assessee in their Appeal ST/244/2012 have submitted that the impugned orde

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Recruitment Agency and Supply Service.
iii) The monetary limit for filing of appeal by the department is Rs. 20 Lakhs.
In the present case, the demand of service tax Rs. 18,23,910/-, which is less than the above amount, hence department may be dismissed under litigation policy.
4. On the other hand, Ld. A.R Shri A. Cletus with regard to assessee's appeal submits that there is nothing wrong in the ruling of the Commissioner (Appeals) advising the assessee to pay up the amount under Section 73 (3) of the Act. With regard to department appeal, he reiterates the grounds of appeal.
5. Heard both sides and have gone through facts.
6.1 The scope of service tax liability in respect of the activity of staff to subsidiary / group companies is no longer res integra. The Hon'ble High Court in the case of CST Vs Arvind Mills Ltd. – 2014 (350) STR 496 (Guj.), has held that subsidiary companies cannot be said to be client of holding company and the deputation of employees was only for and in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nies cannot be said to be their clients. Deputation of the employees was only for and in the interest of the company. There was no relation of agency and client. It was pointed out that the employee deputed did not exclusively work under the direction of supervision or control of subsidiary company. All throughout he would be under the continuous control and direction of the company.
6. We have to examine the definition of Manpower Supply Recruitment Agency in background of such undisputable facts. The definition though provides that Manpower Recruitment Supply Agency means any commercial concern engaged in providing any services directly or indirectly in any manner for recruitment or supply of manpower temporarily or otherwise to a client, in the present case, the respondent cannot be said to be a commercial concern engaged in providing such specified services to a client. It is true that the definition is wide and would include any such activity where it is carried out either dire

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

oard's instruction being F.No.390/Misc./1116/2017-JC dt. 11-07-2018. which prescribes monetary limit of Rs. 20 lakhs for filing of appeal before this forum. For all these reasons, the Appeal ST/228/2012, filed by the department is dismissed.
6.4 Coming to the assessee appeal ST/244/2012, Commissioner (Appeals) has held that service tax is liable to be paid in respect of employees deputed to Lapross Engineering Ltd., however, he has set aside the demand on time-bar.
We find it intriguing that having taken the decision to set aside the demand in respect of Lapross Engineering on time-bar, nonetheless, the lower appellate authority has opined that payment of service tax with interest could be settled under Section 73 (3) of the Act. In our opinion, the option to pay up the service tax under Section 73 (3) of the Finance Act, 1994 is made only at the initial stage when the escaped liability is brought to the notice of the assessee by the department or by the assessee on their own accord.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Implementation of Tax Deduction at Source (TDS) under GST
F.No. 8/10(2)/HRD/EMC/2017 Dated:- 26-9-2018 Clarifications / Instructions / Orders
GST
Government of India
Ministry of Finance, Department of Revenue
Directorate General of Human Resources Development
Indirect Taxes & Customs
IRCON Building, West Wing,
Ground Floor, Plot No. C-4,
District Centre, Saket,
New Delhi-110017
F. No. 8/B/10(2)/HRD/EMC/2017/
Dated: 26 September, 2018
 
To
All Budgetary Authorities under CBIC
Sir/Madam,
Sub: Implementation of Tax Deduction at Source (TDS) under GST- Reg.
This is to draw your kind attention to the Implementation of Tax deduction at Source (TDS) under GST
(1) In this regard Notification No. 50/2018- Central T

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

deductions and deposits of TDS by the DDO under GST.
Detailed forms have already been prescribed vide FORM GST REG- 07, FORM GSTR- 7.
The persons, who are mandatorily required to deduct tax at Source under GST, have been specified in Section 51 of the CGST Act, 2017.
As per provisions of section 24 of the CGST Act, 2017, the person so required to deduct Tax at Source (TDS) are mandatorily required to take registration under 25 of the CGST Act, 2017.
(4) The Rate of TDS to be deducted is specified in Section 51(1) of the CGST Act, 2017 and Section 20 of the IGST Act, 2017 and the timelines are prescribed under Sub-section (2), (3) and (4) of Section 51 of the CGST Act, 2017.
(5) Returns have to filled under Rule 66 of the CGST Rule

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nalty.
(7) Provisions for Payment of Tax by Deducttee and Refund to Deductor /or Deducttee in case of excess/erroneous deduction of TDS have also been made.
(8) Only TDS category GST Registrant not liable to pay GST under Reverse charge on intra-state supplies received from unregistered supplier (remains ineffective till 30.09.2019). (Ref. notification No. 9/2017-Central Tax (Rate), dated 28.6.2017).
(9) Rule 12 of the CGST Rules, 2017 provides for Grant of registration to persons required to deduct tax at source or to collect tax at source.
(10) The details of tax deducted at source furnished by the deductor under sub-section (3) of section 39 in FORM GSTR-7 shall be made available to the deducttee in Part C of FORM GSTR-2A electronica

