Goods and Services Tax

The Haryana Goods and Services Tax (Tenth Amendment) Rules, 2018.
78/GST-2 Dated:- 11-9-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 11th September, 2018
No. 78/GST-2.- In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Haryana Goods and Services Tax (Tenth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Haryana Goods and Services Tax Rules, 2017, (hereinafter called the said rules), in rule 22, in sub-rule (4),-
(i) for the sign “.” existing at the end, the sign “:” shall be substituted; and
(ii) the following proviso shall be inserted, name

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in rule 55, in sub-rule (5), after the words “completely knocked down condition”, the words “or in batches or lots” shall be inserted.
5. In the said rules, in rule 89, in sub-rule (4), for clause (E), the following clause shall be substituted, namely:-
'(E) “Adjusted Total Turnover” means the sum total of the value of-
(a) the turnover in the State, as defined under clause (112) of section 2, excluding the turnover of services; and
(b) the turnover of zero-rated supply of services determined in terms of clause (D) above and nonzero rated supply of services, excluding-
(i) the value of exempt supplies other than zero-rated supplies; and
(ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period.'.
6. In the said rules, in rule 96, for sub-rule (10), the following sub-rule shall be substituted and shall be deemed to have been substituted with effect from the 23rd October, 2017, namely:-

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

-section (i),vide number G.S.R 1299 (E), dated the 13th October, 2017.”.
7. In the said rules, in rule 138A, in sub-rule (1),-
(i) in the proviso for the sign “.” existing at the end, the sign “:” shall be substituted; and
(ii) the following proviso shall be inserted, namely:-
“Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01.”.
8. In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely:-
“FORM GST REG-20
[see rule 22(4)]
Reference No. –
Date –
To
Name
Address
GSTIN/UIN
Show Cause Notice No.
Date-
Order for dropping the proceedings for cancellation of registration
This has reference to your reply filed vide ARN – dated in response to the show cause notice referred to above. Upon consideration of your reply and/or submissions made dur

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(includes inputs/capital goods directly sent to place of business /premises of job worker)
GSTIN/State in case of unregistered jobworker
Challan No.
Challan date
Description of goods
UQC
Quantity
Taxable value
Type of goods (Inputs/capital goods)
Rate of tax (%)
Central tax
State/UT tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
5. Details of inputs/capital goods received back from job worker or sent out from business place of job work
(A) Details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes:
GSTIN/State of job worker if unregistered
Challan No. issued by job worker under which goods have been received back
Date of challan issued by job worker under which goods have been received back
Description of goods
UQC
Quantity
Original challan No. under which goods have been sent for job work
Original challan date under which goods have been sent for job work
Nature of job work do

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

al
Invoice date in case supplied from premises of job worker issued by the Principal
Description of goods
UQC
Quantity
Original challan no. under which goods have been sent for job work
Original challan date under which goods have been sent for job work
Nature of job work done by job worker
Losses & wastes
UQC
Quantity
1
2
3
4
5
6
7*
8*
9
10
11
Instructions:
1. Multiple entry of items for single challan may be filled.
2. Columns (2) and (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) and (3) in Table (A) and Table (B) are optional.
3. Columns (7) and (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible.
6. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tax
E
Deemed Exports
F
Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)
G
Inward supplies on which tax is to be paid on reverse charge basis
H
Sub-total (A to G above)
I
Credit Notes issued in respect of transactions specified in (B) to (E) above (-)
J
Debit Notes issued in respect of transactions specified in (B) to (E) above (+)
K
Supplies / tax declared through Amendments (+)
L
Supplies / tax reduced through Amendments (-)
M
Sub-total (I to L above)
N
Supplies and advances on which tax is to be paid (H + M) above
5
Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year
A
Zero rated supply (Export) without payment of tax
B
Supply to SEZs without payment of tax
C
Supplies on which tax is to be paid by the recipient on reverse charge basis
D
Exempted
E
Nil Rated
F
Non-GST supply
G
Sub-total (A to F above)
H
Credit Notes issued in respect

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

erse charge (other than B above)on which tax is paid & ITC availed
Inputs
Capital Goods
Input Services
D
Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed
Inputs
Capital Goods
Input Services
E
Import of goods (including supplies from SEZs)
Inputs
Capital Goods
F
Import of services (excluding inward supplies from SEZs)
G
Input Tax credit received from ISD
H
Amount of ITC reclaimed (other than B above) under the provisions of the Act
I
Sub-total (B to H above)
J
Difference (I – A above)
K
Transition Credit through TRAN-I (including revisions if any)
L
Transition Credit through TRAN-II
M
Any other ITC availed but not specified above
N
Sub-total (K to M above)
O
Total ITC availed (I+ N above)
7
Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year
A
As per Rule 37
B
As per Rule 39
C
As per Rule 42
D
As per Rule 43
E
As per

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

IV
Details of tax paid as declared in returns filed during the financial year
9
Description
Tax Payable
Paid through cash
Paid through ITC
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
7
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Other
Pt. V
Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
Description
Taxable Value
Central Tax
State Tax / UT
Tax
Integrated Tax
Cess
1
2
3
4
5
6
10
Supplies / tax declared through Amendments (+) (net of debit notes)
11
Supplies / tax reduced through Amendments (-) (net of credit notes)
12
Reversal of ITC availed during previous financial year
13
ITC availed for the previous financial year
14
Differential tax paid on account of declaration in 10 & 11 above
Description
Payable
Paid
1
2
3
Integrated Tax
Central Tax
State

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

supplies
HSN Code
UQC
Total Quantity
Taxable Value
Rate of Tax
Central Tax
State Tax/UT
Tax
Integrated Tax
Cess
1
2
3
4
5
6
7
8
9
19
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
Verification:
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Signature
Name of Authorised Signatory
Designation / Status
Place
Date
Instructions: –
1. Terms used:
a.
GSTIN:
Goods and Services Tax Identification Number
b.
UQC:
Unit Quantity Code
c.
HSN:
Harmonized System of Nomenclature Code
2. The details for the period between July 2017 to March 2018 are to be provided in this return.
3. Part II consists of the details of all outward supplies and advances received dur

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details.
4C
Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details.
4D
Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
4E
Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details.
4F
Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details.
4G
Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

und vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details.
5A
Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details.
5B
Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
5C
Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details.
5D,5E and 5F
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details.
5H
Aggregate value of credit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows:
Table No.
Instructions
6A
Total input tax credit availed in Table 4A of FORM GSTR-3B for the taxpayer would be auto-populated here.
6B
Aggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A) (5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below.
6C
Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on rever

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

be declared here. Table 4(A) (2) of FORM GSTR-3B may be used for filling up these details.
6G
Aggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A) (4) of FORM GSTR-3B may be used for filling up these details.
6H
Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here.
6J
The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero.
6K
Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here.
6L
Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here.
6M
Details of ITC availed but not covered in any of heads specified unde

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

he aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-I.
8B
The input tax credit as declared in Table 6B and 6H shall be auto-populated here.
8C
Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A) (5) of FORM GSTR-3B may be used for filling up these details.
8E & 8F
Aggregate value of the input tax credit which was available in FORM GSTR-2A (table 3 & 5 only) but not availed in any of the FORM GSTR-3B returns shall be declared here. The credit shall be classified as credit which was available and not availed or the credit was not availed as the same was ineligible. The sum total of both the rows should be equal to difference in 8D.
8G
Aggregate value of IG

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

eturns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.
12
Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year, whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.
13
Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4 (A) of FORM GSTR-3B may be us

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

med demand as declared in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here.
16A
Aggregate value of supplies received from composition taxpayers shall be declared here. Table 5 of FORM GSTR-3B may be used for filling up these details.
16B
Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the HGST Act shall be declared here.
16C
Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here.
17 and 18
Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed during the financial year
A
Taxable
B
Exempted, Nil-rated
C
Total
7
Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) declared in returns filed during the financial year
Description
Taxable Value
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
A
Inward supplies liable to reverse charge received from registered persons
B
Inward supplies liable to reverse charge received from unregistered persons
C
Import of services
D
Net Tax Payable on (A), (B) and (C) above
8
Details of other inward supplies as declared in returns filed during the financial year
A
Inward supplies from registered persons (other than 7A above)
B
Import of Goods
Pt. III
Details of tax paid as declared in returns filed during the financial year
9
Description
Total tax payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Pt. IV
Particulars of the transactions for the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Total Refund sanctioned
C
Total Refund Rejected
D
Total Refund Pending
E
Total demand of taxes
F
Total taxes paid in respect of E above
G
Total demands pending out of E above
16
Details of credit reversed or availed
Description
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
A
Credit reversed on opting in the composition scheme (-)
B
Credit availed on opting out of the composition scheme (+)
17
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
Verification:
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Signature
Name of Authorised Signatory
Designation / Status
Place
Date
Instructions: –
1. The details for the period between July 2017 to M

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

xempted, Nil Rated and Non-GST supplies shall be declared here.
7A
Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7B
Aggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7C
Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details.
8A
Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details.
8B
Aggregate value of all goods i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of other information. The instruction to fill Part V are as follows:
Table No.
Instructions
15A, 15B, 15C and 15D
Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims.
15E, 15F and 15G
Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goa Goods and Services Tax (Ninth Amendment) Rules, 2018
38/1/2017-Fin(R&C)(70) Dated:- 11-9-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
Notification
38/1/2017-Fin(R&C)(70)
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Goa Goods and Services Tax (Ninth Amendment) Rules, 2018.
(2) They shall come into force with effect from the 10th day of September, 2018.
2. In the Goa Goods and Services Tax Rules, 2017,
(i) in rule 117,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to 1.5 crores
38/1/2017-Fin(R&C)(69) Dated:- 11-9-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
Notification
38/1/2017-Fin(R&C)(69)
In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of –
(i) Notification No.38/1/2017-Fin(R&C)(31) dated 23rd November, 2017, published in the Official Gazette, Series I No. 34, Extraordinary dated the 23rd November, 2017;
(ii) Notification No.38/1/2017-Fin(R&C)(56) dated 11th Apri

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Goa Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Sl. No.
Quarter for which details in FORM GSTR-1 are furnished
Time period for furnishing details in FORM GSTR-1
(1)
(2)
(3)
1
July – September, 2017
31st October, 2018
2
October – December, 2017
31st October, 2018
3
January – March, 2018
31st October, 2018
4
April – June, 2018
31st October, 2018
5
July – September, 2018
31st October, 2018
6
October – December, 2018
31st January, 2019

