Goods and Services Tax

Corporate Office Services to Out-of-State Units Are GST Supplies Under CGST Act Section 25(4) and Schedule I Entry 2.
Case-Laws
GST
Levy of GST – Supply or not – distinct persons – The activities performed by the employees at the corporate office in the course of or in relation to employment such as accounting, other administrative and IT system maintenance for the units located in the other states as well i.e. distinct persons as per Section 25(4) of the CGST Act shall be treated as su

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Non-Alcoholic Beverage Supplies to SEZ Units via Coffee Machines Not Zero-Rated Under IGST Act Section 16.
Case-Laws
GST
Supplies to SEZ – The supply of non-alcoholic beverages/ingredients to

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FCM and RCM under GST
Query (Issue) Started By: – Prakriti Mish Dated:- 16-8-2018 Last Reply Date:- 28-8-2018 Goods and Services Tax – GST
Got 10 Replies
GST
A GTA service provider can opt for RCM in case of FCM anytime ? or there is some requirement by law.
can he change his mechanism anytime ?
Reply By ANITA BHADRA:
The Reply:
In my view , option for RCM / FCM by GTA service provider is transaction based and not for specific period .
No such requirement has been indicated in any notification / provisions under GST Act .
Experts are requested to share their views
Reply By KASTURI SETHI:
The Reply:
After browsing so many notifications/circulars/FAQs etc. I am also of the same view.
Reply By Himansu Sekhar:
The Reply:

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y Prakriti Mish:
The Reply:
From when I can shift to FCM from RCM ? Client has supplied under both mechanism. How to correct his transactions ?
Reply By Ganeshan Kalyani:
The Reply:
Logically from the beginning of a month or beginning of a year.
Reply By Ravikumar muthusamy:
The Reply:
If GST collected by GTA in his bill then no need for GST payable by receipient under RCM.
Experts pls correct me if wrong
Reply By KASTURI SETHI:
The Reply:
This is an extract from 20th GST Council Meeting on 5.8.17
8.
Goods Transport Agency Service (GTA)
Allowed option of 12% GST with full ITC under forward charge. 5% GST with no ITC will also continue. (However, the GTA has to give an option at the beginning of financial year
Reply By Ganeshan

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Query on GST to Foreign entity at Free Trade Warehosing Zone (SEZ)
Query (Issue) Started By: – Thiruppathi K Dated:- 16-8-2018 Last Reply Date:- 27-8-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir,
We are located in Sriperumbudur Free Trade Warehousing Zone as a SEZ Unit. One of the Singapore company is our account holder at our SEZ. We are providing them Warehousing services, Transportation and other services pertaining to warehousing activity, for that we have to ra

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HDPE Tarpaulins Classified as Laminates; Not Under GST Tariff HSN 6306.
Case-Laws
GST
Classification of goods – Tarpaulins made of HDPE woven fabrics’ are, therefore, laminate of two materi

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TOWARDS LESSER GST RATE SLABS
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 16-8-2018

Time and again, there is a demand being raised by GST stakeholders from various quarters on the number of GST rate slabs in India. Under a now 14 months old GST regime in India w.e.f. 1st July, 2017, Goods and Services Tax (GST) is levied and collected under four broad tax rates, viz, 5%, 12%, 18% and 28%. However, there is a upper ceiling of 40% GST rate under the law upto which GST would be levied.
Presently only a handful of nations have 3 or more rates. There are only 5 countries where four or more tax rates are in force. About 50 countries have just one tax rate while about 30 countries have two tax rates.
Apart from these specific tax rates in India, we have zero rated supplies, exempt supplies and supplies with nil rate of GST. In certain cases, there are special rates as in case of textiles, footwear, jewellery etc. To top up the revenue and balance the tax r

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nked to GST rates.
While India is projected to have annual growth rate of 7-8 percent in next few years which is considered to be a fastest in last few years, rationalization of GST rates could benefit industry as well as tax administration, besides reducing possible litigation on rates and classification disputes. The IMF report has fore cast the GDP growth. @ 7.3 percent for financial year 2018-19 and @ 7.5% for financial year 2019-20 taking into account investment and strong private consumption. It states that India is recovering from the after effects of demonetization in November, 2016 and implementation issues in GST. India is also benefiting from good macro and stable economic policies backed by other socio economic reforms in recent past.
International Monetary Fund (IMF) has recently in its annual report expressed that India is on a track to be one of the fastest growing economy in the world and that further rationalization of GST inter alia, would give maximum benefits incl

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y high number of rates / exemptions which could be simplified without sacrificing progressively of the current GST and with potentially significant gains from lower compliance and administrative costs. Streamlining of exemption would also contribute to progressive tax regime. GST is also expected to increase the amount of economic activity taking place in the formal sector of the economy.
Though GST Council, the apex decision making body for GST is seized of the matter and is authorised to make recommendations in this behalf, following form of rationalization may be looked at:
Present Rate
Proposed Rate
Zero / Nil
Zero / Nil
5%
6%
12%
15%
18%
28%
25%
This may later be further rationalized with zero percent and 25% percent still being on the board. As the countrymen become used to GST, revenues build up, compliances increase and people respecting reasonable profiteering with seamless input tax credit mechanism, India should look at a median rate of 10 to 12 percent by conve

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Constitution of Standing Committee under sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017
Order No. 3/2018 Dated:- 16-8-2018 Central GST (CGST)
GST
CGST
CGST
F. No. CBEC-20/05/01/2018-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST (Policy Wing)
*****
New Delhi, the 16th August, 2018
Order No. 3/2018-Central Tax
Subject: reg.
In excise of the powers conferred by sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017 read with Section 168 of Central Goods and Services Tax Act, 2017 the Government hereby constitutes the requisite Standing Committee.
2. Constitution of the Committee:-
The Committee shall consist of t

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Extending the time limit for furnishing the details of outward supplies in FORM GSTR-1.
13/2018 Dated:- 16-8-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 13/2018
CCT's Ref No. A(1)/157/2017,
Dt.16-08-2018
Sub:- Extending the time limit for furnishing the details of outward supplies in FORM GSTR-1.
In exercise of the powers conferred by the second proviso to sub-section (1) of section

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Payment of taxes for discharge of tax liability as per FORM GSTR-3B.
14/2018 Dated:- 16-8-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 14/2018
CCT's Ref No. A(1)/103/2017,
Dt.16-08-2018
In exercise of the powers conferred by Section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereafter in this notification referred to as the said Act) read with (hereafter in this notification referred to as the said rules) sub-rule (5) of Rule 61 of the Telangana Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Telangana, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-

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In Re: Tata projects Ltd.
GST
2018 (10) TMI 142 – AUTHORITY FOR ADVANCE RULING, BIHAR – TMI
AUTHORITY FOR ADVANCE RULING, BIHAR – AAR
Dated:- 16-8-2018
AR(B)-01/2017-18
GST
बिहार अग्रिम विनिर्णय प्राधिकरण
कार्यालयः वाणिज्य-कर विभाग, भूतल तल,
विकास भवन, बेली रोड, पटना-800001
अग्रिम विनिर्णय संख्या – AR (B) – 01/2018-19
उपस्थित-
1. श्र&#

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69;क्त,
केन्द्रीय माल और सेवा कर, पटना ।                                                                                  सदस्य (केन्द्रीय कर)
 
1.
आवेदक का नाम एवं पता
मेसर्स टाटा प्रोजेक्ट्स लिमिटेड, 203, शान्ति क

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#2352; प्राधिकार – राज्य
पाटलीपुत्रा अंचल, पटना ।
7.
फीस का भुगतान
CGST Rs. 5000, SGST Rs.5000,
Total – Rs. 10,000
CIN: CORP18021000074348 dt.- 21.02.18
 
केन्द्रीय माल और सेवा कर अधिनियम, 2017 तथा बिहार माल और सेवा कर
अधिनियम, 2017 की धारा 98 की उप-धारा (4) के अधीन आ&#23

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ियम, 2017 की धारा 97 के अन्तर्गत अग्रिम विनिर्णय हेतु प्रपत्र AR-01 में आवेदन दाखिल किया गया है। उक्त कार्यार्थ इनके द्वारा CGST मद में रु० 5000 एवं SGST मद में रु० 5000 कुल रुपये 10,000 का चालान संख्या CIN: CORP18021000

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42;राबाद-500003 में अवस्थित है। आवेदक कम्पनी माल एवं सेवा कर प्रणाली के अधीन निबंधित है। इनके द्वारा अग्रिम विनिर्णय के लिए दिए गए आवेदन में यह प्रश्न उठाया गया है कि सर्वश्री मध&#2375

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2;्य आदि पर माल और सेवा कर प्रणाली के अन्तर्गत जीएसटी की दर क्या होगी ? दूसरे शब्दों में, उनके द्वारा आपूर्ति की जानेवाली सेवा अधिसूचना संख्या 11 / 2017 कर (दर) यथाः संशोधित अधिसूचना स

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9;ग्रिम विनिर्णय हेतु दाखिल आवेदन के आलोक में सुनवाई की तिथि 13.08.2018 निर्धारित करते हुए आवेदक कंपनी को सूचना निर्गत की गई। उक्त सूचना के आलोक में आवेदक कंपनी की ओर से श्री शान्तन&#2

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#2357;र्ती (Assistant Vice President, Finance & Accounts) उपस्थित हुए।
4. आवेदक कंपनी के प्रतिनिधि ने सुनवाई के क्रम में बताया कि सर्वश्री टाटा प्रोजेक्ट लिमिटेड मुख्यतयाः देश एवं देश के बाहर औद्योगिक फैक्ट्री, पर&#2367

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6;्रदान की गई है। उपस्थित प्रतिनिधि द्वारा यह भी बताया गया कि सर्वश्री मधेपुरा इलेक्ट्रीक लोकोमेटिव प्रा० लि०, मधेपुरा सर्वश्री एल्शटॉम मैन्युफैक्चरिंग इंडिया प्रा० ल

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#2340;ाया गया कि सर्वश्री मधेपुरा इलेक्ट्रीक लोकोमेटिव प्रा० लि० को अपना विनिर्माण कार्य शुरू करने से पहले मधेपुरा में फैक्ट्री परिसर का निर्माण कराना जरूरी था ।इसलिए उक्त

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2342;र) के क्रम सं० 3 की संख्या (v) के अनुसार अधिनियम की धारा 2 की उपधारा ( 119 ) में परिभाषित कार्य संविदा, यदि रेलवे से संबंधित है, तो जीएसटी की देयता 6% की दर से है। आवेदक द्वारा इस अधिसूचना क&

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वे” शब्द परिभाषित नहीं है । फलतः उपस्थित प्रतिनिधि के द्वारा भारतीय रेलवे अधिनियम में दी गयी रेलवे की परिभाषा को यहाँ लागू बतया गया, जो निम्नप्रकार है-
'Railway' means a railway, or any portion of a railway, for the public carriage of passengers or goods, and inclu

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a railway and owned, hired or worked by a railway administration.
7. उपस्थित प्रतिनिधि द्वारा बताया गया कि सर्वश्री मधेपुरा इलेक्ट्रीक लोकोमेटिव प्रा० लि0 की जमीन भारतीय रेलवे की है एवं मधेपुरा इलेक्ट्रीक लोकोमेटिव को प्रद&#

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#2366;ने जाएंगे। आवेदक द्वारा यह भी स्पष्ट किया गया कि कोई भी वैसा सिविल निर्माण जो रेलवे के लिए या रेलवे से संबद्ध हो, वह रेलवे की परिभाषा की परिधि के अन्तर्गत आएगा। उपस्थित प्र