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts- reg.
66/40/2018 Dated:- 26-9-2018 CGST – Circulars / Ordes
GST
Circular No. 66/40/2018-GST
F. No. 354/314/2017-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
****
Room No. 156, North Block,
New Delhi, 26th September 2018
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal
Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts- reg.
Cer

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ipating in a religious, Yoga or meditation programme or camp meant for advancement of religion, spirituality or yoga shall be exempt. Residential programmes or camps where the fee charged includes cost of lodging and boarding shall also be exempt as long as the primary and predominant activity, objective and purpose of such residential programmes or camps is advancement of religion, spirituality or yoga. However, if charitable or religious trusts merely or primarily provide accommodation or serve food and drinks against consideration in any form including donation, such activities will be taxable. Similarly, activities such as holding of fitness camps or classes such as those in aerobics, dance, music etc. will be taxable”.
3. It is accord

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notification regarding seeks to bring section 51 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (provisions related to TDS) into force w.e.f 01.10.2018
SRO 433 Dated:- 26-9-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar
Notification
Srinagar, the 26th September, 2018
SRO 433 – In exercise of the powers conferred by proviso to sub-section (2) of section 1 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) and in supersession of the notification SRO 385 Dated 18th September, 2017, except as respects things done or omitted to be done before such supersession, the Governme

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appoint 1st day of October, 2018, as the date on which the provisions of section 52 of the Jammu and Kashmir Goods and Services Tax Act, 2017 shall come into force
SRO 434 Dated:- 26-9-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar
Notification
Srinagar, the 26th September, 2018
SRO 434.- In exercise of the powers conferred by proviso to sub-section (2) of sect

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amendments to Foreign Trade Policy 2015-2020 – Extension of Integrated Goods and Service Tax (IGST) and Compensation Cess exemption under Advance Authorisation, EPCG and EOU scheme upto 31.03.2019.
35/2015-2020 Dated:- 26-9-2018 Foreign Trade Policy
DGFT
Foreign Trade Policy
FTP
Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade
Udyog Bhawan
Notification No. 35/2015-2020
New Delhi, the 26th September, 2018
Subject: Amendments to Foreign Trade Policy 2015-2020 – Extension of Integrated Goods and Service Tax (IGST) and Compensation Cess exemption under Advance Authorisation, EPCG and EOU scheme upto 31.03.2019.
S.O. (E) – In exercise of powers conferred by Sec

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Whether GST to be paid by recepient of Insurance Claim
Query (Issue) Started By: – anuja bhandari Dated:- 25-9-2018 Last Reply Date:- 30-10-2018 Goods and Services Tax – GST
Got 2 Replies
GST
The taxpayer is registered under GST, in the business of transportation. His truck was damaged in an accident. Truck was purchased pre GST. Insurance Company paid 7 lacs, truck purchase value was 10 lac. Whether GST to be paid on 7 lacs received by truck owner?
Reply By SHIVKUMAR SHARMA:
The R

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

IGST Exemption Extended to March 31, 2019, for EOUs, STP, and EHTP Units on Certain Imports and Procurements.
Notifications
Customs
Exemption from IGST extended upto 31.3.2019 to specified go

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Misunderstanding Reverse Charge: Applicant Liable for Tax on Mineral Use Services Provided by Government.
Case-Laws
GST
GST on the services for the right to use minerals – The applicant has misconstrued the entry which in fact casts a liability of tax to be discharged by the recipient on reverse charge basis – the applicant is liable to discharge the tax liability on such services provided to it by the Government on reverse charge basis.
TMI Updates – Highlights, quick notes, marque

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Court Reviews Validity of Rule 89(5) on Denial of Refunds for Unutilized Tax Credits; Ad-Interim Relief Granted.
Case-Laws
GST
Vires of Rule 89(5) of the Central Goods and Services Tax Rules,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Difference between Jobwork & Repairs /Maintainance
Query (Issue) Started By: – Manjunath S Dated:- 25-9-2018 Last Reply Date:- 31-10-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts,
We are running a manufacturing industry, and we used to send following Capital items for the following reasons both intra & inter state frequently.
Motors – for rewinding
Iron Rolls – for grinding /rubberising or repair
Drilling/cutting machines – for Repair
My Quairy is:
a) Are these works comes under job-Work ?
b) Is it require to intimate department before sending these items for repair. ?
c) Do we need to file ITC 4 for this ?
Note: Apart from these capital goods, we are not sending any inputs or semi finished goods.
K

