Goods and Services Tax

In Re: M/s. Edutest Solutions Private Limited (Previously known as Confisec Private Limited)
GST
2018 (10) TMI 201 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 77 (A. A. R. – GST
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 23-8-2018
GUJ/GAAR/R/2018/16 In Application No. AAR/SGST & CGST/2017/AR/34
GST
SHRI R.B. MANKODI AND G.C. JAIN MEMBER
Present for the Applicant: Shri Priyam R. Shah
The applicant M/s. Edutest Solutions Private Limited (previously known as Confisec Private Limited) is engaged in business of confidential printing of educational test papers, which requires team of highly experienced and talented persons and maintenance of top secrecy, accuracy and timely delivery of the material is essential part of work. The applicant is doing printing of educational test papers for Secondary and Higher Secondary Education Boards of various states and also at the national level and for various education institutes.
2. The applicant su

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s per Chapter Heading 4901, Printing of Books attracts no GST since they have been given exemption in view of their contribution to the betterment of society through the field of education, applicant's work is also part of the same objective. It is submitted that since exemption is given for printing of books, printing of question papers should also be exempted. The applicant has submitted that the printing of question paper is of secret / confidential nature therefore it should attract Nil rate / exempt from tax, otherwise disclosure of name of customer / buyer in Tax Invoice and providing details in GSTR 1 in certain cases would be contradictory to secrecy clause of agreement.
4. The applicant, vide letter dated 05.02.2018 further submitted that Sr. No, 66 of Notification No. 12/2017-CentraI Tax (Rate) dated 28.06.2017 (tax free services) refers to Heading 9992 – Educational services, which includes pre-primary education services, primary education services, secondary education serv

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or advance ruling –
(i) Whether activity of printing of question papers on behalf of educational institutions can be classified as activity of supply of goods or supply of services.
(ii) If it is supply of services, referring to Sr. No. 27 of Notification 11/2017-CTR dtd : 28.06.2017 as amended by Notification 31/2017-CTR dtd.: 13.10.2017, then benefit of Sr. No. 66 of Notification 12/2017-CTR dtd.. 28.06.2017 is allowable, as amended by Notification No. 2/2017-CTR of 25.01.2018; or
(iii) If it is supply of goods, then question paper printing should be treated as exempted goods at Sr. No. 1 19 of exempted list liable at Nil rate of tax under Chapter heading / subheading of 4901 10 10 of “Printed books including Braille books”, or
It should be covered by Schedule I at Sr. No. 201 liable to tax at 2.5% under “Brochures, leaflets and similar printed matter, whether or not in single sheets”.
7.1 The Central Goods and Services Tax and Central Excise Commissionerate, Ahmedabad North

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ring and views of the Central Goods and Services Tax and Central Excise Commissionerate, Ahmedabad North.
9. The first issue to be decided in this case is whether activity of printing of test papers / question papers by the applicant for its clients (Secondary and Higher Secondary Education Boards of various states, other educational institutes and others) should be treated as supply of goods or supply of service.
10.1 The Government of India, Ministry of Finance, Department of Revenue, Tax Research Unit, vide Circular No. 11/11/2017-GST dated 20, 10.2017, has issued clarification on taxability of printing contracts, as follows-
2. In the above context, it is clarified that supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc. printed with logo, design, name, address or other contents supplied by the recipient of such printed goods, are composite supplies and the question, whether such supplies constitute supply of goods or services would be

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oards / Educational Institutes. The scope of work of the applicant relates to compose, typeset, print, pack, transport, unload and supply sealed Question Papers to the Education Board / Educational Institutes.
10.3 As the usage rights of the manuscript material of Question Papers (intangible inputs) are owned by the Education Boards / Educational Institutes and the physical inputs used for printing belong to the applicant, supply of printing is the principal supply in this case and the same would constitute supply of service falling under heading 9989 of the scheme of classification of services.
11. The next issue which arises for consideration is applicability of Sr. No. 66 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended, or Sr. No. 27 of Notification No. 11/2017-CentraI Tax (Rate) dated 28.06.2017, as amended, (and corresponding Notifications issued under the Gujarat Goods and Services Tax Act, 2017) to the aforesaid supply of service.
12.1 Sr. No. 66 o

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alent.
NIL
NIL
12.2 The said Sr. No. 66 of Notification No. 12/2017-CentraI Tax (Rate) dated 28.06.2017 has been amended vide clause (o) of Notification No. 2/2018-CentraI Tax (Rate) dated After such amendment, the said Sr. No. 66 of Notification No. 12/2017-Central Tax (Rate) reads as follows –
(1)
(2)
(3)
(4)
(5)
Sl. No.
Chapter, Section, Heading, Group or Service Code (Tariff)
Description of Services
Rate (per cent.)
Conditions
66
Heading 9992
Services provided –
(a) by an educational institution to its students, faculty and staff;
(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;]
(b) to an educational institution, by way of,-
(i) transportation of students, faculty and staff;
(ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;
(iii) security or cleaning or housekeeping services performed in such educationa

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igher secondary school or equivalent;
(ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;
(iii) education as a part of an approved vocational education course;
13.1 Thus, as per Sr. No. 66(b)(iv) of Notification No. 12/2017-Centra1 Tax (Rate), as amended, 'services provided to an educational institution, by way of services relating to admission to, or conduct of examination by, such institution' is exempted from payment of Goods and Services Tax.
13.2 In the sub-item (iv) of item (b) of Sr. No. 66 of Notification No. 12/2017-Central Tax (Rate), as amended, the phrase used is 'services relating to admission to, or conduct of examination by, such institution'. Hon'ble High Court of Bombay, in the cate of Coca Cola India Pvt. Ltd. vs. Commissioner of Central Excise, Pune-III [2009 (242) E.L.T. 168 (Bom.)] = 2009 (8) TMI 50 – BOMBAY HIGH COURT, has held that the phrase 'relating to' widens the scope and observed a

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15 – ALLAHABAD HIGH COURT, and 76 Corpus Juris Secundum 621. Assuming that the investments in shares and in lands do not form part of the undertakings but are different subject matters, even then these would be brought within the purview of the vesting by reason of the above expressions. In this connection reference may be made to 76 Corpus Juris Secundum at pages 620 and 621 where it is stated that the term relate is also defined as meaning to bring into association or connection with. It has been clearly mentioned that relating to has been held to be equivalent to or synonymous with as to concerning with and pertaining to. The expression pertaining to is an expression of expansion and not of contraction.
The expression Relating to thus widens the scope of the definition.”
Therefore, the expression 'relating to' used in sub-item (iv) of item (b) of Sr. No. 66 of Notification No. 12/2017-Central Tax (Rate) widens the scope of the said entry and printing of question papers would be

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such institutions would be covered by Sr. No. 66 of Notification No. 12/2012-Central Tax (Rate), as amended.
13.5 As defined in clause (y) of Paragraph 2 of Notification No. 12/2017-Central Tax (Rate) 'educational institution' means an institution providing services by way of education (pre-school education and education up to higher secondary school or equivalent, education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force, or education as a part of an approved vocational education course). The benefit of Sr. No. 66 of Notification No. 12/2012-Central Tax (Rate) is admissible only in a case where service is provided to an educational institution.
14.1 Sr. No. 27 of Notification No. 11/2017-CentraI Tax (Rate) dated 28.06.2017 has been amended vide Notification No. 20/2017-Centra1 Tax (Rate) dated 22.08.2017 and 31/2017-Central Tax (Rate) dated 13.10.2017. After such amendment, the said Sr. No. 27 of Notification No. 11/2017-Cent

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RULING
(i) The activity of printing of question papers by M/s. Edutest Solutions Private Limited (GSTIN 24AAGCC5475Q2Z1) is activity of supply of service classifiable under heading 9989 of the scheme of classification of services.
(ii) The service provided by M/s. Edutest Solutions Private Limited (GSTIN 24AAGCC5475Q2Z1) to educational institutions by way of printing of question papers for conduct of examination by such institutions would be covered by Sr. No. 66 of Notification No. 12/2012-Central Tax (Rate), as amended and Notification No. 12/2012-State Tax (Rate), as amended.
The service provided by M/s. Edutest Solutions Private Limited (GSTIN 24AAGCC5475Q2Z1) to service recipients other than educational institutions by way of printing of question papers would be covered by Sr.No. 27(i) of Notification No: 11/20.17-Central Tax (Rate), as-amended, and Notification No. 11/2017-State Tax (Rate), as amended.
(iii) As the activity of printing of question papers by M/s. Edutest Solut

