Goods and Services Tax

Time limit for making the declaration in FORM GST ITC-04 for the period period from July, 2017 to September, 2018 extended till the 31st day of December, 2018.
59/2018 Dated:- 26-10-2018 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 78/2018-Central Tax dated 31-12-2018
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION No. 59/2018 – Central Tax
New Delhi, the 26th October, 2018
G.S.R. 1071(E).- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), and in supercession of the notification of the

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Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018
58/2018 Dated:- 26-10-2018 Central GST (CGST)
GST
CGST
CGST
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION No. 58/2018 – Central Tax
New Delhi, the 26th October, 2018
G.S.R.1070(E).-In exercise of the powers conferred by section 148 of the Central Goo

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Extension of SB005 Mechanism for IGST Export Refunds with Revised Procedures; Streamlined Compensation Cess Disbursal for Exporters.
Circulars
Customs
IGST Export Refunds – extension in SB0

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CLUBBING OF SERVICES FOR CHECKING GST EXEMPTION LIMIT
Query (Issue) Started By: – rajesh singal Dated:- 25-10-2018 Last Reply Date:- 26-10-2018 Service Tax
Got 10 Replies
Service Tax
Hello Sir,
We are providing two types of one services i.e. one is providing tankers to Indian Oil Corporation for transportation of petrol/diesel. These tankers are provided for supply of product to our own petrol pumps. Although it is a taxable service under GTA but service tax is being deposited by IOC. So we do not do anything in this regard. Total amount of service provided is app. 28.00 lacs.
Secondly we have one Maruti Service Station and annual receipts are around 6.50 Lacs. Which is very well below the exemption limit.
Now query is wheth

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n into account.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
Not required.
Reply By Ganeshan Kalyani:
The Reply:
In my view, the GTA turnover would not be considered to include it with the taxable service of service station.
Reply By rajesh singal:
The Reply:
Sir,
but Assessing officer is doing so, what should be done in this regard.
Rajesh Kumar Singal
Reply By KASTURI SETHI:
The Reply:
You may receive a letter from the Department. You will not receive Show Cause Notice on the issue asked by you .Some other issues may be involved. It is your phobia on the issue. It is time to be silent and fearless. Notification is very much clear. All other experts are also of the same view. Nowadays Govt. is very strict regarding issuance o

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request for clarification on generation of invoice-gst
Query (Issue) Started By: – Ramakrishnan Seshadri Dated:- 25-10-2018 Last Reply Date:- 26-10-2018 Goods and Services Tax – GST
Got 7 Replies
GST
Dear Sirs,
Good Morning.
We need a clarification on generation of invoices. We are supplier of OEM Car company and supplying parts through generation of invoices like original for buyer and duplicate for transporter to them. Now the customer says you can supply the parts with duplicate for transporter copy and no need of original for buyer copy. Whether this is correct or not under gst. Any amendment has came that one invoice is ok .Please clarify.
Thanks & Regards,
S.Ramakrishnan
Reply By SHIVKUMAR SHARMA:
The Reply:
Tax Inv

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IGINAL FOR RECIPIENT;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
(2) The invoice shall be prepared in duplicate, in the case of the supply of services, in the following manner, namely,-
(a) the original copy being marked as ORIGINAL FOR RECIPIENT; and
(b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER.
(3) The serial number of invoices issued during a tax period shall be furnished electronically through the common portal in FORM GSTR-1.
There is not change in section/rule of invoice. Original for recipient and dup. for transporter are meant for recipient only. But difference people are handling invoice in different way as their conv

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Denial of carry forwarding of CESS credit into GST – Course of action
By: – Venkataprasad Pasupuleti
Goods and Services Tax – GST
Dated:- 25-10-2018

On introduction of GST, the credit of taxes under the existing law, predominantly Central Excise, Service Tax and Value Added Tax, was allowed to be carry forwarded vide the transitional provision either as Central Goods and Service Tax (CGST) or State Goods and Service Tax (SGST) as the case may be accordingly taxpayers did carry forwarded the credit by filing transactional credit by filing Form Tran-1. The common observation of the department during the transitional credit verification is that the closing credit balance of the Education Cess, Secondary and higher Education Cess, Krishi Kalyan cess (herein after referred as 'Cess credit' for brevity) is not eligible for the transfer into GST. However, Section 140(1) of CGST Act, 2017 provides that register person shall be entitled to take, in his electronic credit ledger

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C: As the amendment is retrospective in nature, the amount of Cess credit carry forwarded into GST becomes the transfer of irregular credit and requires to be paid back to the Government. The same may be paid back by way of reversal of CGST credit through Table 4(B)(2) of the GSTR – 3B and intimate the department in writing with a dated acknowledgement. In case there is no sufficient credit this gets reflected into to electronic output register and needs to be paid in cash.
Interest liability: The consequential interest liability would vary in different scenarios which are discussed below:
* When CESS credit carry forwarded into GST but not utilized: As far as interest on input tax credit, the reference shall be made to the section 50(3) of CGST Act, 2017 which specifies that interest is required to be paid by a taxable person at 24% if he claims any undue or excess claim of input tax credit under Section 42(10) and Section 43(10). As these sub-section deals with the concept of ma