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ming under the Job Work & hence Question for filing of ITC4 is not arises.
Reply By Nitika Aggarwal:
The Reply:
Dear Sir,
The term 'Job-work' has been defined under sub section 68 of section 2 of CGST Act, 2017 and the same is reproduced hereunder for the sake of ready reference:-
(68) "job work" means any treatment or process undertaken by a person on goods belonging to another registered person and the expression "job worker" shall be construed accordingly;
Further, the definition of term goods has been defined in sub section 52 of section 2 of CGST Act, 2017 and the same reads as under:-
(52) "goods" means every kind of movable property other than money and securities but includes actionable cl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

STUDENTS RELATED SERVICES TO FOREIGN UNIVERSITY NOT EXPORT UNDER GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 25-9-2018

It is a growing trend now a days that more and more Indian students are opting for higher and technical education from foreign universities abroad and there are agencies who act as facilitators (intermediaries) between potential students and foreign universities. These promote courses of foreign universities in India, arrange or convince to students to join such courses and provide certain ancillary services to both, students as well as foreign universities. These services are in the nature of advisory and/or support services for which it receives consideration in convertible foreign exchange. According to general practice, there is service of promotion of the university courses among the prospective students and the service provider (agent of University) receives consideration for it as an independent service provider.
Advance R

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nsideration in the form of commission from the foreign University for these services rendered to prospective students. The Applicant, therefore, submits that the principal supply, therefore, is the service of promoting the courses of the Universities abroad and the services incidental thereto are naturally bundled to the composite supply of business auxiliary services.
The applicant is not acting as an intermediary or agent in terms of section 2(13) of the IGST Act, as it supplies the main service (i.e. promotion of the University courses) on its own account. It does not facilitate provision of service by such Universities to the students. Its role is limited to only promoting the courses in India and thus, earns consideration out of it. According to assessee, the agreements between the Universities abroad and the Applicant clarify that the relationship between them is not one of Principal and Agent. This being the case, the place of supply should be the location of the recipient outs

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

relationship between such agent and University is neither one of the employer and employee nor one of principal and agent.
The agreement reveal that the main service provided by the applicant is facilitating recruitment of students and the consideration is paid as commission on the basis of course fee and recruitment through the applicant. Promotion of the courses is incidental to the above principal supply. While providing the above service the applicant is subject to audit by the University which includes fulfilling recruitment targets. If the students get enrolled directly by the University through distant education or online services, the Applicant will not be paid any consideration whether or not it has provided any promotional service. Apart from the above consideration received from the University, the Applicant is not allowed to receive any fees or charges from the students or deduct anything from the charges or fees payable by the students to the University.
The AAR observed

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of supply shall be governed by section 13(8) (b) and not by section 13(2) of IGST Act. Place of supply of services shall be the location of service provider in India and it will not qualify as 'export' of service. [In Re: Global Reach Education Services Pvt. Ltd. (2018) (2018) 4 TMI 808; ].
Appellate Advance Ruling
The assessee was not convinced with the ruling and approached Appellate Authority (AAAR) against the ruling of AAR, West Bengal decided by AAAR on 24.07.2018. AAAR observed that the main responsibilities of education agent inter alia, included:
* promote the Courses of the University;
* find suitable Prospective Students to undertake Courses;
* in accordance with University procedures and requirements, recruit and assist in the recruitment of suitable students.
The definition of 'intermediary' under Clause (13) of Section 2 of the Integrated Goods and Services Tax Act, 2017, reads as under:
'Intermediary' means a broker, an agent or any other person, by w

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

TAT CHANDIGARH ]
The AAAR made the following assertions:
* When assessee promotes the courses of foreign Universities, finds suitable prospective students to undertake the courses in accordance with University procedures and requirements, recruits and assists in recruitment of suitable students.
Assessee to be considered as an intermediary in terms of section 2(13) of IGST Act, 2017, more so when he is not paid any consideration for services provided, if no student is admitted in the University.
Services provided by University can not be treated as export of services as per section 2(6) of IGST Act, 2017 and are thus subject to levy of GST.
Definition of 'intermediary' under Service Tax and IGST Act are difficult and can not be considered as pari materia to earlier definition in place of provision of services Rules, 2012.
Intermediary services may also include ancillary services.
The AAAR, thus confirmed the advance ruling pronounced by AAR, West Bengal that the services in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Guidance request – for EB BIlls amount to be shown in GSTR3B – reg
Query (Issue) Started By: – venkataraman swaminathan Dated:- 25-9-2018 Last Reply Date:- 25-9-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Sir/ Good Morning
We are doing job work by manufacturing activity on the goods supplied by our customer (ie.Principal Manufacturer)
and we are paying GST for the job charges/labour charges collected from our customer. We are in Tamilnadu chennai., we are having HT Connection for our factory. We are filing GSTR-3B return .
Query : Is it necessary to report / to show the electricity BILL amount ( Bill of TNEB/Tangedco + Outside electricity purchase by windmill) (monthly bill ) amount in our GSTR-3B return under N

