GST Amendments of 2018 Approved: Changes to CGST, IGST, Compensation to States, and UTGST Acts.
GST
GST (Amendment) Acts, 2018 to amend CGST Act, IGST Act, Compensation to States Act and UTG
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adjust of advance and gst against the bill
Query (Issue) Started By: – Ramakrishnan Seshadri Dated:- 31-8-2018 Last Reply Date:- 31-8-2018 Goods and Services Tax – GST
Got 4 Replies
GST
We are going to construct one factory.
For this we have awarded the contract to one construction company.
We have paid advance and gst to them.
Now they have given their first bill after after adjusting the 50% advance and 50% gst on this bill.
Whether this correct or not?
Details as below in example:-
Total contract value : 100 crores
Advance 30% : 30 crores +GST 5.4 crores
Bill submitted for 25%on contract value :25 crores +4.5 crores
They have adjusted 50% of the advance and gst paid in their first bill submitted.ie.: 15 crores +GST
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required to pay GST on outward supply of goods, at time of receipt of advance.
Notification No. 66/2017 – Central Tax, dated 15/11/2017, extended the benefit to all taxable persons (other than Composition dealers).
This relief is not available on outward supply of services. GST is payable on advance received in case of outward supply of services.
Construction Company providing SERVICES to you . They need to pay GST on received of advance itself.
In my view , GST on Advance can not be kept pending for adjustment in their subsequent bills
Reply By Ganeshan Kalyani:
The Reply:
GST is applicable on receipt of advance toward service. The supplier of service shall pay tax on advance received and adjust that tax paid against the invoice he w
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Executive Engineer Division V,M.P. Housing and Infrastructure Development Board Versus CGST C.E & C. C-Bhopal
Service Tax
2018 (11) TMI 1219 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 31-8-2018
Appeal No ST/53124/2015- (DB) – Final Order No. 53282/2018
Service Tax
Mr. C.L. Mahar, Member (Technical) And Mrs. Rachna Gupta, Member (Judicial)
Shri Sandeep Mukherji, CA for the appellant
Shri Vivek Pandey, (DR) for the respondent
ORDER
Per: Rachna Gupta
1. The impugned appeal has been directed against the Order No. 308 dated 21st May, 2015 passed by the Commissioner Central Excise.
2. The appellants were herein are engaged in construction of service and are registered under the category of commercial and industrial construction service and also under construction of residential complex service. During the scrutiny of their records, the Department observed that they are paying service tax on the service amount received at the time of giving possessio
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he impugned order has adjudicated two show cause notices for total period with effect from 1/4/2007 to 31/3/2013. It is impressed upon that till 30th June, 2010 there was no liability upon the builder to pay any service tax upon the amount received prior giving possession of the constructed property to their clients, it is only after explanation under Section 65(105)(zzzh) Finance Act, 1994 was incorporated which into effect from 1/7/2010 that the builders are liable to pay the same. It is impressed upon that the demand as confirmed for the period prior 31st June, 2010 is apparently wrong and is liable to be set aside. With respect to the remaining demand it is submitted that the appellant were entitled for abatement at the rate of 75 per cent but the Adjudicating Authority below has given the said abatement only to the extent of 67 per cent. While impressing upon the Notification No. 1/2006 dated 1/07/2010 and Notification No. 36/2010 the demand for the said subsequent period is praye
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e to discharge the tax liability at the time of receiving the first phase of the said demand. Denying any alleged infirmity even with respect to the effect of abatement, as alleged, Ld. DR has prayed for dismissal of the impugned appeal.
6. After hearing both the parties and perusing the record we observe and hold as follows;
7. The fact of the present case is that the appellant is a builder engaged in construction activity that under heavy financing scheme where the appellant are receiving payments in phases over years. It is also an admitted fact that the appellants were paying the service tax at the stage of final allotment of the constructed residential/Commercial unit after the payment received from the buyers along with taxes at the said final stage. In view of these admitted facts the core issue to be adjudicated is as to whether the appellants were required to pay the service tax on the amount received by them from the prospective buyers, In advance.
8. No doubt as per secti
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r;”
9. Hon'ble High Court of Mumbai in the case of Indian National Ship Honours Association vs. Union of India 2009(40) STR 289 has held that the introduction of new entry and inclusion served services in that entry would pre-supposed that there was no earlier entry covering the said services. This Principal Bench of Delhi in the case of U.B Construction Pvt. Ltd vs. CCE 2013 (32) S.T.R. 738(Tri. Del) has held that Explanation added to Section 65(105)(zzzh) with effect from 1/07/2010 is prospective in nature as it expands scope of taxable service provided by the builder to buyer pursuant to intended sale of property to be during or after the construction. It was classified in this decision that in such case there is no liability on the assessee to remit service tax under the then existing legislative reason that is either under Section 65(38) read with Section 65(91) (a) of the Finance Act taxable under Section 65(105) (zzq). In another recent adjudication by Tribunal Bangaloor in th
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ed demand for the period since 1/04/2007 till 30th June 2010 is not sustainable the same has wrongly been confirmed, accordingly is hereby set aside.
11. Now, coming to the demand for the remaining period, the computation thereof so far as abatement whether of 67 per cent of 75 per cent is concerned, we observe that in view of Notification No. 1/2006 ST dated 1/3/2006 the abatement on construction services till 30th June 2010 was 67 per cent however the said Notification of amended vide Notification No. 29/2010 ST dated 22/06/2010 with a further amended vide Notification No. 26/2012 ST dated 20th June, 2012. Vide which the taxable service to the extent of 25 per cent only is made taxable. Hence the appellant is held to be entitled for the abatement at the rate of 75 per cent. The computation at the rate below is an error apparent, as such the same is liable to be re-computed the matter needs to be remanded for this limited purpose.
12. Finally coming to the issue of invoking the exte
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ble Apex Court in Gopal Zarda Udyog vs. CCE Delhi 2005 (188) E.L.T 251 SC has held that when asseessee has a reasonable belief that he is not required to give a particular information only normal period of limitation that is 1 year is applicable. In the present case also the apparent allegation is delay in discharging the liability the allegation as grave as of misinterpretation and suppression are not at all attributable. For the similar reason penalty also will not ordinarily to be imposed unless the party either acted deliberately in defiance of law and was guilty of dishonest conduct the Hon'ble Apex Court in the case of Hindustan Steel Pvt. Ltd. vs. State of Odissa 1978 E.L.T 134 SC has held that where the breach flows from the bona fide belief that the offender is not liable to act in the manner prescribed by the statue such an offender/assessee is not liable any penal action. In view of these observations the penalty is held being not sustainable the show cause notices is rather
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Northern Coalfields Ltd Versus CGST C.C & C. E-Jabalpur
Service Tax
2018 (8) TMI 1742 – CESTAT DELHI – TMI
CESTAT DELHI – AT
Dated:- 31-8-2018
Service Tax Appeals No. 52895-52896, 53115-53116, 53130, 53186, 53190 of 2015 with 50268, 50420 and 50434 of 2017 – Final Order No. 52911-52920/2018
Service Tax
Shri C.L. Mahar And Ms. Rachna Gupta, JJ.
Shri Rajeev Kumar Agarwal and Hemant Sindhwani, C.A. – for the appellants.
Shri Amresh Jain, Authorized Representative (DR) – for the Respondent.
ORDER
C.L. Mahar :-
In this case, the appellant is engaged in production of coal from its various mines and sells the same on payment of Sales Tax/ VAT. As per the requirement of the customers, the appellant also provides the acti
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ustomers hence if cutting the coal to various sizes is a service then we feel it is a service to himself and not to the buyer because buyer is being charged on per tonnage basis as per coals forms and sizes. We also feel that the present appeals are squarely covered by the decision of this Tribunal in the case of Commr. Of Central Excise & Service Tax, BBSR-I Vs. Mahanadi Coal Fields Ltd. vide Final Order No. 76585/2017 dated 21.08.2017. On perusal of the said order, we find that in the similar set of facts, the Tribunal has allowed the appeal holding as under :-
2. Brief facts of the case are that during the period under consideration, the appellant was engaged in the crushing/sizing of the coal in its own mines. While receiving the cons
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Amendment in Notification No. SRO-GST-12 dated 08-07-2017
SRO-GST-39 (Rate) Dated:- 31-8-2018 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 31th August, 2018
SRO-GST-39 (Rate).- In exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in notification SRO No. SRO-GST-12 dated 08-07-2017; namely:-
(i) in the Table, –
(a) against serial number 4, in the entry in column (3), the words “Central Government, State Government, Union territory, local authority or” shall be omitted;
(b) against serial number 5, in the entry in column (3), the words “Central Government
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work upto the tube well of the farmer or agriculturalist for agricultural use.
Nil
Nil”;
(e) against serial number 14, in the entry in column (3), for the words “declared tariff”, the words “value of supply” shall be substituted;
(f) against serial number 19A, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;
(g) against serial number 19B, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;
(h) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“24A
Heading 9967 or Heading 9985
Services by way of warehousing of minor forest produce.
Nil
Nil”;
(i) after serial number 31 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“31A
Heading 9971
or
Heading 9991
Services by Coal Mines Provident Fund Organisation to person
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983 or Heading 9991
Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.
Nil
Nil”;
(m) after serial number 55 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“55A
Heading 9986
Services by way of artificial insemination of livestock (other than horses).
Nil
Nil”;
(n) after serial number 65A and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“65B
Heading 9991 or any other Heading
Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders.
Explanation.- “mining lease holder” means a person who has been granted mining lease, quarry lea
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e service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.”;
(o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“77A
Heading 9995
Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,-
(i) activities relating to the welfare of industrial or agricultural labour or farmers; or
(ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment,
to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year.
Nil
Nil”;
(ii) in paragraph 3, in the Explanation, after clause (iii), the following clause shall be i
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Amendment in Notification No. SRO-GST-13 dated 08-07-2017
SRO-GST-40 (Rate) Dated:- 31-8-2018 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 31th August, 2018
SRO-GST-40 (Rate).- In exercise of the powers conferred by sub-section (3) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the SRO notification No. SRO-GST-13 dated 08-07-2017; namely:-
(i) in the Table, after serial number 10 and the entries relating thereto, the following se
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Insert explanation in the Notification No.SRO -GST -11 dated 08-07-2017
SRO-GST-41 (Rate) Dated:- 31-8-2018 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 31th August, 2018
SRO-GST-41 (Rate).- In exercise of the powers conferred by sub-section (3) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017),
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Amendment in Notification No. SRO-GST-2 dated 08-07-2017
SRO-GST-43 (Rate) Dated:- 31-8-2018 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 31th August, 2018
SRO-GST-43 (Rate).- In exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification SRO No. SRO-GST-2 dated 08-07-2017 issued by Finance Department Government of Jammu and Kashmir, namely:-
(i) after S. No. 92 and the ent
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inserted, namely: –
“114A
44 or 68
Deities made of stone, marble or wood “;
114B
46
Khali Dona; goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope
(v) for S. No. 117 and the entries relating thereto, the following shall be substituted, namely:-
“117
48 or 4907 or 71
Rupee notes or coins when sold to Reserve Bank of India or the Government of India”;
(vi) after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“132A
53
Coir pith compost other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law
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Amendment in Notification No. SRO-GST- 14 dated 08-07-2017
SRO-GST- 45 (Rate) Dated:- 31-8-2018 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 31th August, 2018
SRO-GST- 45 (Rate).- In exercise of the powers conferred by sub-section (2) of section 7 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Go
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Amendment in Notification No. SRO-GST-11 dated 08-07-2017
SRO-GST- 46 (Rate) Dated:- 31-8-2018 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 31th August, 2018
SRO-GST- 46 (Rate).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest to do so, hereby makes the following further amendments in the SRO notification No. SRO-GST-11 dated 08-07-2017; namely:
(i) against serial number 7, in column (3),-
(a) for item (i) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, nam
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vided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]”;
b. in items (ii), (vi) and (viii),-
A. for the words “declared tariff”, wherever they occur, the words “value of supply” shall be substituted;
B. the Explanation shall be omitted;
c. for item (v), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(v) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibiti
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assumes responsibility for the performance of the said contract.