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ies then the same shall be reversed along with interest from the date of utilization to actual date of reversal.
Is there any waiver of the interest liability as the ineligibility was due to retrospective amendment?
It Is very important to note that the 'Cess credit' was eligible upto the enactment however it is becoming ineligible from the past date on the date of enactment, so non-payment of the output liability (to the extent of utilization) will be on the date of enactment, which has to be made good by making the payment and hence the question of interest arises. In general, whenever retrospective amendment was made, it was the practice of the Government to give a saving clause in terms of either waiver of the interest liability or specify the cutoff date from which the interest liability would attract. Unfortunately, no such saving clause is found in the present retrospective amendment made in the section 140, ibid.
Judicially, the Hon'ble Supreme Court in case of Star India

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Concept and Applicability of TDS and TCS provisions w.e.f. October 1, 2018
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 25-10-2018

After getting deferred till September 30, 2018, the Central Government vide Notification No. 50/2018 – Central Tax dated September 13, 2018 and Notification No. 51/2018 – Central Tax dated September 13, 2018, has appointed the 1st day of October 2018, as the date on which the provisions of Section 51 of the CGST Act, 2017 (i.e. Tax deduction at source) and Section 52 (i.e. Tax collection at source) shall come into force.
For easy digests, we are summarizing hereunder the gist of provisions pertaining to TDS and TCS in GST:
Tax Deduction at Source (TDS) under Section 51 of the CGST Act, 2017 read with Rule 66 of the CGST Rules, 2017
Particulars
Applicable Section/ Sub-section/ Notification
Provisions
Who is required to deduct TDS (deductor)?
Section 51(1) r.w. Notification No. 50/2018 – Central Tax dated September 13, 2018
F

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te of TDS
Section 51(1)
TDS is to be deducted at the rate of 1% [i.e. 2% for CGST+SGST/UTGST or IGST] from the payment made or credited to the deductee
Value of supply
Explanation to Section 51(1)
For the purpose of TDS specified above, the value of supply shall be taken as the amount excluding CGST, CGST/UTGST, IGST and cess indicated in the invoice
Compulsory registration for TDS deductor
Section 24(vi)
TDS deductors, whether or not separately registered, are required to compulsorily register in GST irrespective of threshold limits.
Form for TDS deductor registration
Rule 12(1)
Form GST REG-07 – Registration started from September 18, 2017(The Goods and Services Tax (GST) Council, at its 21st meeting in Hyderabad) TDS applicants who do not have a PAN, can register on basis of TAN
Payment of TDS by deductor
Section 51(2)
The amount of TDS shall be paid to the Government by the deductor within 10 days after the end of the month in which such deduction is made.
TDS Certif

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per day from the day after the expiry of five days period until the failure is rectified, subject to a maximum amount of INR 5,000/- [i.e. INR 2,000/- per day subject to maximum of INR 10,000/- for CGST + SGST/UTGST]
Recovery & Refund
Determination of amount in default
Section 51(7)
In accordance with Section 73 (determination of tax in non-fraud cases) or Section 74 (determination of tax in fraud cases) of the CGST Act, 2017
Refund of excess deduction
Section 51(8)
Refund to deductee arising on account of excess or erroneous deduction shall be dealt in accordance with Section 54.
No refund shall be granted if the amount deducted has been credited to electronic cash ledger of deductee.
Collection of tax at Source (TCS) under Section 52 of the CGST Act, 2017 read with Rule 67 of the CGST Rules, 2017
Particulars
Applicable Section/Sub-section/ Notification
Provisions
Who is required to collect TCS?
Section 52(1)
Every electronic commerce operator (“operator”), not being

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ll be done by the operator by paying the supplier, the price of the product/ services, less the amount of TDS.
Rate of TCS
Section 52(1)
TCS is to be deducted at the rate not exceeding 1% of the net value of taxable supplies of the goods/services supplied through the portal of the operator
Meaning of 'electronic commerce operator'
Section 2(45)
“Electronic commerce operator” means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce
Meaning of 'electronic commerce'
Section 2(44)
“Electronic commerce” means the supply of goods or services or both, including digital products over digital or electronic network
Meaning of 'Net value of taxable supplies'
Explanation to Section 52(1)
“Net value of taxable supplies” shall mean the aggregate value of taxable supplies of goods or services or both, other than services notified under sub-section (5) of section 9, made during any month by all registered persons through the operator

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operator within 10 days after the end of the month in which such collection is made.
TCS statement
Section 52(4), 52(5) & 52(6) r.w. Rule 67(1) & 80(2)
The operator is required to furnish a monthly statement in Form GSTR-8 by the 10th of the following month.
The operator is also required to file an Annual statement in Form GSTR-9B by the 31st of December following the end of every financial year.
The operator can rectify errors in the statements filed, if any, latest by the return to be filed for the month of September, following the end of every financial year or the actual date of furnishing relevant annual statement, whichever is earlier.
ITC to supplier
Section 52(7)
The tax collected by the operator shall be credited to the cash ledger of the supplier who has supplied the goods/services through the operator. The supplier can claim credit of the tax collected and reflected in the return by the Operator in his [supplier's] electronic cash ledger.
Matching of details of sup

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Liaison Office Activities Not Considered Supply Under CGST/SGST When Compliant with RBI Conditions.
Case-Laws
GST
Levy of GST – Supply of services or not – activity of Liaison office – they are in fact working as employees of the foreign office – The liaison activities being undertaken by the applicant when strictly in line with condition specified by RBI permission letter do not amount to supply under CGST and SGST Act.
TMI Updates – Highlights, quick notes, marquee, annotation, ne

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Ship Parts and Equipment Not Eligible for 5% Reduced IGST Tax Rate: Classification Ruling Explained.
Case-Laws
GST
Classification of Supply – Whether the parts/spares/equipments which are use