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

In Re: M/s. Yogiraj Powertech Private Limited
GST
2019 (2) TMI 185 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2019 (21) G. S. T. L. 189 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 25-9-2018
GST-ARA-47/2018-19/B-120
GST
SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER
PROCEEDINGS
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by YOGIRAJ POWERTECH PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following ISSUE.
1. Whether EPC Contract for electrical cable supply and laying work can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

NTENTION – AS PER THE APPLICANT
The submissions, as reproduced verbatim, could be seen thus-
Statement of relevant facts having a bearing on the question(s) raised
We have received order from Nagpur Metro Rail Corporation hereafter called as NMRCL for “Shifting LT,HT O/H lines crossing and providing LT,HT U/G cables from Hingna Depot CH. 19500 to Ambazari Lake CH.12500 for Nagpur Metro Rail Project for E-W corridor”. NMRCL Is a Special Purpose Vehicle (SPV) created for the smooth implementation and operations of the Nagpur Metro Rail Project & is a joint venture of Govt. of India & Government of Maharashtra, with 50:50 equity. NMRCL is incorporated by Govt. of India- Ministry of Corporate affairs. This work is awarded to us through tendering process and scope of work is described in work schedule attached to the tender. The work involves Supply, erection, testing and commissioning including transport, loading, unloading, insurance etc of transformer substation, HT & LT Overhead Li

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ain supply would get affected.
d. Many components viz. cement concrete foundation, dismantling, joints, earthing, stone, metal etc. are clearly incidental and ancillary to an identifiable main supply i.e supply of cable.
In the above said case identifiable main supply particularly underground “LT/HT cable” and it can be moved/ shifted by excavation of earth and can be re-installed at other place. The cable is embedded in earth for safety of human and cable itself. The name of the work itself says Shifting & providing 315 KVA transformer substation HT & LT Overhead Line & Cable Through Underground, ….”
The said NMRCL department is insisting us to charge 12% GST as per the notification number 11/2017-Central Tax (Rate) dated 28th June 2017 as amended by notification no. 01/2018-Central Tax (Rate) dated 25th Jan 2018, treating above work as Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

red as works contract but as per our interpretation of work schedule attached to the tender the work can not be classified as immovable property therefore it cannot be classified as works contract and hence it cannot be classified as service, thus the above said notification will not be applicable in this case. But it should be classified as Composite supply, as different goods and services vis. Testing, cable, wires, cement pipes, laying, joints, Insurance, commissioning, transport etc. which are naturally bundled and supplied in conjunction with each other, with principal supply being LT/HT Cable.
Once it is classified as composite supply, rate of GST applicable to principal Supply will be applicable to whole composite contract, here the principle supply is L T/HT cable (item no. 1, 7, 10 Of work schedule) and rate of the same should be applicable to whole contract.
NAGPUR METRO
Name of Work:- Estimate No. NMRCL/U/S (ELE)/01-2015,
CH 11040 to CH 16280 Shifting & providing 315 K

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

outgoing circuits with HIRC Fuse base and Cartridge of 100A consists of aluminium, bus bar 500 V 200 A. complete erected in 14 gauge CRCA sheet box with supporting angles, self locks, gasket and slanting top to be erected on provided foundation as per per specification No. SW-SWR/MFP
2
Each
34752.00
69504.00
4.
16.3.4
Providing Cement concrete foundation for pump in with required size and length of foundation bolts and nuts (cost with required size and lengthf foundation bolts and nuts (cost with wooden box is included).
110
Cu.Mtrs
5673.00
624030.00
5.
18.1.41
Dismantling of KVA Distribution Transformer safely without any damages and storing it in safe place.
200
KVA
80.00
16000.00
6.
8.8.3
Dismantling the existing overhead line including G.I. wires of all sizes without damaging & making the coils in suitable sizes.
11.5
Km
816.00
9384.00
7.
7.5.16
Providing and erecting Heat shrinkable outdoor termination kit for 11kV (E) XLPE HT cable 3×240 to 300 sq. mm.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

