Goods and Services Tax – Page 402

For HSN CODE

For HSN CODE
Query (Issue) Started By: – Vijaykumar Boora Dated:- 26-8-2018 Last Reply Date:- 29-8-2018 Goods and Services Tax – GST
Got 3 Replies
GST
He'll sir,
I am small vendor, I am in embroidery Business. I do embroidery on different fabrics (cotton, velvet, Nylon, silk, etc). In this regards I want to know HNS to be applicable as I Following under the chapter 58 of HSN code but I confused whether I follow this or needs to follow HSN applicable to different fabrics, as embroidery is done on that fabrics. Please can you clarify that HSN applicable.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Your product will fall under heading 5810 attracting CGST 6% and SGST or UTGST 6% or 12% IGST if the supply made is in

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Place of supply

Place of supply
Query (Issue) Started By: – Archna Gupta Dated:- 25-8-2018 Last Reply Date:- 27-8-2018 Goods and Services Tax – GST
Got 5 Replies
GST
I have one query regarding place of supply. The situation is if a person supplying some art work, decorative items, paintings etc. to Indian embassy in China but the order is given by ministry of external affairs and he will raise invoice to Ministry of external affairs in India.
Will it be treated as export? Do bill to ship to model works for supplying goods out of India?
Reply By Rajagopalan Ranganathan:
The Reply:
Madam,
You are supplying the goods to Ministry of External Affairs. Therefore both supplier and recipient are located in India though the goods supplied is meant

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GST is applicable.
Ship to model is not applicable in this case, as order is not from the Embassy in Chaina. Here, Ministry is required to take registration under GST and has to engage CHA for export to embassy.
Our experts may like to correct me if mistaken.
Thanks
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
I endorse the views of Shri Rajagopalan sir
Reply By Ramaswamy S:
The Reply:
If the supplier is in Delhi, any supply to Ministry of External Affairs is a local supply. That is point of supply – Intra State. (CGST + Delhi GST).
If the supplier is other than Delhi, then the point of Supply is Inter State and IGST is payable.
it is not an export in such case.
If the goods are shipped directly to the Indian Embassy in China, i

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Receipt of replacement Material under Warrenty

Receipt of replacement Material under Warrenty
Query (Issue) Started By: – Manjunath S Dated:- 25-8-2018 Last Reply Date:- 1-9-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Experts,
We are a registered Manufacturers in Karnataka,
In July 2018, We Purchase a Machinery spares by paying IGST, after installation of that spares, it is get damaged within10 days, but actual warranty for that material is 1 year.
We intimated the supplier and he agreed to give replacement, and he told us to scrap that material since it is UnRepairable/Exposed.
Now he is supplying New Material with Another Tax invoice with IGST and giving Credit Note only for the Basic Amount for the rejected material.
My Query is:
a) Is this Procedure i

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tion 34 (2) of CGST Act, 2017 "any registered person who issues a credit note in relation to a supply of goods or services or both shall declare the details of such credit note in the return for the month during which such credit note has been issued but not later than September following the end of the financial year in which such supply was made, or the date of furnishing of the relevant annual return, whichever is earlier, and the tax liability shall be adjusted in such manner as may be prescribed:
Provided that no reduction in output tax liability of the supplier shall be permitted, if the incidence of tax and interest on such supply has been passed on to any other person.
Therefore in your case since Machinery spares were suppli

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High Court Denies Relief to Petitioner for Transporting Goods Without E-Way Bill, Following Repeated Offenses.

High Court Denies Relief to Petitioner for Transporting Goods Without E-Way Bill, Following Repeated Offenses.
Case-Laws
GST
Release of detained vehicle with goods – e-way bill was not tendered for the goods in movement – The modus operandi adopted by the petitioner is to transport the goods without e-way bill and as and when he is caught and the Truck is detained, he will make payment of tax and get the Truck released. – HC refuses to grant any relief.
TMI Updates – Highlights, qui

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Government Extends Filing Deadlines for FORM GSTR-3B for July 2018 and August 2018 to Ease Compliance Burden.

Government Extends Filing Deadlines for FORM GSTR-3B for July 2018 and August 2018 to Ease Compliance Burden.
Notifications
GST
Seeks to extend the due dates for filing FORM GSTR-3B for the m

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KRISHI KALYAN CESS: ITC IN GST NOT ALLOWED

KRISHI KALYAN CESS: ITC IN GST NOT ALLOWED
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 25-8-2018

Under section 16 the GST law, during the transition from pre-GST regime to GST regime w.e.f. 1.7.2017, earlier tax credits are allowed to be carried forward in GST regime and benefit could be availed subject to transitional provisions as contained in section 140 of the GST law.
While there are doubts amongst taxpayers as to whether Cenvat Credit of Cesses (e.g., Krishi Kalyan Cess, Swachh Bharat Cess etc) paid under pre-GST regime would be allowed to be carried forward and availed in the GST regime like other taxes or duties, assessees have resorted to advance ruling under section 97 of the GST law from Authority of Advance Rulings (AAR) constituted under section 96 of the said law.
The background of this case is that KKC was levied as per section 161 of the Finance Act, 2016. Section 161(5) of the Finance Act specified that for levy and collection of KK

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sible under the Act. Cenvat Credit Rules has recognized KKC as Cenvat credit and Section 16 and Section 17 of the Act, which determines admissibility of input tax credit puts no restriction in admission of KKC as Cenvat credit under the aforesaid provision of the Act.
According to one such advance ruling in the matter of Kansai Nerolac Paints Ltd. (2018) 12 GSTL 526 (AAR-Maharashtra); (2018) 5 TMI 458 (AAR-Maharashtra); in the pre-GST regime, the assessee was registered as Input Service Distributor (ISD) for its Head Office to distribute eligible credit to its respective manufacturing units. The assessee wanted to carry forward the accumulated credit of Krishi Kalyan Cess (KKC)appeared in service tax return on June 30, 2017 to the electronic credit ledger under the GST Act. In the post-GST regime, neither there is specific restriction in law regarding admissibility of KKC nor there is any specific provision regarding admissibility of KKC as input tax credit. It filed the application f

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f India v. Union of India [WP (Civil) 7837 of 2016] [ 2018 (2) TMI 1264 – DELHI HIGH COURT ] case denied cross utilisation of unutilized education cases against excise duty and service tax liability as these cesses had not been subsumed and there was no provision in law to cross utilize the unutilized education cesses with excise duty and service tax. Secondly, one of the response given by CBEC in its FAQ's had negated the assessee's claim. (which does not have any legal binding).
Being aggrieved, the applicant preferred an appeal u/s 100 of the GST law before Appellate Authority for Advance Ruling (AAAR) which approved the aforementioned ruling of AAR by passing an order u/s 101 of the GST law.
The AAAR examined the erstwhile Cenvat Credit Rules, 2004 and formed a view that KKC could be utilized towards payment of KKC only. The KKC cannot be adjusted or cross utilized against the payment of excise duty or service tax. It was made expressly clear that Cenvat credit of input duty spec

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Proposed Changes in GST Form

Proposed Changes in GST Form
By: – Legal Raasta
Other Topics
Dated:- 25-8-2018

August 7th Tuesday, the Lok Sabha passed 4 new bills in an attempt to GST procedures with a focus on empowering the MSME (Micro, Small and Medium Enterprises) sector. The government is also targeting to plug loopholes in existing laws and lightening ROC compliances requirements described as 'complex' by many a business owners. The new return filing system is expected to be put in place by the revenue department by January 2019 and would actively replace the current GSTR-3B and GSTR-1 returns.
In addition to these, an attempt has been made for the empowerment of digital payments such as UPI with incentives via cashback offers. The Lok Sabha also facilitated changes in GST return filing forms and also helping in reducing the frequency of return filings for businesses. The bills passed by the Lok Sabha are
* Central GST(Amendment) Bill, 2018
* Integrated GST (Amendment) Bill, 2018
* Union