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Company Canteen Services for Employees Considered 'Supply' Under GST; Subject to Taxation.
Case-Laws
GST
Levy of GST – providing canteen services exclusively for their employees – The supply

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GST Rate for “Ada” (Maida/Rice Flour) Set at 5% Under HSN 1902, Sl No. 97 for Vermicelli.
Case-Laws
GST
Rate of GST – Classification – Ada – made from 'maida or rice flour' or 'maida and rice

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Officers cannot blame technical issues like computer failures for canceling provisional registrations; they must follow proper procedures.
Case-Laws
GST
Restoration of cancelled provisional r

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Sanction of pending IGST refund claims where the records have not been transmitted from GSTN to DG Systems
PUBLIC NOTICE NO. 34/2018 Dated:- 25-10-2018 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS
NEW CUSTOM HOUSE, KANDLA-370 210
Phone No. 02860-271468/469, FAX NO. 02836-271467
F. No. S/20-72/PN/IGST Ref/AG/2017-18
Dated: 25.10.2018
PUBLIC NOTICE NO. 34/2018
Subject:- Sanction of pending IGST refund claims where the records have not been transmitted from GSTN to DG Systems- M/ reg.
Attention of the Exporter, General Trade and all other stake holders is invited to the Public Notice No. 01/2018 dated 16.1.2018, Public Notice No. 9/2018 dated 27.2.2018, Public Notice No. 13/2018 dated 15.3.2018, Public Notice No. 16

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on said subject. The matter was examined in the Board and it has been observed that under CGST Act, 2017 Cost Accountants have also been recognized for various certification/ representations like in Section 35, Section 66, Section 116 and Section 48 read with Rule 24 of Return rules.
4. Accordingly, it has been decided that Cost Accountants are also authorized to provide the requisite certificates as envisaged under Circular 12/2018-Customs dated 29.05.2018.
5. Hence, It is requested that above changes in facility to obtain certificates from Cost Accountant also, may be utilized by one and all and co- operate with the Department in processing the refund claims immediately.
(Sanjay Kumar Agarwal)
Commissioner
Circular, Trade Notice,

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M/s Steel & Metal Tubes (I) Ltd. Versus Commissioner Central GST, Noida
Central Excise
2018 (12) TMI 236 – CESTAT ALLAHABAD – TMI
CESTAT ALLAHABAD – AT
Dated:- 25-10-2018
APPEAL No. E/70555/2018-EX[SM] – FINAL ORDER NO 72578/2018
Central Excise
Mrs. Archana Wadhwa, Member (Judicial)
Shri Rajesh Chhibber (Advocate) for Appellant
Shri Pawan Kumar Singh (Supdt.) AR for Respondent
ORDER
Per: Archana Wadhwa
After hearing both the sides I find that the appellant is engaged in the manufacture of Steel Pipes and Tubes and was procuring HR Coils from various sources including SAIL, Rourkela. The said HR Coils was being received through Rail and Railways were charging service tax for transportation of the same, which were shown in the Railway Receipt (RR), on the basis of which the appellant was claiming the credit.
2. However, w.e.f. 27.08.2014, the Cenvat Credit Rules were amended and Clause (a) was introduced after Clause (f) of sub Rule (1) of Rule 9 of Cenvat

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dit and the credit availed by the consignee i.e., appellant is not proper. The appellant brought to the notice of the Adjudicating Authority a circular issued by the Board being Circular No. 1048/36/2016-CX dated 20.09.2016 wherein it was clarified that if the consignor is not availing the Cenvat Credit, the same can be availed by the consignee. The said circular was not followed by the Adjudicating Authority on the ground that the same stands issued in September, 2016 whereas the period involved in the appeal is from July, 2014 to March, 2015. It was also observed that since the STTG certificate was not issued by the Railways in the name of the appellant, the same would not form eligible document for the purpose of availment of credit. Hence demand to the tune of Rs. 10.58 lakhs approximately were confirmed along with confirmation of interest and imposition of penalty of identical amount.
The said order was upheld by Commissioner (Appeals). Hence the present appeal.
4. The facts are

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or ready reference:-
“(v) In case if the Service Tax has been paid by the consignor but CENVAT credit is to be availed by the consignee, who is eligible for such credit as per the rules, the consignor shall make a written request to Railways for issue of consignee-wise STTG certificate duly indicting the RR details pertaining to the consignee in the format prescribed above. The competent Railway Authority shall issue the STTG certificate accordingly, even though it will require issuance of more than one STTG certificates to the customer (consignor) for a particular month. The consignor shall transfer the consignee-wise 'STTG certificate' in original to the consignee concerned. The consignee may avail the CENVAT credit on the strength of this certificate.
(vi) Where a consolidated STTG Certificate has been issued in terms of clause (iii), no STTG Certificate consignee-wise in terms of clause (v) shall be issued and vice-versa.”
As is clear from reading of the above paragraphs the c

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In Re: Assistant commissioner of Central Tax, Sankrail division (MEGA FLEX PLASTICS LTD.)
GST
2018 (11) TMI 663 – APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL – 2018 (19) G. S. T. L. 159 (App. A. A. R. – GST), [2019] 63 G S.T.R. 80 (AAR)
APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL – AAAR
Dated:- 25-10-2018
Case No. 06/WBAAAR/Appeal/2018
GST
RANDHIR KUMAR AND RAKESH KUMAR SHARMA MEMBER
Present for the Appellant: Mr. Nishant Kumar, Assistant Commissioner of Central Tax, Sankrail Division, Howrah CGST & CX Commissionerate
Present for the Respondent: Mr. Vinay Kumar Shraff, Advocate
This Appeal has been filed by the Assistant Commissioner of Central Tax, Sankrail Division, Howrah CGST & CX Commissionerate (hereinafter referred to as “the Appellant”) on 08.08.2018 against Advance Ruling No. 09/WBAAR/2018-19 dated 06.07.2018 = 2018 (7) TMI 391 – AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL, pronounced by the West Bengal Authority for Advance Ruling in th

