Seizure of Goods During Inter-State Transit Potentially Illegal u/s 129(1) of Central GST; No E-Way Bill Required.
Case-Laws
GST
Seizure of goods – inter-state transit of goods – Even if the
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ITC for vehicle hire for pickup drop employee
Query (Issue) Started By: – Harshit Gandhi Dated:- 24-8-2018 Last Reply Date:- 27-8-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Can we get itc on vehicle hire for pickup drop employee
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
If you provide the service of pickup and drop of employees free of cost, then the amount spent by you on provision of sudh service will be added to your cost and it can be said the service is used in the course or furtherance of hi your business and you are eligible to avail ITC of gst paid on such service.
If you collect the cost of such pickup and drop from the employees then it will be treated as for personal use of your employees and in
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COMPLETE ANALYSIS OF INVOICE PROVISION UNDER GST LAW
By: – Sandeep Rawat
Goods and Services Tax – GST
Dated:- 24-8-2018
Generally speaking, an invoice is a commercial instrument issued by a seller to a buyer. It identifies both the trading parties, and lists, describes, and quantifies the items sold, shows the date of shipment and mode of transport, prices and discounts, if any, and the delivery and payment terms.
In certain cases, (especially when it is signed by the seller or seller's agent), an invoice serves as a demand for payment and becomes a document of title when paid in full. Types of invoices include:
Invoice under GST
Under the GST regime, an “invoice” or “tax invoice” means the tax invoice referred to in section 31 of the CGST Act, 2017. This section mandates the issuance of an invoice or a bill of supply for every supply of goods or services.
It is not necessary that only a person supplying goods or services needs to issue an invoice. The GST law ma
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x invoice under GST
Under GST, a tax invoice is an important document. It not only evidences the supply of goods or services, but is also an essential document for the recipient to avail Input Tax Credit (ITC). A registered person cannot avail Input Tax Credit unless he is in possession of a tax invoice or a debit note.
GST is chargeable at the time of supply. Invoice is an important indicator of the time of supply. Broadly speaking, the time of supply of goods or services is the date of issuance of an invoice or receipt of payment, whichever is earlier.
Thus the importance of an invoice under GST cannot be over-emphasised. Suffice it to say, the tax invoice is the primary document evidencing the supply and vital for availing Input Tax Credit.
When should a tax invoice or a bill of supply be issued by a registered person Goods
The time for issuing an invoice would depend on the nature of supply viz. whether it is a supply of goods or services. A registered person supplying tax
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combination there of, unique for a financial year
c. Date of its issue
d. Name, address and GSTIN or UIN, if registered, of the recipient
e. Name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered and where the value of taxable supply is fifty thousand rupees or more
f. HSN code of goods or Accounting Code of Services
g. Description of goods or services
h. Quantity in case of goods and unit or Unique Quantity Code there of
i. Total value of supply of goods or services or both
j. Taxable value of supply of goods or services or both, taking into account the discount or abatement, if any
k. Rate of tax (Central tax, State tax, Integrated tax, union territory tax or cess)
l. Amount of tax charged in respect of taxable goods or services (Central tax, State tax, Integrated tax, union territory tax or cess)
m. Place of supply along with the name of State, in case of a supply in the cours
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esentative
Services
A registered person supplying taxable services shall, before or after the provision of service but within a prescribed period, issue a tax invoice, showing the description, value, tax charged thereon and such other particulars as prescribed in the Invoice Rules.
The Government may, on the recommendations of the Council, by notification and subject to such conditions as may be mentioned therein, specify the categories of services in respect of which:
* Any other document issued in relation to the supply shall be deemed to be a tax invoice; or
Tax invoice may not be issued.
Thus, it can be seen that in case of goods, an invoice has to be issued before or at the time of supply. In case of services, however, an invoice has to be issued before or after the provision of services. If the invoice is issued after the provision of service, it has to be done within the specified period of 30 days from the date of supply of service, as per invoice rules.
Revised Inv
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.
Receipt Voucher/Refund voucher on receipt of advance payment
Whenever a registered person receives an advance payment with respect to any supply of goods or services or both, he has to issue a receipt voucher or any other document, containing such particulars as prescribed in the Invoice Rules, evidencing the receipt of such payment.
Where any such receipt voucher is issued, but subsequently no supply is made and no tax invoice is issued, the registered person who has received the advance payment can issue a refund voucher against such payment.
A receipt voucher needs to contain the following particulars:
* Name, address and GSTIN of the supplier
A consecutive serial number containing alphabets or numerals or special characters like hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year
Date of its issue
Name, address and GSTIN or UIN, if registered, of the recipient
Description of goods or services
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from unregistered persons) has to issue an invoice in respect of goods or service or both received by him. Such a registered person in respect of such supplies also has to issue a payment voucher at the time of making payment to the supplier.
Invoice in case of continuous supply of goods
In case of continuous supply of goods, where successive statements of accounts or successive payments are involved, the invoice shall be issued before or at the time each such statement is issued or, as the case may be, each such payment is received.
Invoice in case of continuous supply of services
In case of continuous supply of services, where:
* The due date of payment is as certainable from the contract, the invoice shall be issued on or before the due date of payment.
The due date of payment is not as certainable from the contract, the invoice shall be issued before or at the time when the supplier of service receives the payment.
The payment is linked to the completion of an event, th
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. A registered person who issues such a credit note has to declare details of such credit note in the return for the month during which such credit note has been issued but not later than September following the end of the financial year in which such supply was made or the date of furnishing of the relevant annual return, whichever is earlier. The tax liability of the registered person will be adjusted in accordance with the credit note issued, however no reduction in output tax liability of the supplier shall be permitted, if the incidence of tax and interest on such supply has been passed on to any other person.
In cases where tax invoice has been issued for a supply and subsequently it is found that the value or tax charged in that invoice is less than what is actually payable/chargeable, the supplier can issue a debit note to the recipient.
Any registered person who issues a debit note in relation to a supply of goods or services or both, shall declare the details of such debi
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and the amount of the tax credited or, as the case may be, debited to the recipient.
Signature or digital signature of the supplier or his authorized representative.
Manner of issuing invoice
The invoice shall be prepared in triplicate, in case of supply of goods, in the following manner:
* The original copy being marked as ORIGINAL FOR RECIPIENT
The duplicate copy being marked as DUPLICATE FOR TRANSPORTER
The triplicate copy being marked as TRIPLICATE FOR SUPPLIER
The invoice shall be prepared in duplicate, in case of supply of services, in the following manner:
* The original copy being marked as ORIGINAL FOR RECIPIENT
The duplicate copy being marked as DUPLICATE FOR SUPPLIER
The serial number of invoices issued during a tax period shall be furnished electronically through the Common Portal in Form GSTR-1.
Tax invoice in Special Cases
An ISD invoice or, as the case may be, an ISD credit note issued by an Input Service Distributor shall contain the following det
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pplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as prescribed under rule 1 of Invoice Rules.
Where the supplier of taxable service is a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, containing the gross weight of the consignment, name of the consignor and the consignee, registration number of goods carriage in which the goods are transported, details of goods transported, details of place of origin and destination, GSTIN of the person liable for paying tax whether as consignor, consignee or goods transport agency, and also containing other information as prescribed under rule 1 of Invoice Rules.
Where the supplier of taxab
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r, if registered
Name, address and GSTIN or UIN of the consignee, if registered
HSN code and description of goods
Quantity (provisional, where the exact quantity being supplied is not known) Taxable value
Tax rate and tax amount – Central tax, State tax, Integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee
Place of supply, in case of inter-State movement
Signature
The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner:
* The original copy being marked as ORIGINAL FOR CONSIGNEE
The duplicate copy being marked as DUPLICATE FOR TRANSPORTER
The triplicate copy being marked as TRIPLICATE FOR CONSIGNER
Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared in FORM [WAYBILL].
Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of good
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IN RE: M/s. DRS MARINE SERVICES PRIVATE LIMITED
GST
2018 (12) TMI 893 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2019 (20) G. S. T. L. 471 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 24-8-2018
GST-ARA-34/2018-19/B-99
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 present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the Act and MGST Act”] by DRS MARINE SERVICES PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following issue.
“Whether GST is applicable on Reimbursement of salary on behalf of foreign entity.”
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for c
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Currency Account by Ship Manning/ Crew Management Agencies. According to the circular the credit to such foreign currency account would be through normal banking channels from the overseas principal and the debits would be towards various local expenses in connection with the management of Ships/Crew in the ordinary course of business. (A copy of the said RBI Circular is attached herewith for ready reference).
In view of the said RBI Circular, our principal has requested us for disbursal of salary to the crew members from our side. For this the principal would be transferring the sum of total salary to us and we will be disbursing the salary to the crew member through banking channels into their respective accounts. For this activity we would be charging/ invoicing service charges to the principal and on the said charges we would be discharging our GST liability.
In view of Rule 33 of the Central Goods and Service Tax Rules, 2017, the expenditure or costs incurred by a supplier as a
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India) Regulations, 2000 notified vide Notfn No. FEMA 10/2000-RB dtd May 3, 2000, as amended from time to time, & A.P. (DIR Series) Circular No. 48 dtd April 30, 2007, in terms of which general permission is available to ship-manning/ crew managing agencies that are rendering services to shipping/ airline companies incorporated outside India, to open, hold and maintain non-interest bearing foreign currency account with an AD Category – I bank in India for meeting the local expenses in India of such shipping or airline company.
2. With a view to ensuring strict compliance, our guidelines on the operations in such foreign currency accounts opened with AD Category-I banks by foreign shipping or airline companies or their agents in India are reproduced below:
a) Credits to such foreign currency accounts would be only by way of freight or passage fare collections in India or in ward remittances through normal banking channels from the overseas principal. Debits will be toward Various loca
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be seen thus-
The taxable person M/S DRS MARINE SERVICES PVT. LTD has approached your good offices for an advance ruling to determine liability to pay tax on a transaction of service. In context of this application it is submitted that-
The applicant DRS MARINE SERVICES PVT. LTD is a company incorporated under the Companies Act, 1956 having its registered office at Mumbai, Maharashtra.
The Applicant's nature of services are Manpower Recruitment Services (HSN Code: 99851).
The applicant was providing services of manpower recruitment to M/S RMS Ltd, Bermuda. The applicant wef 05-07-2018 by way of addendum provides further services.
The additional Services and Fees are being incorporated as an addendum as follows:
2. Fee
2.4 Cost related to Training/ Briefing, Interviews in other Cities etc will be invoiced once approved on actual basis.
2.5 A Fix fees of US S 1250.00 per month will be charged as service charges towards disbursement of salaries.
2.6 GST as applicable.
3. Salary
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urred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely,-
(i) the supplier acts as a pure agent of the recipient of the supply, when he makes the payment to the third party on authorisation by such recipient;
(ii) the payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the pure agent to the recipient of service; and
(iii) the supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account. Explanation.-
For the purposes of this rule, the expression “pure agent” means a person who-
(a) enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both;
(b) neither intends to hold nor holds any title to
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e was taken up for Preliminary hearing on dt. 04.07.2018 when Sh. Mukund Pol, C.A. along with Sh. R. S. Bajwa, Director appeared & requested for admission of application as per contentions in their ARA. They were requested to provide copies of contracts that they were having with RMS in respect of recruitment services and salary transfer services or contract of any other nature as applicable. Jurisdictional Officer, Ms. R. S. lyer, State Tax Officer appeared and stated they have made written submissions.
The application was admitted and called for final hearing on 01.08.2018. Sh. Mukund Pol, C.A. along with Sh. R. S. Bajwa, Director appeared and made oral and written submissions. Jurisdictional Officer, Sh. Avinash Shinde, Dy. Commr of SGST appeared and made written submissions.
05. OBSERVATIONS
We have gone through the facts of the case, documents on record and submissions made by both, the applicant and the department.
The applicant is a Crew Recruitment and Placement Agency, an
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that, the amount so remitted towards disbursal of salary would not be taxable under GST in view of provisions of Rule 33 of the CGST Rules, 2017.
The applicant has submitted that as per Regulation 6 of Foreign Exchange Management (Foreign Currency Accounts by a person resident in India) Regulations, 2000 notified vide Notification No. FEMA 10/2000-RB dated May 3, 2000, as amended from time to time, and A.P. (DIR Series) Circular No. 48 dated April 30, 2007, general permission is available to ship- manning/crew managing agencies that are rendering services to shipping/ airline companies incorporated outside India, to open, hold and maintain non-interest bearing foreign currency account with an AD Category – I bank in India for meeting the local expenses in India of such shipping or airline company.
The question raised by the applicant is connected with their agreement that they have entered into with M/s. Reefership Marine Services Limited (RMS), situated in Bermuda, i.e. outside Indi
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At point 2.5 of the said addendum it is mentioned that “a fix fees of LIS$ 1250.00 per month will be charged as service charges towards disbursement of salaries inclusive of GST applicable”
From a reading of points 2.5 and 3 of the Addendum #5 submitted by the applicant it is clear that the Salary of Crews of RMS will be deposited in the account of the applicant in one go and the same will be transferred from the applicant's account directly to the bank accounts of the Crews, by the bank, on the directions of the applicant. Here we find that the entire amount received by the applicant from RMS towards salary of crews is disbursed as such. Hence with respect to this transaction it is crystal clear that the applicant is acting as a pure agent of RMS.
Here is to reiterate that the amounts that are to be transferred to this account have to be genuinely in respect of salary of crew as discussed and no other amounts which are not authorized and due as salary can be handled through this ac
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ses of this rule, the expression “pure agent” means a person who-
(a) enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both;
(b) neither intends to hold nor holds any title to the goods or services or both so procured or supplied as pure agent of the recipient of supply;
(c) does not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account.
From the above provisions of Rule 33 and the facts of the proposed transaction explained by the applicant, we find that the applicant will be acting as a pure agent of RMS in as much as the entire amount received by them as Crews' Salary will be disbursed to the Crew and no amounts from the said receipt will be used by the applicant for his own interest. In f
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M/s Visa Resources India Limited Versus Commissioner of CGST & C. Ex., Kolkata North
Service Tax
2018 (12) TMI 862 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 24-8-2018
Appeal No. ST/75425/2018 – FO/76539/2018
Service Tax
Shri P.K. Choudhary, Member (Judicial)
Shri Nand Kishore Kothari, CA for the Appellant (s)
Shri H.S. Abedin, AC(AR) for the Respondent (s)
ORDER
Per Shri P.K. Choudhary
The facts of the case in brief are that the appellant assessee is engaged in the business of trading of minerals, metals and energy products in India as well as export of such goods. For the purpose of export of goods, the appellant has availed various taxable services on payment of Service Tax. Claim for rebate of service tax amounting to Rs. 2,83,731/- paid on the specified taxable services used for export of goods, during the period from 03.05.2014 to 12.07.2014, was submitted on 27.04.2015 under Notification No.41/2012-ST dated 29.06.2012. Show Cause Notice date
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der, if it remains not paid by the party”
The assessee is in appeal before the Tribunal against the impugned order.
2. Ld. Consultant appearing on behalf of the appellant company submits that since the Notification No. 41/2012-ST dated 29.06.2012 is a beneficial legislation, the intent to promote exports by granting exemption of the service tax paid on various services utilized by the exporter during the course of exports of the goods has to be construed liberally.
3. Ld. D.R. reiterates the orders of the lower appellate authority.
4. I find that the issue is no more resintegra in view of the various decisions of the Tribunal holding a consistent view. I also find that this Bench in the case of Commissioner of Service Tax-II, Kolkata vs. SSK Exports Ltd. & others in Final Order No.FO/77622-77631/2017 in Appeal Nos. ST/76918, 76926, 76925, 76927, 76922, 76921/16, 76961, 76924, 76919 & 76923/16, wherein under similar circumstances, Revenue has contended that the refund claim for eac
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under:
“6. The Department also observes that claim cannot be filed under Para 3 in the difference between the amount of rebate under the procedure specified in paragraph 2 and paragraph 3 is less than twenty per cent of the rebate available under the procedure specified in paragraph 2 in terms of Para 1 (c) of the Notification and accordingly. Accordingly, the refund of service tax of Rs. 1,64,163/- in respect of a few shipping bills under Para 3 is erroneous for the reason indicated above and the same needs to be recovered with interest.
7. The other grounds taken in the appeal are that rebate claim in respect of each shipping bill in an application is a separate claim and the requirement of certificate on the documents enclosed with Form A-1 in terms of clause (h) and clause (i) of Paragraph 3 of the Notification is required to be fulfilled with reference to each shipping bill. It is also contended that in respect of two shipping bills appearing in serial numbers 1 and 2, the re
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turer-exporter, who is registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, shall file a claim for rebate of service tax paid on the taxable service used for export of goods to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of manufacture in Form A-1;
(d) the exporter who is not so registered under the provisions referred to in clause (c), shall before filing a claim for rebate of service tax, file a declaration in Form A-2, seeking allotment of service tax code, to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the registered office or the head office, as the case may be, of such exporter;
(e) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after due verification, allot a serv
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export goods and the exporter is registered with the Export Promotion Council sponsored by Ministry of Commerce or Ministry of Textiles, Form A-1 shall be submitted along with relevant invoice, bill or challan, or any other document for each specified service, in original, issued in the name of the exporter, evidencing payment for the specified service used for export of the said goods and the service tax paid thereon, certified in the manner specified in sub-clauses (A) and (B) :
(A) if the exporter is a proprietorship concern or partnership firm, the documents enclosed with the claim shall be self-certified by the exporter and if the exporter is a limited company, the documents enclosed with the claim shall be certified by the person authorised by the Board of Directors;
(B) the documents enclosed with the claim shall also contain a certificate from the exporter or the person authorised by the Board of Directors, to the effect that specified service to which the document pertain
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) that duly certified documents have been submitted evidencing the payment of service tax on the specified services ;
(iii) that rebate has not been already received on the shipping bills or bills of export on the basis of procedure prescribed in paragraph 2; and
(iv) that the rebate claimed is arithmetically accurate,
refund the service tax paid on the specified service within a period of one month from the receipt of said claim :
Provided that where the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, has reason to believe that the claim, or the enclosed documents are not in order or that there is a reason to deny such rebate, he may, after recording the reasons in writing, take action, in accordance with the provisions of the said Act and the rules made thereunder”.
8.1 From the bare reading of the Notification, it is clear that rebate may be claimed on the service tax actually paid on any specified service used for e
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nd that in the Form A-1, details of shipping bill/bill of export, details of goods exported, details of specified services used for export of goods, documents evidencing payment of service tax and total amount of service tax paid and claimed as rebate have to be furnished. Again, under column “total amount of service tax paid and claimed as rebate” as a percentage of FOB value in shipping bill has to be shown. Therefore, from the Form A-1 and its table it is clear that claim is not shipping bill wise but only details have to be furnished separately for each shipping bill. Nowhere in the Paragraph 3 of the Notification, it is stated that rebate claim has to be filed shipping bill wise. Further, the total amount of service tax paid which is claimed as rebate has to be shown in figure and as a percentage of total FOB value in shipping bill. This also shows that it is not shipping bill specific when more than one shipping bills are involved in a claim. Therefore, there is no requirement to
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Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018.
F.No. 3240/CTD/GST/2018/08 Dated:- 24-8-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F.No. 3240/CTD/GST/2018/8.
Puducherry, the 24th August 2018.
NOTIFICATION
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), read with section 168 of the Puducherry Goods and Services Act, 2017 (Act No. 6 of 2017) [hereafter in this notification referred to as the said Act], the Commissioner of State Tax, Puducherry, on the recommendations
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Commissioner of CGST, ST And Central Excise Versus Cea Raj Constructions
Central Excise
2018 (10) TMI 1370 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 24-8-2018
Notice of Motion No. 165 of 2018 And Central Excise Appeal (L) NO. 15 of 2018
Central Excise
MR M. S. SANKLECHA AND MR RIYAZ I. CHAGLA, JJ.
For The Applicant : Ms. Neha Mehta and Nikhil Wadikar
ORDER
This Motion has been taken out for condonation of delay in filing the Appeal under Section 35G of Cen
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In Re : Tata Projects Limited
GST
2018 (10) TMI 1245 – AUTHORITY FOR ADVANCE RULING – BIHAR – 2018 (17) G.S.T.L. 480 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – BIHAR – AAR
Dated:- 24-8-2018
AR(B)-01/2018-19
GST
Shri Sanjay Kumar Mawandia, Member (State Tax) and T.G.Rathode, Member (Central Tax)
Represented By : Shri Shantanu Chakravarthy, Assistant Vice President, Finance & Accounts, for the Assessee.
ORDER
'Railway' means a railway, or any portion of a railway, for the public carriage of passengers or goods, and includes –
(a) All lands within the fences or their boundary marks indicating the limits of the land appurtenant to a railway;
(b) All lines of rails, sidings, or yards, or branches used for the purposes of, or in connection with, a railway;
(c) All electric traction equipment, power supply and distribution installations used for the purposes of, or in connection with, a railway;
(d) All rolling stock, stations, offices,
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“A track made of steel rails along which trains run.”
North American term 'railroad”
1. Civil Appeal No. 1722/1969 P.C. Cheriyan v. Barfi Devi on 16 October, 1979 [1979 (4) E.L.T. (J 593) (S.C.)].
2. M/s. Msco. Pvt. Ltd. v. Union of India & Other on 31 October, 1984 [1985 (19) E.L.T. 15 (S.C.)].
3. State of Madhya Pradesh v. Merico Industries Ltd., Civil Appeal No. 8656/2015 @ SLP(C) No. 21106 of 2014 [2016 (338) E.L.T. 335 (S.C.)]
4. Civil Appeal No. 3467/2007 Trutuf Safety Glass Industries v. Commissioner of sales Tax, UP [2007 (215) E.L.T. 14 (S.C.)]
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97 à ¤â⬢à ¥â⬡ à ¤â⬦à ¤¨à ¥Âà ¤¤à ¤°à ¥Âà ¤ââ¬âà ¤¤ à ¤â⬦à ¤ââ¬âà ¥Âà ¤°à ¤¿à ¤® à ¤µà ¤¿à ¤¨à ¤¿à ¤°à ¥Âà ¤£à ¤¯ à ¤¹à ¥â⬡à ¤¤à ¥ à ¤ªà ¥Âà ¤°à ¤ªà ¤¤à ¥Âà ¤° AR-01 à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤â⬠à ¤µà ¥â⬡à ¤¦à ¤¨ à ¤¦à ¤¾à ¤ââ¬âà ¤¿à ¤² à ¤â⬢à ¤¿à ¤¯à ¤¾
à ¤ââ¬âà ¤¯à ¤¾ à ¤¹à ¥Ëâ à ¥¤ à ¤â⬰à ¤â⬢à ¥Âà ¤¤ à ¤â⬢à ¤¾à ¤°à ¥Âà ¤¯à ¤¾à ¤°à ¥Âà ¤¥ à ¤â⬡à ¤¨à ¤â⬢à ¥â⬡ à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ CGST à ¤®à ¤¦ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤°à ¥Â0 5000 à ¤Âà ¤µà ¤ââ¬Å¡ SGST à ¤®à ¤¦ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤°à ¥Â0 5000 à ¤â⬢à ¥Âà ¤²
à ¤°à ¥Âà ¤ªà ¤¯à ¥â⬡ 10,000 à ¤â⬢à ¤¾ à ¤šà ¤¾à ¤²à ¤¾à ¤¨ à ¤¸à ¤ââ¬Å¡Ã ¤ââ¬âà ¥Âà ¤¯à ¤¾ CIN : CORP18021000074348 à ¤¦à ¤¾à ¤ââ¬âà ¤¿à ¤² à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤ââ¬âà ¤¯à ¤¾ à ¤¹à ¥Ëâ à ¥¤
2. à ¤â⬠à ¤µà ¥â⬡à ¤¦à ¤â⬢ à ¤Âà ¤â⬢ à ¤â⬢Ã
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¾ à ¤â⬢à ¤°
à ¤ªà ¥Âà ¤°à ¤£à ¤¾à ¤²à ¥â⬠à ¤â⬢à ¥â⬡ à ¤â⬦à ¤§à ¥ââ¬Ã ¤¨ à ¤¨à ¤¿à ¤¬à ¤ââ¬Å¡Ã ¤§à ¤¿à ¤¤ à ¤¹à ¥Ëâ à ¥¤ à ¤â⬡à ¤¨à ¤â⬢à ¥â⬡ à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤â⬦à ¤ââ¬âà ¥Âà ¤°à ¤¿à ¤® à ¤µà ¤¿à ¤¨à ¤¿à ¤°à ¥Âà ¤£à ¤¯ à ¤â⬢à ¥â⬡ à ¤Âà ¤¿à ¤² à ¤¦à ¤¿à ¤ à ¤ââ¬âà ¤ à ¤â⬠à ¤µà ¥â⬡à ¤¦à ¤¨ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤¯à ¤¹
à ¤ªà ¥Âà ¤°à ¤¶à ¥Âà ¤¨ à ¤â⬰à ¤ à ¤¾à ¤¯à ¤¾ à ¤ââ¬âà ¤¯à ¤¾ à ¤¹à ¥Ëâ à ¤â⬢à ¤¿ à ¤¸à ¤°à ¥Âà ¤µà ¤¶à ¥Âà ¤°à ¥â⬠à ¤®à ¤§à ¥â⬡à ¤ªà ¥Âà ¤°à ¤¾ à ¤â⬡à ¤²à ¥â⬡à ¤â⬢à ¥Âà ¤Ÿà ¥Âà ¤°à ¥ââ¬Ã ¤â⬢ à ¤²à ¥â⬹à ¤â⬢à ¥â⬹à ¤®à ¥â⬡à ¤Ÿà ¤¿à ¤µ à ¤ªà ¥Âà ¤°à ¤¾à ¥¦ à ¤²à ¤¿à ¥¦, à ¤®à ¤§à ¥â⬡à ¤ªà ¥Âà ¤°à ¤¾ à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾
à ¤â⬠à ¤µà ¥â⬡à ¤¦à ¤â⬢ à ¤â⬢à ¤ââ¬Å¡Ã ¤ªà ¤¨à ¥â⬠à Â
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¤â⬢à ¥â⬡ à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤â⬠à ¤ªà ¥ââ¬Å¡Ã ¤°à ¥Âà ¤¤à ¤¿ à ¤â⬢à ¥â⬠à ¤Åâà ¤¾à ¤¨à ¥â⬡à ¤µà ¤¾à ¤²à ¥â⬠à ¤¸à ¥â⬡à ¤µà ¤¾ à ¤â⬦à ¤§à ¤¿à ¤¸à ¥ââ¬Å¡Ã ¤šà ¤¨à ¤¾ à ¤¸à ¤ââ¬Å¡Ã ¤ââ¬âà ¥Âà ¤¯à ¤¾
11/2017 à ¤â⬢à ¤° (à ¤¦à ¤°) à ¤¯à ¤¥à ¤¾: à ¤¸à ¤ââ¬Å¡Ã ¤¶à ¥â⬹à ¤§à ¤¿à ¤¤ à ¤â⬦à ¤§à ¤¿à ¤¸à ¥ââ¬Å¡Ã ¤šà ¤¨à ¤¾ à ¤¸à ¤ââ¬Å¡Ã ¤ââ¬âà ¥Âà ¤¯à ¤¾ 20/2017 à ¤â⬢à ¤° (à ¤¦à ¤°) à ¤Âà ¤µà ¤ââ¬Å¡ à ¤â⬦à ¤§à ¤¿à ¤¸à ¥ââ¬Å¡Ã ¤šà ¤¨à ¤¾
à ¤¸à ¤ââ¬Å¡Ã ¤ââ¬âà ¥Âà ¤¯à ¤¾ 1/2018 à ¤â⬢à ¤° (à ¤¦à ¤°) à ¤â⬢à ¥â⬡ à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤â⬦à ¤šà ¥Âà ¤â⬺à ¤¾à ¤¦à ¤¿à ¤¤ à ¤¹à ¥Ëâ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡ à ¤Âà ¤µà ¤ââ¬Å¡ à ¤â⬠à ¤µà ¥â⬡à ¤¦à ¤â⬢ à ¤â⬢à ¤ââ¬Å¡Ã ¤ªà ¤¨à ¥â⬠à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾
à ¤¸à ¤®à ¥Âà ¤ªà ¤¾à ¤¦à ¤¿à Â
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¤¿ à ¤¸à ¤°à ¥Âà ¤µà ¤¶à ¥Âà ¤°à ¥â⬠à ¤®à ¤§à ¥â⬡à ¤ªà ¥Âà ¤°à ¤¾ à ¤â⬡à ¤²à ¥â⬡à ¤â⬢à ¥Âà ¤Ÿà ¥Âà ¤°à ¥ââ¬Ã ¤â⬢
à ¤²à ¥â⬹à ¤â⬢à ¥â⬹à ¤®à ¥â⬡à ¤Ÿà ¤¿à ¤µ à ¤ªà ¥Âà ¤°à ¤¾à ¥¦ à ¤²à ¤¿à ¥¦ à ¤â⬢à ¥â⬹ à ¤â⬦à ¤ªà ¤¨à ¤¾ à ¤µà ¤¿à ¤¨à ¤¿à ¤°à ¥Âà ¤®à ¤¾à ¤£ à ¤â⬢à ¤¾à ¤°à ¥Âà ¤¯ à ¤¶à ¥Âà ¤°à ¥ââ¬Å¡ à ¤â⬢à ¤°à ¤¨à ¥â⬡ à ¤¸à ¥â⬡ à ¤ªà ¤¹à ¤²à ¥â⬡ à ¤®à ¤§à ¥â⬡à ¤ªà ¥Âà ¤°à ¤¾ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤«à ¥Ëâ à ¤â⬢à ¥Âà ¤Ÿà ¥Âà ¤°à ¥â⬠à ¤ªà ¤°à ¤¿à ¤¸à ¤°
à ¤â⬢à ¤¾ à ¤¨à ¤¿à ¤°à ¥Âà ¤®à ¤¾à ¤£ à ¤â⬢à ¤°à ¤¾à ¤¨à ¤¾ à ¤Åâà ¤°à ¥ââ¬Å¡Ã ¤°à ¥â⬠à ¤¥à ¤¾à ¥¤ à ¤â⬡à ¤¸à ¤²à ¤¿à ¤ à ¤â⬰à ¤â⬢à ¥Âà ¤¤ à ¤¨à ¤¿à ¤°à ¥Âà ¤®à ¤¾à ¤£ à ¤â⬢à ¤¾à ¤°à ¥Âà ¤¯ à ¤â⬢à ¥â⬹ à ¤â⬢à ¤¾à ¤°à ¥Âà ¤¯-à ¤¸à ¤ââ¬Å¡Ã ¤µà ¤¿à ¤
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¤¾à ¤°à ¤¾ 2 à ¤â⬢à ¥â⬠à ¤â⬰à ¤ªà ¤§à ¤¾à ¤°à ¤¾ (119) à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤ªà ¤°à ¤¿à ¤Âà ¤¾à ¤·à ¤¿à ¤¤ à ¤â⬢à ¤¾à ¤°à ¥Âà ¤¯ à ¤¸à ¤ââ¬Å¡Ã ¤µà ¤¿à ¤¦à ¤¾, à ¤¯à ¤¦à ¤¿ à ¤°à ¥â⬡à ¤²à ¤µà ¥â⬡ à ¤¸à ¥â⬡
à ¤¸à ¤ââ¬Å¡Ã ¤¬à ¤ââ¬Å¡Ã ¤§à ¤¿à ¤¤ à ¤¹à ¥Ëâ , à ¤¤à ¥â⬹ à ¤Åâà ¥ââ¬Ã ¤Âà ¤¸à ¤Ÿà ¥â⬠à ¤â⬢à ¥â⬠à ¤¦à ¥â⬡à ¤¯à ¤¤à ¤¾ 6% à ¤â⬢à ¥â⬠à ¤¦à ¤° à ¤¸à ¥â⬡ à ¤¹à ¥Ëâ à ¥¤ à ¤â⬠à ¤µà ¥â⬡à ¤¦à ¤â⬢ à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤â⬡à ¤¸ à ¤â⬦à ¤§à ¤¿à ¤¸à ¥ââ¬Å¡Ã ¤šà ¤¨à ¤¾ à ¤â⬢à ¥â⬡
à ¤â⬰à ¤â⬢à ¥Âà ¤¤ à ¤ªà ¥Âà ¤°à ¤¾à ¤µà ¤§à ¤¾à ¤¨ à ¤â⬢à ¥â⬹ à ¤â⬦à ¤ªà ¤¨à ¥â⬡ à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤¸à ¤®à ¥Âà ¤ªà ¤¨à ¥Âà ¤¨ à ¤¸à ¥â⬡à ¤µà ¤¾ à ¤¸à ¤ââ¬Å¡Ã ¤µà ¥Âà ¤¯à ¤µà ¤¹à ¤¾à ¤° à ¤ªà ¤° à ¤²à ¤¾à ¤ââ¬âà ¥ââ¬Å¡ à ¤¬à ¤¤Ã
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Å¡ à ¤¦à ¥â⬠à ¤ââ¬âà ¤¯à ¥â⬠à ¤°à ¥â⬡à ¤²à ¤µà ¥â⬡ à ¤â⬢à ¥â⬠à ¤ªà ¤°à ¤¿à ¤Âà ¤¾à ¤·à ¤¾ à ¤â⬢à ¥â⬹ à ¤¯à ¤¹à ¤¾à ¤ à ¤²à ¤¾à ¤ââ¬âà ¥ââ¬Å¡ à ¤¬à ¤¤à ¤¾à ¤¯à ¤¾ à ¤ââ¬âà ¤¯à ¤¾, à ¤Åâà ¥â⬹ à ¤¨à ¤¿à ¤®à ¥Âà ¤¨
à ¤ªà ¥Âà ¤°à ¤â⬢à ¤¾à ¤° à ¤¹à ¥Ëâ
Document 4
7. à ¤â⬰à ¤ªà ¤¸à ¥Âà ¤¥à ¤¿à ¤¤ à ¤ªà ¥Âà ¤°à ¤¤à ¤¿à ¤¨à ¤¿à ¤§à ¤¿ à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤¬à ¤¤à ¤¾à ¤¯à ¤¾ à ¤ââ¬âà ¤¯à ¤¾ à ¤â⬢à ¤¿ à ¤¸à ¤°à ¥Âà ¤µà ¤¶à ¥Âà ¤°à ¥â⬠à ¤®à ¤§à ¥â⬡à ¤ªà ¥Âà ¤°à ¤¾ à ¤â⬡à ¤²à ¥â⬡à ¤â⬢à ¥Âà ¤Ÿà ¥Âà ¤°à ¥ââ¬Ã ¤â⬢ à ¤²à ¥â⬹à ¤â⬢à ¥â⬹à ¤®à ¥â⬡à ¤Ÿà ¤¿à ¤µ
