Goods and Services Tax

Chapter 99
Services – Exemption from GST
GST
Services supplied by an establishment of a person in India to any establishment of that person outside India, which are treated as establishments of distinct persons in accordance with Explanation 1 in section 8 of the Integrated Goods and Services Tax Act, 2017.
Conditions:
Provided the place of supply of the service is outside India in accordance with section 13 of Integrated Goods and Services Tax Act, 2017.

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Chapter 99
Services – Exemption from GST
GST
Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA 76[or 12AB] of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per month per member provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance.
 
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Rate Difference Payments Excluded from Transaction Value in GST Valuation u/s 15(3)(b) of CGST Act.
Case-Laws
GST
Valuation under GST – Reduction on account of Discount – Section 15(3)(b) of the CGST Act – Whether the amount paid to authorized dealers towards “rate difference” after effecting the supply of goods by the applicant to aforesaid dealers can be considered for the purpose of arriving at the 'transaction value' in terms of Section 15 of the CGST Act? – Held no.
TMI Upd

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Refund of IGST on export of goods on payment of duty Clarification in case of SBOO3 errors and extension of date in SBOO5 & other cases using officer Interface for rectification of errors
20/2018 Dated:- 30-7-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS CITY CUSTOMS COMMISSIONERATE, P.B. NO. 5400, C.R. BUILDING QUEEN'S ROAD, BENGALURU – 560 001.
C.NO.VIII/09/05/2018 City Cus. Tech
Dated: 30.07.2018
PUBLIC NOTICE NO. 20/2018
Subject: Refund of IGST on export of goods on payment of duty Clarification in case of SBOO3 errors and extension of date in SBOO5 & other cases using officer Interface for rectification of errors-Reg.
Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and o

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M/s. Globe India Ltd. Versus Commissioner of CGST & CX, Kolkata
Service Tax
2018 (11) TMI 1212 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 30-7-2018
ST/75461/18 – FO/76484/2018
Service Tax
SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL)
Shri S. K. Goyal, CA for the Appellant (s)
Shri S. S. Chattopadhyay Suptd. (A. R.) for the Revenue
ORDER
The present appeal is filed by the appellant against the Order-in-Appeal No. 202/ST-I/KOL/2017 dated 20.09.2017 passed by the Commissioner of CGST & CX, (Appeals-I), Kolkata.
2. The facts of the case in brief are that the appellant is an exporter of silk fabrics. They have procured the services of commission agents located outside India to cause sale of goods exported. They are paying commission in foreign currency to the overseas agency for selling of goods in the overseas market. The sales commission paid by the appellant is leviable to Sevice Tax under RCM under the category of “Import of Service”. However, various Notificat

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ence, the present appeal before the Tribunal.
4. The Ld. Consultant appearing on behalf of the appellant Company submits that though they do enter into written agreements with the Overseas Agency providing services to whom the commission was paid, but for the instant case, which was a verbal agreement and no document was executed for the same. The period of dispute is October 2013 to March 2014.
The Ld. Consultant further contended that Form EXP-3, required for availing the exemption, was required to be filed only once at the time of availing such commission for the first time, and there was no requirement to file it subsequently. Form EXP-4, was duly submitted on 21/04/2014 (i.e. beyond the due date of 14/04/2014). The delay of six days occurred since the person who was in-charge of compiling the documents, for making the statutory compliance, was not well. The Ld. Consultant also submits that since the Commission Agent from whom they availed the services, is located outside India,

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ts had filed Form EXP-3 before the Service Tax Authorities on 10/10/2012. I also find that the issue is no more res-integra in view of the decisions of the Tribunal in the case of PRAZ INDUSTRIES LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, PUNE-III : 2017 (3) G.S.T.L. 341 (Tri.-Mumbai) and SUNCITY ART EXPORTERS Vs. COMMISSIONER OF C. EXC. & S.T., JAIPUR-II : 2016 (45) S.T.R. 411 (Tri. -Del.). In the case of Praj Industries Ltd. Vs. Commissioner of Central Excise, Pune-III (supra), the Tribunal has held as under:-
“3. Reading of the notification shows that the above conditions are regulatory in nature and not mandatory to avail the exemption. If the procedure prescribed is not fulfilled there would be no consequence of denial of the benefit of the notification. It is stated that taxing the goods denying the notification benefit shall make the export goods non-competitive in the global trade, which is contrary to basic principle of WTO. Accordingly, looking to the gravity of the conditions

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d it was held that Cenvat Credit is not to be denied on the basis of computer generated invoices. Learned Advocate submits that the said invoices contained all the details like container number of shipping bill number, bill of loading number, etc., and fully establishes the availment of the service used in the export of the goods.
4. In view of the above, we find that the denial of refund of service tax on the said ground is not in consonance with the percent decisions referred (supra) as also in terms of the Board Circular No. 112/6/2009-S.T., dated 12-03-2009. We accordingly direct the Assistant Commissioner to verify the appellant's refund claim afresh.”
8. In view of the above decisions, I find that the case of appellant is that of a procedural lapse, which is condonable and denial of substantive benefit on such procedural oversight, is unjustified. Accordingly, the appeal filed by the appellant is allowed.
(Operative part of the order was pronounced in the open court.)
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In Re: Mukand Limited
GST
2018 (10) TMI 1243 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2018 (18) G. S. T. L. 327 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 30-7-2018
GST-ARA-18/2018-19/B-77
GST
SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER
PROCEEDINGS
Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The resent 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 the MGST Act”] by M/s. Mukand Limited, the applicant, seeking an advance ruling in respect of the following questions:
Whether the “Electric Overhead Traveling Grab Crane (EOT Grab Crane) to be supplied by the applicant to the buyer for use in the waste-to-energy project is covered under SI. No 234 of Schedule I of Notification 1/2017 dated 28.06.2018- IGST (Ra

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rane (and parts thereof) solution for handling waste for Industrial Captive. The Applicant manufactures crane lifting capacity up to 500 tons.
B.2 The Applicant is a manufacturer of various type of crane for heavy materials handling solutions, providing solutions specifically for Biomass, steel industries, heavy equipment handling, handling cargo at ports, Co-generation, Waste-to-energy etc. Apart from manufacturing, the Applicant also provides aftermarket services to its customers.
B.3 The Applicant enters into agreements with their customers for design, manufacture, and supply of crane and also for commissioning and installation of cranes at the site of the Customers.
B.4 As a part of Swachh Bharat Mission and to comply with Solid Waste Management Rules 2016. The Andhra Pradesh Government has been promoting generation of power from Municipal Solid Waste (“MSW”). In this context, the Andhra Pradesh Government awarded the project for development of MSW (municipal solid waste) Waste-

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ctricity.
* Air cooled condensers,
* Balance of plant and other associated auxiliary facilities.
Hereto Annexed & Marked as EXHIBIT – “B” is the copy of Project specification
documents issued by M/S. Korus Engineering Solutions Pvt. Ltd.
Process Description
B.7 The Waste to Energy project will be an integrated facility for processing Municipal Solid Waste delivered by the Municipal Corporation and other urban local bodies forming a part of the cluster.
B.8 Mixed MSW will be transferred to the receiving pits from the transport vehicles. After separation of the leachate, further drying will take place in the storage pits. Manual and mechanical segregation of inert and hazardous material will be carried out before delivery of processed MSW feedstock to buffer storage pits for boiler feeding.
B.9 The MSW is used as a fuel in the boiler for generating steam. In this process, the combustion energy present in the MSW is transformed to steam. The steam is made to expand in the turb

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vices Rules, 2017 (“MGST Rules”).
C.2 Sections 97(2)(b) of the MGST Act provides that the question in respect of which Advance Ruling is sought shall be inter-alia in respect of the applicability of a notification issued under the provisions of the GST Act.
C.3 In the instant application for advance ruling, the Applicant seeks to determine the applicability of Schedule I of the Notification No. 01/2017-1. Tax (Rate) dated 28.06.2017 to the supplies of Overhead Travelling Cranes to be made by the Applicant to waste-to-energy projects and the rate of tax applicable on such supplies. The Applicant therefore submits that question on which the present advance ruling is sought fulfils the requirement under Section 97(2) (b) of the MGST Act.
D. APPLICANT'S UNDERSTANDING:
D.1 The Applicant submits that the Electric Overhead Travelling Grab Cranes that are to be supplied to the waste to energy projects fall under Sl. No 234 of Schedule I of Notification No. 1/2017-lntegrated Tax (Rate) dat

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g under the tariff item, subheading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules.
E.2 Explanation (iii) to Notification No. 1/2017-IGST provides that “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975.
E.3 Further, Explanation (IV) provides that the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this Notification.
E.4 It is submitted that the product proposed to be supplied will undisputedly be covered under tariff heading 84 of the Customs Tariff Act, 1975, which deals with Nuclear Reactors, boilers, machinery, and mechanical appliances; parts thereof.
E.5 Schedule I of the Notification

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scope of entry 234 of Schedule I and therefore attracts IGST at the rate of 5%.
WASTE TO ENERGY PLANTS
E.8 A waste-to-energy (“WTE”) plants a waste management facility that combusts wastes to produce electricity. This type of power plant is sometimes called a trash-to-energy, municipal waste incineration, energy recovery, or resource recovery plant.
E.9 Waste-to-energy is renewable because its fuel source-garbage or Municipal solid waste – is sustainable and non-depletable.
E. 10 The National Electricity Policy of the Government of India dated 12.02.2005 encourages for setting up of municipal solid waste energy projects in urban areas with a view to reducing environmental pollution apart from generating additional energy. According to the United States Environmental Protection Agency, waste-to-energy is a “clean, reliable, renewable source of energy.”
E.11 According to the Waste-to-energy Research and Technology Council, founded by the European Economic Community, the WTE plants

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…..
Control and Instrumentation For ease of operation the entire plant has been divided in the following sub plants like:
* Steam Turbine Generator STG along with its auxiliaries, vacuum and condensate system etc. (Operation, Control and Monitoring from DCS at CCR).
* Steam Generator (SG) along with feeding system etc. (Operation, Control and Monitoring from DCS at CCR).
* Auxiliary Electrical System (Operation, Control and Monitoring from DCS al CCR).
* Compressed Air system (Control from Local with status monitoring at DCS)
* Fire Alarm and detection system (Al Fire House and Repeat Alarm at CCR.
* Cooling Water System (Operation, Control and Monitoring from DCS at CCR
* The I & C System will be configured to perform the following basic functions
[Emphasis supplied)
E.15 A pictorial representation of the process is extracted below for ease of understanding:
* POWER GENERATION
* END PRODUCTS
* COMBUSTION
* MATERIAL PROCESS
* Electrical Overhe

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evice or parts are required to either produce or 'convert' energy. Therefore, the present IGST Notification not only includes the Electric Overhead Travelling Grab Cranes used in conversion of waste to 'heat energy' but also includes all the equipment falling under Chapter headings 84, 85 or 95 of the Customs Tariff Act, 1975 used in the entire process of converting waste to energy from the dumping pit to electricity generator.
F.3 Therefore, it is the submission of the Applicant that the rationale of the Electric Overhead Traveling Grab Crane to be supplied by the Applicant for use as a part of the Waste to energy plant falls under SI. No. 234 of Schedule I of Notification 1/2017- Integrated Tax (Rate) attracting IGST at the rate of 5%.
** Further applicant has also submitted his written contention for OPERATION OF CRANE IN WASTE TO ENERGY PLANT ON 11.7.2018 as under
1. WASTE TO ENERGY MANAGEMENT PLANT
Waste-to-Energy (W t E) plant is waste management facility where Municipal Sol

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from 7 meters high ramp forms heap near receiving area and needs to be spread in entire MSW storage pit using cranes.
The MSW in storage pit is re-shuffled daily for faster drying. Thereafter crane will grab to lift MSW into 2 nos. hoppers at height of 23 meter above ground level.
5. HEIGHT AT WHICH THE CRANES ARE INSTALLED.
Area of movement and height hopper requires Cranes to be installed at height above hopper. Accordingly cranes are installed at 31.5 metres above ground level.
6. QUANTITY OF MSW TO BE HANDLLED BY CRANES
Handling of heterogeneous nature of MSW from unloading area to storage area for stacking is 89 tons per hour + 105 ton per hour for feeding into shredded hopper +82 ton per hour RDF stacking + 100 ton feeding into boiler hopper.
7. MSW CAN BE HANDLED BY CRANES
Such large quantity of MSW per day to be handled and that too from level ranging from 7 meters below and 23 meter above ground it is necessarily needs a crane. When MSW comes to plant is entangle

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un-hygienic surrounding above MSW storage pits cranes are operated from control station at fixed remote location using monitoring with help of cameras because of.
11. ESSENTIAL REQUIRMENT OF CRANE IN WEE PLANT –
Looking at nature, volume, handling of MSW and operation of the WtE plants installation of crane is EOT crane can't be avoided and it is indispensable.
03. CONTENTION – AS PER THE CONCERNED OFFICE
M/s. Mukand Limited vide their application dated 2/5/2018, has applied for advance ruling on the issue – Whether the Overhead Traveling Crane to be supplied by the applicant to the buyer for use in the waste-to-energy project, for generation of Power from Municipal Solid Waste is classifiable as 'Renewable energy devices and parts for the manufacture of waste to energy Plants/devices” attracting 5% levy under SI. No.234 of Schedule I of Notification 1/2017 dated 28/6/2017.
In support of their contention, it is stated by them that the product proposed to be supplied is undispu

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eof) for handling waste for Industrial Captive. Apart from manufacturing, the Applicant also provides aftermarket services to its customers.
As per the question on which advance ruling is required by the applicant is “Whether the Overhead traveling Crane to be supplied by the applicant to the buyer for use in the waste-to-energy project is classifiable as 'Renewable energy devices and parts for the manufacture of Waste to energy plants/devices', attracting 5% levy under SI. No. 234 of Schedule I of Notification 1/2017-lntegrated Tax (Rate) dated 28.06.2017. As per the Duty conditions given by the assesse the EOT Cranes with Hydraulically operated Grabs are proposed to be used for the following operations:
Crane – 1
* Handling of fresh mixed Municipal Solid Waste (MSW) from heaps formed in pit by tipping vehicles
* Moving MSW from unloading area to storage heaps within the pit.
* Transferring partially dried MSW from storage heaps to hoppers for processing/segregation.
Crane -2

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e of machine, generally equipped with a hoist rope, wire ropes or chains, and sheaves, that can be used both to lift and lower materials and to move them horizontally. It is mainly used for lifting heavy things and transporting them to other places.
As per harmonized system of Nomenclature, the classification of goods shall be governed by General Interpretative Rules (GIR) and Rule 3 (a) of GIR states that by application of Rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected, the heading which provides the most specific description shall be preferred to headings providing a more general description.
Further, the predominant or principal or primary use which has to be taken into consideration i.e. lifting of the Municipal Solid Waste (MSW) cannot be classified under Renewable energy devices and parts for the manufacture of Waste to energy plants/devices. Therefore the end use is not relevant for classific

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unt to the definition of “manufacture” as per Section 2 (72) of CGST Act, 2017. Hence the Overhead traveling Crane to be supplied by the applicant to the buyer for use in Waste to energy project is not classifiable as 'Renewable energy devices and parts for the manufacture of waste to energy Plants/devices.
In view of all the above contentions, it is opined that the Overhead travelling Cranes proposed to be supplied to the waste-energy project cannot be classified under SI. No. 234 of Schedule I of Notification No. 1/2017- Integrated Tax (Rate) dated 28/6/2017.
04. HEARING
The Preliminary hearing in the matter was held on 26.06.2018, Sh. Jai Singh Yadav, applicant along with Sh. Upendra Maskar Accountant appeared and made oral & written contentions as per their ARA. Jurisdictional Officer Ms. Shruti Vijay Kumar Asstt. Comm., Division – VI, Thane Commissionerate along with Ms. Sujaya Vaidyanathan, Supt. appeared and stated they have made written submissions and would be making anoth

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Jindal Urban Waste Management [Guntur] Ltd for design, manufacture, and supply of Waste TO Energy [W t E] plants EOT Grab crane package to JULL's Guntur Waste to Energy Projects for on site Basis as per their PO no 4500015564 dt.20.2.2018 . The customer has placed the order for two cranes having capacity of 15 T EOT crane with 8.0 CUM Smag peiner make Grab and 2 years , O and M spares for 2 *600 TPD Guntur, AP India project. Thus present transaction is a proposed transaction for which applicant is seeking an advance ruling.
3. Applicant submitted that the Electric Overhead Travelling Grab Cranes that are to be supplied by the Applicant to the waste to energy project forms a device /part of the “Waste-to-energy plant”. Therefore, it is the understanding of the Applicant that the product “Electric Overhead Travelling Grab Cranes” to be supplied by the Applicant falls under SI. No. 234 of the Notification No. 01/2017-IGST (Rate) dated 28.06.2017 and consequently, is liable to IGST at the

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tracting IGST at the rate of 5%. In view of this the applicant has asked following question on which advance ruling is required –
Whether the electrical Overhead travelling grab Crane to be supplied by the applicant to the buyer for use in the waste-to-energy project is classifiable as 'Renewable energy devices and parts for the manufacture of Waste to energy plants/devices', attracting 5% levy under SI. No. 234 of Schedule I of Notification 1/2017-lntegrated Tax (Rate) dated 28.06.2017.”
5. In view of this we need to examine notification number 1/2017-lntegrated Tax Rate) dated 28 the June 2017 and specifically the entry at serial number 234 which specifies that renewable energy devices and parts for their manufacture are liable to IGST @5%. For the sake of understanding the notification entry is reproduced as under-
234.
84 or 85 or 94
Following renewable energy devices & parts for their manufacture
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating sy

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.
Chapter heading 84 is related with Nuclear reactors, boilers, machinery, and mechanical appliances, parts thereof. The relevant Tariff heading with sub heading and Tariff Items are produced herewith.
The Tariff heading 8426 covers the items SHIP'S DERRICKS; CRANES INCLUDING CABLE CRANES; MOBILE LIFTING FRAMES, STRADDLE CARRIERS AND WORKS TRUCKS FITTED WITH A CRANE. The details as under thus-
327.
8426
Ship's Derricks ; Cranes Including Cable Cranes; Mobile Lifting Frames, Straddle Carriers And Works Trucks Fitted With A Crane
SHIP'S DERRICKS ; CRANES INCLUDING CABLE CRANES; MOBILE LIFTING FRAMES, STRADDLE CARRIERS AND WORKS TRUCKS FITTED WITH A CRANE
8426
 
SHIP'S DERRICKS ; CRANES INCLUDING CABLE CRANES; MOBILE LIFTING FRAMES, STRADDLE CARRIERS AND WORKS TRUCKS FITTED WITH A CRANE
 
 
 
 
 
–
Overhead travelling cranes , transporter cranes , gantry cranes, bridge cranes, mobile lifting frames and straddle carriers :
 
 
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ng Grab Cranes [ 2 quantity] to the waste to energy project. The above cranes are the overhead travelling cranes on fixed support. It is attached to the main plant, at the project site. From the above table we find that the impugned product is classifiable under Tariff heading 84261100 as 'overhead travelling cranes on fixed support'. Thus applicant satisfies first condition that the goods are covered chapter 84.
Now we turn to the next aspect of the notification to find out whether the impugned goods i.e. Electric Overhead Travelling Grab Cranes is a device or parts for the manufacture of especially waste to energy plants / devices. The Word devices and parts are not defined under the provision of IGST Act or Rules or the notifications issued thereunder. We may refer to the dictionary meaning of the words. The dictionary meaning of devices is as – The Devices means – an object or machine that has been invented to fulfill a particular purpose:
Noun
Plural noun: devices
1. I. a th

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ergy plant as proposed and details submitted before is authority. The essentiality and integral nature of this device cum part of waste to energy plant get support from details pertaining to operation of cranes in waste to energy plant as presented and detailed in their submissions by the applicant before this authority. Thus we find that EOT Grab Cranes are integral part of the Waste to Energy Plants project for manufacturing and generation of end product of electricity and therefore the EOT Grab Cranes being used in waste to energy plant as per details given in present case clearly fall under serial no. 234 of schedule of notification 1/2017 – Integrated Tax (Rate) and liable to IGST @5%.
Applicant has referred to various case laws in their submission which are duly considered in the present proceeding. Since as per detailed discussions above we find that the EOT Grab Cranes fall under serial no. 234 of schedule of notification 1/2017 – Integrated Tax (Rate) and liable to IGST @5%,

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In Re: M/s. Meera Metals
GST
2018 (10) TMI 450 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 139 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 30-7-2018
GUJ/GAAR/R/2018/13 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/25)
GST
R.B. MANKODI AND G.C. JAIN, MEMBER
Present for the applicant : Shri Rushi Upadhyay, CA
The applicant, M/s. Meera Metals is engaged in manufacture and supply of Stainless Steel Chilly Cutter. It is submitted by the applicant that the said item is for the purpose of use in the kitchen and for household purpose only and therefore the applicant is considering the same as kitchenware item and classifying under Heading 7323. It is also submitted that the said product may also be classifiable under Heading 8210 as 'Hand Operated Mechanical Appliances, weighing 10 kg or less, used in preparation, conditioning or serving of food or drink'.
2. The applicant has raised the following question for adva

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die. Further both bowl parts are moulded with plastic for support.
– To cut the chilly, cutter is used and to support the cutter, S.S. Net is required and same will be cut through power press machine and then to match the size of both bowl parts, all ends are folded so that 1st part can be easily put on second part.
– Then to prepare the cutting blade, S.S. will be cut in die and then blades will be put in a round shaped straw like pipe, and to separate the blades, plastic visor are required and these visors will be prepared by moulding die in moulding machine.
– After preparation of two parts bowl, cutting blade, pipe and net, next to prepare is handle which is used to rotate the cutter and to cut the chilly. Handle is made of Mild Steel and as per size requirement, it sill be cut and fitted with pipe.
– After finishing all the required parts, all parts will be put together to finish the product.
(iv) From the total raw material required, it can be seen that major part is st

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rate is of the opinion that the subject goods may be classified under Chapter 8210.  
5. We have considered the submissions made by the applicant in their application for advance ruling as well as at the time of personal hearing and views of Central Goods and Services Tax Commissionerate, Rajkot.
6. The issue involved in this case is regarding classification of the product 'Chilly Cutter' being supplied by the applicant.
7.1 The Explanation (iii) and (iv) of the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 provides as follows :-
“Explanation. – For the purposes of this notification, –
(i) ……
(ii) ……
(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes

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omenclature emerging from the Harmonious System of Nomenclature (HSN). Although, the decision in the case of Woodcraft Products (supra) dealt with the interpretation of the provisions of the Central Excise Tariff there can be no doubt that the HSN Explanatory Notes are a dependable guide even while interpreting the Customs Tariff.”
8.1 Tariff Item 8210 00 00 covers 'Hand-operated mechanical appliances, weighing 10 kg. or less, used in the preparation, conditioning or serving of food or drink'.
8.2 The Explanatory Notes for Heading 82.10 of Hamonised System of Nomenclature are as follows –
“This heading covers non-electric mechanical appliances, generally handoperated, not exceeding 10 kg in weight, used in the preparation, serving or conditioning of food or drink. For the purposes of this heading an appliance is regarded as mechanical if it has such mechanisms as crank-handles, gearing, Archimedean screw-actions, pumps, etc.; a simple lever or plunger action is not in itself, howeve

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rs of heading 82.05); can sealers; butter chums; ice cream freezers and portion servers; egg, cream or mayonnaise beaters and mixers; fruit or meat juice extractors; ice crushers.”
8.3 The product Chilly Cutter of the applicant weighs 210 grams i.e. less than 10 kgs. It consists of crank handle to rotate the cutter (cutting blade of Stainless Steel). Thus, the product Chilly Cutter of the applicant is mechanical appliance, having mechanical features described in the Explanatory Notes. The product Chilly Cutter of the applicant is hand operated, non-electric mechanical appliance. As per the Explanatory Notes, 'Vegetable or fruit slicers, cutters and peelers, including potato chippers' are specifically covered under Heading 82.10.
8.4 Therefore, the product S.S. Chilly Cutter supplied by the applicant is classifiable under Heading 8210 00 00.
9. Section Note 2 of Section XV (Base Metals and Articles of Base Metal) of Customs Tariff Act, 1975 inter-alia provides as follows –
“2. …..

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In Re: M/s. Sapthagiri Hospitality Private Limited,
GST
2018 (10) TMI 449 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 91 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 30-7-2018
GUJ/GAAR/RULING/2018/14 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/32)
GST
R.B. MANKODI AND G.C. JAIN, MEMBER
Present for the applicant : Shri Druvank Parikh, CA
The applicant, M/s. Sapthagiri Hospitality Private Limited, has stated that they are in the possession of Letter of Permission No. F.2/9/2003-EPZ dated 21.08.2009 issued by the Ministry of Commerce & Industry, New Delhi in favour of them as a Co-Developer for providing infrastructure facilities to establish a Hospitality Project in non-processing zone of Dahez SEZ. Accordingly, the applicant constructed a hotel in the non-processing zone of Dahez SEZ on the land allotted to it and started hospitality services therein.
1.1 The applicant submitted that the hospitality service

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zone of Dahez Special Economic Zone whether liable to pay GST on all the services provided by it to the clients located in SEZ which inter-alia included supply of services by way of providing accommodation services, supplying food and beverages and supplying services ancillary to providing accommodation services? And
(ii) Under extreme circumstances, if the hotel is required to provide accommodation services to a visitor other than a visitor located in SEZ, whether GST is required to be paid?
2 We heard Shri. Dhruvank Parikh, Chartered Accountant, for the appellant on 07.12.2017. We have gone through the submissions made by the applicant in their application for advance ruling and made at the time of personal hearing. We have also gone through the comments on the application offered by the department vide letter FNo. IV/16-32/GST/AAR-SHPL/T/17-18 dated 02.2018.
3. Section 2(20) of the IGST Act, 2017 states that 'Special Economic Zone developer' shall have the same meaning a

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ed supply' means any of the following supply of goods or services or both namely (a) export of goods or services or both ; or (b) supply of goods or services or both to a SEZ developer or SEZ Unit. Section 2(m)(iii) of SEZ Act, 2005 defines export means supplying goods, or providing services, from one unit to another unit or developer, in the same or different special economic zone. A combined reading of Section 16(1) of IGST Act and Section 2(m)(iii) of SEZ Act indicate that supply of services made by the applicant to other units or developers of SEZ would be zero rated supply.
5. Rendering of services from SEZ to DTA does not qualify as Zero rated supply in terms of Section 16 of IGST Act, 2017. Therefore, SEZ Unit/developer making interstate supply to DTA would be liable to pay IGST under IGST Act. Therefore, supply of services by the SEZ unit or Developer from SEZ to DTA would be covered under the normal course of supply. Accordingly the applicant will be liable to pay GST at

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In Re: Kandla Port Trust (Deendayal Port Trust)
GST
2018 (10) TMI 448 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 85 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 30-7-2018
GUJ/GAAR/ADM/2018/30 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2018/AR/22)
GST
R.B. MANKODI AND G.C. JAIN MEMBER
Present for the applicant : Shri Hardik V Thacker, CA
The applicant Kandla Port Trust (Deendayal Port Trust – DPT), set up under the Major Port Trust Act, 1963, has submitted that it owns substantial amount of land at Gandhidham and Adipur location of Kutch District, which has been given on lease to various commercial and other organization for long time period, for which it had entered into lease agreements with various lessees long ago. It is submitted that the applicant revised rate of lease as per directions of Tariff Authority of Major Port, however, many lease holders have challenged the revised rate taking plea that it is against

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arty / lease holder, considering the fact that it may conclude after period of 2 or more years ?
4. We have considered the submissions made by the applicant in application for advance ruling as well as submissions made during the course of personal hearing.
5. Section 97(2) of the Central Goods and Services Tax Act, 2017 (herein after referred to as the 'CGST Act, 2017') and Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the 'GGST Act, 2017') empowers the Advance Ruling Authority to decide the issues, which are as follows :-
(a) classification of any goods or services or both;
(b) applicability of a notification issued under the provisions of this Act;
(c) determination of time and value of supply of goods or services or both;
(d) admissibility of input tax credit of tax paid or deemed to have been paid;
(e) determination of the liability to pay tax on any goods or services or both;
(f) whether applicant is required to be registered;
(g) whether any part

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also asked how is it possible for it to claim refund for GST paid out of pocket, if the matter / dispute is conclude in favour of lease holder after period of 2 or more years.
6.2 The issues raised by the applicant do not fall in the category of Section 97(2) of the Acts. Whether the applicant shall continue to pay GST on disputed claims do not require determination of any issue enumerated under Section 97(2) of the Acts. Further, the issue of refund claim in case of conclusion o dispute after more than 2 years, is also not covered by Section 97(2) of the Acts.
7. This authority has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within the legal boundary mandated by the Act. As the issue of 'refund claim' and 'whether the applicant shall continue to pay GST on disputed claims' are not covered by Secti

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In Re: Kandla Port Trust (Deendayal Port Trust)
GST
2018 (10) TMI 447 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 73 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 30-7-2018
GUJ/GAAR/ADM/2018/31 IN APPLICATION NO. Advance Ruling/SGST&CGST/2018/AR/23
GST
R.B. MANKODI AND G.C. JAIN MEMBER
Present for the applicant : Shri Hardik V Thacker, CA
The applicant Kandla Port Trust (Deendayal Port Trust – DPT), has submitted that it is providing various services like Pilotage, Berthing, Cargo Handling, Warehousing etc. in relation to import and export of goods at Port of Kandla. It is submitted that the applicant collects Port dues from port users and also collects other vessel and goods related charges like Port Dues, Demurrage, On-Board labour charges, Wharfage charges, Anchorage Charges etc. It is submitted that service is provided to dealers within the state and outside the state.  
2. The applicant referred to provisions

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s or services or both;  
(b) applicability of a notification issued under the provisions of this Act;  
(c) determination of time and value of supply of goods or services or both;  
(d) admissibility of input tax credit of tax paid or deemed to have been paid;  
(e) determination of the liability to pay tax on any goods or services or both;  
(f) whether applicant is required to be registered;  
(g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.  
No other issue can be decided by the Advance Ruling Authority and therefore the Acts limit the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2).
6.1 As per Section 9 of the CGST Act, 2017 and the GGST Act, 2017, CGST and SGST respectively is leviable on intra-State supplies of goods or services or both. Further, as per Sec

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ate or same Union Territory shall be treated as intra-State supply.  
7. In view of the aforesaid statutory provisions, the place of supply of services of the applicant is required to be determined in order to determine whether IGST would be applicable or CGST and SGST would be applicable on port related services being provided by the applicant. Thus, the entire issue is intrinsically related to determination of 'place of supply' of service by the applicant.  
8. The applicant has filed application for advance ruling wherein provisions of Sections 5, 7 and 12 of the IGST Act, 2017 have been referred. Thus, the applicant is well aware that the issue is related to 'place of supply'.  
9. This authority has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within the legal boundary mandated b

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In Re: Kandla Port Trust (Deendayal Port Trust)
GST
2018 (10) TMI 446 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 66 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 30-7-2018
GUJ/GAAR/ADM/2018/32 IN APPLICATION NO. Advance Ruling/SGST&CGST/2018/AR/25
GST
R.B. MANKODI AND G.C. JAIN MEMBER
Present for the applicant: Shri Hardik V Thacker, CA
The applicant Kandla Port Trust (Deendayal Port Trust – DPT), set up under the Major Port Trust Act, 1963, has referred to the provisions of Section 51 of the Central Goods and Services Tax Act, 2017 (herein after referred to as the 'CGST Act, 2017') where under the Government may mandate (i) a department or establishment of the Central Gove

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s and Services Tax Act, 2017 (herein after referred to as the 'GGST Act, 2017') will be applicable to it or not.
2. The applicant has raised following question for advance ruling –
Whether Deendayal Port Trust is liable to deduct TDS under section 51 of CGST Act, 2017 from the date of effective of the section 51.
3. We have considered the submissions made by the applicant in application for advance ruling as well as submissions made during the course of personal hearing.
4. Section 97(2) of the CGST Act, 2017 the GGST Act, 2017 empowers the Advance Ruling Authority to decide the issues, which are as follows :-
(a) classification of any goods or services or both;
(b) applicability of a notification issued under the provisions of this A

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der section 51 of the CGST Act, 2017 and the GGST Act, 2017?
6. The issue raised by the applicant do not fall in the category of Section 97(2) of the Acts. Whether the applicant is liable to deduct TDS under section 51 of the CGST Act, 2017 and the GGST Act, 2017 is not covered by Section 97(2) of the Acts.
7. This authority has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within the legal boundary mandated by the Act. As the issue 'whether the applicant is liable to deduct TDS under Section 51 of the CGST Act, 2017 and the GGST Act, 2017' is not covered

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Bridgestone India Pvt. Ltd. Versus CGST, CC & CCE, Indore
Central Excise
2018 (10) TMI 388 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 30-7-2018
Excise Appeal No. 50610-50611 of 2018 – A/52780-52781/2018-EX[DB]
Central Excise
Mr. Anil Choudhary, Member (Judicial) And Mr. C L Mahar, Member (Technical)
Shri S Thirumalai, Advocate for the Appellants
Shri M R Sharma, AR for the Respondent
ORDER
Per: C L Mahar:
The brief facts of the matter are that the appellant-assessee is engaged in manufacture of excisable goods namely, tyres and tubes falling under Chapter 4011 and 4013 of Central Excise Tariff Act, 1985. As per the business model of appellant assessee, the manufactured tyres are sold to original equipment manufacturers as well as in the replacement market i.e. for general sale in the market. The appellant clears tyres from its manufacturing plant on payment of Central Excise duty on the transactional value to its various dealers in the market. A

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ct, 1944 for the extra excise duty paid by them on the clearance of tyres effected by them during the period January, 2016 to March, 2016. The Deputy Commissioner vide this Order in Original No. 714/DC/Refund/ Div I /2016-2017 dated 20.3.2017 rejected the refund claim on the ground that the appellants have not been able to satisfy the adjudicating authority on the issue of unjust enrichment to saying that it appears that the burden of excise duty has already been passed on to the customers and therefore, the appellants are not entitled for refund under section 11B(2) of the Central Excise Act. The appellant assessee feeling aggrieved by the above order in original have appealed to learned Commissioner (Appeals) who vide his order dated 30.9.2017 has rejected the appellants appeal and the appellant assessee are before us for allowing the refund of above mentioned amount. It has been the contention of the learned advocate that they have paid the Central Excise duty on the full value of t

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iscount as well as trade discounts on the basis of certain criterion is a general practice in the trade of tyres and the discounts are in a way used for promoting the sale of their products in the market. Learned advocate has also relied upon the decision of this Tribunal in the case of their own appeal being Final Order No. 51950-51951/2015-Ex(DB) dated 4.6.2015 wherein this Tribunal has held that;-
8. As regards the question of unjust enrichment, there is no dispute that the discounts have been passed on by the issue of credit notes. Once the credit notes are issued by the assessees to his dealers, the invoice price mentioned in the invoices issued earlier would stand reduced to that extent and in such a situation, the burden of proof would shift to the Department and it would be for the Department to establish that the credit notes issued are bogus. In the present case, there is no such evidence produced by the Department. In viewe of this, following the judgment of the Hon'ble Raj

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as Final Order No. 51950-51951/2015-Ex(DB) dated 4.6.2015 wherein the department was in appeal and it has been held on the same issue by this Tribunal that in this particular business model of the appellant assessee, no excise element is being retained by them, that is to say that benefit of reduced price are being passed on to the ultimate customers and therefore, there is no question of unjust enrichment.
7. As far as the present appeal is concerned, we find from the record of the appeal that for example; in one case the appellant assessee has sold a tyre of PSR 165/80 R14 S 248 to M/s. Laxmi Tyres, Pune at a price of Rs. 2953/- inclusive of Central Excise duty. The buyer namely, M/s. Laxmi Tyres, Pune has further sold the tyre of same specification to his buyer at a price of Rs. 2888/-. We therefore, feel that the appellant assessee has been passing on the benefit of trade discounts to their ultimate down stream buyers also.
8. Thus, it can be seen that though the appellant asses

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they are certainly entitled for refund of excess duty excess paid by them on the discount amounts returned by them to the dealers in the form of credit notes. While confirming the above opinion, we also take shelter of Hon'ble Supreme Court decision in the case of Commissioner of Central Excise, Madras vs. Addison & Co. Ltd. [ 2016 (339) ELT 177 (SC)] wherein it was observed as under:-
36. Except for a factual dispute about the genuineness of the certificate issued by the Chartered Accountant and the credit notes raised by the assessee regarding the return of the excess duty paid by the assessee, there is no dispute in this case of the duty being passed on to any other person by the buyer. As it is clear that the assessee has borne the burden of duty, it cannot be said that it is not entitled for the refund of the excess duty paid. In view of the facts of this case being different from Civil Appeal No. 7906 of 2002, the appeal preferred by the Revenue is dismissed.
10. In view of t

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In Re: M/s. Raja Slates Pvt. Ltd.
GST
2018 (10) TMI 299 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 102 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 30-7-2018
GUJ/GAAR/R/2018/12 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/10)
GST
R.B. MANKODI AND G.C. JAIN, MEMBER
Present for the applicant : Shri P.R. Tindwani, Advocate
The applicant M/s. Raja Slates Pvt. Ltd. has submitted in the application that it is engaged in the business of manufacturing and trading of 'slates', which are used by primary school students, mostly at village level, for the purpose of learning i.e. educational purpose. Applicant has submitted that the 'slates' were tax free under Gujarat Value Added Tax Act and under GST Act also under Chapter 96 – Miscellaneous Manufactured Articles with HSN Code 9610 0000
2. The applicant submitted that it has got order from Gujarat Council of Elementary Education Sarva Shikshan Abhiyan Mission for sup

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cant submitted that applicant is of the opinion that both the slates i.e. Students' Slate and Teachers' Slate are of same category, Teachers' Slates should also be treated as tax free, as the Students' Slates are already tax free under GST Act.
4. The applicant submitted that applicant is getting some job work done on slates and when the main manufactured item is tax free, they are not required to pay tax under Reverse Charge Mechanism for job work.
5. The Goods and Services Tax and Central Excise Commissionerate, Bhavnagar, inter-alia informed that the applicant was not registered with the department under erstwhile Central Excise Act; that as per GST Tariff, HSN Code 9610 0000 reads as “slates and boards with writing or drawing surface, whether or not framed”.
6. We have considered the submissions made by the applicant in their application and at the time of personal hearing. We have also considered the views of the Goods and Services Tax and Central Excise Commissionerate, Bhavna

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ided on 21.09.2010 reported at 2010 (258) ELT 321 (S.C.)] = 2010 (9) TMI 12 – SUPREME COURT OF INDIA, has held as follows :-
“12. In Collector of Central Excise, Shillong v. Wood Crafts Products Ltd. reported in (1995) 3 SCC 454 = 1995 (3) TMI 93 – SUPREME COURT OF INDIA, it was held by this Court that as expressly stated in the statements of objects and reasons of the Central Excise Tariff Act, 1985, the Central Excise Tariffs are based on the Harmonious System of Nomenclature (HSN) and the internationally accepted nomenclature was taken into account to reduce disputes on account of tariff classification. Accordingly, for resolving any dispute relating to tariff classification, a safe guide is the internationally accepted nomenclature emerging from the Harmonious System of Nomenclature (HSN). Although, the decision in the case of Woodcraft Products (supra) dealt with the interpretation of the provisions of the Central Excise Tariff there can be no doubt that the HSN Explanatory Notes

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g 25.14 or 68.03)”
9.2 The technical specification of 'Slate for Teacher', as submitted with the application, are as follows :-
“Size : 24 X 24 Inch Tolerance : 0.3 Inch
Thickness : 5.5 mm
Material : Pine wood base MDF (Medium Density Fibre)
Color : Lead free Black Color
* 4 Plastic corners with smooth finish and should be fixed with Rivet
* Both Side : Plane
* Without frame
* 32 inch Nylon string : Pack Separately
* Surface should be writeable with Slate pen and chalk
* Hole :- Black Finish Two Hole one on the top with 8 inch ____ the Slate
* Packing : Each Slate in plastic bag and 10 Slates in one ____suitable size.”
9.3 The technical specification of 'Slate for student', as submitted with the application, are as follows :-
“Slate should be with Tinpatti Frame in four sides and both side
Slate Size : 24 X 24 Inch (out to out) Tolerance : 0.3 Inch
Tinpatti (Tinfree) minimum 0.20 mm thick of size : _____ size and backside
Frame should be fixed with four plastic

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cal specification of 'Teachers' Slate' and 'Students' Slate', as submitted by the applicant, and Explanatory Notes for Heading 96.10 of Harmonised System of Nomenclature, into consideration, we hold that the product 'Teachers' Slate' and 'Students' Slate' is appropriately classifiable under Tariff Heading 96.10.
10.1 The next issue is regarding rate of Goods and Services Tax on 'Teachers' Slate' and 'Students' Slate'. The product 'Slates' falling under Tariff Item 9610 00 00 is exempted from Goods and Services Tax vide Sl. No. 146 of Notification No. 2/2017Central Tax (Rate) dated 28.06.2017 issued under the Central Goods and Services Tax Act, 2017 (herein after referred to as the 'CGST Act, 2017') and corresponding Notification issued under the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the 'GGST Act, 2017) and the Integrated Goods and Services Tax Act, 2017 (herein after referred to as the 'IGST Act, 2017'), whereas the product 'Boards, with writing or dra

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e Supreme Court has held as follows :
“4. It is well settled that in interpreting Items in statutes like the Excise Tax Acts or Sales Tax Acts, whose primary object is to raise revenue and for which purpose they classify diverse products, articles and substances resort should be had not to the scientific and technical meaning of the terms or expressions used but to their popular meaning, that is to say, the meaning attached to them by those dealing in them. If any term or expression has been defined in the enactment then it must be understood in the sense in which it is defined but in the absence of any definition being given in the enactment the meaning of the term in common parlance or commercial parlance has to be adopted. ……….”
10.4 This view was upheld by Hon'ble Supreme Court in the case of Oswal Agro Mills Ltd. Vs. Collector of Central Excise [1993 (66) E.L.T. 37 (S.C.)] = 1993 (4) TMI 73 – SUPREME COURT OF INDIA. While reiterating the principle that in absence of statut

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upra)].”
10.5 It needs to be therefore examined whether the products manufactured and supplied by the applicant can be termed as 'Slates' as understood in common parlance, or otherwise.
10.6 It is observed that in the document issued by the Gujarat Council of Elementary Education, the products have been referred to as 'Slate for Student' and 'Slate for Teacher'. Thus, the products 'Slate for Student' and 'Slate for Teacher' are known as 'Slates' in common parlance and therefore are eligible for exemption from payment of Goods and Services Tax vide Sl. No. 146 of Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017 and corresponding Notifications issued under the GGST Act, 2017 and the IGST Act, 2017.
11.1 The another issue raised by the applicant is that they are getting some job work done on slates and when the main manufactured item is tax free, in the opinion of applicant, it is not required to pay tax under Reverse Charge Mechanism for job

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services on physical inputs (goods) owned by others' from the supplier of such service who is not registered, the Goods and Services Tax is required to be paid under Section 9(4) of the CGST Act, 2017 and the GGST Act, 2017, subject to exemption, if any, available.
12.  In view of the foregoing, we rule as under –
R U L I N G
(A) The products 'Slate for Student' and 'Slate for Teacher' supplied by M/s. Raja Slates Pvt. Ltd. (GSTIN 24AAACR3936K1ZB) are appropriately classifiable under Tariff Heading 96.10.
(B) The products 'Slate for Student' and 'Slate for Teacher' supplied by M/s. Raja Slates Pvt. Ltd. (GSTIN 24AAACR3936K1ZB) are eligible for exemption from payment of Goods and Services Tax vide Sl. No. 146 of Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017 and Sl. No. 146 of Notifications No. 2/2017-State Tax (Rate) dated 30.06.2017 issued under the GGST Act, 2017.
(C) In case of receipt of 'manufacturing services on physical inpu

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In Re: Dr. Dathu Rao Memorial Charitable Trust
GST
2018 (9) TMI 698 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – 2018 (16) G. S. T. L. 621 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, TAMILNADU – AAR
Dated:- 30-7-2018
TN/03/AAR/2018
GST
MS. MANASA GANGOTRI KATA, AND SHRI S. VIJAYAKUMAR, MEMBER
Note: Any appeal against the advance ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated.
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nad

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ince they are coming under exempted category, as per GST provisions, are they, liable to pay GST for the materials bought and construction services availed.”
2.0 The Applicant are engaged in activities related to providing of education for mentally retarded children and their home is situated in Melmaruvathur, in a 65 acre land. Due to encroachments to their property, they have decided to construct a permanent boundary wall replacing the present barbed wire structure for the entire property, which will entail a capital expenditure of approximately Rs. 1 Crore. They have also proposed to paint their entire existing building i.e. Interior as well as Exterior Building Walls, which will entail a capital expenditure of approximately Rs. 2 Cror

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d maintenance of the premises. They also stated that they are charitable Trust for mentally disabled children and also stated that they are not making any of this supply.
4. The Advance Ruling sought is whether the Trust is liable to pay GST on receipt of Goods/Services, when the Charitable Trust is exempted under the GST Act 2017. It is made clear that the applicant does not make any of the supplies in question, but are in fact the recipients of the various supplies as stated in their application. Thus, the question is on the liability to pay tax on their purchase and not on the supply.
4.1 Section 95 (a) of CGST and TNGST Act defines 'advance ruling' as
(a) “advance ruling” means a decision provided by the Authority or the Appe

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In Re: M/s. Veeram Natural Products
GST
2018 (9) TMI 697 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – 2018 (16) G. S. T. L. 620 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, TAMILNADU – AAR
Dated:- 30-7-2018
TN/04/AAR/2018
GST
MS. MANASA GANGOTRI KATA, IRS AND SHRI. S. VIJAYAKUMAR, M.SC., MEMBER
Note : Any appeal against the advance ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated.
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil

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y have preferred an application seeking Advance Ruling on
“What is the appropriate classification for Aluminum foil disposable container manufactured by them under GST.”
2. The Applicant is a manufacturer of Aluminium foil disposable container by molding/die punching process with Aluminum foil falling under SH76071991 as the raw material. The Aluminium foil disposable container is used for packing food in kitchen and dining tables and they supply the disposable container on payment of tax under SH No.76151030 of GST tariff. The Applicant has stated that they purchase raw materials on payment of GST 18% adv. and the GST payable under SH76151030 is 12% adv.(6% CGST & 6% SGST). Thus there was accrual of excess credit of input tax due to inv

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d of duty; The proceedings are not yet completed.
4. From the facts and submissions, it is seen that the ruling is sought on the appropriate classification for Aluminium foil disposable container, which is already raised in the Show Cause Notice issued by the Department under the GST law and the proceedings are still pending. First Proviso to Section 98(2) of the CGST/TNGST Act 2017, states that:
“Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act.”
In view of the above, in the present case as the question raised by the applicant in the application is already pending pr

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Vanrajbhai Hasmukhbhai Chauhan Versus State of Gujarat
GST
2018 (8) TMI 1376 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 30-7-2018
R/Special Civil Application No. 11383 of 2018
GST
MR. M.R. SHAH AND MR. A.Y. KOGJE JJ.
Appearance:
MS SANDHYA D NATANI (3678) for the PETITIONER(s) No. 1 for the RESPONDENT(s) No. 1
MR PRANAV DAVE, AGP for the RESPONDENTS  
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH)
Draft amendment allowed.
2. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for an appropriate writ, direction or order directing the respondents to release Truck No. GJ-03-AZ-6473 along with goods therein.
3. When initially the petition was fi

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the petitioner is a habitual offender and is in habit of transporting goods without e-way bill and similar modus operandi is adopted to pay tax, the moment he is caught. It is submitted that there are 10 instances wherein the petitioner is caught without e-way bill and therefore, the petitioner is habitual defaulter and tax evader.
5. No so far as challenge to the final order passed under Section 129(3) of the Act is concerned, it is submitted that the said order is appealable and therefore, the present petition challenging the final order under Section 129(3) of the Act may not be entertained.
6. Now so far as challenge to the final order under Section 129(3) of the Act is concerned, it is submitted by Ms. Sandhya Natani, learned Advocat

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Notification issued to extend the due date for filing of FORM GSTR-6.
01-I/2018 Dated:- 30-7-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA),
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru,
NOTIFICATION (01-I/2018)
No. KGST.CR.01/17-18 Dated: 30.07.2018.
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnata

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Extends the time limit for furnishing the return by an input Service Distributor in FORM GSTR-6.
CT/GST-14/2017/130-11/2018-GST Dated:- 30-7-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX ASSAM KAR BHAWAN
NOTIFICATION No. 11/2018-GST
The 30th July, 2018
No. CT/GST-14/2017/130.- In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Service Tax Act, 2017

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CT Notification issued to extend the due date for filing of FORM GSTR-6.
CT/LEG/GST-NT/12/17/584 Dated:- 30-7-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 30th July, 2018
NOTIFICATION- 11/2018
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (herein after refe

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Seeks to extend the due date for filing of FORM GSTR-6 for the periods of July, 2017 to August, 2018 till 30.09.2018.
15/2018-C.T./GST Dated:- 30-7-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 15/2018-C.T./GST
Dated: 30/07/2018
Notification No. 30/2018 – State Tax
In exercise of the powers confe

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M/s. Balaji Action Buildwell Versus Commissioner of Central Goods And Service Tax Custom And Central Excise
Service Tax
2018 (8) TMI 108 – SC Order – 2019 (23) G. S. T. L. J169 (SC)
SUPREME COURT OF INDIA – SC
Dated:- 30-7-2018
Civil Appeal Nos. 7451-7452 of 2018 [Diary No. 24592 of 2018]
Service Tax
Mr. A.K. Sikri And Mr. Ashok Bhushan JJ.
For the Petitioner(s) : Mr. Dhruv Mehta, Sr. Adv., Mr. Rajesh Kumar-I, AOR, Mr. Kartyhik Jindal, Adv., Mr. Gaurav Kumar Singh, Adv.,

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Commissioner CGST And Central Excise Versus Endo Labs Ltd.
Central Excise
2018 (8) TMI 97 – SC Order – TMI
SUPREME COURT OF INDIA – SC
Dated:- 30-7-2018
Special Leave Petition (Civil) Diary No(s). 23122/2018
Central Excise
Mr. A.K. Sikri And Mr. Ashok Bhushan JJ.
For the Petitioner(s) : Mr. A.N.S. Nadkarni, ASG, Mr. D.L. Chidananda, Adv., Mr. S.A. Haseeb, Adv. And Mr. B. Krishna Prasad, AOR
For the Respondent(s) : None
ORDER
Delay condoned.
The Special Leave Petitions

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Extend the due date for filing of FORM GSTR-6 Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017
30/2018 Dated:- 30-7-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 30/2018 – Central Tax
New Delhi, the 30th July, 2018
G.S.R. 718 (E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central G

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Standalone Transport Contracts Under EPC Liable to GST as Works Contracts Per Section 2(119) of GST Act.
Case-Laws
GST
Levy of GST – Classification – composite supply – EPC Contract – standal

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Petitioner Seeks Return of Seized Documents; GST Department Agrees to Provide Copies, Excludes Pen Drive Data.
Case-Laws
GST
Return of seized documents to petitioner – search and seizure under GST – Because of that declaration that the petitioner has no other records to be produced, the department may give copies of the documents to the petitioner at the petitioner’s expense, except the contents of the pen drive, for the pen drive contains what the petitioner's system has stored.

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