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peal against the above Advance Ruling requesting to set aside/ modify the impugned Advance Ruling passed by the Authority for Advance Ruling or pass any such further or other orders as may be deemed fit and proper in the facts and circumstances of the case on the following grounds:
i) The Respondent had themselves declared that they manufacture woven sacks of plastic materials of Chapter 39. The learned Advance Ruling Authority referred to Note 1(h) to Section XI of the Tariff Act which covers “textile and textile articles from Chapter 50 to 63 and does not include woven, knitted or crocheted fabrics of Chapter 39”, and hence the learned Advance Ruling Authority has erred in interpreting the true essence of this Chapter note;
ii) When every word in the above Chapter note is separated by comma then each word should be given equal weightage and from that perspective the word 'woven' should have been considered as an exclusion word in its own right. Hence the Advance Ruling is n

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ne Leno bags/ sacks containing 100 MT polypropylene granules” under ITCHS 39232990, the assessee decided to change the Tariff Heading for the same product, PP Leno Bags, to 6305 33 00 without citing any reasons for the same. The Appellant also submitted that the rule of estoppel by election is applicable in the matter as the Respondent themselves declared the item in question under Tariff Sub-Heading 3923 29 90 and enjoyed the duty draw back as per Duty Drawback Schedule of DGFT. The Appellant further submitted that the same product cannot be cleared for export and in DTA under two different Tariff Headings.
6. During the course of the hearing, the Respondent submitted the following:
(i) Manufacturing process includes manufacturing of polypropylene strips (tapes) which is woven to produce man-made textile material which is commercially known as Leno Fabric;
(ii) In terms of Chapter Note 2(p) of Chapter 39 of the GST Tariff (Plastics and articles thereof) if textiles or textiles prod

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uits and vegetables. The Standard IS 16187:2014 classifies such Sacks under the category of Textiles.
(vi) The respondent has been granted capital subsidy by the government of India under The Technology Upgradation Fund Scheme (TUFS) for making the textile industry globally competitive and to reduce the capital cost for the textile industry-
(vii) The polypropylene leno bags for packing of agricultural produce is internationally classified under HSN code 63053300.
7. The Respondent submitted copies of the reports of test conducted by the Central Institute of Plastics Engineering & Technology, Haldia, dated 15.03.2018, the Indian Institute of Packaging, Kolkata, dated 27.03.2018 and Indian Oil Corporation Ltd., Panipat, dated 12.03.2018 on his samples of PP Woven Leno Bags. These test reports arc based on samples provided by the Respondent. It is also seen that in the reports of Central Institute of Plastics Engineering & Technology and the Indian Institute of Packaging i.e. Test Rep

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[1993 (41) ECC 285; 1993; ECR 351 MP; [1990 (50) ELT 201 MP] = 1989 (9) TMI 120 – HIGH COURT OF MADHYA PRADESH AT INDORE, has rendered the following judgment: –
“……the process of the manufacture of the HDPE tapes, the earlier judgments of the CEGAT approved by the Supreme Court and accepted by the Department, all clearly go to show that the HDPE bags are the bags woven by the plastic strips and they, therefore, are goods of plastic and the material used for weaving those bags being the strips of plastic made from plastic granules, the strips of plastic used for weaving the aforesaid HDPE woven sacks has to be classified as an Item under entry 39.20 of Chapter 39 and not under entry 54.06 of Chapter 54. Accordingly the entries of the finished goods have also to be made under the proper Chapter of the Tariff Act treating them as the finished goods made of plastic strips.
In the result we hold that HDPE strips or tapes fall under the Heading 39.20, sub-heading 3920.32 of the Central

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In Re: M/s Indian Institute of Management
GST
2018 (11) TMI 662 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – 2018 (19) G. S. T. L. 148 (A. A. R. – GST), [2019] 66 G S.T.R. 240 (AAR)
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – AAR
Dated:- 25-10-2018
AAR No. KAR ADRG 25/2018
GST
SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER
Represented by : Sri Veeresh S. Kandgol, Chartered Accountant
ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017
1. M/s Indian Institute of Management, Bangalore (called as the “Applicant” hereinafter), No.12, Bannerghatta Road, Bengaluru – 560076, having GSTIN number 29AAAAAI0405N1ZQ, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000-00 each under the CGST Act and

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as amended by Notification No. 2/2018 dated 25th January 2018 being education provided as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force in the light of enactment of the Indian Institute of Management Act, 2017?
3. The applicant furnishes some facts relevant to the stated activity:
a) The applicant states that they are an educational institution of excellence established in the year 1973 with the objectives of imparting high-quality management education and training, conducting industrial and management research, etc. The applicant was established under the auspices of the Ministry of Human Resources Development (MHRD) Government of India as a premier educational institution and is renowned in India for its management education programs.
b) That the applicant was registered as a society with the Registrar of Societies, Mysore State (now Karnataka) vide No. 403/71-72 dated 27-03-1972 and is recognized world over as an instituti