l with 250  micron Molecular Copper Bonded Earthing Rod of Length 3m along with 5 25 kg Carbon Based environment friendly back fill Ground Enhancing compound required to fill up the excavated earth with required quantity as per specification no EA-MOBI
5
Each
15764.00
78820.00
12.
9.1.3
Providing earthing with Galvanised cast iron earth plate size 60 x 60 x 0.6 cm with funnel with a wire mesh for watering and brick masonry block C.I. 76 cover complete with all materials, testing & recording the results as per specification No. EA-EP
76
Each
5495.70
417673.20
13.
5.9.6
Supplying & erecting 11 kV 630A, Indoor type Ring Main unit with 1 or 2 Incoming & 2 or 1 Outgoing with HRC fuses complete erected on provided cc foundation/ MS channels/trench, etc, in an approved manner as per specification no SW-HTS/RMU
7
Each
432050.00
3024350.00
14.
8.8.2
Dismantling the existing pole above 6 m height with brackets, clamps, insulators, stay from the cement concrete foundatio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

4
Each
16158.00
64632.00
18.
MSDCL
Bore Horizantal With HOPE Pipe upto 13018 MSDCL MM Dia.
955
Mtr
5602.00
5349910.00
19.
7.6.6
Supplying & laying (including excavation) 15 cms. dia RCC Hume pipe with coupling collar of standard thickness at required depth up to 90 cms. below road / ground surface, for enclosing provided cable & necessary back filling with light ramming to make the road [ground surface as it was (Except bitumen carpet)
350
Mtr
751.00
262850.00
20.
7.6.8
Supplying & laying (including excavation) 25 cm Dia half round RCC Hume pipe of standard thickness at required depth up to 90 cms. below road / ground surface, for enclosing provided cable & necessary back filling with light ramming to make the road/ ground surface as it was (Except bitumen carpet).
9480
Mtr
577.00
5469960.00
21.
16.2.4
Providing and spreading stone metal 25mm size for 100 mm depth above the 1000 ground level.
1000
Cu m
66.00
66000.00
22.
16.5.15
Supplying and erectin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

IS:2026) as per specification No SS- TR
1
Each
310776
310776.00
26.
10.2.25
Providing floor mounting stand for keeping 4 Nos. of FIRE buckets 1500mm in length, 900mm in height frame made out of 30x30x4 mm angle iron with cross 2 supports for legs, welded with 4 hooks and duly painted with one coat of red lead and two coats of silver paint.
2
Each
2972
5944.00
27.
10.2.24
Providing round bottom FIRE Bucket of 9 Litres capacity as per IS: 2546 made out of 24 gauge G.I. sheet with extra handle 18 at bottom duly painted white inside and red outside with FIRE Mark, on provided Stand/ wall hook.
8
Each
637
5096.00
28.
8.1.10
Supplying and erecting Rolled steel Joist (Girder) pole 100 x 116 mm (23 kg/ m) with provided base plate in provided foundation as per specification No. OHPL/RSJ
264
Each
1436
379104.00
29.
8.4.11
Supplying 100 x 50 mm with 4.7 mm thick web and 7.5 mm thick flange channel iron cross arm of suitable length for 2.4m wide DP structure and erectin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

arrester, on provided cross arm as per specification No. OH-INS/LA
2
Set
1373
2746.00
33.
10.2.5
Supplying and erecting approved make, 11 kV out door type drop out fuse with insulator complete with fuse holders, fuse barrel with metal fitting, fuse element mounted on M.S. channel with working current of 15 Amps capacity complete erected on provided cross arm.
2
Set
9821
19642.00
34.
8.4.23
Supplying & erecting inline cut point end pole D.P. Structure for 200 KVA Transforme with R.S.J. Pole 2 Nos. of size 100 x 116 mm x 11 Mtr. Long with suitable Distribution Box of C.R.C.A. Sheet 16 SWG (size 4 SqMtr.) with 4 Pole MCCB 300 Amps as incomer & 6 Nos. 63 Amps Kitkat for outing circuits. Transformer D.P. Structure includes the A. B. Switch 200 Amps, D.O. fuse Set & LA. Set. 2 Nos. Top channel of size 100 mmx 50 mm for erection of A. B. Switch & 2 Nos. Base channel of size 100 mm x 50 x mm for erecting Transformer. Channel Of size 75 x40 mm for erecting DO. Fuse Set, LA., A.B.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

fuse Set & L.A. Set. 2 Nos.Top channel of size 100 mmx 50 mm for erection of A.B. Switch & 2 Nos. Base channel of size 100 mm x 50 x mm for erecting Transformer. Channel of size 75 x40 mm for erecting D.O. Fuse Set, LA., A.B. Switch handle etc.Angle of size 50 x 50 x6 mm for erecting Distribution Box, Transformer Belt etc.as per drawing(App. 176 Kg. iron work) with neccessary clamps, Nut-bolts. Vee cross arm, top clip, insulators etc. complete with caution board & barbed wire. D.P. Structure shall be erected in provided c.c. foundation
1
Each
130443
130443.00
37.
8.4.17
Supplying & erecting single pole cut point channel set of for 11 kV HTOH. Line. Two channel of size 100 x 50 mm 1.6 m Long having stud angle of size 50 x 50 x 6 mm 1.5 m long with top piece of size 100 x 50 mm 0.45 m. Long with necessary clamps, nut bolts etc. complete as per drawing.
1
Each
6364
6364.00
38.
5.9.1
Supplying and erecting approved make extendable / non- extendable type 11 kV, 630A, load brea