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M/s. Geodis Overseas Pvt. Ltd. Versus Commissioner of GST & Central Excise Chennai
Service Tax
2018 (9) TMI 1666 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 23-8-2018
Appeal No. ST/391/2010 – Final Order No. 42290/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri J. Shankar Raman, Advocate for the Appellant
Shri K. Veerabhadra Reddy, JC (AR) for the Respondent
ORDER
Per Bench
The facts of the case are that the appellants inter alia, were engaged in cargo handling service. Pursuant to audit, it appeared to the department that appellants (i) were required to pay service tax on reimbursable expenses incurred during the period 19.4.2006 to 31.7.2

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earing, ld. counsel Shri J. Shankar Raman appearing on behalf of the appellant submits that both the issues in dispute are no longer res integra and have been settled by number of decisions. In respect of demand pertaining to reimbursable expenses, he relies upon the decision of the Hon'ble Supreme Court in Union of India Vs. Intercontinental Consultants and Technocrats Pvt. Ltd. – 2018 (10) GSTL 401 (SC). In respect of the demand with regard to alleged wrong availment of CENVAT credit of services used for non-taxable output service, he relies on the following case laws:-
a. Commissioner of Central Excise Vs. Narmada Chematur Pharmaceuticals Ltd. – 2005 (179) ELT 276 (SC)
b. Commissioner of Central Excise Vs. Narayan Polyplast – 2005 (179

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Advantage India Logistics Pvt. Ltd. Versus Union of India & others
GST
2018 (9) TMI 1417 – MADHYA PRADESH HIGH COURT – 2018 (19) G. S. T. L. 46 (M. P.)
MADHYA PRADESH HIGH COURT – HC
Dated:- 23-8-2018
Writ Petition No. 16266 of 2018
GST
Shri Pankaj Kumar Jaiswal And Shri Sunil Kumar Awasthi, JJ.
For the Petitioner : Shri Vivek Dalal, learned counsel
For the Respondent Nos. 2 to 3 – State : Shri Romesh Dave, learned Government Advocate
ORDER
PER P.K. JAISWAL, J.
In the present writ petition, the petitioner – Advantage India Logistics Private Limited is praying for quashment of seizure memo dated 15.07.2018 (Annexure-P/1) issued under Section 129(1) of Madhya Pradesh Goods & Services Tax Act, 2017 (in short “the MPGST Act, 2017”).
2. According to the petitioner, M. P. State Government or officials authorized under the MPGST Act, 2017 have no jurisdiction to exercise the powers under the Integrated Goods and Services Act, 2017 (in short “the IGST Act, 2017), pa

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purposes of this Act, subject to such exceptions and conditions as the Government shall, on the recommendations of the Council, by notification, specify.
6. From perusal of the aforesaid, it is clear that the officers appointed under the MPGST Act, 2017 was authorized to be proper officers for the purposes of the IGST Act.
7. At present, no notification was issued by the Central Government under Section 4 of the IGST Act. By order dated 12.10.2017, the respondent No.4 was authorized as proper officer and was bestowed with powers such as inspection, search and seizure under Section 68 of the MPGST Act. Serial Nos.31 and 57 of the order dated 12.10.2017 (Annexure-R/1) reads as under :-
S. No.
Section
Functions Assigned
Desgination of Proper Officer
31
68(3)
To intercept any conveyance to inspect documents, devices and goods
Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer Inspector of State Tax Taxation Assistant
57
129(3)
To issue

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issued on 13.07.2018 to inspect the subject vehicle on 15.07.2018. On inspection, the respondent No.4 in exercise of powers under Section 129(1) of the MPGST Act passed the seizure order (Annexure-P/1) on 15.07.2018.
10. The respondent No.4 in compliance of the statutory mandate under Section 129(6) has passed a final order dated 23.07.2018 directing the petitioner to pay an amount of Rs. 4,20,266/- (minimum) as tax and penalty in terms of Section 129(3) of the MPGST Act.
11. Against the aforesaid final order dated 23.07.2018, statutory appeal under Section 109 of the Act has been provided.
12. Learned counsel for the petitioner has drawn our attention to Article 246-A and 269-A of the Constitution which was brought by one hundred and first (101) amendment on 08.09.2016 and submitted that Parliament has exclusive power to make laws with respect to goods and service tax where the supply of goods, or of services, or both takes place in the course of inter-state trade or commerce. As

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Amendment of notification no-11872 dt-10.08.2018 filling of return in form GSTR-3B
POL-41/1/2017-POLlCY /12281/CT Dated:- 23-8-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
Commissionerate of CT and GST, Odisha (At Cuttack)
(Finance Department, Government of Odisha)
No-POL-41/1/2017-POLlCY /12281/CT
Dated 23.08.2018
NOTIFICATION
In exercise of the powers conferred by section 168 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this

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M/s. Arignar Anna Sugar Mills Versus Commissioner of GST & Central Excise, Trichy
Service Tax
2018 (9) TMI 387 – CESTAT CHENNAI – 2019 (26) G. S. T. L. 54 (Tri. – Chennai)
CESTAT CHENNAI – AT
Dated:- 23-8-2018
Appeal Nos. ST/526/2011 and ST/40938/2013 – Final Order Nos. 42303-42304 / 2018
Service Tax
Hon'ble Ms. Sulekha Beevi C. S., Member ( Judicial ) And Hon'ble Shri Madhu Mohan Damodhar, Member ( Technical )
Shri T. Ramesh, Advocate for the Appellant
Shri K. Veerabhadra Reddy, JC ( AR ) for the Respondent
ORDER
Per Bench
The appellants are engaged in the manufacture of sugar and molasses. They are holding registration for payment of service tax on the services of transport of goods by road in goods carriage. On the basis of intelligence received that the appellants are providing taxable services on manpower recruitment or supply agency service, but not taken registration and are not paying service tax, investigations were conducted. It was revealed that the

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o demand service tax along with interest and for imposing penalty under the category of manpower recruitment or supply agency service. After due process of law, the adjudicating authority confirmed the demand of Rs. 3,54,57,555/- for the period from November 2005 to September 2010 and Rs. 56,37,264/- for the period from October 2010 to March 2011 along with interest and also imposed penalties under Sections 77 and 78 of the Finance Act. Hence these appeals.
2. On behalf of the appellant, ld. Counsel Shri T. Ramesh submitted that the appellant is a public sector undertaking under the Government of Tamilnadu engaged in the manufacture of sugar. The sugar factory is totally controlled by the Government of Tamilnadu and the price of the goods manufactured by the factory is also controlled by the Government. Further, the price of sugarcane procured is also periodically fixed by the Government. The employees of the sugar mill in the muster roll of the mill which in turn is controlled by the

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they are also provided necessary facilities. One of the said facility is to get the farmers registered themselves with the appellant's factory / sugar mill. Though it has become duty bound to supply the sugarcane at the doorsteps of the appellant-factory and appellant agrees to pay the price for such supply as per the price fixed by the Government of Tamilnadu, it is to ensure that there is consistent supply of sugarcane at the time of seasonal period. On receipt of the sugarcane in the factory, the total quantity supplied by such grower would be quantified and the price is paid to them after deducting the labour charges for harvesting the sugarcane. The cutting charges are negotiated by the farmers with the cutting labourers and the appellant has no say whatever in fixing the cutting price of the sugarcane. The farmer alone is liable to pay cutting charges to the labourers and not the sugar mill. To ensure that the sugarcane is harvested and there is regular supply during the period

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.7.2018 in the case of M/s. The Amaravathi Cooperative Sugar Mills Ltd. It is also submitted by him that for the subsequent period for the same assessee, Commissioner (Appeals) had dropped the demand on similar set of facts.
4. The ld. AR Shri K. Veerabhadra Reddy supported the findings in the impugned order.
5. Heard both sides.
6. The demand has been made on manpower supply service alleging that the appellant have supplied manpower to the sugarcane farmers for sugarcane harvesting. The contention of the department that the charges towards supply of cane harvesting labourers are recovered from the farmers at the rate accepted by the farmers and therefore the said activity would be covered within the definition of manpower recruitment or supply agency service under Section 65(68) of the Finance Act, 1994. The appellant has replied to the show cause notice dated 5.4.2011. It is explained by the appellant that there is no employer and employee relationship between the cutting labourer

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The Principal Commissioner of GST & Central Excise, Chennai Versus C. Kamalakannan
Service Tax
2018 (9) TMI 262 – MADRAS HIGH COURT – 2018 (18) G. S. T. L. 589 (Mad.)
MADRAS HIGH COURT – HC
Dated:- 23-8-2018
Civil Miscellaneous Appeal No.35 of 2018 and CMP.No.441 of 2018
Service Tax
T. S. Sivagnanam And V. Bhavani Subbaroyan, JJ.
For the Appellant : Mr.T.L.Thirumalaisamy, SPC
For the Respondent : Mr.N.V.Balaji
ORDER
Judgment was delivered by T. S. Sivagnanam, J.
This appeal filed by the Revenue is directed against the order passed by the  Customs, Excise and Service Tax Appellate Tribunal, South Zonal    Bench, Chennai in Appeal No.ST/41802/2016-SM in Final Order No.40715 of 2017 dated 18.5.2017.
2. The above appeal is admitted on the following substantial question of law :
“In the facts and circumstances of the case, in the absence of documentary evidence to show that the assessee had acted in bona fide belief and in the light of evide

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d charges and value added tax on them. However, the distributors did not raise any separate sale document in respect of subsequent sales made by them and did not charge sales tax/VAT on such sales and thus, they acted as a commission agent on behalf of the principal by promoting their products.
5. On scrutiny of the records furnished by the assessee, the Original Authority stated that the assessee is not registered with the Department till 17.7.2012 whereas he received commission charges for the services provided under the category 'business auxiliary service' from 2007-08 to 2011-12. However, the assessee did not disclose the actual amount received as commission as reflected in his balance sheets in the ST-3 returns filed on 24.8.2012 for the period from 2007-08 to 2011-12.
6. It appears that certain clarifications were obtained by the assessee and a statement was also recorded and ultimately, the assessee was called upon to show cause as to why the service tax along with ce

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Section 73(3) of the Finance Act, 1994 since there is no fraud or suppression of facts, etc., and the entire service tax along with interest was paid before the Department and the Department had any clue that the appellant was providing taxable service and before issuance of the said show cause notice and that therefore, they were covered under Section 73(3) of the Finance Act, 1994. Apart from the above contention, the assessee also advanced other contention on facts and relied upon certain judicial precedents.
9. The Tribunal, vide final order dated 18.5.2017, disposed of the appeal in favour of the assessee by setting aside the order passed by the Adjudicating Authority as well as the First Appellate Authority and held that the demand beyond the period of limitation would not be sustainable. Hence, the Revenue is on appeal before us as against order of the Tribunal.
10. We have heard Mr.T.L.Thirumalaisamy, learned Senior Panel Counsel appearing for the appellant and Mr.N.V.Balaji,

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taxable services and certain Appellate Authorities hold otherwise, the Hon'ble Supreme Court, in the case of Continental Foundation Jt. Venture Vs. CCE, Chandigarh-I [reported in (2007) 216 ELT 177] considered the expressions used under the Proviso to Section 11A of the Central Excise Act, 1944 and held as follows:
“10. The expression 'suppression” has been used in the Proviso to Section 11A of the Act accompanied by very strong words as 'fraud' or “collusion” and, therefore, has to be construed strictly. Mere omission to give correct information is not suppression of facts unless it was deliberate to stop the payment of duty. Suppression means failure to disclose full information with the intent to evade payment of duty. When the facts are known to both the parties, omission by one party to do what he might have done would not render it suppression. When the Revenue invokes the extended period of limitation under Section 11-A the burden is cast upon it to prove suppr

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rticular stand which rules out application of Section 11A of the Act.
12. As far as fraud and collusion are concerned, it is evident that the intent to evade duty is built into these very words. So far as mis-statement or suppression of facts are concerned, they are clearly qualified by the word 'wilful', preceding the words “mis-statement or suppression of facts” which means with intent to evade duty. The next set of words 'contravention of any of the provisions of this Act or Rules' are again qualified by the immediately following words 'with intent to evade payment of duty.' Therefore, there cannot be suppression or mis-statement of fact, which is not wilful and yet constitute a permissible ground for the purpose of the Proviso to Section 11A. Mis-statement of fact must be wilful.
13. That being so, the adjudicating authorities were not justified in raising the demand and CEGAT was not justified in dismissing the appeals.
14. On the ground of adjudica

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ger period under the Proviso to Section 11A of the Central Excise Act, 1944 cannot be invoked.
15. The operative portion of the order in the decision in Charanjeet Singh Khanuja reads as follows :
“Another plea raised in these appeals is regarding limitation. It is the contention of the assessees that there was absolutely no suppression or mis-statement of facts or deliberate contravention of the provisions of the Finance Act, 1994 or of the Rules made thereunder with intent to evade payment of service tax. The Department's contention, on the other hand, is that the assessees neither obtained service tax registration nor did they declare their activities to the jurisdictional Service Tax Authorities nor did they file ST-3 return and, therefore, they are guilty of suppression of relevant facts and deliberate violation of the provisions of the Finance Act, 1994 and of the Rules made thereunder with intent to evade payment of tax. On considering the rival submissions on this point,

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oundation Joint Venture Vs. CCE [(2007) Taxmann.com 532], when there is scope for doubt in the mind of an assessee on a particular issue, the longer limitation period under Proviso to Section 11A(1) cannot be invoked and in our view, the ratio of this judgment of the Apex Court is applicable to the facts of these cases. Therefore, the longer limitation period of five years under Proviso to Section 73(1) of the Finance Act, 1994 would not be invocable and duty can be demanded for normal limitation period of one year from the relevant date.”
16. In the impugned order, the Tribunal had followed the decision in Charanjeet Singh Khanuja, which has attained finality. The Revenue does not dispute the fact that there were two views on the issue within the Department itself and this was considered by the New Delhi Bench of the Tribunal in a batch of appeals, which consisted of both appeals filed by the Department against the orders passed by the Commissioner (Appeals) as well as appeals filed

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APGST Act, 2017- Intelligence based Enforcement action- Tax payers allotted to Central Tax Authorities – GST Council decisions on Cross –Empowerment
CCW/GST/74/2015 Dated:- 23-8-2018 Andhra Pradesh SGST
GST – States
Circular No. CCT's Ref. No. CCW/GST/74/2015 Dated. 23rd August, 2018
Office of the
Chief Commissioner of State Taxes,
Edupugallu, Vijayawada.
Present :- Sri J.Syamala Rao, I.A.S.,
Sub :- APGST Act, 2017- Intelligence based Enforcement action- Tax payers allotted to Central Tax Authorities – GST Council decisions on Cross -Empowerment- Reg.
Ref :-1. Minutes of the 9th GST Council Meeting held on 16.1.2017.
2. Minutes of the Coordination meeting held on 29.5.2018 at CGST, Visakapatnam.
********
It is notice

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the State tax administration on the same basis as under the CGST and SGST Acts either under law or under Article 258 of the Constitution but with the exception that the Central tax administration shall alone have the power to adjudicate a case where the disputed issue relates to place of supply, or when an affected State requests that the case be adjudicated by the CGST authority and for such issues of export and import as may be discussed in the Law Committee of officers and brought back to the Council for decision:
Further in the coordination meeting of the Central Tax and State Tax authorities of Andhra Region the following decisions relate to Enforcement Activities are taken.
A) Intelligence based irregularities: –
The authority dete

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M/s Vasu Clothing Private Limited Through Shri Ajay Jain Versus Union Of India Through Ministry Of Finance
GST
2018 (9) TMI 118 – MADHYA PRADESH HIGH COURT – 2018 (19) G. S. T. L. J73 (M. P.)
MADHYA PRADESH HIGH COURT – HC
Dated:- 23-8-2018
W. P. No. 17999 of 2018
GST
P. K. Jaiswal And S. K. Awasthi, JJ.
Shri R. Gogoi and Shri Alok Barthwal, learned Counsel for the petitioner
Shri Prasanna Prasad, learned Counsel for the respondents
ORDER
Heard on the question of admission as well as for grant of interim relief.
Issue notice.
Shri Prasanna Prasad, learned Counsel accepts notice on behalf of respondents and, therefore, no further notice is required.
In respect of interim relief, learned Counsel for the petitioner