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ch cater to multiple sectors of society. The IIMB nurtures a teaching philosophy which encourages students to apply their learning in solving the real-life challenges around the world. IIMB currently offers 5 long duration programmes which collectively develop entry and middle level management professionals for companies, government and non-governmental organisations. IIMB also offers certificate programmes of short and long durations under Executive Education Programmes for mid and senior level Executives.
f) The applicant has provided the details of long duration programmes offered by it and its taxability is given in the table as below:
Sl.No.
Programmes Offered
Period
Taxability under GST as per Notification No. 12/2017 Central Tax (Rate) dtd 28-06-2017
1
Fellow Programme in Management (FPM) is a full time doctoral programme and is committed to train individual who will excel in their area of research through publication of high quality work of
international standard
5

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rogramme in Enterprise Management (PGPEM) is a weekend management program, designed for middle and senior level working professionals. Participants learn from World Class faculty, while strengthening their network through collaboration with peers during their on-campus long week-end session
2 years
Exempted
3
Post Graduate Programme in Management (EPGP) is an intensive program designed to enhance skills and capabilities essential for responsible position at senior management level. Challenging widespread and globally oriented, the objective of this programme is to produce future leaders who can handle the dynamic corporate environment.
1 year
Exempted
h) The applicant states that currently certain programmes offered by IIM are exempted as per the Notification No. 12/ 2017 – Central tax (Rate) dated 28th June, 2017. As per the applicant the relevant Heading 9992 vide Sl. No. 67 under which exemption to programmes offered by IIM. The said entry is reproduced as under:
Sl.No.

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ation No. 12/2017-Central Tax (Rate) dated 28th June 2017 has not addressed the current change in Constitution in respect of IIMB.
i) The applicant has reproduced the provisions of the Indian Institute of Management Act, 2017 in support of awarding of educational qualification which is recognized by the said Act:
i. Section 2 : Declaration of certain institutions as institutions of national importance.
“Whereas the objects of the Institutes mentioned in the Schedule are such as to make them institutions of national importance, it is hereby declared that each such institute is an institution of national importance.”
ii. Section 3 (h) – “Institute” means any Institute mentioned in column (5) of the Schedule;
iii. Section 4: Incorporation of Institutes
(1) On and from the commencement of this Act. Every existing Institute shall be a body corporate by the same name as mentioned in column (5) of the Schedule.
iv. Section 7 : Powers and functions of Institute
Subject to the pr

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(d) to establish departments, faculties or schools of studies and initiate programmes or courses of study at the Institute; (f) to grant degrees, diplomas, and other academic distinctions or titles, and to institute and award fellowships, scholarships, prizes and medals;
(g) to confer honorary degrees in such manner as may be specified by the regulations”
(h) to grant honorary awards and other distinctions;
(o) to specify by regulations the institution of fellowships, scholarships, medals and prizes;
viii. Section 15: Powers and functions of Academic Council.
(1) The Academic Council shall perform the following functions, namely:
(a) to specify the criteria and process for admission to courses or programmes of study offered by the institute;
(b) to specify the academic content of programmes and courses of study and undertake modifications therein;
(c) to specify the academic calendar, guidelines for conduct of examination and recommend grant of degrees, diplomas and oth

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itute of Management, Bangalore, A society registered under the Mysore Societies Registration Act, 1960 (17 of 1960)
Bengaluru
Indian Institute of Management, Bangalore
xi. Meaning of the term “any law for the time being in force”
Further the expression “any law for the time being in force” is of wide connotation. It is submitted that the word “law” itself is very wide in its scope and would include within its ambit not only statutes (whether taxing statute or otherwise) but an order made by the Government, resolution of Government, Government schemes, notification, rules and regulations, customs, usage, etc., which have the force of law.
xii. Meaning of the term “Curriculum”
Curriculum refers to the means and materials with which students will interact for the purpose of achieving identified educational outcomes.
xiii. The applicant states that in his case the law means The Indian Institute of Management Act, 2017. Thus, as per the provisions of the Indian Institute of Managem

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and staff;
(ii) Catering, including any mid-day meals scheme sponsored by the Central Government, State Government or
Union Territory;
(iii) Security or cleaning or house-keeping performed in such educational institution.
(iv) Services relating to admission to, or conduct of examination by, such institution;
Provided that nothing contained in sub-items (i), (ii) and (iii) of item (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent.
Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of, –
(i) Pre-school education and education up to higher secondary school or equipment; or
(ii) Education as a part of an approved vocational education course.
(v) Supply of online educational journals or periodicals:
Nil
Nil
j. The applicant prays to provide the Advance ruling as men

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17.
4. The applicant has also submitted the extract from the minutes of 164th Board Meeting held on 17th March 2018.
3. Award of Diplomas, Certificates and Distinctions to Graduands
The Director referred to the following two Resolutions that had been circulated to the Board Members on 16th March 2018, which was approved by 11 members.
Resolution-1:
With the coming into effect of the Indian Institutes of Management Act, 2017 and also on the approval of the Faculty body Indian Institute of Management, Bangalore, now reconstituted as the Academic Council, the Board of Governors of Indian Institute of Management, Bangalore, hereby approve the modifications made to the Ordinances.
Resolution -2:
With the coming into effect of the Indian Institutes of Management Act, 2017 and also on the recommendation of the Academic Council of Indian Institute of Management, Bangalore, have resolved for the conversion of the post-graduate diploma in management into a Master's Degree titled as Master