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) The single return process will continue to have dates of filling vary based on the turnover of the company.
The simplified GST return filing forms have prospects for:
* Reducing Confusion among Taxpayers
The government plans to introduce a modular approach in which the aim is to introduce many business types into a simple form. Various modules in one common return will facilitate the filing process for eg. One for traders and one for exporters. The one form approach will help taxpayers pick and choose their type of business module and go to a section which remains relevant to other traders. According to the finance minister “This kind of a modular approach will help significantly in improving the compliance process too”.
2. Decreasing the number of returns from 36 to 12 a year.
Return filings frequency will drop and single return procedures will be introduced per monthly basis to help facilitate the compliance process.
3.One-Monthly return
Barring a few exceptions like compos

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o automatic reversal of credit
In the case of non-payment of tax by the seller, automatic reversal of input tax credit from buyer has been prohibited. Options have been put in place to make recovery of defaults in payment of tax by the retailer. In addition to this, however, special provisions have been made to address exceptional situations like the closure of Business, missing dealer or supplier lacking assets to return due payment.
7. Process for recovery and reversal
Issuing of notice and order will be done in an online and automated process to reduce the human interface.
8. Supplier Side Control
Sellers who have defaulted in payment of taxes above a certain threshold will be blocked from raising invoices to avoid misuse of input tax credit facility. Safeguards like these will be deployed for new dealers as well as addition, analytical tools would be employed to prevent loss of revenue.
9. Transition
Transition to the new system will be achieved in three stages.
Stage 1: Fi

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In Re: M/s. PDCOR LIMITED,

In Re: M/s. PDCOR LIMITED,
GST
2018 (9) TMI 1334 – AUTHORITY FOR ADVANCE RULING, RAJASTHAN – 2018 (17) G. S. T. L. 445 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, RAJASTHAN – AAR
Dated:- 25-8-2018
RAJ/AAR/2018-19/13
GST
NITIN WAPA AND SUDHIR SHARMA MEMBER
Present for the applicant: Mr. Subhash Sharma (CFO) and Mr. Manmohan Mahipal (CA) Authorised Representative
Note: Under Section 100 of the CGST/RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act 2017, within a period of 30 days from the date of service of this order.
The Issue raised by M/s PDCOR LIMITED (hereinafter referred as the applicant also) is fit to pronounce advance ruling as it falls under ambit of the Section 97 (2) (a), it is given as under:
(b) applicability of a notification issued under the provisions of this Act;
(e) determination of the liability to pay tax on any goods or services or both;
Fu

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relation to “Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur”. The agreement between TATA Projects Ltd. and JDA was executed on 18th of March, 2016.
(d) In this instant case, the applicant is concerned whether the PMC services to JDA for Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur will attract GST or will be exempt from GST as per Serial No. 3 of CGST Notification No. 12/2017 dated 28th of June, 2017?.
Further, the applicant wants the authority to clarify whether their services for the concerned project will be under SAC 9983 and fall under Serial No. 3 or any other entry of CGST Notification No. 12/2017 dated 28th of June, 2017.
The applicant also wants to know whether JDA is a Local Authority Governmental Authority or Governmental Entity.
2. Scope of the works in Contract:
PDCOR shall act as Project Management Consultant (PMC) for the Project and shall be responsible for overall management of all components of the Project on technical, financial and

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nts. The reviewed and/or modified drawings will then be released for construction at site. The design/drawing shall cover the following:
a. Topography survey, L-sections and cross section of nallah.
b. Hydraulic design of nallah section sufficient to discharge the highest flood generated by rain over a 100 years recurrence period.
c. Comprehensive drawing of main nallah channel showing the proposed structures check dams, de-silting walls, crossing strictures and access road etc.
d. Hydraulic design of intercepting sewer system
e. Campus plan of sewerage treatment plants
f. Design and drawings of Sewerage Treatment Plants of proposed technology including unit sizing, hydraulic and process design.
g. Design and drawings of collection sumps and pump houses for sewerage and drainage
h. Process design, system design for all project components
i. Site Plans and layout plans.
j. Architectural drawings/ renderings of required project components such as stone railing, garden benches,

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d plumbing, service roads, landscaping, area lighting, etc.
t. Master plan for the development with landscaping and master plan of reclaimed area of land
u. Any other design and drawings required to complete the project by contractor as described in the Section Employer's Requirements.
4. The applicant's contention is that;-
4.1 The Jaipur Development Authority is covered under the status of Governmental Authority:
Definition of Governmental Authority: As per the notification no. 32/2017-Central Tax (Rate) dated 13.10.2017, Government Authority means an authority or a board or any other body Including a Society, Trust, Corporation,
(i) Set up by an Act of Parliament or State Legislature, or,
(ii)Established by any Government with 90per cent or more participation by way of equity or control,
to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.
Since, Jaipur Development Authority set up by an act of State

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PDCOR Ltd is correctly classified under SAC Code 9983?
(b) Whether Jaipur Development Authority falls under the definition of Local Authority or Governmental Authority or Government Entity?
(c) Whether the aforementioned services being provided by M/S PDCOR Ltd. in the above case are exempted from Goods and Service Tax under the serial number 3 of CGST Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017, applicable w.e.f 01.07.2017, as amended from time to time and corresponding Raj. GST Notification issued by Government of Rajasthan?
(d). Whether the services rendered by PDCOR Ltd are covered under any other entry of the Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017 and corresponding Raj. GST Notification issued by Government of Rajasthan or any other notifications/rules under GST law ?
7. Comments of Jurisdictional Officer:-
The Jurisdictional Officer (CGST Division-H, Jaipur) in his comments vide letter F.No. V(GST-H) 30/Report-Comments/40/2018/

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9
18
–
8.2 (a) As per definitions given under notification No. 12/2017-Central Excise (Rate) dated 28th June 2017 as amended vide notification No. 32/2017- Central tax (rate) dated 13.10.2017, “(zo “Governmental Authority” has the same meaning as assigned to it in the Explanation to clause (16) of Section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017). Explanation as mentioned in clause (16) of Section 2 of the Integrated Goods and Services Tax Act, 2017 is as under:-
Government Authority means an authority or a board or any other body Including a Society, Trust, Corporation
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government, with 90per cent, or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution,
(b) Jaipur Development Authority is a body constituted under Jaipur Deve

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asthan, or a nominee of the Governor during President's Rule;
(iii) Secretary to the Government, Urban Development and Housing Department;
(iv) Jaipur Development Commissioner (appointed under this Act);
(v) Chairman, Rajasthan Housing Board;
(vi) Chief Engineer, Public Health Engineering Department;
(vii) Chief Engineer, Public Works Department;
(viii) District Collector, Jaipur;
(ix) Chief Engineer, Rajasthan State Electricity Board;
(x) Chairman/Administrator, Municipal Council, Jaipur;
(xi) Zila Pramukh of Zila Parishad, Jaipur District;
(xii) Chief Town Planner, Rajasthan; and
(xiii) Non-official members, not exceeding seven, to be nominated by the State Government];
(d). As per Section 90 of the said Act. Control by State Government.-
(1) The Authority shall exercise its powers and perform its duties under this Act in accordance with the policy framed and the guidelines laid down, from time to time by the State Government for development of the areas

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ing as to whether the service provided by them to the JDA is exempted vide entry S.No.3 for Notification No. 12/2017Central Excise (Rate) dated 28th June 2017 which reads as under:-
“Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution”.
The Jurisdictional Officer (CGST Division-H, Jaipur) in his comments has stated that the applicant's PMC services to JDA in the project are covered under SAC Code 9983. Further, they have stated that JDA is a local authority as per serial no. 2 in chapter -II of the JDA Act. They have also stated that services provided by the M/s. PDCOR are exempt from GST under serial no. 3 of CGST Notification 12/2017 Central Tax (Rate).
From the scope of services provided by t

