Marine Engines for Fishing Vessels Now Subject to 5% GST Under Tariff Item 8408 10 93.
Circulars
GST
Applicability of GST on marine engine – the supplies of marine engine for fishing vessel (
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Uniform 12% GST Rate Set for Real Zari Kasab and Imitation Zari Threads Under Tariff Heading 5605.
Circulars
GST
Classification and applicable GST rate on real zari Kasab (thread) – imitation
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GST Classification for Baby Wipes: Perfumed or Soapy Products Fall Under 18% Rate, HS Codes 3307 & 3401.
Circulars
GST
Appropriate classification of baby wipes, facial tissues and other similar products – if the baby wipes are impregnated with perfumes or cosmetics, then the same would fall under HS code 3307 and would attract 18% GST rate. Similarly, if they are coated with soap or detergent, then it would fall under HS code 3401 and would attract 18% GST.
TMI Updates – Highlights,
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GST Rates: Human Plasma at 5% (List I, S. No. 186), Plasma Products Generally at 12% Unless Listed.
Circulars
GST
GST rate on Human Blood Plasma – normal human plasma would attract 5% GST rat
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Drinking water for public use is GST-exempt unless supplied in a sealed container.
Circulars
GST
Applicability of GST on supply of safe drinking water for public purpose – supply of drinking
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The applicable Goods and Services Tax (GST) rate on refined beet and cane sugar is set at 5%.
Circulars
GST
Applicable GST rate on refined beet and cane sugar – would attract GST @ 5%.
TM
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Fortified toned milk, enhanced with vitamins A and D, is subject to a NIL rate of GST.
Circulars
GST
Applicability of GST on Fortified Toned Milk (with vitamins ‘A’ and ‘D’) – attract
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Tamarind Kernel Powder, Both Treated and Untreated, Subject to 5% GST Rate Under Current Tax Regulations.
Circulars
GST
Applicable GST rate on treated (modified) tamarind kernel powder and pl
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Bill-To-Ship-To Model (E-Way Bill)
By: – Praveen Nair
Goods and Services Tax – GST
Dated:- 10-8-2018
A number of representations have been received seeking clarifications in relation to the requirement of e-Way Bill for “Bill To Ship To” model of supplies.
The Central Board of Indirect Taxes and Customs (CBIC) has clarified issues regarding “Bill To Ship To” for e-Way Bill under the Goods and Services Tax ( GST ) regime.
In a typical “Bill To Ship To” model of supply, there are three persons involved in a transaction, namely:
* 'A' is the person who has ordered 'B' to send goods directly to 'C'.
* 'B' is the person who is sending goods directly to 'C' on behalf of 'A'.
* 'C' is the recipient of goods.
In this
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ispatch From: This is the place from where goods are actually dispatched. It may be the principal or additional place of business of 'B'.
* Bill To: In this field details of 'A' are supposed to be filled.
* Ship To: In this field address of 'C' is supposed to be filled.
* Invoice Details: Details of Invoice-1 are supposed to be filled
Case -2: Where e-Way Bill is generated by 'A', the following fields shall be filled in Part A of GST FORM EWB-01:
* Bill From: In this field details of 'A' are supposed to be filled.
* Dispatch From: This is the place from where goods are actually dispatched. It may be the principal or additional place of business of 'B'.
* Bill To: In this field details of 'C' are supposed to be filled.
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rrange the Transport from the Location of Supply to the destination.
The Trader has to make the E-Way bill and the Tax Invoice and handover the same to his Transporter carrying the goods.
Dated: 13-8-2018
Reply By A Wilson as =
Sir, Thanks for your reply. Option is available in E-Way Bill But the Act Says as below:
One of the Condition specified in Sec.16(2)(b), the registered person is eligible for ITC, if he has received the goods and
The Explanation Clause of deemed receipt of goods "where the goods are delivered by the supplier on the direction of registered person to other recipient" – "How to prove this clause whether the supplier is delivering the goods directly to the recipient without mentioning the Bill To/Shi
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REGISTRATION AND ENROLMENT IN E-WAY BILL PORTAL
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 10-8-2018
Registration
For the generation of e-way bills by the tax payers, recipients or transporters they have the facility to access to the portal. To generate the e-way bill, it is essential that the person shall be registered person. If the transporter is not registered person it is mandatory to get enrolled on the common portal of e-waybill (http://ewaybill.nic.in) before generation of the e-way bill. The transporter registered in any one State or Union territory shall be deemed to be enrolled in other States as well.
Procedure for registration
Registration in the portal is one time process. The tax payer shall have the GSTIN registered with GST system and also his mobile number registered with the system.
The user is to enter into the URL address of the E-way Bill system. On his entry, the following screen wi
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red values and pops up the appropriate message if there is any error.
* Otherwise the username with password is created and registered with e-Way Bill System.
* After generation of username and password of his choice, he/she may proceed to make entries to generate e-way bill.
Enrollment
An unregistered person is needed to enroll on the e-way bill system. It is mandatory for the unregistered person to enroll in the system. There may be some transporters, who are not registered under the Goods and Services Tax Act, but such transporters cause the movement of goods for their clients. They need to enroll on the e-way bill portal to get 15 digit Unique Transporter Id.
The un-registered person is to open the portal. Select 'Enrollment for Transporters' option'. On this the following screen will appear in the browser-
* Select the State (drop down menu);
* Enter the legal name (the name should be as in the PAN);
* Enter the Trade name, if any;
* En
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-Way Bill through SMS system. A tax payer can register a maximum of 2 mobile numbers for the m-Way Bill purpose.
For Android
The e-Way Bill system enables the user to generate an e -Way bill through android application as well. Once a user selects 'For Android' under the option 'Registration' a screen will appear. The user needs to select the concern user from the drop down menu, name and place will be auto populated by the system. The user shall enable the concern user with android app, needs to enter the IMIE Number of the concern user and save the details in the e-Way Bill system. Once saved the concerned user will be able to generate e-Way Bill through android applications.