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ation, 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.
Thus as per definition contract for building, construction……………of immovable property should only be considered as works contract
'Immovable property' is defined in section 3(26) of General Clauses Act, 1897 as follows:
“Immovable property' shall include land, benefits to arise out of land, and things attached to the earth, or permanently fastened to anything attached to the earth;”
Meaning of 'immovable property' as per Section 3 of the Transfer of Property Act, 1882 does not include Standing timber, growing crops or grass. The Hon'ble Supreme Court in the case of Commissioner of Central Excise, Ahmedabad Vs. Solid & Correct Engineering Works 2010 (252) ELT 481 = 2010 (4) TMI 15 –

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

.
(1) Turn key projects like Steel Plants, Cement plants, Power plants etc. involving supply of large number of components, machinery, equipment's, pipes and tubes etc. for their assembly/installation erection/integration/interconnectivity on foundation/ civil structure etc, at site, will not be considered as excisable goods for imposition of central excise duty, the components, however, would be dutiable in the normal course.
Here we would like to draw your attention to the fact that our scope of work does not include construction of entire project of Metro stations, railway line, power supply, civil structures etc. but scope include “Shifting LT,HT Overhead lines crossing which are obstructing metro railway path and providing LT,HT underground cables for Nagpur Metro Rail Project.
The work is not construction of metro rail project but this is shifting of existing utilities obstructing metro railway path and providing supplying and installation of new underground cable along with

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

es as a whole. They come into existence only by assembly and connection of various components and parts. Though each component is dutiable, the refrigeration/air conditioning system as a whole cannot be considered to be excisable goods. Air conditioning units, however, would continue to remain dutiable as per the Central Excise Tariff.
(4) Lifts and escalators. (a)Though lifts and escalators are specifically mentioned in sub heading 8428.10, those which are installed in building and permanently fitted into the civil structure, cannot be considered to be excisable goods. Such lifts and escalators have also been held to be non-excisable by the Govt. of India in the case of Otis Elevators India Co. Ltd. reported in 1981 ELT 720 (GOI) = 1981 (7) TMI 70 – GOVERNMENT OF INDIA. Further, this aspect was also a subject matter of C&AG's Audit Para No 7.1(b)/98-99| DAP NO 1867 which has since been settled by the C&AG accepting the Board's view that such lifts and escalators are not excisable go

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

g CIN ORBC18082700076845 under CGST Act.,
Also as required by you we here by submit Tender document (4 sets) of works allotted to us by Nagpur Metro Rail Corporation.
03. CONTENTION – AS PER THE CONCERNED OFFICER
The submission, as reproduced verbatim, could be seen thus-
I would like to submit regarding their questionnaires as a jurisdiction officer as under.
Applicant have raised following questions
1. Whether EPC Contract for electrical cable supply and laying work can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting qut, improvement, modification, repair, maintenance, renovation, alteration or commissioning of immovable property wherein transfer of property in goods (whether as goods or in some Other form) is involved in the execution of such contract.
As per information provided by applicant, The applicant received order from Nagpur Metro Rail Corporation hereafter called as NMRCL for “Shifting LT,HT O/H lines

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

le provided by the applicant, I find that there are different components like installation of cable, cement, joints, transport, insurance which are naturally bundled and supplied in conjunction with each other and are integral to one main supply i.e. supply of cable and if one or more components are removed the nature of main supply would get affected.
Now as per Section 2(119) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term.
“works Contract means 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”
So as to qualify as works contracts work there should be of transfer of property in goods of immovable property is necessary.
The Hon'ble Supreme