à ¤ªà ¥Âà ¤°à ¤¾à ¥¦ à ¤²à ¤¿à ¥¦ à ¤â⬢à ¥â⬠à ¤Åâà ¤®à ¥ââ¬Ã ¤¨ à ¤Âà ¤¾à ¤°à ¤¤à ¥ââ¬Ã ¤¯ à ¤°à ¥â⬡à ¤²à ¤µà ¥â⬡ à ¤â⬢à ¥â⬠à ¤¹à ¥Ëâ à ¤Âà ¤µà ¤ââ¬Å¡ à ¤Â
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à ¤Âà ¤¾à ¤°à ¤¤à ¥ââ¬Ã ¤¯
à ¤°à ¥â⬡à ¤²à ¤µà ¥â⬡ à ¤â⬢à ¥â⬡ à ¤²à ¤¿à ¤ à ¤®à ¤¾à ¤¨à ¥â⬡ à ¤Åâà ¤¾à ¤Âà ¤ââ¬Å¡Ã ¤ââ¬âà ¥â⬡à ¥¤ à ¤â⬠à ¤µà ¥â⬡à ¤¦à ¤â⬢ à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤¯à ¤¹ à ¤Âà ¥â⬠à ¤¸à ¥Âà ¤ªà ¤·à ¥Âà ¤Ÿ à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤ââ¬âà ¤¯à ¤¾ à ¤â⬢à ¤¿ à ¤â⬢à ¥â⬹à ¤Ëâ à ¤Âà ¥â⬠à ¤µà ¥Ëâ à ¤¸à ¤¾ à ¤¸à ¤¿à ¤µà ¤¿à ¤²
à ¤¨à ¤¿à ¤°à ¥Âà ¤®à ¤¾à ¤£ à ¤Åâà ¥â⬹ à ¤°à ¥â⬡à ¤²à ¤µà ¥â⬡ à ¤â⬢à ¥â⬡ à ¤²à ¤¿à ¤ à ¤¯à ¤¾ à ¤°à ¥â⬡à ¤²à ¤µà ¥â⬡ à ¤¸à ¥â⬡ à ¤¸à ¤ââ¬Å¡Ã ¤¬à ¤ââ¬Å¡Ã ¤¦à ¥Âà ¤§ à ¤¹à ¥â⬹, à ¤µà ¤¹ à ¤°à ¥â⬡à ¤²à ¤µà ¥â⬡ à ¤â⬢à ¥â⬠à ¤ªà ¤°à ¤¿à ¤Âà ¤¾à ¤·à ¤¾ à ¤â⬢à ¥â⬠à ¤ªà ¤°à ¤¿à ¤§à ¤¿ à ¤â⬢à ¥â⬡
à ¤â⬦à ¤¨à ¥Âà ¤¤à ¤°à ¥Âà ¤ââ¬âà ¤¤ à ¤â⬠à ¤Âà ¤ââ¬âà ¤¾à ¥¤ à ¤â⬰à ¤ªà ¤¸à ¥Âà ¤¥à ¤
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µÃ ¤ââ¬Å¡ 6% à ¤â⬢à ¥â⬠à ¤¦à ¤° à ¤¸à ¥â⬡ à ¤¸à ¥ââ¬Ã ¤Åâà ¥ââ¬Ã ¤Âà ¤¸à ¤Ÿà ¥ââ¬
à ¤Âà ¥Âà ¤ââ¬âà ¤¤à ¥â⬡à ¤¯ à ¤¹à ¥â⬹à ¤¨à ¤¾ à ¤šà ¤¾à ¤¹à ¤¿à ¤Âà ¥¤ à ¤â⬡à ¤¸ à ¤â⬠à ¤§à ¤¾à ¤° à ¤ªà ¤° à ¤â⬰à ¤¨à ¥Âà ¤¹à ¥â⬹à ¤ââ¬Å¡Ã ¤¨à ¥â⬡ à ¤â⬠à ¤µà ¥â⬡à ¤¦à ¤â⬢ à ¤â⬢à ¤ââ¬Å¡Ã ¤ªà ¤¨à ¥â⬠à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤¸à ¤®à ¥Âà ¤ªà ¤¨à ¥Âà ¤¨ à ¤â⬢à ¤¿à ¤¯à ¥â⬡ à ¤Åâà ¤¾ à ¤°à ¤¹à ¥â⬡ à ¤¸à ¥â⬡à ¤µà ¤¾
à ¤¸à ¤ââ¬Å¡Ã ¤µà ¥Âà ¤¯à ¤µà ¤¹à ¤¾à ¤° à ¤ªà ¤° à ¤®à ¤¾à ¤² à ¤Âà ¤µà ¤ââ¬Å¡ à ¤¸à ¥â⬡à ¤µà ¤¾ à ¤â⬢à ¤° à ¤ªà ¥Âà ¤°à ¤£à ¤¾à ¤²à ¥â⬠à ¤â⬢à ¥â⬡ à ¤â⬦à ¤¨à ¥Âà ¤¤à ¤°à ¥Âà ¤ââ¬âà ¤¤ à ¤¦à ¥â⬡à ¤¯ à ¤â⬢à ¤° à ¤¦à ¤° à ¤â⬢à ¥â⬡ à ¤¸à ¤ââ¬Å¡Ã ¤¬à ¤ââ¬Å¡Ã ¤§ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤â⬦à ¤ââ¬âà ¥Âà ¤°à ¤¿à ¤®
à ¤µà ¤¿à ¤¨à ¤¿à ¤°
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¤Å¡Ã ¤¨à ¤¾ à ¤¸à ¤ââ¬Å¡Ã ¤ââ¬âà ¥Âà ¤¯à ¤¾ 20/2017-à ¤â⬢à ¤° (à ¤¦à ¤°) à ¤Åâà ¤¿à ¤¸à ¤â⬢à ¥â⬡ à ¤â⬠à ¤§à ¤¾à ¤° à ¤ªà ¤° Lower Rate à ¤â⬢à ¥â⬡ à ¤²à ¤¾à ¤ââ¬âà ¥ââ¬Å¡ à ¤¹à ¥â⬹à ¤¨à ¥â⬡
à ¤â⬢à ¤¾ à ¤¦à ¤¾à ¤µà ¤¾ à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤ââ¬âà ¤¯à ¤¾ à ¤¹à ¥Ëâ , à ¤â⬢à ¥â⬡ à ¤â⬢à ¥Âà ¤°à ¤®à ¤¾à ¤ââ¬Å¡Ã ¤â⬢ (V) à ¤â⬢à ¤¾ à ¤â⬦à ¤µà ¤²à ¥â⬹à ¤â⬢à ¤¨ à ¤¸à ¤®à ¥ââ¬Ã ¤šà ¥ââ¬Ã ¤¨ à ¤¹à ¥Ëâ , à ¤Åâà ¤¿à ¤¸à ¤â⬢à ¤¾ à ¤ªà ¥Âà ¤°à ¤¾à ¤¸à ¤ââ¬Å¡Ã ¤ââ¬âà ¤¿à ¤â⬢ à ¤ªà ¥Âà ¤°à ¤¾à ¤µà ¤§à ¤¾à ¤¨
à ¤¨à ¤¿à ¤®à ¥Âà ¤¨ à ¤ªà ¥Âà ¤°à ¤â⬢à ¤¾à ¤° à ¤¹à ¥Ëâ à ¥¤
Document 5
9. à ¤â⬰à ¤ªà ¤°à ¥Âà ¤¯à ¥Âà ¤â⬢à ¥Âà ¤¤ à ¤â⬦à ¤§à ¤¿à ¤¸à ¥Âà ¤šà ¤¨à ¤¾ à ¤â⬢à ¥â⬡ à ¤ââ¬âà ¤ââ¬Å¡Ã ¤¡ (à ¤â⬢) à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤µà ¤°à ¥Âà ¤£à ¤¿à ¤¤ à ¤ªà ¥Âà ¤°à ¤¾Ã
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â¬Å¡Ã ¤§à ¤¿à ¤¤ à ¤¹à ¥â⬹, à ¤ªà ¤°
à ¤Âà ¤¸à ¤Åâà ¥ââ¬Ã ¤Âà ¤¸à ¤Ÿà ¥â⬠à ¤â⬢à ¥â⬠à ¤¦à ¥â⬡à ¤¯à ¤¤à ¤¾ 6 à ¤ªà ¥Âà ¤°à ¤¤à ¤¿à ¤¶à ¤¤ à ¤â⬢à ¥â⬠à ¤¦à ¤° à ¤¸à ¥â⬡ à ¤¹à ¥Ëâ à ¥¤
à ¤¯à ¤¹à ¤¾à ¤ à ¤¯à ¤¹ à ¤â⬰à ¤²à ¥Âà ¤²à ¥â⬡à ¤ââ¬âà ¤¨à ¥ââ¬Ã ¤¯ à ¤¹à ¥Ëâ à ¤â⬢à ¤¿ à ¤â⬰à ¤ªà ¤°à ¥Âà ¤¯à ¥Âà ¤â⬢à ¥Âà ¤¤ à ¤â⬦à ¤§à ¤¿à ¤¸à ¥ââ¬Å¡Ã ¤šà ¤¨à ¤¾ à ¤®à ¥â⬡à ¤ââ¬Å¡ Indian Railways à ¤¶à ¤¬à ¥Âà ¤¦ à ¤â⬦à ¤ââ¬Å¡Ã ¤â⬢à ¤¿à ¤¤
à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡ à ¤¹à ¥Ëâ , à ¤¬à ¤²à ¥Âà ¤â⬢à ¤¿ à ¤®à ¤¾à ¤¤à ¥Âà ¤° 'railways' à ¤¶à ¤¬à ¥Âà ¤¦ à ¤â⬦à ¤ââ¬Å¡Ã ¤â⬢à ¤¿à ¤¤ à ¤¹à ¥Ëâ à ¥¤ à ¤«à ¤²à ¤¤à ¤Æâ à ¤¯à ¤¹à ¤¾à ¤ 'railway' à ¤¶à ¤¬à ¥Âà ¤¦ à ¤â⬢à ¤¾ à ¤â⬦à ¤°à ¥Âà ¤¥ à ¤µà ¤¹à ¥ââ¬Ã ¤ââ¬Å¡
à ¤²à ¤¿à ¤¯à ¤¾ à ¤Åâà ¤¾à ¤¨à ¤¾ à ¤šà ¤¾
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à ¤¯à ¤â⬢à ¥Âà ¤·à ¥â⬡à ¤¤à ¥Âà ¤°, à ¤µà ¤¿à ¤¸à ¥Âà ¤¤à ¤¾à ¤°, à ¤ªà ¥Âà ¤°à ¤¯à ¥â⬹à ¤ââ¬âà ¤â⬢à ¤°à ¥Âà ¤¤à ¥Âà ¤¤à ¤¾ (User)
à ¤ââ¬Ã ¤° à ¤â⬰à ¤¸à ¤â⬢à ¥â⬠à ¤ªà ¤°à ¤¿à ¤¸à ¥ââ¬Ã ¤®à ¤¾à ¤ââ¬Åà ¤ââ¬Å¡ à ¤â⬢à ¥â⬡ à ¤¸à ¤ââ¬Å¡Ã ¤¦à ¤°à ¥Âà ¤ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤ââ¬âà ¤ à ¤¿à ¤¤ à ¤â⬢à ¥â⬠à ¤Åâà ¤¾à ¤¤à ¥â⬠à ¤¹à ¥Ëâ à ¥¤ à ¤®à ¤¾à ¤¨à ¤¨à ¥ââ¬Ã ¤¯ à ¤¸à ¤°à ¥Âà ¤µà ¥â⬹à ¤šà ¥Âà ¤š à ¤¨à ¥Âà ¤¯à ¤¾à ¤¯à ¤¾à ¤²à ¤¯ à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤Âà ¥ââ¬
à ¤â⬦à ¤¨à ¥â⬡à ¤â⬢ à ¤®à ¤¾à ¤®à ¤²à ¥â⬹à ¤ââ¬Å¡ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤¯à ¤¹ à ¤µà ¥Âà ¤¯à ¤µà ¤¸à ¥Âà ¤¥à ¤¾ à ¤¦à ¥â⬠à ¤ââ¬âà ¤¯à ¥â⬠à ¤¹à ¥Ëâ à ¤â⬢à ¤¿ à ¤â⬢à ¤°à ¤¾à ¤§à ¤¾à ¤¨ à ¤µà ¤¿à ¤§à ¤¿ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤¶à ¤¬à ¥Âà ¤¦ à ¤â⬢à ¤¾
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¡Ã ¤¸ à ¤¸à ¤ââ¬Å¡Ã ¤¦à ¤°à ¥Âà ¤ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤â⬢à ¥Âà ¤â⬺ à ¤ªà ¥Âà ¤°à ¤®à ¥Âà ¤ââ¬â à ¤¨à ¥Âà ¤¯à ¤¾à ¤¯
à ¤¨à ¤¿à ¤°à ¥Âà ¤£à ¤¯ à ¤¨à ¤¿à ¤®à ¥Âà ¤¨ à ¤ªà ¥Âà ¤°à ¤â⬢à ¤¾à ¤°
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Document 7
à ¤µà ¤°à ¥Âà ¤£à ¤¿à ¤¤ à ¤ªà ¤°à ¤¿à ¤ªà ¥Âà ¤°à ¥â⬡à ¤â⬢à ¥Âà ¤·à ¥Âà ¤¯ à ¤®à ¥â⬡à ¤ââ¬Å¡ Indian Railways Act à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤¦à ¥â⬠à ¤ââ¬âà ¤¯à ¥â⬠à ¤ªà ¤°à ¤¿à ¤Âà ¤¾à ¤·à ¤¾ à ¤â⬢à ¥â⬹ Tax Laws à ¤â⬢à ¥â⬡
