Goods and Services Tax

Amendments in the Notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) “Q” dated the 30th June, 2017.
FIN/REV-3/GST/1/08 (Pt-1)/217 Dated:- 26-7-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/217
NOTIFICATION
Dated: 26th July, 2018
In exercise of the powers conferred by sub-section (2) of section 7 of the Nagalan

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Amendments in the Notification of the Government of Nagaland, Finance (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) “P” dated the 30th June, 2017.
FIN/REV-3/GST/1/08 (Pt-1)/216 Dated:- 26-7-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/216
NOTIFICATION
Dated: 26th July, 2018
In exercise of the powers conferred by sub-section (3) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1

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Amendments in the Notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN[REV-3/GST/1/08 “N” dated the 30th June, 2017.
FIN/REV-3/GST/1/08 (Pt-1)/214 Dated:- 26-7-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGAIÄND
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/214
Dated: 26th July, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN[REV-3/GST/1/08 “N” dated the 30th June, 2017, namely
In the said notification, in the Table,
(i)

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ny other person based on a contractual arrangement with such institution for such supply, provided that such a supply is not event based or occasional.
Explanation 2. -This item excludes the supplies covered under item 7 (v).
Explanation 3.- “declared tariff' includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms.
2.5
Provided that credit of input tax charged on goods and services used in supplying the serv

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s of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;
(b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea;
(c) “multimodal transporter” means a person who,-
(A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and
(B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.
6
–
(vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above.
9
-“;
(iii) for serial number 22 and the entries relating thereto, the following shall be substituted, namely: –
(1)
(2)
(3)
(4)
(5)
“22
Heading 9984 (Telecommunications, broadcasting and information supply services)
(i) Supply consisting only of e-book.
Explanation. -For the purposes of this noti

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Amendments in the Notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) “O” dated the 30th June, 2017.
FIN/REV-3/GST/1/08 (Pt-1)/215 Dated:- 26-7-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/215
Dated: 26th July, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) “O” dated the 30th June, 2017, namely:-
In the said notification,
(i) in the Table, –
(a) against serial number 4, in the entry in column (3), the wo

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9954
Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network up to the tube well of the farmer or agriculturalist for agricultural use.
Nil
Nil”;
(e) against serial number 14, in the entry in column (3), for the words “declared tariff', the words “value of supply” shall be substituted;
(f) against serial number 19A, in the entry in column (5), for the figures “2018”, the figures”2019″ shall be substituted;
(g) against serial number 19B, in the entry in column (5), for the figures”2018″, the figures”2019″ shall be substituted;
(h) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“24A
Heading 9967 or Heading 9985
Services by way of warehousing of minor forest produce.
Nil
Nil”;
(i) after serial number 31 and the entries relating thereto,

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0″ shall be inserted;
(l) after serial number 47 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“47A
Heading 9983 or Heading 9991
Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.
Nil
Nil”;
(m) after serial number 55and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“55A
Heading 9986
Services by way of artificial insemination of livestock (other than horses),
Nil
Nil”;
(n) after serial number 65A and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“65B
Heading 9991 or any other Heading
Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collec

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restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.”;
(o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“77A
Heading 9995
Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,-
(i) activities relating to the welfare of industrial or agricultural labour or farmers; or
(ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment,
to its own members against consideration in the for

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Seeks to insert explanation in an item in notification No.”F.NO.FIN/REV3/GST/1/(Pt-1) “N” dated 30th June,2017″
FIN/REV-3/GST/1/08 (Pt-1)/218 Dated:- 26-7-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1I)/218
NOTIFICATION
Dated: 26th July, 2018
In exercise of the powers conferred by sub-section (3) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017)

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Amendments in the Notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) “D” the 30th June, 2017.
FIN/REV-3/GST/1/08 (Pt-1)/219 Dated:- 26-7-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMEN V OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/219
Dated: 26th July, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9 of the Nagaland Goods and Services Tax Act, 201 7 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) “D” the 30th June, 2017, namely:
In the said notification, –
(A) in Schedule I-2.5%,
(i) after S. No. 102 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:
“102A.
2207
Ethyl a

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ed;
(vi) in 225, in column (3), for the figure “500” the figure “1000” shall be substituted;
(vii) in S. No. 222, for entries in columns (2) and (3), the following entries shall be substituted, namely:
(2)
(3)
“61 or 6501
Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding ₹ 1000 per piece”;
(viii) in S. No. 264, for the entry in column (3), the entry “Biomass briquettes or solid bio fuel pellets”, shall be substituted;
(B) in Schedule II-6%, –
(i) S. No. 57B and the entries relating thereto shall be omitted;
(ii) after S. No. 96 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“96A
4409
Bamboo flooring”;
(iii) in S. No. 146, in the entry in column (3), the words “except the items covered in 219 in Schedule II”, shall be inserted in the end;
(iv) S. No. 147 and the entries relating thereto shall be omitted;
(v) after S.No. 185 and the entries relating

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or spirit (petrol)]” shall be inserted;
(ii) after S. No. 52 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“52A
3208
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter
52B
3209
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
52C
3210
Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather”;
(iii) after S. No. 54A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“54B
3214
Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory s

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No. 341 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“341A
8450
Household or laundry-type washing machines, including machines which both wash and dry
(x) after S. No. 376A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“376AA
8507 60 00
Lithium-ion Batteries
376AB
8508
Vacuum cleaners
376AC
8509
Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder]
376AD
8510
Shavers, hair clippers and hair-removing appliances, with self-contained electric motor”;
(xi) after S. No. 378 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“378A
8516
Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro the

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llowing serial number and the entries shall be inserted, namely:-
“402A
8709
Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; arts of the foregoing vehicles”;
(xv) after S. No. 403 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“403A
8716
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]”;
(xvi) in S. No. 446, for entries in columns (2) and (3), the following entries shall be substituted, namely:
(2)
(3)
“9607 20 00
Parts of slide fasteners”;
(xvii) after S. No. 449A and the entries relating thereto, the following serial num

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Amendments in the Notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) “E”, dated the 30th June, 2017.
FIN/REV-3/GST/1/08 (Pt-1)/220 Dated:- 26-7-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/220
Dated: 26th July, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO

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rom 25th January, 2018″
(iv) after S. No. 1 14 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“114A
46
Khali Dona; goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope
114B
44 or 68
Deities made of stone, marble or wood”;
(v) for S. No. 1 17 and the entries relating thereto. the following shall be substituted, namely
“117
48 or 4907 or 71
Rupee notes or coins when sold to Reserve Bank of India or the Government of India”,
(vi) after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“132A
53
Coir pith compost other than those put up in unit container and,
(a)

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Deleted……

In Re : M/s Coffee Day Global Limited
GST
2018 (8) TMI 875 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – 2018 (15) G. S. T. L. 718 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – AAR
Dated:- 26-7-2018
ADVANCE RULING NO. KAR/ADRG 13 of 2018
GST
Sri. Harish Dharnia, Joint Commissioner of Central Tax, Member (Central Tax) And Dr. Ravi Prasad M.P. Joint Commissioner of Commercial Taxes Member (State Tax)
For The Respondent : S. Vishnumurthy, CA
RULING
1. M/s Coffee Day Global Limited, 23/2, 6th Floor, Vittal Mallya Road, Bangalore – 560 001, having GSTIN number 29AABCA5291P1Z3, have filed an application, on 18.01.2018, for advance ruling under Section 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01. They also enclosed copy of challan for Rs. 5,000/- bearing CIN number SBIN18012900060485 dated 11.01.2018.
2. The Applicant is engaged in supply of non-alcoholic beverages to SE

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upplies speaks of inputs being used for authorized operations. It is difficult to comprehend that the beverages consumed by employees as being used for authorized operations in SEZ & therefore it is possible to argue that such supplies are not zero rated supplies. However the provisions of the Act have the ability to silence the provisions contained in the rules to the extent they are inconsistent with the Act. Therefore, the supplies to the SEZ units are in the nature of zero rated supplies not withstanding that they are not used for authorized operations. Accordingly, the applicant is eligible to claim refund of the tax paid on inputs used for such supplies. The applicant also contends that they are entitled to make the said supplies under a bond or letter of undertaking as provided in Rule 89 of CGST Rules 2017.
In view of the above, the applicant filed this instant application seeking advance ruling on the following issue :
“Whether supply of non-alcoholic beverages to SEZ units

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such supplies, as per Section 16 of IGST Act' 2017
(d) The phrase “any supplies” would cover everything, including beverages and ingredients for beverages, if literal interpretation is applies.
(e) SEZ obtains separate registration as an independent vertical of a person and suppliers to SEZ mention such GSTIN. Accordingly invoices will show SEZ as the recipient. Thus no further proof is required to show that it is a supply made to SEZ.
(f) Once the supplies are zero rated, refund of input tax credit of IGST paid on such supplies is automatic. The conditions such as they should be authorized operations etc can be treated as ultravires the statue.
FINDINGS & DISCUSSION:
5. We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by Sri S Vishnumurthy, Chartered Accountant during the personal hearing. We also considered the issue/transaction(s) involved on which advance ruling is sought by the applicant,

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for the promotion of exports and for matters connected therewith or incidental thereto.
7.3 The operations to be carried out in the Special Economic Zone and also in the Units located therein have to be in accordance with the authorisation to be given by the Central Government, in terms of Section 4(2) of the SEZ Act, 2005. Further Section 15(9) of the said Act further requires that the SEZ Unit shall carry out only the authorised operations in the Unit. These provisions are incorporated in the definition of 'authorised operations'under Section 2(c) of the SEZ Act, 2005.
7.4 The definition of the authorised operations and the provisions of Section 4(2) and Section 15(9) clearly establish that the Units operating in the SEZ are required to undertake well defined activities. Such activities are termed as authorised operations. The Act also provides that the proper officer shall certify the authorised activities. It thus flows that any special benefit accruing to the Units loca