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Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crores for the quarter July, 2018 to September, 2018

Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crores for the quarter July, 2018 to September, 2018
(15/2018) No. FD 47 CSL 2017 Dated:- 25-8-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (15/2018)
No. FD 47 CSL, 2017, Bengaluru, dated: 25-08-2018
In exercise of the powers conferred by Section 148 of the Karnataka Goods and Services Tax Act, 2017 (

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In Re: M/s. Chambal Fertilisers & Chemicals Limited,

In Re: M/s. Chambal Fertilisers & Chemicals Limited,
GST
2018 (9) TMI 1257 – AUTHORITY FOR ADVANCE RULING, RAJASTHAN – 2018 (17) G. S. T. L. 526 (A. A. R. – GST), [2018] 59 G S.T.R. 355 (AAR)
AUTHORITY FOR ADVANCE RULING, RAJASTHAN – AAR
Dated:- 25-8-2018
AAR NO. RAJ/AAR/2018-19/14
GST
NITIN WAPA AND SUDHIR SHARMA MEMBER
Present for the applicant: Mr. Sanjay Jhanwar, (Advocate) and Ms. Aditi Lodha (Advocate)
Note: Under Section 100 of the CGST/ RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act 2017, within a period of 30 days from the date of service of this order.
The Issue raised by M/s. Chambal Fertilisers & Chemicals Limited (here in after referred to as 'Applicant') is fit to pronounce advance ruling as it falls under ambit of the Section 97(2) (a), it is given as under:
(d) Determination of liability to pay tax on any goods or services or both.
Further, the a

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y is liable to bear the cost of transportation of goods, from the respective country upto Indian ports. Hence, for the transportation of the goods, the supplier/ exporter avails the services of a foreign shipping company, for bringing the said goods to India in a vessel.
The services by the foreign shipping entity of transportation of goods in a vessel to a port in India is an 'inter-state supply' in terms of section 7 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as 'IGST Act'). Hence, IGST is leviable on the same under Section 5 of the IGST Act. As per the charging section i.e. Section 5, IGST has to be paid by the taxable person. However, as per the provisions of Section 5(3), the government by notification may specify certain categories of supply of services on which tax will be paid by the recipient of the service on reverse charge basis. Hence, it is evident that the government is empowered to notify the categories of supplies/ services on which the

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to 01.07.2017, the government was empowered to notify the category of services on which tax was payable on reverse charge basis by the recipient of services or any other person. To this extent the provisions of the service tax regime differ from the current GST regime. In order to collect tax on the services of transportation of goods by vessels upto a port in India, the government notified the importer (i.e. person other than the service provider or service recipient) as the person liable to pay tax. Since, the same was within the legislative competence of the Central Government, the same was intra-vires the provisions of the Finance Act, 1994 but the same is not the case with GST as the statute specifically provides for service recipient only.
While importing the said goods on FOB basis, the Applicant (importer) is liable to bear the cost of transportation of goods from the respective country upto Indian ports. Hence, for the transportation of the goods, the Applicant (importer) av

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territory of India. The relevant provisions read as follows:
Section 5- Levy and Collection-
Ijj***
Provided that the integrated tax on goods imported into India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 on the value as determined under the said Act at the point when duties of customs are levied on the said goods under section 12 of the Customs Act, 1962
Section 3- Levy of additional duty equal to excise duty, sales tax, local taxes and other charges-
***
(7) Any article which is imported into India shall, in addition, be liable to Integrated tax at such rate, not exceeding forty per cent, as is leviable under section 5 of the Integrated Goods and Services Tax Act, 2017 on a like article on its supply in India, on the value of the imported article as determined under sub-section (8).
(8) For the purposes of calculating the Integrated tax under sub-section (7) on any imported article where such tax is leviable at

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pecified under section 3 of the Tariff Act. As per section 3(8) of the Tariff Act the integrated tax on the imported goods shall be levied on the value of the imported article determined in accordance with section 14(1) of the Customs Act. Section 14 of the Customs Act lays down the provisions for determining the value of the goods. The said section reads as follows:
Section 14 Valuation of Goods-(1) For the purposes of the Customs Tariff Act, 1975, or any other law for the time being in force, the value of the imported goods and export goods shall be the transaction value of such goods, that is to say, the price actually paid or payable for the goods when sold for export to India for delivery at the time and place of importation, or as the case may be, for export from India for delivery at the time and place of exportation, where the buyer and seller of the goods are not related and price is the sole consideration for the sale subject to such other conditions as may be specifi

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de cost of transportation to the place of importation. Moreover, Rule 10 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 (hereinafter referred to as the 'Valuation Rules') lays down the provisions to determine the 'transaction value' of the imported Goods. The said rule reads as follows:
Rule 10- Cost and Services
For the purposes of sub-section (1) of section 14 of the Customs Act, 1962 (52 of 1962) and these rules, the value of the imported goods shall be the value of such goods, for delivery at the time and place of importation and shall include – (a) the cost of transport of the imported goods to the place of importation:
As per the aforesaid rule, the cost of transportation of the imported Goods up to the place of importation will be included in the value of imported Goods. Therefore, from the combined reading of section 14(1) of the Customs Act and Rule 10(2) of the Valuation Rules, it is evident that ocean freight will be included in the transa

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onal hearing was given to the applicant, Mr. Sanjay Jhanwar, (Advocate) and Ms. Aditi Lodha (Advocate) of applicant appeared for personal hearing on 17.08.2018. During the PH they submitted a flowchart depicting CIF and FOB. They have also submitted a Supreme Court judgement 'Govind Saran Ganga Saran v/s Commissionerate of Sales Tax and Ors' = 1985 (4) TMI 65 – SUPREME COURT. They also submitted that the case may be decided as per submission already made in the application for Advance Ruling and the case may be decided at the earliest.
The jurisdictional officer in his comments has stated that the applicant in case of import of goods on CIF basis has to pay IGST on component of Ocean Freight paid by foreign supplier to the shipping company as per Notification No. 10/2017-lntegrated Tax (Rate) dated June 28, 2017. He has further stated that for determination of value of import of goods on FOB basis, the component of Ocean freight will have to be included in the value of import of goods

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Customs Act, 1962(52 of 1962), located in the taxable territory.
Thus, as per the Notification No. 10/2017- Integrated Tax (Rate) dated 28.06.2017, in the case of import of goods on CIF (COST, INSURANCE AND FREIGHT) basis, the Applicant (Importer) is liable to pay GST on the component of Ocean freight paid by the foreign supplier to the shipping company.
5.2 The Applicant also sought clarification as to whether in the case of import of goods on FOB (Free on board) basis the Applicant (Importer), for the purpose of determination of value of goods for the payment of IGST on import of goods is required to exclude the value of the component of Ocean freight?
Levy and collection of IGST is governed by the Section 5(1) of IGST Act, 2017 which reads as under:-
'Subject to the provisions of sub-section (2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both, except on the supply of alcoholic liquor for human con

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valuation of imported goods is to be done by the Customs Authority under the Customs Act, 1962 and this authority is not empowered to decide on the issue of valuation of imported goods. Therefore, this authority cannot give any findings regarding exclusion of any component of expenditure upon imported goods (Ocean freight) while determining the value of imported goods at the time of import.
The question raised by the applicant is regarding the determination of valuation of imported goods at the port. The issue regarding determination of value as sought by the applicant does not fall under the purview of CGST/RGST Act, 2017 as this issue should be correctly dealt as per the relevant provisions of the Customs Act, 1962.
Based on above facts along with provision of law the ruling is as follows:
RULING
a. The applicant is liable to pay IGST on transportation of goods by vessel under Reverse Charge Mechanism (RCM) under Notification No. 10/2017- Integrated Tax (Rate) dated 28.06.2017.