6
–
(vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above.
9
-“;
(iii) for serial number 22 and the entries relating thereto, the following shall be substituted, namely: –
(1)
(2)
(3)
(4)
(5)
“22
Heading 9984
(Telecommunications, broadcasting and information supply services.)
(i). Supply consisting only of e-book
Explanation.-
For the purposes of this notification, “e-books” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (Act No.51 of 1975)) supplied online which can be read on a computer or a hand held device.
2.5
–
(ii) Telecommunications, broadcasting and information supply services other than (i) above.
9
-“;
This notification shall be deemed to have come into force w.e.f. 27th day of July, 2018.
By order of the Government of Jammu & Kashmir.
Sd/-
(Navin K. Choudhary), IAS
Pr
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Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate- reg.
16/2018 Dated:- 31-8-2018 Delhi SGST
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
(POLICY BRANCH)
VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002
No.F.3 (66)/Policy-GST/2017/ 531-36
Dated: 31/08/2018
CIRCULAR NO. 16/2018-GST
(Ref .Circular No. 54/28/2018-GST of Central Tax)
Subject: Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate- reg.
References have been received regarding a clarification as to whether simple fertilizers, such as MOP (Murate of Potash) classified under Chapter 31,and supplied for use in manufacturing
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ing under Chapter 31 of the Tariff (notification No. 12/2012-Central Excise). This concessional rate was applied to goods falling under Chapter 31 which are clearly to be used directly as fertilizers or in the manufacture of other fertilizers, whether directly or through the stage of an intermediate product.
3. In the GST regime, tax structure on fertilizers has been prescribed on the lines of pre-GST tax incidence. The wording of the GST notification is similar to the central excise notification except certain changes to meet the requirements of GST. These changes were necessitated as GST is applicable on the supply of goods while central excise duty was applicable on manufacture of goods. Accordingly, fertilizers falling under heading 31
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Clarification regarding applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products – regarding.
15/2018 Dated:- 31-8-2018 Delhi SGST
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
(POLICY BRANCH)
VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002
No.F.3 (66)/Policy-GST/2017/ 525-30
Dated: 31/08/2018
CIRCULAR NO. 15/2018-GST
(Ref .Circular No. 53/27/2018-GST of Central Tax)
Subject: Clarification regarding applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products – regarding.
References have been received regarding the applicability of GST oh the petroleum gases retained for th
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eum gases, which are supplied by oil refineries to them on a continuous basis through dedicated pipelines, while, a portion of the raw material is retained by these manufacturers (recipient of supply), and the remaining quantity is returned to the oil refineries. In this regard, an issue has arisen as to whether in this transaction GST would be leviable on the whole quantity of the principal raw materials supplied by the oil refinery or on the net quantity retained by the manufacturers of petrochemical and chemical products.
3. The GST Council in its 28th meeting held on 21.7.2018 discussed this issue and recommended for issuance of a general clarification for petroleum sector that in such transactions, GST will be payable by the refinery
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Extend the furnishing return in FORM GSTR-3B of the said rules for each of the months from July, 2018 to March, 2019
34/2018 –State Tax Dated:- 31-8-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
DEPARTMENT OF TRADE AND TAXES
(GST-POLICY BRANCH)
NOTIFICATION No. 34/2018 -State Tax
Delhi, the 31st August, 2018
No.F. 2(92)/Policy-GST/2018/509-18.-In exercise of the powers conferred by section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Delhi Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, here
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M/s. Enmas Andritz Private Limited Versus Commissioner of GST & Central Excise, Chennai
Service Tax
2018 (9) TMI 295 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 31-8-2018
Appeal No. ST/302/2011 – Final Order No. 42328 / 2018
Service Tax
Hon'ble Ms. Sulekha Beevi C.S., Member ( Judicial ) And Hon'ble Shri Madhu Mohan Damodhar, Member ( Technical )
Shri Raghavan Ramabhadran, Advocate for the Appellant
Shri A. Cletus, Addl. Commissioner (AR) for the Respondent
ORDER
Per Bench
The appellants are engaged in providing consulting engineer service, transport of goods by road service, renting of immovable property service and intellectual property right service. During the course of audit, it was noticed that appellant had engaged into contracts for designing, supplying and supervising the erection and commissioning of Recovery Boilers. Such boilers are used for segregating and recycling the chemicals involved in paper pulp. The appellants received consideration
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ds supplied to Paper Mills and were acting as traders of goods.
2. During the course of audit of accounts, it was further noticed that they had availed CENVAT credit of service tax paid on input services such as:-
(i) Commission paid to agents for procuring the project orders for supply of Recovery boiler
(ii) Bank guarantee for advance of supply of materials / components – such advances were reduced proportionately from the invoices of the components and do not relate to rendering of registered taxable services
(iii) Clearing and forwarding charges for imported goods
(iv) Cargo handling charges
(v) Metal testing conducted on the raw materials meant for manufacture of components
(vi) Processing of components which does not amount to manufacture
(vii) Technical testing and inspecting of components supplied / to be supplied to the paper mills
(viii) Cargo contracts
(ix) Insurance paid on materials / components lying with sub-contractors
(x) Deputation of technical st
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t
(vi) Rent-a-cab service
(vii) Deputation of staff for office and
(viii) Advertisement charges
2.3 According to the department, the above input services were availed by the appellant during the course of trading activity and since trading activity is not a taxable service, the appellants are not eligible to avail credit on the above input services. It also appeared that they are not providing exempted service to claim benefit under Rule 6 of CENVAT Credit Rules, 2004. Therefore, the appellants are not eligible for credit of service tax to the tune of Rs. 76,90,088/- relating to the period April 2007 to March 2008.
2.4 Thus, it was observed that they have contravened the provisions of Rule 3 of CENVAT Credit Rules and had availed ineligible input credit to the tune of Rs. 3,22,07,53/- for the period April 2007 – 2008.
2.5 During the said period, they had utilized credit of Rs. 35,91,928/- towards discharging service tax liability and such utilization resulted in short-payment
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ers for design, supply and supervision of the erection and commissioning of Recovery Boilers. They further entered into sub-contracts with job workers for the manufacture of certain components to the Recovery Boilers. The appellant procures raw materials for manufacture of such components and sends the same directly to the job worker. The job worker avails input credit of the raw materials supplied. Upon completion of the manufacture of Recovery Boilers, the job workers directly clear these to the customer and raise invoices on the appellant for the job charges and the excise duty component. The appellant has availed input service credit on various input services. The department now disputes the credit availed on input services. The sole ground for disallowing CENVAT credit as alleged in the show cause notice is that the entire credit availed by the appellant is attributable to trading activity and is therefore ineligible in terms of Rule 3 of CENVAT Credit Rules, 2004. He submitted th
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the appellant to manufacture Recovery Boiler and clear the same to the customers on behalf of and under the direction of the appellant. Thus, the entire activity entails only manufacture and supply of recovery boiler and at no point of time, the appellant purchases the boiler as such and sells it to call it a trading activity. That therefore the entire premise on which the department has issued the show cause notice fails and therefore the disallowance of credit on the count that the appellant has used the input services for doing trading activity is without any basis.
3.3 It is also argued by him that trading is an exempted service with effect from 1.4.2011. The Hon'ble High Court of Madras in the case of Ruchika Global Interlinks Vs. Commissioner of Central Excise – 2017-VIL-323-MAD-ST has held that trading is an exempted service prior to 1.42011 as well and that therefore Rule 6 is applicable for reversing the proportionate credit availed on trading. In the present case, show cause
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contracts and clearing and forwarding charges for imported goods are also input services for procurement of raw materials to be used in the manufacture of Recovery Boilers. He relied upon the judgment of the Hon'ble Supreme Court in the case of Ramala Shahkari Chini Mills Vs. Commissioner of Central Excise, Meerut – 2016 (334) ELT 3 (SC) to argue that the word 'includes' used in the definition of input service cannot be interpreted in a restrictive manner.
3.4 The ld. counsel relied upon the decision rendered in their own case reported in 2017 (48) STR 261 (Tri. Chennai) wherein on similar set of facts, the input credit disallowed on Chartered Accountancy Service, Courier Agency Service, Manpower Supply Service, Telecom Service, Business Support Service,, Banking and Other Financial Service, Testing and Inspection Service were held to be eligible.
3.5 It is also argued by him that the demand to recover Rs. 35,91,928/- as short-paid duty on the ground that ineligible credit was utili
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Credit Rules, 2004. For this reason, para 5.0 has alleged that appellant have wrongly availed CENVAT credit in contravention of provisions of Rule 3 of the CENVAT Credit Rules, 2004 and in para 6, the amount of such wrong credit has been proposed to be recovered under Rule 14 of the CENVAT Credit Rules, 2004. He explained that the services viz. commission paid to agents for procuring project order, Bank guarantee for advance, clearing and forwarding charges for goods, cargo handling services, technical testing etc. are services related to procurement of raw materials etc. But the appellant is not registered as a manufacturer and is not paying excise duty on the Recovery Boilers. So the appellant cannot avail credit as a manufacturer. They are registered as output service provider for Consulting Engineer Service. He adverted to the definition of Consulting Engineer and stated that it involves giving technical advice and has nothing to do with procurement of goods. So these input servic
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elating to April 2007 to March 2008 amounting to Rs. 76,90,088/-. The total tax demand proposed is Rs. 3,22,07,534/- with interest thereon. In addition, a sum of Rs. 35,91,928/- has been utilized during the period April 2007 to September 2008 towards discharge of service tax liability which has also been sought to be demanded.
6.1 Ld. counsel has been at pains to convince us that these issues pertains to period prior to 1.4.2011 from which date trading was made a deemed exempted service. That nonetheless, even for the period of dispute the trading activity is required to be considered as an exempted service. To support this, he has relied upon the judgment of the Hon'ble High Court of Madras in Ruchika Global Interlinks (supra) to contend that the trading activity can be categorized as exempted service even prior to 1.4.2011. From the perusal of the said judgment, we however find that the Hon'ble High Court had only addressed the issue of apportionment as provided under Rule 6(3)(c) o
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iding output service'. As trading activity undertaken by the appellant is not taxable service, hence the appellant is not eligible to avail credit on the alleged / impugned input service. This being so, the appellants have clearly fallen foul of Rule 3 of the CENVAT Credit Rules, 2004 since that is the particular provision which lays down the types of duties or taxes or cesses suffered on input, input services etc. which alone can be availed as CENVAT credit. From the facts brought out in the show cause notice, it is evident that the impugned input services listed out in para 3.0 and 4.0 have all been availed in spite of the appellant having been involved in trading activity. Thus, there cannot be any credit that could be availed by the appellant ab initio and hence there is no need to examine the applicability of Rule 6 of the CENVAT Credit Rules, 2004 to their case. In any case, trading activity has been made deemed exempted service only with effect from 1.4.2011 and therefore we are
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ill not help the appellant. So also in the Single Member decision of the Tribunal in the appellant's own case reported in 2017 (40) STR 261 (Tri. Chennai), there is nothing forthcoming from the facts brought out in the order as to whether the input service was used exclusively for trading. There is no discussion in the said order as to disallowance of credit on account of credit availed on trading. On the other hand, the said decision has taken the view that the input services were essential to provide output service of consulting engineer and thus allowed the credit. Hence this case law is also of no help to the appellant.