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Document 1
HOME
LAWS
HOW TO USE
E-WAY BILL SYSTEM
SEARCH
CONTACT US
JESUS
MASHOK LEYLAND
Login
AMBUJACEMENTS
Password
GST
GNNX2
Forgot Password?
Login
Forgot Username?
e-Way Bill Registration
Enrollment for Transporters
Enrollment for Citizens
Project Experts Speak
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जयते
00.
Ver 1.0 0817
1. Select Your Stateâš«
E-WAY BILL SYSTEM
Application for Enrollment u/s 35(2)
2. (a) Legal name (Enter Name as per PAN)âš«
(b) Trade name, if any
(c) PANâš«
(d) Aadhar (applicable in case of proprietorship concerns only)
3. Type of enrolment
Warehouse/Depot Godown Cold Storage Transport services
4. Constitution of Business (Please select the Appropriate).
5. Particulars of Principal Place of Business
(a). Address
Building No./Flat No. âš«
Name of the Premises/Building âš«
City/Town/Locality/Village •
Taluka/Block •
State
Latitude
KARNATAKA
Select Constitution –
Floor No. âš«
Road/Street •
District âš«
PIN Code âš«
KARNATAKA
Longitude
(b). Contact Information (the email address and mobile number will be used for authentication)
Email Address âš«
STD
Mobile Number*
STD
Telephone Number
Enter OTP
Send OTP
Fax number
Validate
(c). Nature of premises
• Own
Leased
Rented
â—Consent
Shared
Other
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Jagatjit Industries Limited & Anr. Sabmiller India Limited & Anr. Versus Union of India & Ors.
GST
2018 (12) TMI 838 – DELHI HIGH COURT – 2019 (365) E.L.T. 911 (Del.)
DELHI HIGH COURT – HC
Dated:- 10-8-2018
W. P. (C) 3277/2017, C. M. APPL. 14275/2017, W. P. (C) 4204/2017, C. M. APPL. 18404/2017 – 2019 (22) G. S. T. L. 350 (Del. )
GST
MR. S. RAVINDRA BHAT AND MR. A. K. CHAWLA JJ.
Through: Sh. Tarun Gulati, Sh. Shashi Mathews, Sh. Vasu Nigam, Ms. Rachana Yadav, Sh. Vinod Kapoor and Ms. Vidhi Goel, Advocates, for petitioner, in Item Nos. 4 and 5.
Sh. Sanjeev Narula, CGSC with Sh. Rishabh Sahu and Sh. Sameer Sharma, Advocates, for UOI, in Item No.4.
Sh. Satyakam, ASC with Sh. Shashwat Parihar, Advocate, for Respodnent No
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Ministry of Finance
Department of Revenue
Tax Research Unit
**************
Room No.146G, North Block,
New Delhi, 31st July, 2018
To,
The Joint Commissioner (Legal),
GST Delhi East,
C.R. Building, I.P. Estate,
New Delhi-110109
Sub: WP No.3277/2017 filed by M/s. Jagatjit Industries in the Hon'ble High Court of Delhi related to service tax on license fee paid for liquor license – reg.
Sir,
The undersigned is directed to refer to email dt. 18.07.2018 and 25.07.2018 (copy attached) in regard to Writ Petition No. 3277/2017 filed by M/s. Jagatjit Industries in the Hon'ble High Court of Delhi challenging levy of service tax on license fee paid for liquor license.
2. The issue was discussed in the 26th GST Council Meeting held
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Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019.
F.No. 3240/CTD/GST/2017/06 Dated:- 10-8-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F.No. 3240/CTD/GST/2017/6.
Puducherry, the 10th 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 recommendatio
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In Re: Mrs. Vishakhar Prashant Bhave, M/s. Micro Instruments
GST
2018 (12) TMI 227 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2019 (20) G. S. T. L. 494 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 10-8-2018
GST-ARA-23/2018-19/B-87
GST
SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER
PROCEEDINGS
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Mrs. Vishakar Prashant Bhave, the applicant, seeking an advance ruling in respect of the following issue.
(i) Whether the “Commission” received by the Applicant in convertible Foreign Exchange for rendering services as an “Intermediary” between an exporter abroad receiving such services and an Indian importer
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oned as being under the “GST Act”.
02. FACTS AND CONTENTION – AS PER THE APPLICANT
The submissions, as reproduced verbatim, could be seen thus-
STATEMENT OF THE RELEVANT FACTS HAVING A BEARING ON THE QUESTIONS
1. The facts relevant for the purposes of this application, briefly stated, are as under:
The Applicant, M/s. Micro Instruments, Mumbai, (for brevity: “Micro”) is a sole Proprietary Concern, duly Registered under the CGST/SGST and IGST Acts ( Reg. no. 27AHSPB0847K1Z2), having its registered Office at 15, Shri Kripa, Ramakrishna Society, Ram Mandir Road, Kherwadi, Bandra (E), and is carrying on trading business in Laboratory Instruments, its spare parts, Laboratory Equipment, and other related activities such as servicing, repairs and maintenance of Laboratory Equipment/Instrument.
2. One of the activities of Micro relates to providing services to its Principals at Germany, by way of procuring Purchase Orders (P.O.) from the parties desirous of purchasing advanced type of L
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itled to have some “discount in kind”, like getting some items Free of cost such as a TV set, a Computer or a Camera etc.; which is to be provided by Micro as a necessary charge on the “commission” it receives in convertible Foreign Exchange.
(d) Accordingly, Micro arranges, at its own cost such articles to be given free, in the nature of “discount in kind”, and hands over to the same to the Purchasing Party in India in fulfillment of the accepted terms of sale / purchase Agreement between the Principals at Germany and the Indian Purchasing Party.
(e) The P.O. also states that during the Guarantee period, say, one year the seller/supplier at Germany will give “free service”, if required (but that would not include any replacement of parts etc.). Micro, however, has no contractual obligation to give such “free Service”.
(f) Once the P.O. is completed, the Principals at Germany issue a “Credit Note”, for the “Commission”, which is remitted in freely convertible Foreign Exchange, norma
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be claimed:
(a) Deducting “expenditure” on free supplies, which is a “charge on the commission amount” under the Contractual Terms as per P.O.
(b) Deduction of tax element treating amount of “net Commission” (as per (a) above) as inclusive of CGST/SGST Act or IGST Act as the case may be.
4. For the purposes of examining the issues involved one needs to go through the labyrinth of new G5T Laws.
5. The conspectus of various provisions gives the following picture:
(i) Services provided by the Commission Agent (located in the Taxable Territory) to the Principal Seller (located in Non-Taxable Territory/ Abroad) in respect of procurement of order/s from the Customers located in the Taxable Territory on behalf of the foreign supplier of goods, would be termed as “taxable services” under the GST Regime, because the intermediary (Micro) does some activity for which monetary consideration, that is, “Commission” amount is received in freely convertible currency. These activities would fal
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neral section which provides that the place of supply of service' is the location of recipient of service, except the services specified in sub-sections (3) to (13).
* It means the general principle in Sub-section (2) is displaced i.e. not applicable to sub-section (3) to (13), which needs to be examined individually & separately.
* Sub-section (8) covers the case on hand; and the same is reproduced here below –
“(8) The Place of supply of the following services shall be the location of the supplier of the services, namely:
(a) Services supplied by a banking company, or a financial institution, or a non-banking financial company, to account holders;
(b) Intermediary services;
(c) Services consisting of hiring of means of transport, including yachts but excluding aircrafts and vessels, up to a period of one month.”
(v) The term “Intermediary” is defined in Section 2(13) of the IGST Act, which says:
“(13) 'intermediary' means a broker, an agent or any other person, by wh
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's services may fall in the expression of “Intermediary services” appearing in clause (b) of sub-section (8) of Section 13 of the IGST Act, 2017. If it were to be true interpretation, the registered place of the Supplier (Micro) being in India / in Taxable Territory, the place of supply becomes 'India /Taxable Territory' and hence CGST + SGST may get attracted.
6. Though Micro is providing the service to the foreign supplier of goods as an integral part of the international/cross-border transaction of export/import, and also receiving valuable consideration' in freely convertible foreign exchange, but still it is not considered as Export of service' for the reason given in the definition of “Export of Service', quoted below, read with section 13(8) (b) of the IGST Act as all the conditions of “export of service” are not met in the case on hand:
Conditions precedent for treating the service as 'export of service' (as per Section 2(6) of the IGST Act] – All conditions have to be met.
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st but one clause uses “and”, to make it clear that all the clauses must be fulfilled concurrently and coextensively & then alone it will qualify as an “export of services”.
* On the superficial or flash reading, it may appear that in the present case, the condition No. (iii) in section 2/6) is not getting fulfilled because of the terminology used in section 13(8) (b) of the IGST Act, (“intermediary services”) read with section 2(13) defining “intermediary” to include broker or agent who arranges or facilitates the supply of goods or services, and consequently the “place of supply” gets coincided with “the place of supplier”, both in the taxable territory, India, and rendering the transaction taxable under the CGST/SGST Act, by denying the benefit of “export of services” or IGST Act legitimately due by virtue of the “recipient of Services” being in non-taxable territory, abroad. In the light Of the above discussion, one may consider that the supply of services by Micro would fall in
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s been a paradigm shift in taxation Policy, now, adopting the destination based tax. The basic difference between the Destination based tax and origin based tax lies in the fact that origin based taxation seeks to levy and collect tax on the basis of location of production and destination based taxation seeks to levy and collect tax on the basis of location of consumption. Further, a fundamental proposition under the new GST regime is that the concept of “place of consumption” also called and known as the “Place of supply”, merely determines that the tax would accrue to the State of consumption (jurisdictional aspect).
10. Now, look at another case, in which Micro procures the P.O. from the Customer at Vadodara (formerly known as Baroda), in the State of Gujarat, for purchase of Laboratory Equipment from the same Germany-seller. By virtue of section 13 (8) (b) read with 2(13) of IGST Act, the place of supply” remains the same i.e. “the place of Supplier”, State of Maharashtra. But the
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trade or commerce.
(3) Subject to the provisions of section 12, supply of services, where the location of the supplier and the place of supply are in
(a) two different States;
(b) two different Union territories; or
(c) a State and a Union territory,
shall be treated as a supply of services in the course of inter-State trade or commerce.
(4) Supply of services imported into the territory of India shall be treated to be a supply of services in the course of inter-State trade or commerce.
(5) Supply of goods or services or both,
(a) when the supplier is located in India and the place of supply is outside India;
(b) to or by a Special Economic Zone developer or a Special Economic Zone unit; or
(c) in the taxable territory, not being an intra-State supply and not covered elsewhere in this section,
shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce.
13. It is manifestly clear from the conjoint reading of section 7 (5
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CGST/SGST in unavailable, being “forward charge”.
16. However, there is another way to look at this integrated & composite international -cross-border transaction in which the Applicant plays a pivotal role as an intermediary by virtue of which the “import of goods” is occasioned, gets effectuated.
17. Now, for this new approach two definitions are important:
* Section 2(13) of the IGST Act, 2017
(13) “intermediary” means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account;
* Section 2(5) of the CGST Act,2017
(5) “agent” means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services
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ort/ import of goods simpliciter, which under the GST regime is 'tan inter-state supply, covered by the IGST Act, 2017; and if that be the true position in law, the role of intermediary cannot be dissected and separately treated for GST law.
19. All the analysis & discussion above, finally boils down to and depends on the true meaning and purport of the expression: “intermediary services” in section 13 (8) (b) of the IGST Act. If it is not the same thing as “Intermediary”, the provisions of section 13 (8) (b) will not apply; and consequently, provisions of section 7 (5) (a) Of the IGST Act will get attracted, as can be seen from the quoted provision:
(5) Supply of goods or services or both, –
(a) when the supplier is located in India and the place of supply is outside India;
In that case, Section 16 of IGST Act will apply and there would be two options available:
(i) export the services under bond/LOU without payment of IGST Act and claim refund of un-utilized input tax credit;
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ribed, without payment of integrated tax and claim refund of unutilised input tax credit; or
(b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied, in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules made thereunder.
20. Now, the crucial question is: what is the true meaning & purport of the expression “intermediary services” appearing in section 13 (8) (b) of the IGST Act. It may be added that the term “intermediary” has been defined in section 2(13) of the IGST Act, but the expression '”intermediary services.” appearing in section 13 (8) (b) has not been defined.
21. What is the significance of use of the two terms/ expressions, apparently looking similar, by the Legislature in the GST statutes. One thing is clear that they are not synonymous terms or expressions, h
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same as now bodily lifted and placed in its new GST 'avatar' as section 13 (8) (b) of the IGST Act.
* The said Rule 9 of the POPS Rules, 2012 and the clarification issued by the Board (C.B.E.C.) on the concept of '”Intermediary Services” appearing Rule 9 (C) is reproduced below:
9. Place of provision of specified services.
The place of provision of following services shall be the location of the service provider:
(a) Services provided by a banking company, or a financial institution, or a non-banking financial I company, to account holders;
(b) Online information and database access or retrieval services;
(c) Intermediary services;
(d) Service consisting of hiring of means of transport, up to a period of one month.
24. Clarification and Legal nemesis:
An Education Guide ('Guidance Note') on June 20, 2012 issued by the Central Board of Excise and Customs clarifying the meaning of intermediary states: QUOTE:
5.9.6 What are “Intermediary Services”? Generally, an “i
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es a provision of a service(hereinafter called the 'main service') between two or more persons (it doesn't include a person who provides service on his own account).
Thus an intermediary service is involved with two supplies at one time. In other words, the expression “intermediary” connotes distinctness/detachment from the “main” service. The expression “intermediary service” is thus, a nomen juris (“nomen juris,” literally term of law; a technical legal term) and its use is having a specific legal concept and connotation. When that expression is used in any subsequent legislation, it has to be interpreted and understood in the same sense & nothing less or more. (VIDE The Madras General Sales Tax Act, 1939 (Madras Act 9 Of 1939) was enacted in pursuance of the powers contained in entry 48 of List II of Seventh Schedule of the Government of India Act, 1935 which deals with sale of goods. The corresponding entry in the Constitution is entry No. 54 in List 11 of Seventh Schedule. It was
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a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a service (hereinafter called the main' service) or a supply of goods, between two or more persons, but does not include a person who provides the main service or supplies the goods on his account
* Therefore, the definition of “intermediary” was then amended to include the intermediary of goods in its scope.
* Accordingly, with effect from 1.102014, an intermediary of goods, such as a commission agent or consignment agent shall be covered under rule 9 (c) of the Place of Supply of Services Rules.
27. When this modified version of “intermediary” as of 01-10-2014, was re-bottled in the GST law, two changes happened:
(i) the original and basic distinction as to the “main” service and “intermediary” in the context of two co-existing services did not figure in the new definition in 2(13) IGST Act;
(ii) And the definition of Consignment Agent was shifted to Section 2(5) of th
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s Punjab National Bank and Others (CASE NO. Appeal (civil) 5634 Of 2006 Decided on 6 December, 2006 = 2006 (12) TMI 479 – SUPREME COURT OF INDIA
(a) It may be mentioned in this connection that the first and foremost principle of interpretation of a statute in every system of interpretation is the literal rule of interpretation.
(b) The other rules of interpretation e.g. the mischief rule, purposive interpretation etc. can only be resorted to when the plain words of a statute are ambiguous or lead to no intelligible results or if read literally would nullify the very object of the statute.
(C) Where the words of a statute are absolutely clear and unambiguous, recourse cannot be had to the principles of interpretation other than the literal rule, vide Swedish Match AB vs. Securities and Exchange Board, India, AIR 2004 SC 4219 = 2004 (8) TMI 389 – SUPREME COURT OF INDIA.
(d) As held in Prakash Nath Khanna vs: CIT., 2004 (9) SCC 686 = 2004 (2) TMI 3 – SUPREME COURT, the language emplo
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to be inferred that it did not want to convey the same meaning. It may also be noted that the Legislature does not use any surplusage or superficial words or phrases.
31. If the provisions of section 13 (8) (b) of the IGST Act, were to cover and encompass both the types of Brokers, Agents in relation to goods and services, nothing was simpler than to re-draft section 13 (8) (b) as below and say:
* Section 13(8) (b) “services of intermediary”, and
* Then the word “intermediary” being defined, it would have covered the services of the Broker / Agent in relation to either the “goods” or “services” or even both.
(i) Instead, section 13(8)(b) has adopted the expression: “intermediary services” which expression was prevalent prior to 2014-Amendment of POPS Rules, 2012, which distinguishes it from the “main service”,
(ii) Another reason is that that the term; Agent, appearing in the definition of “intermediary” has to be understood as excluding “consignment agent”, which stands defined
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anted to have wider meaning of “services”, it would have used the phraseology “services of intermediary” rather than “Intermediary services”
(vii) It is not open to inject definition of “intermediary” as Amended in 2014, by interpretative process when the context of Section 13 (8) is specifically restricted & made applicable to specified/selected services.
(viii) When reading “intermediary” as an adjective, one has to give due meaning to it and read that expression to convey those “services” which are contradistinguished from the “main” services.
(ix) 'In other words, the clause must be held as applicable if the intermediary is acting as broker / agent in the main transaction of supply of services between the service provider and the service recipient; and not where the seller is supplying “goods” to the buyer or recipient of supply / goods.
(x) Any other interpretation would be against the Legislative mandate expressed from the phraseology used to pin-point its intention.
(xi)
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the Legislature uses a particular phraseology, full meaning must be given by following the rules of English grammar. In that sense, the word: “intermediary” being an adjective of services, in section 13(8) (b), the defined word:
“intermediary” cannot be brought-in to inject the concept of services relating to goods.
(C) The expression, “intermediary services” had acquired definite connotation when the POPS Rules, 2012 were brought in to play, namely, the service s differentiated from the “'main services”. Since the term “intermediary services” is nomen juris, the CSI* Law when it uses it, then it must be understood in that sense only.
(d) It therefore, follows that the section 13(8) (b) cannot be held as taking away the benefit of export service to Micro as the supplier of service is in the Taxable Territory and the recipient is in the non-taxable territory. Therefore section 7 (5) (a) of the IGST Act:
(5) Supply of goods or services or both, –
(a) when the supplier is loc
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SED
IV-STATUTORY PROVISIONS:
7. Before proceeding to make legal submissions, it is necessary to Review the statutory provisions of law:
(i) Section 2 of the IGST Act:
“export of services” means the supply of any service when, –
(i) the supplier of service is located in India;
(ii) the recipient of service is located outside India;
(iii) the place of supply of service is outside India;
(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and
(v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8;
(ii) Section 13 of the IGST Act is made applicable to determine the 'place of service', where location of supplier or location of recipient of service (either) is outside India.
(iii) In the present case, the supplier of service is located in India and customer i.e. recipient of Service is located outside India, Ge
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defined in Section 2(13) of the IGST Act:
“(13) 'intermediary' means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account”.
(vi) Consequently, the Applicant being a Broker (or Commission Agent) and facilitator between the German -seller of the goods and the and the Indian-buyer of the goods, shall be covered under the definition of Intermediary” under Section 2 (13) of the IGST Act bringing about a deal for export-import of goods/equipment, a cross-border transaction in the nature of inter state sale under IGST Act.
IV-STATUTORY PROVISIONS: RULES OF INERPRETATION:
8. At this stage, it is necessary to refer to well settled Rules of Interpretation of statues:
(i) Legislative enactment is an edict. One has to read what is expressly stated in the ena
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, vide Swedish Match AB vs. Securities and Exchange Board, India, AIR 2004 SC 4219 = 2004 (8) TMI 389 – SUPREME COURT OF INDIA.
(vii) (vi) As held in Prakash Nath Khanna vs. C.I.T. 2004 (9) SCO 686 = 2004 (2) TMI 3 – SUPREME COURT, the language employed in a statute is the determinative factor of the legislative intent. (vii) The legislature is presumed to have made no mistake.
(viii) The legislature intends to say, what it has said.
(ix) Assuming there is a defect or an omission in the words used by the legislature, the Court cannot correct or make up the deficiency, especially when a literal reading thereof produces an intelligible result, vide Delhi Financial Corporation vs Rajiv Anand 2004 (11) SCC 625 = 2004 (3) TMI 749 – SUPREME COURT OF INDIA.
VLEGAL SUBMISSIONS:
9. In the light of the aforesaid rules of interpretation, it can be said that when the Legislature has used two un-identical and non-synonymous terms/ expression, it has to be inferred that it did not want to con
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doctrine of reading down is applied where the provisions of the statute are vague and ambiguous and it is possible to gather the intention of the legislature from the object of the statute, the context in which the provision occurs and the purpose for which it is made.
* In the case on hand. the title of section 13(8) of the IGST Act shows that it is meant to “apply to specified services”, and clauses (a) and (c) relate to “pure services”. Clause (b) cannot take in its fold “services” in relation to “goods”; because the entire CSI* Law maintains dichotomy between the “goods” and “services”. Section 2(102) of the CGSST Act: “services” means anything other than goods, money and securities but includes…
(ii) Further, it is well settled that every word or phrase in a clause takes colour from the other related clauses in the same section, namely, sub-section (8), section 13 of IGST Act.
(iii) As stated earlier, if the Legislature wanted to have wider meaning of “services”, it would
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, the language of a taxing statute should ordinarily be read understood in the sense in which it is harmonious with the object of the statute to effectuate the legislative animation. A taxing statute should be strictly construed; common sense approach, equity, logic, ethics and morality have no role to play. Nothing is to be read in, nothing is to be implied; one can only look fairly at the language used and nothing more and nothing less. (J. Srinivasa Rao v. Govt. A.P. and Anr. 2006(13) SCALE 27 = 2006 (11) TMI 620 – SUPREME COURT OF INDIA, Raja Jagadambika Pratap Narain Singh v. C.B.D.T., (1975) 100 ITR 698 (SC)) = 1975 (7) TMI 1 – SUPREME COURT.
(ix) It is settled law that by an interpretative process the legislative edict cannot be altered or re-written to bring out presumed intention.
(x) The expression, “intermediary services” had acquired definite connotation when the POPS Rules, 2012 were brought in to play, namely, the services differentiated from the “main services”. Since
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l sense only:
(d) It therefore. follows that the section 13(8) (b) cannot be held as taking away the benefit of export service as defined in section 7 (5) (a) of the IGST Act. Consequently “zero-rated tax” benefit under section 16 would be available.
VI-PRAYER:
13. In the circumstances, the Applicant most respectfully prays:
(a) That it be held that the services of the Applicant as an intermediary are “received & consumed” by the Principals in Germany, and as such “the place of supply is Germany” as per section 13(2) of the IGST Act, and hence all the conditions in section 2(6) are concurrently fulfilled qualifying the impugned services as “export of services”; and hence 'zero rated supply' in terms of section 16 of the IGST Act,
(b) If this Honourable Authority holds that either CGST/SGST or IGST is payable, then the “taxable value”, and net CGST/ MGST or IGST payable may please be determined specifying the rate of GST & computation methodology.
(c) Any other or further relie
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India;
(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and
(v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8.
* As per Section 97(2) of CGST MGST Act 2017, The question on which the advance ruling is sought under this Act, shall be in respect of
(a) classification of any goods or services or both;
(b) applicability of a notification issued under the provisions of this Act;
(c) determination of time and value of supply of goods or services or both;
(d) admissibility of input tax credit of tax paid or deemed to have been paid;
(e) determination of the liability to pay tax on any goods or services or both;
(f) whether applicant is required to be registered;
(g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or
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er point No. vi and vii, dealer has quoted that – “legislature is presumed to have made no mistakes and legislature intends to say, what it has said.”
B. Without prejudice to above, I further submit that dealer's contention to differentiate intermediary Service for Service and intermediary Services for goods is not correct. The dealer has pointed out dichotomy between goods and Services and has argued that Section 13(8) connotes to Specified Services for Services and not for goods. He has argued to differentiate between Intermediary Services and Services of intermediary.
It must be noted that the constitution (one hundred and first amendment) act, 2016 was passed by Parliament to merge taxation between for goods and Services. Also, the IGST Act categorically defines Nature, place, time and Zero rated supply. Section 13 of IGST Act expressly provides Place of Supply as per location of Suppliers, recipient and nature of Service.
It is an established principle of interpretation that i
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plication was admitted and called for final hearing on 24.07.2018, Sh. D. P. Bhave, Advocate along with Sh. Ajay Wadke, C.A. appeared and made oral and written submissions. The Jurisdictional Officer, Sh. Rishikesh Wagh, Asstt. Commr. of S.T. (D-906), Mumbai appeared and stated that they would be making submissions immediately.
05. OBSERVATIONS
We have gone through the facts of the case, submissions made by the applicant and the documents on record. The applicant, Ms Vishaka Prashant Bhave, is the proprietor of the firm M/s. Micro Instruments (hereinafter referred to, as 'MI') and had made the subject application in her capacity as a proprietor.
Briefly stated, MI is providing services to its Principals at Germany, by way of procuring Purchase Orders (P. O.) from the parties in India who desire to purchase advanced type of Laboratory Equipment from their Principals. A floor price is fixed by the Principals for the said equipments and MI negotiates the terms of supply including fixa
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y Equipment from Germany, is liable to GST either under CGST/SGST Act, 2017 or the IGST Act, 2017?
In simple terms 'intermediary' can be explained as a firm or a person, etc. Who acts as a link between parties for the conduction of business, etc. We find from the question posed that the applicant is of the opinion that they are providing services as an intermediary. The facts also reveal likewise and therefore we first take up the definition of an intermediary as per GST laws.
The term 'Intermediary' is defined in Section 2(13) of IGST Act, 2017 as:- 'intermediary' means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account”
From the above definition we find that an intermediary can be a broker, an agent or any other person who arranges and facilitates the
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is received by them, in this case, in freely convertible currency. We agree with this contention of the applicant that they are providing taxable services in the instant case.
Since the applicant, being the supplier of service is located in India and the recipient of Service i.e. supplier of goods is located outside India, Section 13 of the IGST Act, 2017 would be applicable to determine the place of service. As per Section 13 (8) (b) of the said Act, the place of supply of Intermediary Services shall be the location of the supplier of services, in this case, the applicant. Since the place of supply of services in the instant case is in taxable territory, the said intermediary services cannot be treated as export of services under the provisions of the GST laws.
In order to classify as 'export of service', as per section 2(6) of the Integrated Goods and Service Tax Act, 2017, one of the crucial condition as contained under sub-clause (iii) requires that the place of supply of servic
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mediary service, which states that inter-state supply of goods or services or both in the taxable territory shall be treated to be a supply of goods or services or both in the course of inter-state trade or commerce, however, the same should not be an intrastate supply and should not be covered elsewhere in section 7 of the IGST Act.
Section 8 of the Integrated Goods and Service Tax Act, 2017 deals with the provisions of intra-state. Applying the provisions of section 8 (2) which states that 'subject to the provisions of section 12, in case where the location of the supplier and the place of supply of services are in the same state or in the same union territory, the supply of service shall be treated as intra-state supply'.
The above provisions of inter-state supply and intra-state supply have clarity when both the recipient and the supplier of services are located in India. However as in the subject case, when the recipient is located outside India provisions of section 7(5)(c) sha
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with provisions of section 12, the same cannot be made applicable in case the recipient of service is located outside India.
Thus we find that in case the intermediary services are provided to the recipient located outside India, the inter-state provisions as contained under section 7(5) (c) shall be applicable and hence IGST is payable under such transaction.
06. In view of the extensive deliberations as held hereinabove, we pass an order as follows :
ORDER
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA-23/2018-19/B-87
Mumbai, dt. 10/08/2018
For reasons as discussed in the body of the order, the questions are answered thus –
Question :- (i) Whether the “Commission” received by the Applicant in convertible Foreign Exchange for rendering services as an “Intermediary” between an exporter abroad receiving such services and an Indian importer Of an Equipment, is an “export of service” falling under
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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 April, 2019
27/2018- State Tax Dated:- 10-8-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
Notification No. 27/2018- State Tax
The 10th August, 2018
No. GST/23/2017.-In exercise of the powers conferred by section 148 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby notifies the registered persons hav
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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
28/2018- State Tax Dated:- 10-8-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
Notification No. 28/2018- State Tax
The 10th August, 2018
No. GST/23/2017.-In exercise of the powers conferred by section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commiss
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In Re: M/s. Forbes Facility Services Private Limited
GST
2018 (10) TMI 300 – AUTHORITY FOR ADVANCE RULING, RAJASTHAN – TMI
AUTHORITY FOR ADVANCE RULING, RAJASTHAN – AAR
Dated:- 10-8-2018
AAR No. RAJ/AAR/2018-19/10
GST
NITIN WAPA AND SUDHIR SHARMA, MEMBER
Present for the applicant: Not appeared
Note: Under Section 100 of the RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of RGST Act 2017, within a period of 30 days from the date of service of this order.
1. SUBMISSION OF THE APPLICANT
M/s. Forbes Facility Services Private Limited is a company registered under GST engaged in business/activities of providing catering services to variou
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Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to 1.5 crores
33/2018 – State Tax Dated:- 10-8-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 33/2018 – State Tax
Date: 10th August, 2018
NOTIFICATION
In exercise of the powers conferred by section 148 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the c
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Extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover above 1.5 crores
32/2018 – State Tax Dated:- 10-8-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 32/2018 – State Tax
Date: 10th August, 2018
NOTIFICATION
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Sik
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Extend the furnishing return in FORM GSTR-3B of the said rules for each of the months from July, 2018 to March, 2019
34/2018 – State Tax Dated:- 10-8-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 34/2018 – State Tax
Date: 10th August, 2018
NOTIFICATION
In exercise of the powers conferred by section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act)read with sub-rule (5) of rule 61 of the Sikkim Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of t
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In Re: Indian Institute of Management
GST
2018 (9) TMI 1040 – AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – 2018 (17) G. S. T. L. 512 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – AAR
Dated:- 10-8-2018
10/2018 AAR No. 14/2018/A. A. R. /R-28/37
GST
RHRI RAJIV AGRAWAL AND AHRI MANOJ KUMAR CHOUBEY, MEMBER
Present on behalf of applicant: Arvind Chawla for the Applicant.
PROCEEDING
1. BRIEF FACTS OF THE CASE:
1.1. Indian Institute of Management, Indore (IIM, Indore) [hereinafter referred to as the Applicant] is one of the nineteen IIMs set up by the Government of India. The Applicant institute was established in 1996 by the Government of India as registered society under the Madhya Pradesh Societies Registration Act, 1973 and is governed by a Board of Governors.
1.2. The India Institute of Management Act 2017, received the Presidential assent on 31.12.2017, and the same has been notified to be effective from 31.01.2018. As per the said Act, the
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atering including any mid-day meals scheme sponsored by the Central Government, State Government or Union Territory;
iii. Security or cleaning or housekeeping services provided in such educational institution;
iv. Services relating to admission to or conduct of examination by such institution; upto higher secondary;
Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre school education and education up to higher secondary school or equivalent
NIL
NIL
67
Heading 9992
Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government to their students by way of following educational programmes, except Executive Development Programme-
(a) Two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which the admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute
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s, diplomas and other academic distinctions or titles and to institute and award fellowships, scholarships, prizes and medals, honorary awards and other distinctions.
1.7 In view of the circumstances foregoing, the Applicant has sought to submit it's own views as under:-
a. Services provided by IIM exempted by virtue of exemption Notification no.12/2017-CT(Rate) with effect from 01.07.2017 and corresponding notification under MPGST Act, 2017 are –
i. Two year full time Post Graduate Programmes in Management to which admissions are made on the basis of Common Admission Test;
ii. Fellow programme in Management;
iii. Five year integrated programme in Management.
b. Services provided by an education institution which, inter alia, provides education as a part of curriculum for obtaining a qualification recognized by any law for the time being in force is exempted under notification no.12/2017-CT (Rate)
c. Degrees and Diplomas granted by Applicant are recognized by law by virtu
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nished the opinion of the department and it has been categorically opined that the course Executive Post Graduate Programme does not qualify for exemption as envisaged under Notification No. 12/2017-Central Tax (Rate). It has been further mentioned that the exemption shall be available only to the programmes mentioned in the Notification and EPGP is not covered thereunder. It has therefore, been concluded that IIM Indore does not appear to be entitled to exemption from GST as far as EPGP is concerned.
4. RECORD OF PERSONAL HEARING:
4.1. Shri Arvind Chawla, Chartered Accountant, appeared on behalf of the applicant and reiterated the submissions already made in the application. He pleaded that pursuant to enactment of IIM Act 2017, with effect from 31.01.2018, the Applicant shall be entitled to exemption in terms of entry no. 66 of Notification 12/2017-CT (Rate), as the Applicants now qualify as Educational Institutions as defined for the purpose of this notification.
5. DISCUSSIONS A
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r 66 seeks to exempt services provided 'by an Educational Institution' and 'to an educational institution'. Further, the term 'Educational Institution' has been defined for the purpose of said Notification as under:
2. Definitions – For the purpose of this Notification, unless the context otherwise requires'-
(y) “Educational Institution” means an institution providing services by way of-
(i) pre-school education and education up to higher secondary school or equivalent;
(ii) education as a part of curriculum for obtaining a qualification recognised by any law for the time being in force;
(iii) education as a part of an approved vocational education course
5.4 However, before we venture into the examination of the issue regarding whether the Applicant qualifies under the Definition of 'Educational Institution' to fall under the ambit of Entry No.66, it is necessary to have a look at the Entry No.67 of the Notification No.12/2017-Central Tax
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nt of GST. It is thus clear that irrespective of enactment of IIM Act 2017, the intention of the legislature was no to tax the flagship education programmes conducted by these Institutions. However, specific exclusion of Executive Development Programme from exemption has been made loud and clear, leaving no scope for any interpretation or reading between the lines.
5.6 We have carefully considered the plea of the Applicant about the IIMs, including Applicant, having been authorised to grant degrees, diplomas and other certificates by virtue of IIM Act 2017. Applicant have vehemently pleaded that post enactment of IIM Act 2017, the Applicant would be providing a Degree duly recognised by law, and accordingly, the services provided by Applicant would be covered under Entry No.66 of the Notification no.12/2017-Central Tax (Rate) and corresponding notification under MPGST Act, 2017. However, we find it difficult to subscribe to the views of the Applicant, on two counts. Firstly, the Entry
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of the statute has been propounded by the Hon'ble Supreme Court in catena of judgments, and one has to strictly go by what is written in the statute. Though, there is no ambiguity in the matter before us, still we have to conclude that the services provided by the Applicant have a specific mention under Entry No.67 to the Notification 12/2107-Central Tax (Rate) and corresponding notification under MPGST Act, 2017, and therefore, there is no good reason to take shelter of a general entry (entry no.66) just to bring the Executive Post Graduate Programme under the ambit of exemption.
5.7. Having regard to the discussions & findings detailed in foregoing paras, we now give our ruling.
RULING
6. The Advance Ruling on questions posed before the authority are answered as under:
6.1 In respect of Question 1, we hold that the Executive Post Graduate Programme will not be eligible for exemption from GST as the same has been categorically excluded from exemption under Entry No.67 to the
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LEMON TREE HOTELS LTD. Versus UNION OF INDIA THROUGH SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) ANR ANR
Service Tax
2018 (9) TMI 853 – DELHI HIGH COURT – 2018 (16) G. S. TL. 183 (Del.)
DELHI HIGH COURT – HC
Dated:- 10-8-2018
W.P.(C) 1728/2018, C.M. APPL.7172/2018
Service Tax
MR. S. RAVINDRA BHAT AND MR. A. K. CHAWLA, JJ.
For The : Through : Sh. Sanjeev Anand with Sh. Varun. K. Bala and Sh. Ankit Singh, Advocates
For The Respondents : Ms. Sangita Rai, Advocate, for UOI.
ORDER
The petitioner had approached this Court claiming directions that common investigations be carried out having regard to the nature of its business functioning and having regard to the fact that M/s. Lemon Tree Hotels Ltd. maintains common accounts and, therefore, prepares balance sheets on the basis of common centralized inputs. It is evident from the pleadings and the submissions made that separate investigation at the local levels have been carried out by the authorities agai
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, Chandigarth, Chennai and Pune, the assessee is not providing records to facilitate investigations, citing the High Court's order dated 08.03.2018 and their own pending request for a common investigator. There is a stalemate and hence it is not possible for the department to choose or indicate the unit whose investigations can be proceeded with, in the light of High Court's order dated 08.03.2018.
(ii) Further, the High Court may also be informed that although DGGI has an all India jurisdiction, each and every case involving entities at different locations is not taken up by it. It often requests the local Commissionerates to initiate action. It is practically impossible for DGGI to take up all cases involving multiple locations. In the present case, parallel investigations involving units of M/s. Lemon Tree have been proceeding and ordinarily, would have concluded either by October 2018 or April 2019, keeping in mind the limitation provisions in the Finance Act, 1994. At the momen
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estigations to proceed and conclude and then it is open to the assessee to request for a common adjudicator.
(iv) If the High Court is disinclined to consider this plea, then it may only direct which location can proceed with the investigation since as per reports received from the field formations, none of them are in a position to proceed because of the assessee's refusal to provide records to facilitate investigations.
Sd/-
(Dr. Sreeparvathy S.L.)
Under Secretary (Service Tax)”
It is evident from the above extracts that the nature of investigations carried out in the M/s. Lemon Tree Hotels Ltd. resulted in material and information gathering which are of a different kind. Although the petitioner seeks general directions that common investigations be carried out, the Court is of the opinion that grant of such relief at this stage would not be expedient. Instead, the respondents shall, at a later stage of the investigation, nominate a senior officer or Commissioner to rev
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M/s B.M. Enterprises, M/s Devika Enterprises Versus CGST, Delhi-I
Central Excise
2018 (9) TMI 492 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 10-8-2018
E/50111-50112/2018-DB – Final Order No. 52820-52821/2018
Central Excise
Mr. Ashok Jindal, Member (Judicial) And Mr. Bijay Kumar, Member (Technical)
For the Appellant : Shri Abhas Mishra, Advocate
For the Respondent : Shri V.B. Jain, D.R.
ORDER
Per Ashok Jindal:
The appellants are in appeal against the impugned order wherein duty demand has been confirmed against M/s B.M. Enterprises and penalty has been imposed on M/s Devika Enterprises.
2. The facts of the case are that on 22.1.2013, a search was conducted at the premises of M/s B.M. Enterprises which is a proprietary concern of Smt. Seema Garg wife of Shri Devender Kumar who is engaged in manufacture of electric wire and cable and enjoying benefit of SSI exemption Notification No. 8/2003-CE dated 1.3.2003. During the course of search, certain bran
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oods from both the appellants and to impose penalty. The matter was adjudicated, demand of duty was confirmed on both the appellants and penalty equal to duty was also imposed on both the appellants. The said order was challenged before the ld. Commissioner (Appeals) who reduced the penalty on M/s Devika Enterprises to the tune of Rs. 2,00,670/-. Against the said order, both the appellants are before us.
3. The ld. Counsel for the appellant submits that the search was conducted on 22.1.2013 wherein certain goods were seized in the factory premises of M/s B.M. Enterprises and the show cause notice was issued to confiscate the seized goods to M/s Devika Enterprises. Later on, another show cause notice was issued on realisation of the mistake that these seized goods belongs to M/s B.M. Enterprises.
Another show cause notice was issued on 14.6.2016 to demand duty on the said goods from both the appellants is highly time barred and not sustainable in the light of the decision of Hon'ble A
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appellant viz M/s B.M. Enterprises but there is no quantification i.e. how much quantity has purchased of Ganak brand from M/s B.M. Enterprises by the dealer. In that circumstances, in the absence of any quantification, the demand is not sustainable. Therefore, he prayed that on merits also, the Revenue have no case.
5. On the other hand, ld. AR supported the impugned order and submits that during the course of investigation, the appellant hides the facts from the department that the manufacturing unit is M/s B.M. Enterprises not M/s Devika Enterprises. Therefore, on realisation that the manufacturing unit is owned by M/s B.M. Enterprises, the subsequent show cause notice was issued.
6. Heard the parties. Considered the submissions.
7. On careful consideration of the submissions made by both the sides, we find that in this case admittedly, investigation was conducted on 22.1.2013 and during the course of investigation certain goods were seized. For seizure of the said goods, a show
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Notifies the dates for furnishing the return in form GSTR 3B for the month of July,2018.
CCW/GST/74/2015 Dated:- 10-8-2018 Andhra Pradesh SGST
GST – States
Government of Andhra Pradesh
Commercial Taxes Department
Proceedings of the Chief Commissioner of State Tax
Present: Sri. J. Syamala Rao, IAS.
Office of
The Chief Commissioner of state Tax,
Andhra Pradesh,
Eedupugallu, Krishna District.
CCTs Ref. in CCW/GST/74/2015, Dt. 10.08.2018
In exercise of the powers conferred by section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereafter in this noti
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Extend the furnish details of outward supply of goods or services or both in FORM GSTR-1.
FIN/REV-3/GST/1/08 (Pt-1)/233 Dated:- 10-8-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/233
Dated: 10th August, 2018
NOTIFICATION
In exercise of the powers conferred by section 148 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class o
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Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019.
ERTS(T) 65/2017/Pt/304-34/2018-State Tax Dated:- 10-8-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification No. 34/2018-State Tax
Dated Shillong, the 10th August, 2018
No. ERTS(T) 65/2017/Pt/304 – In exercise of the powers conferred by section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Meghalaya Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules),
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