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Seizure of Goods During Inter-State Transit Potentially Illegal u/s 129(1) of Central GST; No E-Way Bill Required.

Seizure of Goods During Inter-State Transit Potentially Illegal u/s 129(1) of Central GST; No E-Way Bill Required.
Case-Laws
GST
Seizure of goods – inter-state transit of goods – Even if the

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ITC for vehicle hire for pickup drop employee

ITC for vehicle hire for pickup drop employee
Query (Issue) Started By: – Harshit Gandhi Dated:- 24-8-2018 Last Reply Date:- 27-8-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Can we get itc on vehicle hire for pickup drop employee
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
If you provide the service of pickup and drop of employees free of cost, then the amount spent by you on provision of sudh service will be added to your cost and it can be said the service is used in the course or furtherance of hi your business and you are eligible to avail ITC of gst paid on such service.
If you collect the cost of such pickup and drop from the employees then it will be treated as for personal use of your employees and in

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COMPLETE ANALYSIS OF INVOICE PROVISION UNDER GST LAW

COMPLETE ANALYSIS OF INVOICE PROVISION UNDER GST LAW
By: – Sandeep Rawat
Goods and Services Tax – GST
Dated:- 24-8-2018

Generally speaking, an invoice is a commercial instrument issued by a seller to a buyer. It identifies both the trading parties, and lists, describes, and quantifies the items sold, shows the date of shipment and mode of transport, prices and discounts, if any, and the delivery and payment terms.
In certain cases, (especially when it is signed by the seller or seller's agent), an invoice serves as a demand for payment and becomes a document of title when paid in full. Types of invoices include:
Invoice under GST
Under the GST regime, an “invoice” or “tax invoice” means the tax invoice referred to in section 31 of the CGST Act, 2017. This section mandates the issuance of an invoice or a bill of supply for every supply of goods or services.
It is not necessary that only a person supplying goods or services needs to issue an invoice. The GST law ma

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x invoice under GST
Under GST, a tax invoice is an important document. It not only evidences the supply of goods or services, but is also an essential document for the recipient to avail Input Tax Credit (ITC). A registered person cannot avail Input Tax Credit unless he is in possession of a tax invoice or a debit note.
GST is chargeable at the time of supply. Invoice is an important indicator of the time of supply. Broadly speaking, the time of supply of goods or services is the date of issuance of an invoice or receipt of payment, whichever is earlier.
Thus the importance of an invoice under GST cannot be over-emphasised. Suffice it to say, the tax invoice is the primary document evidencing the supply and vital for availing Input Tax Credit.
When should a tax invoice or a bill of supply be issued by a registered person Goods
The time for issuing an invoice would depend on the nature of supply viz. whether it is a supply of goods or services. A registered person supplying tax

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combination there of, unique for a financial year
c. Date of its issue
d. Name, address and GSTIN or UIN, if registered, of the recipient
e. Name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered and where the value of taxable supply is fifty thousand rupees or more
f. HSN code of goods or Accounting Code of Services
g. Description of goods or services
h. Quantity in case of goods and unit or Unique Quantity Code there of
i. Total value of supply of goods or services or both
j. Taxable value of supply of goods or services or both, taking into account the discount or abatement, if any
k. Rate of tax (Central tax, State tax, Integrated tax, union territory tax or cess)
l. Amount of tax charged in respect of taxable goods or services (Central tax, State tax, Integrated tax, union territory tax or cess)
m. Place of supply along with the name of State, in case of a supply in the cours

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esentative
Services
A registered person supplying taxable services shall, before or after the provision of service but within a prescribed period, issue a tax invoice, showing the description, value, tax charged thereon and such other particulars as prescribed in the Invoice Rules.
The Government may, on the recommendations of the Council, by notification and subject to such conditions as may be mentioned therein, specify the categories of services in respect of which:
* Any other document issued in relation to the supply shall be deemed to be a tax invoice; or
Tax invoice may not be issued.
Thus, it can be seen that in case of goods, an invoice has to be issued before or at the time of supply. In case of services, however, an invoice has to be issued before or after the provision of services. If the invoice is issued after the provision of service, it has to be done within the specified period of 30 days from the date of supply of service, as per invoice rules.
Revised Inv

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.
Receipt Voucher/Refund voucher on receipt of advance payment
Whenever a registered person receives an advance payment with respect to any supply of goods or services or both, he has to issue a receipt voucher or any other document, containing such particulars as prescribed in the Invoice Rules, evidencing the receipt of such payment.
Where any such receipt voucher is issued, but subsequently no supply is made and no tax invoice is issued, the registered person who has received the advance payment can issue a refund voucher against such payment.
A receipt voucher needs to contain the following particulars:
* Name, address and GSTIN of the supplier
A consecutive serial number containing alphabets or numerals or special characters like hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year
Date of its issue
Name, address and GSTIN or UIN, if registered, of the recipient
Description of goods or services

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from unregistered persons) has to issue an invoice in respect of goods or service or both received by him. Such a registered person in respect of such supplies also has to issue a payment voucher at the time of making payment to the supplier.
Invoice in case of continuous supply of goods
In case of continuous supply of goods, where successive statements of accounts or successive payments are involved, the invoice shall be issued before or at the time each such statement is issued or, as the case may be, each such payment is received.
Invoice in case of continuous supply of services
In case of continuous supply of services, where:
* The due date of payment is as certainable from the contract, the invoice shall be issued on or before the due date of payment.
The due date of payment is not as certainable from the contract, the invoice shall be issued before or at the time when the supplier of service receives the payment.
The payment is linked to the completion of an event, th

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. A registered person who issues such a credit note has to declare details of such credit note in the return for the month during which such credit note has been issued but not later than September following the end of the financial year in which such supply was made or the date of furnishing of the relevant annual return, whichever is earlier. The tax liability of the registered person will be adjusted in accordance with the credit note issued, however no reduction in output tax liability of the supplier shall be permitted, if the incidence of tax and interest on such supply has been passed on to any other person.
In cases where tax invoice has been issued for a supply and subsequently it is found that the value or tax charged in that invoice is less than what is actually payable/chargeable, the supplier can issue a debit note to the recipient.
Any registered person who issues a debit note in relation to a supply of goods or services or both, shall declare the details of such debi

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and the amount of the tax credited or, as the case may be, debited to the recipient.
Signature or digital signature of the supplier or his authorized representative.
Manner of issuing invoice
The invoice shall be prepared in triplicate, in case of supply of goods, in the following manner:
* The original copy being marked as ORIGINAL FOR RECIPIENT
The duplicate copy being marked as DUPLICATE FOR TRANSPORTER
The triplicate copy being marked as TRIPLICATE FOR SUPPLIER
The invoice shall be prepared in duplicate, in case of supply of services, in the following manner:
* The original copy being marked as ORIGINAL FOR RECIPIENT
The duplicate copy being marked as DUPLICATE FOR SUPPLIER
The serial number of invoices issued during a tax period shall be furnished electronically through the Common Portal in Form GSTR-1.
Tax invoice in Special Cases
An ISD invoice or, as the case may be, an ISD credit note issued by an Input Service Distributor shall contain the following det

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pplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as prescribed under rule 1 of Invoice Rules.
Where the supplier of taxable service is a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, containing the gross weight of the consignment, name of the consignor and the consignee, registration number of goods carriage in which the goods are transported, details of goods transported, details of place of origin and destination, GSTIN of the person liable for paying tax whether as consignor, consignee or goods transport agency, and also containing other information as prescribed under rule 1 of Invoice Rules.
Where the supplier of taxab