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Waives the late fee payable on FORM GSTR-3B, FORM GSTR-4, FORM GSTR-6
38/1/2017-Fin(R&C)(68) Dated:- 11-9-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
Notification 38/1/2017-Fin(R&C)(68)
In exercise of the powers conferred by section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby waives the late fee paid under section 47

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goa Goods and Services Tax (Eighth Amendment) Rules, 2018
38/1/2017-Fin(R&C)(67) Dated:- 11-9-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
___
Notification
38/1/2017-Fin(R&C)(67)
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Goa Goods and Services Tax (Eighth Amendment) Rules, 2018.
(2) They shall come into force with effect from the 04th day of September, 2018.
2. In the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 22, in sub-rule (4), the following proviso shall be inserted, namely:-
“Provided that where the person instead of replying to the notice served under sub-rule (1) for contravention of the provisions contained

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

bstituted, namely:-
'(E) “Adjusted Total Turnover” means the sum total of the value of-
(a) the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services; and
(b) the turnover of zero-rated supply of services determined in terms of clause (D) above and non-zero-rated supply of services,
excluding-
(i) the value of exempt supplies other than zero-rated supplies; and
(ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period.'.
6. In the said rules, with effect from the 23rd October, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:-
“(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have –
(a) received supplies on which the benefit of the Government notification 38/1/2017-Fin(R&C)(26)/3640, dated the 2nd November, 2017, published in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

sub-rule (1), after the proviso the following proviso shall be inserted, namely:-
“Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01.”.
8. In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely:-
“FORM GST REG-20
[See rule 22(4)]
Reference No. –
Date –
To
Name
Address
GSTIN/UIN
Show Cause Notice No.
Date-
Order for dropping the proceedings for cancellation of registration
This has reference to your reply filed vide ARN – dated in response to the show cause notice referred to above. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated for the following reasons:
< < text >>
or
The above referred show cause notice was issued for contravention

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Quantity
Taxable value
Type of goods (Inputs/capital goods)
Rate of tax (%)
Central tax
State/UT tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
5. Details of inputs/capital goods received back from job worker or sent out from business place of job work
(A) Details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes:
GSTIN /State of job worker if unregistered
Challan No. issued by job worker under which goods have been receive d back
Date of challan issued by job worker under which goods have been receive d back
Description of goods
UQC
Quantity
Original challan No. under which goods have been sent for job work
Original challan date under which goods have been sent for job work
Nature of job work done by job worker
Losses & wastes
UQC
Quantity
1
2*
3*
4
5
6
7*
8*
9
10
11
(B) Details of inputs / capital goods received back from job worker other than the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nder which goods have been sent for job work
Original challan date under which goods have been sent for job work
Nature of job work done by job worker
Losses & wastes
UQC
Quantity
1
2
3
4
5
6
7*
8*
9
10
11
Instructions:
1. Multiple entry of items for single challan may be filled.
2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table (B) are optional.
3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible.
6. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature
Place
Name of Authorised Signatory ………
Date
Designation /St

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

pplies on which tax is to be paid on reverse charge basis
H
Sub-total (A to G above)
I
Credit Notes issued in respect of transactions specified in (B) to (E) above (-)
J
Debit Notes issued in respect of transactions specified in (B) to (E) above (+)
K
Supplies / tax declared through Amendments (+)
L
Supplies / tax reduced through Amendments (-)
M
Sub-total (I to L above)
N
Supplies and advances on which tax is to be paid (H + M) above
5
Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year
A
Zero rated supply (Export) without payment of tax
B
Supply to SEZs without payment of tax
C
Supplies on which tax is to be paid by the recipient on reverse charge basis
D
Exempted
E
Nil Rated
F
Non-GST supply
G
Sub-total (A to F above)
H
Credit Notes issued in respect of transactions specified in A to F above (-)
I
Debit Notes issued in respect of transactions specified in A to F above (+)
J
Supplies d

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed
Inputs
Capital Goods
Input Services
E
Import of goods (including supplies from SEZs)
Inputs
Capital Goods
F
Import of services (excluding inward supplies from SEZs)
G
Input Tax credit received from ISD
H
Amount of ITC reclaimed (other than B above) under the provisions of the Act
I
Sub-total (B to H above)
J
Difference (I – A above)
K
Transition Credit through TRAN-I (including revisions if any)
L
Transition Credit through TRAN-II
M
Any other ITC availed but not specified above
N
Sub-total (K to M above)
O
Total ITC availed (I + N above)
7
Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year
A
As per Rule 37
B
As per Rule 39
C
As per Rule 42
D
As per Rule 43
E
As per section 17(5)
F
Reversal of TRAN-I credit
G
Reversal of TRAN-II credit
H
Other reversals (pl. specify)
I
Total ITC Reve

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ayable
Paid through cash
Paid through ITC
Central Tax
State Tax / UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
7
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Other
Pt. V
Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
Description
Taxable Value
Central Tax
State Tax / UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
10
Supplies / tax declared through Amendments (+) (net of debit notes)
11
Supplies / tax reduced through Amendments (-) (net of credit notes)
12
Reversal of ITC availed during previous financial year
13
ITC availed for the previous financial year
14
Differential tax paid on account of declaration in 10 & 11 above
Description
Payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Pt. VI
Other Information
15
Particulars of Demands and Refunds
Details

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Tax
Integrated Tax
Cess
1
2
3
4
5
6
7
8
9
19
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
Verification:
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Signature
Place
Name of Authorised Signatory
Date
Designation / Status
Instructions: –
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UQC: Unit Quantity Code
c. HSN: Harmonized System of Nomenclature Code
2. The details for the period between July 2017 to March 2018 are to be provided in this return.
3. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. The details filled in Part II is

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

RM GSTR-1 may be used for filling up these details.
4C
Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details.
4D
Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
4E
Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details.
4F
Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details.
4G
Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse ch

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ling up these details.
5A
Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details.
5B
Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
5C
Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details.
5D,5E and 5F
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value of “no supply” shall also be declared here.
5H
Aggregate value of credit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used f

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows:
Table No.
Instructions
6A
Total input tax credit availed in Table 4A of FORM GSTR-3B for the taxpayer would be auto-populated here.
6B
Aggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.
This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below.
6C
Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared he

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M GSTR-3B may be used for filling up these details.
6G
Aggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details.
6H
Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here.
6J
The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero.
6K
Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here.
6L
Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here.
6M
Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

credit that has been declared by the corresponding suppliers in their FORM GSTR-I.
8B
The input tax credit as declared in Table 6B and 6H shall be auto-populated here.
8C
Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.
8E & 8F
Aggregate value of the input tax credit which was available in FORM GSTR2A (table 3 & 5 only) but not availed in any of the FORM GSTR-3B returns shall be declared here. The credit shall be classified as credit which was available and not availed or the credit was not availed as the same was ineligible. The sum total of both the rows should be equal to difference in 8D.
8G
Aggregate value of IGST paid at the time of imports

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

l year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.
12
Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year , whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.
13
Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

5E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here.
16A
Aggregate value of supplies received from composition taxpayers shall be declared here. Table 5 of FORM GSTR-3B may be used for filling up these details.
16B
Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act shall be declared here.
16C
Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here.
17 & 18
Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 C

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nancial year
A
Taxable
B
Exempted, Nil-rated
C
Total
7
Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) declared in returns filed during the financial year
Description
Taxable Value
Central Tax
State Tax / UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
A
Inward supplies liable to reverse charge received from registered persons
B
Inward supplies liable to reverse charge received from unregistered persons
C
Import of services
D
Net Tax Payable on (A), (B) and (C) above
8
Details of other inward supplies as declared in returns filed during the financial year
A
Inward supplies from registered persons (other than 7A above)
B
Import of Goods
Pt. III
Details of tax paid as declared in returns filed during the financial year
9
Description
Total tax payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Pt. IV
Particulars of the transactions for the pre

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d claimed
B
Total Refund sanctioned
C
Total Refund Rejected
D
Total Refund Pending
E
Total demand of taxes
F
Total taxes paid in respect of E above
G
Total demands pending out of E above
16
Details of credit reversed or availed
Description
Central Tax
State Tax / UT Tax
Integrated Tax
Cess
1
2
3
4
5
A
Credit reversed on opting in the composition scheme (-)
B
Credit availed on opting out of the composition scheme (+)
17
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
Verification:
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Signature
Place
Name of Authorised Signatory
Date
Designation / Status
Instructions: –
1. The details for the pe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s.
6B
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here.
7A
Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7B
Aggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7C
Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details.
8A
Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details.
8B

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

.
5. Part V consists of details of other information. The instruction to fill Part V are as follows:
Table No.
Instructions
15A, 15B, 15C and 15D
Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims.
15E, 15F and 15G
Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

In Re: Maharashtra State Power Generation Company Limited
GST
2018 (9) TMI 1185 – APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA – 2018 (17) G. S. T. L. 451 (App. A. A. R. – GST)
APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA – AAAR
Dated:- 11-9-2018
MAH/AAAR/SS-RJ/09/2018-19
GST
SMT. SUNGITA SHARMA, MEMBER, SHRI RAJIV JALOTA, MEMBER,
PROCEEDINGS
(under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act.
The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter ref

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ct provides for payment of Liquidated Damages. The relevant clause requiring the payment of Liquidated Damages in case of delay is reproduced below:
7.0 LIQUIDATED DAMAGES FOR DELAY IN ERECTION, TESTING AND COMMISSIONING
7.1 The Contractor shall strictly adhere to the Project completion schedule to achieve the trial operations of the units 1 & 2 by 41 and 44 months respectively. In case the Contractor fails to achieve successful completion of Trial Operation within specified time period as per the project completion schedule due to delay on his part, then the owner shall levy liquidated damages.
7.2 Time Schedules indicated for various activities are for the purpose of monitoring to ensure work completion as per Project Completion Schedule. Only the successful completion of Trial Operation of the unit shall be considered for the purpose of levy of Liquidated Damages.
7.3 The payment by Contractor or deduction by Owner of any sums under the provision of this clause shall not relieve

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

pletion Schedule due to reasons attributable to him then the owner shall levy Liquidated damages on the Contractor @ 1/2% of the contract price for erection, testing and commissioning (excluding insurance charges, taxes and duties) along with applicable price variation per week of delay or part thereof subject to the maximum 10% of the contract price for erection, testing and commissioning (excluding insurance charges, taxes and duties) along with applicable price variation.
7.7 For the purpose of deciding the amount of Liquidated Damages on the erection price, contract price along with the applicable price variation (excluding taxes, duties and insurances charges.) as per contact price adjustment shall be considered.
7.8 Further Liquidated Damages for each unit shall be levied separately and for this purpose, price of one unit shall be half of the price of both the units.
Similar clauses are there in supply of balance of plant package, erection testing and commissioning of balance

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

iquidated damages was explained, which is reproduced as follows:
As directed, a specimen running bill raised by M/S Bharat Heavy Electricals Limited, bearing no. MS/PW/9515/13/1027(89) is attached in the submission. In this case, 15% of the invoice amounting to Rs. 56,29,471/- has been deducted as retention. This amount is deducted on invoice value of Rs. 3,75,29,810/-
For the sake of clarification as to retention @ 15% towards LD, when the maximum limit of LD is prescribed at 10%, it is to submit that in case of bills which were received and passed for payment before the scheduled completion date, no deduction is made on account of retention towards LD. After the expiry of scheduled work completion period, if the work is still not completed, the Appellant starts making deduction towards LD as retention amount Since, the probable LD @ 10% will be imposed upon the entire contract value, the retention from each bill received after scheduled completion period is to be made at accelerat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GROUNDS OF THE APPEAL
1. Damages are paid for compensating the loss and not for any supply:
The Hon. Tribunal in the case of United Telecom Ltd. reported in 2006(204)-ELT-626 (Tri. Bangalore) = 2006 (9) TMI 321 – CESTAT, BANGALORE has referred to the extract from the book “McGregor's Damages”. The relevant extract is reproduced below:
“442. Where the parties to a contract, as part of the agreement between them, fix the amount which is to be paid by way of damages in the event of breach, a sum stipulated in this way is classed as liquidated damages where it is in the nature of a genuine pre-estimate of the damage which would probably arise from breach of the contract. This is the modern phrase used to define liquidated damages, first appearing in Lord Robertson's speech in Clydebank Engineering Co. v. Don Jose Ramos Yzquierdo Y Castaneda and later incorporated by Lord Dunedine in his list of “rules” in Duniop Pneumatice Tyre Co. v. New Garage and Motor Co. since when, as part o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ulated sum if claimed.
444. The same sum cannot, in the same agreement, be treated as a penalty for some purposes and as liquidated damages for others. For if the same sum is extravagant and unconscionable in relation to one breach to which it applies it cannot be a genuine pre-estimate, and the sum becomes branded as having a penal nature which it cannot lose in relation to other more serious breaches to which it also applies. It adds nothing to say that it would not have been a penalty as to the other breach or breaches, or that it is the other breach or breaches that have in the event occurred. Nor will the court make any serverance for the parties, once they have tampered with penal stipulations.”
It is evident from this that both the parties estimate the damages which will be caused for breach of contract and specify the same in the contract. Thus, this amount is not paid for any supply of service but paid for the compensation of the loss. This can be explained by an example. Sa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

. Hence, the amount received is not for any services.
3. Entries in the clause (5) of Schedule-II shall be interpreted on the principle of eiusdem generis.
3.1 The Hon. Supreme Court in the case of Siddeshwari Cotton Mills (P) Ltd., Vs Union of India, 1989 (39) ELT 498 (SC) = 1989 (1) TMI 126 – SUPREME COURT OF INDIA has observed in para 7 as follows:
“7. The expression ejusdem-generis – 'of the same kind or nature' – signifies a principle of construction whereby words in a statute which are otherwise wide but are associated in the text with more limited words are, by implication, given a restricted operation and are limited to matters of the same class or genus as preceding them. If a list or string or family of genus-describing terms are followed by wider or residuary or sweeping-up words, then the verbal context and the linguistic implications of the preceding words limit the scope of such words.
In 'Statutory Interpretation' Rupert Cross says :
“……The draf

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

words unnecessary; if, however, the specific words do not exhaust the class, then adoption of the rule may be favoured because its rejection would make the specific words unnecessary.”
[See : Construction of Statutes by E.A. Driedger p. 95 quoted by Francis Bennion in his Statutory Construction page 829 and 830].
Francis Bennion in his Statutory Construction observed :
“For the ejus-dem-generis principle to apply there must be a sufficient indication of a category that can properly be described as a class or genus, even though not specified as such in the enactment. Furthermore the genus must be narrower than the words it is said to regulate. The nature of the genus is gathered by implication from the express words which suggest it……” [p. 830]
“It is necessary to be able to formulate the genus; for if it cannot be formulated it does not exist. 'Unless you can find a category”, said Farwell LJ, 'there is no room for the application of the ejus-dem-generis doctrine'

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ollowing specific and particular words should be construed as limited to things which are of the same nature as those specified. But the rule is one which has to be “applied with caution and not pushed too far”……” [p. 73]
The Supreme Court in case of M/s. Rohit Pulp and Papers Ltd. 1990 (47) ELT 491 (SC) = 1990 (4) TMI 54 – SUPREME COURT OF INDIA in para 10 observed as follows: –
10. The principle of statutory interpretation by which a generic word receives a limited interpretation by reason of its context is well established. In the context with which we are concerned, we can legitimately draw upon the “noscitur a sociis” principle. This expression simply means that “the meaning of a word is to be judged by the company it keeps.” Gajendragadkar, J. explained the scope of the rule in State v. Hospital Mazdoor Sabha (1960-2 S.C.R. 866) = 1960 (1) TMI 32 – SUPREME COURT in the following words :
“This rule, according to Maxwell, means that, when two or more words which are suscept

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

their normal import may be much wider. We are not impressed by this argument. It must be borne in mind that noscitur a sociis is merely a rule of construction and it cannot prevail in cases where it is clear that the wider words have been deliberately used in order to make the scope of the defined words correspondingly wider. It is only where the intention of the Legislature in associating wider words with words of narrower significance is doubtful, or otherwise not clear that the present rule of construction can be usefully applied. It can also be applied where the meaning of the words of wider import is doubtful; but, where the object of the Legislature in using wider words is clear and free of ambiguity, the rule of construction in question cannot be pressed into service.”
This principle has been applied in a number of contexts in judicial decisions where the Court is clear in its mind that the larger meaning of the word in question could not have been intended in the context in wh

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tute.
4. The clause (5) of Schedule-Il needs to be interpreted on the basis that GST is destination-based consumption tax
4.1 The Goods and service Tax is contract-based levy and the nature of services rendered shall be determined on the basis of contract entered into between the provider of service and recipient of service. This principle shall be applied in interpreting the entry (e) of clause (5) of Schedule-Il which reads as follows:
(e) agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act;
This clause can be divided into following 3 sub clauses:
(a) Agreeing to the obligation to refrain from an act,
(b) Agreeing to the obligation to tolerate an act or a situation,
(c) Agreeing to the obligation to do an act.
4.2 It is submitted that the words 'agreeing to the obligation' appearing in clause (e) applies to all the 3 activities. As per the contract, the provider of service here agrees to refrain or tolerate or to d

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

an act of others. It is common knowledge that whenever repairs or major interior work is undertaken in the society, the society frames certain regulations to avoid inconvenience to the members of the society. Example, work is permitted between the given hours or material like cement, steel etc. are allowed to be carried in the lift during a particular time etc. The society also charges the person carrying out the repair for the inconvenience caused to other members. This, in commercial term, is known as “hardship amount”. In such situation, the members agree to tolerate the act carried out by other person. This benefit the society in the form of certain consideration. Such situation can be taxed under this category.
(c) To do an Act – Provider of service may sometimes agree for doing a particular act for which he receives payment. In the commercial world, very often, suppliers enter into agreement with purchaser for selling his product only. Very often, we see in theatre cold drink w

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rance of business;
(b) import of services for a consideration whether or not in the course or furtherance of business;
(c) the activities specified in Schedule l, made or agreed to be made without a consideration; and
(d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II.
(2) Notwithstanding anything contained in sub-section (1), –
(a) activities or transactions specified in Schedule III; or
(b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall be treated neither as a supply of goods nor a supply of services.
(3) Subject to the provisions of sub-sections (1) and (2), the Government may, on the recommendations of the Council, specify, by notification, the transactions that are to be treated as-
(a) a supply of goods and not as a supply o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

uilder/developer carries out construction
3
(c)
Temporary transfer or permitting use
Provider permit the recipient enjoyment of property
4
(d)
Development, design etc. of information technology software
Provider carries out any of the activity like development, design etc. for rendering taxable service
5
(e)
Agreeing to the obligation
Provider shall specifically agree to obligation to carry out acts mentioned therein.
6
(f)
Transfer of goods by different means
Provider transfer right to use any goods for any purpose (whether or not specified for a specified period) for cash, deferred payment or other valuable consideration.
5.2 It is evident from the above submission that applicability of various services mentioned in the clause (5) of Schedule-Il pre-supposes performance of certain activity by the provider of service. The nature of activities to be performed by the provider is also specified in the above table. It is therefore submitted that based on the principle of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

endent levy from the performance of contract. It has been further alleged that the supply of service occurs first and then delayed performance of contract is ascertained. This has been alleged on the ground that no clause in the contract relating to contract price or deduction mentions the deduction regarding of liquidated damages.
The liquidated damage is part of the contract for supply of equipment and service. It is not a separate contract of toleration of an act for which payment is made. The Appellant had attached one of the contracts with M/S BHEL as specimen. It is submitted that it is one single contract for supply of goods and services and not two contracts for supply of goods, services and toleration of an act.
The Divisible contract has been defined in Black's Law Dictionary, Sixth Edition, Page no. 479, as follows:
6.2 Divisible contract
“One which is in its nature and purposes susceptible of division and apportionment, having two or more parts in respect to matters

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

y from liability for damages for breach of the entire contract.
6.4 Hence, the execution of the contract and deduction cannot be enforced separately. The delay in supply will always precede deduction of liquidated damages. Thus, deduction of liquidated damages cannot be independently enforced. Hence it is submitted that the contract is for single supply and not for the two supplies. In any contract if the activities are depended on each other and it cannot be performed individually, then there will not to be two separate supplies. In a contract two supplies can be considered only when two supplies are independent and not depending on each other. In this case, the deduction of the amount is determined on delay in making supply of goods or services by the contractor. Unless, there is delay the clause of liquidated damage will not apply. Therefore, it is submitted that contract is single supply and not for two separate supply.
6.5 It is submitted that there are no two separate promises

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ontract clause relating to contract price and deduction do not make a mention to LD and thus LD cannot be considered as varying the contract price is incorrect. Further, the authority have themselves mentioned in para 6 of the order that if there was specific clause under the relevant clauses for deduction of LD, the same would not affect the levy of GST on the same. It is evident that there is a serious contradiction in the views of the authority.
6.7 It is submitted that the important point to be considered in the present case is that whether the claiming of LD is a supply of service or re-determination of the value of original supply. It does not matter under which clause of the agreement the provision of LD is mentioned. Further, the LD is not a separate supply will be evident from the submissions below. Therefore, the contention of the authority is not sustainable.
7. This fact is also evident from the provision of Section 15(2) of the GST Act,2017.
7.1 The Section 15 provides

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

received for toleration of an act or delay in making payment.
In view of the above, it is submitted that the liquidated damages cannot be considered as separate supply, or the amount received for tolerating an act.
8. Liquidated Damages reduces the value of main supply and the payment of liquidation damages as part of the same supply is mere re-determination of the consideration of the same supply if the has been specified in the original contract.
9. The relevant provision for determination of Transaction value under the GST law is similar to that in the Excise regime. It has been consistently held under the excise regime that liquidated damages has the effect of re-determining the transaction value. Clause (d) of Section 4(3) Central Excise Act, 1944 defines the expression “transaction value” as follows;
“means the price actually paid or payable for the goods, when sold, and includes in addition to the amount charged as price, any amount that the buyer is liable to pay to, or on

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s Ltd. Versus Commissioner of Central Excise Bangalore 2016 (6) TMI 873 – CESTAT BANGALORE.
d) UNITED TELECOM LTD 2006 (204) E.L.T. 626 (Tri. – Bang.) = 2006 (9) TMI 321 – CESTAT, BANGALORE
Under GST law, section 15(1) of the GST Act reads as follows:
15. (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply.
Section 15 of the CGST, Act 2017, which is similarly worded i.e. under both the Acts, tax is levied on the transaction value which is the price actually paid or payable. Therefore, the ratio of the above cited judgements can also be applied to the section 15(1) of the GST Act, 2017 and it can be concluded that resultant price after Liquidated Damages would be the transaction value under section 15(1) of the GST Act,2017.
11. In the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

below:
7. The assessee was engaged in manufacture of electrical transformers. During the relevant period, respondent supplied transformers to various Distribution Companies (discoms) of the Andhra Pradesh State Electricity Board (APSEB). Clause (2) of the purchase order provides for variation in the price, by way of revision (upward or downward) ab initio, to accommodate variations in prices of raw materials in terms delineated in the said clause. Clause (12) of the purchase order stipulates that for supplies made beyond the agreed delivery schedule, penalty shall be levied for an amount equivalent to of the value of the material not delivered within the prescribed time limit for every week of delay or part thereof, subject to a maximum of 5% of the total contract value. This clause also contains a provision which enables the purchaser (APSEB) to purchase the balance quantity (undelivered within the delivery schedule) from the open market and recover the expenditure incurred thereof

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

o tax.
17. Further, the CBEC, vide their circular dated 31.03.2011, clarified the service tax rule, 1994, explaining that in case of renegotiation of the amount of consideration in terms of the contract, then the service tax will be payable on such revised amount, subject to the fact that the excess amount is either refunded or a suitable credit note is issued to the service receiver. The relevant extract reads as follows:
11. Changes have also been made in the Service Tax Rules, 1994 vide Notification No. 26/2011-S.T., dated 31-3-2011 and have a close relationship with the Point of Taxation Rules as follows:
(i) The obligation to issue invoice shall be within 14 days of completion of service and not provision of service.
(ii) If the amount of invoice is renegotiated due to deficient provision or in any other way changed in terms of conditions of the contract (e.g. contingent on the happening or non-happening of a future event), the tax will be payable on the revised amount provi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ellant had submitted the below arguments before the authority also. However, the authority has not discussed the said submission of the appellant in the order. Therefore, the same is being reproduced.
The Australian Goods & Service Tax Act, 1999 defines 'supply' u/s, 9-10(1) as follows:
A supply is any form of supply whatsoever.
The Sub-Section 9-10(2) further provides as follows:
Without limiting sub-section (1), supply includes any of these:
(a) a supply of goods;
(b) a supply of services;
(c) a provision of advice or information;
(d) a grant, assignment or surrender of real property;
(e) a creation, grant, transfer, assignment or surrender of any right; (f) a financial supply;
(g) an entry into, or release from, an obligation:
(i) to do anything;
(ii) to refrain from an act;
(iii) to tolerate an act or situation;
(h) any combination of any 2 or more of the matters referred to in paragraphs (a) to (g).
21. Rulings are issued by Australian Tax Authorit

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of consideration). It will not be considered as separate supply, but will be considered as adjustment event in relation to that earlier supply.
* The book Australian Master GST Guide written by Philip McCouat (2014) 15th Edition contains Australian GST Act and application of the same. The paragraph 4-085 deals with damage awards and out of court settlements. The said paragraph clearly provides that there is no supply when any charge is collected for termination of breach of contract. The extract of book is reproduced below:
“However, the Tax Office accepts that there is no supply where the order or settlement is wholly concerned with finalizing a claim for damages or compensation for previous property damage, negligence causing loss of profits, breach of copyright, wrongful use of trade name, personal injury, termination or breach of contract. In  such cases there is therefore no GST liability.
22. Thus, Australian GST has treated the payment of liquidation damages as part of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

he background of this provision also.
25. Liquidated damages cannot be said to be the payment for tolerating an act or a situation.
26. The entry in 5(e) of schedule Il of GST Act under which the authority has classified the service reads as follows:
(e) agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or do an act;
27. It is submitted that there should be a separate contract to tolerate an act and receive payment for the same. The word “obligation” used in clause clearly means that the person should undertake to tolerate an act. There should be a contract for the said purpose and the consideration should be received for such an act of toleration. For e.g. an event management company pays certain amount to the residents of a locality to tolerate the loud music for the full night for an event. In this case, the residents tolerate the act of the event management company.
28. In the present case, the amount deducted is only for compensate for l

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

a deterrent for non-serious bidders entering the fray. Other examples may be rent for delay in lifting goods; agreeing to shoulder testing charges for samples to meet standards; cost of removing rejected goods, etc.
32. Payment of damages, deducting the liquidated damages or the forfeiture of deposit does not restitute the person to whom loss or damage is caused. Liquidated damages are in nature of a measure of damages to which parties agree, rather than a remedy. By charging damages or forfeiture, one party does not accept or permit the deviation of the other party. It is an expression of displeasure. Liquidated damages cannot be said to be the desired income. It is for compensation of loss suffered by recipient.
33. Intention of contracting parties are essential to determine nature of transaction. Further, Various courts in India have time and again held that for determining the Tax implications with regard to a transaction, reliance needs to be placed on the intention of the contr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rk or service, it is possible that articles may have to be used by the person executing the work and property in such articles or materials may pass to the other party. That would not necessarily convert the contract into one of sale of those materials. In every case the court would have to find out what was the primary object of the transaction and the intention of the parties while entering into it. '
36. Similarly, In case of Liquidated Damages settled in case of Lumpsum Turn-key ('LSTK') contracts, one really needs to appreciate whether settlement so made under LSTK contracts (say for constructing and delivering a Power plant) represents the primary intention of the contracting parties or such settlement though attributed to the execution of the contract is merely incidental and does not represent the primary intent and objective of the parties which obviously logically and legally continues to construct and deliver a power plant.
37. At best these settlements could b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

en broken, the party who suffers by such breach is entitled to receive, from the party who has broken the contract, compensation for any loss or damage caused to him thereby, which naturally arose in the usual course of things from such breach, or which the parties knew, when they made the contract, to be likely to result from the breach of it.
* 74. Compensation for breach of contract where penalty stipulated for. -When a contract has been broken, if a sum is named in the contract as the amount to be paid in case of such breach, or if the contract contains any other stipulation by way of penalty, the party complaining of the breach is entitled, whether or not actual damage or loss is proved to have been caused thereby, to receive from the party who has broken the contract reasonable compensation not exceeding the amount so named or, as the case may be, the penalty stipulated for.
Explanation -A stipulation for increased interest from the date of default may be a stipulation by way

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

submitted that the damages are not received by the person for the toleration of an act, but it is made for compensate the loss suffered by the appellant. Therefore, it is submitted that recovery of liquidated damage is not for any supply of service for toleration of an act.
41. Reliance is placed on rulings in the Australian Law wherein it has been held that payments on account of damage do not constitute a supply.
a) The contract may prescribe damages for deficiency in the performance of contract known as 'liquidated damages'. It is to dissuade unsatisfactory performance or non-performance. Payment of damages is to compensate loss suffered by a person.
b) It is submitted that there was an issue under the Australian GST regarding payment of GST on damages awarded by a court order. It was held under that law that payment of damages alone does not constitute a supply and thus no GST shall be payable. It is submitted that the present issue also relates to taxability of damages

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

use 5(e) of schedule II to GST Act declares 'agreeing to an obligation to refrain from an act, or to tolerate an act or a situation, or to do an act' as service. Similar provisions are made in clause (g) of Section 9-10 of The Australian GST Act. Therefore, ratio of cases laid down in Australia should apply to provisions of Indian GST Act.
d) In the case of Shaw v Director of Housing & Anor (No.2) 2001 ATC 4954, the party has reached settlement for payment of damages. However, the parties were unable to agree whether or not the plaintiff will incur liability to pay tax as a result of payment of judgment sum under the new Goods & Service Tax Act, 1999. Mr. McElwaine who appeared for plaintiff submitted that that when the Court finally assesses the damages and makes an order, that judgment be entered for the plaintiff against the defendants for a specified sum of money, the defendants will be under an obligation to pay the money. Mr. McElwaine then submitted that it was arguable

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ers were burning off scrub on their farm when the fire got out of control and damaged some machinery belonging to contractors. The contractors commenced proceedings for damages but the action was settled out of court by the payment of a sum of money and the striking out of the proceedings by consent. Barber DJ held that the abandonment of their claim in return for payment of money did not involve a supply. He said, at 7487:
“All that has passed between the [farmers] and [the contractors] physically is the payment or handing over of a cheque. In the abstract, all that has passed between them is the surrendering by the [contractors] of their right to proceed with their claim against the [farmers]. That surrender is not a supply.”
18. The obligation of the judgment debtor to pay the judgment sum is extinguished by the act of payment. The extinguishment or release does not depend upon any action on the part of the judgment creditor. As White J said in Inter chase at par 54 [at 4554]:

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

a payment (or act or forbearance) that is made in compliance with a court order or out-of-court settlement should be treated for the purposes of A New Tax System (Goods and Services Tax) Act 1999 (the GST Act).
In para 71 to 73 it is observed as follows:
Where the subject of a claim is not a supply
71. Disputes often arise over incidents that do not relate to a supply. Examples of such cases are claims for damages arising out of property damage, negligence causing loss of profits, wrongful use of trade name, breach of copyright, termination or breach of contract or personal injury.
72. When such a dispute arises, the aggrieved party will often assert its right to an appropriate remedy. Depending on the facts of each dispute a number of remedies may be pursued by the aggrieved party in order to ensure adequate compensation. Some of these remedies may be mutually exclusive but it is still open to the aggrieved party to plead them as separate heads of claim until such time as the mat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

correct fact:
The question no. (e), reads as follows: –
(e) If some part of delay has occurred before GST roll-out and some part of delay has occurred after GST roll-out, whether GST will be applicable to the liquidated damages imposed for entire period of delay or to the period falling after GST roll-out? In case when GST is to be imposed for period after date of GST rollout but due to maximum capping of liquidated damages, the amount of liquidated damages is calculated at given percentage instead of being period-based, then how GST needs to be levied.
It was mentioned in the order that no strategy of deducting or of capping can be inferred from the agreement clause.
In response to the same it is submitted that the strategy of deducting or the capping is given the clause 7.6 of the contract and the same was also mentioned in the statement of the fact of the application for advance ruling. The same is reproduced as follow: –
7.6 If the contractor fails to achieve the Trial Operati

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ppellant as well as respondents reiterated their written submissions during the said hearing.
DISCUSSION AND FINDINGS
45. We have gone through the facts of the case. The question put forth by the appellant is whether the levy of liquidated damages would be supply of services by the appellant u/s. 7(1)(d) of the CGST Act, 2017 as referred at Sr.No.5(e) in Schedule 2 to the CGST Act. The appellant has contended the following:-
1. There is no explicit agreement between the Company and the contractor wherein the appellant is intending to supply services in the form of tolerance of the delay.
2. The delay is neither desired by the Company nor by the Contractor but it is done to impress upon the contractor to adhere timelines.
3. Payment of damages does not restitute the person to whom the loss or damages is caused.
4. Liquidated damages are in the nature of measure of damages to which parties agree rather than the remedy.
5. Liquidated damages is not the income of the appellant but c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ariation. For the purpose of levy of liquidated damages, the contract price for Erection, Testing & Commissioning excluding Insurance charges and taxes & duties and the same for one unit shall be half of the total price.
Section 3 of the Contract which refers to the special conditions of the contract also lays down the provisions for payment of liquidated damages by the Contractor to the appellant.
Section 3 – Special Conditions of Contract
7.0 LIQUIDATED DAMAGES FOR DELAY IN ERECTION, TESTING AND COMMISSIONING
7.1 The Contractor shall strictly adhere to the Project Completion Schedule to achieve the trial operations of units 8 & 9 by 41 and 44 months respectively. In case the Contractor fails to achieve successful completion of Trial Operation within specified time period as per the Project Completion Schedule due to delay on his part, then the Owner shall levy liquidated damages.
7.2 Time Schedules indicated for various activities are for the purpose of monitoring to ensure work

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

case delay on the part of the Contractor has been established after giving notice to the Contractor, as may be deemed fit in the interest of completing the balance works.
7.6 If the Contractor fails to achieve the Trial Operation of the unit within the time period specified in the Project Completion Schedule due to reasons attributable to him then the owner shall levy Liquidated damages on the Contractor @ 1/2% of the contract price for erection, testing and commissioning (excluding insurance charges taxes and duties) along with applicable price variation per week of delay or part thereof subject to the maximum 10% of the contract price for erection, testing and commissioning (excluding insurance charges taxes and duties) along with applicable price variation .
7.7 For the purpose of deciding the amount of Liquidated Damages on the erection price, contract price along with applicable price variation (excluding taxes, duties and insurances charges.) as per contact price adjustment sh

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ges are two different aspects completely separable from each other. It has been held by the ARA that liquidated damages would be covered by the entry (e) of clause 5 of Schedule Il which reads as follows:-
(e) Agreeing to the obligation to refrain from an act or to tolerate an act or a situation or to do an act.
A plain reading of the entry 5(e) reveals that an activity of a person can be categorized under the said entry if the following ingredients are present:-
i) There should be an agreement.
ii) There should be an obligation.
iii) The obligation would be to –
a) Refrain from an act;
b) tolerate an act or a situation;
c) to do an act.
48. We have already arrived at the conclusion that in section 3 of the contract the specific clause – 7 provides for the levy of liquidated damages if the project completion is delayed beyond the scheduled date. This clause leads us to the conclusion that the appellant is in a contractual agreement with the contractor to impose levy of l

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ties to a contract have agreed on liquidated damages, the sum fixed is the measure of damages for a breach, whether it exceeds or falls short of the actual damages.”
The definition clearly provides that if the parties agree for liquidated damages, the sum fixed is a measure of damages for a breach. In the impugned case, liquidated damages are contractually stipulated for delay in the completion of the project. The agreement provides that the contractor may pay a certain percentage for the delay. In other words, the appellant was well within his rights to provide for the termination of agreement in case of delay in completion of the project. But in the instant case both the parties agreed that such will not be the effect in case of delay. The appellant agrees to tolerate the delay done by the contractor in return for payment of liquidated damages. The appellant could have opted for harsh measures like termination of contract but instead it chooses to tolerate the delay in return of pay

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the nature of the supply. Also, neither the definition of 'contract price' nor 'contract value' as given in the Agreement refers to the contingency of liquidated damages. Contract price is defined in clause 3.13 (A) as the total lump sum price plus the price variations. This is an independent clause having no relation to the eventuality of liquidated damages, for which as we have said above, a separate clause has been given. The fact that the liquidated damages are recovered from the bill is only a method of payment- the fact that there are two agreements remains unaltered.
It is contended by the appellant that the liquidated damages cannot be treated as an independent supply. However we do not agree with same. When the contract specifically provides for the payment of the damages, it itself manifests that there is a separate contractual agreement between the two parties.
50. The appellant has referred to the principle of 'ejusdem generis' to claim that the w

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t.05.02.2014), = 2015 (11) TMI 893 – CESTAT NEW DELHI, Victory Electricals 2013 (298) ELT 534 ( Tri-LB), = 2013 (12) TMI 81 – CESTAT CHENNAI M/s. Priyaraj Electronics 2016 (6) TMI 873 CESTAT Bangalore, United Telecom 2006 (204) ELT 626 ( Tri Bang) = 2006 (9) TMI 321 – CESTAT, BANGALORE wherein it was held that the lesser amount as a result of clause stipulating variation in the price on account of liability to pay liquidated damages would be transaction value liable to levy of excise duty. These judgements relate to the computation of the transaction value and do not deal with the issue of the taxability of liquidated damages. Also, in the impugned case there are specific clauses relating to the levy of liquidated damages, which clearly show the intent of both the parties. The invoices referred to by the AAR clearly shows that the value of the work done remains unaltered and there is no price variation because of the liquidated damages. For all the above reasons, these judgements are n

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

11/2017 – Central / State Tax (Rate) [as amended from time to time] for taxable services would cover the impugned levy of liquidated damages –
Sl.No.
Chapter, Section or Heading
Description of Service
Rate (per cent.) [CGST + MGST]
35
Heading 9997
Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified).
18% [9% +9%]
b) Liquidated Damages is determined and imposed upon the contractor after in-depth study. In such case, what will be construed as the time of supply. Will it be the period in which delay is occurring or it is the time when decision to impose Liquidated Damages is taken?
We confirm the observations of the AAR that as the Agreement expressly provides that liability of payment of these liquidated damages by the Contractor will be established once the delay in successful completion of trial operation is established on the part of the Contractor the said

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

In Re: M/s. Ahmednagar District Goat Rearing and Processing Co-Op Federation Ltd.
GST
2018 (9) TMI 1184 – APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA – 2018 (17) G. S. T. L. 128 (App. A. A. R. – GST), [2019] 66 G S.T.R. 88 (AAR)
APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA – AAAR
Dated:- 11-9-2018
MAH/AAAR/SS-RJ/10/2018-19
GST
SMT. SUNGITA SHARMA, AND SHRI RAJIV JALOTA, MEMBER
PROCEEDINGS
(under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act.
The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra G

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nments. Further, the consideration also is charged on the basis of weight of the meat supplied which is not uniform and not pre-determined in each consignment. The packaging and the marketing pattern on illustrative basis is explained as below:-
Mutton: – Each frozen carcass is put in LDPE Bag (Primary Packing) which is not sealed & no weight is mentioned on such LDPE Bag. Thereafter, generally two of such LDPE Bags are put in HDPE Bag (Secondary Packing) and the weight of the two carcass packed in two individual LDPE bags is manually mentioned by marker. The reason of mentioning the weight manually by an ink marker is that the weight of each packaging is not pre-determined and uniform and varies in every consignment so dispatched, since no two animals are of same weight and size. For instance, if one of the carcass weighs 7 Kg & other one weighs 6.5 Kg, the HDPE Bag would bear the marking as “8+7.5 = 15.5 Kg”.
C) The Four digit HSN of the Subject Product is given below:-
HSN
Produ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ut up in unit containers]
Therefore, the tax on items of chapter sub heading 0204 was leviable only where the frozen meat of sheep or goats was put up in 'unit containers'.
ii. Thereafter, an amendment was carried out in the schedule Il of Notification No. 1/2017 dated 28th June 2017 – Integrated Tax (Rate) vide Notification No, 43/2017 Integrated Tax (Rate) dated 14th November 2017 w.e.f 15th November 2017 onwards, and the following entry was inserted which relates to taxability of the subject products. The Schedule I of the Notification No 43/2017-lntegrated Tax (Rate) dated 14th November 2017 deals with the products which are subject to 5 % GST and entry No 1 which pertain to sheep/Goat meat respectively is reproduced as below:
Schedule I
S. No.
Chapter/Heading/Sub-heading Tariff item
Description of Goods
1
0204
All goods (other than fresh or chilled) and put up in unit container and,
(a) bearing a registered brand name; or
a)) bearing a brand name on which actionable cla

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of law is available father than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to conditions as in the ANNEXURE l]” ;
Now a diligent perusal of the above relevant entries reproduced above brings out that GST is chargeable only when the following conditions are met
– Up till 14th November 2017, if product is “Frozen” and put up in “Unit container”
– On or after 15th November 2017, if the product is “Frozen”, put up in “Unit Container” and is “Branded”.
D). In the present facts of the case, since the meat supplied by the appellant was not in predetermined quantities in each consignment, the supply could not be construed as in unit containers as defined in the explanation to the notification 01/2017-Integrated Tax (Rate) dated 28.06.2017 and accordingly the supplies effected by the appellant were duly eligible for the exemption under Notification 02/2017- Integrated Tax(Rate) dated 28.06.2017.
E). The appel

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ntegrated Tax (Rate) dated 28.06.2017 for the period 01.07.2017 to 13.11.2017 and thereafter under schedule I entry No. 1 of the Notification 01/2017-lntegrated Tax (Rate) dated 28.06.2017 as amended vide Notification 43 of 2017- Integrated Tax (Rate) dated 14.11.2017.
G). Being aggrieved by the orders of the Maharashtra Authority for Advance Ruling, the appellant has preferred the present appeal before this appellate authority on the following grounds which are without prejudice to each other.
GROUNDS OF APPEAL
1. The authority for advance ruling has grossly erred in concluding that the clearances of the appellant are in unit containers, which is contrary to the judicial discipline on the subject and is in utter mis-interpretation of the definition of unit container as given in the statute on the subject. Here the appellant craves leave to reproduce the definition of unit container as provided in notification 1/2017- Integrated Tax (Rate) dated 28/06/2017 as amended.
Explanation.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

h in weight as the weight of an animal carcass would never be same as that of the another. Therefore, by no stretch of imagination it could be concluded that the packaging holds predetermined quantity as the weight varies in each and every individual packaging and is depended upon the weight of the animal carcass which is packed in to the individual LDPE bags. Therefore the conclusion drawn by the authority of advance ruling that the packing is in a unit container is highly misconceived and contrary to the facts on records and according may kindly be quashed in entirety.
2. The authority of advance ruling failed to assail the definition of “UNIT” before drawing their final conclusion on the matter. The Merriam Webster Dictionary defines 'unit' as 'a determinate quantity (as of length, time, heat, or value) adopted as a standard of measurement such as an amount of work used in education in calculating student credits or an amount of a biologically active agent (such as a drug or antige

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

unit containers and ordinarily intended for sale, including preparations of vegetables, fruit milk cereals, flour, starch, birds, eggs, meat offals, animal blood, fish, crustacean or molluses, not elsewhere specified.”
Thus, under the old Central Excise Tariff, prepared/ preserved food put up in 'unit container' and ordinarily intended for sale were exigible to central excise duty. Therefore there were twin requirements to be satisfied for the levy of duty, firstly the goods should be put up in unit container and secondly, they should have ordinarily been intended for sale.
The expression “unit container” was not defined in the old Central Excise Tariff but instructions in this regard were issued by Central Board of Excise and Customs vide letter M.F. (D.R.I.) No. B/5/1169-CX-I., dated 3-4-1969, clarifying the meaning of the term 'unit container' as under:
'Meaning of Unit Containers. The expression 'unit container' used in Tariff Item 1B means a container in which prepared or pres

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d in predetermined quantity in its containers as there the manufacturers know as how much quantity they intend to pack in the respective unit containers and the unit containers are also designed to hold the specific predetermined quantity for example; 1 kg, 5 kg or 10kg etc. and the unit containers would have the predetermined quantity preprinted on the container. In the instant case each and every packaging would vary in weight as the weight of the content to be packed is not predetermined and would entirely depend upon the weight of the animal carcass which is packed in the LDPE bags and no two animals would have the same weight. Therefore the interpretation forwarded by the Authority of Advance Ruling is under misinterpretation of the definition and the facts on the record.
4. The appellant further cited Hon'ble Tribunal's judgment in the case of:
Collector of Central Excise vs Himachal Pradesh Horticulture Produce Marketing & Processing Corporation Ltd. 1998 (34) E.L.T. 160 (Trib

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

not full or practically so. Nor would a prudent customer readily buy a product in a container which does not appear to be full.
46. The above observations on the methods of marketing of common consumer products, do not require any special knowledge because they are a matter of common experience. The tariff item and the Finance Ministry's instructions are consistent with the general experience and practice as mentioned above. General experience would certainly show that prepared and preserved foods and the like, as they are ordinarily sold in the market, are packed in containers which contain a specific and clearly marked quantity of the goods. The quantity may vary according to the product and the manufacturer, but even then there are many standard quantities common to different manufacturers, such as 100 gms, 500 gms, 1 kg, 100 ml, 200 ml and 500 ml. Such products are sold in what may appropriately be called “unit containers” which can conveniently contain that particular quantity.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

anister) designed to hold a pre-determined quantity or number.”
In the context of new Central Excise Tariff Act, 1985, in the case of Agro Foods Punjab Ltd. v. Collector of Central Excise, 1990 (49) E.L.T. 404, = 1990 (3) TMI 194 – CEGAT, NEW DELHI the tribunal observed as below;
“We hold that there is no difference either in the entry, in between 1B of the old Tariff and new Tariff 2001.10 or in the issue involved in both the cases, Following the ratio of the decision in the case of M/s. HPMC we hold that clearance in barrels does not amount to sale of the contents as put in a unit container. Accordingly, the goods in question are not classifiable wider sub-heading 2001.10 but they are classifiable under sub-heading 2001.90,”
The Hon'ble Tribunal in another judgment in the case of MP Vegetable Fruit Products v. Collector of Central Excise, Raipur, 1995 (76) E.L.T. 393 (Tribunal) = 1995 (1) TMI 155 – CEGAT, NEW DELHI held that Jerry cans of tomato puree of 35 litre capacity being su

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ilar to the LDPE bags in the present case and weight of the animal carcass is also varied in each and every consignment of ours.
6. The explanation to the notification 01/2017 Integrated Tax(Rate) and 02/2017 Integrated Tax ( Rate) both dated 28/06/2017 as amended defines 'Unit Container' in the similar tone and phraseology as to the definition under the old and new Central Excise Tariff and accordingly the judicial precedents ordained in context to the Central Excise provisions in relation to unit containers would very well apply to the present controversy in hand and therefore it can be safely concluded that the contents of appellant's products being not uniform in size and weight in not predetermined quantity and accordingly not packed in unit containers and the appellant is entitled to the exemption as provided in the notification 02/2017 Integrated Tax (Rate) dated 28/06/2017 as amended.
7. It is a settled law by now for that an exemption notification has to be interpreted by ta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

provided to the investors and manufacturers. Therefore, such purpose is not to be defeated nor those who may be entitled for it are to be deprived by interpreting the notification which may give it some meaning other than what is clearly and plainly flowing from it.
Further the Hon'ble Tribunal in the case of:
DHL LEMUIR LOGISTICS PVT. LTD. Versus COMMISSIONER OF C. EX., MUMBAI 2012 (284) E.L.T. 505 (Tri. – Mumbai) = 2012 (6) TMI 458 – CESTAT, MUMBAI has ordained in unequivocal terms in para 5.2 of their judgment as under :
5.2 Any exemption notification has to be interpreted based on the language used therein. The Supreme Court in the case of Hemraj Gordhandas Vs. H.H.Dave, Asst. Collector of Central Excise & Customs [1978(2)ELT J 350 (SC)] = 1968 (9) TMI 112 – SUPREME COURT OF INDIA laid down the principle as follows:-
“It is well established that in a taxing statute there is no room for any intendment but regard must be had to the clear meaning of the words. The entire matter

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

indly be quashed in entirety.
PERSONAL HEARING
8. The personal hearing in the matter was fixed on 14.08.2018 which was attended by Sh. Gautam Chugh, Advocate and Sh. Ashok Mishra, C.A., on behalf of the appellant who reiterated their written submissions and also presented two rulings from Haryana State Advance Ruling Authority given in favour of the applicants(other than appellant) in similar matters. They further argued that even the number of carcass was not fixed in every package and many times there was only one carcass supplied depending upon the weight and size of the animal. The appellant submitted the sample packing material being used for the inner and outer packing of the carcass. They confirmed that in pre-GST regime the frozen meat in sealed container was levied to VAT in some states.
The jurisdictional officer, attending the hearing, reiterated their submissions made before the AAR.
Discussion and Findings
9. We have heard both parties and gone through the submissions

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

canister) designed to hold a predetermined quantity or number, which is indicated on such package.
The facts of the case are such that if the said supplies are in unit container than same are chargeable to GST @12% for the period from 1st July 2017 to 14th November 2017 and @5% thereafter (provided they bear brand for this period). The issue of branding of the said goods is not before us as the appellant had sought advance ruling only on the issue of 'Unit Container' and they are in appeal for the same.
11. We observe that the definition of Unit Container is provided under the CGST Act as an explanation to the exemption Notification and we do not see any reason to resort to the similar definitions available in other Acts/Statutes. So, we will concentrate and restrict our scope to the definition available under the CGST Act which is the subject matter of this appeal.
In terms of the said definition, we observe that for any package (irrespective of size, nature and shape) to be a unit

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

uantity/weight/number contained in the package which is not the case here. We have gone through the conditions specified in the tender document of Army and found that at nowhere it is mentioned that the said bags (LDPE or HDPE) should contain any fixed weight/quantity or number of the goods to be supplied. Just by mentioning the weight of the carcass (which may be one or two in number) on the outer packing in no way can be considered as the pre-determined quantity of the package. There is no doubt that the samples of bags produced before us during hearing are covered under 'package' as per the definition given in explanation to the notification but that package is not designed to hold any predetermined quantity. In the specifications mandated by the Army for the packing following is mentioned-
'Packing- Each dressed carcass subsequent to chilling and before freezing shall be individually packed into suitable sized oxygen-water impermeable heat shrink food grade colourless LDPE bags of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s pre-determined. They, however, observed that the number is pre-determined which is known to the Army that each HDPE bag will contain two LDPE bags. This observation of AAR is contrary to the wordings of question No. 1 posed before them which clearly indicates that 'one or two such LDPE bags further packed in HDPE bags'. As claimed by the appellant, even the number is not pre-determined as the carcass may be one or two depending upon the size of the animal but it can never be more than two. Regarding the observation of AAR that Army is aware about the pre-determined number, we have seen that Army is not concerned about the number as they have neither floated tender on the basis of number nor are they making payment to appellant based on numbers. The number of carcasses is of no importance to the Army as their contract is based on weight. Also, the indication of weight of two carcasses or one carcass on the HDPE bag cannot be inferred as indication of 'number' of carcass on the package