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nts'contention is that any supply of goods or services to SEZ units is zero-rated and interprets that the phrase 'any supply'would cover everything, including beverages and ingredients for beverages.
8.3 The applicant has used the term 'any supply'. We find that this term is not used anywhere in the statute. The word 'any'has been used only once in Section 16(1) of IGST Act, 2017. It reads '(1) “zero-rated supply” means any of the following supplies of goods or services or both, namely:- …'. This sentence is followed by two options (a) and (b) and there is an 'or'between them. The word 'any'refers to either (a) or (b). Had the word 'any'been placed at the beginning of the sentence in (b) to read 'any supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone Unit'then the contention of the applicant would have been worth consideration. The statute has not used this word in (b

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9 of the CGST Rules, 2017. It reads as under.
Rule 89. Application for refund of tax, interest, penalty, fees or any other amount.-(1) Any person, except the persons covered under notification issued under section 55, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, other than refund of integrated tax paid on goods exported out of India, may file an application electronically in FORM GST RFD-01through the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be:
Provided further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the –
(a)

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Seeks to insert explanation in an item in notification No. 11/2017 – Satae Tax (Rate) by exercising powers conferred under section 11(3) of Chhattisgarh Goods and Services Tax Act, 2017
17/2018 – State Tax (Rate) Dated:- 26-7-2018 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 17/2018 – State Tax (Rate)
Naya Raipur, Dated : 26th July, 2018
No. F- 10-39/2018/CT/V(61) – In exercise of the powers conferred by sub-section (3) of section 11 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it

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M/s Rachna Construction Co. (Nag) Pvt. Ltd. Versus Commissioner of GST & Central Excise, Nagpur
Service Tax
2018 (8) TMI 694 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 26-7-2018
Application No. ST/COD/85593/2018 In Appeal no. ST/86581/18 – M/85652/2018
Service Tax
Dr. Suvendu Kumar Pati, Member (Judicial)
Shri Makrand Joshi, Advocate for the appellant
Shri Atul Sharma, (AR) for the respondent
ORDER
The delay condonation petition is heard today and taken up for orders.
2. Ld. Counsel for the appellant submitted that the order of Commissioner (Appeals) was received on 21.12.2017 but appeal was filed on 27.04.2018 i.e. after one month and 8 days delay in filing the appeal from prescribed period of three month

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the ground mentioned in the petition should not be taken as sufficient ground to condone delay as it was incumbent upon the management to protect the interest of the company which was negligent on its part and therefore the petition to condone the delay filed by the appellant should merit no consideration.
4. Heard from both sides and gone through the petition as wet! as order passed by the Commissioner (Appeals). It is found from the order that it was pronounced on 18.1.2017. So there is no reason to disbelieve the appellant's contention that it was received by the appellant company on 21.12.2017. Therefore, it cannot be said that any misstatement is made in the COD. The petition also reveal that the management took immediate action

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inordinate and a case where the delay is of few days. Whether the delay is inordinate, the consideration of prejudice to the opposite party will be a relevant factor calling for a more cautious approach, but in the latter case where the delay is of few days, no such consideration may arise, and such a case deserves a liberal approach. The Supreme Court observed that the exercise of discretion on the facts of each case, keeping mind that in construing the expression “sufficient cause”, the principle of advancing substantial justice is the prime importance.
6. In view of the above facts and circumstances coupled with the observations made by the Hon'ble Supreme Court in the above referred judgments, delay of 38 days in filing appeal before t

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In Re : M/s. Sika India Private Limited
GST
2018 (8) TMI 393 – APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL – 2018 (15) G. S. T. L. 614 (App. A. A. R. – GST)
APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL – AAAR
Dated:- 26-7-2018
Appeal case No. 03/WBAAAR/Appeal/2018
GST
Mr. Rakesh Kumar Sharma, Member And Ms. Smaraki Mahapatra, Member
For The Appellant : Mr. Rahul Lakhwani, Advocate
RULING
This Appeal has been filed by M/S Sika India Private Limited, holding GSTIN 19AAECS1119FIZL (hereinafter referred to as the “Appellant”), on 10.05.2018, against the Ruling dated 09.04.2018, pronounced by the West Bengal Authority for Advance Ruling.
The Appellant is a manufacturer of products used in building construction. One such product is manufactured and marketed by it under the brand name of “SIKA Block Joining Mortar” and is said to be used for joining masonry units like AAC blocks, Concrete blocks, fly ash bricks, etc. The Appellant had approached the We

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“SIKA Block Joining Mortar” under Tariff Heading 3214 90 90. The Appellant had approached the WBAAR for classification of the product in Tariff Heading 3824 50 90 instead of Tariff Heading 3214 90
b. The impugned Ruling dated 09.04.2018, pronounced by the WBAAR, does not specify the basis of classifying the product “SIKA Block Joining Mortar” under Tariff 3214 90 90;
c. The WBAAR has not considered the fact that the Appellant's competitors are marketing similar products under HSN Tariff Heading 3824 50 90 and that the same type of product cannot be classified under two HSN Tariff Headings and thereby, chargeable under two different rates of tax.
3. The Appellant cited following case laws while arguing the case:
a. The Appellant relied on the order of the Commissioner of Sales Tax, West Bengal, passed in case no. 24X/PRO/VAT/16/303 in the matter of M/S UAL Industries Ltd. where the Commissioner of Sales Tax, West Bengal, finds 'dry mix mortar', made by mixing sand, f

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ng preparation'
d. The Appellant cited the judgement in the case of CCE v. Kitply Industries [(2011) 272 ELT 3 (SC)], Tapex Corporation v. CCE [1998 (103) ELT 580 (CEGAT)], Furniture Factory v. CCE [1999(105) ELT 400 (CEGAT)] and Mahindra & Mahindra v. CCE [1999(109) ELT 73S (CEGAT)] to argue that the latter Tariff heading 3824 50 90 will prevail over the earlier tariff heading 3214 90 90.
e. By citing the judgement in the case of CCE v. Minwool Rock Fibres [(2012) 278 ELT 581 (SC)] the Applicant argued that in case ol conflicting tariff heading, the tariff heading which is more beneficial tc Assessee need to be adopted.
4. The core issue involved in this Appeal is whether 'SIKA Block Joining Mortar' manufactured and marketed by the Appellant, is to be classified under Tariff Head 3214 90 10, which the Appellant was declaring voluntarily for the past few years and which the WBAAR held as 3214 90 90 to be the correct classification or Tariff Head 3824 50 90, which the A

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l used
Quantity as percentage
Wallocel (Hydroxyethyl methyl cellulose)
0.1-0.2%
Polymer Powder (Copolymer of venyl acetate and ethylene)
0.2 – 0.6 %
Slag/GGBS (Cement substitute)
15-35%
Ambuja PPC (Cement)
15-35%
Sand-A (Natural silica sand)
20-35%
Sand-B (Natural silica sand)
30-45%
7. Let us now examine the detailed entries under Tariff Heads in dispute here, which are as under:
Tariff Code
Description
3214
Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like.
3214.10
Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings
3214.10.00
Glaziers' putty, grafting putty, resin cements, caulking   compounds and other mastics; painters' fillings
3214.90
Other
3214.90.10
Non-refractory surfacing preparations
3214.90.20
Resin cement
321

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for facades, indoor walls, floors, ceilings, etc., it is only used for joining masonry units like AAC blocks, Concrete blocks, fly ash bricks, etc., which qualifies it to be classified under Tariff Head 3824 50 90.
9. From the written submissions of the Appellant and the oral arguments made before us it is clear that the 'SIKA Block Joining Mortar' is non-refractory and that it is not used for preparation of surfaces. Considering the nature, use and commercial identity of the item in question and, notwithstanding the Appellant's earlier voluntary declaration about the classification of the item, we are not inclined to accept its classification under Tariff Item 3214. Instead, it is to be classified under Tariff Item 3824.
10. In view of the above discussions, the Ruling dated 09.04.2018 of the West Bengal Authority for Advance Ruling is modified to the extent that 'SIKA. Block Joining Mortar' is classified under Tariff Item 3824 as notified taxable under Serial n

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Amendment in the Notification No. F.12(56)FD/Tax/2017-pt-I-49 dated 29-06-2017, related to the rate of tax for supply of services under RGST Act, 2017.
F.12(56)FD/Tax/2017-Pt-III-069 Dated:- 26-7-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: July 26, 2018
In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in this department's notification number F.12(56)FD/Tax/2017-Pt-I-49 dated 29th June, 2017, as amended from time to time, with effect from 27 July, 2018, namely:-
AMENDMENTS
In the Table of said notifica

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or by any other person based on a contractual arrangement with such institution for such supply, provided that such a supply is not event based or occasional.
Explanation 2: This entry excludes the supplies covered under the serial number 7 (v)
Explanation 3: “declared tariff' includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation number (iv)]
(ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms.
2.5
Provided that credit of input tax charged on goods and services used i

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ds, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;
(b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea;
(c) “multimodal transporter” means a person who,-
(A) enters into a contract under which he undertakes to perform multimodal transportation against freight, and;
(B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.
6
–
(vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above.
9
-“;
(iii) for the existing serial number 22 and entries relating thereto, the following shall be substituted, namely:-
22
Heading 9984 (Telecommunications, broadcasting and information supply services.)
(i) Supply consisting only of e-book
Explanation:
For the purp

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Amendment in the Notification F.12(56)FD/Tax/2017-pt-I-50 dated 29-06-2017, related to the exemptions on supply of services under RGST Act, 2017.
F.12(56)FD/Tax/2017-Pt-III-070 Dated:- 26-7-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: July 26, 2018
In exercise of the powers conferred by sub-section (1) of section 11 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in this department's notification number F. 12(56)FD/Tax/2017-Pt-I-50 dated 29th June, 2017, as amended from time to time, with effect from 27 July, 2018, namely:-
AMENDMENTS
In the said notification,
(i) in the Table,-
(a) against serial number 4, in column (3), the the existing expression “Central Go