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed for the permanent beneficial enjoyment of that to which it is attached.”
19. It is evident from the above that the expression “attached to the earth” has three distinct dimensions, viz. (a) rooted in the earth as in the case of trees and shrubs (b) imbedded in the earth as in the case of walls or buildings or (c) attached to what is imbedded for the permanent beneficial enjoyment of that to which it is attached. Attachment of the plant in question with the help of nuts and bolts to a foundation not more than 11/2 feet deep intended to provide stability to the working of the plant and prevent vibration/wobble free operation does not qualify for being described as attached to the earth under any one of the three clauses extracted above. That is because attachment of the plant to the foundation is not comparable or synonymous to trees and shrubs rooted in earth. It is also not synonymous to imbedding in earth of the plant as in the case of walls and buildings, for the obvious reason t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ty of human and cable itself. Cables can be moved/shifted by excavation of earth and can be re-installed at other place, Transformers are rested on channels which are fitted on cement concrete base for its smooth operation and can be easily shifted/ moved to other sites by lifting the same with the help of the crain without damaging the same. It is Very clear that material is not installed for beneficial enjoyment of land but it is installed for more beneficial use of that material itself.
Section 2(30) defines composite supply as
“supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply”
Thus going through the above facts it is crystal clear that above said supply (activity) constitutes composite Supply and not a works contract.
Thus in my humble opi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed by the way of construction, erection, commissioning or installation of original works pertaining to (a) Railways including monorail and metro. 6%
The Precondition in the said notification is composite supply of works contracts pertaining to metro, as discussed earlier only work relating to immovable property can be classified as works contracts and thus the above said work does not fall in ambit works contract but it is composite supply of various items mentioned in work schedule submitted. Thus the said work can not be classified as works contract and the said notification is not applicable to the applicants case.
Thus going through the above facts it is clear that the above said supply (activity the dealer does not amounts works contract but said supply constitutes composite supply only
Hon. Forum is humbly requested to admit the application for Advance ruling and consider the above submission while disposing the application of the dealer.
04. HEARING
The case was taken u

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

for “Shifting of LT,HT O/H lines crossing and providing LT,HT U/G cables from Hingna Depot CH. 19500 to Ambazari Lake CH 12500 for the Nagpur Metro Rail Project. They have also submitted that the work involves Supply, erection, testing and commissioning including transport, loading, unloading, insurance etc of transformer substation, HT & LT Overhead Line & Cable through Underground, for the Metro Rail Project. In the tender/ work order, the work schedule separately describes each activity to be carried out to complete the work and also rate for each activity is separately mentioned, by adding amount of each activity total estimated tender cost is derived and they have quoted in percent % above or below of the estimated cost.
Thus they had no option to quote the individual prices for each activity and the tender had to be accepted as a whole and they could not accept part activities. They have further stated that NMRCL department is insisting them to charge 12% GST as per Notfn. No. 1

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

erefore discuss all the provisions relating to Works Contract, which is a mixture of service and transfer of goods. GST Schedule Il clearly mentions that the following are supply of services:-
a. construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly,
b. works contract including transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract
Hence Works contract will be treated as service and tax would be charged accordingly. As per Section 2(119) of the CGST Act, 2017, unless the context otherwise requires, the term works contract” means 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 invo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

on and painted as per specification NO SS-AS/FSG.
4. Supplying and erecting 50 x 50 x 6 mm. angle iron as corner support 2m long fixed at the middle of the fencing frame and the other side inclined at 30 degree angle, in C.C. foundation of 15 x 15 x 40cm complete duly painted with one coat of red oxide and two coats aluminum paint.
5. Supplying & laying (including excavation) 15 cms. dia RCC Hume pipe with coupling collar of standard thickness at required depth up to 90 cms. below road/ ground surface, for enclosing provided cable & necessary back filling with light ramming to make the road/ ground surface as it was (Except bitumen carpet)
Section 3(26) of General Clauses Act, 1897 defines 'Immovable property' as follows:
“Immovable property' shall include land, benefits to arise out of land, and things attached to the earth, or permanently fastened to anything attached to the earth;”
a. It is evident from (1) above that they are providing cement concrete (cc) foundation for pump

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

as it was. Therefore the implication is that the cables are enclosed in such RCC pipes which are kept under the ground at a certain depth and then the entire pipes with the enclosed cables are covered back with filling to make the road as it is. If this is not attached to earth, then what is it? This clearly satisfies the condition of being attached to earth. The pipes are fixed underneath the ground level underground, covered with filling and in such case it is clear that the said pipes are meant to be affixed permanently underneath the ground and therefore cannot be considered as a movable property.
We further find from the work schedule submitted by the applicant that their work involves supply, erection, testing and commissioning including transport, loading, unloading, insurance etc of transformer substations, HT & LT Overhead Line & Cable Through Underground. Their EPC contract for electrical cable supply and laying work can be classified as contract for building, construction,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

visions of Notification no. 11/2017-Central Tax (Rate) dated 28th June 2017 which is applicable to the present case.
Sl.No.
Chapter, Section or Heading
Description of Service
Rate (per cent)
Condition
1
2
3
4
5
 
Chapter 99
All Services
 
 
 
Section 5
Construction Services
 
 
 