6.4 In the event, we do not find any infirmity in that portion of the impugned order upholding the demand of wrongly availed credit to the tune of Rs. 3,22,07,534/- along with interest thereon. So ordered.
6.5 Coming to the demand of Rs. 35,91,928/- with interest in respect of alleged wrong utilization of CENVAT credit, since this being only a part of the total cr
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Essel Propack Ltd. Versus Commissioner of CGST, Bhiwandi
Central Excise
2018 (9) TMI 247 – CESTAT MUMBAI – 2018 (362) E.L.T. 833 (Tri. – Mumbai)
CESTAT MUMBAI – AT
Dated:- 31-8-2018
Appeal No. E/85322/2018 – Order No. A/87216 / 2018
Central Excise
Hon'ble Dr. Suvendu Kumar Pati, Member ( Judicial )
Shri Prasad Paranjape, Advocate for the appellant
Shri D.S. Chavan, Supdt. ( AR ) for the respondent
ORDER
Denial of cenvat credit to the appellant against payment made to a third agency i.e. M/s. Shree Kalamadevi Charitable Trust for imparting training to students of underprivileged section of society in discharge of corporate social responsibility is challenged before this Tribunal.
2. Facts given arise to this appeal is that appellant M/s. Essel Propack Ltd. situated in village Vadavali at Thane District manufactures multi layer plastic laminates falling under chapter heading 39201012 & 39201012 of the Central Excise Tariff Act, 1985 and it has been availing cenv
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es relating to business as provided under the definition of input services given in Rule 2(l) of the Cenvat Credit Rules 2004 and the services of students were utilised in relation to manufacturing business of the appellant since they were assigned duties to prepare data sheet, maintain production log book, support preventive maintenance of machines, and assist production operators and in the process, they learn the nature of job that made them eligible to become future workers in factories.
4. Ld. Counsel for the appellant Shri Prasad Paranjape also pointed out with reference to judicial decision that the concept of business is not static and over the period of time, the expression involves complete care and concern for the society at large and the people of the locality in which business is located in particular for which the term activities relating to business is of wider ramification and corporate social responsibility is within its ambit that would cover rule 2(1) of the Cenvat
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expenses were claimed by the trust and the same was reimbursed that would not fulfil the requirement of input service availed by the appellant. Ld. AR of the department also pointed out that Section 135 of the Companies Act effective from 01.04.2014 on mandatory CSR activities to be discharged by the company pertains to the period not covered under the period of dispute which was between October 2009 and November 2010 and therefore the contention of the ld. Advocate for the appellant that such obligation of CSR activity was discharged in compliance to statutory obligation is not to be accepted. In citing judicial decisions on these issues and highlighting the judgment reported in 2012 (26) STR 514 (Kar) in the case of Millipore India Pvt. Ltd. and 2010 (20) STR 456 in the case of Manikgarh Cement, ld. AR submitted that credit of service tax paid on input services for CSR were not covered under Cenvat Credit Rules for which the order passed by the Commissioner (Appeals) needs no interfe
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s globally. The concept of CSR has evolved and now encompasses all related concept including corporate sustainability since EC defines CSR as the responsibility of enterprises arose for their impact on society who should have in place a process to integrate social, environmental, ethical human rights and consumer consciousness into the business operation and core statute in close collaboration with their stake holders. The World Bank CST defines CSR as “the continuing commitment by business to contribute to economic development while meeting the quality of life in the work place and their family as well as of the community and society at large.” Similarly, United Nations IDO also defines it as a management concept whereby companies integrate social and environmental concerns in their business operations and interaction with stakeholders (not only with share holders). Therefore, CSR is generally understood as being the way through which the company achieves a balance of economic, enviro
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nce to operate companies as government licenses would not suffice such smooth operation.
ii) It attracts and boosts employees and encourages them to participate by enhancing employees moral that they all belong to the company.
iii) Companies have invested in CSR to enhance community livelihood by incorporating them in their supply chain. This has not only benefited communities and increased their in complacency but has provided the company with additional or secure supply of raw material.
iv) It enhances the reputation of company, its goodwill by creating a positive image and branding benefits that continue to exist for companies who operate CSR programmes.
6.4. The essence of the above discussion would indicate that CSR is not a charity any more since it has got a direct bearing on the manufacturing activity of the company which is largely dependent on smooth supply of raw materials even from remote location or tribal belts (that requires no resistance in the supply chain f
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ond, no direct service was availed by the appellant from the said Kalama charitable Trust as it had made the expenditure itself and sought reimbursement from the appellant. Third, the same is not in conformity to the Rules meant for raising of invoice as contemplated under Rule 9(2) besides being outside the scope of input service defined under Rule 2(l) of the Cenvat Credit Rules 2004 for which the credit as referred above was inadmissible.
9. The stand of the department is reiteration of the order-in-original passed by the Jt. Commissioner of Central Excise, Thane I that was also affirmed by the Commissioner (Appeals) Thane on the ground that the reimbursement of expenses is nothing but financial assistance in the form of charity made to Kalama Charitable Trust. Reliance has been placed on the decision of the CESTAT Chennai bench in 2011 (268) ELT 86 (Tri-Chennai) in holding such finding by the first appellate authority and justification of invocation of extended period was made by
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activity was not carried out, the appellant's activity of manufacturing and sale of excisable goods would have continued. In placing reliance on the decision reported in Millipore India Pvt. Ltd. (supra) and decision of the Bangalore Tribunal in Mangalore Refinery and Petrochemicals Ltd. case reported in 2015 (10) STR 1093 that distinguished the Mangalore Refinery case. He thrust his emphasis on the copy of the agreement made between the appellant and the M/s. Shree Kalamadevi Charitable Trust about which reference is also made in the orderin- original that although the Trust and the company specifically agreed with the training being provided by the company, it was purely towards CSR initiative driven by the company (para 13 at page 57 of the appeal paper book) and therefore no separate stand can be taken by it that students were engaged in the manufacturing activity. It pertains to the dispute for the year 2009-10. Therefore in the instant case without any statutory obligation, the
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rovision (may not be in the form of statutory provision) regarding discharging of CSR activities by the companies as it says that new guidelines issued by the DPE in April 2013 would replace two existing separate guidelines on CSR and sustainable development issued in 2010 and 2011 respectively. Therefore sustainability is dependent on CSR without which companies cannot operate smoothly for a long period as they are dependent on various stake holders to conduct business in an economically, socially and environmentally sustainable manner i.e. transparent and ethical. Hence in my considered view, CSR which was a mandatory requirement for the public sector undertakings, has been made obligatory also for the private sector and unless the same is to be treated as input service in respect of activities relating to business, production and sustainability of the company itself would be at stake. The relied upon case laws, which have equated CSR only with charity and not covered the other aspec
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Refund of IGST CGST for exporters
Query (Issue) Started By: – Jasbir Uppal Dated:- 30-8-2018 Last Reply Date:- 1-9-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Professionals,
The exporter had made export from the manufacturing of goods from the stock left on 30.06.2017 and claimed drawback on higher rate during the month of July 2017 to September 2017.
My query is Exporter who have not filed CENVAT returns because his manufacturing was exempt goods and he has not file Trans-1 in which CENVAT portion credit was in his CGST electronic credit ledger. Then how the exporter shall get refund of the CGST and IGST in the compliance with sec 16(3) of CGST Act, 2017 for the goods manufactured from the stock of 30.06.2017 an
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uld have claimed the credit in respect of input stocks held as on 30.6.2017 by filing Tans-1. Now the last date for filing Trans-1 has expired and hence you cannot claim the credit taxes paid on stocks held as on 30.6.2017.
Moreover, according to Section 18 (2) of CGST Act, 2017 " a registered person shall not be entitled to take input tax credit under sub-section (1) in respect of any supply of goods or services or both to him after the expiry of one year from the date of issue of tax invoice relating to such supply."
Therefore the invoices issued by the manufactures of the inputs held in stock by you as on 30.6.2017 would have been issued prior to 30.6.2017. As on date according to Section 18 (2) you will not be eligible to ta
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PVC Floor Mat GST Classification at 18% Confirmed by AAR; Split into 9% CGST and 9% SGST.
Case-Laws
GST
Classification of goods – rate of GST – The PVC floor Mat would fall in the Customs Tar
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In Re: M/s. Pasco Motor LLP
GST
2019 (2) TMI 1082 – AUTHORITY FOR ADVANCE RULING, HARYANA – 2019 (22) G. S. T. L. 312 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, HARYANA – AAR
Dated:- 30-8-2018
AAR No. HAR/HAAR/R/2018-19/11 (In Application No. : 11/2018-19)
GST
SANGEETA KARMAKAR AND VIJAY KUMAR SINGH, MEMBER
Present for the Applicant: Sh. K.K. Bomb and Mrs. P. Manchanda, Advocates
1. M/s. Pasco Motor LLP holding GSTN 06AAPFP2919Q1ZH (here-in-after referred to as the applicant), is into the business of “retail trading” of trucks and has made following submissions.
2.1. Situation One:
It purchases the goods from M/S Tata Motors Ltd from different locations ie; Jamshedpur, Lucknow, Pune, etc. The goods remain in transit for roughly five to ten days. The question relates to the sale invoices which are raised in the end of month by the seller; but the material arrives at the end of the purchaser in the next month. Since the returns are to be filed on monthly bas
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e tax payable under the provisions of sub-sections (3) and (4) of section 9 of the respective State Goods and Services Tax Act; or
(e) the tax payable under the provisions of sub-sections (3) and (4) of section 7 of the Union Territory Goods and Services Tax Act, but does not include the tax paid under the composition levy;
INPUT TAX CREDIT
16. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person.
(2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,-
(a) he is in possession of a tax invoice
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1. That in the end of the month, the company announces lucrative incentives for the end customer to boost the sale. The applicant, in the month end; to meet the monthly sale targets (high volume) raises the invoice/s to the end customer/s, deposit the due tax on the raised invoices BUT before receiving the physical delivery of goods from its supplier since the goods are in transit (as discussed above) and makes the delivery of goods only after receiving the same in the next month.
3.2. The applicant referred to the following provisions of CGST/HGST Act, 2017.
Section 2(82) – “output tax” in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis;
3.3. The applicant submitted that in view of the above given facts read with the provisions discussed above, the applicant will be under liability to pay the tax in the same month in which the invo
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be entitled to take credit upon the receipt of the last lot or instalment. So physical delivery/receipt of goods is mandatory for the availment of input tax credit.
RECORDS OF PERSONAL HEARING – 2ND PROVISO TO SECTION 98(2) OF CGST/HGST ACT 2017
5. Personal hearing in the instant case was conducted on dt.14.08.2018 which was attended by Sh. K. K. Bomb, Advocate and Ms. P. Manchanda, Advocate. They reiterated the submissions made in their application for advance ruling.
DISCUSSIONS AND FINDINGS OF THE AUTHORITY
6. As per the records of personal hearing held on 14.08.2018, the applicant has raised the following questions for determination by the authority.
(i) Regarding time of receipt of goods so as to understand the time when credit shall be available.
(ii) Regarding the time of supply of goods vis-å-vis raising the tax invoice to actual supply of goods.
7.1 In support of their contention, the applicant has referred to the provisions of Section 16 of the CGST/HGST Act, 201
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e buyer and recipient of goods is same, i.e, the applicant himself. Therefore, input tax credit on goods is only available when the applicant has received the goods.
8.2. As regards the second question, with regard to tax invoices issued by the applicant without having goods in possession, it is observed that as per Section 12 of the CGST/HGST Act, 2017, the liability to pay tax on goods arises at the time of supply. Further, Sub-Section (2) of Section 12 provides as under:
(2) The time of supply of goods shall be the earlier of the following dates, namely:-
(a) the date of issue of invoice by the supplier or the last date on which he is required, under sub-section (1) of section 31, to issue the invoice with respect to the supply; or
(b) the date on which the supplier receives the payment with respect to the supply:
8.3. The provisions of Section 12 clearly stipulates that in case the invoice has been issued by the supplier, the date of issue of invoice is the date of supply,
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REGARDING POWER ASSIGNED TO ENFORCEMENT UNIT UNDER UPGST ACT
Circular No. 1819031/551 Dated:- 30-8-2018 Uttar Pradesh SGST
GST – States
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Document 1
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551
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à ¤¡à ¤¾à ¤°à ¤£ à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤ââ¬âà ¤¯à ¤¾ à ¤¹à ¥Ëâ à ¤Åâà ¤¿à ¤¸
à ¤ªà ¤° à ¤â⬢à ¤° à ¤â⬢à ¥â⬠à ¤â⬦à ¤¦à ¤¾à ¤¯à ¤ââ¬âà ¥â⬠à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡ à ¤¹à ¥Âà ¤Ëâ à ¤¹à ¥Ëâ à ¤¯à ¤¾ à ¤®à ¤¾à ¤² à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤²à ¥â⬡à ¤ââ¬âà ¤¾à ¤ªà ¥Âà ¤¸à ¥Âà ¤¤à ¤â⬢à ¥â⬡à ¤ââ¬Å¡ à ¤â⬡à ¤¸ à ¤ªà ¥Âà ¤°à ¤â⬢à ¤¾à ¤° à ¤°à ¤ââ¬âà ¥â⬠à ¤ââ¬âà ¤¯à ¥â⬠à ¤¹à ¥Ëâ
à ¤Åâà ¤¿à ¤¸à ¤¸à ¥â⬡ à ¤Âà ¤â⬢à ¥Âà ¤Ÿ à ¤â⬢à ¥â⬡ à ¤â⬦à ¤§à ¥ââ¬Ã ¤¨ à ¤¦à ¥â⬡à ¤¯ à ¤â⬢à ¤° à ¤â⬢à ¥â⬠à ¤â⬦à ¤ªà ¤µà ¤ââ¬Å¡Ã ¤šà ¤¨à ¤¾ à ¤¹à ¥â⬹ à ¤¤à ¥â⬹ à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¥Æâà ¤¤ à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥â⬠à ¤Ÿà ¥Ëâ à ¤â⬢à ¥Âà ¤¸à ¥â⬡à ¤¬à ¤²
à ¤ªà ¤°à ¥Âà ¤¸à ¤¨
à ¤â⬢à ¥â⬡ à ¤µà ¥Âà ¤¯à ¤¾à ¤ªà ¤¾à ¤° à ¤¸à ¥Âà ¤¥à ¤² à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤â⬰à Â
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â⬢à ¥â⬹à ¤Ëâ
à ¤µà ¤¸à ¥Âà ¤¤à ¥ à ¤Âà ¤¸à ¥â⬡ à ¤¸à ¥Âà ¤¥à ¤¾à ¤¨ à ¤ªà ¤° à ¤â⬰à ¤ªà ¤²à ¤¬à ¥Âà ¤§ à ¤¹à ¥Ëâ à ¤¤à ¥â⬹ à ¤µà ¤¹à ¤¾à ¤ââ¬Å¡ à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥â⬠à ¤â⬢à ¥â⬹ à ¤Âà ¤¸à ¥â⬡ à ¤¸à ¥Âà ¤¥à ¤¾à ¤¨ à ¤â⬢à ¥â⬠à ¤¤à ¤²à ¤¾à ¤¶à ¥ââ¬
à ¤²à ¥â⬡à ¤¨à ¥â⬡ à ¤Âà ¤µà ¤ââ¬Å¡ à ¤Âà ¤¸à ¥â⬡ à ¤®à ¤¾à ¤² à ¤â⬦à ¤Âà ¤¿à ¤²à ¥â⬡à ¤ââ¬â à ¤²à ¥â⬡à ¤ââ¬âà ¤¾ à ¤ªà ¥Âà ¤¸à ¥Âà ¤¤à ¤â⬢à ¥â⬡à ¤ââ¬Å¡ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤µà ¤¸à ¥Âà ¤¤à ¥Âà ¤ââ¬Åà ¤ââ¬Å¡ à ¤â⬢à ¥â⬹ à ¤â⬦à ¤Âà ¤¿à ¤ââ¬âà ¥Âà ¤°à ¤¹à ¥ââ¬Ã ¤¤ à ¤â⬢à ¤°à ¤¨à ¥â⬡ à ¤â⬢à ¥â⬡ à ¤²à ¤¿à ¤Â
à ¤Âà ¥â⬠à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¥Æâà ¤¤ à ¤â⬢à ¤° à ¤¸à ¤â⬢à ¤¤à ¤¾ à ¤¹à ¥Ëâ à ¥¤ ( à ¤â⬦à ¤§à ¤¿à ¤¨à ¤¿à ¤¯à ¤® à ¤â⬢à ¥â⬠à ¤§à ¤¾à ¤°à ¤¾
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¤¾ à ¤ªà ¥Âà ¤¸à ¥Âà ¤¤à ¤â⬢à ¥â⬹à ¤ââ¬Å¡ à ¤¯à ¤¾ à ¤â⬦à ¤¨à ¥Âà ¤¯ à ¤µà ¤¸à ¥Âà ¤¤à ¥Âà ¤ââ¬Åà ¤ââ¬Å¡ à ¤â⬢à ¥â⬡
à ¤â⬦à ¤Âà ¤¿à ¤ââ¬âà ¥Âà ¤°à ¤¹à ¤£ à ¤â⬠à ¤¦à ¥â⬡à ¤¶ à ¤â⬠à ¤Ëâ 0à ¤Âà ¤¨0à ¤Âà ¤¸0-02 à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤ªà ¤¾à ¤°à ¤¿à ¤¤ à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤Åâà ¤¾à ¤¯à ¥â⬡à ¤ââ¬âà ¤¾ à ¥¤ ( à ¤¨à ¤¿à ¤¯à ¤® 139 )
3. à ¤Åâà ¤¹à ¤¾à ¤ââ¬Å¡ à ¤®à ¤¾à ¤² à ¤â⬢à ¥â⬹ à ¤µà ¥Âà ¤¯à ¤µà ¤¹à ¤¾à ¤°à ¤¿à ¤â⬢ à ¤°à ¥ââ¬Å¡Ã ¤ª à ¤¸à ¥â⬡ à ¤â⬦à ¤Âà ¤¿à ¤ââ¬âà ¥Âà ¤°à ¤¹à ¥ââ¬Ã ¤¤ à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤Åâà ¤¾à ¤¨à ¤¾ à ¤¸à ¤®à ¥Âà ¤Âà ¤µ à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡ à ¤¹à ¥Ëâ à ¤µà ¤¹à ¤¾à ¤ââ¬Å¡ à ¤®à ¤¾à ¤²
à ¤¸à ¥Âà ¤µà ¤¾à ¤®à ¥â⬠à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤®à ¤¾à ¤² à ¤â⬢à ¥â⬡ à ¤â⬢à ¤¸à ¥Âà ¤Ÿà ¥â⬹à ¤¡à ¤¿à ¤¯à ¤¨ à ¤â⬢à ¥â⬹ à ¤â⬡à ¤¸
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67 à ¤Âà ¤µà ¤ââ¬Å¡ à ¤¨à ¤¿à ¤¯à ¤® 139 )
4. à ¤§à ¤¾à ¤°à ¤¾ 70 à ¤â⬢à ¥â⬡ à ¤â⬦à ¤¨à ¥Âà ¤¤à ¤°à ¥Âà ¤ââ¬âà ¤¤ à ¤¨à ¤¾à ¤®à ¤¿à ¤¤ à ¤ªà ¥Âà ¤°à ¥â⬰à ¤ªà ¤° à ¤ââ¬Â¨Ã ¤«à ¤¿à ¤¸à ¤° à ¤â⬢à ¥â⬹ à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤Âà ¤¸à ¥â⬡ à ¤µà ¥Âà ¤¯à ¤â⬢à ¥Âà ¤¤à ¤¿ à ¤â⬢à ¥â⬹ à ¤Åâà ¤¿à ¤¸à ¤â⬢à ¥ââ¬
à ¤â⬰à ¤ªà ¤¸à ¥Âà ¤¥à ¤¿à ¤¤à ¤¿, à ¤â⬢à ¥â⬹à ¤Ëâ à ¤¸à ¤¾à ¤â⬢à ¥Âà ¤·à ¥Âà ¤¯ à ¤ªà ¥Âà ¤°à ¤¸à ¥Âà ¤¤à ¥Âà ¤¤ à ¤â⬢à ¤°à ¤¨à ¥â⬡ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤â⬢à ¥â⬹à ¤Ëâ à ¤â⬦à ¤Âà ¤¿à ¤²à ¥â⬡à ¤ââ¬â à ¤ªà ¥Âà ¤°à ¤¸à ¥Âà ¤¤à ¥Âà ¤¤ à ¤â⬢à ¤°à ¤¨à ¥â⬡ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤â⬢à ¤¿à ¤¸à ¥ââ¬
à ¤Åâà ¤¾à ¤ââ¬Å¡Ã ¤š à ¤â⬢à ¥â⬡ à ¤â⬢à ¥Âà ¤°à ¤® à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤â⬢à ¤¾à ¤°à ¥Âà ¤¯ à ¤¸à ¥
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¤ÂªÃ Â¥ââ¬Ã ¥¦à ¤¸à ¥ââ¬Ã ¥¦ à ¤â⬢à ¥â⬠à ¤§à ¤¾à ¤°à ¤¾ 193 à ¤Âà ¤µà ¤ââ¬Å¡ à ¤§à ¤¾à ¤°à ¤¾ 228 à ¤â⬢à ¥â⬡ à ¤¤à ¤¹à ¤¤ à ¤¨à ¥Âà ¤¯à ¤¾à ¤¯à ¤¿à ¤â⬢ à ¤ªà ¥Âà ¤°à ¤â⬢à ¥Âà ¤°à ¤¿à ¤¯à ¤¾ à ¤®à ¤¾à ¤¨à ¥â⬠à ¤Åâà ¤¾à ¤¯à ¥â⬡à ¤ââ¬âà ¥â⬠à ¥¤
(ETTRI 70)
5. à ¤¯à ¤¦à ¤¿ à ¤¸à ¤®à ¤¨ à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤¹à ¥Âà ¤â⬠à ¤µà ¥Âà ¤¯à ¤â⬢à ¥Âà ¤¤à ¤¿ à ¤¸à ¤®à ¤¨ à ¤â⬢à ¤°à ¤¨à ¥â⬡ à ¤µà ¤¾à ¤²à ¥â⬡ à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥â⬠à ¤â⬢à ¥â⬡ à ¤¸à ¤®à ¤â⬢à ¥Âà ¤· à ¤â⬰à ¤ªà ¤¸à ¥Âà ¤¥à ¤¿à ¤¤ à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡ à ¤¹à ¥â⬹à ¤¤à ¤¾
à ¤¹à ¥Ëâ à ¤¤à ¥â⬹ à ¤â⬰à ¤¸ à ¤ªà ¤° à ¤°à ¥ââ¬Å¡Ã ¤ªà ¤¯à ¥â⬡ 25000/- à ¤¤à ¤â⬢ à ¤â⬢à ¤¾ à ¤â⬦à ¤°à ¥Âà ¤¥à ¤¦à ¤£à ¥Âà ¤¡ à ¤â⬠à ¤°à ¥â⬹à ¤ªà ¤¿à ¤¤ à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤Åâà ¤¾ à ¤¸
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à ¤ââ¬Å¡, à ¤â⬢à ¤®à ¥Âà ¤ªà ¥Âà ¤¯à ¥ââ¬Å¡Ã ¤Ÿà ¤°, à ¤â⬢à ¤®à ¥Âà ¤ªà ¥Âà ¤¯à ¥ââ¬Å¡Ã ¤Ÿà ¤° à ¤ªà ¥Âà ¤°à ¥â⬹à ¤ââ¬âà ¥Âà ¤°à ¤¾à ¤®, à ¤â⬢à ¤®à ¥Âà ¤ªà ¥Âà ¤¯à ¥ââ¬Å¡Ã ¤Ÿà ¤° à ¤¸à ¤¾à ¤«à ¥Âà ¤Ÿà ¤µà ¥â⬡à ¤¯à ¤° à ¤šà ¤¾à ¤¹à ¥â⬡ à ¤µà ¤¹ à ¤â⬢à ¤®à ¥Âà ¤ªà ¥Âà ¤¯à ¥ââ¬Å¡Ã ¤Ÿà ¤° à ¤®à ¥â⬡à ¤ââ¬Å¡
à ¤â⬡à ¤¨à ¥Âà ¤¸à ¥Âà ¤Ÿà ¤¾à ¤²à ¥Âà ¤¡ à ¤¹à ¥â⬹ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡ à ¤¤à ¤¬ à ¤Âà ¤¸à ¥â⬠à ¤â⬦à ¤¨à ¥Âà ¤¯ à ¤â⬢à ¥â⬹à ¤Ëâ à ¤µà ¤¸à ¥Âà ¤¤à ¥ à ¤Åâà ¤¿à ¤¸à ¤â⬢à ¥â⬠à ¤â⬰à ¤¸à ¥â⬡ à ¤â⬠à ¤µà ¤¶à ¥Âà ¤¯à ¤â⬢à ¤¤à ¤¾ à ¤¹à ¥â⬹ à ¤ââ¬Ã ¤°
à ¤Åâà ¥â⬹ à ¤µà ¥Âà ¤¯à ¤¾à ¤ªà ¤¾à ¤° à ¤¸à ¥Âà ¤¥à ¤² à ¤ªà ¤° à ¤â⬰à ¤ªà ¤²à ¤¬à ¥Âà ¤§ à ¤¹à ¥â⬹, à ¤â⬢à ¥â⬠à ¤Åâà ¤¾à ¤ââ¬Å¡Ã ¤š à ¤â⬢à ¤¾ à ¤â⬦à Â
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à ¤²à ¤µà ¥â⬡ à ¤Âà ¤µà ¤ââ¬Å¡ à ¤â⬢à ¤¸à ¥Âà ¤Ÿà ¤®à ¥Âà ¤¸ à ¤â⬢à ¥â⬡ à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥ââ¬Ã ¤ââ¬âà ¤£ à ¤¤à ¤¥à ¤¾
à ¤Âà ¥ââ¬Å¡-à ¤°à ¤¾à ¤Åâà ¤¸à ¥Âà ¤µ à ¤â⬢à ¥â⬡ à ¤¸à ¤ââ¬Å¡Ã ¤ââ¬âà ¥Âà ¤°à ¤¹à ¤£ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤²à ¤ââ¬âà ¥â⬡ à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥ââ¬Ã ¤ââ¬âà ¤£ à ¤Åâà ¤¿à ¤¨à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤ââ¬âà ¥Âà ¤°à ¤¾à ¤® à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥â⬠à ¤¸à ¤®à ¥Âà ¤®à ¤¿à ¤²à ¤¿à ¤¤ à ¤¹à ¥Ëâ à ¤¤à ¤¥à ¤¾
à ¤â⬢à ¥â⬡à ¤¨à ¥Âà ¤¦à ¥Âà ¤°à ¥ââ¬Ã ¤¯ à ¤â⬢à ¤° à ¤â⬢à ¥â⬡ à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥ââ¬Ã ¤ââ¬âà ¤£ à ¤ªà ¥Âà ¤°à ¥â⬰à ¤ªà ¤° à ¤ââ¬Â¨Ã ¤«à ¤¿à ¤¸à ¤° à ¤â⬢à ¤¾ à ¤¸à ¤¹à ¤¯à ¥â⬹à ¤ââ¬â à ¤â⬢à ¤°à ¥â⬡à ¤ââ¬Å¡Ã ¤ââ¬âà ¥â⬡à ¥¤ à ¤â⬰à ¤â⬢à ¥Âà ¤¤ à ¤â⬢à ¥â⬡ à ¤â⬦à ¤¤à ¤¿à ¤°à ¤¿à ¤â⬢à ¥Âà ¤¤
à ¤°
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Âà ¤Åâ à ¤â⬠à ¤«à ¤¿à ¤¸à ¤° à ¤¸à ¥â⬡ à ¤â⬦à ¤ªà ¤¨à ¥â⬡
à ¤â⬢à ¤°à ¥Âà ¤¤à ¤µà ¥Âà ¤¯à ¥â⬹à ¤ââ¬Å¡ à ¤â⬢à ¥â⬡ à ¤¨à ¤¿à ¤°à ¥Âà ¤µà ¤¹à ¤¨ à ¤¹à ¥â⬡à ¤¤à ¥ à ¤¸à ¤¹à ¤¯à ¥â⬹à ¤ââ¬â à ¤®à ¤¾à ¤ââ¬Å¡Ã ¤ââ¬âà ¤¾ à ¤Åâà ¤¾ à ¤¸à ¤â⬢à ¤¤à ¤¾ à ¤¹à ¥Ëâ à ¤ââ¬Ã ¤° à ¤¥à ¤¾à ¤¨à ¤¾ à ¤â⬦à ¤§à ¥Âà ¤¯à ¤â⬢à ¥Âà ¤· à ¤â⬰à ¤¸à ¤â⬢à ¥â⬡ à ¤¸à ¤¹à ¤¯à ¥â⬹à ¤ââ¬â
à ¤¹à ¥â⬡à ¤¤à ¥ à ¤ªà ¤°à ¥Âà ¤¯à ¤¾à ¤ªà ¥Âà ¤¤ à ¤¸à ¤ââ¬Å¡Ã ¤ââ¬âà ¥Âà ¤¯à ¤¾ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤ªà ¥Âà ¤²à ¤¿à ¤¸ à ¤¬à ¤² à ¤â⬰à ¤ªà ¤²à ¤¬à ¥Âà ¤§ à ¤â⬢à ¤°à ¤¾à ¤¯à ¥â⬡à ¤ââ¬âà ¤¾ à ¥¤ ( à ¤¨à ¤¿à ¤¯à ¤® 150 )
9. à ¤¯à ¤¦à ¤¿ à ¤ªà ¥Âà ¤°à ¥â⬰à ¤ªà ¤° à ¤ââ¬Â¨Ã ¤«à ¤¿à ¤¸à ¤° à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤µà ¤¾à ¤¹à ¤¨ à ¤â⬢à ¥â⬹ à ¤°à ¥â
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à ¤¹à ¥â⬹à ¤¨à ¥â⬡ à ¤ªà ¤° à ¤â⬢à ¤¿ à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤µà ¥Âà ¤¯à ¤â⬢à ¥Âà ¤¤à ¤¿ à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤â⬢à ¤°à ¤¾à ¤ªà ¤µà ¤ââ¬Å¡Ã ¤šà ¤¨ à ¤â⬢à ¥â⬡ à ¤â⬰à ¤¦à ¥Âà ¤¦à ¥â⬡à ¤¶à ¥Âà ¤¯ à ¤¸à ¥â⬡ à ¤®à ¤¾à ¤² à ¤â⬦à ¤¥à ¤µà ¤¾
à ¤¸à ¥â⬡à ¤µà ¤¾à ¤ââ¬Åà ¤ââ¬Å¡ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤¦à ¥â⬹à ¤¨à ¥â⬹à ¤ââ¬Å¡ à ¤â⬢à ¥â⬠à ¤â⬠à ¤ªà ¥ââ¬Å¡Ã ¤°à ¥Âà ¤¤à ¤¿ à ¤¬à ¤¿à ¤¨à ¤¾ à ¤â⬡à ¤¨à ¤µà ¥â⬰à ¤â⬡à ¤¸ à ¤Åâà ¤¾à ¤°à ¥â⬠à ¤â⬢à ¤¿à ¤¯à ¥â⬡ à ¤â⬢à ¥â⬠à ¤ââ¬âà ¤¯à ¥â⬠à ¤¹à ¥Ëâ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤®à ¤¾à ¤²
à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤¸à ¥â⬡à ¤µà ¤¾à ¤ââ¬Åà ¤ââ¬Å¡ à ¤â⬢à ¥â⬠à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤¦à ¥â⬹à ¤¨à ¥â⬹à ¤ââ¬Å¡ à ¤â⬢à ¥â⬠à ¤â⬠à ¤ªà ¥ââ¬Å¡Ã ¤°à ¥Âà ¤¤à ¤¿ à ¤â⬢à ¤¿à ¤¯à ¥â⬡ à ¤¬à ¤¿à ¤¨à ¤¾ à ¤â⬢à ¥â⬹à ¤Ëâ à ¤â⬡à ¤¨Ã
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¤¾ à ¤ââ¬âà ¤²à ¤¤ à ¤²à ¥â⬠à ¤ââ¬âà ¤¯à ¥â⬠à ¤â⬠à ¤Ëâ à ¥¦à ¤Ÿà ¥ââ¬Ã ¥¦à ¤¸à ¥ââ¬Ã ¥¦ à ¤¯à ¤¾ à ¤ââ¬âà ¤²à ¤¤
à ¤²à ¤¿à ¤¯à ¥â⬡ à ¤ââ¬âà ¤¯à ¥â⬡ à ¤°à ¤¿à ¤«à ¤£à ¥Âà ¤¡ à ¤â⬢à ¥â⬠à ¤§à ¤¨à ¤°à ¤¾à ¤¶à ¤¿ 2 à ¤â⬢à ¤°à ¥â⬹à ¤¡à ¤¼ à ¤¸à ¥â⬡ à ¤â⬦à ¤§à ¤¿à ¤â⬢ à ¤¹à ¥Ëâ à ¤â⬰à ¤¸à ¥â⬡ à ¤ââ¬âà ¤¿à ¤°à ¤«à ¥Âà ¤¤à ¤¾à ¤° à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤Åâà ¤¾ à ¤¸à ¤â⬢à ¤¤à ¤¾
à ¤¹à ¥Ëâ , à ¤ââ¬Ã ¤° à ¤Âà ¤¸à ¥â⬠à ¤ââ¬âà ¤¿à ¤°à ¤«à ¥Âà ¤¤à ¤¾à ¤°à ¥â⬠à ¤â⬢à ¥â⬡ à ¤²à ¤¿à ¤ à ¤ªà ¥Âà ¤²à ¤¿à ¤¸ à ¤¯à ¤¾ à ¤â⬰à ¤ªà ¤°à ¥â⬹à ¤â⬢à ¥Âà ¤¤ à ¤µà ¤°à ¥Âà ¤£à ¤¿à ¤¤ à ¤â⬦à ¤¨à ¥Âà ¤¯ à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¤¿à ¤¯à ¥â⬹à ¤ââ¬Å¡ à ¤â⬢à ¥ââ¬
à ¤¸à ¤¹à ¤¾à ¤¯à ¤¤à ¤¾ à ¤²à ¥â⬠à ¤Åâà ¤¾ à ¤¸à ¤â⬢à ¤¤à ¥â⬠à ¤¹à ¥Ëâ à ¥¤ (
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¤¦à ¥â⬹à ¤¨à ¥â⬹à ¤ââ¬Å¡ à ¤¸à ¥â⬡ à ¤¦à ¤£à ¥Âà ¤¡à ¤¨à ¥ââ¬Ã ¤¯ à ¤¹à ¥â⬹à ¤ââ¬âà ¤¾ à ¤â⬢à ¤¿à ¤¨à ¥Âà ¤¤à ¥ à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤µà ¥Âà ¤¯à ¤â⬢à ¥Âà ¤¤à ¤¿ à ¤â⬢à ¥â⬹ à ¤â⬠à ¤¯à ¥Âà ¤â⬢à ¥Âà ¤¤
à ¤â⬢à ¥â⬠à ¤â⬦à ¤¨à ¥Âà ¤®à ¤¤à ¤¿ à ¤â⬢à ¥â⬡ à ¤¬à ¤¿à ¤¨à ¤¾ à ¤â⬡à ¤¸ à ¤§à ¤¾à ¤°à ¤¾ à ¤â⬢à ¥â⬡ à ¤â⬦à ¤§à ¥ââ¬Ã ¤¨ à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤â⬦à ¤ªà ¤°à ¤¾à ¤§ à ¤â⬢à ¥â⬡ à ¤²à ¤¿à ¤ à ¤â⬦à ¤Âà ¤¿à ¤¯à ¥â⬹à ¤Åâà ¤¿à ¤¤ à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡ à ¤â⬢à ¤¿à ¤¯à ¤¾