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ied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.
Nil
Nil”;
(e) against serial number 14, in column (3), for the existing expression “declared tariff”, the expression “value of supply” shall be substituted;
(f) against serial number 19A, in column (5), for the existing number “2018”, the number “2019” shall be substituted;
(g) against serial number 19B, in column (5), for the existing number “2018”, the number “2019” shall be substituted;
(h) after the existing serial number 24 and entries thereto, the following new serial number 24A and entries thereto shall be inserted, namely:-
“24A
Heading 9967 or Heading 9985
Services by way of warehousing of minor forest produce.
Nil
Nil”;
(i) after the existing serial number 31 and entries thereto, the following new serial numbers 31A a

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isting serial number 47 and entries thereto, the following new serial number 47A and entries thereto shall be inserted, namely:-
“47A
Heading 9983 or Heading 9991
Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.
Nil
Nil”;
(m) after the existing serial number 55 and entries thereto, the following new serial number 55A and entries thereto shall be inserted, namely:-
“55A
Heading 9986
Services by way of artificial insemination of livestock (other than horses).
Nil
Nil”;
(n) after the existing serial number 65A and entries thereto, the following new serial number 65B and entries thereto shall be inserted, namely:-
65B
Heading 9991 or any other Heading
Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched

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of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.”;
(o) after the existing serial number 77 and entries thereto, the following new serial number 77A and entries thereto shall be inserted, namely:-
“77A
Heading 9995
Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,-
(i) activities relating to the welfare of industrial or agricultural labour or farmers; or
(ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment,
to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1

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Amendment in the Notification No. F.12(56)FD/Tax/2017-pt-I-41 dated 29-06-2017, related to schedule of exempted goods under section 11(1) of RGST Act, 2017
F.12(56)FD/Tax/2017-Pt-III-075 Dated:- 26-7-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: July 26, 2018
In exercise of the powers conferred by sub-section (1) of section 11 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in this department's notification number F.12(56)FD/Tax/2017-Pt-I-41 dated 29th June, 2017, as amended from time to time, wi

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der heading 2306 with effect from 25th January, 2018
(iv) after the existing serial number 114 and entries thereto, the following new serial numbers 114A and 114B and entries thereto shall be inserted, namely:-
114A.
44 or 68
Deities made of stone, marble or wood
114B.
46
Khali Dona; goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope”;
(v) for the existing serial number 117 and entries thereto, the following shall be substituted, namely:-
117.
48 or 4907
Rupee notes or coins when sold to Reserve Bank of India or the Government of India
(vi) after the existing serial number 132 and entries thereto, the following new serial number 132A and entries thereto shall be inserted, namely:-
“132

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Notification under section 11(1) of RGST Act, 2017 regarding certain changes in rates on Handicraft items.
F.12(56)FD/Tax/2017-Pt-II-077 Dated:- 26-7-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: July 26, 2018
In exercise of the powers conferred by sub-section (1) of section 11 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-state supplies of handicraft goods, the description of which is specified in column (3) of the Table given below, falling under the tariff item, subheading, heading or Chapter, as specified in the corresponding entry in column (2), from so much state tax leviable thereon under section 9 of the said Act as is in excess of the rate specified in column (4) of the sa

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%
5.
4420
Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]
6%
6.
4503 90 90 4504 90
Art ware of cork [including articles of sholapith]
6%
7.
4601 and 4602
Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]
2.5%
8.
4823
Articles made of paper mache
2.5%
9.
5607, 5609
Coir articles
2.5%
10.
5609 00 20, 5609 00 90
Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps.
2.5%
11.
57
Handmade carpets and other handmade textile floor coverings (including namda/gab

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, jars, votive, cask, cake cover, tulip bottle, vase]
6%
26.
7113 11 10
Silver filigree work
1.5%
27.
7117
Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)
1.5%
28.
7326 90 99
Art ware of iron
6%
29.
7419 99
Art ware of brass, copper/ copper alloys, electro plated with nickel/silver
6%
30.
7616 99 90
Aluminium art ware
6%
31.
8306
Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchlogaartware, idol, Swamimalai bronze icons, dhokrajaali)
6%
32.
9405 10
Handcrafted lamps (including panchloga lamp)
6%
33.
9401 50, 9403 80
Furniture of bamboo, rattan and cane
6%
34.
9503
Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)
6%
35.
9504
Ganiifa card
6%
36.
9601
Worked articles of ivory

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M/s. Kagaz Packaging Versus Commissioner of CGST & Central Excise, Nashik
Central Excise
2018 (8) TMI 89 – CESTAT MUMBAI – 2018 (362) E.L.T. 853 (Tri. – Mumbai
CESTAT MUMBAI – AT
Dated:- 26-7-2018
Appeal No. E/86405/2018 – Order No. A/86978 / 2018
Central Excise
Hon'ble Dr. Suvendu Kumar Pati, Member ( Judicial )
Shri G.P. Pingle, Consultant for the appellant
Shri H.M. Dixit, AC (AR) for the respondent
ORDER
The appellant M/s Kagaz Packaging has brought this appeal against the order of the Commissioner(Appeals) in refusing to condone delay of 21 days in filing appeal before him and not going to the merit of the case concerning imposition of excise duty on packaging material used for export of foods along with interest and penalty awarded by the first adjudicating authority on the ground that appellant failed to produce rewarehousing certificate from the concerned authority against clearance of nil rate of duty under the cover of ARE-3.
2. Ld. Counsel for the a