à ¤¸à ¤ââ¬Å¡Ã ¤¦à ¤°à ¥Âà ¤ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤²à ¤¾à ¤ââ¬âà ¥ââ¬Å¡ à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤Åâà ¤¾à ¤¨à ¤¾ à ¤µà ¤¿à ¤§à ¤¿à ¤¸à ¤®à ¥Âà ¤®à ¤¤ à ¤ªà ¥Âà ¤°à ¤¤à ¥ââ¬Ã ¤¤ à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡ à ¤¹à ¥â⬹à ¤¤à ¤¾ à ¥¤
10. à ¤¸à ¥Âà ¤¨à ¤µà ¤¾à ¤Ëâ à ¤â⬢à ¥â⬡ à ¤â⬢à ¥Âà ¤°à ¤® à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤ªà ¥Âà ¤°à ¤¸Ã
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¥â⬡à ¤ªà ¥Âà ¤°à ¤¾ à ¤Âà ¤â⬢ Joint Venture à ¤â⬢à ¤®à ¥Âà ¤ªà ¤¨à ¥ââ¬
à ¤¹à ¥Ëâ à ¤Åâà ¤¿à ¤¸à ¤â⬢à ¤¾ à ¤ââ¬âà ¤ à ¤¨ Special Purpose Vehicle (SPV) à ¤â⬢à ¥â⬡ à ¤°à ¥ââ¬Å¡Ã ¤ª à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤¹à ¥Âà ¤â⬠à ¤¹à ¥Ëâ à ¥¤ à ¤®à ¤§à ¥â⬡à ¤ªà ¥Âà ¤°à ¤¾ à ¤â⬡à ¤²à ¥â⬡à ¤â⬢à ¥Âà ¤Ÿà ¥Âà ¤°à ¥ââ¬Ã ¤â⬢
à ¤²à ¤¾à ¤â⬢à ¥â⬹à ¤®à ¥â⬡à ¤Ÿà ¤¿à ¤µ à ¤ªà ¥Âà ¤°à ¤¾à ¥¦ à ¤²à ¤¿à ¥¦ à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤®à ¥Âà ¤ââ¬âà ¥Âà ¤¯à ¤¤à ¤¯à ¤¾ Electric Locomotives à ¤â⬢à ¤¾ à ¤µà ¤¿à ¤¨à ¤¿à ¤°à ¥Âà ¤®à ¤¾à ¤£ à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤Åâà ¤¾à ¤¯à ¥â⬡à ¤ââ¬âà ¤¾
à ¤ââ¬Ã ¤° à ¤â⬰à ¤¸à ¤â⬢à ¥â⬠à ¤â⬠à ¤ªà ¥ââ¬Å¡Ã ¤°à ¥Âà ¤¤à ¤¿ à ¤Âà ¤¾à ¤°à ¤¤à ¥ââ¬Ã ¤¯ à ¤°à ¥â⬡à ¤²à ¤µà ¥â⬡ à ¤â⬢à ¥â⬹ à ¤®à ¥ââ¬Å¡Ã ¤²à ¥Âà ¤¯à ¤µà ¤¾à ¤¨ à ¤ªà ¥Âà ¤°à Â
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. à ¤ªà ¥Âà ¤¨à ¤Æâ à ¤â⬠à ¤µà ¥â⬡à ¤¦à ¤â⬢ à ¤â⬢à ¤ââ¬Å¡Ã ¤ªà ¤¨à ¥â⬠à ¤Âà ¤µà ¤ââ¬Å¡ à ¤®à ¤§à ¥â⬡à ¤ªà ¥Âà ¤°à ¤¾ à ¤â⬡à ¤²à ¥â⬡à ¤â⬢à ¥Âà ¤Ÿà ¥Âà ¤°à ¥ââ¬Ã ¤â⬢ à ¤²à ¥â⬹à ¤â⬢à ¥â⬹à ¤®à ¥â⬡à ¤Ÿà ¤¿à ¤µ à ¤ªà ¥Âà ¤°à ¤¾à ¥¦ à ¤²à ¤¿0 à ¤â⬢à ¥â⬡ à ¤¬à ¥ââ¬Ã ¤š
Supply of services à ¤â⬢à ¤¾ à ¤â⬡à ¤â⬢à ¤°à ¤¾à ¤°à ¤¨à ¤¾à ¤®à ¤¾ à ¤¹à ¥Ëâ , à ¤Åâà ¤¬à ¤â⬢à ¤¿ à ¤®à ¤§à ¥â⬡à ¤ªà ¥Âà ¤°à ¤¾ à ¤â⬡à ¤²à ¥â⬡à ¤â⬢à ¥Âà ¤Ÿà ¥Âà ¤°à ¥ââ¬Ã ¤â⬢ à ¤²à ¥â⬹à ¤â⬢à ¥â⬹à ¤®à ¥â⬡à ¤Ÿà ¤¿à ¤µ à ¤ªà ¥Âà ¤°à ¤¾à ¥¦ à ¤²à ¤¿0 à ¤ââ¬Ã ¤°
à ¤Âà ¤¾à ¤°à ¤¤à ¥ââ¬Ã ¤¯ à ¤°à ¥â⬡à ¤²à ¤µà ¥â⬡ à ¤â⬢à ¥â⬡ à ¤¬à ¥ââ¬Ã ¤š à ¤¹à ¥â⬹à ¤¨à ¥â⬡ à ¤µà ¤¾à ¤²à ¤¾ à ¤¸à ¤ââ¬Å¡Ã ¤µà ¥Âà ¤¯à ¤µà ¤¹à ¤¾à ¤° à ¤®à ¥Âà ¤ââ¬âà ¥Âà ¤¯à ¤¤à ¤¯à ¤¾ Supply o
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¥¦ à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤Âà ¤¾à ¤°à ¤¤à ¥ââ¬Ã ¤¯ à ¤°à ¥â⬡à ¤²à ¤µà ¥â⬡ à ¤â⬢à ¥â⬹ à ¤â⬢à ¤¤à ¤¿à ¤ªà ¤¯ à ¤¸à ¥â⬡à ¤µà ¤¾à ¤ââ¬Åà ¤ââ¬Å¡ à ¤â⬢à ¥ââ¬
à ¤â⬠à ¤ªà ¥ââ¬Å¡Ã ¤°à ¥Âà ¤¤à ¤¿ à ¤Âà ¥â⬠à ¤â⬢à ¥â⬠à ¤Åâà ¤¾à ¤¯à ¥â⬡à ¤ââ¬âà ¥â⬠à ¤â⬢à ¤¿à ¤¨à ¥Âà ¤¤à ¥ à ¤Âà ¤¸à ¥â⬠à ¤¸à ¥â⬡à ¤µà ¤¾à ¤Âà ¤ââ¬Å¡ à ¤â⬦à ¤§à ¤¿à ¤¸à ¥ââ¬Å¡Ã ¤šà ¤¨à ¤¾ à ¤¸à ¤ââ¬Å¡0- 20/2017 -à ¤â⬢à ¤° (à ¤¦à ¤°) à ¤â⬢à ¥â⬡ à ¤â⬦à ¤¨à ¥Âà ¤¸à ¤¾à ¤°
Original work à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡ à ¤¹à ¥â⬹à ¤ââ¬Å¡Ã ¤ââ¬âà ¥â⬡à ¥¤ à ¤µà ¤¾à ¤°à ¥Âà ¤£à ¤¿à ¤¤ à ¤¤à ¤¥à ¥Âà ¤¯à ¥â⬹à ¤ââ¬Å¡ à ¤â⬢à ¥â⬡ à ¤â⬠à ¤²à ¥â⬹à ¤â⬢ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤â⬦à ¤ââ¬âà ¥Âà ¤°à ¤¿à ¤® à ¤µà ¤¿à ¤¨à ¤¿à ¤°à ¥Âà ¤£à ¤¯ à ¤¨à ¤¿à ¤®à ¥Âà ¤¨à ¤µà ¤¤ à ¤¦à ¤¿à ¤¯à ¤¾ à ¤Åâà ¤¾à ¤¤à ¤¾
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¤ââ¬Å¡ à ¤¹à ¥Ëâ à ¥¤ à ¤«à ¤²à ¤¤à ¤Æâ à ¤â⬡à ¤¸
à ¤â⬢à ¤¾à ¤°à ¥Âà ¤¯-à ¤¸à ¤ââ¬Å¡Ã ¤µà ¤¿à ¤¦à ¤¾ à ¤¸à ¤ââ¬Å¡Ã ¤µà ¥Âà ¤¯à ¤µà ¤¹à ¤¾à ¤° à ¤ªà ¤° à ¤â⬦à ¤§à ¤¿à ¤¸à ¥ââ¬Å¡Ã ¤šà ¤¨à ¤¾ à ¤¸à ¤ââ¬Å¡Ã ¤ââ¬âà ¥Âà ¤¯à ¤¾ 20/2017- (à ¤â⬢à ¤°) à ¤â⬢à ¥â⬡ à ¤â⬢à ¥Âà ¤°à ¤® à ¤¸à ¤ââ¬Å¡Ã ¤ââ¬âà ¥Âà ¤¯à ¤¾ 3(V) à ¤â⬢à ¥â⬡, à ¤ªà ¥Âà ¤°.
à ¤µà ¤§à ¤¾à ¤¨ à ¤²à ¤¾à ¤ââ¬âà ¥ââ¬Å¡ à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡ à ¤¹à ¥â⬹à ¤ââ¬Å¡Ã ¤ââ¬âà ¥â⬡ à ¤ââ¬Ã ¤° à ¤â⬡à ¤¸ à ¤¸à ¥â⬡à ¤µà ¤¾ à ¤¸à ¤ââ¬Å¡Ã ¤µà ¥Âà ¤¯à ¤µà ¤¹à ¤¾à ¤° à ¤ªà ¤° 9% à ¤â⬢à ¥â⬠à ¤¦à ¤° à ¤¸à ¥â⬡ à ¤Âà ¤¸à ¤Åâà ¥ââ¬Ã ¤Âà ¤¸à ¤Ÿà ¥â⬠à ¤Âà ¤µà ¤ââ¬Å¡ 9% à ¤â⬢à ¥ââ¬
à ¤¦à ¤° à ¤¸à ¥â⬡ à ¤¸à ¥ââ¬Ã ¤Åâà ¥ââ¬Ã ¤Âà ¤¸à ¤Ÿà ¥â⬠à ¤â⬢à ¥â⬠à ¤¦à ¥â⬡à ¤¯à ¤¤à ¤¾ à ¤¹à ¥â⬹à ¤ââ¬âà ¥ââ¬Ã ¥¤
Case laws, Decis
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Commissioner of Central Tax GST Delhi East Versus Team HR Services Ltd.
Service Tax
2018 (10) TMI 406 – DELHI HIGH COURT – 2019 (25) G. S. T. L. 207 (Del.)
DELHI HIGH COURT – HC
Dated:- 24-8-2018
SERTA 23/2018 & CM No.34017/2018
Service Tax
MR. S. RAVINDRA BHAT AND MS. ANU MALHOTRA JJ.
Appellant Through: Mr.Amit Bansal, Advocate.
Respondent Through: None
The Revenue's appeal under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 seeks to urge a question of law with respect to the correctness of the Tribunal's (“CESTAT”) order to the effect that in the overall circumstances of the case, the impugned order, insofar as it held that the extended period of limitation invok
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oncerned Commissioner), confirmed the demand for the period 01.07.2003 to pare down the quantification of demand; interest towards levy. The Commissioner was of the opinion that in the overall circumstances of the case, invocation of the extended period was proper and appropriate. In doing so, he was influenced in large measure, by the conditions of the agreement which the assessee entered into with its service recipients; that had adverted to levy of tax @ 5%.
The CESTAT, to whom the assessee approached, confirmed the Commissioner's order to the extent of levy of demand. However, invocation of the extended period was set aside. The levy was confirmed to the extent that the assessee had filed returns under the head “business support servic
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bmitted that the CESTAT's decision that no misrepresentation was resorted to in this case, was not correct.
The CESTAT was influenced – as is apparent from the reading of the order, by the prevailing confusion between the nature and content of the two taxable incidents i.e. the definition between “business auxiliary services”, which insisted from 2003 and “business support services”, which was a fresh levy introduced w.e.f. 01.05.2006. Concededly, the assessee was filing his assessment returns after 01.05.2006 when business support service was introduced.
In these circumstances, the mere advertence to the possibility of service tax – without any material or evidence – or even a finding that such service tax had been collected by the asses
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Bharat Bhushan Gupta & Co. Versus Commissioner of GST, Panchkula
Service Tax
2018 (9) TMI 388 – CESTAT CHANDIGARH – TMI
CESTAT CHANDIGARH – AT
Dated:- 24-8-2018
Appeal No. ST/60725/2018-ST – Final Order No. 62857/2018
Service Tax
Hon'ble Mr.Devender Singh, Member ( Technical )
For the Appellant : Shri Vikash Bansal, CA
For the Respondent : Shri G.M.Sharma, AR
ORDER
Per : Devender Singh
The facts of the case are that the appellant were awarded three works contracts by Housing Board, Haryana (HBH) for construction of flats for BPL category in Housing Board Colony, at different locations. The HBH deducted service tax @ 2.472 % (50% of the applicable rate) approximately amounting to Rs. 87.36 Lacs from running bills of the appellants on the amount of gross work executed by them after 01.07.2012. Aggrieved by the action of HBH, the appellants filed writ petition vide CWP No.12304 of 2015 before Hon'ble Punjab & Haryana High Court where the High Court vide Order dat
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/72/PKL/16-17/1181 dated 18.05.2017 returned the refund application along with supporting documents stating as under:-
“Since M/s. Bharat Bhushan Gupta & Company is not registered with this office and no record/details of the party is available with this office, therefore, this office is unable to process the refund claim.
Secondly, you are also not a service receiver in respect of any services provided by any of the assessees in this jurisdiction. So, in any view provisions of Section 11B of Central Excise Act, 1944, as made applicable to Service Tax, you are not eligible for refund from this office.”
2. Aggrieved from the letter dt.18.05.2017 issued by Assistant Commissioner, Central Excise Division, Panchkula, the appellant filed the appeal before the Commissioner (Appeals). However, their appeal was rejected on the ground that the appellant had no locus standi to file refund claim as service tax has been paid by the Housing Board Haryana. Second ground of rejection was that
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yana in the case of Bharat Bhushan Gupta & Co. vs. State of Haryana and others in its judgment dt.11.8.2018 held that no service tax was leviable on reverse charge basis by the Housing Board Haryana and direction of Housing Board in deducting part of Service Tax was declared to be illegal. He submits that as the service tax has been deducted illegally by the Housing Board Haryana and deposited with the Service Tax Department, they were eligible to file refund claim. In this regard, he relied on the judgment of the Hon'ble Supreme Court in the case of Oswal Chemicals & Fertilizers Ltd. in its judgment dt.30.3.2015 in Civil Appeal No.2807 of 2004. He also submits that the Housing Board Haryana had issued disclaimer certificate dt.30.1.2018 in which the Housing Board Haryana has given its no objection to refund of service tax to the appellant and has stated that Housing Board will not make any claim for this amount at any time. Ld. CA submits that based on disclaimer certificate, the Comm
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upreme Court has held as below:-
“5.Insofar as dismissing the application on the ground that the appellant did not have locus standi, we find that view taken by the authorities below is clearly erroneous in law. Section 11B of the Act which contains the provision for making a claim for refund of duty uses the expression “any person” who is eligible to claim refund of the duty. The relevant portion of Section 11B reads as under :
“Section 11B. Claim for refund of duty. – (1) Any person claiming refund of any duty of excise may make an application for refund of such duty to the Assistant Commissioner of Central Excise before the expiry of six months from the relevant date in such form and manner as may be prescribed and the application shall be accompanied by such documentary or other evidence (including the documents referred to in Section 12A) as the applicant may furnish to establish that the amount of duty of excise in relation to which such refund is claimed was collected from,
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m the reading of clause (e) to Explanation (B) appended to the aforesaid provision which is as under :
“Explanation. – For the purposes of this section, –
………………………….
……………………….
(B) “relevant date” means, –
………………………………….
………………………………….
in the case of a person, other than the manufacturer, the
(e) date of purchase of the goods by such person; …………………………………….”
7.Explanation (B) defines “relevant date”. Though this date has reference to the calculation of limitation period for the purposes of seeking refund of the duty under the aforesaid provision. However, clause (e) while stating the “relevant date” clarifies that in case of a person, other than the manufacturer, the date of purchase of goods by other person would be the relevant date. This itself indicates that the person can be other than the manufacturer and Explanation (B) caters to such ot
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iew of the above judgment of Hon'ble Supreme Court, I hold that the appellant have locus standi to file refund claim in this case. I also find that the department has entertained the refund claim of another similarly placed contractor, as is evident from the Order-in-Appeal No.Appl/PKL/ST/32/2017-18 dt.22.2.2018 of the Commissioner (Appeals) in the case of Satish Kumar Gupta, Contractor. Hence, the rejection of plea of appellant on this ground by Commissioner (Appeals) is untenable.
8. The second issue pertains to merits of the case where HBH has given the disclaimer certificate. I find that the appellant have placed on record disclaimer certificate dt.30.1.2018 from the Housing Board Haryana in respect of their claim. The order of the Commissioner (Appeals) in the present case is dated 31.1.2018. Admittedly, the disclaimer certificate was not produced before the Commissioner (Appeals) when the impugned order was passed. It would therefore be appropriate to set aside the impugned orde
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Commissioner of CGST & C. Ex. Navi Mumbai Versus M/s Godrej Consumer Product Ltd.
Service Tax
2018 (9) TMI 314 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 24-8-2018
Appeal No. ST/86956/2018 – A/87165/2018
Service Tax
SHRI RAJU, MEMBER (TECHNICAL)
Shri Onil Shivdikar, AC (AR) for Appellant
Shri Shreyas Shrivastava, Manager for Respondent
ORDER
Per: Raju
This appeal has been filed by the Revenue against order of Commissioner (Appeals) waiving penalty under Section 76 and 78 of the Finance Act, 1994.
2. Learned AR argued that the Commissioner (Appeals) has wrongly waived the penalty under Section 76 and 78 by invoking Section 80 of the Finance Act, 1994. He argued that the Commissioner (Appeals) has appropriate
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Owners' Association – 2009 (14) STR 289 (Bom), the matter had become very clear that the respondent is required to pay Service Tax. In these circumstances, the respondent's failure to pay Service Tax till January, 2012, when Audit pointed out, is clearly sufficient to invoke Section 76 of the Finance Act, 1994.
3. Learned Counsel for the respondent argued that the situation was revenue neutral and therefore, no suppression or mis-declaration can be made to invoke against them. He pointed out that whatsoever tax was paid by them they have availed the CENVAT Credit of the same and in these circumstances Section 78 cannot be invoked. He further argued that the appellant had paid the entire Service Tax along with interest as soon as t
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Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crores for the period from July, 2018 to March, 2019.
33/2018-State Tax Dated:- 24-8-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/2/2018-TAX
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
….
NOTIFICATION
No. 33/2018-State Tax
Dated Aizawl the 24th August, 2018
In exercise of the powers conferred by section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Mizoram, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.
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Extend the furnishing return in FORM GSTR-3B of the said rules for each of the months from July, 2018 to March, 2019.
34/2018-State Tax Dated:- 24-8-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/2(i)/2018-TAX
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
….
NOTIFICATION
No.34/2018-State Tax
Dated Aizawl the 24th August, 2018
In exercise of the powers conferred by section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Mizoram Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council,
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Amendment in Notification No. 76/GST-2, dated 10th August, 2018
77/GST-2 Dated:- 24-8-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 24th August, 2018
No.77/GST-2.- In exercise of the powers conferred by section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017 read with sub-rule (5) of rule 61 of the Haryana Goods and Services Tax Rules, 2017, the Commissioner of State Tax, on the recom
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M/s Paragon Extrusions P. Ltd Versus Commissioner, CGST, Ghaziabad
Central Excise
2018 (8) TMI 1390 – CESTAT ALLAHABAD – TMI
CESTAT ALLAHABAD – AT
Dated:- 24-8-2018
Appeal No. E/70513/2018-EX[DB] – Final Order No. 72001/2018
Central Excise
Hon'ble Mrs. Archana Wadhwa, Member ( Judicial ) And Hon'ble Mr. Anil G. Shakkarwar, Member ( Technical )
Shri Rajesh Chhibber ( Adv ) for Appellant
Shri Sandeep Kumar Singh, Deputy Commissioner ( AR ), for Respondent
ORDER
Per: Archana Wadhwa
After hearing both the sides duly represented by Shri Rajesh Chhibber for appellant and Shri Sandeep Kumar Singh, A.R. for Revenue, we find that the appellant's factory, who is engaged in the manufacture of Aluminium Profiles (hollow) of various sizes and specifications, was visited by the Central Excise Officers on 14.05.2015, who conducted various checks and verifications. It was found that Daily Stock Register (RG-1) was written only up to 30.04.2015. On being questioned, Shri Jagdi
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sixty four thousand six hundred and eight rupees). Statement of Shri Jagdish Prasad, Authorised Signatory was recorded wherein he deposed that entries in the note book appears to have been made by the packing and dispatch staff of his company and related to the details of material packed along with details of dispatch of the material and the figures reflected against the entries T.B.L. denotes the total balance quantity available on a particular date after dispatch and the figures reflected against the entries T. Dispatch denotes the total dispatch quantity up to the date of particular month. Further, on being confronted with certain loose papers resumed by the officers, he deposed that the entries therein were entries by the dispatch staff of his company. On further pointing out to certain print out of loose papers, he submitted that some quantity might have been cleared by them without invoices and without payment of Central Excise duty.
2. On the above basis proceedings were initia
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of the Company who were looking after day to day work of the Company and were responsible for the functioning. As such by referring to various decisions he observed that the non-confessional statement of Shri Jagdish Prasad cannot be made the sole basis for upholding the allegations of clandestine removal unless such allegations are proved by the Revenue with corroborative, independent, cogent and concrete evidences. Accordingly, he vacated the show cause notice by observing as under:-
“On an overall view, I find that the case has been made out only on the basis of the statement recorded of Sh. Jagdish Prasad, Authorised Signatory of the unit and no other evidence in the form of raw material, payment received for clandestine removal of goods, how the goods were transported has been brought on record by the Authorities or the investigation team, therefore, relying on the said decision cited herein above I find that the charge of clandestine removal is not proved in the absence of any
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se papers and writing pads, he observed that such contentions of the assessee is deprived of any merit as it was always open to him at the time of the proceedings to deny that the said papers did not belong to the unit or were not made by his staff of the unit. As such he observed that based upon the statement of Shri Jagdish Prasad, Authorised Signatory, it has to be held that assessee has indulged in clandestine removal. Accordingly, he set aside the Order of the Original Adjudicating Authority and confirmed the demand of Rs. 5,60,088/-in respect of shortages detected in the stock of finished goods and of Rs. 64,64,608/- in respect of clandestinely manufactured and cleared finished goods along with confirmation of interest. He also imposed penalty of Rs. 70,24,696/- on the appellants under Rule 25(1) of the Central Excise Rules, 2002 read with Section 11(AC) of the Central Excise Act along with imposition of penalty of Rs. 1,00,000/- in terms of Rule 26 in the Central Excise Rules.
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. appears to be in the handwriting of dispatch and packing staff. Revenue has made no further efforts to get in touch with the said dispatch and packing staff or to find out who actually is the writer of the entries in the note pad. No enquiry stand made even from the Directors or from any other person/staff of the assessee. The entire case of the Revenue is based upon the not so confessional statement of Shri Jagdish Prasad.