Heading 9954 (Construction service)
(i) ……………………………..)
9
–
 
(ii) Composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017.
9
–
 
(iii) construction services other the (i) and (ii) above.
6
–
Hence as per the said Notfn it is very clear that the composite supply of works contract as in the subject case falls under (ii) attracting 18% GST. The said Notification was amended on 22.08.2017 vide Notfn No. 20/2017 – Central Tax (Rate) and is reproduced as under:-
Sl.No.
Chapter, Section or Heading
Description of Service
Rate (per cent)
Condition
1
2

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

9) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction,……………of-
(a) a road, bridge, tunnel, or terminal…….;
(b) a civil structure…….. under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
(c) a civil structure ………… under the Housing for All (Urban) Mission/Pradhnn Mantri Awas Yojana,……….;
(d) a civil structure or any other original works pertaining to ………….. under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;
(e) a pollution control or effluent treatment plant,………….
6
 
 
 
(v) Composite supply of works contract as 6 defined in clause. (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of ORIGINAL WORKS pertaining to, (a) railways, excluding monorail and metro……….
6
 
 
 
(vi) Construction services other tha

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

upply of works contract as 6 defined in clause. (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of ORIGINAL WORKS pertaining to, (a) railways, excluding monorail and metro ………
6
 
 
 
(vi) Services provided to the Central 6 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 or other persons specified in paragraph 3 of the Schedu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

State Government, Union territory or local authority, as the case may be
 
 
(iv) Composite supply of works contract…………
6
 
 
 
(v) Composite supply of works contract as 6 defined in clause. (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of ORIGINAL WORKS pertaining to, (a) railways, excluding monorail and metro ………
6
 
 
 
(vi) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017 provided to the Central 6 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 bus

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

te) and vide this amendment clause (v) as above was changed to include 'Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction,  ……………… pertaining to, (a) railways, INCLUDING monorail and metro.
In the subject case it is seen that the applicant is providing composite supply of Works Contract in respect of Metro but the reduced rate of tax is available only if the work is of the type of ORIGINAL WORKS.
Original Works would mean ; all new constructions; all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable; erection, commissioning or installation on of plant, machinery or equipment or structures, whether pre-fabricated or otherwise, etc. In the present case the work done by the applicant does not appear to be original works. The applicant themselves have stated that “Here we would like to draw your atte

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1/2018 dated 25.01.2018 and attract GST (9% each of CGST and SGST).
05. In view of the extensive deliberations as held hereinabove, we pass an order as follows :
ORDER
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA-47/2018-19/B-120
Mumbai, dt.25.9.2018
For reasons as discussed in the body of the order, the questions are answered thus –
Question 1:- Whether EPC Contract for electrical cable supply and laying work can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of immovable property wherein transfer of property in goods (Whether as goods or in some other form) is involved in the execution of such contract.
Answer:- Answered in the affirmative.
Question 2:- Whether these contracts can be classified as works contracts as per GST Law and wh

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Sanction of pending IGST refund claims where the records have not been transmitted to from the GSTN to DG system
PUBLIC NOTICE NO.- 35/2018 Dated:- 25-9-2018 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
CUSTOM HOUSE: PORT AREA: VISAKHAPATNAM – 530 035
F. No. P3/06/2017-Stats(AM).Pt.II
Date: 25.09.2018
PUBLIC NOTICE NO.- 35/2018
Sub: Sanction of pending IGST refund claims where the records have not been transmitted to from the GSTN to DG system-Reg.
Kind attention of all exporters, Customs Broker, the members general trade and other stake holders is invited to the resolution provided for IGST Refund vide this office's Public Notices 21/2018 dt 31.05.2018 in terms of Board Circular No. 12/2018 dt 29.05.2

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Formation of IGST Refund helpdesk
PUBLIC NOTICE NO. 31/2018 Dated:- 25-9-2018 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370 210
Phone No. 02860-271468/469, FAX NO. 02836-271467
E-mail- commr-cuskandla@nic.in
F. No. S/20-72/PN/IGST Ref/AG/2017-18
Dated: 25.9.2018
PUBLIC NOTICE NO. 31/2018
Subject: Formation of IGST Refund helpdesk- reg.
Attention of all Importer/ Exporter, Custom Brokers, Members of the Trade and all other concerned is invi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
23/2018 Dated:- 25-9-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS: BENGALURU CITY COMMISSIONERATE P.B. NO. 5400: C.R. BUILDING, QUEEN'S ROAD, BENGALURU-5600 001
C.NO.VIII/09/09/2018 City Cus.Tech-PN
Dated: 25.09.2018
PUBLIC NOTICE NO. 23/2018
Subiect: Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to D

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =