Goods and Services Tax

2018 (10) TMI 780 – AUTHORITY FOR ADVANCE RULING, ODISHA – TMI – Classification of supply – setting up a project in the school – supply of goods and services including training – composite supply – services provided by them under the ICT @ School Project – Applicability of Entry 72 to the business transactions of the Applicant – Whether the services provided by the Applicant to the Government and government aided higher secondary schools under the ICT Project, are covered under the scope of Entry No. 72 of Notification No. 12/2017-CentraI Tax (Rate) dated 28.06.2017?
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Held that:- The contract is for supply, installation, maintenance and commissioning of projection system, interactive white board, computer hardware, connected accessories, installation of software and other allied accessories, site preparation, maintenance of equipment and provision of computer education services for 5 years in 3409 Govt. and Govt. aided high schools of Odisha under ICT@ school project in the state

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such transfer will not be a taxable supply. Thus, there was no supply of goods either during or after the contract period – The aforesaid contention of the applicant lacks credence and acceptability for the reason that, as per the payment schedule agreed upon between the contracting parties, the applicant will receive the entire consideration for supply and installation of goods in installments before expiry of the contract period. Thus, it is not a case of transfer of goods without consideration but rather a case of supply of goods on consideration payable in installments agreed between the contracting parties.
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Besides, as per para 1 (c) of Schedule Il of the OGST/CGST Act, any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of goods and not a service. In view of this, the second condition/pre-requisite is not satisfied.
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Expenditure borne by the Cen

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ify and value. The service provided or to be provided is not exclusively in the nature of training programme.
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Though the source of funding for the service is the State Government and Central Government, yet, as per the contract, the payment reasonability is vested on OKCL.
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The activities of the applicant by way of supply of goods and services under the ICT project are not covered under Entry 72 of the notification no. 12/2017 dated 28.06.2017, to be entitled to the benefit of exemption from GST. – Order No. 01/ODISHA-AAR/18-19 Dated:- 20-6-2018 – SRI ANAND SATPATHY, AND SRI NILANJAN PAN, MEMBER Present for the Applicant: Sri Kapil Sharma, Advocate, Sri Vineesh Khanna, authorized Representative Subject: GST Act, 2017-Advance Ruling U/s 98 – Applicability of Entry No. 72 of Notification No.12/2017-Central Tax read with Entry No. 72 of Notification SRO No. 306/2017-Finance Department, to the services provided by the applicant under the ICT @ School Project. 1.0 M/s. IL &amp

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low: SLNo. Chapter, Heading, Group or Service 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 administration. Nil Nil * Entry No. 72 of Notification SRO No. 306/2017-Finance Department is identical to the Entry No. 72 of Notification No. 12/2017-CentraI Tax Notification bearing SRO No. 306/2017- of Finance Department, Government of Odisha and Notification No. 12/2017-Central Tax of Government of India have been issued u/s 11 of the OGST Act and CGST Act respectively exempting the notified services from levy of GST. Entry Sl No. 72 of the said two Notifications exempts services provided to the Central Government or any State Government or any Union Territory Administration under any training program for which the total expenditure i

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vi. education services not definable by level This service code does not include: – services related to literacy programmes for adults, cf. 999220, 999231 – higher education services comparable to the regular education system, cf. 99924, 99925 – cultural education services, cf. 999291 – education services provided by instructors, coaches, etc., as part of spotting activities, cf. 999292 Thus education and training services are also included under the head 9992. 2.0 The Applicant, while filing the Application seeking the Advance Ruling, explained the facts and circumstances under which the supply order was received and how, as per their understanding, Entry 72 of Notification No.12/2017-Central Tax is applicable to their case. It was submitted that Odisha Madhyamik Shiksha Mission (OMSM), Government of Odisha, had mandated the Odisha Knowledge Corporation Limited (OKCL) to implement ICT project in 4000 government and government aided higher secondary schools across the State of Odisha.

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nical committee, all activities i.e. site preparation, installation and commission are to be completed in the time prescribed in the agreement, i.e. 4 months from the date of handing over of the sites by OKCL. Once the labs are ready, the Applicant shall operate the same for imparting computer training. For this, they are required to provide one teacher, having specified qualifications and experience, to each school. The teachers so appointed would utilize the available ICT infrastructure (i.e. the ITC lab so created by the Applicant) for imparting computer training to the students in accordance with the curriculum developed in this regard by the Board of Secondary Education. After the expiry of the contract period (i.e. 5 years), the entire infrastructure (supplied and installed) will be transferred to the School and Mass Education Department (SMED), Government of Odisha at zero transfer value. 3.0 The Applicant, in their application dated 27.03.2018 raised the following question to b

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menting ICT Projects on BOOT model only. In all such cases, the private parties are implementing ICT Projects under BOOT Model, wherein, all the activities including supply, installation, commissioning, operation, maintenance, and computer training are to be performed by such private parties. It is a matter of fact that competitors of Applicant are also providing similar bundle of services to other State Governments under ICT in school scheme. Under such contracts all activities are to be undertaken by a single vendor and there is no possibility of performance of different activities by different vendors. This practice is being followed by the entire industry since the introduction of ICT Projects. The perspective of recipient of supplies here i.e. the Government of Odisha 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 ICT project in a wholesome manner.

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repair and maintenance of the equipment and infrastructure is performed by the Applicant, so that it may continue to provide computer training during the contract period in a smooth manner without any obstruction. 3.4 The applicant also submits that the activities undertaken are under BOOT model basis and therefore, the ownership in the infrastructure developed by it would be transferred after the expiry of the contract period (i.e. 5 years). They stated that the details in this regard are provided in the agreement that the ownership of the entire hardware, software, other equipment, etc. will be transferred at zero value at the end of the contract period and therefore, they are not engaged in the supply of goods in as much as supply of goods is taking place after the expiry of 5 years. As regards supply of goods, they 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

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n and the written submission of the Applicant). The Applicant appeared through its Advocate and representatives and the Jurisdictional Officer of State GST & the Jurisdictional Officer of Central GST appeared in person. During personal hearing, the applicant was asked to explain and justify as to how the service supplied by them is a training programme and if it is a training programme, what is the course content, the course duration and the consideration received by them. In response to the queries, the applicant sought time to reply. Therefore, another date for P.H. was fixed on 29.05.2018. Sri Vineesh Khanna, authorised representative of the applicant, appeared for personal hearing on 29.05.2018 and requested for a short adjournment. The request for adjournment was admitted and the next date of P.H. was fixed on 11.06.2018. The applicant through its Advocate and representative were heard on the said date in the matter and the contentions advanced were also examined. During perso

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rs are also given training as and when required which includes hand holding during the technology-aided classes. Subject based training is also being facilitated through e-content (multimedia content developed by State duly mapped with curriculum) which is also coordinated by the School Coordinator on daily basis. He further submitted that the expenses incurred by Applicant towards the salary component of the school coordinators across the State of Odisha approximately amounts to ₹ 37 Crore per annum. 4.1 The Applicant, in their fresh written submission, cited various judicial pronouncements which mainly decided the distinction between training and education i.e. what constitutes a training and what constitutes education. The issue under consideration being different from the distinction between training and education , the cases relied upon are not taken to the ambit of the present proceedings. They have also submitted computer syllabus for Class 8, 9 and 10 students, samples of

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de by the Applicant to the Government and Government aided higher secondary schools in Odisha under the ICT Project, are covered under the scope of Entry No. 72 of Notification No. 12/2017-CentraI Tax (Rate) dated 28.06.2017. 5.2 For deciding the issue i.e. applicability of Entry at Sl.No.72 of the Notification No. 12/2017 dated 28.06.2017 and similar Notification issued by Government of Odisha, it is necessary to examine the nature of supply made by the applicant. On plain reading of the entry, it is clear that following three pre-requisites are to be satisfied in order for the supply to qualify for the notified exemption a. The supply has to be a supply of Service provided to the Central Government, State Government or Union Territory administration; b. Such Service must be under any training program; c. The total expenditure of such Service is borne by the Central Government, State Government or Union territory administration. 5.3 As regards the first pre-requisite as stated above,

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egistered entity under the Companies Act 1956 can execute all contracts in its own name and capacity. The Union or State Government, can also execute contracts made in the exercise of the executive power of the Union or of a State, and shall be expressed to be made by the President, or by the Governor of the State under Article 299 of the Constitution of India 1949. Article 299 of the Constitution of India 1949 does not apply to OKCL. They also contended that employees of OKCL are not public servants. Any dispute between the employees and the management of OKCL, (including the tortuous liability) shall be settled by the applicable Industrial Tribunals and Labour Courts and the Industrial Employment Standing Orders Act, 1946 shall apply to them. The employees of the Government are regarded as Civil servants. The liability of States for the acts of omission and commission committed by the Civil servants is governed by written or unwritten laws. Under the Constitution of India two Article

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d the relevant documents and found that work order has been issued by the Odisha Knowledge Corporation Limited (OKCL) in their own capacity and the Applicant has signed agreement with OKCL on 12.09.2013 for implementation of the ICT @ school project in Government and Government aided higher secondary schools across the State of Odisha. When the contract is made between OKCL and M/s. IL & FS, it is also necessary for us to see the legal status of OKCL. From the contract/agreement deed, it is obvious that OKCL is a public limited company incorporated and registered under the Companies Act, 1956 and having its registered office at Jaydev Vihar, Bhubaneswar-751013, Odisha. Thus OKCL is a company and not State Government/Central Government or Union Territory. The status of OKCL is not disputed. 5.5 Further, we also see that OKCL had invited a tender for supply of goods and various services and M/S IL & FS had been selected in the tender and awarded the contract by OKCL. Thus, as per

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n & Communication Technology) Labs and providing manpower services to manage them for a period of five years. They referred to Clause-8 of the agreement dt.12.09.2013 between the applicant and OKCL at Annexure-D of the Application which enumerates the Roles and Responsibilities of IL & FS ET S. (the Applicant) As enumerated therein, the Applicant, in fulfillment of its contractual obligations, has to prepare the site (flooring, furniture and fixtures) to be used as an ICT Lab, procure, supply and install requisite number of -IT equipment i.e. computer hardware, software(provided by OKCL), Integrated Computer cum Projector, Interactive white Board, webcam, multi- functional printer, UPS, Servo, Generator etc. in the ICT Lab, to maintain and upkeep the ICT Labs in proper working conditions for the entire contract period along with deployment of manpower in the ICT Labs of 3409 nos. of Govt. and Govt. Aided High Schools to impart computer knowledge to the students and teachers in

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rd of Secondary Education of Odisha. 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. 5.7 Now we intend to examine as to whether the service component provided by the Applicant was under any training programme . In this regard the applicant was asked to furnish the course content, course duration and consideration receivable by the applicant for imparting the training. On being asked these aspects, the applicant inter-allia stated that they are imparting computer skills to the students as well as teachers and as far as students are concerned, they have submitted copy of quarter wise curriculum for Class 8, 9 and 10 students. They have also produced samples of payment claim/bills, sample questions and report card of the students. They also stated that the expenses incur

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s the amount payable for supply of hardware and connected accessories and the balance amount is on account of different services to be provided with includes maintenance of the hardware and network equipments, up keeping of the ICT lab, telephone and internet charges, electricity charges and fuel for generator. No doubt, the applicant has provided computer training service as part of the contract, but the said service is not pre-dominant or principal supply. In fact the contracted supply has three distinct supply components out of which training is a small component. Further, from the Bills/payment claim submitted by applicant, it is seen that most of the payment was towards supply of hardware and connected accessories, consumables, electricity, internet, petrol diesel, Telephone charges etc. 5.9 It has also been contended that during the period of contract, the infrastructure built by the Applicant remains property of the Applicant and in no case, the ownership of the infrastructure i

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fer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of goods and not a service. In view of this, the second condition/pre-requisite is not satisfied. 5.10 As regards expenditure borne by the Central Government, State Government or Union territory administration, it is quite clear that as per the contract, payment for the work done is to be made by OKCL and not the state government, though the source of funding the expenditure is by the State Government. It may be profitable to refer the judgement of the Hon ble Supreme Court in the case of CIT v. Ajax Products Ltd. (1965) 55 ITR 741 =1964 (10) TMI 21 – SUPREME COURT, where it is held by the Hon ble Court that: In a taxing statute, one has to look merely at what is clearly said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to a tax. Nothing is to be read in, nothing to be i

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2018 (9) TMI 1065 – CESTAT MUMBAI – TMI – Penalty under Section 78A of the Finance Act, 1994 on employees of the company – case of appellant is that since Section 78A ibid was brought into the statute book on 10th May 2013, penalty cannot be imposed on the employees of the company by invoking the non-existent provisions of Section 78A at the material time.
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Held that:- During the disputed period, Section 78A ibid was not incorporated in the statute and the same was inserted by Finance Act, 2013 with effect from 10th May 2013 – the provisions of Section 78A ibid cannot be invoked for imposition of penalty on the employees for the offence committed by the company – Appeal allowed – decided in favor of appellant. – ST/86363 & 86364/2018

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by the Finance Act, 2013, with effect from 10th May 2013. Accordingly, the appellants submit that since Section 78A ibid was brought into the statute book on 10th May 2013, penalty cannot be imposed on the employees of the company by invoking the non-existent provisions of Section 78A at the material time. 4. I find force in the submissions of the appellants that during the disputed period, Section 78A ibid was not incorporated in the statute and the same was inserted by Finance Act, 2013 with effect from 10th May 2013. Thus, I am of the view that the provisions of Section 78A ibid cannot be invoked for imposition of penalty on the employees for the offence committed by the company. I find that in identical set of facts, this Tribunal in th

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2018 (9) TMI 1063 – CESTAT CHENNAI – TMI – CENVAT credit – capital goods – denial on the ground that the appellant having acquired the capital goods on which it had availed credit from its registered premises, had not brought it back to their registered premises even after 180 days – Held that:- The issue is decided in the case of BSNL VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI [2012 (12) TMI 112 – CESTAT, CHENNAI], where it was held that If any Inputs or Capital goods are removed outside the premises of the provider of output service for providing such service, there is no requirement for any demand of duty or reversal of credit – appeal allowed – decided in favor of assessee. – Application No.: ST/MISC[CT]/41392/2017, Appeal No.: ST/001

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ght it back to their registered premises even after 180 days and the appellant, having not brought back the above capital goods within 180 days had not applied for extension of the period. This, according to the Ld. Commissioner (Appeals), had resulted in suppression of fact of removal of capital goods from its registered premises which was not brought back within 180 days and, therefore, having availed the credit on such capital goods, had wrongly utilized the same with intent to evade payment of service tax in violation of Rule 3(5) of the Cenvat Credit Rules, 2004. The Show Cause Notice culminated in the Order-in-Original by the adjudicating authority after considering the submissions in reply by the appellant and by the impugned Order-i

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5.1 We have considered the rival submissions and as submitted by the Ld. Advocate for the assessee, we find that in the said orders the Tribunal has considered the very same issue and decided the same in favour of the assessee. This being so, we follow the same decisions as the Revenue has not brought out any change in facts or circumstances, to deviate from the above decisions. 5.2 The Miscellaneous Application for change of Cause Title has been filed by Department consequent to the reorganization of Commissionerates and the resultant change in the jurisdiction. The Department s application for change in Cause Title is allowed and it is directed that the respondent s name in the Cause Title be changed to: The Commissioner of G.S.T. &

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2018 (8) TMI 1506 – MADRAS HIGH COURT – 2018 (361) E.L.T. 1005 (Mad.) – Closure of case for statistical purpose – Held that:- Both Mrs.Aparna Nandakumar, learned Senior Standing Counsel for the appellant and Mr.V.Sundareswaran, learned counsel for the appellant, and the learned counsel for the respondents, consented that the orders impugned in both the appeals, be set aside, and matters be remanded to CESTAT, Madras, either to dispose of the appeals filed before the Tribunal, on the basis of the decision made by the Tribunal/High Court, proximate to the case on hand, or to keep the appeals pending, till the final outcome of the issues raised.
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The matters are remitted to CESTAT, Madras – appeal disposed off. – C.M.A. Nos.1093 and 1046 of 2018 Dated:- 20-6-2018 – S. Manikumar And Subramonium Prasad, JJ. For Appellant : Mr.V.Sundareswaran For Appellant : Mrs.Aparna Nandakumar Mr.K.Jayachandran Mr.Santhanagopalan for Mr.Lakshmikumaran JUDGMENT ( Judgment of this Court Was Made by S

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Appeal 10625/2014 dated 14.11.2014)?" 2. C.M.A.No.1093 of 2018 is filed against the Final Order No.41232 of 2017, dated 19.07.2017, passed in Appeal No.STA/E/241/2002-DB, on the file of the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Chennai, on the following substantial questions of law:- "1. Whether the Hon'ble CESTAT, Chennai is correct in closing this case for the purpose of statistics holding that the both sides are at liberty to file application before the Tribunal to reopen the matter as and when the case is disposed by the Hon'ble High Court or in case of any change of circumstance? 2. Whether the Hon'ble CESTAT, Chennai is correct in passing an Order that is not in consonance/conformity with the provisions of Section 35 C of the Central Excise Act, 1944?" 3. As the orders impugned, in both the civil miscellaneous appeals, are similar, suffice to extract one such order made in C.M.A.No.1046 of 2018, dated 25.09.2017:- &qu

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appeal along with stay order / Interim orders, if any, will continue before the Tribunal and the matter is closed only for the purpose of statistics. Both sides are at liberty to file application before the Tribunal to reopen the matter as and when the case is disposed by the Hon'ble High Court or in case of any change of circumstance. 2. In the result, the appeal is disposed as file closed." 4. Considering the limited challenge, Mr.Santhanagopalan, learned counsel for the respondent in C.M.A.No.1046 of 2018 and Mr.K.Jayachandran, learned counsel for the respondent in C.M.A.No.1093 of 2018, were put on notice. 5. Going through the material on record, both Mrs.Aparna Nandakumar, learned Senior Standing Counsel for the appellant in C.M.A.No.1046 of 2018 and Mr.V.Sundareswaran, learned counsel for the appellant in C.M.A.No.1093 of 2018, and the learned counsel for the respondents, stated supra, consented that the orders impugned in both the appeals, be set aside, and matters be

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2018 (8) TMI 976 – AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA – 2018 (15) G. S. T. L. 737 (A. A. R. – GST) – Rate of tax – Pure services – Whether Rate of Tax on Pure services (excluding works contract service or other composite supplies involving supply of any goods) received by VISVESVARAYA NATIONAL INSTITUTE OF TECHNOLOGY Nagpur from Service Providers is NIL as per Entry No 3 of N/N. 12/2017- Central Tax (Rate) dated 28th June , 2017?
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Held that:- The applicant is recipient of service and not service providers and also that these services are not under reverse charge mechanism. The notification as referred by them, is applicable to provider of service and not recipient of service. The present applicant being recipient of service and not service provider is not the proper person to make the present advance ruling application – the applicant's application is liable for rejection as per proviso to section 98 (2) of the CGST Act and therefore cannot be entertained by this authority

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12/2017- Central Tax (Rate) dated 28th June , 2017 ? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same 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 Statement of Relevant Facts having a bearing on the Question(s) raised:- 1) Statement of Relevant Facts having a bearing on the Question No. 1:- Explanation to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017: For the purposes of this clause, the expression governmental authority means an authority or a board or any other body,- (i) Set up by an Act o

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le, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:- S.I. No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition 3 Chapter 99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution NIL NIL (zf) Governmental authority has the same meaning as assigned to it in the Explanation clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017 3. Statement containing the applicant's interpretation of law and/or facts in respect of aforesaid question

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section 2 of the Integrated Goods and Services Tax Act, 2017 the expression governmental authority means an authority or a board or any other body,- (i) Set up by an Act of Parliament or a State Legislature; or (ii) Established by any Government, With ninety per cent or more participation by way of equity or control, to carry out any functions entrusted to a municipality under article 243W of the Constitution. VNIT Nagpur, being a statutory body set up under Act of Parliament (NIT Act, 2007) for providing instructions and research in the branches of engineering, technology, management, education, sciences and arts, is a Governmental Authority as per Explanation to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017. Statement containing the applicant's interpretation of law and/or facts in respect of aforesaid Question No. 2: Visvesvaraya National Institute of Technology, Nagpur receives various Pure services (excluding works contract service or other compos

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or other composite supplies involving supply of any goods) received by VISVESVARAYA NATIONAL INSTITUTE OF TECHNOLOGY Nagpur from Service Providers is NIL as per Entry No 3 of Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017. Hence Visvesvaraya National Institute of Technology, Nagpur is not required to Pay Goods and Service Tax on Pure Services (excluding works contract service or other composite supplies involving supply of any goods) received by it from outside service providers. 04 CONTENTION – AS PER THE CONCERNED OFFICER The jurisdictional Deputy Commissioner of State Tax, E-005, LTU-4, Nagpur, vide letter dated April, 2018 has submitted that: The Applicant Visvesvaraya National Institute of Technology, Nagpur is one of the National Institute of Technology having status of institute of national importance and is governed by THE NATIONAL INSTITUTE OF TECHNOLOGY ACT. 2007 which is enacted by the Parliament in the year 2007. The applicants name is mentioned in The S

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ction 30 of the NIT act in order to co ordinate the activities of all the NIT and to examine the development plans of NITs Council is established by the Central Government. From the website of Ministry of Human Resource Development Government of India, the National Institute of Technology are fully funded institute of Central Government and granted deemed University status. It was observed that the activity of the applicant falls under the provision of Article 243 W of the Constitution. The activity of applicant is covered as education as per serial no 13 of the 12th schedule of Constitution of 04 HEARING The case was taken up for preliminary hearing on dt. 17.04.2018 with respect to admission or rejection of the application when Sh. Sachin S Jagdale, DY. Registrar (Accounts) appeared and made contentions for admission of application as per their written submission. However, it was pointed out to Shree Sachin S Jagdale, that as they were recipient of service and not service provider an

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2018 (7) TMI 909 – CESTAT NEW DELHI – TMI – Valuation – inclusion of VAT subsidy amount in the form of Vat-37 B in arriving at assessable value – Held that:- The issue is covered by the decision in the case of GREENLAM INDUSTRIES LTD [2018 (4) TMI 1552 – CESTAT NEW DELHI], where Identical issue decided in the case of SHREE CEMENT LTD. SHREE JAIPUR CEMENT LTD. VERSUS CCE, ALWAR [2018 (1) TMI 915 – CESTAT NEW DELHI], where it was held that There is no justification for inclusion in the assessable value, the VAT amounts paid by the assessee using VAT 37B Challans – appeal allowed – decided in favor of appellant. – Appeal No. E/51232/2018-EX (DB) – A/52294/2018-EX[DB] – Dated:- 20-6-2018 – Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) Sh. B.L Yadav, Adv for the appellant Sh. M.R. Sharma, DR for the respondent ORDER Per: Bijay kumar The present appeal is filed against the above mention Order-in-Appeal. The issue involve in this case pertains to inclusion of

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record. As out lined above, the appellants are covered by the Investment Promotion Schemes of the Rajasthan Government. In terms of the various schemes of the Rajasthan Government, the appellants are required to discharge their VAT liability by making payment of the same. Out of such VAT credited to the Government, a certain portion is disbursed back to them in the form of subsidies. Such disbursement happens in the form of VAT 37 B, challan which can be utilized in subsequent periods to discharge VAT liability. The crux of the dispute in the present case is whether such subsidy amounts are required to be included in the assessable value of the goods manufactured by the appellants, in terms of Section 4 of the Central Excise Act. As per the concept of transaction value outlined in Section 4, with effect from 01/07/2000, any sales tax/VAT actually paid can be deducted from the transaction value for payment of excise duty. Revenue has taken the view that payment of VAT using 37B Challans

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them in the form of subsidy in Challan 37 B. Such Challans are as good as cash but can be used only for payment of VAT in the subsequent period. In terms of the scheme of the Government of Rajasthan payment of VAT using such Challan are considered legal payments of tax. In view of the above, Revenue is not correct in taking the view that VAT liability discharged by utilizing such subsidy challans cannot be taken as VAT actually paid. 10. It is pertinent to reproduce the observations of the Tribunal in the Welspun Corporation Ltd. case 5.1 The Respondent company opted for Remission of Tax Scheme and was thus eligible for the Capital subsidy in the form of remission of Sales Tax subject to the conditions to be fulfilled…. The subsidy in the form of remission of sales tax was in fact a percentage of capital investment… Separate assessment orders were thus issued by the assessing officer of the sales tax department from time to time towards the incentive scheme amount. The Co

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2018 (7) TMI 755 – AUTHORITY FOR ADVANCE RULING – ODISHA – 2018 (14) G. S. T. L. 562 (A. A. R. – GST) – Exemption towards supply of services provided to government under any training programme – Applicability of Entry 72 of Notification No.12/2017-Central Tax – supplies made by the Applicant to the Government and Government aided higher secondary schools in Odisha under the ICT Project – Whether the services provided by the Applicant to the Government and government aided 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:- 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. No exemption can be granted by inference or analogy. No supply can be taxed or excluded from tax on the basis of intention or scheme of the Act.
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ration but rather a case of supply of goods on consideration payable in installments agreed between the contracting parties. Besides, as per para 1(c) of Schedule II of the OGST/CGST Act ,any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of goods and not a service.
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Expenditure borne by the Central Government, State Government or Union territory administration – Held that:- It is quite clear that as per the contract, payment for the work done is to be made by OKCL and not the state government, though the source of funding the expenditure is by the State Government.
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Recipient of the service OKCL is a body corporate which cannot be regarded as Government – The supply undertaken by the applicant is in the nature of composite supply, service provided or to be provided is not exclusively in the nature of training programme – Though the source of funding f

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y No. 72 of Notification No.12/2017-Central Tax read with Entry No. 72 of Notification bearing SRO No. 306/2017-Finance Department, Government of Odisha to the services provided by them under the ICT @ School Project. They enclosed copy of challan as proof of payment of ₹ 10,000/-bearing CIN No.PUNBI8032100004499 dated 05.03.2018 towards the fee for Advance Ruling . After due verification of the Application and other aspects, the application is admitted. 1.1 Entry No. 72 of Notification No. 12/2017-Central Tax being relevant is quoted below: S. No. Chapter, Heading, Group or Service 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 administration. Nil Nil * Entry No. 72 of Notification SRO No. 306/2017-Finance Department is ide

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SI No.72 relates to educational training only. Again, under the heading 9992, the following services are also included under the detail head 999294 which is quoted below. 999294 Other education and training services n.e.c. This service code includes: i. training for car, bus, lorry and motorcycle driving licences ii. training for flying certificates and ship licences iii. computer training services iv. management training services v. services provided by music c. .ips, science camps, computer camps and other instructional camps, except for sports vi. education services not definable by level This service code does not include: services related to literacy programmes for adults, cf. 999220, 999231 higher education services comparable to the regular education system, cf. 99924, 99925 cultural education services, cf. 999291 education services provided by instructors, coaches, etc., as part of sporting activities, cf. 999292 Thus education and training services are also included under the

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of equipment and provision of computer training services for 5 years in 4000 schools divided in 6 zones on the BOOT Model basis. The Applicant was the successful bidder and was awarded the tender vide Letter of Award No. OKCL/SME/47/04 dated 12th July, 2013 to execute the contract in 5 zones. Accordingly, the Applicant entered into an agreement with OKCL on 12th September, 2013. 2.1 The Applicant has further submitted that in terms of the agreement and as per the specifications laid down in the tender document and the decision of the technical committee, all activities i.e. site preparation, installation and commission are to be completed in the time prescribed in the agreement, i.e. 4 months from the date of handing over of the sites by OKCL. Once the labs are ready, the Applicant shall operate the same for imparting computer training. For this, they are required to provide one teacher, having specified qualifications and experience, to each school. The teachers so appointed would uti

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ion, commissioning, site maintenance, operation, etc. to implement ICT Projects in the government schools and government aided schools in the state of Odisha. All the activities undertaken under ICT Projects are naturally bundled. Further, the national level policy framed by the Central Government for implementation of ICT Projects provides that the State Govemment(s) should preferably follow BOOT model. This suggestion of the Central Government is in fact being followed by the State Governments. Multiple state governments are awarding the contracts for implementing ICT Projects on BOOT model only. In all such cases, the private parties are implementing ICT Projects under BOOT Model, wherein, all the activities including supply, installation, commissioning, operation, maintenance, and computer training are to be performed by such private parties. It is a matter of fact that competitors of Applicant are also providing similar bundle of services to other State Governments under ICT in sc

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rs of the government id government aided schools. The entire infrastructure is being developed for imparting computer training and that the Applicant is engaged in single supply of computer training services to the state of Odisha. 3.3 Further, they stated 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. During this period, the ownership of the equipment and infrastructure remains with the Applicant. In fact, the repair and maintenance of the equipment and infrastructure is performed by the Applicant, so that it may continue to provide computer training during the contract period in a smooth manner without any obstruction. 3.4 The applicant also submits that the activities undertaken are under BOOT model basis and therefore, the ownership in the infrastructure developed by it would be transferred after the expiry of the contract pe

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uctions of OMSM. Thus, it would be incorrect to say that the Applicant is providing services to OKCL which, in turn, is providing services to OMSM, Government of Odisha. It is abundantly clear that the Applicant is engaged in providing computer training services to OMSM, Government of Odisha through OKCL. 4. The Personal Hearing was fixed on 03.05.2018 under due intimation to the Applicant, the Jurisdictional Officer of State GST & the Jurisdictional Officer of Central GST (intimated through their respective Commissionerate along with a copy of the application and the written submission of the Applicant). The Applicant appeared through its Advocate and representatives and the Jurisdictional Officer of State GST & the Jurisdictional Officer of Central GST appeared in person. During personal hearing, the applicant was asked to explain and justify as to how the service supplied by them is a 'training programme' and if it is a training programme, what is the course content,

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internet, etc. are given to them. The course curriculum of Information Technology subject was provided to students of Class VIII, IX and X under ICT Project. Sri Sharma also stated that the Applicant is also conducting IT exams for the students studying in the schools covered under the ICT Project. Besides the students, the teachers as well as the head of the school are also imparted training to augment their skill with regard to computer-aided learning. The teachers are trained to use technology for delivering subject specific lectures to the students. Further, the teachers are also given training as and when required which includes hand holding during the technology- aided classes. Subject based training is also being facilitated through e-content (multimedia content developed by State duly mapped with curriculum) which is also coordinated by the School Coordinator on daily basis. He further submitted that the expenses incurred by Applicant towards the salary component of the school

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for by the applicant, relevant facts having bearing on the question/issue raised, the Applicant's understanding/interpretation of law in respect of the issue. The Jurisdictional Officer of State GST, i.e. DCCT, Bhubaneswar III Circle filed a written counter countering the averments of the applicant which was also considered and a copy thereof was supplied to the Applicant for reference and counter, if any. 5.1 The applicant has sought advance ruling and filed Form GST ARA-01 before the Odisha Authority for Advance Ruling on 27.03.2018. The only question asked in the application is as to whether the supplies made by the Applicant to the Government and Government aided higher secondary schools in Odisha 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. 5.2 For deciding the issue i.e. applicability of "Entry at SI No.72 of the Notification No. 12/2017 dated 28.06.2017 and similar Notification issue

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and development through universalization and integration of Information Technology in teaching, learning and educational management processes in particular and socio-economic transformative processes in general. OKCL can sue and be sued in its own name and capacity distinct from its owners. The Government, being the Union or State Government, on other hand, can also sue and be sued, but in the name of Union of India or the Government of a State as empowered under the Article 300 of the Constitution of India 1949. Article 300 of the Constitution of India 1949 is applicable to Government and does not apply to OKCL. The OKCL being a registered entity under the Companies Act 1956 can execute all contracts in its own name and capacity. The Union or State Government , can also execute contracts made in the exercise of the executive power of the Union or of a State, and shall be expressed to be made by the President, or by the Governor of the State under Article 299 of the Constitution of Ind

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L is neither the State Government nor a part of the State Government of Odisha and therefore the supplies by the applicant to OKCL should not be held to be a supply to Government. The officers representing Central Tax Administration also took similar contention and countered the submission that the supply by the Applicant was implicitly to Government and not to OKCL. They (the Central Officers) were of the view that the supply is to OKCL which is a body corporate promoted by Government but not Government by itself. 5.4 Before taking a final view on whether Supply has been provided by the Applicant to the State Government, we examined the relevant documents and found that work order has been issued by the Odisha Knowledge Corporation Limited (OKCL) in their own capacity and the Applicant has signed agreement with OKCL on 12.09.2013 for implementation of the ICT @ school project in Government and Government aided higher secondary schools across the State of Odisha. When the" contrac

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o Government of Odisha but to OKCL, a separate distinct entity created by the Government of Odisha. 5.6 Coming to the second pre-requisite of the entry whether the service provided by the applicant merits 'under any training programme'. The concerned state authorities stated that the applicant has entered into a contract with Odisha Knowledge Corporation Ltd.(OKCL) for implementation of the ICT @ school project in Government and Government aided higher secondary schools across the State of Odisha .The project aims to create digital literacy among students and teachers of government and government aided schools by setting ICT (Information & Communication Technology) Labs and providing manpower services to manage them for a period of five years. They referred to Clause-8 of the agreement dt.12.09.2013 between the applicant and OKCL at Annexure-D of the Application which enumerates the 'Roles and Responsibilities of IL & FS ETS. (the Applicant) As enumerated therein, t

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ng service under any training programme, but to create necessary infrastructure in schools for implementation of ICT project to help teachers in using smart boards and e-contents and promote e-literacy among students. The averment of the State Jurisdictional Officer is found to be logical and convincing. As forthcoming from the terms of the Contract, the intended Supplies are not just supply of Service but rather a composite supply of Goods i.e. hardware and network equipments, power equipments, maintenance of the computer hardware and network equipments and also imparting training on use of such equipments as per the syllabus prescribed by the Board of Secondary Education of Odisha. 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. 5.7 Now we intend to examine as to wh

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n system, interactive white board, computer hardware, connected accessories, installation of soft ware and other allied accessories, site preparation, maintenance of equipment and provision of computer education services for 5 years in 3409 Govt, and Govt. aided high schools of Odisha under ICT@school project in the state of Odisha. The total contract value is ₹ 617,18,63,000/-. 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. As clearly mentioned in para 3.1 of the agreement 38.17% of the total contract value represents the amount payable for supply of hardware and connected accessories and the balance amount is on account of different services to be provided with includes maintenance of the hardware and network equipments, up keeping of the ICT lab, telephone and internet charges, electricity charges and fuel for genera

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such transfer will not be a taxable supply. Thus, there was no supply of goods either during or after the contract period. The aforesaid contention of the applicant lacks credence and acceptability for the reason that, as per the payment schedule agreed upon between the contracting parties, the applicant will receive the entire consideration for supply and installation of goods in installments before expiry of the contract period. Thus, it is not a case of transfer of goods without consideration but rather a case of supply of goods on consideration payable in installments agreed between the contracting parties. Besides, as per para 1(c) of Schedule II of the OGST/CGST Act ,any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of goods and not a service. In view of this, the second condition/pre-requisite is not satisfied. 5.10 As regards expenditure borne by the Cen

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supply can be taxed or excluded from tax on the basis of intention or scheme of the Act. In view of the foregoing discussions, we pass the following. RULING (a) Recipient of the service OKCL is a body corporate which cannot be regarded as Government. (b) The supply undertaken by the applicant is in the nature of composite supply. It includes supply of goods and services which are not naturally bundled. Each of the components of the composite supply are distinctly identifiable both in terms of quantify and value. The service provided or to be provided is not exclusively in the nature of training programme. (c) Though the source of funding for the service is the state Government and Central Government, yet, as per the contract, the payment responsibility is vested on OKCL. Therefore, the activities of the applicant by way of supply, of goods valid services under the ICT project are not covered under Entry 7.2 of the notification no.12/2017 dated 28.06.2017, to be entitled to the benefit

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2018 (7) TMI 523 – CESTAT NEW DELHI – TMI – Clandestine removal – mis-match in respect of quantity of finished goods namely, PVC compound and master batch for the financial year 2012- 2013 – Held that:- Apart from the mis-match of quantity, there is no corroborative evidences – Although the appellants claimed that Chartered Accountant made a clerical mistake of entering figures of raw materials instead of finished goods, while preparing the balance sheet and filing of form 3CD, but since it is not supported by any corroborative evidence, therefore, it did not find favour with the department – The charge of clandestine removal cannot be established merely on the ground of difference in the balance sheet and the statutory record unless the same is corroborated by any other evidence showing receipt of raw material, consumption of the same, production and removal of the final product in excess of statutory records.
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It is settled legal position that charge of clandestine removal and

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y of raw material consumed in place of the figures of quantity manufactured during the year 2012-13, which was the reason for this excess/ shortage. It was also submitted that the difference was due to the burning loss during manufacturing. The appellant also submitted Chartered Accountant s certificate to that effect but the same was not accepted by the department and show cause notice dated 23.2.2016 was issued to the appellant as to why: (i) extended period of five years provided under Sub-section (4) of Section 11A of the Central Excise Act, 1944 should not be invoked for demand & recovery of Central Excise duty not paid by them, by way of suppression of facts and contravention of the provisions of Rules ivid as mentioned above, with intent to evade payment of duty; (ii) the Central Excise duty amounting to ₹ 2,79,022/- involved on the goods valued at ₹ 22,57,457/- found to be accounted for short as per recorded balance are cleared clandestinely without payment of C

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The entire case of the department regarding clandestine removal is based upon mis-match in respect of quantity of finished goods namely, PVC compound and master batch for the financial year 2012- 2013, when the returns were filed by the appellants with the Excise department which were compared with the statement submitted with the Income Tax department in form 3CD. 5. Apart from that, there is no corroborative evidence. Although the appellants claimed that Chartered Accountant made a clerical mistake of entering figures of raw materials instead of finished goods, while preparing the balance sheet and filing of form 3CD, but since it is not supported by any corroborative evidence, therefore, it did not find favour with the department. It is settled legal position that charge of clandestine removal and clearance is serious charge against the manufacturer which is required to be discharged by the Revenue by production of sufficient and tangible evidence and the said principle has been uph

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e statutory record unless the same is corroborated by any other evidence showing receipt of raw material, consumption of the same, production and removal of the final product in excess of statutory records. The burden of proving the clandestine clearance lies upon the Revenue which is to be discharged by production of sufficient and affirmative evidence. It is well settled law that the onus to prove clandestine activities is upon the Revenue and is required to be discharged by production of positive evidence. The demand on the basis of clandestine removal cannot be confirmed on assumption and presumption. The difference in balance sheet and form 3D figures may lead to some doubt but cannot lead to conclusive evidence so as to arrive at inevitable finding of clandestine removal. As such, confirmation of demand of duty or imposition of penalty on the appellant is neither justified nor warranted. There being no evidence in the present case to establish any such clandestine activity, I fin

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2018 (6) TMI 1361 – CESTAT CHENNAI – TMI – Construction Services – demand of Service tax – for the period 10.09.2004 to 16.06.2005, under Construction services, and the period 16.06.2005 to 30.09.2008 under Commercial or Industrial construction Services – for the period 01.04.2008 to 30.09.2008, under Works Contract – Held that:- The payment upto 01.06.2007 will get extinguished on account of the law that has been laid down by the Apex Court in the case of Larsen & Toubro Ltd. [2015 (8) TMI 749 – SUPREME COURT] – The demand confirmed in the impugned order under these categories namely under construction service for the period 10.09.2004 to 16.06.2005 under CICS for the period 16.06.2005 to 30.09.2008 cannot also sustain and are therefore set aside.
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For the period 01.04.2008 to 30.09.2008, the demand confirmed is ₹ 26,88,611/ Held that:- The appellant has not contested the liability under works contract for this period – the demand of ₹ 26,88,611/- under works contrac

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AR) for the respondent ORDER Per : Madhu Mohan Damodhar The facts of the case are that the appellants are involved in construction activities. Pursuant to investigation conducted by the department, it appeared that the appellants had not paid the service tax liability in respect of the such services rendered. Accordingly, a SCN dated 09.04.2009 was issued to them, interalia proposing demand of tax liability under various categories for various periods as under:- i) For the period 10.09.2004 to 16.06.2005, under Construction services, and the period 16.06.2005 to 30.09.2008 under Commercial or Industrial construction Services (CICS); the total demand proposed for these two periods being ₹ 3,88,78,213/- with interest thereon. ii) For the period 01.04.2008 to 30.09.2008, under Works Contract; demand proposed for this period being ₹ 26,88,611/-. In adjudication, vide the impugned order dated 29.10.2010, the adjudicating authority confirmed an amount of ₹ 4,07,86,869/- and

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ady been discharged. d) Although they have taken due registration on 15.02.2008 under CICS, they had subsequently informed the department vide its letter dated 21.04.2008 that their activities would fall under the category of works contract only. Ld. Counsel also takes us to paragraph-5 of the SCN to point out that based on the application the service of Works Contract was also included in the registration certificate on 11.04.2008. The Ld. Counsel pleaded that in view of these on-going communication with the department and also considering that the tax liability should be considered as discharged, the penalty imposed on the appellant may be set aside. 3. On the other hand, for Revenue Ld. AR Shri K. Veerabhadra Reddy, JC, supports the impugned order. He submits that appellant had been collecting service tax under works contract category itself even prior to 01.04.2008, hence the penalty imposed on the appellant is very much sustainable. 4. Heard both sides and have gone through the fa

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lity under works contract for this period. The only argument brought forth by the Ld. Counsel is that they have discharged an amount of around ₹ 82 lakhs under this category after the visit of the departmental officers and therefore an amount of ₹ 36,88,611/- demanded in the impugned order should be considered as having been discharged. We find merit in his argument and hence the demand of ₹ 26,88,611/- under works contract service for the period 01.04.2008 to 30.09.2008 is required to be considered as having been paid, albeit subsequent to the visit of the officers. However, the interest liability if any that arise on this amount if not paid already will have to be discharged by the appellants. So ordered. 5.4 With regard to the penalties, the penal provisions will have a bearing only in respect of the demand for the period 01.04.2008 to 30.09.2008 under works contract service. The appellants have sent number of letters to the department on this issue. It is also onl

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2018 (6) TMI 1351 – KARNATAKA HIGH COURT – TMI – CENVAT Credit – effect of amendment – supply of goods to SEZ – Amendment of Rule 6(6)(i) of Cenvat Credit Rules, 2004, amended in the year 2008 – whether amendment have retrospective or prospective effect? – Held that:- The issue is covered by the decision of the cognate bench of this Court in the case of Commissioner of C. Ex. & S.T., Bangalore –vs- Fosroc Chemicals (India) Pvt. Ltd., [2014 (9) TMI 633 – KARNATAKA HIGH COURT] in which the cognate bench of this Court has held that the Amendment of Rule 6(6)(i) of Cenvat Credit Rules, 2004, amended in the year 2008, has to be given retrospective effect as it was clarificatory in nature and has to be extended to the goods cleared to a “developer” of a Special Economic Zone for their authorized operation.
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No Substantial Question of Law arises for our consideration – appeal dismissed – decided against Revenue. – C.E.A.No.58/2017 Dated:- 20-6-2018 – Dr. Vineet Kothari And Mrs. S. Suja

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e promotion of exports and for matters connected therewith or incidental thereto. Section 53 of the Act declares that a special economic zone shall, on and from the appointed day, be deemed to be a territory outside the Customs territory of India for the purposes of undertaking the authorized operations. The word export has been defined under Act at Section 2(m). According to the definition of the word export, vide Section 2(m)(ii) export means supplying goods or providing services, from the Domestic Tariff Area to a Unit or Developer. Such exports were exempted from duty of central Excise under Section 26 of the SEZ Act, 2005 and consequently application of Cenvat Credit Rules. Section 151 of the Special Economic Zones Act, 2005, overrides the provision of all other laws for the time being in force, notwithstanding anything inconsistent therein with the provision of the Special Economic Zones Act, 2005. This section therefore overreaches and eclipses the provisions of any other law co

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7-12-2006 wherein clause 4 reads as under:- 4. In the light of the aforesaid provisions, with effect from 14-3-2006, Chapter XA of the Customs Act, 1962, the SEZ Rules, 2003, the SEZ (Customs Procedure) Regulations, 2003, and the exemption Notification No.58/2003-C.E., dated 22-7-2003 regarding the supply of goods to SEZ units & SEZ developers have become redundant. Consequently the supplies from DTA to a SEZ unit, or to SEZ developers for their authorized operations inside a SEZ notified under sub-section (1) of Section 4 of the Act, may be treated as in the nature of exports. 14. Therefore, it is clear, the said amendment has to be construed as retrospective in nature and the benefit of Rule 6(6)(i) as amended in 2008 has to be extended to the goods cleared to a developer of a Special Economic Zone for their authorized operations. Therefore, we do no see any merit in these appeals. 15. The substantial question of law is answered in favour of the assessees and against the Revenue.

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GST – States – NO.F.1-11(91)-TAX/GST/2018(PART)] (TRIPURA), – Dated:- 20-6-2018 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) [NO.F.1-11(91)-TAX/GST/2018(PART)] (TRIPURA), Dated, Agartala, 20-6-2018 NOTIFICATION In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Tripura State Goods and Services Tax (Sixth Amendment) Rules. 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Tripura

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ervices Tax Identification Numbers for the purposes 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

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2018 (6) TMI 1084 – CESTAT CHENNAI – TMI – Penalty u/s 77(2) and 78 of FA – service tax collected but not paid to Government – also service tax registration not obtained – Held that:- In the case of Sri Velmurugan Sago Factory Vs. Commissioner of C. Ex., Salem [2016 (12) TMI 646 – CESTAT CHENNAI], this very Bench of the Tribunal was considering an identical issue and held that When in the first place there was no requirement of issue of SCN itself, penalties will not survive particularly as there was some confusion on the duty rates and the continued eligibility of SSI concessions for these appellants.
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There is no dispute with regard to the fact that the appellant has paid the duty along with interest at least three years before the issuance of Show Cause Notice, the demand of penalty equal to 15% imposed under 2nd proviso to Section 78 of the Act is bad and unsustainable. So also the fact that the appellant had obtained registration prior to the Show Cause Notice, the same is s

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om 01.05.2011 onwards, was liable to obtain service tax registration w.e.f. that date and that the service tax collection from its customers ought to have been deposited into Government account; that the appellant having failed on both the above counts, the SCN was required. Thus, in terms of the above SCN, the following propositions were made as to why: (i) the proviso to Section 73(1) of the Finance Act, 1994, should not be invoked to demand service tax beyond the normal period of eighteen months; (ii) service tax amount of ₹ 7,86,009/- (Rupees seven lakhs eighty six thousand and nine only) (Service Tax ₹ 7,63,115/-; Education Cess: ₹ 15,262/- and Secondary & Higher Education Cess: ₹ 7,632/-) payable on the services provided by them by way of short term accommodation during the period from 01/05/2011 to 31/07/2012 as shown in Table III above, should not be demanded from them under proviso to Section 73(1) of the Finance Act, 1994; (iii) the amount of &#837

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should not be appropriated against the demand of interest at Sl. No (vi) and (vii) above; (ix) penalty should not be imposed on them under Section 77 of the Finance Act, 1994 for their failure to obtain service tax registration on time and for their failure to file the stipulated ST3 returns; (x) penalty should not be imposed on them under Section 78 of the Finance Act, 1994 for non-payment of Service Tax by suppressing facts from the knowledge of the Department with intent to evade payment of Service Tax. (ii) The appellant filed its reply to the above Show Cause Notice, inter alia, contending that the appellant was under a bona fide belief that the Service Tax was being paid by its Head Office at Chennai; that there was a mistake in depositing the Service Tax collected at the Head Office with the bank account on a daily basis; that the appellant took registration on 07.05.2012; that the entire Service Tax of ₹ 8,60,686/- was paid on 31.08.2012 along with interest of ₹ 90

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(Appeals), the appellant is in appeal. 3. Shri Ayyamperumal P, Advocate appeared for the appellant and Smt. P. Hemavathi, Commissioner (DR), appeared for the Revenue. The sole ground of agitation is whether 2nd proviso to Section 78 of the Act was not applicable since the provisions of Section 73(1) were not satisfied in the case on hand. It is the contention of the appellant that the 2nd proviso to Section 78 could be invoked only when the Service Tax, interest and reduced penalty of 15% are paid within 30 days of the notice under Section 73(1) of the Act. In support, the learned Counsel relies on the following decisions: (i) Sri Velmurugan Sago Factory Vs. Commissioner of C. Ex., Salem 2017 (347) E.L.T. 185 (Tri.-Chennai) (ii) Santhi Casting Works Vs. C.C.E. Coimbatore 2009 (15) S.T.R. 219 (Tri.-Chennai.) (iii) C.C.E. Salem Vs. Best Cheran Spintex India Ltd. 2014 (33) S.T.R. 432 (Tri.- Chennai), Mount Housing & Infrastructure Ltd. vs C.C.E & S.T. Coimbatore 2014 (35) S.T.R.

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en discharged by the appellant on being pointed out, along with interest amounts thereon, issue of SCNs for imposition of penalties under Section 11AC is an overkill. Penalty has also been imposed under Rule 27 of the Central Excise Rules, 2002 for not taking registration. When in the first place there was no requirement of issue of SCN itself, penalties will not survive particularly as there was some confusion on the duty rates and the continued eligibility of SSI concessions for these appellants. 7. In the result, all the three appeals are allowed with consequential relief, if any, as per law. 6. In the case of Shriram Epc Ltd. Vs. Commissioner of Service Tax, Chennai reported in 2014 (35) S.T.R. 564 (Tri.-Chennai), this Bench, after considering an identical issue, concluded as under: 7. I have considered submissions on both sides. It is obvious that the appellant paid entire tax liability and interest. This inference is drawn because the impugned order does not involve demands for t

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yment when short payment was pointed out by audit as is the case in this appeal. 8. The facts of the present case are more similar to that in the case of ADECCO Flexione Work Force Solutions Ltd. (supra). So considering this decision of Hon. Karnataka High Court, I set aside the penalty imposed on the appellant. Thus the appeal is allowed. 7. Considering the above decisions/judgments/orders, I find that there is no dispute with regard to the fact that the appellant has paid the duty along with interest at least three years before the issuance of Show Cause Notice and, therefore, going by the above decisions, I have to conclude that the demand of penalty equal to 15% imposed under 2nd proviso to Section 78 of the Act is bad and unsustainable. So also the fact that the appellant had obtained registration prior to the Show Cause Notice, I find that the same is sufficient reason to hold there was no violation or contravention of Section 77(2). Hence, the appeal is allowed. ( Pronounced in

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Goods and Services Tax – GST – By: – Alkesh Jani – Dated:- 19-6-2018 – In this session we shall Section 18 of CGST Act, 2017, which deals with ITC for a person required to obtain registration under this Act. Any person having all India aggregate turnover above ₹ 20 lakh (10 lakh if business is in Assam, Arunachal Pradesh, Himachal Pradesh, Uttarakhand, Manipur, Mizoram, Sikkim, Meghalaya, Nagaland or Tripura) are required to register under this Act. Any person, having turnover below the threshold limit can voluntarily opt to register. It is to be noted that ONLY registered person can avail ITC under GST Act. 2. Now we shall deal with sub-section (1)(a) of Section 18, which reads as under:- (1) Subject to such conditions and restrictions as may be prescribed- (a) a person who has applied for registration under this Act within thirty days from the date on which he becomes liable to registration and has been granted such registration shall be entitled to take credit of input tax in

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hased from a registered person on which GST has been paid. 2.1 The clause (b) allows the person to avail ITC for goods as above, who has obtained registration voluntarily. Further, clause (c) allows the person to avail ITC if he has opted out from the composition scheme availed under Section 10 and also for the capital goods, by reducing 5 point for quarter or part thereof and considering useful life of capital goods as 5 years i.e. 60 months. 2.2 The clause (d) states that if registered person was engaged in supply of exempted goods and /or services and if the said exempted goods and/or services becomes taxable, than, the said person is eligible ITC of goods held in stock, inputs contained in semi-finished or finished goods, on the preceding date when such goods becomes taxable. In all the above, scenario the ITC of capital goods shall be calculated as per Rules 40 of CGST, Rules, 2017. Please refer Notification No.2/2017 -CT (Rate) dated 28/06/2017, for exempted goods and Notificatio

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tax, is required to debit (reverse) the ITC in respect to goods held in stock and inputs contained in semi-finished goods or finished goods. For capital goods the reversal is also same and shall be calculated as above. After such reversal if any credit is still balance in electronic credit ledger, it shall lapse. The manner of reversal of ITC shall as per Rule 44 of CGST Rules, 2017. 6. A registered person who has availed ITC of capital goods or of plant and machinery, shall reduced the value by 5 point per quarter or part thereof and determine the transaction value, whichever is higher shall be considered as taxable value. The illustration is given at Rule 44 (b) of CGST Rules, 2017. When refractory bricks, mould and dies and fixtures are supplied (sold) as scrap, GST is payable on transaction value. 7. The section 19 to 21 of CGST Act, 2017 deals with Job-work and Input service distributor, requires separate heading and hence shall be dealt with same in future. 8. Concluding, the hea

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 19-6-2018 – Composite supply Section 2(30) of Central Goods and Services Tax Act, 2017 defines the expression composite supply as a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply. One illustration is given in the Act to the definition of composite supply. Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply. Mixed supply Section 2(74) defines the expression mixed supply as two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does no

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The rates for both supplies are to be determined as follows- In respect of composite supply the principal item is to be taken for the purpose of tax.The tax rate applicable in respect of composite supply the tax rate of principal item is to be taken; In respect of mixed supply the item with highest rate is to taken for the purpose of tax.The tax rate applicable in respect of mixed supply is the highest rate of all the items is to be taken. Advance Ruling In Re Switching Avo Electro Power Limited – 2018 (4) TMI 810 – AUTHORITY FOR ADVANCE RULING , WEST BENGAL the applicant is a supplier of power solutions including UPS, servo stabilizer, batteries etc., The applicant wants a ruling on the classification of the supply when it supplies UPS along with the battery. The applicant wanted a more specific ruling whether such supplies could be treated as composite supply. The Authority observed that the batteries are classified under tariff heads 8506 and 8506 of First Schedule of the Tariff Act

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short but sufficient to start a standby power source or properly shut down the protected equipment. A UPS is typically used to protect hardware or other electrical equipment where an unexpected power disruption could cause injuries of data loss. The Authority further observed that the UPS serves no purpose if the battery is not supplied or removed It cannot function as a UPS unless the battery is attached. It is needed to be considered whether or not these two items are naturally bundled . The illustration to section 2(30) of the Act refers to a supply where the ancillary supplies are inseparable from the principal supply and form an integral part of the composite supply. Note 3 to Section XVI of the Tariff Act refers to a composite machine as the one consisting of two or more machines fitted together to form a whole. When a UPS is supplied with built in batteries so that supply of the battery is inseparable from supply of the UPS it should be treated as a composite supply. The Authori

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GST – States – 28/2018 –State Tax – Dated:- 19-6-2018 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 28/2018 -State Tax Date: 19th June, 2018 NOTIFICATION In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Sikkim Goods and Services Tax (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Sikkim Goods and Services Tax Rules, 2017, – (i) in rule 58,

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hapter 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) after FORM GST ENR-01, the following FORM shall be ins

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2018 (10) TMI 742 – KERALA HIGH COURT – 2018 (17) G. S. T. L. 178 (Ker.) , [2018] 2 GSTL 121 (Ker) – Unable to upload FORM GST TRAN-1 – input tax credit – transitional provisions – migration to GST regime – form could not be uploaded for some system error – Held that:- Petition disposed off permitting the petitioner to prefer an application before the additional seventh respondent, the Nodal Officer appointed to resolve the issues in the nature of one raised by the petitioner. – W.P.(C.) No.18954 of 2018 Dated:- 19-6-2018 – MR P.B. SURESH KUMAR, J. For The Petitioner : ADV.SMT.K.LATHA For The Respondent : ADV. SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK, SRI. V.K. SHAMSUDEEN (SR.GP) AND SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCI

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s also the learned Standing Counsel for the additional sixth respondent. Having regard to the facts and circumstances of this case as also the orders passed in similar matters, I deem it appropriate to dispose of the writ petition permitting the petitioner to prefer an application before the additional seventh respondent, the Nodal Officer appointed to resolve the issues in the nature of one raised by the petitioner. Ordered accordingly. Needless to say that if the petitioner prefers an application within two weeks from the date of receipt of a copy of this judgment, the same shall be considered and appropriate decision shall be taken by the additional seventh respondent within a week thereafter. Needless also to say that if it is found tha

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GST – States – 24/2018-State Tax – Dated:- 19-6-2018 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 24/2018- State Tax The 19th June, 2018 No. GST/23/2017/Vol-I.- In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely : – (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Arunachal Pradesh Goods and Ser

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ntification Numbers for the purposes 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 sect

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GST – States – G.O. Ms. No. 68 – Dated:- 19-6-2018 – NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT [G.O. Ms. No. 68, Commercial Taxes and Registration (B1), 19th June 2018, Aani 5, Vilambi, Thiruvalluvar Aandu-2049.] No. SRO A-34(b)/2018. In exercise of the powers conferred by Section 164 of Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Tamil Nadu Goods and Services Tax (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in there rules, they shall come into force on the date of their publication in the Offici

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any of the Goods and Services Tax Identification Numbers for the purposes 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 sec

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GST – States – F.12(46)FD/Tax/2017-Pt-III-053 – Dated:- 19-6-2018 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 19, 2018 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:- 1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Sixth Amendment) Rules, 2018. (2) They shall come into force on the date of their publication in the Official Gazette. 2. Amendment of rule 58.- In rule 58 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referr

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of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI. . 3. Amendment of rule 138C.- In rule 138C of the said rules,- (i) in sub-rule (1), for the existing punctuation mark . , appearing at the end, the punctuation mark : shall be substituted; and (ii) in sub-rule (1), so amended, the following new proviso shall be added, 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 GST EWB-03, for a further period not exceeding three clays. Explanation: The period of twenty four hours or, as the case may be, three days shall be counted from t

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GST – States – 19372-FIN-CT1-TAX-0034/2017-S.R.O. No. 230/2018 – Dated:- 19-6-2018 – FINANCE DEPARTMENT NOTIFICATION The 19th June, 2018 S.R.O. No. 230/2018- In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Odisha Goods and Services Tax (Sixth Amendment) Rules, 2018. (2) They shall come into force on the date of their publication in the Odisha Gazette. 2. In the Odisha Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules)

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of the said Chapter XVI. 3. In the said rules, 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. 4. In the said rules, 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. 5. In the said r

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GST – States – ERTS(T) 65/2017Pt.I/115 – Dated:- 19-6-2018 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated, Shillong 19th June, 2018 No. ERTS(T) 65/2017Pt.I/115.- In exercise of the powers conferred by Section 164 of the Meghalaya Pradesh Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the State Government hereby makes the following rules further to amend the Meghalaya Pradesh Goods and Services Tax Rules, 2017, namely : AMENDMENTS (1) These rules may be called the Meghalaya Goods and Service Tax (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their notification. 2. In the Meghalaya Goods and Service Tax Rules,

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the purposes 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) after FORM GST ENR-01, the

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GST – States – F-10-32/2018/CT/V (48)-28/2018-State Tax – Dated:- 19-6-2018 – Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Naya Raipur, Dated 19th June, 2018 NOTIFICATION No. 28/2018-State Tax No. F-10-32/2018/CT/V (48).- In exercise of the powers conferred by Section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely :- (1) These rules may be called the Chhattisgarh Goods and Services Tax (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of issue of this notification. 2. In the Chhattisgarh Goods and Ser

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on Numbers for the purposes 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) after FO

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GST – States – 59/GST-2 – Dated:- 19-6-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT NOTIFICATION NO.59/GST-2, DATED 19-6-2018 In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Haryana Goods and Services Tax (Eighth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), in rule 58, after sub-rule (1), the followin

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he said rules, in rule 138C, in sub-rule (1),- (i) for the sign "." existing at the end, the sign ":"shall be substituted ; and (ii) the following proviso and Explanation 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. ". 4. In the said rules, in rule 142, in sub-rule (5), after the words and figures &q

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GST – States – 28/2018-STATE TAX – Dated:- 19-6-2018 – NOTIFICATION By the Commissioner of State Tax Gujarat State, Ahmedabad NOTIFICATION NO.28/2018-STATE TAX [NO.(GHN-56) GSTR-2018(25)-TH], DATED 19-6-2018 (Under section 68 of the Gujarat Goods and Services Tax Act, 2017) In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Gujarat Goods and Services Tax (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force from the 19th day of June, 2018. 2. In the Gujarat Goo

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ices Tax Identification Numbers for the purposes 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 12

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GST – States – S.O. 188 – Dated:- 19-6-2018 – BIHAR GOVERNMENT Commercial Tax Department NOTIFICATION NO. S.O. 188 DATED 19-6-2018 In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), Governor of Bihar, hereby makes the following rules to further amend the Bihar Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Bihar Goods and Services Tax (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force with effect from 19th June, 2018. 2. In the Bihar Goods and Services Tax Rules, 2017,- (i) in rule 58, after sub-rule (1), the following sub-rule (1A) shall be inserted, namely:- "(1A) For the purposes of Chapt

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amely:- "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 date the vehicle was intercepted."; (iii) in rule 142, in sub-rule (5), after the words and figures "sub section (3) of section 76", the words and figures "or section 129 or section 130" shall be inserted; (iv) after FORM GST ENR-01, the following FORM GST ENR-02 shall be inserted, namely:- FORM GST ENR-

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