à ¤Åâà ¤¾à ¤¯à ¥â⬡à ¤ââ¬âà ¤¾ à ¥¤ (à ¤§à ¤¾à ¤°à ¤¾ 132 )
12. à ¤â⬢à ¥â⬹à ¤Ëâ à ¤Ÿà ¥Ëâ à ¤â⬢à ¥Âà ¤¸à ¥â⬡à ¤¬à ¤² à ¤µà ¥Âà ¤¯à ¤â⬢à ¥Âà ¤¤à ¤¿, à ¤²à ¥â⬹à ¤â⬢à ¤² à ¤â⬦à ¤¥à ¥â⬰à ¤°à ¤¿à ¤Ÿà ¥â⬠à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤ªà ¤¬à ¥Âà ¤²à ¤¿à ¤â⬢ à ¤¬à Â
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¤â⬦à ¤¥à ¤µà ¤¾ à ¤°à ¤Åâà ¤¿à ¤¸à ¥Âà ¤Ÿà ¥Âà ¤°à ¥â⬡à ¤¶à ¤¨ à ¤ââ¬Â¨Ã ¤« à ¤â⬢à ¤®à ¥Âà ¤ªà ¤¨à ¥ââ¬Ã ¤Åâ à ¤®à ¥â⬹à ¤Ÿà ¤° à ¤µà ¤¾à ¤¹à ¤¨ à ¤â⬦à ¤§à ¤¿à ¤¨à ¤¿à ¤¯à ¤®, 1988 à ¤â⬢à ¥â⬡
à ¤â⬦à ¤¨à ¥Âà ¤¤à ¤°à ¥Âà ¤ââ¬âà ¤¤ à ¤µà ¤¾à ¤¹à ¤¨ à ¤ªà ¤ââ¬Å¡Ã ¤Åâà ¥ââ¬Ã ¤¯à ¤¨ à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥ââ¬, à ¤â⬢à ¤²à ¥â⬡à ¤â⬢à ¥Âà ¤Ÿà ¤°, à ¤®à ¤¾à ¤¨à ¥Âà ¤¯à ¤¤à ¤¾ à ¤ªà ¥Âà ¤°à ¤¾à ¤ªà ¥Âà ¤¤ à ¤¸à ¥Âà ¤Ÿà ¥â⬰à ¤â⬢ à ¤Âà ¤â⬢à ¥Âà ¤¸à ¤šà ¥â⬡à ¤¨à ¥Âà ¤Åâ,
à ¤¡à ¤¿à ¤ªà ¥â⬹à ¤Åâà ¤¿à ¤Ÿà ¤°, à ¤°à ¤¿à ¤Åâà ¤°à ¥Âà ¤µ à ¤¬à ¥Ëâ à ¤ââ¬Å¡Ã ¤â⬢ à ¤ââ¬Â¨Ã ¤« à ¤â⬡à ¤£à ¥Âà ¤¡à ¤¿à ¤¯à ¤¾ à ¤â⬢à ¥â⬡ à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥â⬠à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤Åâà ¥ââ¬Ã ¥¦à ¤Âà ¤¸à ¥¦à ¤Ÿà ¥ââ¬Ã ¥¦à ¤Âà ¤¨à ¥¦ à ¤¯à ¤
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, à ¤â⬦à ¤¨à ¥Âà ¤¯ à ¤â⬦à ¤Âà ¤¿à ¤²à ¥â⬡à ¤ââ¬â à ¤µ à ¤ªà ¥Âà ¤°à ¤ªà ¤¤à ¥Âà ¤° à ¤Åâà ¥â⬹ à ¤â⬢à ¤° à ¤â⬢à ¥â⬡ à ¤Âà ¥Âà ¤ââ¬âà ¤¤à ¤¾à ¤¨ à ¤â⬢à ¥â⬡
à ¤¸à ¤®à ¥Âà ¤¬à ¤¨à ¥Âà ¤§ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤¹à ¥â⬹ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤µà ¤¸à ¥Âà ¤¤à ¥Âà ¤ââ¬Åà ¤ââ¬Å¡ à ¤¯à ¤¾ à ¤¸à ¥â⬡à ¤µà ¤¾à ¤ââ¬Åà ¤ââ¬Å¡ à ¤â⬢à ¥â⬠à ¤¸à ¤ªà ¥Âà ¤²à ¤¾à ¤Ëâ à ¤â⬢à ¥â⬡ à ¤¸à ¤®à ¥Âà ¤µà ¥Âà ¤¯à ¤µà ¤¹à ¤¾à ¤°à ¥â⬹à ¤ââ¬Å¡ à ¤¸à ¥â⬡ à ¤¸à ¤®à ¥Âà ¤¬à ¤¨à ¥Âà ¤§à ¤¿à ¤¤ à ¤¬à ¥Ëâ à ¤ââ¬Å¡Ã ¤â⬢
à ¤Âà ¤â⬢à ¤¾à ¤â⬰à ¤ââ¬Å¡Ã ¤Ÿ à ¤°à ¤ââ¬âà ¤¨à ¥â⬡, à ¤¬à ¤¿à ¤Åâà ¤²à ¥â⬠à ¤â⬢à ¥â⬡ à ¤ââ¬âà ¤°à ¥Âà ¤š à ¤â⬢à ¤¾ à ¤¹à ¤¿à ¤¸à ¤¾à ¤¬-à ¤â⬢à ¤¿à ¤¤à ¤¾à ¤¬ à ¤°à ¤ââ¬âà ¤¨à ¥â⬡ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤ââ¬âà ¤°à ¥ââ¬Ã ¤¦ à ¤¬à ¤¿à ¤â⬢à ¥Âà ¤°à ¥â⬠à ¤â⬢
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¨ à ¤°à ¤¿à ¤Ÿà ¤°à ¥Âà ¤¨ à ¤â⬢à ¥â⬡ à ¤ªà ¥Âà ¤°à ¤¾à ¤°à ¥ââ¬Å¡Ã ¤ª à ¤Âà ¤µà ¤ââ¬Å¡ à ¤ªà ¥Âà ¤°à ¤â⬢à ¥Âà ¤°à ¤¿à ¤¯à ¤¾ à ¤¨à ¤¿à ¤°à ¥Âà ¤§à ¤¾à ¤°à ¤¿à ¤¤ à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡
à ¤â⬢à ¥â⬠à ¤ââ¬âà ¤¯à ¥â⬠à ¥¤ (à ¤§à ¤¾à ¤°à ¤¾ 150 )
13. à ¤â⬢à ¤®à ¤¿à ¤¶à ¥Âà ¤¨à ¤° à ¤â⬠à ¤µà ¤¶à ¥Âà ¤¯à ¤â⬢ à ¤¹à ¥â⬹à ¤¨à ¥â⬡ à ¤ªà ¤° à ¤µà ¤¿à ¤Åâà ¥Âà ¤žà ¤ªà ¥Âà ¤¤à ¤¿ à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤®à ¤¾à ¤®à ¤²à ¥â⬡ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤â⬡à ¤¸ à ¤Âà ¤â⬢à ¥Âà ¤Ÿ à ¤â⬢à ¥â⬡ à ¤¸à ¤®à ¥Âà ¤¬à ¤¨à ¥Âà ¤§
à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤â⬠à ¤ââ¬Å¡Ã ¤â⬢à ¤¡à ¤¼à ¥â⬡ à ¤Âà ¤â⬢à ¤¤à ¥Âà ¤° à ¤â⬢à ¤°à ¤¨à ¥â⬡ à ¤â⬢à ¥â⬡ à ¤¨à ¤¿à ¤°à ¥Âà ¤¦à ¥â⬡à ¤¶ à ¤Åâà ¤¾à ¤°à ¥â⬠à ¤â⬢à ¤° à ¤¸à ¤â⬢à ¤¤à ¥
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°Ã ¤¿à ¤¤ à ¤â⬢à ¤¿à ¤¯à ¥â⬡ à ¤Åâà ¤¾ à ¤¸à ¤â⬢à ¤¤à ¥â⬡ à ¤¹à ¥â⬹à ¤ââ¬Å¡ à ¥¤ (à ¤§à ¤¾à ¤°à ¤¾ 151 )
14. à ¤â⬦à ¤¸à ¤¿à ¤¸à ¥Âà ¤Ÿà ¥â⬡à ¤¨à ¥Âà ¤Ÿ à ¤â⬢à ¤®à ¤¿à ¤¶à ¥Âà ¤¨à ¤° à ¤¸à ¥â⬡ à ¤â⬦à ¤¨à ¤¿à ¤®à ¥Âà ¤¨ à ¤¸à ¥Âà ¤¤à ¤° à ¤â⬢à ¤¾ à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥â⬠à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤â⬢à ¥â⬡à ¤¸ à ¤â⬢à ¥â⬠à ¤ªà ¥Âà ¤°à ¤â⬢à ¥Æâà ¤¤à ¤¿ à ¤Âà ¤µà ¤ââ¬Å¡ à ¤¦à ¥Âà ¤°à ¥ââ¬Å¡Ã ¤¹à ¤¤à ¤¾
à ¤â⬢à ¥â⬹ à ¤¦à ¥â⬡à ¤ââ¬âà ¤¤à ¥â⬡ à ¤¹à ¥Âà ¤ à ¤°à ¤¾à ¤Åâà ¤¸à ¥Âà ¤µ à ¤¹à ¤¿à ¤¤ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤¸à ¥Âà ¤â⬢à ¥Âà ¤°à ¥ââ¬Å¡Ã ¤Ÿà ¤¨à ¥ââ¬, à ¤¨à ¤¿à ¤°à ¥ââ¬Ã ¤â⬢à ¥Âà ¤·à ¤£, à ¤Åâà ¤¾à ¤ââ¬Å¡Ã ¤š à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤â⬦à ¤¨à ¥Âà ¤¯ à ¤ªà ¥Âà ¤°à ¥â⬹à ¤¸à ¥ââ¬Ã ¤¡à ¤¿à ¤ââ¬Å¡Ã ¤ââ¬â à ¤â⬢à ¥â
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⬡ à ¤¸à ¤â⬢à ¤¤à ¤¾ à ¤¹à ¥Ëâ à ¤ââ¬Ã ¤° à ¤²à ¤¿à ¤¯à ¥â⬡ à ¤ââ¬âà ¤¯à ¥â⬡
à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤Âà ¥â⬠à ¤¨à ¤®à ¥ââ¬Å¡Ã ¤¨à ¥â⬡ à ¤â⬢à ¥â⬠à ¤°à ¤¸à ¥ââ¬Ã ¤¦ à ¤â⬰à ¤ªà ¤²à ¤¬à ¥Âà ¤§ à ¤â⬢à ¤°à ¤¾à ¤¯à ¥â⬡à ¤ââ¬âà ¤¾ à ¥¤ ( à ¤§à ¤¾à ¤°à ¤¾ 154 )
F
à ¤â⬦à ¤ªà ¤â⬢à ¥â⬹ à ¤¨à ¤¿à ¤°à ¥Âà ¤¦à ¥â⬡à ¤¶à ¤¿à ¤¤ à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤Åâà ¤¾à ¤¤à ¤¾ à ¤¹à ¥Ëâ à ¤â⬢à ¤¿ à ¤â⬦à ¤ªà ¤¨à ¥â⬡ à ¤â⬦à ¤§à ¥ââ¬Ã ¤¨à ¤¸à ¥Âà ¤¥ à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¤¿à ¤¯à ¥â⬹à ¤ââ¬Å¡ à ¤â⬢à ¥â⬹ à ¤â⬰à ¤â⬢à ¥Âà ¤¤ à ¤ªà ¥Âà ¤°à ¤¾à ¤µà ¤¿à ¤§à ¤¾à ¤¨à ¥â⬹à ¤ââ¬Å¡ à ¤¸à ¥â⬡
à ¤â⬦à ¤µà ¤ââ¬âà ¤¤ à ¤â⬢à ¤°à ¤¾à ¤¤à ¥â⬡ à ¤¹à ¥Âà ¤ à ¤â⬰à ¤â⬢à ¥Âà ¤¤ à ¤ªà ¥Âà ¤°à ¤¾à ¤µà ¤¿à ¤§à ¤¾à ¤¨à ¥â⬹à ¤ââ¬Å¡ à ¤â⬢à ¤¾ à ¤¸à ¤®à ¥Âà ¤šà ¤¿à ¤¤ Ã
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M/s Udyog Mandir Versus CGST, Jodhpur
Central Excise
2018 (10) TMI 393 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 30-8-2018
Appeal No. E/51871/2018-DB – A/52936/2018-EX[DB]
Central Excise
Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical)
Shri G.K. Mahajan, Advocate – for the appellant
Shri V.B. Jain, D.R. – for the respondent
ORDER
Per Anil Choudhary:
Heard both the parties.
2. The appellant is engaged in manufacture of refined oils falling under Central Excise Tariff sub-Heading 15219090. During the relevant period, the refined oils remained exempted on payment of central excise duty vide Notification No. 115/75-CE dated 30.4.1975. During the process of manufacture of re
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fication No. 89/95-CE dated 18.5.1995 and by virtue of this notification, they are not required to pay any duty on such products as mentioned in the show cause notice. The Notification No. 89/95-CE dated 18/5/1995 exempts waste, parings and scrap manufactured in a factory manufacturing some final product which is either chargeable to nil rate of duty or is fully exempted from duty by an exemption notification issued under Section 5A of Central Excise Act, 1944. The basic contention of the appellant since beginning has been that the products as mentioned in the foregoing pares arising as waste or by-product during the manufacture of refined edible oil are entitled for the benefit of Notification 89/95-CE dated 18/05/1995. This argument of th
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ure is for refined rice brain oil ;
(c) The items in question cannot be called as manufactured excisable goods. These incidental products are nothing but waste arising during the course of refining of rice brain oil and as such cover by the exemption Notification No. 89/95-CE.
5. Following the above judgment of the Larger Bench in the case of Ricela Health Foods Ltd. and ors. vs. CCE, Chandigarh, the Regional Bench of this Tribunal in Allahabad has also extended the benefit of Notification 89/1995-CE on clearances of waste products such as fatty acid oil, sludge, soap stock (gums) and spent earth generated during the manufacture of refined edible oil.
6. In view of above, as the issue involved in the appeal is already settled and followi
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In Re: Take Off Academy (Nidhi Rahul Gandhi)
GST
2018 (10) TMI 345 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 63 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 30-8-2018
GUJ/GAAR/ADM/2018/33 IN APPLICATION NO. Advance Ruling/SGST&CGST/2018/AR/31
GST
R.B. MANKODI AND G.C. JAIN MEMBER
Present for the applicant: Shri Samir Siddhapuria, Advocate
The applicant Take Off Academy has filed application seeking advance ruling on following questions –
(a) The consideration received from M/s. Pearson VUE, for Tax Invoice No. 001 dated 31st July, 2017 for conducting test on behalf of M/s. Pearson VUE in India is export of services u/s 16(1)(a) of the IGST Act or not?
(b) If the answer of the above question is negative then transaction of supply of services is intra state supply of service or interstate supply of services?
2. The applicant has submitted that Pearson US enters into an agreement with certain Indian Organizations / e
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ving exams. It is therefore submitted that the applicant is providing services to the recipient situated outside India and receiving consideration from outside India and hence considering the provisions of Section 2(6), 2(14), 2(15), 13 and 16 of the Integrated Goods and Services Tax Act, 2017 (herein after referred to as the 'IGST Act, 2017') and Section 2(93) of the Central Goods and Service Tax Act, 2017 (herein after referred to as the 'CGST Act, 2017'), the supply of services provided by the applicant to M/s. Pearson VUE is required to be held as export of service as zero rated supply.
3. The personal hearing for admission of the said application for advance ruling was held on 18.01.2018. Shri Siddhapuria was given an opportunity to explain as to how this authority is having jurisdiction to decide this matter and was also given liberty to re-frame / amend application, if he wanted.
4. The personal hearing for admission of the said application for advance ruling was again held on
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this authority has jurisdiction to decide the liability to pay tax under Section 97(2)(a) and (e). The applicant also referred to Section 20 of the IGST Act, 2017 and submitted that sub-section (xvii) of said Section 20 clearly provides that the advance ruling provision of CGST Act will mutatis mutandis applies to the IGST Act, 2017, therefore this authority is having jurisdiction to decide the question posed for determination. The applicant also referred to rulings given by West Bengal Authority for Advance Ruling and Kerala Authority for Advance Ruling.
7. We have considered the submissions made by the applicant in application for advance ruling, in the letters dated 21.03.2018 and 12.04.2018 as well as submissions made during the course of personal hearings.
8. Section 97(2) of the CGST Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the 'GGST Act, 2017') empowers the Advance Ruling Authority to decide the issues, which are as follows :-
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of service' under the provisions of the IGST Act, 2017 can be determined in light of various provisions of the IGST Act, 2017, including Section 2(6), which defines 'export of services'.
9.2 The definition of “export of services” as per Section 2(6) of the IGST Act, 2017 is as follows :-
“2(6) – “export of services” means the supply of any service when,
(i) the supplier of service is located in India;
(ii) the recipient of service is located outside India;
(iii) the place of supply of service is outside India;
(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and
(v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8;”
Thus, one of the important requirements of supply of any service to be treated as 'export of service' is that the place of supply of service is outside India.
9.3 The provisions for determination of pl
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ction 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within the legal boundary mandated by the Act. As the 'place of supply' is not covered by Section 97(2) of the Acts, this authority is helpless to answer the question raised in the application, as it is lacking jurisdiction to decide the issues. The jurisdiction of this authority does not extend to the questions on determination of 'place of supply'.
10. In the Advance Ruling dated 21.03.2018 of West Bengal Authority for Advance Ruling in case of Global Reach Education Services Pvt. Ltd., it has been held that had there been a dispute relating to 'place of supply' that authority would not provide a ruling on the issue at all. In the Advance Ruling dated 26.03.2018 of Kerala Authority for Advance Ruling in case of M/s. Synthite Industries Ltd., there has been no discussion or decision as to whether the advance ruli
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In Re: M/s. Gokul Agro Resources Limited
GST
2018 (10) TMI 308 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 68 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 30-8-2018
GUJ/GAAR/R/2018/18 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/30)
GST
R.B. MANKODI AND G.C. JAIN MEMBER
Present for the applicant: Shri Ankit Parikh, CA
The applicant, M/s. Gokul Agro Resources Limited, is engaged in the business of Oil Seed Crushing (Oil Mills), Refining Oil, Solvent Extraction, Fractionation, Hydrogenation and Packing. The applicant is dealing in edible oil such as Soyabean Oil, Cottonseed Oil, Mustard Oil, Groundnut Oil, Palm oil (Palmolein), Sunflower Oil, Vanaspati and Industrial Oil such as Castor Oil.
2.1 The applicant has submitted that it purchases Crude Palm Oil (HSN 1511 10 00) from either a foreign vendor or local vendor. Thereafter, the said Crude Palm Oil is refined in the storage tank from which Refined Palm Oil
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heat exchanger before being fed into the crystallizer. The feeding of oil into the crystallizers is more or less continuous. Once the oil reaches high level, the crystallizer is ready for the cooling programme.
The cooling cycle for each crystallizer is being controlled by an individual microprocessor – based programmable controller. Cooling tower water is used for initial pre-cooling, thereby saving energy. Due to the large cooling surface in crystallizer in relation to the volume of oil, the applicant is able to obtain crystallized slurry, which are proven to be most suitable for the membrane filtration system.
The cooling cycle for each crystallizer is completed within a few hours. The crystallized slurry is then ready to be filtered at the membrane filtration system.
Filtration Section
The partially crystallized RBD palm oil is fed to membrane filter press by filter feed pump. The filter is of mixed packed type and 3-piece detachable type of rubber membrane with individual squ
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as it is an outcome of Refined Palm Oil undergoing fractionation process. Also, Chapter 3823 mainly deals with the products which are more from the perspective of industrial use and not used for food application meant for human consumption. The applicant submitted that the RBD Palm Stearin which is manufactured by it is completely used for food applications meant for human consumptions. Hence, the applicant is of the view that RBD Palm Stearin should fall under Chapter 1511 and not under Chapter 3823.
6.1 The applicant, vide their letter dated 04.01.2018, submitted sample copies of Central Excise Invoices issued during April, 2017 and May, 2017 and copy of Central Excise Return for the month of June, 2017 wherein Central Excise Duty was paid under Chapter 38231900. It is further submitted that during the earlier law, the applicant was of the opinion that RBD Palm Stearin would fall under Chapter 3823 1112 and 3823 1119 and had raised the invoices by charging Excise Duty at the rate o
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usion as to whether the product falls under Chapter 15 or Chapter 38 of the GST Tariff.
7. The Central Goods and Services Tax and Central Excise Commissionerate, Ahmedabad North inter-alia referred to Circular No. 81/2002-Customs dated 03.12.2002 wherein CRCL has advised that 'palm stearine' falling under heading 15.11 is basically triglyceride (Esters) of fatty acids and 'Stearin' falling under heading 38.23 is basically a free fatty acid. It is submitted that the triglyceride of fatty acids (esters) and free fatty acids are two different organic compounds and distinguishable by chemical tests i.e. by determining the ester value.
8. We have considered the submissions made by the applicant in their application for advance ruling as well as at the time of personal hearing and views of Central Goods and Services Tax and Central Excise Commissionerate, Ahmedabad North.
9. The issue involved in this case is regarding classification of the product 'RBD (Refined Bleached Deodorised) Palm
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irst Schedule to the Customs Tariff Act, 1975, prior to enactment of the Finance Act, 2017 were as under-
HS Code
Description of goods
Unit
(1)
(2)
(3)
1511
Palm oil and its fractions, whether or not refined, but not chemically modified
1511 10 00
– Crude oil
kg.
1511 90
– Other
1511 90 10
Refined bleached deodorized palm oil
kg.
1511 90 20
Refined bleached deodorized palmolein
kg.
1511 90 90
Other
kg.
HS Code
Description of goods
Unit
(1)
(2)
(3)
3823
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols
– Industrial monocarboxylic fatty acids; acid oils from refining:
3823 11
Stearic acid :
Palm stearin :
3823 11 11
– Crude
kg.
3823 11 12
– RBD
kg.
3823 11 19
– Other
kg.
3823 11 90
Other stearic acid or stearin
kg.
3823 12 00
Oleic acid
kg.
3823 13 00
Tall oil fatty acids
kg.
3823 19 00
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ary (TRU-I), it has been mentioned as follows :
S.No.
Amendment
Clause of the Finance Bill, 2017
1
To:
(i) ………
(ii) Create new tariff item 1511 90 30 for Refined bleached deodorised palm stearin” to harmonize Customs Tariff in accordance with WCO classification decision.
(iii) Substitute tariff items 3823 11 11 to 3823 11 90 and entries relating thereto with tariff item 3823 11 00.
(iv) ……
[109(b)]
11.4 Therefore, the relevant entries for Chapter Heading 1511 and 3823 of the First Schedule to the Customs Tariff Act, 1975 are now as under –
HS Code
Description of goods
Unit
(1)
(2)
(3)
1511
Palm oil and its fractions, whether or not refined, but not chemically modified
1511 10 00
– Crude oil
kg.
1511 90
– Other
1511 90 10
Refined bleached deodorized palm oil
kg.
1511 90 20
Refined bleached deodorized palmolein
kg.
1511 90 30
Refined bleached
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in the context of the then existing entries in the First Schedule to the Customs Tariff Act, 1975. Similarly, in the judgement of Hon'ble Supreme Court, in the case of Commissioner of Central Excise, Customs & Service Tax, Vishakhapatnam Vs. Jocil Ltd. [2011 (263) E.L.T. 9 (S.C.)] = 2010 (12) TMI 24 – SUPREME COURT OF INDIA, it was held that 'palm stearin' is specifically identified in Chapter sub-heading No. 3823 11 as 'Palm Stearin', and further differentiated as 'Crude' and 'RBD' in sub-heading Nos. 3823 11 11 and 3823 11 12 respectively. However, the said judgement was rendered for the period August, 2003 to November, 2004, in the context of entries in the First Schedule to the Customs Tariff Act, 1975 existing during that period. As the relevant entries for Chapter Heading 1511 and 3823 have been amended vide Finance Act, 2017, the CBEC Circular No. 81/2002-Customs dated 3.12.2002 and the Hon'ble Supreme Court's judgement in the case of Jocil Ltd. (supra) are not applicable in th
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In Re: M/s. Lambda Therapeutic Research Limited
GST
2018 (10) TMI 303 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 87 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 30-8-2018
GUJ/GAAR/ADM/2018/34 IN APPLICATION NO. Advance Ruling/SGST&CGST/2018/AR/35
GST
R.B. MANKODI AND G.C. JAIN, MEMBER
Present for the applicant : Shri Jigar Shah (M/s. Lakshmikumaran & Sridharan)
The applicant M/s. Lambda Therapeutic Research Limited has filed application for advance ruling for determination of 'place of supply' while providing services of scientific testing and technical analysis on pharmaceutical products.
2. The applicant submitted that the company is a global clinical research organization and inter-alia engaged in conducting bio-availability and bioequivalence and clinical trials for various pharmaceutical companies located in and outside India. In the process of providing the above services, the applicant provides scientific test
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T Act, 2017') and will consequently fall under 'zero rated supply' as per Section 16 of the IGST Act, 2017.
4. The applicant referred to Section 2(6), 13 and 16 of the IGST Act, 2017 and Rule 4 of the Place of Provision of Service Rules, 2012 (erstwhile). The applicant also referred to decisions in the cases of CCE, Pune-I vs. Sai Life Sciences Ltd. [2016 (2) TMI 724] and Principal Commissioner of Central Excise, Pune-I Vs. Advinus Therapeutics Ltd. [2016 (12) TMI 34]
5. The personal hearing for admission of the said application for advance ruling was fixed on 18.01.2018, however, on the request of the applicant, the adjournment was granted. During the personal hearing held on 05.02.2018, authorized representative wanted to amend the application qua formation of question and wanted to convince this authority on the issue of jurisdiction, which request was acceded to.
6. The applicant, vide letter received on 27.02.2018 submitted the revised application, wherein the following questio
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IGST Act, 2017. The applicant referred to Section 97(2)(e) and submitted that the said provision makes it clear that in cases pertaining to determination of liability to pay tax on any goods or services or both, the advance ruling authority shall have the jurisdiction to hear the matter. The applicant also referred to clauses (i), (ix), (xvii) and (xviii) of Section 20 of the IGST Act, 2017 and submitted that in matters pertaining to liability to pay tax in certain cases, provisions of CGST Act shall apply and the jurisdiction of this authority to entertain the present application seeking advance ruling shall be determined by Section 97 of the CGST Act. Therefore, the provisions of IGST Act, 2017 itself enable the applicant to file the application for advance ruling.
8.2 The applicant further submitted that on a careful reading of Section 97(2) of CGST Act, it can be observed that the issues covered therein are overlapping and are also wide enough to cover various issues under its amb
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e IGST Act, 2017 and submitted that while determining the applicant's liability to pay tax, incidental questions as to whether the activity falls under export of service requires to be answered which will in turn depend upon whether it is export of service or not. In other words, the advance ruling is sought to determine the taxability itself and it is in the course of that determination, the ancillary issues are required to be dealt with. It is submitted that in respect of determination of liability to pay tax on any goods or services or both, the applicant is eligible to seek an advance ruling.
8.4 The applicant submitted that in the present case, the applicant satisfies the criterion required for filing the application for advance ruling and therefore, this authority possesses the jurisdiction to hear the application filed by the applicant.
9. On the personal hearing held on 05.04.2018, the authorized representative of the applicant reiterated the submissions already made and subm
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issued under the provisions of this Act;
(c) determination of time and value of supply of goods or services or both;
(d) admissibility of input tax credit of tax paid or deemed to have been paid;
(e) determination of the liability to pay tax on any goods or services or both;
(f) whether applicant is required to be registered;
(g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.
No other issue can be decided by the Advance Ruling Authority and therefore the Acts limit the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2).
13.1 The issue whether the activity of the applicant provided to foreign clients towards scientific testing and technical analysis services on pharmaceutical products which are supplied by an entity situated outside India would be treated as 'export of service' under the provisions of th
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he supplier or the location of the recipient of services is outside India are contained in Section 13 of the IGST Act, 2017. Section 16 of the IGST Act, 2017 provides that 'zero rated supply' means any of the following supplies of goods or services or both, namely :-
(a) export of goods or services or both; or
(b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone Unit.
13.4 Thus, the entire issue is intrinsically related to determination of 'place of supply' of service by the applicant.
13.5 The applicant has filed application for advance ruling for determination of 'place of supply' while providing services of scientific testing and technical analysis on pharmaceutical products. Thus, the applicant is well aware that the issue is related to 'place of supply'.
13.6 This authority has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of
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In Re: Amalgamations Valeo Clutch Private Limited
GST
2018 (9) TMI 1338 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – TMI
AUTHORITY FOR ADVANCE RULING, TAMILNADU – AAR
Dated:- 30-8-2018
TN/05/AAR/2018
GST
MS. MANASA GANGOTRI KATA AND S. VIJAYAKUMAR, MEMBER
Note : Any appeal against the advance ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same
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a copy of Challan evidencing payment of application fees of Rs. 5,000/-each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017.They are registered under GST vide Registration No. 33AAACA9038P1ZE.
They have preferred an application seeking Advance Ruling on the following questions.
i. Whether amortization of value of free tools/ dies received form customer to be included for valuation of goods or not?
ii. If the GST is applicable on the amortized value, what is the procedure for calculating the GST and reflecting the same in GST invoice format
iii. How to declare the transactions in GSTR-1 & GSTR -3 and GSTR-3B
2.0 The Applicant has stated that the OEM recipients, invariably supply tools, dies and / or moulds('t
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submit copies of contracts with clients and invoices, documents/ given by clients and procured by third party- Copies for all scenarios will be submitted in 10 days. The representative further presented their submissions. The applicant did not furnish the required documents. The applicant was extended another opportunity to be heard and furnish the documents on 25.07.2018 and again on 07.08.2018
4. The applicant vide their letter dated 09.08.2018 has referred to the PH posted on 07.08.2018 in connection with the subject application seeking a ruling on the aspect of amortization. They have stated that subsequent to their application, a circular No.47/21/2018GST dated 08.06.2018 has been issued by CBIC which has effectively clarified variou
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In Re: M/s. Brakes India Private Limited,
GST
2018 (9) TMI 1337 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – 2018 (17) G. S. T. L. 168 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, TAMILNADU – AAR
Dated:- 30-8-2018
AAR TN No. 7/AAR/2018
GST
MS. MANASA GANGOTRI KATA AND S. VIJAYAKUMAR, MEMBER
Note : Any appeal against the advance ruling order shall be filed before the Tamilnadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated.
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisio
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by the Applicant is covered under Sl.No. 170 of Schedule IV of Notification 1/2017 dated 28.06.2017- Integrated Tax (Rate) (hereinafter referred to as the GST Tariff Notification), i.e., under Tariff Heading 8708 attracting GST at 28% or under Sl.No.182 B of Schedule III of the Rate Notification i.e., under Tariff Heading 6813 attracting GST Rate of 18%?
2. M/s. Brakes India Private Limited has stated that Disc Brake Pads are commonly used in the brake assembly of motor vehicles also known as caliper brakes, to cause friction, which would assist the vehicle to slow down or stop. Disc Brake Pads contain two elements, i.e., one, the Disc Pad which is made of friction materials and the backing plate made of steel which is coated with an adhesive. These two elements when brought together, form what is referred to as the 'Disc Brake Pads'. The two-main processes that the Disc pads (friction material) and the backing plate undergo are the process of using adhesives to bond the friction mate
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018. They also furnished the ruling of AAR in the State of Uttarkhand in respect of classification of Disc Brake Pads and applicable rate of tax under GST based on the application received from M/S. Indo German Brakes Private Limited. In the written submission, the applicant has stated that the product is not classifiable under CTH 6813 as HSN Explanatory Notes to CTH 6813 specifically excludes Mounted Brake Linings. The applicant further stated that they are rightly classifiable under CTH 8708 at 28% under Sl. No 170 of Notification 1/2017 dated 28.06.2017- Integrated Tax (Rate) as amended dated 28.06.2017.
4. On examination of the documents submitted, it is seen that the product in question is an assembly consisting of friction material and a steel back plate. The friction material comprises of organic fibers, binding material, steel wool powder, synthetic/natural graphite, fillers etc. Its purpose is to provide the necessary frictional force when in contact with the disc while brak
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ding, sub-heading, heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 and the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall be applied for the interpretation and classification of goods.
5.2. Chapter Heading 6813 states:
Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, fir brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials
HSN Explanatory Notes to Heading 6813 provides for specific exclusions as under:
The Heading excludes:
(a) Friction materials not containing mineral materials or cellulose fibre (e.g., those of cork); these are generally classified acco
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circular cavities, perforated tongues or similar fittings for disc brakes, these are classified as parts of the machines or vehicles for which they are designed. In the present case, the product consists of a friction material (made up of organic fibers and minerals, graphite) which is bonded with a steel backing plate forming an integrated component. Heading 6813 specifically excludes such mounted brake linings which are rightly classifiable as parts of vehicles for which they are designed. It is used in automotive vehicle brakes to stop or slow down the vehicle. Parts of the motor vehicles of heading 8701 to 8705 are classifiable under Heading 8708. Explanatory Notes to CTH 8708 also covers Brakes (shoe, segment, disc, etc.) and parts thereof (plates', drums, cylinders, mounted linings, oil reservoirs fir hydraulic brakes, etc). Thus the product to be classified 'Disk brake Pads', a part of the motor vehicle, classifiable under Heading 87083000 as 'Brakes and servo-brakes; parts the
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