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r, if registered
Name, address and GSTIN or UIN of the consignee, if registered
HSN code and description of goods
Quantity (provisional, where the exact quantity being supplied is not known) Taxable value
Tax rate and tax amount – Central tax, State tax, Integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee
Place of supply, in case of inter-State movement
Signature
The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner:
* The original copy being marked as ORIGINAL FOR CONSIGNEE
The duplicate copy being marked as DUPLICATE FOR TRANSPORTER
The triplicate copy being marked as TRIPLICATE FOR CONSIGNER
Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared in FORM [WAYBILL].
Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of good

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IN RE: M/s. DRS MARINE SERVICES PRIVATE LIMITED

IN RE: M/s. DRS MARINE SERVICES PRIVATE LIMITED
GST
2018 (12) TMI 893 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2019 (20) G. S. T. L. 471 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 24-8-2018
GST-ARA-34/2018-19/B-99
GST
SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER
PROCEEDINGS
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the Act and MGST Act”] by DRS MARINE SERVICES PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following issue.
“Whether GST is applicable on Reimbursement of salary on behalf of foreign entity.”
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for c

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Currency Account by Ship Manning/ Crew Management Agencies. According to the circular the credit to such foreign currency account would be through normal banking channels from the overseas principal and the debits would be towards various local expenses in connection with the management of Ships/Crew in the ordinary course of business. (A copy of the said RBI Circular is attached herewith for ready reference).
In view of the said RBI Circular, our principal has requested us for disbursal of salary to the crew members from our side. For this the principal would be transferring the sum of total salary to us and we will be disbursing the salary to the crew member through banking channels into their respective accounts. For this activity we would be charging/ invoicing service charges to the principal and on the said charges we would be discharging our GST liability.
In view of Rule 33 of the Central Goods and Service Tax Rules, 2017, the expenditure or costs incurred by a supplier as a

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India) Regulations, 2000 notified vide Notfn No. FEMA 10/2000-RB dtd May 3, 2000, as amended from time to time, & A.P. (DIR Series) Circular No. 48 dtd April 30, 2007, in terms of which general permission is available to ship-manning/ crew managing agencies that are rendering services to shipping/ airline companies incorporated outside India, to open, hold and maintain non-interest bearing foreign currency account with an AD Category – I bank in India for meeting the local expenses in India of such shipping or airline company.
2. With a view to ensuring strict compliance, our guidelines on the operations in such foreign currency accounts opened with AD Category-I banks by foreign shipping or airline companies or their agents in India are reproduced below:
a) Credits to such foreign currency accounts would be only by way of freight or passage fare collections in India or in ward remittances through normal banking channels from the overseas principal. Debits will be toward Various loca

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be seen thus-
The taxable person M/S DRS MARINE SERVICES PVT. LTD has approached your good offices for an advance ruling to determine liability to pay tax on a transaction of service. In context of this application it is submitted that-
The applicant DRS MARINE SERVICES PVT. LTD is a company incorporated under the Companies Act, 1956 having its registered office at Mumbai, Maharashtra.
The Applicant's nature of services are Manpower Recruitment Services (HSN Code: 99851).
The applicant was providing services of manpower recruitment to M/S RMS Ltd, Bermuda. The applicant wef 05-07-2018 by way of addendum provides further services.
The additional Services and Fees are being incorporated as an addendum as follows:
2. Fee
2.4 Cost related to Training/ Briefing, Interviews in other Cities etc will be invoiced once approved on actual basis.
2.5 A Fix fees of US S 1250.00 per month will be charged as service charges towards disbursement of salaries.
2.6 GST as applicable.
3. Salary

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urred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely,-
(i) the supplier acts as a pure agent of the recipient of the supply, when he makes the payment to the third party on authorisation by such recipient;
(ii) the payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the pure agent to the recipient of service; and
(iii) the supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account. Explanation.-
For the purposes of this rule, the expression “pure agent” means a person who-
(a) enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both;
(b) neither intends to hold nor holds any title to

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e was taken up for Preliminary hearing on dt. 04.07.2018 when Sh. Mukund Pol, C.A. along with Sh. R. S. Bajwa, Director appeared & requested for admission of application as per contentions in their ARA. They were requested to provide copies of contracts that they were having with RMS in respect of recruitment services and salary transfer services or contract of any other nature as applicable. Jurisdictional Officer, Ms. R. S. lyer, State Tax Officer appeared and stated they have made written submissions.
The application was admitted and called for final hearing on 01.08.2018. Sh. Mukund Pol, C.A. along with Sh. R. S. Bajwa, Director appeared and made oral and written submissions. Jurisdictional Officer, Sh. Avinash Shinde, Dy. Commr of SGST appeared and made written submissions.
05. OBSERVATIONS
We have gone through the facts of the case, documents on record and submissions made by both, the applicant and the department.
The applicant is a Crew Recruitment and Placement Agency, an

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that, the amount so remitted towards disbursal of salary would not be taxable under GST in view of provisions of Rule 33 of the CGST Rules, 2017.
The applicant has submitted that as per Regulation 6 of Foreign Exchange Management (Foreign Currency Accounts by a person resident in India) Regulations, 2000 notified vide Notification No. FEMA 10/2000-RB dated May 3, 2000, as amended from time to time, and A.P. (DIR Series) Circular No. 48 dated April 30, 2007, general permission is available to ship- manning/crew managing agencies that are rendering services to shipping/ airline companies incorporated outside India, to open, hold and maintain non-interest bearing foreign currency account with an AD Category – I bank in India for meeting the local expenses in India of such shipping or airline company.
The question raised by the applicant is connected with their agreement that they have entered into with M/s. Reefership Marine Services Limited (RMS), situated in Bermuda, i.e. outside Indi

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At point 2.5 of the said addendum it is mentioned that “a fix fees of LIS$ 1250.00 per month will be charged as service charges towards disbursement of salaries inclusive of GST applicable”
From a reading of points 2.5 and 3 of the Addendum #5 submitted by the applicant it is clear that the Salary of Crews of RMS will be deposited in the account of the applicant in one go and the same will be transferred from the applicant's account directly to the bank accounts of the Crews, by the bank, on the directions of the applicant. Here we find that the entire amount received by the applicant from RMS towards salary of crews is disbursed as such. Hence with respect to this transaction it is crystal clear that the applicant is acting as a pure agent of RMS.
Here is to reiterate that the amounts that are to be transferred to this account have to be genuinely in respect of salary of crew as discussed and no other amounts which are not authorized and due as salary can be handled through this ac

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ses of this rule, the expression “pure agent” means a person who-
(a) enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both;
(b) neither intends to hold nor holds any title to the goods or services or both so procured or supplied as pure agent of the recipient of supply;
(c) does not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account.
From the above provisions of Rule 33 and the facts of the proposed transaction explained by the applicant, we find that the applicant will be acting as a pure agent of RMS in as much as the entire amount received by them as Crews' Salary will be disbursed to the Crew and no amounts from the said receipt will be used by the applicant for his own interest. In f

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M/s Visa Resources India Limited Versus Commissioner of CGST & C. Ex., Kolkata North

M/s Visa Resources India Limited Versus Commissioner of CGST & C. Ex., Kolkata North
Service Tax
2018 (12) TMI 862 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 24-8-2018
Appeal No. ST/75425/2018 – FO/76539/2018
Service Tax
Shri P.K. Choudhary, Member (Judicial)
Shri Nand Kishore Kothari, CA for the Appellant (s)
Shri H.S. Abedin, AC(AR) for the Respondent (s)
ORDER
Per Shri P.K. Choudhary
The facts of the case in brief are that the appellant assessee is engaged in the business of trading of minerals, metals and energy products in India as well as export of such goods. For the purpose of export of goods, the appellant has availed various taxable services on payment of Service Tax. Claim for rebate of service tax amounting to Rs. 2,83,731/- paid on the specified taxable services used for export of goods, during the period from 03.05.2014 to 12.07.2014, was submitted on 27.04.2015 under Notification No.41/2012-ST dated 29.06.2012. Show Cause Notice date