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

es of contract of the appellant with Army of pre- GST era and the invoices raised by the appellant. It is true that the contract was awarded for the basic rate and VAT was shown separately. The invoices confirm that the appellant was collecting and paying VAT at that time as the VAT was applicable on the 'Frozen meat in sealed containers'. The new contract under GST regime is also on similar lines i.e. on basic rates and GST is shown as separate. But the invoices produced by the appellant shows that they have collected only basic rates from Army and not charged the GST as the concept of unit container was not under VAT. Here we observe that applicability of VAT on said activities in pre-GST regime would not render the supplies chargeable to GST as we have to examine the issue in light of GST Acts, Rules, Notification etc. The conditions of chargeability to tax under GST are different form conditions under VAT. The said packages which fulfilled the conditions of 'Frozen and sealed' unde

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notification regarding extension of due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to 1.5 crores
F.1-11(91)-TAX/GST/2018 Dated:- 11-9-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2018
Dated, Agartala, the 11th September, 2018
NOTIFICATION
In exercise of the powers conferred by section 148 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of –
(i) Notification No.F.1-11(91)-TAX/GST/2017(Part) dated 22nd November, 2017 published in the Tripura Gazette, Extraordinary Issue, vide number

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cial procedure as mentioned below for furnishing the details of outward supply of goods or services or both.
2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Tripura State Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Sl. No.
Quarter for which details in FORM GSTR-1 are furnished
Time period for furnishing details in FORM GSTR-1
(1)
(2)
(3)
1
July – September, 2017
31st October, 2018
2
October – December, 2017
31st October, 2018
3
January – March, 2018
31st October, 2018
4
April – June, 20

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s or both in FORM GSTR-1 to be filed for the quarters from July, 2017 to September, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. F.1-11(91)-TAX/GST/2018(Part) dated 8th August, 2018 published in the Tripura Gazette, Extraordinary Issue, vide number 564, dated the 8th August, 2018, shall be furnished electronically through the common portal, on or before the 31st day of December, 2018;
3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2017 to March, 2019 shall be subsequently notified in the Official Gazette.
By Order of the Gove

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notification regarding extension of due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide Gazette notification No. 564, dated 08.08.2018) taxpayers [Amends Gazette notf. No. 291 and 430]
F.1-11(91)-TAX/GST/2018 Dated:- 11-9-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2018
Dated, Agartala, the 11th September, 2018
NOTIFICATION
In exercise of the powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Tripura State Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rul

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

and Services Tax Identification Number (GSTIN) in terms of notification No. F.1-11(91)-TAX/GST/2018(Part) dated the 08th August, 2018 published in the Tripura Gazette, Extraordinary Issue, vide number 564, dated the 08h August, 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018.”.
By Order of the Governor,
(Nagesh Kumar B, IAS)
Joint Secretary
Government of Tripura
Finance Department
Foot Note: 1. The principal notification number F.1-11(100)-TAX/GST/2017 dated the 08th August, 2017 was published in the Tripura Gazette, Extraordinary Issue, vide number 291, dated the 08th August, 2017.
2. The principal notification number F.1-11(100)-TAX/GST/2017 dated the 16th November, 201

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notification regarding extension of due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide Gazette notification No. 564, dated 08.08.2018) taxpayers [Amends Gazette notf. No. 332 and 86]
F.1-11(91)-TAX/GST/2018 Dated:- 11-9-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2018
Dated, Agartala, the 11th September, 2018
NOTIFICATION
In exercise of the powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Tripura State Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

btained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. F.1-11(91)-TAX/GST/2018(Part) dated the 08th August, 2018 published in the Tripura Gazette, Extraordinary Issue, vide number 564, dated the 08th August, 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018.”.
By Order of the Governor,
(Nagesh Kumar B, IAS)
Joint Secretary
Government of Tripura
Finance Department
Foot Note: 1. The principal notification number F.1-11(100)-TAX/GST/2017 dated the 16th September, 2017 was published in the Tripura Gazette, Extraordinary Issue, vide number 332, dated the 16th September, 2017 and the corresponding Central notification was subsequently amended by n

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notification regarding extension of due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide Gazette notification No. 564, dated 08.08.2018) taxpayers [Amends Gazette notf. No. 582]
F.1-11(91)-TAX/GST/2018 Dated:- 11-9-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2018
Dated, Agartala, the 11th September, 2018
NOTIFICATION
In exercise of the powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Tripura State Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Tripura State Goods and Services Tax (Ninth Amendment) Rules, 2018
F.1-11(91)-TAX/GST/2018 Dated:- 11-9-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2018
Dated, Agartala, the 11th September, 2018
NOTIFICATION
In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Tripura State Goods and Services Tax (Ninth Amendment) Rules, 2018.
(2) They shall come into force on the date of thei

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

oviso shall be inserted, namely:-
“Provided that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019.”;
(ii) in rule 142, in sub-rule (5), after the words and figures “of section 76”, the words and figures “or section 125” shall be inserted.
By Order of the Governor,
(Nagesh Kumar B, IAS)
Joint Secretary
Government of Tripura
Finance Department
Note:- The principal rules were published in the Tripura Gazette, Extraordinary Issue, vide notification No. F.1-11(91)-TAX/GST/2017, dated the 22nd June, 2017, published vide number 206, dated the 22nd June, 2017 and last amended vide notification No.F.1-11(91)- TAX/GST/2018, dated

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The Himachal Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2018.
48/2018-State Tax Dated:- 11-9-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION No. 48/2018-State Tax
Shimla-2, the 11th September, 2018
No.EXN-F(10)-24/2018-Loose.-In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh on the recommendations of the Council, is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Ninth Amendment) R

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

sub-rule (4), in clause (b), in sub-clause (iii), the following proviso shall be inserted, namely:-
“Provided that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019.”;
(ii) in rule 142, in sub-rule (5), after the words and figures “of section 76”, the words and figures “or section 125” shall be inserted.
By order,
JAGDISH CHANDE SHARMA,
Principal Secretary (E&T).
Note:- The principal rules were published vide notification No. 3/2017-State Tax, dated the 27th June, 2017, in the Gazette of Himachal Pradesh vide No. EXN-F(10)-13/2017 dated 27th June, 2017 and last amended vide notification No. 39/2018-State Tax, dated the 4th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Waiver the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 under section 128 of the HGST Act, 2017.
79/GST-2 Dated:- 11-9-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 11th September, 2018
No. 79/GST-2.- In exercise of the powers conferred by section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recom

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Extend the due date for filling FORM GSTR- 3B for newly migrated (obtaining GSTIN vide notification no. 73/GST-2, dated 06.08.2018) taxpayers (Amend notification no. 69/ST-2 and 127/ST-2 of 2017).
80/GST-2 Dated:- 11-9-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 11th September, 2018
No. 80/GST-2.- In exercise of the powers conferred by section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) read with sub-rule (5) of rule 61 of the Haryana Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner of State Tax, Haryana on the recommendations of the Council, hereby makes t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Extend the due date for filling FORM GSTR- 3B for newly migrated (obtaining GSTIN vide notification no. 73/GST-2, dated 06.08.2018) taxpayers (Amend notification no. 82/ST-2 dated 19.09.2017 and 45/ST-2 dated 30.03.2018).
81/GST-2 Dated:- 11-9-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 11th September, 2018
No. 81/GST-2.- In exercise of the powers conferred by section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) read with sub-rule (5) of rule 61 of the Haryana Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner of State Tax, Haryana, on the recommendations of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Extend the due date for filling FORM GSTR- 3B for newly migrated (obtaining GSTIN vide notification no. 73/GST-2, dated 06.08.2018) taxpayers (Amend notification no. 76/GST-2 dated 10.08.2018)
82/GST-2 Dated:- 11-9-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification The 11th September, 2018
No. 82/GST-2.- In exercise of the powers conferred by section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) read with sub-rule (5) of rule 61 of the Haryana Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner of State Tax, Haryana, on the recommendations of the Council, hereby makes the f

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Galvano India Private Limited Versus Union of India And 4 Others
GST
2018 (9) TMI 805 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 11-9-2018
Writ Tax No. – 1223 of 2018
GST
Bharati Sapru And Surya Prakash Kesarwani JJ.
For the Petitioner : Siddharth Shukla,Manish Dev
For the Respondent : A.S.G.I.,C.S.C.,Ramesh Chandra Shukla
ORDER
Heard Sri Siddharth Shukla learned counsel for the petitioner, learned counsel for Union of India who appears for respondent no.1 to, 3, Sri R.C. Shukla learned Counsel who appears for the respondents no.4 and and Sri C.B. Tripathi learned special standing counsel for the respondent no.5.
The petitioner seeks a writ of mandamus directing the GST council respondent no.2

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

be formed, which will take care of the individual cases probably within next two weeks but are unable to give any exact date.
Learned counsel for the respondents prays for and is allowed one month's time to file a counter affidavit.
List this matter on 12.10.2018.
In the meantime, the respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They will also ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained for use of the credit likely to be considered for the petition

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Rohit Surfactant Pvt Ltd Versus CGST, C.C & C. E-UJJAIN
Central Excise
2018 (9) TMI 741 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 11-9-2018
E/50972/2018-SMC, E/51575/2018-SMC, E/51576/2018-SMC And E/51577/2018-SMC – Final Order No. 52932-52935/2018
Central Excise
Mr. V. Padmanabhan, Member (Technical)
For the Appellant : Sh. R.K. Ambwani, Consultant
For the Respondent : Sh. K. Poddar, P. Juneja, DR
ORDER
PER: V. PADMANABHAN
1. The issue involved in these four appeals is identical and hence these appeals are decided through this common order. These appeals cover the disputed period from April, 2011 till June, 2015. The appellant has several manufacturing units situated at different parts of the county a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cisions, the appeals stand filed before the Tribunal.
3. Heard Shri R.K. Ambwani, Ld. Consultant for the appellant and Shri K. Poddar, and P. Juneja, Ld. DR for the Revenue.
4. The arguments advanced by the Ld. Consultant are summarized below:-
i. The lower Authority has denied the Service Tax by contending that the services fall within the exclusion provided in 2(l) (C). But he argued that these services would be excludible only when such services are used primarily for personal use or consumption of any employee. By submitting copies of certain invoices covering the various services, he reiterated that services were not for personal use of any employee, but were used in relation to the activities of the company. He also referred to a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

pecified in Rule 2 (l) (C). This exclusion clause disallows the Cenvat Credit in respect of certain specified services such as Membership of Club, Life Insurance etc when such services are used primarily for personal use or consumption of any employee. Upon perusal of some of the sample invoices furnished by the Ld. Consultant, it is seen that services such as membership of club is not for the personal benefit of any employee, but are for pursuing the business activities of the appellant. For example, such services include membership of Indian Home & Personal Care Industry Association, Foreign Exchange Information Service etc. With reference to Life Insurance Service, it is noted that the appellant is under a statutory obligation to provide