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amme in management
(2) Other courses including Executive Development Programmes
The courses enumerated at (1) above are covered under entry no. 67 of the said notification and are exempt. The contention of the applicant is that the courses offered by the applicant and not covered under entry no. 67 of the said notification are covered under entry no. 66 of the said notification and are also exempt.
For this the entry no. 66 needs to be looked:
Entry No. 66 reads as under
Services provided –
(a) by an educational institution to its students, faculty and staff;
(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;
(b) To an educational institution, by way of,
(i) Transportation of students, faculty and staff;
(ii) Catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union Territory;
(iii) Security or cleaning or house-keeping performed in such education

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assification of Services attached to Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. There are six Groups of various Education Services under the Heading 9992 covering all services from pre-primary education services to specialized education services.
4.3 Serial No. 66 of the said Notification No. 12/2017 is a general entry in relation to exemption of services provided by an educational institution and /or to an educational institution. Educational institution means an institution providing services by way of (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course. Therefore all educational services provided by an institute, which leads to a qualification/ degree, recognized by the law, for the time being in force, are exempt from payment of GST. The appli

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rned, the provisions contained in Serial no. 67 alone shall apply. The constitution of the Notification does not allow selective application of Serial No. 67 in respect of educational programmes like (a) two year full time Post Graduate Programmes in management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management; (b) fellow programme in Management; (c) five year integrated programme in Management and application of Serial number 66 for the rest of the educational programmes. In conclusion we are of the opinion that when Notification number 12/2017 provides for a specific entry for the Indian Institutes of Management at serial no. 67, the provisions of serial number 66 shall not apply to them.
4.5 Similarly, the second question also relates to the applicability of entry no. 66 in the presence of specific entry no. 67. Therefore the same view holds good for the second questi

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In Re: M/s Nash Industries (I) Pvt Ltd.,
GST
2018 (11) TMI 607 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – 2018 (19) G. S. T. L. 162 (A. A. R. – GST), [2019] 69 G S.T.R. 369 (AAR)
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – AAR
Dated:- 25-10-2018
AAR No. KAR ADRG 24/2018
GST
SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER
Represented by: Sri S.Ramaswamy, Chief Commercial Officer
ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017
1. M/s Nash Industries (I) Pvt Ltd, (called as the 'Applicant' hereinafter),
236-237/2, 8th Main Road, Peenya Industrial Area, 3rd Phase, Bengaluru – 560058, having GSTIN number 29AADCN9558Q1ZC, has filed an application for Advance Ruling under Section 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000-0

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was replied as includible. This reply from the jurisdictional Assistant Commissioner of Central Tax asked to refer to the provisions of section 15 read with rule 27 of the CGST law. However, he stated that the customers are of the view that the amortization cost is not includible to arrive at the value for the purpose of GST unlike the erstwhile Central Excise Law. In the absence of clarity on the matter, the applicant preferred the ruling.
c. He stated that the it appears that the valuation provisions under the CGST Law is the same as that provided in the erstwhile Central Excise Law. Therefore, the applicant is of the view that the cost of amortization is to be added to the value of the goods supplied for the purpose of payment of GST. In this regard, he referred to the decision of the Hon'ble High Court in the case of TATA Johnson Controls Automotive Ltd v/s State of Maharashtra 2017 (7) GST GSTL 271 (BOM) = 2017 (8) TMI 344 – BOMBAY HIGH COURT. He has also enclosed the working for

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ve at the transaction value on which the Central Excise is paid. He has quoted section 15 of the CGST / SGST Act and rule 27 of the CGST / SGST Rules which reads as under:
Section 15
(2) The value of supply shall include:-
(a) . . . . . . .
(b) Any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or service or both.
(c) . . . . . . .
(d) . . . . . . .
(e) . . . . . . .
(4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed.
Rule 27: Value of supply of goods or services where the consideration is not wholly in money:
(a) be the open market value of such supply
(b) If the open market value is not available under clause (a), be the sum total of consideration in money and any such further amount in money as is e

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y = consideration in money + Amount equivalent to consideration not in money.
He added that his customers paid the invoice value including excise duty on the amortised cost of the value of the tools under the erstwhile Central Excise Law. However, the same customers are not paying the GST amount charged on the supply of goods stating that the amortised cost of the tool is not includible under the GST.
g. The applicant has also referred to the following decisions:
1. TATA Johnson Controls Automotive Ltd v/s State of Maharashtra 2017 (7) GST GSTL 271 (BOM) = 2017 (8) TMI 344 – BOMBAY HIGH COURT
2. GSTAMP Automotive India Pvt Ltd v/s Commissioner of Central Excise reported in 2017 GSTL 337 (Tri) = 2017 (7) TMI 889 – CESTAT MUMBAI
3. Lear Automotive India Pvt Ltd v/s Commissioner reported in 2014 ELT 65 (Tri) = 2013 (12) TMI 1453 – CESTAT AHMEDABAD
4. FINDINGS & DISCUSSION:
4.1 The transaction of the applicant is verified and found that there are two supplies involved in the entire

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raised invoices towards their manufacture / supply and received the due consideration from the recipient. Therefore entry number 1 of Schedule I is the closest entry to the issue at hand. As the tools are supplied by the recipient to the applicant for the limited purpose of manufacture / supply of components, the activity does not amount to permanent transfer of the business asset of the recipient. Therefore, the activity of free supply of tools by the recipient to the applicant does not amount to supply as defined in Section 7 of the CGST Act 2017.
4.3 Now we proceed to examine the provisions of Section 15 of the CGST / KGST Act 2017 in order to address the question raised by the applicant.
Section 15(1) of the said Acts provides as follows:
“The value of a supply of goods or services or both shall be transaction value, which is the price actually paid or payable for the said supply of goods or services or both when the supplier and the recipient of the supply are not related and