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ure in respect of removal of goods by the consignor and receipt of the goods by the consignee as well as procedure dealing warehousing certificate in which appellant being consignor, is required to obtain copy of AR3 duly signed by the consignee in proof of receipt of goods at his warehouse and get released from the obligation.
3. Ld. AR for the department on the other hand, supported the rationality of the order passed by the Commissioner (Appeals).
4. Heard both sides and perused the case records. It is found from the appeal memo and other documents available on record the initial appeal was preferred before the Commissioner (Appeals) holding the same to have been filed within the limitation period and the date of receipt of order-in-original was shown as 05.04.2010 while on enquiry made from the Nashik Commissionerate Division III by the Commissioner (Appeals), it was found untrue as the same order was dispatched by the Registered post AD on 04.03.2010 and the AD was received back

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ipt as the date on which acknowledgement was received by the department. Therefore, if the actual data is to be taken as the date of receipt of order-in-original, it is delayed about a week over 21 days.
5. In the delay condonation petition, which the appellant stated before the Commissioner that some security personnel had received the order at the factory which is situated 20 kms. away from the office and the delay was to be attributed to such fact of receipt by it in the factory. Such a plea was not taken while filing the appeal before the Commissioner (Appeals) and it was suppressed before the Commissioner which he observed to be mis-statement but in reality, going by the ethical practice adopted by the appellant it would amount to fraud within the definition of IPC. It has been held in numerous judicial pronouncements of the Apex court, the leading case being reported in AIR 1994 SC 853, in the case of S.P Chengalvaraya Naidu vs Jagannath that a person whose case is based on fals

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o amounts to the abuse of the process of court, the court have been held to have an inherent power to set aside an order obtained by fraud practice upon that court. Similarly where the court is misled by the party or the court itself counts the mistake which prejudice the party the court as inherent power to recall its order.”
8. Though the above pronouncements were held in respect of civil disputes, it has a bearing on the case in hand for the reason that initial period of about 28 days delay was suppressed by the appellant while preferring an appeal before the Commissioner (Appeals). The ground stated in the appeal memo that the order was sent to the factory office that was received by the security personnel is not a convincing ground in the sense that such important registered letter cannot be dealt in such casual manner and assigned to the security personnel to handle the same and it appears improbable that such letter would take more than 3 weeks to travel a distance of 20 km to

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M/s. DHANALAKSHMI TIMBERS Versus THE COMMERCIAL TAX OFFICER, PUNALUR, FAST TRACK TEAM, KOLLAM, REPRESENTED BY INSPECTING ASST. COMMISSIONER, KOTTARAKKARA AND KERALA SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM
VAT and Sales Tax
2018 (8) TMI 66 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 26-7-2018
W.A. No.1334 of 2018
CST, VAT & Sales Tax
Mr. K. Vinod Chandran And Mr. Ashok Menon, JJ.
For The Appellant : ADVS.SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON AND  SMT. K. KRISHNA
For The Respondent : SRI. MOHAMMED RAFIQ
JUDGMENT
Vinod Chandran, J:
The appellant, a registered dealer under the Kerala Value Added Tax Act, 1963 [for “KGST Act”], seeks, by the writ petition, the judgment in which is impu

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filed before the Tribunal in the year 2013. The provision under Section 17D required the assessment to be completed by a team of officers, called “Fast Track Team”, and an appeal is provided only to the Tribunal. The appeal also had a pre-condition of deposit of the tax demanded on assessment. These were measures brought out only to specifically see that the assessments under the earlier tax regime is completed in a time bound manner. It is also submitted that the appeal under Section 17D has to be filed within 45 days and there is no provision for condonation of delay. The appeal filed by the appellant was grossly delayed and the pre-condition also was not satisfied. Hence, there is no appeal pending before the Tribunal and it is also subm

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r the sustainability of Exhibit P4 as of now, since the appellant is guilty of laches on account of the long delay. The appellant is said to have filed an appeal itself in the year 2011, belatedly too. The pre-condition of deposit of the tax demanded was also not satisfied. The appellant also did not choose to approach this Court under Article 226 of the Constitution at that point. We also see that Exhibit P4 was issued by the Commercial Tax Officer, Irinjalakuda on 17.12.2013. The writ petition itself is filed in the year 2018. Considering the entire circumstances, we are not inclined to entertain the appeal and we find no infirmity in the judgment of the learned Single Judge.
The Writ Appeal is dismissed, leaving the parties to suffer th

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M/s Smart Value Products & Services Ltd. Versus Commissioner of Central Goods & Service Tax, Noida
Service Tax
2018 (7) TMI 1758 – CESTAT ALLAHABAD – TMI
CESTAT ALLAHABAD – AT
Dated:- 26-7-2018
ST/70817/2018-CU[DB] – FINAL ORDER NO-71643/2018
Service Tax
Mr. Ashok Jindal, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical)
Shri Anurag Mishra & Ms Pragya Pandey, Advocates for Appellant
Shri Rajeev Ranjan, Additional Commissioner (AR), for Respondent
ORDER
Per: Ashok Jindal
The appellant is in appeal against the impugned order wherein service tax has been demanded against them under the category of 'Commercial Training & Coaching Services' for the period 1st April, 2009 to 31st March, 2014 by issuance of show cause notice dated 21st October, 2014 along with interest and various penalties have also been imposed.
2. The facts of the case are that the appellant is a service provider and engaged in the selling of Healthcare, Lifestyle, Homecare, Perso

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xtended period of limitation. The matter was adjudicated. The demand of service tax was confirmed along with interest and penalties were also imposed. Against the said order, the appellant is before us.
3. The learned counsel of the appellant submits that the appellant is selling study materials for the coaching centers which are providing coaching services. The appellant is selling study material independently and have no nexus with the coaching institutes who are separately registered companies with Registrar of Companies, Income Tax Department, Education Department and with all other statutory bodies for providing coaching services the appellant is only selling study material for the students who are enrolled themselves for providing coaching with these coaching institutes namely M/s APLL. The appellant have no nexus with these companies and appellant is selling study material and nor providing any service to the students or to these companies namely M/s APLL. Therefore, service ta

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no service tax is payable, as held by this Tribunal in the case of M/s Chate Coaching Classes Pvt. Ltd. Vs Commissioner of Central Excise, Aurangabad reported at 2013 (29) S.T.R. 138 (Tri.-Mum.).
4. On the other hand learned A.R. reiterated the finding of the impugned order.
5. Heard the parties and considered the submission in details.
6. On perusal of record, we find that facts of the case are not in dispute that the coaching centers are registered coaching center and provide services to their students. The coaching centers are also private limited companies and having separate identity known by the Registrar of Companies. We further take note on the fact that appellant is engaged in only selling of study material to the students of these coaching centers and paying VAT on sale of these study material. Therefore, in the light of decision of this Tribunal in the case of M/s Chate Coaching Classes Pvt. Ltd. (Supra), the amount collected by the appellant by selling of study material

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M/s. CAM WINDOWS Versus THE ASSISTANT STATE TAX OFFICER, ALUVA, THE STATE TAX OFFICER, MATTANCHERRY AND THE COMMISSIOENR OF STATE TAX, THIRUVANANTHAPURAM
GST
2018 (7) TMI 1747 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 26-7-2018
W. P. (C). No. 25086 of 2018
GST
FOR THE PETITIONER : ADVS.SRI.AJI V.DEV, SMT.O.A.NURIYA AND SRI.ALAN PRIYADARSHI DEV
FOR THE RESPONDENT : GOVERNMENT PLEADER DR.THUSHARA
JUDGMENT
The petitioner, a registered dealer under the Centra

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Seeks to exempt IGST calculated on the assessable value over and above the value (Pool in Price) at which Urea is sold by Department of Fertilizers to Fertilizer Marketing Entities on high sea sale basis.
55/2018 Dated:- 26-7-2018 Customs -Tariff
Customs
Miscellaneous Exemption Notifications
Cus
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 55/2018 -Customs
New Delhi, the 26th July, 2018
G.S.R. 705 (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of Customs Tariff Act, 1975, (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby ex

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Seeks to amend Notification No. 1/2017 -Compensation Cess (Rate) dated 28.06.2017 togive effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
2/2018 Dated:- 26-7-2018 Compensation CESS Rate
GST
GST Cess Rate
GST CESS Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 2/2018-Compensation Cess (Rate)
New Delhi, the 26th July, 2018
G.S.R. 704 (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in th

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Seeks to amend Notification 01/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
18/2018 Dated:- 26-7-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 18/2018- Union Territory Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 700 (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710 (E), dated the 28th June, 2017, namely:-

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S. No. 219, for the entry in column (3), the entry “Coir mats, matting, floor covering and handloom durries”, shall be substituted;
(vi) in S. No. 219A, for the entry in column (3), the entry “all goods” shall be substituted;
(vii) in S. No. 222, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
“61 or 6501 or 6505
Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding ₹ 1000 per piece”;
(viii) in S. No. 225, in column (3), for the figure “500” the figure “1000” shall be substituted;
(ix) in S. No. 264, for the entry in column (3), the entry “Biomass briquettes or solid bio fuel pellets”, shall be substituted;
(B) in Schedule II-6%, –
(i) S. No. 57B and the entries relating thereto shall be omitted;
(ii) after S. No. 96 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“96A
4409
Bamboo flooring”;
(iii) in S. No. 146, in t

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and (3), the following entries shall be substituted, namely:-
“9619 00 30, 9619 00 40, or 9619 00 90
All goods”;
(C) in Schedule III – 9%, –
(i) in S. No. 25, in column (3), after the words, “of any strength”, the brackets and words “[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]” shall be inserted;
(ii) after S. No. 52 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“52A
3208
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter
52B
3209
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
52C
3210
Other paints and varnishes (including enamels, lacquers and distempers); prepared water

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refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415″;
(viii) in S. No. 321, for the entry in column (3), the entry “Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]” shall be substituted;
(ix) after S. No. 341 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“341A
8450
Household or laundry-type washing machines, including machines which both wash and dry” ;
(x) after S. No. 376A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“376AA
8507 60 00
Lithium-ion Batteries
376AB
8508
Vacuum cleaners
376AC
8509
Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder]
376AD
8510
Shavers, hair cl

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8705
Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)” ;
(xiv) after S. No. 402 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“402A
8709
Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles” ;
(xv) after S. No. 403 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“403A
8716
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for

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attery” shall be substituted;
(v) S. Nos. 140, 141, 142 and the entries relating thereto, shall be omitted;
(vi) S. No. 146 and the entries relating thereto, shall be omitted;
(vii) in S. No. 154, for the brackets, words and figures “[other than computer monitors not exceeding 20 inches and set top box for television]”, the brackets, words, figures and letters “[other than computer monitors not exceeding 20 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 68 cm]” shall be substituted;
(viii) S. No. 167 and the entries relating thereto, shall be omitted;
(ix) S. No. 171 and the entries relating thereto, shall be omitted;
(x) S. No. 175 and the entries relating thereto, shall be omitted;
(xi) S. No. 224 and the entries relating thereto, shall be omitted.
2. This notification shall come into force on the 27th July, 2018.
[F.No.354/255/2018-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
N

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Seeks to prescribe concessional UTGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
21/2018 Dated:- 26-7-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 21/2018 -Union Territory Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 703 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-state supplies of handicraft goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2), from so much union territory ta

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products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)
2.5 %
4.
4414
Wooden frames for painting, photographs, mirrors, etc.
2.5 %
5.
4420
Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery
box, wood lathe and lacquer work (including lathe and lacquer work, ambadi sisal craft)
2.5 %
6.
4503 90 90
4504 90
Art ware of cork (including articles of sholapith)
2.5 %
7.
4601 and
4602
Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah [including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]
2.5 %
8.
4802
Hand-made paper and paperboard
2.5 %
9.
4823
Articles made of paper mache
2.5%
10.
5607, 5609
Coir articles
2.5%
11.
5609 00 2

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%
24.
7018 90 10
Glass statues [other than those of crystal]
2.5 %
25.
7020 00 90
Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase]
2.5 %
26.
7113 11 10
Silver filigree work
1.5 %
27.
7117
Handmade imitation jewellery (including natural seeds, beads jewellery, cardamom garland)
1.5 %
28.
7326 90 99
Artware of iron
2.5 %
29.
7419 80
Artware of brass, copper/copper alloys, electro plated with nickel/silver
2.5 %
30.
7616 99 90
Aluminium art ware
2.5 %
31.
8306
Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)
2.5 %
32.
9405 10
Handcrafted lamps (including Panchloga lamp)
2.5 %
33.
9401 50,
9403 80
Furniture of bamboo, rattan, and cane
2.5 %
34.
9503
Dolls or other toys made of wood or metal

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before it was read as, “4414 00 00”
2. Substituted vide Notification No. 20/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as, “7419 99”
3. Substituted vide Notification No. 13/2025-Union Territory Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as,
“Table
S.No.
Chapter, Heading, Subheading or Tariff item
Description of Goods
Rate
(1)
(2)
(3)
(4)
1.
3406
Handcrafted candles
6 %
2.
4202 22, 4202 29, 4202 3110, 4202 3190,
4202 32, 4202 39
Handbags including pouches and purses; jewellery box
6 %
3.
4416, 4421 99 90
Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)
6 %
4.
1[4414]
Wooden frames for painting, photographs, mirrors etc
6 %
5.
4420
Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]
6 %
6.
4503

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10
Hand embroidered articles
2.5 %
16.
6117, 6214
Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece
2.5 %
17.
6117, 6214
Handmade/hand embroidered shawls of sale value exceeding Rs. 1000 per piece
6 %
18.
6802
Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand)
6 %
19.
6815 99 90
Stone art ware, stone inlay work
6 %
20.
6912 00 10
6912 00 20
Tableware and kitchenware of clay and terracotta, other clay articles
6%
21.
6913 90 00
Statuettes & other ornamental ceramic articles (incl blue potteries)
6 %
22.
7009 92 00
Ornamental framed mirrors
6 %
23.
7018 10
Bangles, beads and small ware
2.5 %
24.
7018 90 10
Glass statues [other than those of crystal]
6 %
25.
7020 00 90
Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ]
6 %
26.
7113 11 10
Silver filigree work
1.5 %
27.
7117
Handmade imitation jewellery (including natural seed

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Seeks to amend Notification 05/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
20/2018 Dated:- 26-7-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 20/2018-Union Territory Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 702 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) the Central Government, on the recommendations of the

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respect of said goods, the accumulated input tax credit lying unutilised in balance, after payment of tax for and upto the month of July, 2018, on the inward supplies received up to the 31st day of July 2018, shall lapse.”.
[F.No.354/255/2018-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: – The principal notification No.5/2017- Union territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 714(E), dated the 28th June, 2017 and last amended vide notification No. 44/2017- Union territory Tax (Rate) dated 14th November,2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) v

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