Goods and Services Tax – GST – Valuation – job work – amortization of cost of moulds and dies etc. – while calculating the value of the supply made by the component manufacturer, the value of moulds a
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Goods and Services Tax – GST – fabric processors shall be eligible for refund of unutilized ITC on account of inverted duty structure under section 54(3) of the CGST Act even if the goods (fabrics) su
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Goods and Services Tax – GST – subject to the provisions of section 17(5) of the CGST Act, if event management services, hotel, accommodation services, consumables etc. are received by a SEZ developer
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Goods and Services Tax – GST – services of short term accommodation, conferencing, banqueting etc., provided to a SEZ developer or a SEZ unit shall be treated as an inter-State supply. – TMI Updates – Highlights
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Goods and Services Tax – GST – CONCEPT & STATUS (Updated as on 01st June 2018) – TMI Updates – Highlights
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Goods and Services Tax – Started By: – Swagata Das – Dated:- 15-6-2018 Last Replied Date:- 25-6-2018 – Hi, I am unable to file GSTR 1 of April'18 due to Error in Submission. After click on the message showing No Action Taken on Item . I have download the GSTR 1 & accept the modified invoices, then create JSON file & upload the same. But the file has not been supported & Error messsge showing. Swagata 9674160562 – Reply By Rajagopalan Ranganathan – The Reply = Sir,You intimate yo
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Goods and Services Tax – GST – Dated:- 15-6-2018 – GST – CONCEPT & STATUS Updated as on 01st June 2018 INTRODUCTION: The introduction of Goods and Services Tax on 1st July 2017 was a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Central and State taxes into a single tax, the aim was to mitigate cascading or double taxation in a major way and pave the way for a common national market. From the consumer point of view, the biggest advantage would be in terms of a reduction in the overall tax burden on goods, which was estimated to be around 25%-30%. Introduction of GST would also make Indian products competitive in the domestic and international markets. Studies show that this would have a positive impact on economic growth. Last but not the least, this tax, because of its transparent and self-policing character, would be easier to administer. GENESIS: 2. The idea of moving towards the GST was first mooted by the then Union Fin
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nd the States were clearly demarcated in the Constitution with almost no overlap between the respective domains. The Centre had powers to levy tax on the manufacture of goods (except alcoholic liquor for human consumption, opium, narcotics etc.) while the States had powers to levy tax on sale of goods. In case of inter-State sales, the Centre had power to levy a tax (Central Sales Tax) but the tax was collected and retained entirely by the originating States. As for services, it was the Centre alone that was empowered to levy service tax. Since the States were not empowered to levy any tax on the sale or purchase of goods in the course of their importation into or exportation from India, the Centre levied and collected this tax as additional duties of customs, which was in addition to the Basic Customs Duty. This additional duty of customs (commonly known as CVD and SAD) counter balanced excise duties, sales tax, State VAT and other taxes levied on the like domestic products. Introduct
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tax- UTGST). The Parliament would have exclusive power to levy GST (integrated tax – IGST) on inter-State trade or commerce (including imports) in goods or services. The Central Government will have the power to levy excise duty in addition to the GST on tobacco and tobacco products. The tax on supply of five specified petroleum products namely crude, high speed diesel, petrol, ATF and natural gas would be levied from a later date on the recommendation of GST Council. 5. A Goods and Services Tax Council (GSTC) was constituted comprising the Union Finance Minister, the Minister of State (Revenue) and the State Finance Ministers to recommend on the GST rate, exemption and thresholds, taxes to be subsumed and other features. This mechanism would ensure some degree of harmonization on different aspects of GST between the Centre and the States as well as across States. One half of the total number of members of GSTC would form quorum in meetings of GSTC. Decision in GSTC would be taken by a
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y seven meetings of the GSTC have been held so far. The following major decisions have been taken by the GSTC: (i) The threshold exemption limit would be ₹ 20 lakh. For special category States (except J&K) enumerated in article article 279A of the Constitution , threshold exemption limit has been fixed at ₹ 10 lakh. (ii) Composition threshold shall be ₹ 1 crore. As decided in the 23rd meeting of the GSTC, this limit shall be raised to ₹ 1.5 crore after necessary amendments in the Act. Composition scheme shall not be available to inter-State suppliers, service providers (except restaurant service) and specified category of manufacturers. For special category States (except J&K and Uttarakhand) enumerated in article 279A of the Constitution , threshold exemption limit has been fixed at ₹ 75 lakh. (iii) Existing tax incentive schemes of Central or State governments may be continued by respective government by way of reimbursement through budgetary rou
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ars to compensate States for any revenue loss on account of implementation of GST. The list of goods and services in case of which reverse charge would be applicable has also been finalized. (v) The five laws namely CGST Law, UTGST Law, IGST Law, SGST Law and GST Compensation Law have been recommended. (vi) In order to ensure single interface, all administrative control over 90% of taxpayers having turnover below ₹ 1.5 crore would vest with State tax administration and over 10% with the Central tax administration. Further all administrative control over taxpayers having turnover above ₹ 1.5 crore shall be divided equally in the ratio of 50% each for the Central and State tax administration. (vii) Powers under the IGST Act shall also be cross-empowered on the same basis as under CGST and SGST Acts with few exceptions. (viii) Power to collect GST in territorial waters shall be delegated by Central Government to the States. (ix) Formula and mechanism for GST Compensation Cess
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lies from GTA to unregistered persons has been exempted from tax. (xv) Registration and operationalization of TDS/TCS provisions has been postponed till 30.06.2018. (xvi) The e-way bill system has been introduced nation-wide for all inter-State movement of goods with effect from 01.04.2018. As regards intra-State supplies, option has been given to States to choose any date on or before 03.06.2018. As on 01.06.2018, all States except three States and all Union Territories have introduced e-way bill system for intra-state movement of goods. (xvii) www.ewaybillgst.gov.in, managed by NIC, shall be the Common Goods and Services Tax Electronic Portal for generation of e-way bill. As on 31.05.2018, around 6.50 crore e-way bills (out of which around 2.18 crore are for intra-State movement) have been generated. (xviii) E-Wallet Scheme shall be introduced for exporters from 01.10.2018 and till then relief for exporters shall be given in form of broadly existing practice. (xix) All taxpayers are
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day. (xxiv) Facility has been introduced for manual filing of refund application. (xxv) Facility shall be introduced for manual filing of application for advance ruling. (xxvi) Supply of services to Nepal and Bhutan shall be exempted from GST even if payment has not been received in foreign convertible currency – such suppliers shall be eligible for input tax credit. (xxvii) Centralized UIN shall be issued to every Foreign Diplomatic Mission / UN Organization by the Central Government. (xxviii) www.gst.gov.in, managed by GSTN, shall be the Common Goods and Services Tax Electronic Portal. (xxix) Rate of interest on delayed payments and delayed refund has been recommended. (xxx) Rules for National Anti-Profiteering Authority have been recommended. The National Anti-Profiteering Authority has been constituted having Chairman and four technical Members. Further Standing Committee on Anti-Profiteering and State level Screening Committee have also been set up. SALIENT FEATURES OF GST: 8. The
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would be treated as inter-State supplies and would be subject to IGST in addition to the applicable customs duties. (vi) Import of services would be treated as inter-State supplies and would be subject to IGST. (vii) CGST, SGST /UTGST & IGST would be levied at rates to be mutually agreed upon by the Centre and the States under the aegis of the GSTC. (viii) GST would replace the following taxes currently levied and collected by the Centre: a) Central Excise Duty; b) Duties of Excise (Medicinal and Toilet Preparations); c) Additional Duties of Excise (Goods of Special Importance); d) Additional Duties of Excise (Textiles and Textile Products); e) Additional Duties of Customs (commonly known as CVD); f) Special Additional Duty of Customs (SAD); g) Service Tax; h) Cesses and surcharges insofar as they relate to supply of goods or services. (ix) State taxes that would be subsumed within the GST are: a) State VAT; b) Central Sales Tax; c) Purchase Tax; d) Luxury Tax; e) Entry Tax (All fo
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e to small taxpayers (including to manufacturers other than specified category of manufacturers and service providers) having an annual turnover of up to ₹ 1 crore (Rs. 75 lakh for special category States (except J&K and Uttarakhand) enumerated in article 279A of the Constitution ). As decided in the 23rd meeting of the GSTC, this limit shall be raised to ₹ 1.5 crore after necessary amendments in the Act. The threshold exemption and compounding scheme would be optional. (xiv) The list of exempted goods and services would be kept to a minimum and it would be harmonized for the Centre and the States as well as across States as far as possible. (xv) All Exports and supplies to SEZs and SEZ units would be zero-rated. (xvi) Credit of CGST paid on inputs may be used only for paying CGST on the output and the credit of SGST/UTGST paid on inputs may be used only for paying SGST/UTGST. In other words, the two streams of input tax credit (ITC) cannot be cross utilized, except in
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returns filed by the taxpayers. (xviii) Input Tax Credit (ITC) to be broad based by making it available in respect of taxes paid on any supply of goods or services or both used or intended to be used in the course or furtherance of business. (xix) Electronic filing of returns by different class of persons at different cut-off dates. (xx) Various modes of payment of tax available to the taxpayer including internet banking, debit/ credit card and National Electronic Funds Transfer (NEFT) / Real Time Gross Settlement (RTGS). (xxi) Obligation on certain persons including government departments, local authorities and government agencies, who are recipients of supply, to deduct tax at the rate of 1% from the payment made or credited to the supplier where total value of supply, under a contract, exceeds two lakh and fifty thousand rupees. The provision for TDS has not been operationalized yet. (xxii) Refund of tax to be sought by taxpayer or by any other person who has borne the incidence of
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roneous refund and its adjudication in case of fraud, suppression or willful mis-statement. (xxviii) Arrears of tax to be recovered using various modes including detaining and sale of goods, movable and immovable property of defaulting taxable person. (xxix) Goods and Services Tax Appellate Tribunal would be constituted by the Central Government for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority. States would adopt the provisions relating to Tribunal in respective SGST Act. (xxx) Provision for penalties for contravention of the provision of the proposed legislation has been made. (xxxi) Advance Ruling Authority would be constituted by States in order to enable the taxpayer to seek a binding clarity on taxation matters from the department. Centre would adopt such authority under CGST Act. (xxxii) An anti-profiteering clause has been provided in order to ensure that business passes on the benefit of reduced tax incidence on goods or servi
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in the country which will naturally benefit the development in the states; (viii) Uniform SGST and IGST rates will reduce the incentive for evasion by eliminating rate arbitrage between neighboring States and that between intra and inter-State sales; (ix) Average tax burden on companies is likely to come down which is expected to reduce prices and lower prices mean more consumption, which in turn means more production thereby helping in the growth of the industries. This will create India as a Manufacturing hub . (B) Ease of Doing Business: (i) Simpler tax regime with fewer exemptions; (ii) Reduction in multiplicity of taxes that are at present governing our indirect tax system leading to simplification and uniformity; (iii) Reduction in compliance costs – No multiple record keeping for a variety of taxes- so lesser investment of resources and manpower in maintaining records; (iv) Simplified and automated procedures for various processes such as registration, returns, refunds, tax paym
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ill cost less for the consumers; (iii) Average tax burden on companies is likely to come down which is expected to reduce prices and lower prices mean more consumption. GOODS AND SERVICES TAX NETWORK: 9. Goods and Services Tax Network (GSTN) has been set up by the Government as a private company under erstwhile Section 25 of the Companies Act, 1956 . GSTN would provide three front end services to the taxpayers namely registration, payment and return. Besides providing these services to the taxpayers, GSTN would be developing back-end IT modules for 27 States who have opted for the same. The migration of existing taxpayers has already started from November, 2016. The Revenue department of both Centre and States are pursuing the presently registered taxpayers to complete the necessary formalities on the IT system operated by GSTN for successful migration. 10. GSTN has selected 73 IT, ITeS and financial technology companies and 1 Commissioner of Commercial Taxes (CCT, Karnataka), to be ca
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ation to States) Act respectively. Further 58, 62, 58 and 8 rate related notifications each have been issued under the CGST Act, IGST Act, UTGST Act and GST (Compensation to States) Act respectively. Similar notifications have been issued by all the States under the respective SGST Act. 13. Apart from the notifications, 49 circulars and 14 orders have also been issued by CBIC on various subjects like proper officers, ease of exports, and extension of last dates for filling up various forms, etc. ROLE OF CBIC: 14. CBIC is playing an active role in the drafting of GST law and procedures, particularly the CGST and IGST law, which will be exclusive domain of the Centre. This apart, the CBIC has prepared itself for meeting the implementation challenges, which are quite formidable. The number of taxpayers has gone up significantly. The existing IT infrastructure of CBIC has been suitably scaled up to handle such large volumes of data. Based on the legal provisions and procedure for GST, the
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ures to more than 60,000 officers of CBIC and Commercial Tax officers of State Governments. Officers of the office of CAG are also participating and getting trained in this training programme. More than 52000 officers (including around 20000 officers from States) have already been trained. Out of these 7000 officers have attended refresher-training course also. 17. It is expected that a momentous reform like GST is popularized and familiarized to the trade and industry who are the vital stakeholders in successful implementation of this reform. 18. CBIC would be responsible for administration of the CGST and IGST law. In addition, excise duty regime would continue to be administered by the CBIC for levy and collection of central excise duty on five specified petroleum products as well as on tobacco products. CBIC would also continue to handle the work relating to levy and collection of customs duties. 19. Director General of Safeguards, CBIC has been mandated to conduct detailed enquiry
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2017 71,91,093 10. No. of 3(B) returns filed for October, 2017 68,81,894 11. No. of 3(B) returns filed for November, 2017 68,84,941 12. No. of 3(B) returns filed for December, 2017 68,93,573 13. No. of 3(B) returns filed for January, 2018 68,95,682 14. No. of 3(B) returns filed for February, 2018 68,82,660 15. No. of 3(B) returns filed for March, 2018 67,16,937 16. No. of 3(B) returns filed for April, 2018 62,77,645 17. No. of 3(B) returns filed for May, 2018 31,270 18. No. of GSTR 1 returns filed for July, 2017 57,38,132 19. No. of GSTR 1 returns filed for August, 2017 22,92,971 20. No. of GSTR 1 returns filed for September, 2017 61,88,087 21. No. of GSTR 1 returns filed for October, 2017 23,19,440 22. No. of GSTR 1 returns filed for November, 2017 23,22,478 23. No. of GSTR 1 returns filed for December, 2017 59,79,681 24. No. of GSTR 1 returns filed for January, 2018 21,71,979 25. No. of GSTR 1 returns filed for February, 2018 20,87,385 26. No. of GSTR 1 returns filed for March, 2018
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Goods and Services Tax – Classification of goods – implants for joint replacements – rate of tax – The implants for joint replacements falling under HSN Code 90213100 are covered under Serial No. E(9)
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Goods and Services Tax – Classification of goods – Lightning Arrester – Earthing Pipe – Solid Rod Earthing – Back Fill Compound – service of installation of Earthing System – to be classified under th
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Goods and Services Tax – Supply of goods – inter-state trade – The applicant are not exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian N
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Goods and Services Tax – Anti-Profiteering – in respect of the two invoices dated 27-07-2017 as the installation of the second lift had been completed after coming in to force of the CGST Act, 2017, h
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Goods and Services Tax – Started By: – Rajesh Kumar – Dated:- 15-6-2018 Last Replied Date:- 25-6-2018 – One of our consultant/director is submitting his air tickets for reimbursement with GST, air tickets already attract GST. is it correct? – Reply By VaibhavKumar Jain – The Reply = Dear Rajesh,a. In case of consultant, say your consultant to issue tax invoice (as technical service) with ticket value plus GST @ 18%. This is because, your consultant is eligible for GST credit on air ticket. Based on tax invoice, you are also eligible for ITC charged by consultant.b. In case of director, reverse charge is applicable. Hence, if your director purchased the ticket, it might be possible that your GST No. is not mentioned on the ticket and the ai
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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 15-6-2018 – Undue anti-profiteering being resorted to by businesses and trade in GST regime are yet to be proved by the customers or victimized complainants and so also affirmed by and action taken against them by the National Anti-profiteering Authority (NAA) in India. The third order of NAA on the complaint M/s Abel Space Solution LLP, New Delhi against M/s Schindler India Pvt. Ltd. Mumbai has been pronounced in favour of supplier. Thus all three NAA order pronounced so far have gone in favour of supplier of goods or services / companies and against the complainants. The NAA order have so far been in favour of companies, viz, Order No. Date of Order Complaint Against Business Activity 1. 27.03.2018 Vrandavaneshwree Automotive Pvt. Ltd, Bareilly [ 2018 (4) TMI 1377 – THE NATIONAL ANTI-PROFITEERING AUTHORITY ] Car Dealer 2. 04.05.2018 KRBL Ltd., New Delhi [ 2018 (5) TMI 760 – NATIONAL ANTI-PROFITEERING AUTHORITY ] Basma
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ate understanding of GST provisions at the time of filing the complaint in September, 2017. But the authority considered the investigative report of the Directorate General of Safeguard (DGS) before ordering the dismissal of complaint. The NAA ruled that in respect of the two invoices dated July 27, 2017, as the installation of the second lift had been completed after coming into force of the CGST Act, 2017, he was liable to be charged GST at the rate prevalent on July 27, 2017. Case Facts Case No. 4/2018 Complainant Abel Space Solution LLP, New Delhi Supplier of Goods Schindler India Pvt. Ltd., Mumbai Date of Application 20.09.2017 Date of forwarding to DGSG by Standing Committee 15.02.2018 Report of DGSG 16.04.2018 Date of Institution of case 17.04.2018 Date of NAA order 31.05.2018 Order By 3 Members Bench (including Chairman, NAA) In the instant case two lifts were ordered in December, 2016 out of which first lift was supplied, installed, invoiced and paid for before GST regime itse
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CGST Rules, 2017 to the Standing Committee alleging that company had not charged GST on the base price of the lift ordered by him from the company, after excluding the pre-GST Excise Duty on the material component and thus he had been charged tax twice on the same material. This was referred by the Standing Committee to DGSG for further investigations. The complaint had subsequently withdrawn his complaint vide letter dated 28.03.2018 sent to DGSG and he also did not availed the opportunity of being heard before NAA. The reason cited for withdrawal was that he was not fully aware of the provisions of the CGST Act, 2017 when he had filed his application on 20.09.2017 and since the issues pertaining to case had been further clarified subsequently, his application should be treated to have been withdrawn. According to law, the supply and installation of lift amounted to Works Contract and as per Rule 2A of the Service Tax (Determination of Value) Rules, 2006, value of the service portion
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ted in the GST regime, and hence the point for levy of tax for supply of material fell under the GST regime and accordingly, two more invoices were issued on 27.07.2017 wherein the applicable GST was correctly charged. The company claimed that the Excise Duty benefit could only be given if the material was dispatched on or after 01.07.2017 and since all the material was delivered before 30.06.2017 and hence, he was not in a position to pass such benefit to the Applicant. The NAA, therefore, finally ordered that there is no substance in the claim made by the applicant and therefore, the Authority accepted the report dated 16-04-2017 filed by the DGSG under Rule 129 (6) of the CGST Rules, 2017. The proceedings were dropped as no violation of the provisions of Section 171 of the CGST Act, 2017 has been established. It is understood that NAA has under its sleeve over 50 complaints to be examined and adjudicated. It is hoped that in next few weeks, we may witness more orders from NAA agains
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2018 (10) TMI 1242 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2018 (18) G. S. T. L. 340 (A. A. R. – GST) – Supply or not – inter-state branch transfers – levy of GST – providing medium-sized heavy-duty cranes on rental/lease/ hire basis to its clients without transferring the right to use the cranes – As the movement of cranes involves significant time and cost, SML has set up various branches (SML branch offices) across India at strategic locations to minimize transportation time and costs – with the introduction of GST with effect from 1 July, 2017, all the branches of a single legal person located in different States are treated as distinct person and any supply of taxable goods/ services between distinct persons with or without consideration, is subject to applicable GST.
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Whether movement of tyre mounted cranes or crawler cranes from one GST registered office of SML to another registered office of SML for further supply on hire charges to customers would be treated as “ta
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HO to SML branch offices registered in another state for further supply on hire charges to customer and thus the circular 21/21/2017-IGST is not applicable to the facts of the present transaction.
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If GST is payable on the aforesaid transaction, whether the recipient office of SML duty registered under GST receiving such cranes for further supply on hire charges would be eligible to avail input tax credit of GST charged? – Held that:- This question is in respect of recipient office of SML registered under the GST Act in a taxable territory other than Maharashtra State. We are, therefore, of the opinion that applicant is not proper person to raise this question and therefore we are not expressing our opinion on this question.
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In case when a lyre-mounted crane or crawler crane is moved from one GST registered office of SML to another registered office of SML only for upkeepment and maintenance purpose, without any further supply to unrelated customers, whether such movement o
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Whether GST would be payable Only on the movement of tyre-mounted cranes being goods on wheels or GST would also be payable on movement of both types of cranes (i.e. tyre-mounted cranes and crawler cranes)? – Held that:- Both types of cranes i.e. tyre mounted cranes and crawler cranes are covered by the expression 'all goods on wheel [like crane] ‘used in the circular No. 21/21/2017-GST and as such GST would be payable on the interstate movement of both types of cranes from SML HO Maharashtra to SML branch office in other state for further supply of such cranes on hire charges.
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What should be the value under section 15 of the Central Goods and Services Tax Act, 2017 (CGST Act) and the rules made thereunder for discharging applicable GST on movement of cranes from one GST registered office to another registered office in case the said movement is considered to be a taxable supply? – Held that:- The transaction between SML HO and SML branch office is supply having regards to Secti
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ng GST which is approximately 95% of the value charged by SML branches to the Customer of the branches.
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Ruling:- The movement of tyre mounted cranes or crawler cranes from one GST registered office of SML to another registered office of SML for further supply on hire charges to customers would be treated as “taxable supply” under GST law – Further circular No.2i/21/2017- IGST which exempts from tax interstate movement of rigs, tools, spares, and al! goods on wheels [like cranes] where interstate movement of such goods is not for further supply of same goods is not applicable to the facts of present transaction as in the present case interstate movement of goods from SML HO in Maharashtra to SML branches in other states is for further supply of goods on hire.
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The question whether the recipient office of SML duty registered under GST receiving such cranes for further supply on hire charges would be eligible to avail input tax credit of GST charged, is not answered by this aut
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d for the supply of goods of like, kind and quality by the recipient to his customer.
– GST-ARA-43/2017-18/B-50 Dated:- 15-6-2018 – SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER PROCEEDINGS Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act ] by Sanghvi Movers Limited, the applicant, seeking an advance ruling in respect of the following questions on: 1. Based on the facts and business model adopted by Sanghvi Movers Limited ( SMV or Applicant or the Company ) under the GST regime as discussed below in detail, whether movement of tyre mounted cranes or crawler cranes from one GST registered office of SML to another registered office of SML for further supply on hire charges to customers would be treated as
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nsaction stated above in question 1 is liable to tax, whether GST would be payable Only on the movement of tyre-mounted cranes being goods on wheels or GST would also be payable on movement of both types of cranes (i.e. tyre-mounted cranes and crawler cranes)? 5. What should be the value under section 15 of the Central Goods and Services Tax Act, 2017 (CGST Act) and the rules made thereunder for discharging applicable GST on movement of cranes from one GST registered office to another registered office in case the said movement is considered to be a taxable supply? 6. 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 s
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imported from various countries such as USA, Germany, Japan, Singapore, China, etc. 3. SML owns two types of cranes, viz. i) Crawler cranes (they are fitted with crawler tracks/ chain belts, as seen on military tanks). These cranes cannot be plied on normal roads, and therefore, do not require any registration from the Regional Transport Office (RTO). ii) Tyre-mounted hydraulic cranes ply on the road and require RTO registration. 4. The cost of these cranes is significantly high and their average economic life ranges from 25 to 35 years. These cranes are moved/ transported on trailers, from one location to another, in knock down condition. 5. As the movement of cranes involves significant time and cost, SML has set up various branches ( SML branch offices ) across India at strategic locations to minimize transportation time and costs. II. Under GST, SML has obtained registration for 10 locations across India, including its head office ( SML Maharashtra ) located in Pune, Maharashtra. I
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to applicable GST. Thus, under GST, Inter-State branch transactions involving services have been brought under the ambit of tax. As a result, SML had to relook at its existing business model and the way it undertakes transactions both internally and externally with customers. 9. In order to comply with the provisions of GST law and ensure operational feasibility, SML has modified its business model. SML Maharashtra has entered into a formal service arrangement with all SML branch offices by entering into a Memorandum of Understanding (MOU), Wherein SML Maharashtra has agreed to provide cranes and crane components to all SML branch offices on hire charges. As part of the service arrangement, whenever SML branch offices receive a final work order from their customers for providing cranes on hire charges, the said SML branch offices will in turn raise an internal work order on SML Maharashtra for providing the requested cranes on hire charges to them. 10. Thus, for each final work order r
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ch offices. 14. For brevity and clarity of facts, an illustration of the transaction flow involved is provided below. 15. For each type of crane given on hire charges, the crane operator maintains a separate monthly log sheet at the customer/ project location, wherein the daily and hourly details of crane usage and idle time are maintained, based on which the monthly service invoice is raised by SML branch offices on respective customers. Further, an invoice from SML Maharashtra is issued to the SML branch office and the value considered for levying GST is approximately 95% of the value charged to the customer by the SML branch, following the principle under Rule 28 of the Central Goods and Services Tax Rules, 2017 ( CGST Rules ) read with section 15 of CGST Act. 16. In most cases, cranes are moved from one GST registered office of SML to another registered office when there is an underlying work order received by the recipient branch office. However, in some cases, it may happen that
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into a service agreement through an MOU, whereby SML Maharashtra shall provide different types of cranes and crane components to all SML branch offices on hire charges as per the requirement of each SML branch office. 19. The ownership and title of cranes and crane components shall vest with SML Maharashtra, However, as and when any SMK, branch offices receive the final work order from their customers for supply of crane on hire charges, the said crane shall be provided by SML Maharashtra to SML branch offices for further sub-hiring purpose. Method of invoicing- As per the monthly log sheet, SML branch offices raise invoices on their respective customers and on the basis of the same, SML Maharashtra in turn raises taxable invoice on the respective SML branch offices. Valuation adopted-SML Maharashtra recovers hire charges equivalent to approximately 95% of hire charges recovered by SML branch offices from their respective customers and discharges GST as applicable on the said value. T
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been made and no input tax credit reversal is required to be made for non-payment of consideration. Hence, the recipient SML branch offices can avail credit of IGST charged by SML Maharashtra on the value of hire charges charged on the invoice. Clarification issued under Circular NO. 21/ 21/ 2017-CGST read with Circular No. 1/1/2017-IGST 23. The GST Council in its 23rd meeting held on 10 November, 2017 clarified that inter-State movement of goods like rigs, tools, spares and goods on wheels like cranes, not being in the course of furtherance of supply of such goods, does not constitute supply. This clarification was issued to give major compliance relief to industry, as there are frequent inter-State movement of such kind in the course of providing services to customers or for the purposes of getting such goods repaired or refurbished or for any self-use. Service provided using such goods would in any case attract applicable tax. 24. In order to give effect to the recommendations of t
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one state to another between various branch offices of the same legal entity for providing the said capital goods on hire or for undertaking repairs and maintenance work. However, as a result of the afore stated provisions under the GST, each and every movement of such capital goods between distinct persons was subject to tax i.e., the movement of goods between inter-State branch offices was being subjected to tax, thereby, causing undue hardship and compliance burden to the leasing industry. 27. Hence, to provide consequential relief to the leasing industry in general, the Central Government vide the aforesaid Circular has clarified that only such movement of goods that would be further supplied by way of sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made would be treated as taxable supply and subjected to GST. 28. Further, the said Circular also clarifies that no GST would be levied in ease such goods are moved for repairs and maintenance a
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ly on hire charges to -customers would be treated as ' taxable supply under GST law or whether GST would not be leviable on the said movement as per the clarification issued by the CBEC vide Circular No. 21/21/2017-CGST read with Circular No. – IGST? Answer: – As per section 24(1) (i) of the CGST act, persons making any inter-state taxable supply shall be compulsorily required to be registered under the CGST Act. As per section of the CGST Act, supply includes all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by person in the course or furtherance of business. per section 25(4) Of the CGST Act, a person who has obtained or is required to obtain more than One registration. As per section 25(4) of the CGST Act read with Schedule I of the CGST Act, the movement of cranes from SML Maharashtra to SML branch offices for further supply to unrelated customers is a taxab
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d office to another branch office of M/s Sanghvi Movers Ltd for further supply on hire charges to customers is treated as taxable supply under GST. Qu. 2. In the present situation and under the given facts, if GST is payable on the aforesaid transaction, whether the recipient office of SML duly registered under GST receiving such cranes for further supply on hire charges would be eligible to avail input tax credit of GST charged? Answer: – As per section 16(2) of the CGST Act, a registered person shall be entitled to avail credit of any input tax in respect of any supply of goods or services or both to him subject to fulfilment of the following conditions: a. Possession of tax invoice or debit note issued by registered supplier; and b. Receipt of goods or services; and c. Tax charged for such supply is actually paid to the Government; and d. Tax returns have been furnished. Further, as per second proviso to Rule 37 of the CGST Act, input tax credit shall be eligible subject to payment
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o IGST if the cranes are moved for internal use for carrying any goods, or for repairs and maintenance, etc., except in cases where such movement is for further supply of the said cranes on hire charges. Further, the registered branch office proving the upkeepment and maintenance service, charges consideration for the same from SML Maharashtra and levies applicable GST on the same. Thus, as the activity of upkeepment and maintenance is already taxed by SML branch offices, the movement of cranes from One registered branch office to another for undertaking repairs and maintenance activity should not be liable to tax under GST, as it would result in double taxation of a single transaction. As the cranes are moved from one GST registered office to another for upkeepment and maintenance activity, which in itself is a taxable service, the said movement of cranes should not attract levy of GST, as it would result in double taxation of a single transaction. Qu. 4. If the transaction stated abo
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ection 15- The value of a supply of goods or service or both shall be the transaction value, which is the price actually paid or payable for the said supply Of goods or service or both where the supplier and the recipient are not related and the price is the sole consideration for the supply. The value of supply include- any taxes, duties, cases, fees and charges levied under any law for the time. As per my opinion, in such a case of supply of Goods and services between deemed district persons, the value of goods or services determined as open market value, 04. HEARING The case was taken up for preliminary hearing on DT. 10.04.2018, with respect to admission or rejection of the application when Sh. Nitin Vijaivergia, C.A. along with Sh. Vipin Bang and Sh. Abhijit Savarkar, G.M. Taxation appeared and made contentions as per details in their ARA The jurisdictional officer, Sh. B K. Shedge, Dy Commissioner of S.T. (PUN-VAT-E-810) Pune appeared and stated that they would be making submissi
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oyed across India as per the requirements of customers. Its head office ('SML HO Maharashtra ) is located in Pune, Maharashtra. SML operated these cranes on wet lease basis (own operate and maintain) and provides the entire operation crew, such as crane operators, riggers, helpers, mechanicals, engineers, etc., whenever a crane is given on rent. SML owns two types of cranes namely crawler cranes and Tyre-mounted hydraulic cranes. Applicant has stated in details about the goods involved in this transaction but what is significant for present purpose is to understand the business model. As per the model as reproduced in vertabum above applicants Branch offices at different locations negotiate with the customer for supply of cranes on hire charges and receive final work order. The applicant's Branch on receipt of final work order in turn raise internal work order on Head office to provide crane on hire charges along with appropriate support and assistance. However, the title and o
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crane is moved from one registered branch office to another registered branch office for temporary unkeepment and maintenance purpose. In any case, however, the ownership and title to the crane vests with HO. Whenever crane moves from SML HO to SML branch office for further supply on hire, the invoice is issued by SML HO to SML branch office and the value considered For levying GST is approximately 95% of the value charged to customer by the branch. Whereas when crane move from one registered location to another registered location for upkeepment and maintenance activity the respective branch office providing such services levies charges on H.O. along with applicable rate of GST. ON this factual matrix we have been called upon to answer the questions made in the ARA. We now deal each questions as below: Que: 1 Based on the facts and business model adopted by Sanghvi Movers Limited ( SML or Applicant or the Company ) under the GST regime as discussed below in detail, whether movement of
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ther or not in the course or furtherance of business; (c) the activities specified in Schedule l, made or agreed to be made without a consideration; and (d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II. (2) Notwithstanding anything contained in sub-section (1),- (a) activities or transactions specified in Schedule III; or (b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shell be treated neither as a supply of goods nor a supply of services. (3) Subject to the provisions of sub-sections (1) and (2), the Government may, on the recommendations of the Council, specify, by notification, the transactions that are to be treated as- (a) a supply of goods and not as a supply of services; or (b) a supply of services and not as a supply of goods. Further
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either wholly or partly, is a supply of services. 3. Treatment or process Any treatment or process which is applied to another person's goods is a supply of services. 4. Transfer of business assets (a) where goods forming part of the assets of a business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets, whether or not for a consideration, such transfer or disposal is a supply of goods by the person; (b) where, by or under the direction of a person carrying on a business, goods held or used for the purposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of the business, whether or not for a consideration, the usage or making available of such goods is a supply of services; (c) where any person ceases to be a taxable person, any goods forming part of the assets of any business carried on by him shall be dee
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case of non-requirement of such certificate from such authority, from any of the following, namely:- (i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972; (20 of 1972.) or (ii) a chartered engineer registered with the Institution of Engineers (India); or (iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority; (2) the expression "construction" includes additions, alterations, replacements or remodelling of any existing civil structure; (c) temporary transfer or permitting the use or enjoyment of any intellectual property right; (d) development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software; (e) agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act; and (f) transfer of the right to use any goods for any purpose (whether or not for a
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services. The next issue raised by the applicant for our consideration is under claim that all the branches located in different state are of single legal person and as such the movement of crane for supply on hire from HO in Maharashtra to branch office in another state would not be leviable to under the GST as per the clarification issued by CBEC vide circular No. 21/21/2017-GST r/w Circular No. 01/01/2017. As per general understanding, the HO and branches of one legal entity have no separate existence. However as per section25 (4) of the GST where a person who has obtained or is required to obtain more than one registration, each such registration is treated as distinct person. The relevant section is reproduced as below- Section 25(4): A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purp
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or commerce. And as per section 5 (1) of the IGST Act said interstate supply is taxable under the provisions of the IGST in the hand of the applicant. Therefore, we conclude that in the present case supply of cranes, cranes components and trailers on lease/ hire charges by the SML HO to SML branches in TN and other state constitute interstate taxable supply of service between two distinct person and liable to pay tax under the provisions of IGST Act. Further we find that the issue of IGST exemption on interstate movement of various modes of conveyance between two distinct person as specified in Section 25(4) of the GST Act, 2017 for carrying goods or passengers or both; or for repair or maintenance except in cases where such movement is for further supply of the same conveyance was examined by the Board vide circular No. 1/1/2017 DT. 7.7.2017. And it was clarified that such movement may not be treated as supply and therefore would not be leviable to IGST. Further the Board in order to
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lar was extended to rigs, tools and spares, and all goods on wheel. [like crane] In view of these two circulars we have to ascertain whether the clarification is applicable to the facts of the case i.e. cranes supplied/provided by the applicant namely – crawler cranes (they are fitted with crawler tracks/chain belts, as seen on military tanks) and Tyre mounted hydraulic cranes that ply on road. Applicant's case is covered by second circular and as per this circular what is exempted is all goods on wheel [like crane]. As regards Tyre mounted crane there shall be no doubt as said crane are on wheel. The issue before us is whether the crawler crane is covered by the expression goods on wheel (like crane used m the second circular) for this purpose we have to understand the meaning of word ' like which is not defined in the act. We may now take assistance of dictionary meaning of the said word to arrive at certain conclusion. The Dictionary meaning of like is – Preposition: like ha
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her supply of goods or supply of service. The reliance by the applicant on this circular to claim interstate movement of cranes as exempt from levy of IGST is misplaced as the cranes moves form SML HO Maharashtra to SML branch in another state for further supply of same cranes. For above deliberation we conclude that IGST would be leviable on the interstate movement of both type of cranes from SML HO to SML branch offices registered in another state for further supply on hire charges to customer and thus the circular 21/21/2017-IGST is not applicable to the facts of the present transaction. Que: 2 In the present situation and under the given facts, if GST is payable on the aforesaid transaction, whether the recipient office of SML duly registered under GST receiving such cranes for further supply on hire charges would be eligible to avail input tax credit Of GST charged? This question is in respect of recipient office of SML registered under the GST Act in a taxable territory other tha
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maintenance purpose and not for further supply of the crane on hire charges. We find that the situation as mentioned above is squarely covered by the clarification issued by Tax Research Unit vide circular no. 21/21/2017- GST DT. 22nd November, 2017. As such the interstate movement of cranes is neither a supply of goods nor supply of services and consequently no IGST would be applicable on such movement. However, tax is leviable on repairs and maintenance done for such goods. Que: 4 If the transaction stated above in question 1 is liable to tax, whether GST would be payable only on the movement of tyre-mounted cranes being goods on wheels or GST would also be payable on movement of both types of cranes (i.e. tyre-mounted cranes and crawler cranes. We have already given answer in respect of question No.1 that both types of cranes i.e. tyre mounted cranes and crawler cranes are covered by the expression 'all goods on wheel [like crane] used in the circular No. 21/21/2017-GST and as s
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nt has explained the method of invoicing in his submissions. As per the method SML branch office on the basis of monthly log sheet raise invoices on their respective customer and on the basis of same, SML Maharashtra that is applicant in turn raises taxable invoice on the respective SML branch offices. SML Maharashtra recovers hire charges equivalent to 95% of hire charges recovered by SML branch offices from their respective customers. Applicant discharges GST as applicable on the said 95% value. On this factual matrix we have been called upon to answer the impugned question. As per section 15 of the GST Act, the value of supply of goods or supply of services or both shall be transaction value that is actually price paid or payable provided that the supplier and recipient are not related person and the price is the sole consideration. For the discussion herein above we find that SML HO and SNIL branches situated in other states are distinct persons as per section 25(4) of the GST Act.
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ication of rule 30 or rule 31, in that order: Provided that where the goods are intended for further supply as such by the recipient, the value shall, at the option of the supplier, be an amount equivalent to ninety percent of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person: Provided further that where the recipient is eligible for full input tax credit, the value declared in the invoice shall be deemed to be the open market value of the goods or services. In the present transaction of supply we find that value considered by the applicant for levying GST is approximately 95% of the value charged to the customer by the SML. Branch. The determination value of supply as aforesaid by the applicant is as per the first proviso to Rule 28 of the GST Rules. We also find from the submission made by the applicant and the terms of MOU that the supply of cranes on hire by SML Maharashtra to SML Branches is for further s
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low in detail, whether movement of tyre mounted cranes or crawler cranes from one GST registered office of SML to another registered office of SML for further supply on hire charges to customers would be treated as taxable supply under GST law or whether GST would not be leviable on the said movement as per the clarification issued by the CBEC vide Circular No. 21/ 21/ 2017- CGST read with Circular No. 1/ 1/ 2017 – IGST? Answer: – Answered in Affirmative, Further circular No.2i/21/2017- IGST which exempts from tax interstate movement of rigs, tools, spares, and al! goods on wheels [like cranes] where interstate movement of such goods is not for further supply of same goods is not applicable to the facts of present transaction as in the present case interstate movement of goods from SML HO in Maharashtra to SML branches in other states is for further supply of goods on hire. Question 2. In the present situation and under the given facts, if GST is payable on the aforesaid transaction, w
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done for such goods. Question 4. If the transaction stated above in question 1 is liable to tax, whether GST would be payable only on the movement of lyre-mounted cranes being goods on wheels or GST would also be payable on movement of both types of cranes (i.e. tyre-mounted cranes and crawler cranes)? Answer: – GST would be payable on the movement of both type of cranes i.e. tyre mounted cranes and crawler cranes. Question 5. What should be the value under section 15 of the Central Goods and Services Tax Act, 2017 (CGST Äct) and the rules made thereunder for discharging applicable GST on movement of cranes from one GST registered office to another registered office in case the said movement is considered to be a taxable supply? Answer: – The value for the purpose of section 15 where the recipient branch office in other state is eligible for full input tax credit would be the value declared in the invoice as open market value of the services for the purpose of levy of tax and alte
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2018 (10) TMI 343 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (17) G. S. T. L. 39 (A. A. R. – GST) – Maintainability of Advance ruling application – applicant id recipient of goods – Classification of goods – Sacks and bags of a kind used for the packing of goods of manmade textiles materials.
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Held that:- It is clear that applications for the advance ruling should be directly related to applicant in respect of supply of goods or services. In the instant case applicant is a recipient of goods and not the supplier or manufacturer of said goods. Since the applicant has sought question which is directly related to supplier of goods, the above said ruling does not appears to be applicable in instant case.
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The ruling is not
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er HSN 6305 33 00 or under 3923 29 90 of GST Tariff"? 3. Applicant is engaged in the manufacture of Wheat Flour, Maida and Suii falling under HSN 1101 & 1103 of GST tariff respectively and they supply their goods without payment of GST. For packing of the above said final prodacts, the applicant uses the sacks/bags made from woven fabric falling under HSN 6305 33 00 on which GST rate is 5%. 4. The manufacturer supplier of the above said sacks and bags are supplying the said sacks and bags (as P.P. bags) under HSN 3923 29 90 charging GST 18%. Applicant is not availing any Credit as the final products are exempted from whole of the GST vide Notification No. 27/2017-Central Tax (Rate), dated 2-9-2017. 5. The applicant was granted a pe
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r on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant". From the above, it is clear that applications for the advance ruling should be directly related to applicant in respect of supply of goods or services. In the instant case applicant is a recipient of goods and not the supplier or manufacturer of said goods. Since the applicant has sought question which is directly related to supplier of goods, the above said ruling does not appears to be applicable in instant case. 7. In the light of the above, we rule as under : RULING 8. The ruling is not applicable as applicant is a recipie
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2018 (9) TMI 1035 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2018 (17) G. S. T. L. 631 (A. A. R. – GST) – Classification of goods – Marine Diesel Engine – Gear Box – Whether used as Parts of vessels falling under 8901 to 8907 or not?
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Whether the classification of Marine Diesel Engine falling under TSH 8408 of Customs Tariff Act, 1975 as adopted to GST attracting 28% of IGST (14% CGST + 14% SGST) as per Schedule IV (Sr. No. 115) of Notification No. 01/2017 – Central GST (Rate) dated is correct or not? – Held that:- Diesel engines are known as compression ignition internal combustion piston engines. Diesel Engine are classified under CTH 8408 and are mainly differentiated as Marine Propulsion Engines, Engines of a kind used for the propulsion of vehicles of Chapter 87 and the third as Other Engines. They can further be classified on the basis of operations viz. 2-stroke, 4-stroke, single acting, double acting and finally, on the basis of Cylinder arrangement namely, horizontal,
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8% of IGST (14% CGST + 14% SGST) as per Schedule IV (Sr. No. 135) of Notification No. 01/2017 – Central (GST (Rate) dated 28.06.2017 is correct or not? – Held that:- In view of the fact that a very specific description and mention of such gear boxes is made under Heading 8483 of the GST Tariff, we find that Gear Boxes are classifiable under Heading 8483 of the GST Tariff. Under Sr. No. 135 of Schedule IV of Notification No. 1/2017 – Central Tax (Rate) dated 28th June 2017, the tax rate for Gear Boxes is 14% each of CGST and SGST.
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Whether the goods falling under TSH 8408, 8409 and 8483 of Customs Tariff Act, 1975 as adopted to GST can be treated as ‘parts of heading of 8902, 8904, 8905, 8906 and 8907’ attracting 5% of IGST (2.5% CGST+ 2.5% SGST) as per Schedule I (Sr. No. 252) of Notification No. 01/2017 – Central GST (Rate) dated 28.06.2017 or not? – Held that:- Marine engines and marine gear boxes which are claimed to be supplied by the applicant to dealers and shipyard manufact
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edule IV (Sr. No. 115) of Notification No. 01/2017- Central Tax (Rate) dated 28.06.2017.
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Classification of Gear Box is falling under TSH 8483 of Customs Tariff Act, 1975 as adopted to GST attracting 28% of IGST (14% CGST + 14% SGST) as per Schedule IV (Sr. No. 135) of Notification No. 01/2017 – Central Tax (Rate) dated 28.06.2017.
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The goods falling under TSH 8408, 8409 and 8483 of Customs Tariff Act, 1975 as adopted to GST can be treated as ‘parts of heading of 8902, 8904, 8905, 8906 and 8907’ attracting 5% of IGST (2.5% CGST+ 2.5% SGST) as per Schedule I (Sr. No. 252) of Notification No. 01/2017 – Central Tax (Rate) dated 28.06.2017, subject to these goods, marine Engines and Gear Boxes are used in goods falling under Headings 8901, 8902, 8904, 8905, 8906 and 8907 of the GST Tariff Act, 2017. However if the said goods are used for some other purpose, then the tax rate as applicable to the TSH under GST Tariff would apply. – GST-ARA-44/2017-18/B-51 Dated:- 15-6-2018 – SHRI
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No. 01/2017 – Central Tax (Rate) dated 28.06.2017 is correct or not? C. Whether the goods falling under TSH 8408, 8409 and 8483 of Customs Tariff Act, 1975 as adopted to GST can be treated as parts of heading of 8902, 8904, 8905, 8906 and 8907 attracting 5% of IGST (2.5% CGST+ 2.5% SGST) as per Schedule I (Sr. No. 252) of Notification No. 01/2017 – Central Tax (Rate) dated 28.06.2017 or not? 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 The submission (Brief facts of the ca
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ive applications, 30-1650 hp range for marine propulsion, auxiliary and commercial marine applications for various vessel types. (The leaf-let of the applicant and detailed specifications of Six different marine engines are enclosed herewith and marked as Annexure – A collectively). 2. The Applicant is also engaged in importing and Supply of various models of Gear Boxes including Trans capacity KW FD135, FD120 and FD 300 etc.(The detailed specifications of the said gear boxes are given in the Service Manuals. The relevant copies from the said Service Manuals are enclosed herewith and marked as Annexure – B). 3. The supply of Diesel Engine made is of two types i.e. assembly of Diesel Engine by using various imported parts and import the diesel engine as such (The copy of process flow diagram of Marine Diesel Engines and the copies Of Commercial Invoice issued by M/s. Shandong Weichai import and Export Corporation, Shandong, China to the applicant along with BOE are enclosed herewith and
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bled and/ or imported) are specially designed for Marine application and used exclusively for fishing vessels. (The five copies of different engine models and photos of fishing boats with certain specifications are enclosed and marked as Annexure – F). 7. The applicant would also like to highlight some of the photographs of marine engines to show that the said marine engines installed on the vessels (The three copies of actual photographs taken of engines fitted on the trawlers arc enclosed and marked as Annexure – G). 8. The applicant either after assembly of marine engine, however prior to supply, is supposed to affix the proper specifications name/ number plate on the face of the marine engine to describe the engine number, net weight, rated speed max power and the date of manufacture of the said engine etc. likewise, the exporter while exporting the gear box to India, is supposed to affix the name/ number plate of gear box with its specifications (The photographs of the said name/n
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, amended from time to time, specifies CGST rate schedules and classification of abovementioned goods under different Schedules. Similarly, Notification No. 1/2017 – Integrated Tax (Rate) dated 28th June, 2017 is also issued to specify IGST rate Schedules. The Schedules applicable to the applicant as per the classification of goods as mentioned in Para 9 (supra) attracting tax rate is as follows: Schedule No. Sr.No. Chapter/Heading/Sub-heading/Tariff item Description of goods CGST/SGST Rate IGST Rate IV 115 8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) 14% 28% IV 116 8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 14% 28% IV 135 8483 Transmission Shafts (Including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley block
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ifeboats Other than rowing boats 8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) 12. Notification No. 1/2017 – Central Tax (Rate) dated 28th June, 2017, amended from time to time, specifies CGST rate schedules and classification of above-mentioned goods under different Schedules. Similarly, Notification No. 1/2017 – Integrated Tax (Rate) dated 28th June, 2017 is also issued to specify IGST rate Schedules. The Schedules applicable to the above-mentioned goods as per the classification of goods as mentioned in Para 11 (supra) attracting tax rate is as follows: Schedule Sr.No. Chapter/Heading Sub-heading/Tariff item Description of goods CGST/SGST Rate IGST Rate I 246 8901 Cruise-ships, excursion boats, ferry-boats, cargo-ships, barges and similar vessels for the transport of persons or goods 2.5% 5% I 247 8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 2.5% 5% I 248 8904 Tugs and
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ated 28th June 2017 which inter alia states as follows: Schedule No. Sr. No. Chapter/heading/Sub-heading/Tariff item Description of goods CGST/SGST Rate IGST Rate 1. 252 Any Chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 2.5% 5% 15. From the above it is cleared that the applicant can supply the marine engine and the marine gear boxes as Parts of headings of 8901, 8902, 8904, 8905, 8906, 8907 as per Sr. No. 252 of Schedule 1 of Notification No. 1/2017 – Central Tax (Rate) Dated 28thJune, 2017. However, the applicant as on date of this application has never supplied the goods under Sr. No. 252 by charging 5% IGST or 2.5% CGST and SGST each. 16. The applicant by this application of advance ruling would like to know the correct interpretation and applicability of Sr. No. 252 (Schedule I) vis-a-vis Sr. Nos. 115, 116 and 135 (Schedule IV), reference Para 10 above in the light of different rates of CGST+SGS applicable to TSH 8408, 8409 and 8483 of Customs Tariff Act, 19
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laimed General Exemptions of Customs Tariff Act, 1975 which read as under:- Sr.No Chapter or heading Description Rate Condition 550 89 or any other chapter Spare parts and consumables for repairs of ocean going vessels registered in India NIL If, the importer maintains a proper account of import, use and consumption of the specified goods imports for the purpose of repairs of ocean going vessels and submits such accounts periodically to the commissioner of Customs in such form and in such manner as may be specified by the said Commissioner. Explanation. – Ocean going vessels includes- (a) liners; cargo-vessel of various kinds including refrigerator vessels for the transport of meat, fruit or the like, vessels specified for the transport of particular goods (grain, coal, ores or the like); tankers (petrol, wine or the like); yachts and other sailing vessels; cable ships; ice-breakers; floating factories of all kinds (for processing whales, preserving fish or the like) whale catchers; tr
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ective of the supplies made to dealer or Shipyard manufacturer and also paying CVD while importing the Marine Diesel Engine and Gear Box at normal rate. It is also to be noted that the applicant has never claimed any General Exemptions for import duty also under General Exemptions issued under Customs Tariff Act, 1975. 2. Applicant s views and submissions (GST Regime) a. In the GST regime, there are two separate Schedules (I and IV) given under Notification No. 1/2017 – C.T. (Rate) dated 28/06/2017. The relevant entries related to the applicant are reproduced below:- Schedule I Sr.No. Chapter/Heading Description of goods Rate of GST (CGST+SGST) 246 8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods 5% 247 8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 5% 248 8904 Tugs and pusher craft 5% 249 8905 Light-vessels, fire-floats, dredgers, floating cranes and other
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5% IGST or 2.5% CGST+ 2.5% SGST. b. The Applicant also submits that the very purpose of Sr. No. 252 (Schedule I) is to set aside the General Exemption (Sr. No. 305A) (supra) of the Central Excise Tariff Act, 1985 attracting NIL rate of duty. In a nutshell, the goods attracting NIL rate of duty under Sr. No. 305A till 30.06.2017, is now attracting 5% IGST (2.5% CGST + 2.5% SGST) under sr. No. 252 (Schedule IV) of Notification No. 01/2017 – C. T. (Rate) dated 28.06.2017. 3. The Applicant in Point No. 15, particularly Para Nos. 1 and 6 to 8, specifically stated that the Diesel Engine and gear Boxes assembled/ imported by the applicant are used exclusively for Marine purposes i.e. for Fishing vessels, Ships, boats, trawlers etc. The applicant also enclosed various Annexures particularly, Annexure A and Annexure F to H to establish the end use of the goods falling under TSH 8408, 8409 and 8483 of Central Excise Tariff Act, 1985 as adopted to GST in the goods falling under TSH 8902, 8904, 89
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with GSTIN 27AAPCS5350R1ZF. The taxpayer is engaged in importing diesel engines from their parent company and also manufacturing of diesel engines and making supply to various dealers and shipyards. The taxpayer is also engaged in the Import of Gear Boxes making supply as such to various dealers and shipyard. 2. The details of the classification and rate of duty before GST on the above mentioned goods are as under: Name of the goods/ description Tariff Code No. Rate of duty (Excise) Customs Exemption if any Assembly Marine Diesel Engines 8408 12.5% 10%/7.5% Nil Import Marine Diesel Engines/Parts 8408/8409 12.5% 10% Nil Import Gear Box 8483 12.5% 10% Nil 3. The details of the classification and rate of duty under GST on the above mentioned goods are as under: Name of the goods/ description Tariff Code No. Rate of duty (Excise) Customs Exemption if any Assembly Marine Diesel Engines 8408 14% + 14% 28% Nil Import Marine Diesel Engines/Parts 8408/8409 14% + 14% 28% Nil Import Gear Box 8483
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ures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) Further, they stated that the Notification No. 1/2017 – Central GST (Rate), dated 28th June, 2017, amended from time to time, specifies CGST rate schedules and classification of above-mentioned goods under different Schedules. Similarly, Notification No. 1/2017 – Integrated Tax (Rate) dated 28th June, 2017 is also issued to specify IGST rate Schedules. The Schedules applicable to the above-mentioned goods and attracting tax rate is as follows: Schedule No. Sr. No. Chapter/Heading/Sub-heading/Tariff item Description of goods CGST/SGST Rate IGST Rate I 246 8901 Cruise-ships, excursion boats, ferry-boats, cargo-ships, barges and similar vessels for the transport of persons or goods 2.5% 5% I 247 8902 Fishing vessels; factory ships and other vessels for processing or preserving fisher products 2.5% 5% I 248 8904 Tugs and pusher crafts 2.5% 5% I 249 8905 Light-vessels, fire-floats, dredgers, floating cranes and
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T Rate IGST Rate I 252 Any Chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 2.5% 5% 6. The taxpayer is requested for the Advance Ruling to know the correct interpretation and applicability of Sr. No. 252 as mentioned above. However, the taxpayer as on date have never supplied the goods under Sr. No. 252 by charging of 5% IGST or 2.5% CGSI and SGST each and also did not take any benefit of exemption before GST, 7. The taxpayer has raised questions on the following points: D. Whether the classification of Marine Diesel Engine falling under TSH 8408 of Customs Tariff Act, 1975 as adopted to GST attracting 28% of IGST (14% CGST + 14% SGST) as per Schedule IV (Sr. No. 115) of Notification No. 01/2017 – Central GST (Rate) dated is correct or not? E. Whether the classification of Gear Box falling under TSH 8483 of Customs Tariff Act, 1975 as adopted to GST attracting 28% of IGST (14% CGST + 14% SGST) as per Schedule IV (Sr. No. 135) of Notification No. 01/2017 – Central (
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nd gear boxes under chapter 84 and applied for classification under CHAPTER HEADING NO. 8901 to 8907 of the schedule to the tariff under the GST regime. Chapter 89 actually attracts classification of SHIPS, BOATS AND FLOATING STRUCTURES thereunder. 9. In this case, it is seen that a very specific description for classification of the parts/spares of MARINE GEAR BOX is found in CHAPTER HEADING NO. 8483 of the schedule of the tariff which is gear boxes and other speed changers Gear boxes of all kinds are classifiable under this heading only. Chapter 89 attracts classification of SHIPS, BOATS AND FLOATING STRUCTURES which is a specific description and does not attract gear boxes to be classified under this chapter. Schedule I and Schedule IV of the NOTIFICATION NO. 1/2017-Central GST (Rate), dated 28-06-2017: while schedule I attracts Central GST @ 2.5 per cent and schedule IV attracts Central GST @14 per cent. As a result, rate difference of 11.5 per cent (14% – 2.5%). 10. It is seen tha
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items in set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if consisted of the material or component which gives them their essential character, insofar as this criterion is applicable, (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Explanation: Rule 3(a) states that where 2 or more Headings seem to apply, the one which provides the most specific description of the product in question should be used. This means that a Heading which names the actual product should be used in preference to one only
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asses) must classify the goods under the appropriate liquor Heading. The essential character of the item is the liquor itself and not the glasses contained within the set. Explanation; Rule 3(c) is for use in cases in which a good seems to fit in more than one Heading and the essential character cannot be determined. In this case, the product should be classified under the Heading which occurs last in numerical order. Example: A gift set which includes socks (Heading number 6115) and ties (Heading number 6177) cannot be classified by previous rule since neither item gives the gift set its essential character. The gift set must be classified under the Heading number for ties which is the Heading that occurs last in numerical order. 12.1t may be noted that a Gear Box is a device basically designed for changing speed, irrespective of to which device it is coupled/ attached. The gear box will either increase the speed or decrease the speed depending upon desired output needed. Normally gea
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is own admission has submitted copies of B/Es wherein IC engines are classified under 8408 under Customs Tariff. Therefore it is strongly felt that the correct classification of IC engine to be under Chapter 8408. Accordingly the gear box which is bearing general description and specifically classified under chapter 84834000 of GST Tariff cannot be classified as parts of Goods falling chapter 89. Similarly Diesel Engine bearing General description Marine Diesel Engine is specifically classified under Chapter 840810. Therefore such Engines cannot be classified as parts of Goods falling under Chapter 89. 04. HEARING The case was taken up for preliminary hearing on dt. 11.04.2018, with respect to admission or rejection of the application when Sh. Vidhyadhar S. Apte, Advocate along with Sh. Denvendra S. Athawale and Mr. Suresh Kumar , Sr. Manager, Service appeared and requested for admission of application as per their contentions made in ARA. The jurisdictional officer, Sh. Mahesh Hombali
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ule IV (Sr. No. 115) of Notification No. 01/2017 – Central GST (Rate) dated 28.06.2017 is correct or not? The applicant has submitted that they are engaged in the assembly and testing of Marine Diesel Engines (MDE) falling under TSH 8408 which they supply to various dealers and shipyard manufacturers. MDEs are also imported by them and supplied as such to various dealers and shipyard manufacturers. They are also importing parts (falling under TSH 8409), required for assembly and testing of MDEs, and for further supplies as such. Diesel engines are known as compression ignition internal combustion piston engines. Diesel Engine are classified under CTH 8408 and are mainly differentiated as Marine Propulsion Engines, Engines of a kind used for the propulsion of vehicles of Chapter 87 and the third as Other Engines. They can further be classified on the basis of operations viz. 2-stroke, 4-stroke, single acting, double acting and finally, on the basis of Cylinder arrangement namely, horizo
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itted that they assemble and also import such MDEs. We find that a very specific description and mention of such engines is made under Heading 8408 of the GST Tariff and in view of the same it is very clear that MDEs are classifiable under CH 8408 of the GST Tariff. Under Sr. No. 115 of Schedule IV of Notification No. 1/2017 – Central Tax (Rate) dated 28th June 2017, the tax rate for MDEs is 14% each of CGST and SGST. Now we take up the second question raised by the applicant which is as follows:- (2)Whether the classification of Gear Box falling under TSH 8483 of Customs Tariff Act, 1975 as adopted to GST attracting 28% of IGST (14% CGST + 14% SGS as per Schedule IV (Sr. No. 135) of Notification No. 01/2017- Central GST (Rate) dated 28.06.2017 is correct or not? The applicant has submitted that they are also engaged in Import of Gear Box falling under TSH 8483 and making supply of the same as such to various dealers and shipyard manufacturers. We find that Tariff Heading 8483 covers g
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question posed by the applicant which is as follows:- (3)Whether the goods falling under TSH 8408, 8409 and 8483 of Customs Tariff Act, 1975 as adopted to GST can be treated as parts of heading of 8902, 8904, 8905, 8906 and 8907 attracting 5% of IGST (2.5% CGST+ 2.5% SGST) as per Schedule I (Sr. No. 252) of Notification No. 01/2017 – Central GST (Rate) dated 28.06.2017 or not? we find that Sr.No. 252 of Notification No. 01/2017 – Central GST (Rate) dated 28.06.2017 which is as follows:- Schedule No. Sr. No. Chapter/Heading/Sub-heading/ Tariff item Description of goods CGST/SGST Rate IGST Rate I 252 Any Chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 2.5% 5% From a reading of the same it is very clear that parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 are chargeable to CGST and SGST @ of 2.5% each. We now reproduce the description of headings 8901, 8902, 8904, 8905, 8906 and 8907 as under:- Chapter/Heading/Sub-heading/Tariff item Description of goo
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Customs Tariff Act, 1975. They have submitted that the end use of such DMEs and gear boxes supplied by them is for final use in fishing vessels, boats, trawlers etc, which are falling under following 4 digits of Customs Tariff Act, 1975 as adopted by GST, namely, 8901, 8902, 8904, 8905, 8906 and 8907. We find, from a general reading of Sr. No. 252 of Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017, that goods falling under any chapter of the GST Tariff, if used as parts of goods falling under headings 8901, 8902, 8904, 8905, 8906 and 8907,then such goods would attract CGST and SGST each. We find that the applicant has stated in their submissions that the marine engine and the gear boxes supplied by them are for end-use in the vessels, trawlers etc, classified under TSH 8901, 8902, 8904, 8905, 8906 and 8907 of the GST Tariff and therefore would attract 5% IGST (2.5% CGST and SGST each). We find that marine engines and marine gear boxes which are claimed to be supplied by t
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the applicant if the same are for use in goods other than goods of heading 8901, 8902, 8904, 8905, 8906 and 8907 of the GST Tariff. 06. In view of the extensive deliberations as held hereinabove, we pass an order as follows : ORDER (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) NO.GST-ARA-44/2017-18/B-51 Mumbai, dt. 15/06/2018 For reasons as discussed in the body of the order, the questions are answered thus – QA Whether the classification of Marine Diesel Engine falling under TSH 8408 of Customs Tariff Act, 1975 as adopted to GST attracting of IGST (14% CGST + SGST) as per Schedule IV (Sr. No. 115) of Notification No. 01/2017- Central Tax (Rate) dated 28.06.2017 is correct or not? Answer:- Answered in the affirmative Q.B. Whether the classification of Gear Box falling under TSH 8483 of Customs Tariff Act, 1975 as adopted to GST attracting 28% of IGST (14% CGST + 14% SGST) as per Schedule IV (Sr. No. 135) of Noti
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2018 (9) TMI 435 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI – Withdrawal of Advance Ruling application – Whether the food and beverages served at the time of parties within the premises of the club is liable to tax at CGST 2.50/0 + SGST 2.5%. If not what is the rate of tax?
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Held that:- The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling application – application disposed off as withdrawn. – GST-ARA-42/2017-18/B-49 Dated:- 15-6-2018 – SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax A
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eared and made submissions regarding issues raised by the applicant. During Preliminary hearing it was comminicated that the decision with respect to admission or rejection of application will be communicated in due course. However, the applicant has filed a letter received on 15.05.2018 in this office requesting for the permission to withdraw the application, stating that discussion during preliminary hearing it is evident to him that the query raised by the applicant is a settled issue under service tax which is now merged in GST. Since the issue is already settled the applicant would like to withdraw. The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits o
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2018 (7) TMI 1775 – CESTAT ALLAHABAD – TMI – Principles of Natural Justice – Refund claim – Sub-rule (3A) of Rule 6 of Cenvat Credit Rules, 2004 – refund rejected on the ground of limitation – Held that:- The learned Commissioner (Appeals) has not given any finding on said submissions covered by para-9 of written submission filed before him. The learned Commissioner (Appeals) should have considered all submissions before him and given his decision on acceptance or rejection grounds raised before him – the impugned order set aside and matter remanded back to the Commissioner (Appeals) to consideration of said submissions under said para-9 and any other submission and give a reasoned order – appeal allowed by way of remand. – APPEAL No. E/70
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rom 2009-10 to 2013-14 (up to January, 2014). Covering the said period, the demand under Sub-rule 3 of Rule 6 was raised against the appellant which was challenged before the Hon ble High Court of Allahabad. Hon ble Allahabad has quashed the said show cause notice dated 25.04.2014 on 18.08.2015. The appellant claimed refund of said amount which was debited by appellant on their own account. The refund was rejected under limitation by the original authority. The Order of Original Authority was challenged before the Commissioner (Appeals). The learned Commissioner (Appeals) also rejected the refund on limitation. Aggrieved by the said order, appellant preferred present appeal before this Tribunal. 3. Heard the learned Counsel for appellant wh
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4. Heard the learned A.R. for revenue, who has supported the impugned Order-in-Appeal. 5. I have carefully gone through the case records and I find that the learned Commissioner (Appeals) has not given any finding on said submissions covered by para-9 of written submission filed before him. The learned Commissioner (Appeals) should have considered all submissions before him and given his decision on acceptance or rejection grounds raised before him. I, therefore, do not find impugned order to be sustainable. Accordingly, I set aside the impugned order and remand the matter back to the Commissioner (Appeals) to consideration of said submissions under said para-9 and any other submission and give a reasoned order. 6. Accordingly, the appeal
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2018 (7) TMI 1378 – CESTAT NEW DELHI – TMI – Refund of service tax paid – VAT and service tax paid on same transactions – rejection of refund on the ground of time bar – Held that:- There is no dispute about the fact that VAT and service tax are mutually exclusive levies. If VAT is paid on anything, the same would not attract service tax – However, in the present case, it is seen that the appellants have not paid VAT on the logistic charges and it is only on the basis of a proposal by the VAT Department to levy VAT on logistic charges, they have approached the Service Tax Department for refund of the service tax.
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In any case and any view of the matter, the refund claims stands filed after a period of one year from the relevant date in terms of Section 11B of the Act – All the refund claims are governed by the provisions of Section 11B and the time limit prescribed therein is required to be adhered to by the Revenue authorities. Tribunal being a creature of the law and working un
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before the Service Tax jurisdictional Central Excise officer on the ground that VAT as well as service tax cannot be paid in respect of the same transactions as they are mutually exclusive. The said refund claim was filed by them on 5.5.2016 to the extent of ₹ 30.95 lakhs approximately. 2. The lower authorities has rejected the refund claim on the issue of time bar. It was also seen by the authorities that the VAT has been charged only on the value of the cars and not on the value of the logistics and there was only a demand by the VAT department to include the logistic charges in the value of the cars for the purpose of VAT. The order of the original adjudicating authority rejecting the refund claim was upheld by Commissioner (Appeals) and hence the present appeal. 3. For better appreciation, the reasoning adopted by the Commissioner (Appeals) for rejection of the refund claim is reproduced below: 9 Section 11B of Central Excise, Act, 1944 is a self contained provision governin
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Apex Court s decision in the case of Porcelain Electrical Mfg. Co. Versus Collector of C. Ex.,New Delhi-1998 (98) E.L.T. 583 (S.C.) wherein it was held as under:- Refund-Limitation-Refund claim filed before Departmental authorities to be governed by the time limit provided under the statue-General Law of Limitation not available-Decisions where assessee has invoked extraordinary jurisdiction of the High Court and the Courts have applied the period of limitation of 3 years- Inapplicable to cases where the refund application has been moved before the Revenue authority. 4. Ld. Advocate appearing for the appellant has not disputed the fact that the refund claims stand filed by them after the period of one year. He has however argued the matter on merits that since there is a proposal by VAT department to levy VAT on logistic charges, no service tax would be payable by them. For the above proposition, he has relied upon various decisions of the Courts. 5. I find that there is no dispute abo
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GST – States – EXN-F(10)-5/2018-26/2018-State Tax – Dated:- 15-6-2018 – Government of Himachal Pradesh Excise and Taxation Department No. EXN-F(10)-5/2018 Dated: Shimla-171002, the 15th June, 2018 Notification No. 26/2018-State Tax In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to hereby make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, – (i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:- Provided further that the value of supplies on account of any amount added in accordance wi
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) or both; and (b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4). (iv) with effect from 01st July, 2017, in rule 95, in sub-rule (3), for clause (a), the following shall be substituted, namely:- (a) the inward supplies of goods or services or both were received from a registered person against a tax invoice; ; (v) in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:- Provided further that an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund. ; (vi) in rule 133, for sub-rule (3), the following shall be substituted, namely:- (3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to t
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ession, concerned State means the State in respect of which the Authority passes an order. ; (vii) in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:- (o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply. ; (viii) in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:- 10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished. ; (ix) with effect from 01st July, 2017, in FORM GST PCT-01, in PART B, (a) against Sl. No. 4, after entry (10), the following shall be inserted, namely:- (11) Sales Tax practitioner under existing law for a period of not less than five years; (12) tax return preparer under existing law for a period of not less than five years ; (b) after the Consent , the following shall be inserted, nam
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mount in Rs) Sl.No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax/Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 ; (xi) in FORM GST RFD-01A, in Annexure-1, (a) for Statement 1A, the following Statement shall be substituted, namely:- Statement 1A [see rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl.No. Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax/Union territory Tax No. Date Taxable Value Integrated Tax Central Tax State Tax/Union territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 ; (b) for Statement 5B, the following Statement shall be
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2018 (7) TMI 184 – BOMBAY HIGH COURT – 2018 (15) G. S. T. L. 317 (Bom.) , 2018 (362) E.L.T. 486 (Bom.) – Rejection of settlement application – demand of service tax and eligible of Cenvat Credit – The impugned order is primarily passed on the basis of the fact that there was no proper explanation from the petitioner qua his claims. They did not produce requisite documents in support of settlement inspite of requisition being sent to them – Held that:- In the present case, respondent no.2 proceeded on interim report of revenue and before receipt of final report, the impugned order was passed. In pursuant to order dated 13th April, 2017, passed by Settlement Commission allowing application under Section 32E to be proceeded with, it was expected that respondent no.2 would look into all material aspects by giving sufficient opportunity to assessee to establish his claim in the application.
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For any inaction on the part of Revenue to submit Final Verification Report, the petitioners c
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ation filed by the petitioner as not maintainable under Section 32E (1) of the Central Excise Act, 1944. 4 The petitioner is the proprietary concern engaged in the business of providing hydraulic cranes on hire basis for construction activities to various clients such as M/s.Larsen and Toubro, M/s.HCC, M/s.Michigan Engineering etc. 5 The petitioner were served with show-cause notice dated 19th October, 2013 demanding service tax amounting to ₹ 1,88,23,722/-, for the period of 2008-09 to 2012-13, alongwith interest, proposing to appropriate 1,03,88,821/-, already paid by the petitioner and proposing imposition of penalty for alleged willful suppression of material facts. 6 According to the petitioner, the amount stood paid and ST-3 returns were filed even prior to the issuance of showcause notice, and the fact that CENVAT Credit is available to the petitioner which was already verified by the department in the show-cause notice. However, the Adjudicating Authority was not inclined
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the objection was that the petitioner had not filed ST-3 Return for the financial year 2008-09 and they have not paid late fee for the ST-3 Returns filed belatedly. The petitioner forwarded his reply to the notice dated 27th March, 2017, and, tendered explanation. 8 The application came up for hearing on 19th May, 2017, before respondent no.2. It was pointed out that after the period of show-cause notice, there is no further demand made against the petitioner. It was prayed that penalty and prosecution may be waived. The petitioner was called upon to submit documents to the Jurisdictional Revenue Authorities for verification of availability of CENVAT Credit. The petitioner submitted all the required documents vide letter dated 19th May, 2017. No response was received from the office of the Jurisdictional Revenue Authorities till the reminder dated 9th June, 2017, was received requesting for certain documents. Thereafter, the petitioner received another letter dated 14th June, 2017, en
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ent no.2 relied upon erroneous Report of the Jurisdictional Revenue Authorities and rejected the Settlement Application vide order dated 21st August, 2017, on the ground that the same is not maintainable. 9 Mr.Prakash Shah, learned counsel for the petitioner assailed the impugned order on several grounds and submitted that the order suffers from vice of non-application of mind. He submits that respondent no.2 has committed an error in holding that the petitioner has not submitted documents, as directed. It is submitted that letter dated 25th May, 2017, which was purportedly issued to the petitioner was not received by them and, thereafter, a reminder was sent to the petitioner on 9th July, 2017. They were directed to submit the documents referred to in the letter dated 25th May, 2017. The petitioner forwarded their response on 12th June, 2017. The Jurisdictional Authority, issued letter dated 14th June, 2017, seeking all documents mentioned therein within two days. The letter was recei
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s and submitted all relevant documents vide letter dated 19th May, 2017. The Interim Report of the Jurisdictional Revenue Authority suffers from serious infirmities. The petitioner had forwarded reply dated 30th June, 2017, which speaks otherwise. The impugned order erroneously states that the petitioner has failed to comply with the order and had not provided with documents to the Jurisdictional Revenue Authority despite repeated reminders. Mr.Shah, relied upon the decision of this Court in the case of Poona Tools Pvt. Ltd. Vs. Union of India 2015(323) E.L.T. 572 (Bom.). 10 Mr.Jetly, learned counsel for the respondents submitted that the submissions of the petitioner are devoid of merits. Respondent no.2 has taken into consideration all material aspects and rejected the Settlement Application. He submitted that sufficient opportunity was given to the petitioner to produce requisite documents, but, the petitioner have not responded. The grievance of the petitioner is afterthought. He s
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e Authority for verification. It was obligatory on the part of the petitioner to submit records and excuses were made vide letter dated 30th June, 2017. In this case, neither ST-3 Returns were filed at the relevant time nor the petitioner provided the CENVAT Credit Register evidencing the CENVAT Credit. They did not produce original invoice before the Revenue Authority despite directions from the Bench. It is, thus, submitted that no fault can be noted in the impugned order since the Settlement Commission has taken into consideration facts and circumstances of the case and did not find it to be a fit case for settlement under Section 32F(5) of the Central excise Act. 11 We have gone though the documents annexed to the petition. The petitioner has prayed that the order passed by the Settlement Commission be set aside and respondent no.2 be direccted to reconsider the Settlement Application after proper consideration of the facts of the matter and the submissions made by the petitioner.
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ter dated 13th April, 2017, stating that the case under reference is allowed to be proceeded with vide order dated 7th April, 2017 of the Bench. Apparently, respondent no.2 has relied upon the report of the Jurisdictional Revenue Authority. The petitioner had dealt with the Interim Report vide reply dated 30th June, 2017, contending that the documents were provided except CENVAT Credit Register, which was maintained by the Chartered Accountant, who was travelling abroad at the relevant time. The grievance of the petitioner is that the Interim Report was sent to respondent no.2 without providing the petitioner an opportunity to submit any documents. Apart from that, the discrepancies in the Report were explained and the amount not paid due to an inadvertent error and the challan showing the same were annexed to the reply. It appears that the reply dated 30th June, 2017, forwarded by the petitioner was not taken into consideration in proper perspective. The impugned order indicates that
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received on 16th June, 2017. Respondent no.2 has recorded an adverse finding that no documents, as required were submitted by the petitioner and whereas, it is their case that all relevant documents were forwarded under covering letter dated 19th May, 2017, wherein it was specifically mentioned that any further clarification required may be requested and would be duly provided in the interest of settlement of the matter. 12 The impugned order also mentions that no one from the Revenue had appeared during the hearing on 19th May, 2017, and no Final Report of the Jurisdictional Revenue Authority was forthcoming despite awaiting the same. However, in the reply, the petitioner have stated that certain letters addressed to them were omitted in the Report of the Jurisdictional Revenue Authority. The said report was accepted. The impugned order records that the petitioner has failed to comply with the order and not provided documents to the Jurisdictional Revenue Authority, despite reminders
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The petitioner also did not produce original invoices before the Revenue Authority. On these grounds, the application was rejected. It is apparent that the application was basically rejected on the ground of non-production of documents. The contention of the petitioner that all the documents was on record and in the event there was any specific requisition from the respondent no.2 to file certain documents, he was ready to produce the same. For all these reasons stated above, it appears that respondent no.2 has hurriedly rejected the application for Settlement without giving sufficient opportunity to the petitioner. In the decision of this Court in the case of Poona Tools Pvt. Ltd. (Supra) relied upon by the petitioner the order of the Settlement Commission was challenged on the ground that it is in violation of principles of natural justice. It was contended that the procedure contemplated under Section 32E and 32F of the Central Excise Act was scrupulously followed and on being sati
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isdictional Revenue Authority further hearing. The impugned order makes the note that no one from Revenue had appeared for hearing on 19th May, 2017 and the final report of the said Authority was not forthcoming. The Interim Report was faulted vide reply filed by petitioner. It appears that the order was passed without appreciation of facts of the matter. 14 In the light of the aforesaid circumstances, it would be appropriate to remand the proceedings back to respondent no.2 for fresh consideration by setting aside the impugned order: 15 In view of the above, we pass the following order: ORDER (i) Rule is made absolute in terms of prayer clause (a); (ii) The impugned order dated 21st August, 2017, passed by respondent no.2 is set aside and the respondent no.2 is directed to reconsider the Settlement Application after giving opportunity to the parties concerned and after hearing them and to decide the application in accordance with law; (iii) It is clarified that we have not expressed a
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GST – States – No.09/2018 — GST (State) – Dated:- 15-6-2018 – NO.F.1-11(8)-TAX/2015/5388-94 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 15th June,2018. Circular No.09/2018 – GST (State) To The Additional Commissioner of State Tax / Assistant Commissioner of State Tax / Superintendent of State Tax (All)/ Inspectors of State Tax (All) Subject: Clarifications of certain issues under G
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GST – States – 57/GST-2 – Dated:- 15-6-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT NOTIFICATION NO.57/GST-2 DATED 15-6-2018 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) These rules may be called the Haryana Goods and Services Tax (Seventh Amendment) Rules, 2018. (2) Save as otherwise provided, 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 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:- "Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of
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B) or both; and (b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).". 5. In the said rules, in rule 95, in sub-rule (3), for clause (a), the following shall be substituted and shall be deemed to have been substituted with effect from the 1st July, 2017, namely:- "(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;". 6. In the said rules, in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:- "Provided further that an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund.". 7. In the said rules, in rule 133, for sub-rule (3), the following shall be substituted, namely:- "(3) Where the Authority determines that a registered person has n
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der the Act; and (e) cancellation of registration under the Act. Explanation: The provisions of this sub-rule shall apply in such cases where the Authority passes the order in respect of the State.". 8. In the said rules, in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:- "(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.". 9. In the said rules, in FORM GSTR-4, in the Instructions, for Serial No. 10, the following shall be substituted, namely:- "10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.". 10. In the said rules, in FORM GST PCT-01, in PART B,- (a) against Serial No. 4, after entry (10), the following shall be inserted and shall be deemed to have been inserted with effect from the 1st July, 2017, namely:- &q
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GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax / Union territory Tax No. Date Taxable Value Integrated Tax Central Tax State Tax /Union territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 "; (b) for Statement 5B, the following Statement shall be substituted, namely:- "Statement 5B [see rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs.) Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax/Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 ;" 12. In the said rules, in FORM GST RFD-01A, in Annexure-1, (a) for Statement 1A, the following Statement shall be substituted, namely:- "Statement 1A [see rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl .No. Det
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GST – States – 58/GST-2 – Dated:- 15-6-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 15th June, 2018 No. 58/GST-2.-In exercise of the powers conferred by sub-section (8) of section 67 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017)(hereinafter referred to as the said Act), the Governor of Haryana hereby notifies the goods or the class of goods (hereinafter referred to as the said goods) mentioned in the Schedule below, which shall, as soon as may be after its seizure under sub-section (2) of section 67 of the said Act, be disposed of by the proper officer, having regard to the perishable or hazardous nature, depreciation in value with the passage of time, constraints of storage space or any other re
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Goods and Services Tax – Clarifications of certain issues under GST – Draft Circular – TMI Updates – Highlights
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