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e else or the recipient could supply them free of cost. In case the applicant procures the tools from a third party, then they would incur a cost and the cost could be included in the value of taxable supply to the recipient. There is no scope of any dispute in this situation about the fact that the cost of the tools is an essential element to be included in the cost of the component finally supplied by the applicant. This is also because without the tools the final component could not have been manufactured. However, when the first or third situation prevails, then the applicant has not spent any amount in respect of the tools. Nevertheless the applicant could not have manufactured the components without the tool. Here the cost the tool is borne by the recipient of the supply whereas the same should have been borne by the applicant, as evident from the situation discussed above, (where the applicant procures the tool from a third party).
Therefore we are of the considered opinion tha

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Petromarine NDT Engineers Versus CGST, C.E & C. C-Indore
Service Tax
2018 (11) TMI 453 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 25-10-2018
Appeal No. E/52494/2018-EX (SM) – Final Order No. 53173/2018
Service Tax
Mr. Bijay Kumar, Member (Technical)
Shri Prashant Sukhla, Adv. for the appellant
Shri P.R. Gupta, DR. for the respondent
ORDER
Per: Bijay kumar
The appellant has filed this appeal against the impugned order passed by the Ld. Commissioner (Appeals), Indore, vide which he has upheld the order passed by the lower Adjudicating Authority vide Order-in-Original: 07/AC/ST/IND/2017-18 dated 13.11.2017.
2. The brief fact of the case is that the appellant is provider of service and it registered wi

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yment of service tax by the noticee. The appellant has not paid the interest as demanded by the Revenue and accordingly, they were visited with the Show Cause Notice No. V(ST)3-81/SCN/Petromarine/2016 dated 29/5/2017. This case was adjudicated and the amount was confirmed. The appellant was not successful in appeal before Commissioner (Appeal) and hence this appeal.
3. Ld. Advocate, on behalf of the appellant, submits that the demand is time barred as the Show Cause Notice has been issued for the period starting from 2009-2012 on 29/5/2017. Year wise calculation chart, for demand is not also appended with the Show Cause Notice. Accordingly, he said that the original Adjudicating Authority as well as Commissioner (Appeal) in the impugned or

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. The Appellant has also requested to void the interest. In this regard I find that there is no any provision to void the liability of interest in any circumstances. Therefore, no relief on this account can be granted to the Appellant. As such I hold that the confirmation of interest on payment of service tax after being pointed out by the Audit is justified”.
Accordingly he justified the impugned order.
4. I have considered the rival submissions made by both the sides and also perused the appeal records.
5. I find that in this case the Commissioner (Appeal), in the impugned order has not considered the aspect of limitation as demand is raised for the period from 2009 to 2012, vide the impugned Show Cause Notice on 29/1/2017. Thus the d

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HM LOGISTIC SOLUTIONS Versus UNION OF INDIA
GST
2018 (11) TMI 142 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 25-10-2018
R/SPECIAL CIVIL APPLICATION NO. 16571 of 2018
GST
MR AKIL KURESHI AND MR UMESH TRIVEDI, JJ.
For The Petitioner : KUNTAL A PARIKH (7757)
For The Respondent : MR PRANAV TRIVEDI, AGP (99)
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Draft amendment is allowed.
2. Petitioner is a transporter. The goods being transported by t

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The Commissioner of CGST & Central Excise Versus M/s. Twenty First Century Wire Rods Ltd.
Central Excise
2018 (10) TMI 1551 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 25-10-2018
NOTICE OF MOTION NO. 670 OF 2018 IN CENTRAL EXCISE APPEAL (L) NO. 140 OF 2016
Central Excise
M.S. SANKLECHA & RIYAZ I. CHAGLA, JJ.
Mr. Pradeep S. Jetly, a/w Mr. J.B. Mishra, for the Applicant/Appellant.  
1. Shri. Jetly, the learned Counsel appearing in support of the Motion, states that the Respondents have been served and undertakes to file Affidavit of Service within a week from today.
2. This Motion seeks condonation of 639 days delay in taking out this Motion to set aside the order dated 25th August 2016 passed by the Prothonotary & Senior Master rejecting the Appeal under the Rule 986 of the Bombay High Court (Original Side) Rules for non removal of the office objections.
3. We perused the Affidavit in Support of the Motion. The Affidavit in support states that

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s not absolve that the officers of the Revenue to keep themselves abreact of the proceedings in this Court and/or taking appropriate steps to appoint new advocate for the first panel. Not taking steps in the above regard is itself evidence of negligence on the part of the Revenue.
5. In fact, this Court in Commissioner of Income Tax Vs. Reliance Industries Limited [2017]84 Taxmann. Com 313 (Bombay) while dealing with a direct tax Appeal had made the following observations:
“8. We have found that if the number of appeals filed by the Revenue are approximately thousand per year or more, then, we expect the Revenue to appoint and depute responsible officials and to follow up the legal cases and matters in this Court. The officers cannot pass on the buck to some junior level employees or clerical staff. This is routinely happening inasmuch as the Departmental heads have not been attending the cases by taking a periodical review of the proceedings or appeals lodged in this Court. They han

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years the Revenue officials have not noticed the lodging, filing or pendency of an appeal, a conditional order of the Registry, then, it must set its own house in order by sacking and removing the delinquent and negligent officials or penalising them otherwise so as to sub-serve larger public interest. If they are found to be hand-in-glove with the assessee and adopt such tactics deliberately, then, we do not think that the Court is responsible for the same. The Registrar (O.S.) has been drawing up a list and notifying the appeals regularly and intimating the parties and their Advocates through the High Court website that they must attend to these cases or else all consequences including dismissal without adjudication on merit, will follow…..”  
The aforesaid observations apply equally to the present facts.
6. In the above view, we are not satisfied with the reasons set out in support of the Applicant to condone the delay as it evidences negligence on the part of the Revenue.