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der, if it remains not paid by the party”
The assessee is in appeal before the Tribunal against the impugned order.
2. Ld. Consultant appearing on behalf of the appellant company submits that since the Notification No. 41/2012-ST dated 29.06.2012 is a beneficial legislation, the intent to promote exports by granting exemption of the service tax paid on various services utilized by the exporter during the course of exports of the goods has to be construed liberally.
3. Ld. D.R. reiterates the orders of the lower appellate authority.
4. I find that the issue is no more resintegra in view of the various decisions of the Tribunal holding a consistent view. I also find that this Bench in the case of Commissioner of Service Tax-II, Kolkata vs. SSK Exports Ltd. & others in Final Order No.FO/77622-77631/2017 in Appeal Nos. ST/76918, 76926, 76925, 76927, 76922, 76921/16, 76961, 76924, 76919 & 76923/16, wherein under similar circumstances, Revenue has contended that the refund claim for eac

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under:
“6. The Department also observes that claim cannot be filed under Para 3 in the difference between the amount of rebate under the procedure specified in paragraph 2 and paragraph 3 is less than twenty per cent of the rebate available under the procedure specified in paragraph 2 in terms of Para 1 (c) of the Notification and accordingly. Accordingly, the refund of service tax of Rs. 1,64,163/- in respect of a few shipping bills under Para 3 is erroneous for the reason indicated above and the same needs to be recovered with interest.
7. The other grounds taken in the appeal are that rebate claim in respect of each shipping bill in an application is a separate claim and the requirement of certificate on the documents enclosed with Form A-1 in terms of clause (h) and clause (i) of Paragraph 3 of the Notification is required to be fulfilled with reference to each shipping bill. It is also contended that in respect of two shipping bills appearing in serial numbers 1 and 2, the re

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turer-exporter, who is registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, shall file a claim for rebate of service tax paid on the taxable service used for export of goods to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of manufacture in Form A-1;
(d) the exporter who is not so registered under the provisions referred to in clause (c), shall before filing a claim for rebate of service tax, file a declaration in Form A-2, seeking allotment of service tax code, to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the registered office or the head office, as the case may be, of such exporter;
(e) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after due verification, allot a serv

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export goods and the exporter is registered with the Export Promotion Council sponsored by Ministry of Commerce or Ministry of Textiles, Form A-1 shall be submitted along with relevant invoice, bill or challan, or any other document for each specified service, in original, issued in the name of the exporter, evidencing payment for the specified service used for export of the said goods and the service tax paid thereon, certified in the manner specified in sub-clauses (A) and (B) :
(A) if the exporter is a proprietorship concern or partnership firm, the documents enclosed with the claim shall be self-certified by the exporter and if the exporter is a limited company, the documents enclosed with the claim shall be certified by the person authorised by the Board of Directors;
(B) the documents enclosed with the claim shall also contain a certificate from the exporter or the person authorised by the Board of Directors, to the effect that specified service to which the document pertain

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) that duly certified documents have been submitted evidencing the payment of service tax on the specified services ;
(iii) that rebate has not been already received on the shipping bills or bills of export on the basis of procedure prescribed in paragraph 2; and
(iv) that the rebate claimed is arithmetically accurate,
refund the service tax paid on the specified service within a period of one month from the receipt of said claim :
Provided that where the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, has reason to believe that the claim, or the enclosed documents are not in order or that there is a reason to deny such rebate, he may, after recording the reasons in writing, take action, in accordance with the provisions of the said Act and the rules made thereunder”.
8.1 From the bare reading of the Notification, it is clear that rebate may be claimed on the service tax actually paid on any specified service used for e

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nd that in the Form A-1, details of shipping bill/bill of export, details of goods exported, details of specified services used for export of goods, documents evidencing payment of service tax and total amount of service tax paid and claimed as rebate have to be furnished. Again, under column “total amount of service tax paid and claimed as rebate” as a percentage of FOB value in shipping bill has to be shown. Therefore, from the Form A-1 and its table it is clear that claim is not shipping bill wise but only details have to be furnished separately for each shipping bill. Nowhere in the Paragraph 3 of the Notification, it is stated that rebate claim has to be filed shipping bill wise. Further, the total amount of service tax paid which is claimed as rebate has to be shown in figure and as a percentage of total FOB value in shipping bill. This also shows that it is not shipping bill specific when more than one shipping bills are involved in a claim. Therefore, there is no requirement to

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Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018.

Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018.
F.No. 3240/CTD/GST/2018/08 Dated:- 24-8-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F.No. 3240/CTD/GST/2018/8.
Puducherry, the 24th August 2018.
NOTIFICATION
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), read with section 168 of the Puducherry Goods and Services Act, 2017 (Act No. 6 of 2017) [hereafter in this notification referred to as the said Act], the Commissioner of State Tax, Puducherry, on the recommendations

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Commissioner of CGST, ST And Central Excise Versus Cea Raj Constructions

Commissioner of CGST, ST And Central Excise Versus Cea Raj Constructions
Central Excise
2018 (10) TMI 1370 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 24-8-2018
Notice of Motion No. 165 of 2018 And Central Excise Appeal (L) NO. 15 of 2018
Central Excise
MR M. S. SANKLECHA AND MR RIYAZ I. CHAGLA, JJ.
For The Applicant : Ms. Neha Mehta and Nikhil Wadikar
ORDER
This Motion has been taken out for condonation of delay in filing the Appeal under Section 35G of Cen

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In Re : Tata Projects Limited

In Re : Tata Projects Limited
GST
2018 (10) TMI 1245 – AUTHORITY FOR ADVANCE RULING – BIHAR – 2018 (17) G.S.T.L. 480 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – BIHAR – AAR
Dated:- 24-8-2018
AR(B)-01/2018-19
GST
Shri Sanjay Kumar Mawandia, Member (State Tax) and T.G.Rathode, Member (Central Tax)

Represented By : Shri Shantanu Chakravarthy, Assistant Vice President, Finance & Accounts, for the Assessee.

ORDER

'Railway' means a railway, or any portion of a railway, for the public carriage of passengers or goods, and includes –

(a) All lands within the fences or their boundary marks indicating the limits of the land appurtenant to a railway;

(b) All lines of rails, sidings, or yards, or branches used for the purposes of, or in connection with, a railway;

(c) All electric traction equipment, power supply and distribution installations used for the purposes of, or in connection with, a railway;

(d) All rolling stock, stations, offices,

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xxxxxxxxxxxxxxxxx

(d) xxxxxxxxxxxxxxxxx

(e) xxxxxxxxxxxxxxxxx

(f) xxxxxxxxxxxxxxxxx

“A track made of steel rails along which trains run.”

North American term 'railroad”

1. Civil Appeal No. 1722/1969 P.C. Cheriyan v. Barfi Devi on 16 October, 1979 [1979 (4) E.L.T. (J 593) (S.C.)].

2. M/s. Msco. Pvt. Ltd. v. Union of India & Other on 31 October, 1984 [1985 (19) E.L.T. 15 (S.C.)].

3. State of Madhya Pradesh v. Merico Industries Ltd., Civil Appeal No. 8656/2015 @ SLP(C) No. 21106 of 2014 [2016 (338) E.L.T. 335 (S.C.)]

4. Civil Appeal No. 3467/2007 Trutuf Safety Glass Industries v. Commissioner of sales Tax, UP [2007 (215) E.L.T. 14 (S.C.)]