Apart from the fact that the statement of Shri Jagdish Prasad was not confessional, we observe that even if the said statement is held to be confessional statement accepting clandestine removals the same cannot be made the sole basis for upholding the allegations of clandestine activity of the appellant. The deponent of the said statement was never put to Examination-in-Chief or cross examination and as such veracity of his statement has never been tested. Otherwise also it is well settled law that clandestine removal allegations cannot be upheld on the basis of
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e required to be produced by the Revenue upon whom the burden is cast heavily. To the same effect is the Tribunal's decision in the case of Commissioner of Central Excise, Ludhiana V/s Raj Lakshmi Dyeing & Printing Mills reported as 2014 (312) E.L.T. 379 (Tri.-Del.) as also in the case of Commissioner of Central Excise, Ludhiana V/s Renny Steel Castings (P) LTD. reported as 2011 (274) E.L.T. 94 (Tri.-Del.), as confirmed by the Hon'ble Punjab & Haryana High Court reported as Commissioner of Central Excise, Ludhiana V/s Renny Steel Castings (P) Ltd. reported as 2013 (288) E.L.T. 45 (P & H).
In view of the forgoing we find that the Revenue has failed to produce any evidence to establish clandestine removal on the part of the appellant. The Order of Commissioner (Appeals) lacks merits and is accordingly set aside and the order of the Original Adjudicating Authority is restored.
5. Similarly in respect of the shortages, it is well settled that mere shortages cannot lead to the allegation
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Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crores for the quarter July, 2018 to September, 2018
38/2018 Dated:- 24-8-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 38/2018 – Central Tax
New Delhi, the 24th August, 2018
G.S.R. 803 (E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 33/2018- Centra
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Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than 1.5 crores for the months of July, 2018 and August, 2018
37/2018 Dated:- 24-8-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 37/2018 – Central Tax
New Delhi, the 24th August, 2018
G.S.R. 802 (E).- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) the Commissioner hereby makes the following amendment in the notification of the Government of India in the Ministry of Fi
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Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018
36/2018 Dated:- 24-8-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 36/2018 – Central Tax
New Delhi, the 24th August, 2018
G.S.R. 801 (E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of
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Clarification regarding removal of restriction of refund of accumulated ITC on fabrics – reg.
56/30/2018 Dated:- 24-8-2018 CGST – Circulars / Ordes
GST
Circular No. 56/30/2018-GST
F. No. 354/290/2018-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
North Block, New Delhi
24th August, 2018
To,
The Principal Chief Commissioners/Chief Commissioners/
Principal Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Clarification regarding removal of restriction of refund of accumulated ITC on fabrics – reg.
Certain doubts have been raised regarding the applicability and intent of notification No. 20/2018-Central Tax (Rate) dated 26th July, 2018 (which seeks to amend notification No. 5/2017-Central Tax (Rate) dated 28.06.2017) relating to the provision for lapsing of input tax credit accumulated on account of inverted duty structure on fabrics for the period up
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nets, of textile materials
6B.
5801
Corduroy fabrics
6C#
5806
Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive
7.
60
Knitted or crocheted fabrics [All goods]
*Inserted in the month of Sep 17, # Inserted in the month of Nov 17.
3. In the 28th GST Council meeting, it was decided to remove the restriction of not allowing refund of ITC accumulated on account of inverted duty structure on fabrics with prospective effect on the input supplies received after the date of issue of notification. It was also decided to simultaneously lapse the accumulated ITC, lying unutilised, for the past period, after the payment of GST for the month of July, 2018. Accordingly, to give effect to this decision, the notification No. 20/2018-Central Tax (Rate) has been issued amending notification No. 5/2017-Central Tax(Rate). To keep the accounting simple, it was decided to make these changes effective from the 1s
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d capital goods shall also be disallowed?
(3) Implication to fabrics like cotton and silk where there was no inverted duty structure?
(4) Whether accumulated ITC in respect of exports shall also be made to lapse?
6. The matter has been examined. Section 54 of the CGST Act, 2017 provides for refund of accumulated credit on inputs on account of inverted duty structure, i.e., GST rate on inputs being higher than the GST rates on finished goods. However, proviso (ii) to section 54 (3) provides that in respect of notified goods, the refund of such accumulated input tax credit shall not be allowed. Notification No. 5/2017-Central Tax (Rate) has been issued in terms of this provision and it interalia prescribes that refund of accumulated ITC on account of inverted duty structure shall not be allowed in respect of fabrics as mentioned in para 2. Therefore, the restriction of refund of accumulated ITC under notification No. 5/2017-Central Tax (rate) dated 28.06.2017 is applicable only in res
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f inverted duty structure lying in balance after payment of GST for the month of July (on purchases made on or before the 31st July, 2018) shall lapse.
8 As the notification No. 5/2017-Central Tax (Rate) does not put any restriction in respect of ITC on input services and capital goods, therefore the proviso now inserted in the said notification No. 5/2017-Central Tax (Rate) vide notification No. 20/2018 does not affect the ITC availed on input services and capital goods.
9. As regards, the legislative power of providing for lapsing of input tax credit, the same flows inherently from the power to deny refund of accumulated ITC on account of inverted structure.
10. Doubts have also been raised as regards the manner of calculating the ITC amount accumulated on account of inverted duty structure on the inputs of said fabrics that would lapse on account of above stated change. It is clarified that for determination of such amount, the formula as prescribed in rule 89 (5) of the CGST rul
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in rule 89 (5), the accumulated ITC on account of inverted duty structure comes to ₹ 5 lakh. In other words, this manufacturer has accumulated ₹ 5 lakh on inputs on account of inverted duty structure during the said period. If ITC balance lying unutilized with him is more than this amount, say ₹ 10 lakh, the ITC equal to ₹ 5 lakh will only lapse. However, if for any reason, the ITC balance lying unutilized is less than ₹ 5 lakh, say ₹ 3 lakh, the ITC equal to ₹ 3 lakh will lapse.
(2) A manufacture who produces, say, grey manmade fibre fabrics and cotton fabrics, had a turnover of ₹ 5 crore and 2 crore respectively for manmade fabrics and cotton fabrics for the months from July, 2017 to July 2018 [or for the relevant period for fabrics on which refund was blocked subsequently by inserting entries in notification No. 5/2017-Central Tax (Rate)]. Tax payable thereon is ₹ 25 lakh on MMF fabrics and ₹ 10 lakh on cotton fabrics. MMF
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relating thereto shall also lapse and concern has been expressed that this would amount to double taxation. It is clarified that the proposed amendment seeks to lapse only such credit that has been accumulated on inputs on account of inverted duty structure. Therefore, in case a manufacturer, whose accumulated ITC is liable to lapse in terms of said notification, has certain stock lying in balance as on 31.7.2018, the input tax credit involved in inputs contained in such stock ( including inputs lying as such) may be excluded for determination of Net ITC for the purposes of applying the said formula. For this purpose, the ITC relating to inputs contained in stock may be determined in the manner as provided in S. No. 7 of Form GST ITC-01.
12. As regards the applicability of said proviso to cotton, silk and other natural fibre fabrics, which do not suffer inverted duty structure, this is clarified that the said condition of lapsing of ITC would apply only if input tax credit on inputs
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LUT and ARN is the same?
Query (Issue) Started By: – negi ns Dated:- 23-8-2018 Last Reply Date:- 27-8-2018 Goods and Services Tax – GST
Got 5 Replies
GST
is ARN and LUT no. same.?
we got the ARN no. but LUT no. not mention there. can we get LUT online (first time)?
Reply By KASTURI SETHI:
The Reply:
Dear Querist, Go through this circular. Your doubt will be clear.
Exports – Furnishing of Bond/Letter of Undertaking for exports – Clarification
C.B.I. & C. Circular No. 40/14/2018-
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Canteen Supplies to SEZ unit employees
Query (Issue) Started By: – Ravikumar Doddi Dated:- 23-8-2018 Last Reply Date:- 26-9-2018 Goods and Services Tax – GST
Got 15 Replies
GST
Dear sir,
Kindly clarify as to GST Head of tax, dealer running a canteen in a SEZ unit, for the supplies done to employees as per the agreement they are collecting IGST from the SEZ Unit , often employees will also come and eat in the same canteen by paying their personal money to the canteen, Which tax we have to collect and pay either local tax(CGST+SGST) or IGST.
Reply By Ganeshan Kalyani:
The Reply:
In my view, cgst, sgst is applicable.
Reply By KASTURI SETHI:
The Reply:
I am also of the same view as opined by Sh.Ganeshan Kalyani Ji.
Reply By Ramaswamy S:
The Reply:
As per the 26th July, ,2018 order of Advance Ruling of Karnataka in the case of Coffee Day, = 2018 (8) TMI 875 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA the supplies do not qualify as zero rated as per the IGST Act, 2017. Th
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ited – 2018 (8) TMI 875 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA
a) The applicant installs beverage vending machines inside SEZ premises, prepares beverages using the vending machines & its ingredients, supplies to SEZ units which are consumed by the employees of SEZ units and charge the SEZ units based on number of cups of beverages supplied. (Cuppage billing)
b) The applicant installs beverage vending machines inside SEZ premises, supplies beverage ingredients to the SEZ units and bills based on the quantity of ingredients supplied. SEZ units prepare the beverages using the vending machines and serve them to its employees. There will not be any consideration for the usage of vending machine by the SEZ units.
Reply By Ravikumar Doddi:
The Reply:
Dear sir,
My question is Supplies done to SEZ is making bill as per the agreement under IGST, and another supply is Employees of SEZ other than agreement supply i.e, General supply, which tax to collect.
Reply By Ramaswamy S:
The Reply
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kes it clear that IGST is applicable.
Reply By Ganeshan Kalyani:
The Reply:
Views expressed by Sri Ramasamy Sir and Sri Kasturi Sir clarifies that Igst is applicable. I go with third views.
Reply By Ganeshan Kalyani:
The Reply:
* their
Reply By subramanian vijayakumar:
The Reply:
You have to pay IGST AND ABREE WITH THE VIEWS OF RAMASAMY SIR
Reply By Nitin Vipradas:
The Reply:
There are two cases. 1. supplies through vending machine.
2.General supplies such as buisuits chips curd shrikhand other than tea. These are on payment by employee in cash.
These bought out items sold supplied by vendors to employees for which whether bills to be issued by canteen contractors whose billing per month is 12 lacs. And taxability will be IGST or else as in SEZ.
In my opinion it is taxable. As supply is within sez to SEZ even though it will not attract s ction 16 zero rated. Moreover it is no way to furtherance of export business. It is a sales and purchase between employees and contracto
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Purchase Rejection procedure in GST
Query (Issue) Started By: – Yatin Bhopi Dated:- 23-8-2018 Last Reply Date:- 24-4-2019 Goods and Services Tax – GST
Got 17 Replies
GST
Sometimes we received defective goods which need to be return to seller. For rejecting goods, under Section 34 of CGST ACT 2017, supplier of goods should issue credit note and he should declare this credit note in GSTR-1. Once seller uploads credit note, GST amount will be reflected in our GSTR-2 it will be reduce our available ITC.
Is that mean for every purchase rejection we need to First avail the Input tax credit (whether full or part rejection) so that when seller issue credit note it will be nullify.
Please let me know
Reply By Praveen Nair:
The Reply:
Dear Yatin
How will you send back the defective material to the Supplier?
1. With a Tax Invoice by charging GST? or
2. Against a Delivery Challan?
Let me know
Reply By Yatin Bhopi:
The Reply:
goods will be return on delivery challan and ewa
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ds rejected, the invoice is either short booked to the extent of rejection and the Debit note issued to the Supplier. Therefore, there is no question of ITC at the recipient end. At the supplier end, the issuance of Credit Note reduces his liability and the receivables, the tax is also reduced based on the Credit Note.
Regards
S.Ramaswamy
Reply By Ganeshan Kalyani:
The Reply:
I fully agree with you Sir.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
I endorse the views of Sri Ramaswamy.
Reply By Arunachalam siva:
The Reply:
sir, If there is a difference in value/tax rate, either CN/DN to be issued. If defective item received, account it and avail credit, then return under cover of Tax invoice and pay tax. Now tax effect is nil. further to state that purchase return has to be treated as deemed supply by recipient under GST. Sending material back under DC seems improper.