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Notification under section 51 read with section 1(3) to exempt post audit authorities under ministry or defense from TDS compliance under HGST Act, 2017 (H and E)
96/GST-2 Dated:- 25-10-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 25th October, 2018
No.96/GST-2.- In exercise of the powers conferred by sub-section (3) of section 1 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), read with section 51 of the Haryana Goods and Services Tax Act, 2017, the Governor of Haryana, on the recommendations of the Council, hereby makes the following further amendment in the Haryana Government, Excise and Taxation Department, notification No. 86/

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nt.
SANJEEV KAUSHAL,
Additional Chief Secretary to Government, Haryana,
Excise and Taxation Department.
ANNEXURE 'A'
CODE NUMBERS ALLOTTED TO
THE PRINCIPAL CONTROLLERS/CONTROLLERS OF DEFENCE ACCOUNTS
Sl. No.
Designation of Controller / Office
Code No.
1.
Controller of Defence Accounts, Patna
00
2.
Pr. Controller of Defence Accounts (Pensions), Allahabad
01
3.
Pr. Controller of Defence Accounts (Officers), Pune
02
4.
Controller of Defence Accounts, (Army), Meerut
03
5.
Pr. Controller of Defence Accounts, Southern Command, Pune
04
6.
Pr. Controller of Defence Accounts, Bangalore
05
7.
Pr. Controller of Defence Accounts, Western Command, Chandigarh
06
8.
Pr. Controller of Accounts (Factories), Kolkata
07
9.

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M/s Indian Potash Ltd. Versus Commissioner of Central GST, Meerut
Central Excise
2018 (10) TMI 1367 – CESTAT ALLAHABAD – 2019 (369) E.L.T. 742 (Tri. – All.)
CESTAT ALLAHABAD – AT
Dated:- 25-10-2018
E/70551/2018-EX[SM] – FINAL ORDER NO- 72484 / 2018
Central Excise
Smt. Archana Wadhwa, Member (Judicial)
Shri Rajesh Chhibber, Advocate for Appellant
Shri Pawan Kumar Singh, Supdt (AR), for Respondent
ORDER
Per: Archana Wadhwa
As per facts on record the appellants, who were engaged in the manufacture of V.P. Sugar and Molasses, availed the benefit of Cencat credit of duty paid on various raw materials during the month of December, 2014 and March, 2015. As per the objections raised by the audit, such availment was not pe

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notice dated 09.12.2016 proposing to deny the Cenvat credit availed by the appellant during the period December, 2014 to March, 2015. The appellant, during the course of adjudication took a categorical stand that prior to 01.09.2014, there was no restriction to avail the credit within the period of six months from the date of issuance of the invoices. Inasmuch as, in the present case the invoices in question were issued either in the year 2013 or in the first half of year 2014, the same would not be covered by such restriction created w.e.f. 01.09.2014, inasmuch as, the notification cannot be held to be retrospective. As regards the availment of credit in respect of capital goods, they contended that no such restriction was introduced for

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e Pvt. Ltd. Vs Commissioner of Central Excise, Pune-I vide Final Order No.A/85346/2018 dated 16.02.2018 has observed that Notification No.21/2014-CE(NT) dated 11.07.2014 should be applicable to those cases wherein the invoices were issued on or after 11.07.2014 for the reason that notification was not applicable to the invoices issued prior to the date of notification, therefore, at the time issuance of invoices no time limit was prescribed and limitation of six months cannot be made applicable.
As such, I find that the issue stands decided in favour of the assessee by the above referred decision of the Tribunal.
6. As regards the Cenvat credit in respect of capital goods, I find that the same was 50% remaining part of the total involved

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TRAN-1 Credit
Query (Issue) Started By: – DEEPAK SHARMA Dated:- 24-10-2018 Last Reply Date:- 25-10-2018 Goods and Services Tax – GST
Got 4 Replies
GST
A advertisement company audit of service tax is under process, the company were availing credit on input and were paying full rate of Service Tax. In audit officer raised question to payment of taxes under RCM on TPT and security service, the company agreed to its payment. However they wanted to claim it through TRAN-1. Is it possible today to take credit through TRAN-1, please suggest
Reply By Ganeshan Kalyani:
The Reply:
In my view, Tran1 due date is already passed. The Tran1 due date for special case where tran1 was submitted but not filed etc were given opportunity to file

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GST CREDIT
Query (Issue) Started By: – Mathew George Dated:- 24-10-2018 Last Reply Date:- 30-10-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Hi,
My client is a Travel agent(in kerala) who books Hotel and accommodation for his clients, The hotel may be located in the state (kerala) or out side (Tamilnadu) the state and they will charge CGST and SGST. Now the question is whether the travel agent can claim both CGST and SGST…?
Reply By SHIVKUMAR SHARMA:
The Reply:
GST Regis

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old car dealer eligibilty for composition dealer
Query (Issue) Started By: – satbir singhwahi Dated:- 24-10-2018 Last Reply Date:- 25-10-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Person dealing in old cars , can he opt for composition dealer and pay 1%, or normal dealer and with 18% on margin.Pls guide.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
In my view it can be do so if the turnover is within the threshold limit.
Reply By KASTURI SETHI:
The Reply:
I support th

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