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2. Ã Â¤ââ¬ Ã Â¤ÂµÃ Â¥ââ¬¡Ã Â¤Â¦Ã Â¤ââ¬¢ Ã Â¤ÂÃ Â¤ââ¬¢ Ã Â¤ââ¬¢Ã

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–
Document 7
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¥ââ¬¡Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¾ Ã Â¤ÂÃ Â¤ââ¬¢ Joint Venture Ã Â¤ââ¬¢Ã Â¤Â®Ã Â¥ÂÃ Â¤ÂªÃ Â¤Â¨Ã Â¥ââ¬

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Commissioner of Central Tax GST Delhi East Versus Team HR Services Ltd.

Commissioner of Central Tax GST Delhi East Versus Team HR Services Ltd.
Service Tax
2018 (10) TMI 406 – DELHI HIGH COURT – 2019 (25) G. S. T. L. 207 (Del.)
DELHI HIGH COURT – HC
Dated:- 24-8-2018
SERTA 23/2018 & CM No.34017/2018
Service Tax
MR. S. RAVINDRA BHAT AND MS. ANU MALHOTRA JJ.
Appellant Through: Mr.Amit Bansal, Advocate.
Respondent Through: None
The Revenue's appeal under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 seeks to urge a question of law with respect to the correctness of the Tribunal's (“CESTAT”) order to the effect that in the overall circumstances of the case, the impugned order, insofar as it held that the extended period of limitation invok

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oncerned Commissioner), confirmed the demand for the period 01.07.2003 to pare down the quantification of demand; interest towards levy. The Commissioner was of the opinion that in the overall circumstances of the case, invocation of the extended period was proper and appropriate. In doing so, he was influenced in large measure, by the conditions of the agreement which the assessee entered into with its service recipients; that had adverted to levy of tax @ 5%.
The CESTAT, to whom the assessee approached, confirmed the Commissioner's order to the extent of levy of demand. However, invocation of the extended period was set aside. The levy was confirmed to the extent that the assessee had filed returns under the head “business support servic

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bmitted that the CESTAT's decision that no misrepresentation was resorted to in this case, was not correct.
The CESTAT was influenced – as is apparent from the reading of the order, by the prevailing confusion between the nature and content of the two taxable incidents i.e. the definition between “business auxiliary services”, which insisted from 2003 and “business support services”, which was a fresh levy introduced w.e.f. 01.05.2006. Concededly, the assessee was filing his assessment returns after 01.05.2006 when business support service was introduced.
In these circumstances, the mere advertence to the possibility of service tax – without any material or evidence – or even a finding that such service tax had been collected by the asses

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Bharat Bhushan Gupta & Co. Versus Commissioner of GST, Panchkula

Bharat Bhushan Gupta & Co. Versus Commissioner of GST, Panchkula
Service Tax
2018 (9) TMI 388 – CESTAT CHANDIGARH – TMI
CESTAT CHANDIGARH – AT
Dated:- 24-8-2018
Appeal No. ST/60725/2018-ST – Final Order No. 62857/2018
Service Tax
Hon'ble Mr.Devender Singh, Member ( Technical )
For the Appellant : Shri Vikash Bansal, CA
For the Respondent : Shri G.M.Sharma, AR
ORDER
Per : Devender Singh
The facts of the case are that the appellant were awarded three works contracts by Housing Board, Haryana (HBH) for construction of flats for BPL category in Housing Board Colony, at different locations. The HBH deducted service tax @ 2.472 % (50% of the applicable rate) approximately amounting to Rs. 87.36 Lacs from running bills of the appellants on the amount of gross work executed by them after 01.07.2012. Aggrieved by the action of HBH, the appellants filed writ petition vide CWP No.12304 of 2015 before Hon'ble Punjab & Haryana High Court where the High Court vide Order dat

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/72/PKL/16-17/1181 dated 18.05.2017 returned the refund application along with supporting documents stating as under:-
“Since M/s. Bharat Bhushan Gupta & Company is not registered with this office and no record/details of the party is available with this office, therefore, this office is unable to process the refund claim.
Secondly, you are also not a service receiver in respect of any services provided by any of the assessees in this jurisdiction. So, in any view provisions of Section 11B of Central Excise Act, 1944, as made applicable to Service Tax, you are not eligible for refund from this office.”
2. Aggrieved from the letter dt.18.05.2017 issued by Assistant Commissioner, Central Excise Division, Panchkula, the appellant filed the appeal before the Commissioner (Appeals). However, their appeal was rejected on the ground that the appellant had no locus standi to file refund claim as service tax has been paid by the Housing Board Haryana. Second ground of rejection was that

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yana in the case of Bharat Bhushan Gupta & Co. vs. State of Haryana and others in its judgment dt.11.8.2018 held that no service tax was leviable on reverse charge basis by the Housing Board Haryana and direction of Housing Board in deducting part of Service Tax was declared to be illegal. He submits that as the service tax has been deducted illegally by the Housing Board Haryana and deposited with the Service Tax Department, they were eligible to file refund claim. In this regard, he relied on the judgment of the Hon'ble Supreme Court in the case of Oswal Chemicals & Fertilizers Ltd. in its judgment dt.30.3.2015 in Civil Appeal No.2807 of 2004. He also submits that the Housing Board Haryana had issued disclaimer certificate dt.30.1.2018 in which the Housing Board Haryana has given its no objection to refund of service tax to the appellant and has stated that Housing Board will not make any claim for this amount at any time. Ld. CA submits that based on disclaimer certificate, the Comm

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upreme Court has held as below:-
“5.Insofar as dismissing the application on the ground that the appellant did not have locus standi, we find that view taken by the authorities below is clearly erroneous in law. Section 11B of the Act which contains the provision for making a claim for refund of duty uses the expression “any person” who is eligible to claim refund of the duty. The relevant portion of Section 11B reads as under :
“Section 11B. Claim for refund of duty. – (1) Any person claiming refund of any duty of excise may make an application for refund of such duty to the Assistant Commissioner of Central Excise before the expiry of six months from the relevant date in such form and manner as may be prescribed and the application shall be accompanied by such documentary or other evidence (including the documents referred to in Section 12A) as the applicant may furnish to establish that the amount of duty of excise in relation to which such refund is claimed was collected from,

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m the reading of clause (e) to Explanation (B) appended to the aforesaid provision which is as under :
“Explanation. – For the purposes of this section, –
………………………….
……………………….
(B) “relevant date” means, –
………………………………….
………………………………….
in the case of a person, other than the manufacturer, the
(e) date of purchase of the goods by such person; …………………………………….”
7.Explanation (B) defines “relevant date”. Though this date has reference to the calculation of limitation period for the purposes of seeking refund of the duty under the aforesaid provision. However, clause (e) while stating the “relevant date” clarifies that in case of a person, other than the manufacturer, the date of purchase of goods by other person would be the relevant date. This itself indicates that the person can be other than the manufacturer and Explanation (B) caters to such ot

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iew of the above judgment of Hon'ble Supreme Court, I hold that the appellant have locus standi to file refund claim in this case. I also find that the department has entertained the refund claim of another similarly placed contractor, as is evident from the Order-in-Appeal No.Appl/PKL/ST/32/2017-18 dt.22.2.2018 of the Commissioner (Appeals) in the case of Satish Kumar Gupta, Contractor. Hence, the rejection of plea of appellant on this ground by Commissioner (Appeals) is untenable.
8. The second issue pertains to merits of the case where HBH has given the disclaimer certificate. I find that the appellant have placed on record disclaimer certificate dt.30.1.2018 from the Housing Board Haryana in respect of their claim. The order of the Commissioner (Appeals) in the present case is dated 31.1.2018. Admittedly, the disclaimer certificate was not produced before the Commissioner (Appeals) when the impugned order was passed. It would therefore be appropriate to set aside the impugned orde

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Commissioner of CGST & C. Ex. Navi Mumbai Versus M/s Godrej Consumer Product Ltd.