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Extension of Due Dates for filing of FORM GSTR-1 and FORM GSTR-3B in certain cases
GST
Dated:- 10-9-2018

It has been observed that the number of taxpayers who have filed FORM GSTR-3B is substantially higher than the number of taxpayers who have furnished FORM GSTR-1. Non-furnishing of FORM GSTR-1 is liable to late fee and penalty as per the provisions of the GST law. In order to encourage taxpayers to furnish FORM GSTR-1, a one-time scheme to waive off late fee payable for delayed furnishing of FORM GSTR-1 for the period from July, 2017 to September, 2018 till 31.10.2018 has been launched.
In this regard, the due date for furnishing FORM GSTR-1 for the period from July, 2017 to September, 2018 has been extended till 31st Octo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

July, 2018 to September, 2018 would continue to remain as 15th November, 2018 as notified vide notification No. 38/2018-Central Tax dated 24th August, 2018.
Further, for those taxpayers who will now be migrating to GST as per the procedure specified in notification No. 31/2018-Central Tax, dated 06.08.2018, the last date for furnishing the details of outward supplies of goods or services or both in FORM GSTR-1 and for filing the return in FORM GSTR-3B for the months of July, 2017 to November, 2018 has been extended till 31.12.2018. Notification Nos. 45, 46 and 47/2018 – Central Tax dated 10th September, 2018 have thus been issued for extension of dates for filing FORM GSTR-3B.
It is hereby clarified that as per the provisions of section

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

FILING OF ANNUAL RETURN UNDER GST
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 10-9-2018

Annual Return
Section 44 of the Central Goods and Services Tax Act, 2017 ('Act' for short) provides the registered person under GST is liable to file annual return every year on or before 31st December following the end of the financial year. The Input Service Distributor, casual taxable person, a non resident taxable person and the persons who are liable to deduct tax at source and collect tax at source are not required to file the Annual Return. The e-commerce operators are to file annual statement. The Annual return shall be filed electronically.
Audit of accounts
Section 35(5) of the Act requires that every registered person whose turnover during a financial year exceeds ₹ 2 crores shall get his accounts audited by a chartered accountant or a cost accountant. The registered person has to furnish the audited accounts along with the Annual return.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in FORM GSTR -9A.
Audited accounts & reconciliation Statement
Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
Form GSTR – 9 and form GSTR – 9A have been introduced by the Government vide Notification No. 39/2018-Central Tax, dated 04.09.2018. Form GSTR – 9B and Form GSTR – 9C have not yet been introduced. Without Form GSTR -9C in which audited annual accounts and a reconciliation statement are to be certified, the annual return could not be filed by the registered person. It is hoped that the Central Government would introduced by means of an amendment to the Rules in future.
Form GSTR – 9
The annual return GSTR – 9

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ces, inward and outward supplies on which tax is payable as declared in returns filed during the financial year
(a) Supplies made to un-registered persons (B2C);
(b) Supplies made to registered persons (B2B);
(c) Zero rated supplies (Export) on payment of tax (except supplies to SEZ);
(d) Supplies to SEZ on payment of tax;
(e) Deemed Exports;
(f) Advances on which tax has been paid but invoice has not been issued (not covered under (a) to (e) above);
(g) Inward supplies on which tax is to be paid on reverse charge basis;
(h) Sub total(a) to (g) above;
(i) Credit notes issued in respect of transactions specified in (b) to (e) above (-);
(j) Debit notes issued in respect of transactions specified in (b) to (e) above (+);
(k) Supplies/tax declared through amendments (+);
(l) Supplies/tax reduced through amendments (-);
(m) Sub total (i) to (l);
(n) Supplies and advances on which tax is to be paid (h) + (m) above.
5. Details of Outward Supplies on which tax is

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

upplies liable to reverse charge but includes services received from SEZs) – Inputs/Capital goods/Input services
(c) Inward supplies received from unregistered persons liable to reverse charge (other than b above) on which tax is paid & ITC availed – Inputs/Capital goods/Input services
(d) Inward supplies received from registered persons liable to reverse charge (other than b above) on which tax is paid and ITC availed – Inputs/Capital goods/Input services
(e) Import of goods (including supplies from SEZs) – Inputs/Capital goods
(f) Import of services (excluding inward supplies from SEZs)
(g) Input Tax credit received from ISD
(h) Amount of ITC reclaimed (other than B above) under the provisions of the Act
(i) Sub-total (b to h above)
(j) Difference (i – a above)
(k) Transition Credit through TRAN-1 (including revisions if any
(l) Transition Credit through TRAN-II
(m) Any other ITC availed but not specified above
(n) Sub-total (K to M above)
(o) Total ITC av

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

]
(i) Difference [(g) – (h)]
(j) ITC available but not availed on import of goods [Equal to (i)]
(k) Total ITC to be lapsed in current financial year (e+f+j)
9. Details of tax paid as declared in returns filed during the financial year
* Integrated tax
* Central Tax
* State/UT Tax
* Cess
* Interest
* Late fee
* Penalty
* Other
For all the above the details as furnished below should be given-
* Tax payable
* Tax paid though-
* Cash
* ITC (IGST/CGST/SGST/UTGST/Cess
Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
10. Supplies / tax declared through Amendments (+) (net of debit notes)
11. Supplies / tax reduced through Amendments (-) (net of credit notes)
12. Reversal of ITC availed during previous financial year
13. ITC availed for the previous financial year
14. Differential tax paid on account of declaration in 10

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to 1.5 crores
43/2018 – State Tax Dated:- 10-9-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 43/2018 – State Tax
Dated:10th September, 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), and in supercession of –
(i) Notification No. 57/2017 – State Tax dated 15th November, 2017 published in the Gazette of Sikkim;
(ii) Notification No. 17/2018 – State Tax dated 28th March,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

es Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Sl. No.
Quarter for which details in FORM GSTR-1 are furnished
Time period for furnishing details in FORM GSTR-1
(1)
(2)
(3)
1
July – September, 2017
31st October, 2018
2
October – December, 2017
31st October, 2018
3
January – March, 2018
31st October, 2018
4
April – June, 2018
31st October, 2018
5
July – September, 2018
31st October, 2018
6
October – December, 2018
31st January, 2019
7
January – March, 2019
30th April, 2019
Provided that the details of outward supply of goods or services or both in FORM GSTR-1 f

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Extension For GSTR-1 For July-2017 To March-2019 Whose Turnover Upto 1.5 Crore
44/2018 – State Tax Dated:- 10-9-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 44/2018 – State Tax
Dated: 10th September, 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 Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of –
(i) Notification No. 18/2017 – State Tax dated 8th August, 2017 published in the Gazette of Sikkim, vide number .. dated the 8th Augus

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ial year, for the months from July, 2017 to September, 2018 till the 31st day of October, 2018 and for the months from October, 2018 to March, 2019 till the eleventh day of the succeeding month:
Provided that the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the months from July, 2017 to November, 2018 for the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – State Tax dated 6th August, 2018 published in the Gazette of Sikkim, shall be extended till the 31st day of December, 2018.
2. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Sikkim Goods and Services Tax (Ninth Amendment) Rules, 2018
48 /2018 – State Tax Dated:- 10-9-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 48 /2018 – State Tax
Dated: the 10th September, 2018
NOTIFICATION
In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Sikkim Goods and Services Tax (Ninth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M/s Lexmark International (India) Pvt. Ltd. Versus Commr. of CGST & Central Excise, Kolkata North
Service Tax
2018 (12) TMI 865 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 10-9-2018
S.T. Appeal No.75672/2018 – FO/76608/2018
Service Tax
SHRI P.K. CHOUDHARY, JUDICIAL MEMBER
Shri Pinki Shaw, C.A. for the Appellant (s)
Shri S.S. Chattopadhyay, Supdt.(A.R.) for the Revenue
ORDER
Per Shri P. K. Choudhary:
The present appeal has been filed by the appellant against the Order-in-Appeal No.372/S.Tax I/Kol/2017 dated 12.12.2017 passed by Commr. of CGST & Central Excise (Appeals I), Kolkata.
2. Briefly stated the facts of the case are that the appellants are engaged in exporting taxable output service namely, 'Information Technology Software Service'. For providing the service, exported outside the country, the appellant availed various input services, defined under Rule 2(l) of the Cenvat Credit Rules, 2004 (hereafter referred to as the 'Cenvat Rules', in sho

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Ltd, Vs. Commr. Of CGST.
2.
Burman Bohra & Associates
Practising Chartered Accountant Service
4,450.00
Does not have relation or nexus to export of service
Refer 2014 (33) STR 96 (Tri.-del.)- KPMG Vs. CCE, New Delhi, 2018- TIOL- 2451- CESTAT-MUM Accelya Kale Sol Ltd. Vs. Commr. Of CGST, 2018-TIOL- 2443-CESTATMUM- Visteon Technical and Services Center Pvt. Ltd, Vs. Commr. Of CGST
3.
Cloud That Technologies Pvt. Ltd.
Commercial Training & Coaching
42,642.00
Unknown nature of training including reimbursement of travel, fooding etc.
The training is included in the definition of “input service” under Rule 2(1) of Cenvat Rules.
4.
AT & T Global Network Services India Pvt. Ltd.
Internet telecommunication Service
2,84,664
Service receiver's address in input invoice does not match
The invoices are in the name of appellant themselves and the receipt of services has not been challenged so the same credit may be allowed Refer Case law of DHL Logistics Vs. Commr. Of Central Excis

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

hile granting the refund of the same credit. It is wrong to refuse refund of credit lawfully taken on the ground of inadmissibility. In support of his contention, she has relied upon the decision of the Tribunal in the case of Accelya Kale Solutions Ltd. Vs. Commissioner of Central Goods Service Tax, Thane reported in 2018-TIOL-2451- CESTAT-MUM.
5. The ld.D.R. appearing on behalf of the Revenue, has reiterated the findings of the lower authorities.
6. Heard both sides and perused the appeal records.
7. I find that the transaction undertaken by the appellants qualified to be “export of service”, as defined under Rule 6A of the Service Tax Rules, 1994. Since they were not in a position to utilize the accumulated Cenvat Credit, refund claim has been filed in terms of Rule 5 of Cenvat Credit Rules, 2004 read with the provisions of Notification No.27/2012 CE (NT) dated 18.06.2012. The present dispute is on disallowance of such refund claim under various heads on the ground of lack of nex

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =