Goods and Services Tax

Customs – PUBLIC NOTICE NO. 62/2018 – Dated:- 25-6-2018 – GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT & ADMN) AIR CARGO COMPLEX, NSCBI AIRPORT, KOLKATA: 700 052. F. NO. S41(Misc) – 64/2017CCX/Pt Date.25.06.2018 PUBLIC NOTICE NO. 62/2018 Subject : IGST Refund not disbursed due to PFMS error. It has come to notice that after generation of IGST Refund Scroll through ICES in some cases the IGST Refund could not be disbursed due to IFSC not being accepted by PFMS/not regis

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2018 (11) TMI 797 – CALCUTTA HIGH COURT – [2018] 2 GSTL 135 (Cal) – Issue to be considered by GSTN, a limited liability company – Held that:- List the writ petition two weeks hence, as prayed for. – W.P. No.8190(W) of 2018 Dated:- 25-6-2018 – Debangsu Basak, J. Mr. Anil Dugar, Mr. Rajarshi Chatterjee, for the petitioner. Mr. Abhratosh Majumdar, Ld. Addl. A.G., Mr. Md. T. M. Siddique, Mr. Avra Majumdar, For the State. Mr. Kausik Chanda, Ld. A.S.G., Mr. Manabendranath Bandyopadhyay, for Union of

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2018 (10) TMI 683 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2018 (18) G. S. T. L. 175 (A. A. R. – GST) – Classification of supply – composite supply of goods and services – services provided by the Applicant under the ICT @ School Project – Applicability of Entry No. 72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 read with Entry No. 72 of Notification No. 12/2017-State Tax (Rate) dated 29.06.2017 – interpretation of afore-mentioned Entry No. 72 of the said Notification to the subject activity of the applicant.
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Whether the services provided by the Applicant to the Government secondary and higher secondary schools under the ICT Project, are covered under the scope of Entry No. 72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017?
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Held that:- The Director of Education (Secondary and Higher Secondary), Maharashtra State (hereinafter referred to as DE(S&HS) to implement ICF project in 5000 government secondary and higher secondary schools i

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a State, for a period of 5 years, for implementation of the ICT @ school project in Government and Government aided higher secondary schools across the State of Maharashtra. In the preamble of the contract it is mentioned that “In its pursuit to improve the quality of education in Secondary and Higher Secondary schools of Maharashtra, the supply of computer hardware, software and connected accessories, Faculty and provision of IT Education Services in Government Secondary and Higher Secondary schools in the State of Maharashtra on Build, Own, Operate and Transfer (BOOT) Model is envisaged under the ICT @school scheme under Public Private partnership’ – Applicant, has to procure, supply and install requisite number of IT equipment i.e. computer hardware, software, etc and to maintain and keep the same in proper working conditions for the entire contract period of five years along with deployment of manpower (in the form of Faculty member/ Instructors, etc) in the said 1590 Schools to im

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omposite supply of Goods i.e. hardware and network equipments, power equipments, etc. In view of the fact that the applicant has to set up the site provided by the DE(S&HS) as a computer lab by way of procuring and installing the computers, and other equipments as mentioned above, it would appear that the entire project cannot be termed as a training programme. It would rather be a composite supply of goods and services, not naturally bundled and having distinctly separate components with distinct value attributable to each of the components – It is a composite supply having distinctly identifiable components with distinct value attributable to each of the components. There is no doubt that the applicant has provided computer training service as part of the contract, but the said service is not the pre-dominant/ principal supply. In fact as seen above the contracted supply has many distinct supply components out of which training is a small component – as per para 1(c) of Schedule II o

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to be levied. In the present case all the conditions of Entry No 72 of the Notification No. 12/2017 have not been fulfilled and therefore there is no question the applicant being eligible for exemption on the basis of the said Entry.
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Ruling:- Entry No. 72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 read With Entry No. 72 of Notification No. 17/2017-State Tax (Rate) dated 29.06.2017 is not applicable to the services provided by the Applicant under the ICT @ School Project – The supply of goods and services as made by the applicant under ICT @ School project is not in compliance of all conditions of exemption as notified under the above referred Notification. – GST-ARA-48/2017-18/B-55 Dated:- 25-6-2018 – SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER PROCEEDINGS (under section 98 of the Central Goods and Service Tax Act, and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Serv

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lar provision under the CGST Act / MGST Act would be mentioned as being under the GST Act . 02. FACTS AND CONTENTION – PER THE APPLICANT The submission (Brief facts of the case), as reproduced verbatim, could be seen thus – Brief relevant facts: 1. IL&FS Education and Technology Services Ltd. ( Applicant ) is a public limited Company incorporated in India and registered under the Companies Act, 1956. The Applicant having GSTIN 27AABCI2106H1Z0 is registered in Mumbai, Maharashtra and falls within the jurisdiction of Mumbai Nodal Division-5, Maharashtra. The Applicant is the social infrastructure arm of IL&FS group and is engaged in the key areas of education, Skill development, healthcare and cluster development for long term and sustainable impact. 2. Inter alia, the Applicant is working with various State or Union Territory Governments to promote computer training among the students and teachers of the government and government aided higher secondary schools under the Informat

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, a nationwide Information and Communication Technology in Schools ( ICT in Schools ) Scheme was introduced to replace the existing ET and CLASS schemes. Thereafter, in the year 2012, Department of School Education and Literacy framed nationwide guidelines under National Policy on ICT in School (hereinafter referred to as the new policy) for implementation of ICT in School Scheme 5. ICT in Schools visions to transform all the Government and Government aided schools into smart schools, where each school should have a computer lab and students are provided with premier computer training. In addition to computer training, ICT in Schools also provide for encouragement of usage of digital medium to impart education in other subjects and to create capability in terms of teaching staff enabling the schools to fully implement ICT in Schools. Mode of Implementation 6. As discussed above, this new policy framed by the Central Government endeavors to provide guidelines to assist the States in opt

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cheme in an effective manner. Thus, primary responsibility of implementing ICT Projects is on the State or Union Territory Governments. 8. However, while framing the policy, standards, norms, etc. for implementation of ICT Projects, the State or Union Territory Governments would be guided by the national level policy framed by the Ministry of Human Resource and Development, Government of India. This is to ensure uniform and high standards, optimum utilization and cost-effective implementation of ICT Projects. Thus, the State and Union Territory Governments have to implement Projects in accordance with the guidelines issued by the Central Government in this regard. 9. As the State or Union Territory Government is required to implement ICT Projects in accordance with the guidelines issued by the Central Government, almost all states have been following the PPP model by sourcing out the ICT Project work to the private parties under the BOOT model (as suggested by the Central Government).

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backup facilities, LAN, etc.), maintenance of equipment and provision of computer training services for 5 years in 5000 schools divided in 10 zones on the BOOT Model basis. 13. The Applicant was selected vide Letter of Award accepted on March 26, 2013 to execute the contract in 3 zones i.e. 1590 schools. Accordingly, the Applicant entered into an agreement with DE(S&HS) on 13th November, 2013 (hereinafter referred to as the agreement ). Activities to be undertaken by the Applicant 14. In terms of the agreement, DE(S&HS) would arrange the necessary minimum constructed rooms/ space in each school for setting up computer labs and the Applicant would carry out the necessary work viz. flooring, furniture and fixtures, etc. for preparing each site to be used as an ICT lab. 15. Further, as per the specifications laid down in the Annexure-I and Annexure-IA to the agreement and the decision of the technical committee, the Applicant would procure the requisite number of IT equipment i.e

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uding the headmaster/headmistress of the school in computer aided learning and computer education with the usage of available ICT infrastructure. Further, the applicant shall impart technical training to the subject teachers for a period of ten days per year for normal operation, installing and use of textbook based educational software, computer education software, additional educational software, school management software, common software applications. 18. Moreover, it is also the responsibility of the Applicant to maintain and upkeep the ICT labs in proper working conditions for the entire contract period at its own cost. For this, the Applicant would have to provide requisite manpower to carry out the necessary repairs as and when required within the time limit prescribed in the agreement. Besides, the Applicant would also appoint a help desk which will serve as a single point of contact for all ICT related incidents and service requests. Further, the Applicant shall also provide

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, entails that advance ruling may be filed by an applicant on following questions: – a. Classification of any goods or services or both; b. Applicability of a notification issued under the provisions of chis Act; c. Determination of time and value of supply of goods or services or both; d. Admissibility of input tax credit of tax paid or deemed to have been paid; e. Determination of the liability to pay tax on any goods or services or both; f. Whether applicant is required to be registered; g. Whether any particular thing done by the applicant with respect to any goods or Services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. 22. The Applicant submits that the issue on which advance ruling is sought in the instant matter relates to the applicability of Sl. No. 72 of Notification No. 12/ 2017-Central Tax (Rate) dated 28.06.2017 under CGST Act to the services provided by the Applicant. The questions relating to applicability of a

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ns: Notification No. 12/2017 Notification No. 12/2017 provides for the exemption for intra-State supply of services of description as specified in column (3) of the Table, from so much of the Central Tax leviable thereon under sub-section (1) of section 9 of the CGST Act, as is in excess of the central tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5). 26. For quick reference, Entry No. 72 of the Notification No. 12/2017 is reproduced herein below: Sl.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent) Condition (1) (2) (3) (4) (5) 72 Heading 9992 Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union territory administ

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ing, Site maintenance, operation, etc. to implement ICT Projects in the government secondary and higher secondary schools in the state of Maharashtra. A detailed explanation of the activities carried out by the Applicant is already provided in the facts above (Annexure I to the present application). 31. At this juncture, it is essential to analyse whether all the above referred activities carried out by the Applicant would qualify as supply of services under the training program or not? 32. In order to answer this question, it is pertinent to understand true nature, scope and extent of the activities undertaken by the Applicant in the implementation of ICE Projects under the ICT in Schools scheme. All the activities undertaken under ICT Projects are naturally bundled 33. It has been explained in the facts of the instant matter (Para 6-9 of Annexure I to the application) that the national level policy framed by the Central Government for implementation of ICT Projects provides that the

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pective of recipient of supplies here i.e. the Government of Maharashtra or other state governments in other cases, is to receive everything together as a bundle in all the cases. In other words, the state governments want one private party to implement ICF project in a wholesome manner. 37. Therefore, in view of the industry practice and the expectation of state governments as recipient of supply, the Applicant is of the understanding that all the activities performed by the private parties under the BOOT model are naturally bundled. The basic infrastructure is being developed to provide computer training to the students or teachers 38. With the background in mind, as discussed above, the Applicant would like to highlight the fact that the basic idea of the Government of Maharashtra behind sourcing out the ICT project to the Applicant is that the Applicant should provide computer training to specific number of schools in Maharashtra for five years. Further, to be able to impart such c

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er training is also supported by the policies framed by the Central as well as State Government in this regard. 42. The vision and mission statement in the new policy provides that the scheme has been introduced in schools with an aim to promote computer literacy and technologically-aided education among the students as well as teachers. 43. The preamble to the agreement clearly provides that the supply of computer hardware, software, faculty and provision of education services under BOOT model are in pursuit to improve the quality of education in secondary and higher secondary schools of Maharashtra. 44. On a careful perusal of the new policy issued by the Central Government and the preamble of the agreement, it is abundantly clear that the prime object behind this scheme is to promote computer literacy among students and teachers. Thus, the main thrust under this scheme is to impart computer training and to achieve this, the Government is making provisions for ICT lab and other IT in

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e in the education system are not familiar with and hence, the teachers themselves requires training from those who are experts or more familiar with it. c. Even the Government lacks the basic infrastructure and it is also not technically equipped to maintain and operate the hardware and software systems installed for ICT Projects. d. Under the BOOT model, the experts in the IT fields are engaged and thus, the schools will get benefit of the expertise of the private IT vendors. e. It takes a considerable time for the computer learning processes to stabilize and the BOOT model leverages the expertise of IT vendors for the time period enough for smooth transition. 47. Thus, for the above referred merits of the BOOT Model, the Government has encouraged the State Governments to opt it for implementing ICT Projects. 48. It is to be noted that prior to introduction of the new policy, the Government of India had amended its old policy in 2011 by issuing revised guidelines of in Schools (herei

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achieve the object of imparting computer training to the students and teachers. 50. Therefore, keeping in mind the past experience, BOOT model is preferred and outright purchase of assets is kept as the last resort. The Applicant submits that the above discussion is to bring to the notice of the Hon ble Advance Ruling Authority that the focus under the BOOT model and the present agreement of the Applicant with the State of Maharashtra is on the provision of quality computer training for 5 years and not creation / supply of infrastructure. The Applicant is not providing operation or maintenance services 51. It is to be noted that in terms of the agreement, during the period of contract (i.e. 5 years), the operation and maintenance of the entire IT infrastructure, equipment is to be carried out by the Applicant on its own Cost. It is to be noted that during this period, the ownership of the equipment and infrastructure remains with the Applicant. This can be inferred from the following t

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d in the supply of operation or maintenance services in as much as operation or maintenance of self-owned equipment does not amount to supply of services to third party. 54. Reliance in this regard is placed on the decision of CMS (I) operations and Maintenance Co, Pvt. Ltd. vs. CCE, Pondicherry = 2007 (5) TMI 74 – CESTAT, CHENNAI wherein, the Hon ble Tribunal has held that the maintenance or repair services undertaken by CMS cannot be taxed under Management, Maintenance or Repair service in as much as the same are undertaken in respect of the self-owned goods and would amount to self-service. This view of the Tribunal is upheld by the Hon ble Supreme Court in CCE, Pondicherry vs. CMS (I) operations and Maintenance co. Pvt. Ltd. = 2017 (11) TMI 442 – SUPREME COURT. 55. Thus, in view of the above discussion it is clear that the entire infrastructure is owned by the Applicant and the repair and maintenance activities undertaken by the Applicant are in regard to the self-owned equipment.

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goods is taking place after the expiry of 5 years. 59. Without prejudice to the above discussion regarding supply of goods, it is submitted that even if some value is to be attributed towards supply of goods (equipment / infrastructure), the supply of goods here is ancillary to the principal supply of computer training service. As discussed above, the basic idea of the ICT project implementation is provision of computer training to specific schools in the state of Maharashtra and not procurement of equipment / mere creation of infrastructure. 60. In view of the above discussion, it is abundantly clear that the Applicant is responsible for provision of computer training for five years using the newly built infrastructure. Entry No. 72 of Notification No. 12/2017 requires that the services must be provided under a training programme. It is important to analyse if the services of provision of computer training by the Applicant can be considered to have been provided under a training progr

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repeated practice. Training : 1. preparatory discipline for participants in athletics. 2. instruction and practice in a particular skill, first aid training. (iv) Chambers English Dictionary Training 1. practical education in any profession, art, or handicraft; 2. a course of diet and exercise for developing physical strength, endurance or dexterity; (v) Oxford Dictionary of English, third edition Training means the action of teaching a person or animal a particular skill or type of behaviour 62. On a careful perusal of the above referred dictionary meaning. it can be understood that in common parlance, training is generally used to refer to practical instruction or learning process. It also means practical guidance given for developing skills or the action of teaching or giving instruction in a particular subject to enhance skills. 63. It is to be noted that under the erstwhile service tax regime, the services in the nature of commercial training and coaching provided by commercial t

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not restricted to a particular subject and it covers various subjects and areas. On the other hand, training is inculcating skills in an individual in a particular subject or field. It is further supported by placing reliance on the decision of Hon ble Mumbai Tribunal in the case of CCE, Pune – III vs. Mitcon Consultancy and Engg. Services Ltd. = 2017 (6) TMI 379 – CESTAT MUMBAI. Wherein, the Hon ble Mumbai Tribunal has held that the term education includes training. 66. In the instant case, the Applicant is engaged in imparting computer skills to the students as well as teachers. As far as students are concerned, they are taught computer as a subject wherein, various skills viz. operation of computers, using MS-Office, internet, etc. are given to them. Besides that, even teachers and headmaster/ headmistress are given skills in regard to computer-aided learning. 67. It is to be noted that the activities of the Applicant are restricted to providing skills to teachers as well as studen

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same would amount to training services for the purpose of entry No. 72 of Notification No. 12/2017. 70. It is already discussed in detail that the Applicant is engaged in providing computer related skills to the students as well as teachers. Thus, it is abundantly clear that the services provided by the Applicant viz. computer related training to the students as well as teachers under ICT Project would squarely fall within the ambit of term training used in Entry No. 72 of Notification No. 12/2017 irrespective of the tenure, syllabus, content, etc. of the Project. 71. In view of the above discussion, it can be inferred that the first pre-requisite of the Entry No. 72 of the Notification No. 12/2017 is fulfilled. The services are provided to Government of State of Maharashtra 72. The second pre-requisite of Entry No. 72 of Notification No. 12/2017 is that the services are to be provided to the Central or State or Union Territory administration. In the instant case, the agreement pertai

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overall implementing and reviewing the quality education in the government secondary and higher secondary schools across the State of Maharashtra. As the ICT Project is to be implemented in the government secondary and higher secondary school, the agreement has been entered into by the Director of Education on behalf of the State of Maharashtra. 75. It is also apparent from the definition clause of the agreement which provides that director means the Director of Education (Secondary and Higher Secondary), Maharashtra State that is acting on behalf of the Government of Maharashtra as the implementing officer in respect of ICT Project in the State of Maharashtra. Therefore, it is clear that the DE(S&HS) is an implementing authority acting on behalf of the State of Maharashtra for implementation of ICT Project. Thus, the Applicant is providing services to the Government of State of Maharashtra. 76. In view of the above, it is abundantly clear that the Applicant is engaged in providin

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of aforementioned, the Applicant seeks to enter the following question for Advance Ruling and its interpretation of the question will be as under: Question: Whether the training services provided by the Applicant are covered under the scope of Entry No. 72 of Notification No. 12/2017? Applicant s Understanding: The Applicant is providing computer training services to the Government of Maharashtra and the whole expenditure in regard to such training programme, is borne by the Central Government as well as the Government of Maharashtra, Thus, the services provided by the Applicant would fall within the scope of Entry No. 72 of Notification No. 12/2017 and thus, leviable to CGST and SGST at Nil rate. 03. CONTENTION – AS PER THE CONCERNED OFFICER No submissions have been made by the department. 04. HEARING The case was taken up for preliminary hearing on dt. 18.04.2018, with respect to admission or rejection of the application when Sh. Kapil Sharma, Advocate along with Ms. Jyoti Pal, Advoc

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the agreement entered into by the applicant with The Director of Education (Secondary and Higher Secondary), Maharashtra State (hereinafter referred to as DE(S&HS) to implement ICF project in 5000 government secondary and higher secondary schools in ten identified regions in the State of Maharashtra, 5.3 We therefore take up the issue of interpretation of afore-mentioned Entry No. 72 of the said Notification to the subject activity of the applicant for discussion and are reproducing the said Entry No which is as under:- Sl.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent) Conditions (1) (2) (3) (4) (5) 72. Heading 9992 Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union territory administration. Nil Nil 5.4 We observe that as per Entry No 72 pertaining to Heading 9992, Servi

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NT UNION TERRITORY ADMINISTRATION. The applicant has submitted that they are working with various State or Union Territory Governments to promote computer training among the students and teachers of the government/government aided higher secondary schools under the ICT Project. The applicant in their submissions have stated that they are engaged in single supply of computer training services to the state of Maharashtra in the form of installation, commissioning, site maintenance, operation, etc. to implement ICT Projects in the government secondary and higher secondary schools in the state of Maharashtra. They have also submitted that the ICT project is sourced from them by the DE(S&HS) for providing computer training to specific number of schools in Maharashtra for five years and further, to be able to impart such computer training, the Applicant is also made responsible for creating the infrastructure in such schools as required, which will be used by the Applicant for first five

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ct period and shall be inclusive of all taxes, duties…. Para 4.3 of the said contract says that the contractor shall supply the multimedia base computer aided learning software…. The said portions of the contracts clearly envisage a situation of supply of both goods and services and not services only. For the contract to fall under Services provided to… there should be only services rendered and no supply of goods which is not so in this case. To summarise, the applicant has entered into a contract with Maharashtra State, for a period of 5 years, for implementation of the ICT @ school project in Government and Government aided higher secondary schools across the State of Maharashtra. In the preamble of the contract it is mentioned that In its pursuit to improve the quality of education in Secondary and Higher Secondary schools of Maharashtra, the supply of computer hardware, software and connected accessories, Faculty and provision of IT Education Services in Government Secondary

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ssary infrastructure in schools for implementation of ICF project. Hence from the terms of the Contract, we find that the applicant is not just providing a supply of Service but is also providing a composite supply of Goods i.e. hardware and network equipments, printers, scanners, power equipments, and also imparting training on use of such equipments as per the syllabus prescribed (The said tender was for the supply of computer hardware, software and connected accessories along with the site preparation (i.e. vinyl flooring, furniture and fixtures, electrical fittings, power backup facilities, LAN, etc.), maintenance of equipment and provision of computer training services for 5 years in the various schools). Thus, it will be incorrect to dub the entire project as a training programme. It is rather a composite supply of goods and services, not naturally but artificially bundled having distinctly separate components with distinct value attributable to each of the components. B. SERVICE

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g of manpower in the form of teachers, etc. 4. Training the teachers and the students to create digital awareness. Further, we find that the applicant has stated that they are imparting computer skills to the students as well as teachers Also we see that the contract is for the supply of computer hardware, software and connected accessories along with the site preparation (i.e. vinyl flooring, furniture and fixtures, electrical fittings, power backup facilities, LAN, etc.), maintenance of equipment and provision of computer training services for 5 years in 1590 Govt, and Govt. aided high schools of Maharashtra under ICT @ school project for a certain contract value. Thus, the contract is clearly for supply of goods and services including training. It is a composite supply having distinctly identifiable components with distinct value attributable to each of the components. There is no doubt that the applicant has provided computer training service as part of the contract, but the said s

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n/pre-requisite is also not satisfied. C. SERVICES SUPPLIED FOR WHICH THE TOTAL EXPENDITURE IS BORNE BY THE CENTRAL GOVERNMENT, STATE GOVERNMENTWNION TERRITORY ADMINISTRATION. We find from a plain reading of the terms of the contract that payment for the work done is to be made by DE(S&HS) which is a department of the State Government. Thus the source of funding the expenditure is the State Government. Thus there is no dispute in respect of fulfillment of this condition but as per discussions above, the other two conditions of Notification are not satisfied. 5.7 Thus we find that when the language of a taxing statute is clear, if the conditions of supply falls within the four corners of statute allowing exemption, it is to be exempted. If not, tax is to be levied. In the present case all the conditions of Entry No 72 of the Notification No. 12/2017 have not been fulfilled and therefore there is no question the applicant being eligible for exemption on the basis of the said Entry. 0

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GST – States – 15/2018 – Dated:- 25-6-2018 – Government of India, Ministry of Finance, Department of Revenue Office of the Chief Commissioner, Goods and Services Tax & Customs Crescens Building, MG Road, Shillong.793001 Tel.Nos.91-0364-250013112502052. Fax nos. 91-0364-2224747/2502047, Email: ccshillo@excise.nic.in Trade Notice No. 15/2018 Dated. Shillong the 25th June, 2018 Subject: reg. The Central Board of Indirect Taxes & Customs-GST Policy Wing has issued a Circular No. 49/23/2018-GST dated 21st June, 2018 for the Trade and as well as all concerned regarding modifications to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances,

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by the expression three days ; (ii) The statement after paragraph 3 in FORM GST MOV-05 should read as: In view of the above, the goods and conveyance(s) are hereby released on (DD/MM/YYYY) at _ AM/PM. 3.0 Further, it is stated that as per rule 138C (2) of the Central Goods and Services Tax Rules, 2017, where the physical verification of goods being transported on any conveyance has been done during transit at one place within a State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently. Since the requisite FORMS are not available on

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nty-five consignments is intercepted and the person-in-charge of such conveyance produces valid e-way bills and/or other relevant documents in respect of twenty consignments, but is unable to produce the same with respect to the remaining five consignments, detention/confiscation can be made only with respect to the five consignments and the conveyance in respect of which the violation of the Act or the rules made thereunder has been established by the proper officer. This Trade Notice is being issued so as to sensitize the trade and field formations about the contents of the aforesaid references and for complete details, the respective references may please be referred in the CBIC's website www.cbec.gov.in. All Commissioners are reques

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GST – States – F.A-3-20-2018-1-V-(54) – Dated:- 25-6-2018 – Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal No. F.A-3-20-2018-1-V-(54).- In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely :- AMENDMENTS Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Madhya Pradesh Goods and Services Tax Rules, 2017,- (i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely :- Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16. ; (ii) in rule 83, in sub-rule (3), in th

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be substituted, namely:- (a) the inward supplies of goods or services or both were received from a registered person against a tax invoice; ; (v) in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely :- Provided further that an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund. ; (vi) in rule 133, for sub-rule (3), the following shall be substituted, namely :- (3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order- (a) reduction in prices ; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate

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re empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply. ; (viii) in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:- 10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished. ; (ix) with effect from 01st July, 2017, in FORM GST PCT-01, in PART B, (a) against Sl. No. 4, after entry (10), the following shall be inserted, namely:- (11) Sales Tax practitioner under existing law for a period of not less than five years (12) tax return preparer under existing law for a period of not less than five years ; (b) after the Consent , the following shall be inserted, namely:- Declaration I hereby declare that: (i) I am a citizen of India; (ii) I am a person of sound mind; (iii) I have not been adjudicated as an insolvent; and (iv) I have not been convicted by a competent

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er No. Date Taxable Value Integrated Tax Central Tax State Tax/Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 ; (xi) in FORM GST RFD-01A, in Annexure-1, (a) for Statement 1A, the following Statement shall be substituted, namely:- Statement 1A [see rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl.No. Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies GSTIN of the supplier No. Date Taxable value Integrated Tax Central Tax State Tax/Union territory Tax No. Date Taxable value Integrated tax Central Tax State Tax/Union territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 ; (b) for Statement 5B, the following Statement shall be substituted, namely:- Statement 5B [see rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl.No. Details of invoices of outward supplies in case refund is claimed by supplier/Detail

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GST – States – 26/2018-State Tax – Dated:- 25-6-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 25th June 2018 NOTIFICATION Notification No. 26/2018-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1018/C.R. 54/ Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :- 1. (1) These rules may be called the Maharashtra Goods and Services Tax (Fifth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall be deemed to have come into force with effect from the 13th day of June, 2018. 2. In the Maharashtra Goods and Services Tax Rules, 2017,- (i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely :- Provided further that the value of supplies on acc

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efund is claimed under sub-rules (4A) or (4B) or both; and (b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4). (iv) with effect from 01st July, 2017, in rule 95, in sub-rule (3), for clause (a), the following shall be substituted, namely:- (a) the inward supplies of goods or services or both were received from a registered person against a tax invoice; ; (v) in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely :- Provided further that an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund. ; (vi) in rule 133, for sub-rule (3), the following shall be substituted, namely :- (3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of goods or se

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ed under the Act; and (e) cancellation of registration under the Act. Explanation: For the purpose of this sub-rule, the expression, concerned State means the State in respect of which the Authority passes an order. ; (vii) in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely :- (o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply. ; (viii) in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely :- 10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished. ; (ix) with effect from 01st July, 2017, in FORM GST PCT-01, in PART B, (a) against Sl. No. 4, after entry (10), the following shall be inserted, namely:- (11) Sales Tax practitioner under existing law for a period of not less than five years (12) tax return prepa

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llowing Statement shall be substituted, namely :- Statement 5B [see rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl.No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax/Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 ; (xi) in FORM GST RFD-01A, in Annexure-1, (a) for Statement 1A, the following Statement shall be substituted, namely:- Statement 1A [see rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl.No. Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies GSTIN of the supplier No. Date Taxable value Integrated Tax Central Tax State Tax/Union territory Tax No. Date Taxable value Integrated tax Cent

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GST – States – 15/2018-19-GST – Dated:- 25-6-2018 – Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji – Goa – 403001 CCT/26-4/2017-2018/1214 Dated: 25th June, 2018 CIRCULAR (No. 15/2018-19-GST) Subject: reg. Circular No. 09/2018-19-GST dated 30.04.2018 was issued to clarify the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. 2. In order to clarify certain issues regarding the specified procedure in this regard and in order to ensure uniform implementation of the provisions of the Goa GST Act across all the field formations, the Commissioner of State Taxes, in exercise of the powers conferred under section 168 (1) of

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carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently. Since the requisite FORMS are not available on the common portal currently, any action initiated by the State tax officers is not being intimated to the central tax officers and vice-versa, doubts have been raised as to the procedure to be followed in such situations. 3.1 In this regard, it is clarified that the hard copies of the notices/orders issued in the specified FORMS by a tax authority may be shown as proof of initiation of action by a tax authority by the transporter/registered person to another tax authority as and when required. 3.2 Further, it is clarified that only such goods and/or conveya

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GST – States – NO.28/2018-STATE TAX – Dated:- 25-6-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION NO.28/2018-STATE TAX [NO.836-F.T.] DATED 25-6-2018 In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the West Bengal Goods and Services Tax (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 19th day of June, 2018. 2. In the West Bengal Goods and Services Tax Rules, 2017, – (i) i

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ses of the said Chapter XVI."; (ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:- "Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days. Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted."; (iii) in rule 142, in sub-rule (5), after the words and figures "of section 76", the words and figures "or section 129 or section 130" shall be inserted; (iv

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Goods and Services Tax – Started By: – Satyajit Das – Dated:- 23-6-2018 Last Replied Date:- 26-6-2018 – I am a distributor of Bathroom fittings. this month I organised a dealers meet. I incurred some expenses on purchases of gift items, booked conference hall and lunch, etc.Can I avail Input Credit on these bills – Reply By YAGAY and SUN – The Reply = Input Tax Credit on food expenses may not be eligible u/s 17(5). – Reply By Alkesh Jani – The Reply = Sir,I agree with the reply given by our experts and in addition, I would say that ITC taken on gift is required to be reversed.Thanks – Reply By Ganeshan Kalyani – The Reply = Input tax credit on conference is also a matter of discussion. If you have held conference in the state where you hav

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Goods and Services Tax – Started By: – ShaikhAbdulSamad Ahmad – Dated:- 23-6-2018 Last Replied Date:- 2-7-2018 – Mr. India provides intermediary service to non resident company. As per section 13 of the IGST Act, 2017 states that PoS is place of provider of service, which destine it as Intra state. However, section 7(5)(c) of the IGST Act, 2017 colour the transaction as Inter state. Kindly clarify, whether it is Intra or inter. – Reply By Rajagopalan Ranganathan – The Reply = Sir, You are providing intermediary service to non-resident company. Can you specify whether the non-resident company has any office or permanent establishment in India? If the non-resident company has its office or permanent establishment in India and such office/establishment is located in a State other than the State in which service provider is located then it will be inter-state supply. If the service provider and the non-resident company has its office or permanent establishment in the same State then it wi

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erritory is defined at Section 2 (22) which is (22) taxable territory means the territory to which the provisions of this Act apply; . On cumulative reading it clears that provisions of this Act applies only to India and not the foreign land. Here it is important to note that taxable territory includes, terrestrial water, i.e. sea and sea bed even. Further, Section 13 (1) of IGST Act, 2017, reads as (1) The provisions of this section shall apply to determine the place of supply of services where the location of the supplier of services or the location of the recipient of services is outside India . Even on plain reading it implies that supplies are received or supplied by the person located outside India (in simple words imported by an Indian importer), it shall be treated as inter-state and IGST is to be paid. Our experts may correct me if mistaken. Thanks – Reply By ShaikhAbdulSamad Ahmad – The Reply = Dear Rajagopalan Sir,The Non Resident company does not have any PE in India. Thank

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– Reply By Rajagopalan Ranganathan – The Reply = Sir, Section 13 (8) (b) of IGST Act, 2017 stipulates that the place of supply of services shall be the location of the supplier of services in the case of intermediary services. Therefore in the case of intermediary service though the receiver of the supply is outside the taxable territory . in such a situation whether igst or cgst+sgst is leviable. In my opinion since the service receiver is outside taxable territory igst is payable. – Reply By PAWAN KUMAR – The Reply = As per my view, two options are as under:- 1-As per Igst act, if there is no physical presence of recipient in taxable territory then place of supply will be location of supplier, therefore liable for cgst,sgst being intra state supply. 2-In case of purely intermediary services, in such case place of supply will be lication of supplier, thus liable for cgst, sgst being intra state supply. – Reply By Alkesh Jani – The Reply = Sir, In my point of view, supply of goods or

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Goods and Services Tax – Started By: – Basha AbdulRazack – Dated:- 23-6-2018 Last Replied Date:- 25-6-2018 – Sir/Madam Adjusted Total turnover means the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding – (a) the value of exempt supplies other than zero-rated supplies and (b) the turnover of supplies in respect of which refund is claimed under subrules (4A) or (4B) or both, if any, during the relevant period; With reference to the above please expli

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Goods and Services Tax – Levy of GST – distribution of electricity – The Services provided by M/s TPADL with respect to the non-tariff charges recovered from their customers are not eligible for exemp

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Goods and Services Tax – Levy of GST – Difference between ‘storage or warehousing’ service and ‘renting of storage premises’ service – The service provided by M/s. Rishi Shipping is classifiable as ‘R

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2018 (7) TMI 884 – AUTHORITY FOR ADVANCE RULING – RAJASTHAN – 2018 (14) G. S. T. L. 616 (A. A. R. – GST) – Levy of GST/NIL rate of duty – processes undertaken on agricultural produce – Manufacture/ marketability – Cleaning of the various Agriculture produce like Saunf (Fennel) Dhaniya (Coriander), Jeera (Cumin seeds), etc. or the like goods which are brought to them by the farmers or by the traders – Entry S. No. 24 (i)(i)(c) of N/N. 11/2017 Central tax (Rate) dated 28/06/2017 and Entry No. 54(c) of N/N. 12/2017 -Central Tax (Rate) dated 28/6/17.
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Whether the activity of the applicant covered by Entry S. No. 24 (i)(i)(c) or S. No. 24(i)(iii) of Notification No. 11/2017 Central tax (Rate) dated 28/06/2017 attracting NIL rate of tax? – Whether the activity of the applicant covered by Entry S. No. 54(c) or Entry No. 55 of Notification No 12/2017 -Central Tax (Rate) dated 28/6/17 attracting NIL rate of tax? – Held that:- Applicant M/S Rara Udyog, Jaipur has a cleaning plant installed

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sting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce, should be carried out at Agricultural Farm i.e. all given processes must necessarily be undertaken at Agriculture Farm only then it would attract NIL rate under GST.
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Applicant M/S Rara Udyog, Jaipur has himself stated that it has a cleaning plant which clearly suggests that it undertakes specialized activity of cleaning using specific machines and equipments which are installed at its premises and away from Agricultural farm – Thus As per Entry no. 24(i)(i) of the Notification No. 11/2017 Central tax (Rate) dated 28/06/2017 and the Entry No. 54(c) of the Notification No. 12/2017 Central tax (Rate) dated 28/06/2017 NIL rate of GST is Applicable on given processes only if undertaken at an agriculture farm and not otherwise.
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The activity of mechanized cleaning does not f

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cant : Shri Alok Kumar Kothari, Advocate RULING (A) SUBMISSION OF APPLICANT That the applicant is engaged into the activities of cleaning of the various Agriculture produce like Saunf (Fennel) Dhaniya (Coriander), Jeera (Cumin seeds), etc. or the like goods which are brought to them by the farmers or by the traders. That the agriculture produce contains dust particles, certain small pieces of stones, dust, mud and other impurities etc. The applicant is having cleaning plant and they remove the various impurities but do not change the essential character of the agriculture produce but make the product marketable for primary market. 2. The relevant headings and definition re- reproduce below: (i) Entry S. No. 24 (i)(i)(c) of Notification No. 11/2017 Central tax (Rate) dated 28/06/2017 attracting NIL rate of tax: "processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading,

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ntry No. 55 of Notification No 12/2017 -Central Tax (Rate) dated 28/6/17: Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. (v) The explanation provided at pt. 4 (vii) of the notification 11/2017 Central tax (Rate) dated 28/06/2017 or definition (d) at point 2 of the Notification No 12/2017 -Central Tax (Rate) dated 28/6/17 defines agriculture produce as: "agricultural produce" means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market."

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d on the applicant firm on the cleaning activity under the erstwhile Finance Act 1994. Reference is made to the point 4.4.6 of the Education guide (as reproduced at below paragraphs at pt. 6). Therefore, alternatively activity of cleaning may also be covered by Entry S. No. 24 (i)(i)(c) of Notification No. 11/2017 Central tax (Rate) dated 28/06/2017 and Entry No. 54(c) of Notification No 12/2017 -Central Tax (Rate) dated 28/6/17 attracting NIL rate of duty. 5. Further the point 4.4.6 alternatively also clarifies "Shelling of paddy would not be covered in the negative list entry relating to agriculture as this process is not done on a farm but in a rice shelling unit normally located away from the farm. However, if shelling is done by way of a service i.e. on job work then the same would be covered under the exemption relating to 'carrying out of intermediate production process as job work in relation to agriculture'." Applying the ratio "cleaning activity" d

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to (iii) above, provided to business entities; (b) Services by the Reserve Bank of India; (c) Services by a foreign diplomatic mission located in India; (d) Services relating to agriculture or agricultural produce by way of,- (i) Agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or [ * * * ] testing; (ii) Supply of farm labour; (iii) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (iv) Renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (v) Loading, unloading, packing, storage or warehousing of agricultural produce; (vi) Agricultural extension se

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ices through farmer education or training; (5) "agricultural produce" means any produce of agriculture on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market; [Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017] Rate of GST on intra-State supply of specific services with Service Code Tariff (SAC) In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government , on the recommendations of the Council , and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the central tax , on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Ch

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(c) process es carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services ; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. (ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. (iii) Carrying out an intermediate productio

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otification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that.- (a) credit of input tax charged on goods or services used exclusively in supplying such service has not been taken; and (b) credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder. (v) 'Information technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment. (v

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11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as specified in column (3) of the Table below from so much of the central tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said fable, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:- TABLE (1) (2) (3) (4) (5) SI. No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Service Rate (percent.) Condition 54 Heading 9986 Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or ot

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earing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. Nil Nil 2. Definitions.- For the purposes of this notification, unless the context otherwise requires,- (a) "advertisement" means any form of presentation for promotion of, or bringing awareness about, any event, idea, immovable property, person, service, goods or actionable claim through newspaper, television, radio or any other means but does not include any presentation made in person; (b) "Advocate" has the same meaning as assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 (25 of 1961): (c) ''Agricultural extension" means application of scientific research and knowledge to agricultural practices through farmer education or training; (d) "Agricultural produce" means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, r

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cting NIL rate of tax. Personal Hearing (PH) In the matter personal hearing was given to the applicant and accordingly Shri Alok Kumar Kothari, Advocate, appeared as representative of applicant for personal hearing on 11.05.2018. During the PH he reiterated the submissions already made in the application for Advance Ruling submitted on 27.03.2018.. He requested that the case may be decided as per the above submission made earlier. FINDINGS : 1. The Jurisdictional Officer in his/her comments has stated that the activity of cleaning is not being carried out at agriculture farm but at special cleaning plant installed away from agricultural farm .Further it is stated that cleaning activity cannot be defined as intermediate production process as job work in relation to cultivation of plants, hence are not covered under NIL rate of tax. 2. Applicant M/S Rara Udyog, Jaipur has a cleaning plant installed at E-144. RIICO Industrial Area Bagru . Jaipur and undertakes removing of various impuriti

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It limits the processing only to that extent which makes it marketable for primary market. Hence all other processes which are done after acquiring the stage of first marketability fall outside the scope of above clause. 5. Secondly and most importantly processes undertaken on agricultural produce such as tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce, should be carried out at Agricultural Farm i.e. all given processes must necessarily be undertaken at Agriculture Farm only then it would attract NIL rate under GST. 6. Applicant M/S Rara Udyog, Jaipur has himself stated that it has a cleaning plant which clearly suggests that it undertakes specialized activity of cleaning using specific machines and equipments which are installed at its premises and away from Agricultural farm. 7. Thus As per En

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Goods and Services Tax – Started By: – PUNEET KUMAR – Dated:- 22-6-2018 Last Replied Date:- 25-6-2018 – We are not able to file GSTR-1 for the M/o May 2018 and Status is showing as Error in Submission . After clicking on Error in Submission, Screen displays a message with No Action taken on item of Invoice No. xxxx. which relates to Feb Month Invoice We have tried to take action on this invoice but status shows as Processed with Error You are requested to get it resolved as early as possible. –

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Goods and Services Tax – Started By: – Yatin Bhopi – Dated:- 22-6-2018 Last Replied Date:- 26-6-2018 – Dear expert We have wrongly paid CGST+SGST due to calculation mistake in GSTR-3B for the month of April 2018. due to this there is a mismatch in GSTR-1 also. Below are the option available for refund claims on the portal, but there is no option for such type of refund claim. 1.Refund of Excess Balance in Electronic Cash Ledger 2.Refund of ITC on Export of Goods & Services without Payment of Integrated Tax 3.On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) 4.Refund on account of ITC accumulated due to Inverted Tax Structure 5.Recipient of Deemed Exports 6.Refund on account of Supplies to SEZ unit/ SEZ Dev

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Goods and Services Tax – Started By: – Rizwan Ullah – Dated:- 22-6-2018 Last Replied Date:- 26-6-2018 – Sir,As u are aware works contract under GST is simpler to the one in previous tax regime but still some doubts persists. We are reqistered manufacturing entity, we have upcoming project related to plant expansion which involves new power plant commissioning. We are asking parties to submit quotations for various activities related to plant erection. We need to build new boilers & chimney involving mechanical & civil work. We will be issuing works contract to various vendors.Please let me know are we entitled to take ITC of 18 % GST charged by registered contractor under this new regime for the works related to plant & machine

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ods or in some other form) is involved in the execution of such contract; The plant and machinery are defined by way of explanation given after the sub-section 6 of Section 17 of CGST Act, 2017 and is given below:- Explanation.-For the purposes of this Chapter and Chapter VI, the expression plant and machinery means apparatus, equipment, and machinery fixed to earth by foundation or structural support that are used for making outward supply of goods or services or both and includes such foundation and structural supports but excludes- (i) land, building or any other civil structures; (ii) telecommunication towers; and (iii) pipelines laid outside the factory premises . The ITC of plant and machinery can be availed, but not for land, buildin

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Goods and Services Tax – Levy of GST – Composite supply – natural bundle of services – turnkey project – upon examination of the specific nature of the supply envisaged under the draft contract we con

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 22-6-2018 – Advance rulings are important in any tax law as it provides a forum for clarification and possible interpretation of statutory provisions. Moreover, it conveys the legislative intention from the revenue s view point. Provisions of advance ruling are contained in section 95 to 106 of CGST Act, 2017 and State / UT GST enactment. Rules 103 to 107 of also provide for forms, manner, certification etc. The Authority for Advance Rulings (AAR) have been set up in all the states and we have now over 50 advance rulings on different issues already pronounced by various State Authorities. However, appellate mechanism for filing appeals against AAR rulings is not yet in place and one is faced with this challenge. Another major issue presently being faced is about multiple authorities (equal to number of States), each pronouncing a ruling of its own even if the matter is covered by some other State AAR s rulings. There wo

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rity for Advance Ruling ruled that E-rickshaw tyres are covered by Tariff Heading 4011 and rate of tax shall be 14 per cent under MGST Act, 2017 and 14 per cent under CGST Act, 2017. [In Re: CEAT Ltd (2018) 5 TMI 699 (AAR-Maharashtra);] Advance Ruling on taxability of scrap items The Authority for Advance Ruling has ruled that disposal of scrap vehicles for consideration is a sale and section 7 explaining the expression supply covers supply of such as sale or disposal made for a consideration. Section 7, further, says that the supply has to be in the course or furtherance of business. With regard to this, it is seen that the applicant is in the business of having a cash management network involving transportation of cash. The disposal of the cash carrying vans is a transaction in connection with or incidental or ancillary to the business of having a cash management network. As and when the vehicles become scrap, they have to be disposed of and the proceeds there from to be identified a

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nt was a subsidiary of a leading US multinational Cargill Inc. Cargill provides food, agriculture, financial and industrial products and services to the world together with fanners, customers, governments and communities and helps people thrive by applying its market leading insights and 150 years of experience Cargill globally, has more than 155,000 employees in 70 countries who are committed to feeding the world in a responsible way, reducing environmental impact and improving the communities. In India, the applicant is broadly engaged in the following businesses – Processing, refining and marketing Imported and Indigenous vegetable oils serving food industry customers with vegetable oils, fats, blends and bakery shortenings and serving household consumers with a portfolio of fortified and healthy branded edible oils Offering high quality food ingredients to serve food manufacturers and food service industry Origination, processing, storing, trading and marketing a wide range of agri

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mber 27 of Schedule II of Notification No. 1/2017 State Tax (Rate) dated 29-6-2017 issued under MGST Act, 2017 and Notification No. 1/2017 Central Tax (Rate) dated 28-6-2017 issued under CGST Act, 2017, and the same is taxable at rate of 6 per cent (State tax and Central tax). Entry 90 of Schedule I of Notification No. 1/2017 – Central/State Tax (Rate) would not cover product 'Envirotemp FR3 Fluid'. It is felt that description 'inedible preparations of vegetable oils' perfectly fits the product, Envirotemp FR3 and hence, entry 27 of Schedule II of Notification No. 1/2017 – Central/State Tax (Rate) which covers aforesaid description would be applicable. Thus, natural Easter Dielectric Fluid 'Envirotemp FR3' does not fall under Serial No. 90 of Schedule 1 of Notification No. 1/2017 – State Tax (Rate) dated 29-6-2017 issued under MGST Act, 2017 and Notification No. 1/2017 – Central Tax (Rate) dated 28-6-2017 issued under CGST Act, 2017 and the same is taxable at ra

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Goods and Services Tax – Levy of GST – procurement of services or material from Govt./Govt. Authority – The applicant is covered under local authority – exempted from GST – TMI Updates – Highlights

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2018 (10) TMI 682 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2018 (18) G. S. T. L. 168 (A. A. R. – GST) – Classification of goods – rate of GST – Reactor used in Hand Pump for water disinfection – Whether the ‘Reactors’ are more appropriately classifiable under Chapter sub heading No. 8421 21 90 attracting CGST of 9%, SGST of 9% and IGST of 18% or otherwise?
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Held that:- The Reactor manufactured by the applicant is used to purify the water supplied by hand pumps. It may be mentioned here that the main function of a hand pump is to lift water from under the ground and make them available to the public. The hand pump does its work even without the presence of Reactors inside it. Hence it clearly appears that the Reactor is not an essential part of the hand pump – the basic function of the Reactor is ‘purifying the water’ which is different from the function Of the hand pump which is ‘withdrawal and delivery of water from the underground’.
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The said Reactors are not exclusi

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s other places like motorized pipelines, in buildings along with overhead tank, in swimming pools/ fountains, in sewage water treatment in townships, hotels, hospitals, etc. – Reactors have use as water purifier at several places in various pipelines for purification of water and not only in hand pumps. Therefore their claim that their Reactors be treated as parts of hand pumps is not correct.
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Reactor, in the case of the applicant is nothing but a filtering or purifying machinery/ apparatus for liquids. Apparatus used for filtering or purifying water falls under Heading 8421 21 attracting 9% CGST and SGST each. The Reactor is neither an Ion exchanger plant or apparatus, Household type filter and therefore would fall under the others category i.e. 8421 21 90, thus attracting 9% CGST and SGST each.
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Ruling:- The Reactors are classifiable under Tariff Heading 8421 21 90 of the GST Tariff – GST @ 9% each. Tax @ of 9% CGST and 9% SGST is applicable on the present goods. – GST-ARA

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reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / MGST Act would be mentioned as being under the GST Act 02. FACTS AND CONTENTION – AS PER THE APPLICANT The submission (Brief facts of the case), as reproduced verbatim, could be seen thus – Applicant Company is Manufacturer of Reactor used in Hand pump for Water Disinfection. The Reactor harnesses fluid dynamics & kills microbes in water bore well hand-pump & motorized water lines-eliminating water borne diseases such as diarhea, cholera & typhoid. Function of the Product – The Taraltec Reactor for hand pumps harnessess fluid dynamics and kills microbes in water from bore well hand pump eliminating water borne diseases such as diarrhea, cholera & typhoid. The Reactor can be easily retrofitted into the India mark 2 model (the most widely used hand pump in the world) within an hour by

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Taraltech Reactors can take care of this, to above 99% microbe kill. STATEMENT OF RELEVANT FACTS Statement of applicants interpretation of law in respect of question raised on which Advance Ruling is sought. Since applicant s commodity is forming part of Hand Pump it should be classified as HSN No. 8413, 8413 91 as Hand pumps and parts thereof. 03. CONTENTION – AS PER THE CONCERNED OFFICER The submission, as reproduced verbatim, could be seen thus- M/s. Taraltech Solutions Pvt. Ltd, 176, Udyog Bhavan, Sonawala Road, Goregaon (East), Mumbai 400063 (here in after referred to as the applicant ) has filed above detailed application under Section 98 of the Central Goods and Service Tax Act, 2017 read with Rule 104 (1) of the CGST Rules, 2017 seeking advance ruling on the Classification of goods i.e. Reactor used in Hand Pump for water disinfection. 2. The applicant state that they are manufacturers of reactor used in Hand pump for water disinfection. The Reactor harness fluid dynamics &amp

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pally with the machines falling under Chapter 8413. Applicant has been requested to furnish the product details to ascertain the nature and functions of the product. Authority may also like to direct the applicant to furnish the details as required. 4. As per the Harmonised Systems of Nomenclature (HSN) note – (II) part (Section Note 2) of the Section XVI in general parts which are suitable for use solely or principally with the machines or apparatus are classified under same heading. However, the said Rule does not apply to the parts which in themselves constitute an article covered by headings of the Section X VI, shall be classified in their own appropriate heading even if specially designed to work as part of specific machine. This HSN note particularly applies to heading 8413. Therefore, although catalogue and further details are required, from whatever sketchy details of the product provided by the applicant, it prima facie appears that the product in question will not fall under

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Rule 104 (1) of the CGST Rules, 2017 seeking advance ruling on the Classification of goods (i.e Reactor used in Hand Pump for water disinfection. 2. The applicant state that they are manufacturers of reactor used in Hand pump for water disinfection. The Reactor harness fluid dynamics & Kills microbes in water bore well hand pump & motorised water lines- eliminating water borne diseases such as diarrhoea, cholera & Typhoid. They further state that their commodity is forming part of Hand pump, it should be classified as HSN NO. 8413, 8413 91 as Hand pumps and parts thereof. 3. On scrutiny of the catalogue, designs & write up of the products viz., Reactor submitted by the assessee, the brief nature, characteristics of the said product appears to be as under:- i) The assessee is engaged in manufacture of Reactors , which is essentially used for purification of water being supplied from Hand Pumps. The Reactor is retrofitted on to the Bore well Hand pumps . According to the

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ant has further Stated that other application of the reactor in the pipe line are : i) to be fitted for wells, ponds, lakes etc to motorized pipelines. ii) to be fitted in buildings along with overhead tank. iii) swimming pools/ fountains. iv) sewage water treatment in townships, hotels, hospitals etc. From the above, it is felt that the reactors being manufactured are entirely different article having a different purpose and framing them under water pumps will not be correct as they are not meant to be solely used with Hand pumps. It has many other applications. Therefore, it does not appear to be classifiable under Chapter 8413.91 under the category of Hand Pumps and parts thereof . 5. Further, as per HSN Note-(II) part (Section Note 2) of the Section XVI in general parts which are suitable for use solely or principally with the machines or apparatus are classified under same heading. However, the said Rule does not apply to the parts which in themselves constitute an article covered

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%. 04. HEARING The case was taken up for preliminary hearing on dt. 1804.2018, With respect to admission or rejection of the application when Sh. Anjan Mukherjee, Director along with Sh. Sanjay Makhija and Sh. Amit Desai C.A. appeared and requested for admission of application as per their contentions made in ARA. It was requested to them to provide detailed catalogue along with write up with respect to its function and its use to ARA as well as Jurisdictional Officer. The jurisdictional officer, Ms. Anjana Srinivasan, Supt., Mumbai East Commissionerate, appeared and made written submissions. The application was admitted and final Hearing was held on 05.06.2018, Sh. Anjan Mukherjee, Director along with Sh. Sanjay Makhija and Sh. Amit Desai C.A. appeared and made written and oral submissions. The jurisdictional officer, Ms. Sunita Bhalerao Supt., Mumbai East Commissionerate also appeared and made written submissions. 05. OBSERVATIONS We have perused the records on file and gone through

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reof. We find that the Reactor manufactured by the applicant is used to purify the water supplied by hand pumps. It may be mentioned here that the main function of a hand pump is to lift water from under the ground and make them available to the public. The hand pump does its work even without the presence of Reactors inside it. Hence it clearly appears that the Reactor is not an essential part of the hand pump. On the basis of the submissions made by the applicant we find that the Reactors have a function which is entirely different from that of a hand pump. Further, a hand pump Will be able to deliver water without the Reactor and thus it can easily be seen that the Reactor cannot be considered as a part of the hand pump. Further, it is observed that the basic function of the Reactor is purifying the water which is different from the function Of the hand pump which is withdrawal and delivery of water from the underground . The applicant has also submitted that their Reactor can be us

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independent existence as that of a water purifier which can be used in other applications for purification of water. In view of the above, the Reactor does not merit classification under Chapter 8413.91 under the category of Hand Pumps and parts thereof . Further, as per HSN Note-(II) part (Section Note 2) of the Section XVI in general, parts which are suitable for use solely or principally with the machines or apparatus are classified under same heading. However, the said Rule does not apply to the parts which in themselves constitute an article covered by heading of the Section XVI, which shall be classified in their own appropriate heading even if specially designed to work as a part of specific machine. This HSN Note particularly applies to the heading No. 8413. Thus, it is also evident that, even if the present item is specifically designed for Hand Pump, it shall not merit classification under CTH 8413 91. Therefore, from the HSN, it is clear that parts though fitted in hand pum

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ation of water and not only in hand pumps. Therefore their claim that their Reactors be treated as parts of hand pumps is not correct. Now we take up the issue of classification of a Reactor. We reproduce relevant tariff Heading No. 8421.21.90 of the GST Tariff as under:- 8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases – Unit GST RATES # GST RATES # GST RATES # GST RATES # CGST STATE/UTSGST/UTGST IGST Compensation Cess -Filtering or purifying machinery and apparatus for liquids : u 9% 9% 18% Nil 8421 21 For filtering of purifying water : u 9% 9% 18% Nil 8421 21 10 Ion exchanger plant or apparatus u 9% 9% 18% Nil 8421 21 20 Household type filters u 9% 9% 18% Nil 8421 21 90 Other u 9% 9% 18% Nil 8421 22 00 for filtering or purifying beverages other than water u 9% 9% 18% Nil 8421 23 00 Oil or petrol-filters for internal combustion engines u 9% 9% 18% Nil 8421 29 00 Other u 9% 9% 18% Nil We find that Reactor, in the cas

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2018 (9) TMI 546 – AUTHORITY FOR ADVANCE RULING MADHYA PRADESH – 2018 (16) G. S. T. L. 163 (A. A. R. – GST) – Classification of Services – Construction, Erection, Commissioning and Installation of projects – Electrical Transmission Lines, Sub-Stations and Line Shifting – service of construction of new 33/220 kV Pooling Sub-station along with associated 220 kV DCDS Transmission Line and associated feeder bay work on total Turnkey basis under World Bank Financing – rate of CGST and SGST on the supply being made under the contract.
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Held that:- On a reading of the scope of work, it is clear that the work involves both supply of goods and supply of services, which are naturally bundled. Accordingly, under this agreement, the applicant is providing a composite supply within the meaning of Section 2 of the CGST Act, 2017 – The HSN Code for the supply of composite service in the nature of Work Contract under the all the three agreements entered into with RUMS, shall be 9954/995423 – Und

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d u/s. 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by Vihan Enterprises (hereinafter also referred to as applicant), registered under the Goods Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar pro-vision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MPGST Act would be mentioned as being under the GST Act. 3. Facts of the case as per the Applicant: 3.1 The applicant is engaged, inter alia, in Construction, Erection, Commissioning and Installation of projects relating to Electrical Transmission Lines, Sub-Stations and Line Shifting. 3.2 Rewa Ultra Mega Solar Limited (hereinafter re

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under World Bank Financing. 3.4 Under the agreements with the RUMS, the scope of work involves supply of all Transmission Line material and sub-station Equipments (excluding Power Transformers, its associated accessories and oil), Station Transformers, Fabricated, Galvanized sub-station Structures and other materials, with related civil works, erection work and testing/commissioning for construction of new 33/220 kV pooling sub-stations, transmission lines and feeder bay work on total Turnkey basis. The scope of the contract also involves construction of 33/220kV pooling sub-station, Transmission Lines and Feeder Bay Work. 3.5 The contract allotted to Vihan Enterprises is for a work which is part of evacuation infrastructure being exclusively for Solar Power, for a Solar Park and is being developed by Solar Project Park Developer. 3.6 The contracts in question were entered into by RUMS and the applicant prior to the introduction of GST. The rates quoted by the applicant for the contrac

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Bid Identification No. RUMS/2016-17/372/014 (Lot – III) under World Bank Financing shall fall? (iv) What shall be the applicable rate of CGST and SGST on the supply being made under the contract? 5. Record of personal hearing – The matter was taken up for hearing on 8-6-2018 where CA Sandeep Mukherjee attended the hearing for the Applicant. He submitted copies of the letters written by RUMS to the Applicant and MP Power Transmission Co. Limited and requested that the documents be taken into record and reiterated their submissions made in the application. 6. Discussing and findings : 6.1 The application, it was stated by the applicant that as per RUMS, the rate of GST should be 5% since the work is part of evacuation infrastructure being exclusively for Solar Power, for a Solar Park and is being developed by Solar Project Park Developer. Also, as per the letter written to the applicant by RUMS, submitted during the course of the hearing, RUMS has agreed to pay CST @ 5% to applicant til

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comes to 18%. 6.4 We have perused the contents of the agreement between the applicant and RUMS, more specifically the scope of work in the agreement at para 4 of the agreement. On a reading of the scope of work, it is clear that the work involves both supply of goods and supply of services, which are naturally bundled. Accordingly, under this agreement, the applicant is providing a composite supply within the meaning of Section 2 of the CGST Act, 2017. 6.5 The agreement involves construction of. Pooling sub-station on Turnkey Basis and falls under the definition of a "Works Contract" within the meaning of Section 2 of the CGST Act, 2017. The definition is as under: "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some

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Headings 84 and 85, as given in Sl. No. 234 of Schedule-I of Notification No. 1/2017-Central Tax (Rates) is for supply of goods. The relevant para of the Notification is as under: "G.S.R. (E). – In exercise of the powers conferred by sub-section (1) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the Central Tax of – (i) 2.5 per cent, in respect of goods specified in Schedule-I, (ii) 6 per cent, in respect of goods specified in Schedule-II, (iii) 9 per cent, in respect of goods specified in Schedule-III, (iv) 14 per cent, in respect of goods specified in Schedule-IV, (v) 1.5 per cent, in respect of goods specified in Schedule-V, and (vi) 0.125 per cent, in respect of goods specified in Schedule-VI. appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State supplies of goods, the description of which is specifi

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; Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75% of the value of the works contract) provided to the CG, SG, UT, local authority, a Governmental authority or a Government entity. b. Under para 3, clause (x) for Composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the CG, SG, UT, a local authority, a Governmental Authority or a Government Entity. c. Under para 3, clause (xi) for Services by way of house-keeping, such as plumbing, carpenting, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of Section 22 of the CGST Act, 2017. None of the above activities are contemplated in the scope of work under the agreement entered into by the applicant with RUMS. 6.9 It is notable that under the CGST and SGST Acts, Rules

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G AND C INFRA INNOVATIONS Versus UNION OF INDIA REPRESENTED BY SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) , NEW DELHI, THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPT., THIRUVANANTHAPURAM, THE GST COUNCIL, REPRESENTED BY SECRETARY, NEW DELHI, THE PRINCIPAL COMMISSIONER, KOCHI, THE NODAL OFFICER, GOODS AND SERVICES TAX NETWORK, NEW DELHI AND THE ASSISTANT COMMISSIONER, KOCHI – 2018 (8) TMI 973 – KERALA HIGH COURT – 2018 (18) G. S. T. L. 28 (Ker.) – Input tax credit – migration to GST Regime – unable to generate FORM GST TRAN-2 – Held that:- It is appropriate to dispose of the writ petition permitting the petitioner to prefer a representation pointing out the grievance before the additional eighth respondent, the Nodal Officer

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ns, the petitioner was required to upload FORM GST TRAN-1 for the said purpose. The case of the petitioner is that there occurred a mistake while uploading FORM GST TRAN-1 and as such, they are unable to generate FORM GST TRAN-2. It is stated by the petitioner that there is no provision to revise FORM GST TRAN-1 uploaded by the petitioner and as such, they are unable to take credit of the input tax available to them. The petitioner, therefore, seeks appropriate directions in this regard in the writ petition. 2. Heard the learned counsel for the petitioner, the learned Government Pleader as also the learned Central Government Counsel. Having regard to the facts and circumstances of the case as also the orders passed in similar writ petitions

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GST – States – G.O.Ms.No. 226 – Dated:- 22-6-2018 – REVENUE DEPARTMENT (COMMERCIAL TAXES – II) THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 (ACT NO. 16 OF 2017)-SUB-SECTION (2) OF SECTION 23 OF THE ACT-SPECIFYING THE CATEGORY OF PERSONS EXEMPT FROM OBTAINING REGISTRATION UNDER THE ACT. [G.O.Ms.No.226, Revenue (Commercial Taxes-II), 22nd June, 2017.] NOTIFICATION In exercise of the powers conferred by sub-section (2) of section 23 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Ac

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REGARDING CLARIFICATION OF CERTAIN ISSUES UNDER GST – GST – States – Circular No. 1819017/331 – Dated:- 22-6-2018 Circular – Trade Notice – Public Notice – Instructions – Office orders

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