Reply By Ramaswamy S:
The Reply:
36
What is the procedure for return of goods under GST?
In terms of Sec
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se Credit Note and consider the same in GSTR-1, which will reflect in your GSTR2A and on acceptance of the said credit note the amount will be reduced from your Electronic Credit Ledger online, which you may have already debited by raising a Tax Invoice (reflected in your GSTR 1 & GSTR 3B) hence possibility of double effect.
It is advisable to send material by DC as suggested by other experts with E-Way bill.
Regards
Pravin
Reply By Avneesh Sachdev:
The Reply:
hello all,
why cant the receiver just issue a tax invoice back to the vendor instead of all this.
Reply By Praveen Nair:
The Reply:
In most of the company it has been seen that there are process for Inward of goods. If the goods are received in the system they may either;
a. Send back the material against a Tax Invoice or
b. Send back the material against DC.
If the goods are sold prior to the appointed date (excise law) and received after appointed date (GST) then Tax Invoice should be raised by the purchaser for any
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INVENTORY -PROVISION FOR WRITE OFF IN BOOKS OF ACCOUNTS
Query (Issue) Started By: – Ramaswamy S Dated:- 23-8-2018 Last Reply Date:- 28-8-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Section 17(5)(h) of the CGST Act, 2017 says that the ITC is not allowed if the stock is written off in the books of accounts.
Rule 3(5B) of Cenvat Credit Rules says that the Credit is to be reversed if the stock is written off fully or partially or provision is made in the books of accounts partially or fully.
Further, the CCR provided the recredit of credit reversed already whereas there is no such provision in the GST.
There is a difference in the two provisions.
Whether this omission is a unintentional or delibrate?
Whether the ITC is
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e law is evolving. The omission may be intentional or may be mistake. But as of the law is clear that only if stock is written off in the books it has to be considered for reversal of credit. If you differ with my view, kindly share sir.
Reply By Ramaswamy S:
The Reply:
Thank you sir for your views. Hitherto, the benefit of doubt is to be given to the assessee and not the revenue. The latest Apex Court ruling has reversed the same. It is the same old officers in the department whose mind set is yet to change and will err on the revenue side and issue notice for the same. From the plain reading, it is not includible. However, with the litigation, the Govt can either provide an explanation stating that the words : written off includes provi
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the said input or capital goods."
Section 17 (5) (h) of CGST Act, 2017 stipulates that " Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples."
In Section 17 (5) (h) of CGST Act, 2017 the words and phrases where any provision to write off fully or partially has been made in the books of account is absent. Therefore only when the inputs and/or capital goods are written off fully input tax credit availed on such inputs and/or capital goods is to be paid back. Therefore, in my opinion, where any provision to write off fully or partially h
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Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018.
F. No. 3240/CTD/GST/2018/07 Dated:- 23-8-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F. No. 3240/CTD/GST/2018/7.
Puducherry, dated 23rd August 2018.
NOTIFICATION
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017 (hereafter in this notification referred t
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In Re: M/s. Omnisoft Technologies Private Limited
GST
2018 (10) TMI 301 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 144 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 23-8-2018
GUJ/GAAR/R/2018/15 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/24)
GST
R.B. MANKODI AND G.C. JAIN, MEMBER
Present for the applicant : Shri Dhruvank Parikh, CA
The applicant M/s. Omnisoft Technologies Pvt. Ltd. (OTPL) is engaged in IT business and education sector, with thrust on the franchisee model. The applicant has submitted that in the non-IT field, it has ventured in diverse segments, which has also lead to overall skill development of children involved in the said field. It is submitted that with products like UC-MAS, UC-DinoArt, and UC-MLS from UCMAS Education Group Malaysia, the applicant has ensured that with the medium of using tools like ABACUS, Arts, Various Memory enhancing Techniques (like mental mapping, mnemonics, etc.)
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ion. They need to practice for about 30 minutes daily when they are home for the next 6 days.
2.2 It is submitted that UCMAS is a child development program based on Visual Arithmetic and Abacus that boosts brainpower in children aged 4-13 years. Along with strengthening math skills, the UCMAS approach promotes whole brain development and establishes foundational building blocks like memory, concentration, creativity and problem solving – core skills that inspire greater confidence and success in all subject areas and in life. The program equips them with the skills they need to improve overall academic achievement and to confidently meet life's challenges and achieve greatness. It is submitted that UCMAS is much more than developing number skills. Using Math as a medium and Abacus as a tool, this program helps developing basic cognitive skills and cognitive Executive Functions of a child. Cognitive skills are the core skills that the brain uses to think, read, learn, remember, reason,
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s as a teaching tool. By learning to perform mental calculations quickly and accurately, students aged 4-13 expand their mental capacity and develop skills such as multitasking, time management, memory, concentration and problem solving – skills that are crucial to success in all areas of study and in daily life. It is submitted that UCMAS not only leads to greater student proficiency and confidence in mathematics; it also builds the framework for children to develop fundamental learning skills essential to actively succeed in school and in every avenue of their daily life. UCMAS applies innovative pedagogical techniques developed by program specialists that include child development experts and child psychologists to leverage educational trends and to maintain a worldclass quality program that deliver the maximum benefit to the students. With the exciting classes and energetic instructors, the Company ensures that its students have fun as they learn.
3. The applicant has raised the f
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en the services are supplied in the course of inter-state supply of the said services for determining the rate of Integrated Tax applicable to the said services.
4.2 It is submitted that Entry No. 80 containing Heading 9996 in Notification No. 12/2017-Central Tax (Rate) dated 28th June, 2017 issued by the Central Government exempts the levy of Central Tax on the Intra-State Supply of Services by way of Training or Coaching in Recreation Activities relating to:
(a) Arts or culture, or
(b) Sports by Charitable Entities registered under Section 12AA of the Income Tax Act.
The levy of State Tax on the above mentioned supply of services is Exempted by the Government of Gujarat vide Notification No. 12/2017-State Tax (Rate) dated 30th June, 2017 and similarly, the supply of said services mentioned herein above in the course of inter-state transaction is exempted vide Entry No. 83 containing Heading 9996 in Notification No. 09/2017-Integrated Tax (Rate) dated 28th June, 2017.
4.3 The app
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and problem solving – core skills that inspire greater confidence and success in life. Therefore, if certain specialized training is provided to make career in a particular field, and also the course involves specific certification from the institute rendering such training, then the facilitation of such education falls under the ambit of Recreation and development through various unique techniques (can also be referred as an 'Art of Development of Mind'). To elaborate further, it is submitted that UCMAS approach doesn't impart training in a way suiting a particular field like a person undergoing training in cricket to improve his skills to enable him to participate in various levels of tournaments. The ABACUS training program imparted by the applicant under UCMAS approach is mainly to create interest in students for more advance form of mathematics so as to enhance their thinking capacity and mental development.
4.6 The applicant submitted that the entire thing is done by employing m
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g mathematics and mathematical concepts. Under UCMAS, the applicant applies various methods to make learning of arithmetical skills enjoyable.
4.8 It is further submitted that Abacus taught under UCMAS which is a recreational activity relates to an 'art. ''Art' has again not been defined in the GST Act. ABACUS under UCMAS is not merely a method to improve the speed and accuracy of calculations but it is also an activity wherein the children undergoing training are developed with the other aspects of the mind. When the children have acquired an astonishing calculation speed, it is actually only the end result of having developed the mental capabilities interalia including concentration, observation, visualization, imagination and memory. Concentration is the concentrated and dedicated attention towards a particular matter with clear reflection that creates a deep image and mental impression. An enhanced concentration leads to a better absorption power. Studying will then be a joyful th
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brain would not stay long, but an image that is recorded in the right brain would stay on in the mind forever. By stimulating the right brain with mental arithmetic, and in combination with the alertness of the eyes, ears and hands, the ability to store and recall develops together.
4.9 From the above, the applicant submitted that Training Activity performed by the company under UCMAS using Abacus is a recreational activity relating to an art and thereby exempt from GST. Hence, the applicant is exempted under GST as per the above explanation and above quoted Notifications under the GST Act. Therefore, the applicant requested for advance ruling in the interest of deciding a common rate of Taxation for both the applicant as well as other subordinate Franchises in the GST Regime.
5.1 In the additional written submission, the applicant referred to Notification No. 9/2003-Service Tax dated 20.06.2003 and Notification No. 24/2004-Service Tax dated 10.09.2004. It is also submitted th
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on of the Government in the Notifications existing / prevailing in the current context seems similar considering the fact that the explanations to the earlier notifications being existed prior to introduction of negative list reflected the intention of the Government to provide exemption to commercial coaching institutes being qualified as recreational one and the meaning thereof according to government was clarified by way of an explanation in the said notifications to mean a commercial coaching or training center which provides training or coaching relating to recreational activities such as dance, singing, martial arts or hobbies.
5.3 The applicant submitted that the usage of the word 'art' in the prevailing regime should not hinder the benefit as envisaged by the Government and hence the activity of the applicant of teaching under UCMAS using Maths as medium and Abacus as a tool should get exemption in the interest of lakh of students undergoing / intending to undergo the training
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t is commonly used to describe something of beauty, or a skill which produces an aesthetic result.
6.3 It has been opined by the Vadodara – I Commissionerate that the activity performed by the applicant is a form of education imparted to the children to develop their interest and skills in mathematics and hence it is an education support service. It is submitted that it is not a system purely based on 'abacus', which is used to teach counting numbers to the children of pre-primary education, because the age group of children which are imparted education by the applicant are from 4-13 year and this range cannot belong to children of pre-primary schooling.
6.4 It has been further informed that the 'Educational Support Service' is classified under SAC 999294. It is submitted that the section 2(y) of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 defines the 'educational institution and that private coaching centers or other unrecognized institutions, self-styled as edu
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. No. 83 of Notification No. 9/2017-Integrated Tax (Rate) issued under the Integrated Goods and Services Tax Act, 2017 (herein after referred to as the 'IGST Act, 2017') to the supply of services being made by the applicant.
9.1The said Sl. No. 80 of Notification No. 12/2017-Central Tax (Rate) reads as follows :-
Sl.No.
Chapter, Section, Heading, Group or Service Code (Tariff)
Description of Services
Rate (per cent.)
Condition
80
9996
Services by way of training or coaching in recreational activities relating to-
(a) arts or culture, or
(b) sports by charitable entities registered under section 12AA of the Income-tax Act.
Nil
Nil
Thus, as per Sl. No. 80 of Notification No. 12/2017-Central Tax (Rate) exempts services by way of training or coaching in recreational activities relating to arts or culture or sports. (In case of training or coaching in recreational activities relating to sports, exemption is admissible only when such services are by charitable entities registe
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of services prescribed vide Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, which are reproduced below.
Heading & Group
Service Code (Tariff)
Service Description
Heading No.9996
Recreational, cultural and sporting services
Group 99961
Audiovisual and related services
………
Group 99962
Performing arts and other live entertainment event presentation and promotion services
999621
Performing arts event promotion and organization services
999622
Performing arts event production and presentation services
999623
Performing arts facility operation services
999629
Other performing arts and live entertainment services n.e.c.
Group 99963
Services of performing and other artists
999631
Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc
999632
Services of authors, composers, scu
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ng Musical, Visual and specialized effects does not make the activities of the applicant as the training or coaching in recreational activities.
11. The decisions of Hon'ble CESTAT referred to by the applicant pertain to Notification No. 9/2003-Service Tax and 24/2004-Service Tax issued under the Finance Act, 1994 (Service Tax), which are not pari-materia to Sr. 80 of Notification No. 12/2017-Central Tax (Rate). Further, against the decision of Hon'ble CESTAT in the case of Abacus Brain Study (P) Ltd. (supra), Civil Appeal Nos. 2558-2559 of 2012 have been filed in the Hon'ble Supreme Court, which are pending. As held by the Hon'ble Supreme Court in the case of Union of India Vs. West Coast Paper Mills Ltd. [2004 (164) E.L.T. 375 (S.C.)] = 2004 (2) TMI 344 – SUPREME COURT OF INDIA, once an appeal is filed before the Hon'ble Supreme Court and the same is entertained, the judgment of the High Court or the Tribunal is in jeopardy. The same view was held by the Hon'ble CESTAT in the case o
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