Commissioner of CGST & C. Ex. Navi Mumbai Versus M/s Godrej Consumer Product Ltd.
Service Tax
2018 (9) TMI 314 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 24-8-2018
Appeal No. ST/86956/2018 – A/87165/2018
Service Tax
SHRI RAJU, MEMBER (TECHNICAL)
Shri Onil Shivdikar, AC (AR) for Appellant
Shri Shreyas Shrivastava, Manager for Respondent
ORDER
Per: Raju
This appeal has been filed by the Revenue against order of Commissioner (Appeals) waiving penalty under Section 76 and 78 of the Finance Act, 1994.
2. Learned AR argued that the Commissioner (Appeals) has wrongly waived the penalty under Section 76 and 78 by invoking Section 80 of the Finance Act, 1994. He argued that the Commissioner (Appeals) has appropriate

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Owners' Association – 2009 (14) STR 289 (Bom), the matter had become very clear that the respondent is required to pay Service Tax. In these circumstances, the respondent's failure to pay Service Tax till January, 2012, when Audit pointed out, is clearly sufficient to invoke Section 76 of the Finance Act, 1994.
3. Learned Counsel for the respondent argued that the situation was revenue neutral and therefore, no suppression or mis-declaration can be made to invoke against them. He pointed out that whatsoever tax was paid by them they have availed the CENVAT Credit of the same and in these circumstances Section 78 cannot be invoked. He further argued that the appellant had paid the entire Service Tax along with interest as soon as t

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Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crores for the period from July, 2018 to March, 2019.

Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crores for the period from July, 2018 to March, 2019.
33/2018-State Tax Dated:- 24-8-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/2/2018-TAX
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
….
NOTIFICATION
No. 33/2018-State Tax
Dated Aizawl the 24th August, 2018
In exercise of the powers conferred by section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Mizoram, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.

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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.

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:- 24-8-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/2(i)/2018-TAX
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
….
NOTIFICATION
No.34/2018-State Tax
Dated Aizawl the 24th August, 2018
In exercise of the powers conferred by section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Mizoram Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council,

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Amendment in Notification No. 76/GST-2, dated 10th August, 2018

Amendment in Notification No. 76/GST-2, dated 10th August, 2018
77/GST-2 Dated:- 24-8-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 24th August, 2018
No.77/GST-2.- In exercise of the powers conferred by section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017 read with sub-rule (5) of rule 61 of the Haryana Goods and Services Tax Rules, 2017, the Commissioner of State Tax, on the recom

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M/s Paragon Extrusions P. Ltd Versus Commissioner, CGST, Ghaziabad

M/s Paragon Extrusions P. Ltd Versus Commissioner, CGST, Ghaziabad
Central Excise
2018 (8) TMI 1390 – CESTAT ALLAHABAD – TMI
CESTAT ALLAHABAD – AT
Dated:- 24-8-2018
Appeal No. E/70513/2018-EX[DB] – Final Order No. 72001/2018
Central Excise
Hon'ble Mrs. Archana Wadhwa, Member ( Judicial ) And Hon'ble Mr. Anil G. Shakkarwar, Member ( Technical )
Shri Rajesh Chhibber ( Adv ) for Appellant
Shri Sandeep Kumar Singh, Deputy Commissioner ( AR ), for Respondent
ORDER
Per: Archana Wadhwa
After hearing both the sides duly represented by Shri Rajesh Chhibber for appellant and Shri Sandeep Kumar Singh, A.R. for Revenue, we find that the appellant's factory, who is engaged in the manufacture of Aluminium Profiles (hollow) of various sizes and specifications, was visited by the Central Excise Officers on 14.05.2015, who conducted various checks and verifications. It was found that Daily Stock Register (RG-1) was written only up to 30.04.2015. On being questioned, Shri Jagdi

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sixty four thousand six hundred and eight rupees). Statement of Shri Jagdish Prasad, Authorised Signatory was recorded wherein he deposed that entries in the note book appears to have been made by the packing and dispatch staff of his company and related to the details of material packed along with details of dispatch of the material and the figures reflected against the entries T.B.L. denotes the total balance quantity available on a particular date after dispatch and the figures reflected against the entries T. Dispatch denotes the total dispatch quantity up to the date of particular month. Further, on being confronted with certain loose papers resumed by the officers, he deposed that the entries therein were entries by the dispatch staff of his company. On further pointing out to certain print out of loose papers, he submitted that some quantity might have been cleared by them without invoices and without payment of Central Excise duty.
2. On the above basis proceedings were initia

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of the Company who were looking after day to day work of the Company and were responsible for the functioning. As such by referring to various decisions he observed that the non-confessional statement of Shri Jagdish Prasad cannot be made the sole basis for upholding the allegations of clandestine removal unless such allegations are proved by the Revenue with corroborative, independent, cogent and concrete evidences. Accordingly, he vacated the show cause notice by observing as under:-
“On an overall view, I find that the case has been made out only on the basis of the statement recorded of Sh. Jagdish Prasad, Authorised Signatory of the unit and no other evidence in the form of raw material, payment received for clandestine removal of goods, how the goods were transported has been brought on record by the Authorities or the investigation team, therefore, relying on the said decision cited herein above I find that the charge of clandestine removal is not proved in the absence of any

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se papers and writing pads, he observed that such contentions of the assessee is deprived of any merit as it was always open to him at the time of the proceedings to deny that the said papers did not belong to the unit or were not made by his staff of the unit. As such he observed that based upon the statement of Shri Jagdish Prasad, Authorised Signatory, it has to be held that assessee has indulged in clandestine removal. Accordingly, he set aside the Order of the Original Adjudicating Authority and confirmed the demand of Rs. 5,60,088/-in respect of shortages detected in the stock of finished goods and of Rs. 64,64,608/- in respect of clandestinely manufactured and cleared finished goods along with confirmation of interest. He also imposed penalty of Rs. 70,24,696/- on the appellants under Rule 25(1) of the Central Excise Rules, 2002 read with Section 11(AC) of the Central Excise Act along with imposition of penalty of Rs. 1,00,000/- in terms of Rule 26 in the Central Excise Rules.

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. appears to be in the handwriting of dispatch and packing staff. Revenue has made no further efforts to get in touch with the said dispatch and packing staff or to find out who actually is the writer of the entries in the note pad. No enquiry stand made even from the Directors or from any other person/staff of the assessee. The entire case of the Revenue is based upon the not so confessional statement of Shri Jagdish Prasad.
Apart from the fact that the statement of Shri Jagdish Prasad was not confessional, we observe that even if the said statement is held to be confessional statement accepting clandestine removals the same cannot be made the sole basis for upholding the allegations of clandestine activity of the appellant. The deponent of the said statement was never put to Examination-in-Chief or cross examination and as such veracity of his statement has never been tested. Otherwise also it is well settled law that clandestine removal allegations cannot be upheld on the basis of

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e required to be produced by the Revenue upon whom the burden is cast heavily. To the same effect is the Tribunal's decision in the case of Commissioner of Central Excise, Ludhiana V/s Raj Lakshmi Dyeing & Printing Mills reported as 2014 (312) E.L.T. 379 (Tri.-Del.) as also in the case of Commissioner of Central Excise, Ludhiana V/s Renny Steel Castings (P) LTD. reported as 2011 (274) E.L.T. 94 (Tri.-Del.), as confirmed by the Hon'ble Punjab & Haryana High Court reported as Commissioner of Central Excise, Ludhiana V/s Renny Steel Castings (P) Ltd. reported as 2013 (288) E.L.T. 45 (P & H).
In view of the forgoing we find that the Revenue has failed to produce any evidence to establish clandestine removal on the part of the appellant. The Order of Commissioner (Appeals) lacks merits and is accordingly set aside and the order of the Original Adjudicating Authority is restored.
5. Similarly in respect of the shortages, it is well settled that mere shortages cannot lead to the allegation

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