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5; एसजीएसटी एवं 6% की दर से सीजीएसटी भुगतेय होना चाहिए। इस आधार पर उन्होंने आवेदक कंपनी द्वारा सम्पन्न किये जा रहे सेवा संव्यवहार पर माल एवं सेवा कर प्रणाली के अन्तर्गत देय क&#23

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324;र सेवा कर अधिनियम, 2017 के अन्तर्गत निर्गत अधिसूचना संख्या 20/2017-कर (दर) जिसके आधार पर Lower Rate के लागू होने का दावा किया गया है, के क्रमांक (v) का अवलोकन समीचीन है, जिसका प्रासंगिक प्रावधान नि&

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6;ूर्ति, जो बिहार माल और सेवा कर अधिनियम की धारा 2 की उपधारा ( 119 ) में परिभाषित है और यदि ऐसी आपूर्ति Construction, Erection, Commissioning, अथवा Installation के original work द्वारा दी गयी हो एवं जो 'railways' से संबंधित हो, पर एसजीएसटी की देयता

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;के Common Parlance अथवा Oxford Dictionary में है । Oxford Dictionary के आधार पर 'railway' शब्द का अर्थ है-
“A track made of steel rails along which trains run.
North American term 'railroad '
इस क्रम में यह भी उल्लेखनीय है कि किसी अधिनियम के अन्तर्गत किसी शब्द की परिभाषा उस अधिनियम के उद्देश्&

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66; दी गयी है कि कराधान विधि में किसी शब्द का अर्थ वही निकाला जाना चाहिए, जो सामान्य भाषा (Common Parlance) में समझा जाता हो । माननीय न्यायालय द्वारा यह भी कहा गया है कि किसी एक अधिनियम में दी ग&#

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ner of Sales Tax, UP
वर्णित परिप्रेक्ष्य में Indian Railways Act में दी गयी परिभाषा को Tax Laws के संदर्भ में लागू किया जाना विधिसम्मत प्रतीत नहीं होता ।
10. सुनवाई के क्रम में प्रस्तुत किये गये तथ्यों, वर्णित अधि&#236

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381;पनी है जिसका गठन Special Purpose Vehicle (SPV ) के रूप में हुआ है । मधेपुरा इलेक्ट्रीक लोकोमेटिव प्रा० लि० द्वारा मुख्यतया Electric Locomotives का विनिर्माण किया जायेगा और उसकी आपूर्ति भारतीय रेलवे को मूल्यवान – &#23

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5;टिव के निर्माण हेतु मधेपुरा में फैक्ट्री, सड़क, गोदाम एवं अन्य संरचना का निर्माण करवाए जाने की योजना है। इस हेतु सर्वश्री मधेपुरा इलेक्ट्रीक लोकोमेटिव प्रा० लि0, मधेपुरा

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;ा इलेक्ट्रीक लोकोमेटिव प्रा० लि०, मधेपुरा को हस्तांतरित किए जाएंगे।
सर्वश्री टाटा प्रोजेक्ट प्रा०लि० द्वारा सम्पन्न किये जानेवाले निर्माण कार्य माल एवं सेवा कर अधिन

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#2361;ैं। आवेदक कंपनी द्वारा सम्पन्न कार्य संविदा सर्वश्री मधेपुरा इलेक्ट्रीक लोकोमेटिव प्रा० लि०, मधेपुरा को हस्तांतरित की जायेगी न कि रेलवे को । उपस्थित व्यक्ति के कथनां&

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;े निर्माण भारतीय रेलवे को Resale / Supply नहीं किये जायेंगे ।
पुनः आवेदक कंपनी एवं मधेपुरा इलेक्ट्रीक लोकोमेटिव प्रा० लि0 के बीच Supply of services का मन करारनामा है, जबकि मधेपुरा इलेक्ट्रीक लोकोमे&#2

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54;ोकोमेटिव की आपूर्ति (Supply of goods) की जायेगी । यद्यपि मधेपुरा इलेक्ट्रीक लोकोमेटिव प्रा० लि० द्वारा भारतीय रेलवे को कतिपय सेवाओं की आपूर्ति भी की जायेगी किन्तु ऐसी सेवाएं अधिसूच&

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;ेवा संव्यवहार माल और सेवा कर अधिनियम, 2017 की धारा 2(119) के अधीन कार्य – संविदा” संव्यवहार तो है लेकिन यह रेलवे से कतई संबंधित नहीं है । फलतः इस कार्य – संविदा संव्यवहार पर अधिसूचना सं&#23

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                                                          (संजय कुमार मावंडिया)
        सदस्य,                                                                                                                     सदस्य,
बिहार अग्रिम विनिर्णय &#2346

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In Re: Al-Khair Co-operative Credit Society ltd.
GST
2018 (9) TMI 1332 – AUTHORITY FOR ADVANCE RULING, BIHAR – 2018 (17) G. S. T. L. 478 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, BIHAR – AAR
Dated:- 16-8-2018
AR(B)-01/2017-18
GST
बिहार अग्रिम विनिर्णय प्राधिकरण
कार्यालय: वाणिज्य-कर विभाग, भूतल तल,
विकास भवन, बेली रोड, पटना – 800001
 
अग्रिम विनिर्णय संख्या – AR (B) – 01/2017-18
उ&#234

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8;० जी० राठोड,
सयुक्त आयुक्त,
केन्द्रीय माल और सेवा कर, पटना।                                                                       सदस्य (केन्द्रीय कर)
 
1.
आवेदक का नाम एवं पत&

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6; वर्मा, अधिवक्ता
5.
क्षेत्राधिकार प्राधिकारकेन्द्र
पटना ।
6.
क्षेत्राधिकार प्राधिकारराज्य
पटना दक्षिणी अंचल |
7.
फीस का भुगतान
CGST Rs. 5000, SGST Rs. 5000, Total- Rs. 10,000, CIN: HDFC 18031000003944, dt. – 05.03.18
 
केन्द्रीय माल और सेवा कर अध&#23

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#2366;रा दिनांक – 14.03.2018 को केन्द्रीय माल और सेवा कर अधिनियम, 2017 तथा बिहार माल और सेवा कर अधिनियम, 2017 की धारा 97 के अन्तर्गत अग्रिम विनिर्णय हेतु प्रपत्र AR-01 में आवेदन दाखिल किया गया है। उक्त क&#236

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1984 ” की धारा 7 के अधीन निबंधित है । इनका निबंधन संख्या MSCS / CR / 136/ 2002 है। आवेदक सोसाईटी माल और सेवा कर अधिनियम के अधीन भी निबंधित हैं । इनके द्वारा अग्रिम विनिर्णय के लिए दिए गए आवेदन में य&#23

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तु केन्द्रीय कर के नामित सदस्य द्वारा इस्तीफा दिये जाने के कारण दिनांक 03.05.2018 से दिनांक 15.07.2018 तक प्राधिकरण कार्यरत नहीं था। दिनांक 16.07.2018 को बिहार अग्रिम विनिर्णय प्राधिकरण में केन्&#

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319;स० एस० कादरी (Chartered Accountant) एवं श्रीमती विभा वर्मा, विद्वान अधिवक्ता उपस्थित हुए। आवेदक के प्रतिनिधि द्वारा बताया गया कि आवेदनकर्ता एक क्रेडिट को-ऑपरेटिव सोसाईटी है और इनकी शाखाए

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52;क्षित रखने का कार्य करती है किन्तु प्राप्त जमा राशि के विरुद्ध जमाकर्ता को कोई वित्तीय लाभ प्रदान नहीं किया जाता है। साथ ही, सोसाईटी द्वारा अपने सदस्यों को लघु ऋण उपलब्ध &#232

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#2340; करना एवं अपने सदस्यों को ऋण मुहैया कराना है। चूँकि ऋण प्रदानकर्ता एक वित्तीय गतिविधि है, फलतः जिस प्रकार बैंक ब्याज चार्ज करते हैं, उसी प्रकार सोसाईटी द्वारा भी ऋण प्रदा&#

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57;ाला बिजनेस नहीं करती बल्कि अपने सदस्यों के कल्याण एवं उत्थान तथा रिस्क मैंनेजमेंट के लिए Borrowing cost अर्थात सर्विस चार्ज की वसूली करती है।
6. उपस्थित प्रतिनिधि द्वारा पुनः स्पष्&#2335

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81;रदान की गयी है । उपस्थित व्यक्ति द्वारा कहा गया कि मूलतः ब्याज में Cost of Fund, Operational Cost एवं Profit शामिल होते हैं। आवेदक सोसाईटी द्वारा भी ऋण की सुविधा उपलब्ध करायी जाती है और इसके एवज में मात्&#

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352;कार ब्याज के प्रतिफल के आधार पर प्रदान की जानेवाली ऋण की सेवा जीएसटी से मुक्त है, उसी तरह सोसाईटी द्वारा सर्विस चार्ज (Borrowing cost) के आधार पर प्रदान की जानेवाली ऋण संबंधी सेवा को भी &#2332

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2351;ी । Bye Laws में सोसाईटी के उद्देश्यों के अन्तर्गत कंडिका 6 में वर्णित है कि- To give loans and advances to members and levy service charges thereon subject to the mode and period of repayments, method of computation of the service charges, nature and type of security and other rules and regulations framed for the purpose by the Board of Directors of the Society. No interest, as such, shall be levied on such loans and advances to members. इस प्रकार आवेदनकर्ता सोसाईटी के द्वार&#236

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81;ज की वसूली के प्रावधान हैं ।
8. प्रसंगाधीन मामले में आवेदक द्वारा उठाए गए प्रश्न का केन्द्र बिन्दु “ऋण लागत” (Borrowing cost) है। मूलतः ऋण प्राप्त करने के क्रम में ब्याज के साथ-साथ व्यय किय&#2

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volve interest payments and other financing fees.
9. प्रसंगाधीन मामले में आवेदनकर्ता के प्रश्न पर विचार करने के पूर्व केन्द्रीय माल और सेवा कर अधिनियम, 2017 एवं बिहार माल और सेवा कर अधिनियम, 2017 के अन्तर्गत निर्गत अधिसूच&#23

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;
(ii) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers.
10. उपर्युक्त अधिसूचना के अन्तर्गत ही परिभाषाएँ भी दी गयी हैं जिसके क्रमांक (ZK) में ब्याज की परिभाषा वर्णित है, जो निम्न प्रकार है-
“(ZK)- “interest” means interest payable in any manner in respect of any moneys borrowed or debt incurred (including a

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2375; विरूद्ध प्रदान किए जाते हैं, को जीएसटी की देयता से विमुक्त किया गया है। उल्लेखनीय है कि उपर्युक्त अधिसूचना में ब्याज की परिभाषा भी दी गयी है जिसमें सर्विस फीस या अन्य प्र&#

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; प्रदान की गयी ऋण संबंधी सेवाओं को जीएसटी के अधीन कर मुक्त नहीं किया गया है।
12. प्रसंगाधीन मामले में आवेदनकर्ता सोसाईटी द्वारा सर्विस चार्ज के विरुद्ध अपने सदस्यों को ऋण प&#23

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3;िनुसार माल और सेवा कर की देयता बनती है।
अग्रिम निर्णय:- सर्विस चार्ज या अन्य प्रभार के प्रतिफल में ऋण या अग्रिम प्रदान करने संबंधी सेवाएँ अधिसूचना संख्या 12 / 2017 – कर (दर) के क्रमा&#230

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bsp;                                          (संजय कुमार मावंडिया)
        सदस्य,                                                                                          &nbsp

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Navabharat Ventures Ltd Versus CCT, Visakhapatnam – GST
Service Tax
2018 (9) TMI 831 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 16-8-2018
Appeal Nos: E/31216/2017, E/30038-30039/2018 E/30039/2018 – A/31008-31011/2018
Service Tax
Mr. P. Venkata Subba Rao, Member (Technical)
Shri G. Prahlad, Advocate for the Appellant.
Shri Bhanu Kiran, Asst. Commissioner/AR for the Respondent.
ORDER
[Order per: P.V. Subba Rao.]
1. These four appeals have been filed by the appellant against the following impugned orders.
Appeal No.
Impugned Order
E/31216/2017
VIZ-EXCUS-002-APP-044-17-18, dt.21.08.2017 passed by CCCE & ST, Visakhapatnam
E/30038/2018
VIZ-EXCUS-002-APP-75-76-77-17-18, dt.12.01.2017 passed by CCCE & ST, Visakhapatnam
E/30039/2018
-do-
E/30339/2018
VIZ-EXCUS-002-APP-117-17-18, dt.08.02.2018 passed by CCCE & ST, Visakhapatnam
2. Heard both sides and perused the records.
3. The short point to be decided in these appeals is the eligibility o

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appellant submits that there is no doubt that they had availed CENVAT credit on works contract services during the relevant period. However, the exclusion of service on works contract during the relevant period is confined to the services used for the construction of building or civil structure or a part thereof or laying foundation or making structures for support of capital goods. He submitted detailed list of the bills on which they had claimed credit of tax paid on works contract service and argued that while some of these services clearly fall under the scope of the exclusion category, others do not. On a specific query from the Bench, he submits that invoice wise details were not examined either by the original authority or by the first appellate authority in their orders. On perusal of the Order-in-Original and Order-in-Appeal, I find it so. The learned counsel also contested the show cause notice on the grounds of limitation. It is his contention that they have been regularly

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ontract services during the relevant period and that they were not eligible to avail the credit on works contract if they were used for the two purposes specified in the exclusion part of the definition of input services under Rule 2(l) of the CENAVT Credit Rules, 2004. Learned Counsel also concedes that they had wrongly taken credit but argues that all the invoices on which they have taken credit do not fall under the exclusion category. I find that this is the factual matter to be verified by the original authority and find it a fit case to be remanded back to him for the purpose. These appeals are remanded back to the original authority with a direction to verify with respect to each invoice in dispute whether the works contract involved falls under the category excluded under Rule 2(l) of CENVAT Credit Rules, 2004 and redetermine the demand and penalty accordingly.
7. These appeals are disposed of by way of remand.
(Operative part of this order was pronounced in the open court on

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Jaspal Singh Versus Assistant Commissioner of State Tax, Kharagpur Range, Kharagpur & Ors.
GST
2018 (9) TMI 542 – CALCUTTA HIGH COURT – 2018 (16) G. S. T. L. 22 (Cal.)
CALCUTTA HIGH COURT – HC
Dated:- 16-8-2018
W. P. No. 15026 (W) of 2018
GST
Debangsu Basak, J.
 
Mr. Anil Dugar Ms. Rajarshi Chatterje ….. For the Petitioner Mr. Tapan Bhanja
For the Union of India Mr. Abhratosh Majumder Mr. P. Dudhoria Mr. A. Mazumder ….. For the State
A notice dated May 15, 2018 passed by the Assistant Commissioner of Sales Tax, Kharagpur Range is under challenge in the present writ petition.
Learned advocate appearing for the petitioner submits that, the petitioner is the owner of the vehicle. The notice for confiscation

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did not succeed. I have considered the rival contentions of the parties and the materials made available on record.
The owner of a vehicle claims that he did not have notice of the confiscation proceedings in respect of his vehicle. In the facts of the present case, it appears that, the petitioner as the owner was well aware of the confiscation proceedings. At such proceedings, the petitioner did not appear either before the adjudicating authority or the appellate authority or before the Writ Court claiming that, the proceedings stand vitiated by lack of notice to the petitioner. The driver of the vehicle was given notice to the confiscation proceedings. He participated in such confiscation proceedings.
In such circumstances, it cannot b

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Selective Minerals & Color Inds. Pvt. Ltd. Versus Commissioner of CGST, Mumbai West
Service Tax
2018 (9) TMI 255 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 16-8-2018
APPEAL Nos. ST/86647, 86649/2018 – A/87104-87105/2018
Service Tax
Dr. D.M. Misra, Member (Judicial)
Shri R.V. Shetty, Advocate, for appellant
Shri O.M. Shivalikar, Assistant Commissioner (AR), for respondent
ORDER
Heard both sides.
2. These two appeals are filed against respective orders-in-appeal passed by the Commissioner of Central Excise (Appeals), Belapur, Mumbai.
3. Briefly stated the facts of the case are that the appellant is a merchant exporter and filed refund claims for the period July 2012 to September 2012 and October 2012 to Dec

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could not be submitted before the authorities below, resulting into rejection of the refunds. He submits that now they are in possession of all the relevant documents by which they could establish that the service tax paid on various services were in fact used in export of the goods. He prays that the matter may be remanded to the adjudicating authority for verification of these documents.
5. Learned AR for the Revenue referring to the impugned order has submitted that since the appellant could not submit relevant documents in support of their claims that the goods were exported and the services on which service tax paid have been used in the export, the claims were accordingly rejected. However, he has no objection in remanding the matter

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Telangana Goods and Services Tax (Seventh Amendment) Rules, 2018
G.O.Ms.No. 166 Dated:- 16-8-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
Revenue (CT-II) Department
G.O.Ms.No. 166
Dated: 16-08-2018
NOTIFICATION
In exercise of the powers conferred by Section 164 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:-
1. (1) These Rules may be called the Telangana Goods and Services Tax (Seventh Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect from the 12th day of June, 2018.
2. In the Telangana Good

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SGST rate on intra-State supply of Handicrafts goods
21/2018 – State Tax(Rate) – S.O. No. 57 Dated:- 16-8-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
Notification
16th August, 2018
Notification No. -21/2018 – State Tax(Rate)
S.O. No. 57 Dated. 17th August, 2018 In exercise of the powers conferred by sub-section (1) of section 11 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-state supplies of handicraft goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2), from so much state tax leviable thereon under section 9 of the Jharkhand Goods and Service Tax, 2017 (12 of 2017) as is in excess of the rate sp

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ors etc.
6%
5.
4420
Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]
6%
6.
4503 90 90 4504 90
Art ware of cork [including articles of sholapith]
6%
7.
4601 and 4602
Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]
2.5%
8.
4823
Articles made of paper mache
2.5%
9.
5607, 5609
Coir articles
2.5 %
10.
56090020, 56090090
Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps
2.5%
11.
57
Handmade carpets and other handmade textile floor coverings (including namda

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uding pots, jars, votive, cask, cake cover, tulip bottle, vase
6%
26.
7113 11 10
Silver filigree work
1.5%
27.
7117
Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)
1.5%
28.
7326 90 99
Art ware of iron
6%
29.
7419 99
Art ware of brass, copper/ copper alloys, electro plated with nickel/silver
6%
30.
7616 99 90
Aluminium art ware
6%
31.
8306
Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokrajaali)
6%
32.
9405 10
Handcrafted lamps (including panchloga lamp)
6%
33.
9401 50, 9403 80
Furniture of bamboo, rattan and cane
6%
34.
9503
Dolls or other toys made of wood or metal or textile material [including wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)
6%
35.
9504
Ganjifa card
6%
36.
9601
Worked ar

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Constitution of Standing Committee under sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017 -reg.
03/2018 Dated:- 16-8-2018 CGST – Circulars / Ordes
GST
F.No. CBEC-20/05/01/2018-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST (Policy Wing)
*****
New Delhi, the 16th August, 2018
Order no. 3/2018-Central Tax
Subject: Constitution of Standing Committee under sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017 -reg.
In excise of the powers conferred by sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017 read with Section 168 of Central Goods and Services Tax Act, 2017 the Government hereby constitutes the r

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ms;
e. Secretary/ Joint Secretary/ Economic Advisor, Department of Rural Development;
f. Chief Executive Officer, Food Safety and Standards Authority of India (FSSAI);
g. Secretary or his nominee not below the rank of Joint Secretary, Ministry of Information and Broadcasting;
h. Secretary or his nominee not below the rank of Joint Secretary, Department of Higher Education, Ministry of HRD;
i. Director General/ Additional Director General, Bureau of Indian Standard; and
j. The Additional Secretary/ Joint Secretary in charge of Consumer Welfare Fund in the Department of Consumer Affairs, Ministry of Consumer Affairs, Food and Public Distribution who shall also be the Member Secretary of the Committee.
Upender Gupta
Commissioner(GST)

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CE, CGST, Delhi-III Versus National Informatics Centre Service Inc.
Service Tax
2018 (8) TMI 902 – CESTAT NEW DELHI – 2019 (22) G. S. T. L. 394 (Tri. – Del.)
CESTAT NEW DELHI – AT
Dated:- 16-8-2018
Appeal No. ST/53521/2015-CU ( DB ) – Final Order No. 52777/2018
Service Tax
HON'BLE SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) And HON'BLE SHRI C.L. MAHAR, MEMBER (TECHNICAL)
For the Appellant : Shri Amresh Jain, DR
For the Respondent : Shri Vibhav Narang, Advocate and Shri A.K. Batra, CA
ORDER
Per Anil Choudhary
This appeal by Revenue is against order-in-original dated 16th June, 2015 passed by the Principal Commissioner Service Tax, Delhi – III Commissionerate, wherein the ld. Commissioner confirmed the demand on outstanding advances along with interest and further proceeded to drop the proposed demand under the head “Erection, commissioning or installation services”.
2. The ld. Commissioner has, for dropping the demand, observed as follows: –
“….The assessee is

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hereinafter referred as sponsors) whose project is being implemented by the assessee. The payment against these invoices is settled by the assessee from the funds allocated in terms of administrative approval of the Ministry. The assessee charges/retains a definite amount from the allocated funds as his administrative charges as settled between the concerned Ministry and them.”
3. The brief facts are that the respondent, National Informatics Centre Services Inc. (NICSI) is a Government Company incorporated under Section 25 of the Companies Act 1956. They are registered with Service Tax Department under the taxable category of ” Consulting Engineer Services”.
4. NICSI was set up in August, 1995 by National Informatics Centre (NIC) and Department of Electronics & Information Technology (DEIT), Government of India; with the approval of Cabinet. NICSI is established to provide total IT solutions to the Government Organisation. The primary aim of NICSI is to strengthen Government Service

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ugh empanelled vendors, who are empanelled based on Open Tender process, as prescribed in the General Financial Rules of the Government of India. NICSI further provides vairus services like website design & development services, IT support service, etc. Various clients primarily ministries (both state and central) (herein after referred to as “clients”) approaches NICSI in order get their projects executed.
5.1. Work orders undertaken by NICSI can be categorized as under:-
a) Where NICSI is acting as implementing agency;
b) Where NICSI is acting as principal service provider;
c) Where projects involves supply of goods exclusively;
Sample copies of agreements and invoices are enclosed, in appeal paper books.
5.2. Where NICS is acting as implementing agency: In order to understand the flow of transactions, the following chronology is noted-
(i) On receipt of award letter from the clients, assessee examines the kind of services to be provided and accordingly appoint the empanelled

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vances are only routed through the balance sheet under “other long term liabilities”/”Current Liabilities.”
5.3. Where NICSI acts as Principal Service provider, the service tax liability under “Consultant Engineering Services” is duly discharged. Further, in case of projects involving supply of goods exclusively, there is trading of goods, hence, falls outside the purview of Finance Act, 1994, no service tax liability is attracted.
6. According to Revenue, as proposed in the show cause notice, invoking the extended period of limitation for the period 2008 – 09 to 2012 – 2013, there is wrong classification of services of the activities by the respondent under “Consulting Engineer Services”. The turnkey services, which involves supply and installation of software /hardware with testing and commissioning and on site separate services, hence, are liable to be classified under ECIS. Accordingly as per the Revenue, there is short payment of service tax, as the taxable value, should have in

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calculated on advance outstanding being Rs. 50.17 crore along with interest on delayed payment of tax Rs. 13.94 crores.
8. The ld. AR for Revenue, Mr. Amresh Jain, reiterating the grounds of appeal stated that the ld. Commissioner has erred in dropping the demand of Rs. 389.02 crores concluding that the activity /service of the respondent was in the nature of “Consulting, Engineering Services” and further, that the respondent was discharging service tax on the amount received as administrative charges from the government/sponsores on agreed rate, for their services. Further, the ld. Commissioner has observed that the respondent identified the vendors and also negotiated the rates etc. by using their technical expertise. The vendors raised their invoice directly in the name of Ministeries of Govt. of India and other autonomous bodies, whose project was being implemented by the respondent. The Adjudicating Authority also erred in observing that the respondent themselves has not executed

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ment in January 2001 with Forster Wheeler Energy Ltd. for project management consultancy in relation to setting up and operating the above LNG terminal. The agreement detailed the various areas in which Forster Wheeler was required to advise and assist in relation to the execution of the project.
10. Whereas in the present case, there are no such agreements. The agreements herein, this case, are between the respondent and the Government Departments / Ministries or other organisations for implementing the entire project on turn-key basis and it was nowhere mentioned that the contract is for providing consultancy in relation to execution of the project by different vendors.
11. Further, from the copies of project/documents, agreements, pro forma invoice, etc., pertaining to some sample projects obtained from the respondent on examination appeared that the respondent was required to undertake the entire range of activities, which, inter alia, comprises of procurement, installation of eq

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g and implementing the procurement, establishment, engineering commissioning etc. i.e. comprising of all aspects of execution of the project. After receipt of the advance money, the respondent alone is responsible for overall execution of the projects and there seems to be no other agency as an independent entity involved in the execution of the entire project. All agencies involved in execution of any project are only working in the capacity of vendors/subcontractors of NICSI, the respondent. As the project is given to the respondent on turn-key basis, therefore, the gross amount received by the respondent towards execution of the project constitutes the gross taxable value.
13. Further, although the Adjudicating Authority upheld the noticee”s liability of payment of service tax at the time of receipt of advance/receipt of final payment, whichever is earlier, yet he has erred in dropping the complete demand of Rs. 3,89,02,36,342/- , which also included the demand of Rs. 50.17 crore o

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advisory role and has not executed the projects themselves and hence, undoubtedly, are providing “Consulting Engineering Services”.
16. The respondent first provided advance from grant-in aid to undertake the activities assigned under the award/work orders. Such grant-in-aid was given to them by the Ministry of Communication and Information Technology, Department of Information Technology, Government of India, National Knowledge Network Division directing the Pay & Accounts Officer, Department of Information Technology to release the funds for the project “action establishment of national knowledge network” to the respondent, to be implemented by NIC, which was the implementing agency. The letter dated 30.03.2010 issued by the Ministry, wherein in para-2, it is stated that sanction of the President of India is hereby conveyed to release the amount of Rs. 240 crore towards grant-in-aid to the respondent, to incur expenditure towards the said project. Further, in para-3, it is stated th

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n of the duration of the project. Further, provided that the respondent will spend the grant-in-aid exclusively in pursuance of the objectives envisaged in rules/memorandum of DIT and for the purpose, it is being sanctioned. Further, provided that grant-in-aid shall be utilised for the purposes for which it has been sanctioned and as per the guidelines are annexed to the Administrative Approval dated 28.01.2009 and respondent and NIC will be liable to refund the unspent balance, if any, to the comment of India. Further, provided that the respondent and NIC will maintain and will present their annual accounts in the standard format as required under GF Rules, 2009.
17. Thus, it is evident that the respondent has acted only as an implementing agency and the disbursed the payments to the vendor's on behalf of Department of Information and Technology, Government of India and others, acted as a pure agent. It is established law that the expenses incurred as a pure agent are not liable

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in actual execution of the project. The project management functions relating to the project continued to be with Petronet L& G Ltd., which was engaged in the business of setting and operating LNG terminal for receiving storage degasification etc. It was Petronet, which have entered into an EPC contract with the Japanese company to develop, design, engineer and procure equipment, materials and supplies to erect and construct storage tanks of 5 MMTPA capacity with potential to expand. The EPC contract also envisaged other works and involved offshore supply, offshore services, onshore supply, onshore services and construction and erection. Petronet had entered into an agreement with Foster for project management consultancy in relation to setting up and operating the LNG terminal and required to advise and assist in relation to the execution of the project. Foster was in the role of advisers/consultant to petronet so that the work of EPC contractors are as per the requirement and standa

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de Notice No.53 – CE- ST/97 of the New Delhi Commissionerate dated 4th of July 1997, wherein giving clarification, it is provided “Consulting Engineer” means any professionally qualified engineer or engineering firm, who either directly or indirectly renders any advice consultancy or technical assistance, in any manner, to a client in one or more disciplines of engineering. The taxable service rendered by a Consulting Engineer means any service provided to a client by a Consulting Engineer in relation to advise consultancy or technical assistance, in any manner, in one or more disciplines of engineering.
20. The ld. Counsel also points out that from the copy of pro forma invoice dated 16.02.2002 raised on the Principle – NIC, a Government of India Enterprises, wherein they have given the quotations for various items required for computerization , and the said invoice have shown 7% administrative charges, on the invoice amount. Further, they have paid the service tax on such administra

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s been appointed as the implementing agency on behalf of the Government Department and the money has been received as a trustee. Further, the respondent is liable to account for every single rupee spent for on behalf of the Government. They are not entitled to appropriate a single rupee more than the agreed 7% as agency charge or administrative charges. Further, the activity of the respondent is held to be in the nature of pure agent. As such, no service tax can be demanded on the amount of advance received and /or on the amount spent out of that advance for the purpose of the project. It is also an admitted fact that the respondent has themselves not done any erection, commissioning or installation. Such work has been done by the vendors and/or by agencies appointed by the respondent /assessee. We further find that the assessee/respondent herein has only done the work of advising and assisting the sponsoring agency in selecting various venders, who would supply and /commission various

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GST credit on GTA services paid under RCM
Query (Issue) Started By: – Ashwin Garg Dated:- 15-8-2018 Last Reply Date:- 28-8-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Dear Experts,
GST on GTA services is payable in cash under RCM on or before 20th of next month.
Whether such GST credit is allowed on payment basis (i.e next month) or credit can be taken in same month (i.e accrual basis).
May kindly reply with relevant section, rules, circular, clarification etc
Reply By KASTURI SETHI:
The Reply:
Credit can be taken only after making payment of GST in cash in the same month. It means ITC is to be taken during the month in which tax paid in cash.
Reply By SHIVKUMAR SHARMA:
The Reply:
Please refer Issue Id: – 11337

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Skincare Products Reclassified: Not Under Chapter 30, Now Under Chapter 33 (Cosmetics) or Chapter 34 (Soaps.
Case-Laws
GST
Challenge to Advance Ruling – Classification of Skin care preparatio

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Manufacturing Services May Qualify as “Continuous Supply of Service” Under GST Act Section 2(33) for Extended Contracts.
Case-Laws
GST
Supply of goods or services – Contract Management System (CMS) – Activities the Applicant proposes to undertake are services associated with manufacturing of metal, and may be termed as “continuous supply of service” within the meaning of Section 2(33) of the GST Act, provided the service is agreed to be provisioned for a period exceeding three month

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Place of supply
Query (Issue) Started By: – Archna Gupta Dated:- 14-8-2018 Last Reply Date:- 21-8-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts
Please reply to following query:
Indian company is entering into an agreement with a German company for providing consulting services in India for a project going on in India. It will submit its report in India as well as to German company.
Please suggest what would be its GST implications and what would be its place o

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car repair and car insurance
Query (Issue) Started By: – satbir singhwahi Dated:- 14-8-2018 Last Reply Date:- 7-9-2018 Goods and Services Tax – GST
Got 14 Replies
GST
whether itc on car repair and car insurance available to a business concern
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 16 (1) of CGST Act, 2017 "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

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hi:
The Reply:
Thanks Sir
Reply By Himansu Sekhar:
The Reply:
Yes, the ITC is not allowed
Reply By satbir singhwahi:
The Reply:
Sir
pls give if any circular
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
The advice given by Shri Renganathan is sufficient.
Reply By satbir singhwahi:
The Reply:
Sir
Is there any circular recently that says car repair and car insurance not available.Pls guide.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Circular will be issued only to clariffy any ambiguity arising out of legal provisions. Here the law is very clear and hence no circular is required to be issued. As far as my knowledge goes there is no circular issued by CBIC on this matter.
Reply By Himansu Sekhar:
The Reply:
If the car i

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the work would have to "in relation to" then I agree the credit is not eligible.
Reply By Ramaswamy S:
The Reply:
Thank you Mr Ganeshan for the clarification.
If the repair and insurance service is paid by the business concern for business purpose it is allowed, If paid by the business concern for personal consumption not allowed in terms of Section 17(5) (g).
Regards
S.Ramaswamy
Reply By alok saxena:
The Reply:
Sir
How it clear that car use in person or Business work .once car use only pick & drop to resi to work place and rest time use in Business work and holiday and weekly off day use in personal work. than what status.
Reply By Ramaswamy S:
The Reply:
After the amendment in Section 17 of CGST Act effective 29th Aug

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REFUND OF IGST PAID AGAINST IMPORT OF CAPITAL GOODS
Query (Issue) Started By: – RICHA RICHA Dated:- 14-8-2018 Last Reply Date:- 20-9-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Sir
We had business for Dyeing & Printing of Textile fabric, now we planning to purchase Digital Printing Machine from Italy, Pls reply below points:
1. Can we refund IGST Paid on imported capital goods.
2. Is there any different cases for IGST Refund like- A.) Inverted Duty Structure or, B.)Zero -Rated Supplies made without payment of tax.
3. In case of Jobwork – refund applicability?
4.In case of Fabric Sale – refund applicability?
Reply By ANITA BHADRA:
The Reply:
You are planning to Import Capital Goods which will be used for your busi

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I endorse the views of Ms. Anita
Reply By Nitika Aggarwal:
The Reply:
In case of fabric sale, the Central Government hereby makes the amendment in the notification no. 05/2017-CT(Rate) dated 28.06.2017 via Notification No. 20/2018-CT (rate) dated 26.07.2018 wherein the proviso related to the refund of accumulated ITC on fabrics has been inserted and relevant extract of the aforesaid notification has been provided as under:-
“Provided that,-
(i) nothing contained in this notification shall apply to the input tax credit accumulated on supplies received on or after the 1st day of August, 2018, in respect of goods mentioned at serial numbers 1, 2, 3, 4, 5, 6, 6A, 6B, 6C and 7 of the Table below; and
(ii) in respect of said goods, the accu

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ITC availability on MS Columns and stucture
Query (Issue) Started By: – Yatin Bhopi Dated:- 14-8-2018 Last Reply Date:- 28-8-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear expert
Under Section 17 (5) (d) of CGST Act 2017 Input tax credit of goods and services received by taxable person for construction of immovable property (other than plant or machinery) is not allowed.
We have constructed shed for plant which contains half concrete column and above that MS angles columns and other structure above
My query is;
* What is meaning of immovable property under GST?
* Whether Input tax credit will be available on MS angles & other structure?
Reply By Himansu Sekhar:
The Reply:
Explanation.For the purposes of this

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