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To extend the due date for filing of FORM GSTR-3B for the month of July, 2018.
35/2018-State Tax Dated:- 23-8-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010,
dated the 23rd August 2018.
NOTIFICATION
Notification No. 35/2018-State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC(HQ)-1/GST/2018/Noti/Returns/ADM-8.- In exercise of the powers conferred by section 168 of the Maharashtra Goods and Services Tax Act, 2017 (XLIII of 2017) read with sub-rule (5) of rule 61 of the Maharashtra Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Maharashtra State, on the recommendations of the Council, hereby

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Commissioner of Central Excise Delhi-III (now Commissioner of Goods and Services Tax, Gurugram) Versus M/s Chang Yun India Ltd.
Central Excise
2018 (8) TMI 1507 – PUNJAB AND HARYANA HIGH COURT – TMI
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 23-8-2018
CEA No.36 of 2018 (O&M)
Central Excise
MR. RAJESH BINDAL AND MR. AMIT RAWAL, JJ.
For The Appellant : Mr. Sourabh Goel, Advocatea
ORDER
RAJESH BINDAL J.
The appellant in the present appeal has challenged the order dated 05.06.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chandigarh arising out of Appeal No. E/395/2012, raising the following substantial questions of law:-
“(i) Whether the impugned order dated 05.06.2017 Annexure A-4 passed b

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benefit of CENVAT Credit for 'rent service', when admittedly, the part of premises has been sub leased to sister concern and therefore that part of service is not availed and does not have nexus with manufacturing process?
(iv) Whether Hon'ble CESTAT is justified in not considering the provisions of Rule 9 of CENVAT Credit Rules, 2004 which categorically provides for the documents on the basis of which CENVAT Credit may be claimed by the party?
(v) Whether the Ld. CESTAT has committed a grave error in allowing the appeal of the respondent and allowing CENVAT Credit claimed by the respondent on the basis of debit notes which does not find mention in Rule 9 of the CENVAT Credit Rules, 2004?
(vi) Whether in the facts and c

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COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE VADODARA – II Versus M/s MEGHMANI FINCHEM LTD.
Central Excise
2018 (8) TMI 1451 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 23-8-2018
R/TAX APPEAL NO. 1043 of 2018
Central Excise
MR. AKIL KURESHI AND MR. B.N. KARIA, JJ.
For The Petitioner : Mr Nirzar S Desai (2117)
For The Respondent : Mr Paresh M Dave(260)
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. This Tax Appeal is filed by the department challenging the order of Customs, Excise and Service Tax Appellate Tribunal dated 31.07.2017. The issue arises in somewhat peculiar background. We may briefly record the facts:
2. The principal issue between the department and the respondent-manufacturer is with respect to the assessee's claim of Cenvat credit of service tax paid on sales commission. Such an issue was decided by Division Bench of this Court in case of Commissioner of Central Excise, Ahmedabad vs. Cadila Healthcare Ltd reporte

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the Tribunal on this very issue. The department obviously placed heavy reliance on the judgements of High Court in cases of Commissioner of Central Excise, Ahmedabad vs. Cadila Healthcare and Astik Dyestuff Pvt. Ltd vs. Commissioner of Central Excise and Customs. The assessees relied on the amendment to the definition of term “input service” and argued that the same would apply to all pending cases irrespective of the date of amendment.
4. In view of such facts, the options before the Tribunal were either to await the outcome of the department's appeal in case of Essar Steel India Ltd (supra) if the decision in such appeal was likely to be rendered in near foreseeable future which would in addition to reducing the effort of both sides would also in many cases eliminate one stage of litigation. However, if the Tribunal was of the opinion that the judgement of the High Court may not be available in near future or for any such other good reason, it would not possible or advisable to

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en to reopening of all the issues. This would lead to multiplicity of proceedings. The parties, i.e. the department or the assessee, as the case may be, would have to file fresh proceedings once the High Court disposes of the appeal in case of Essar Steel India Ltd. In the mechanism provided, the Tribunal has also left many gaps. For example, there is no clarity as to what time limit within which the parties would have to file fresh proceedings. The Tribunal merely stated that soon after the verdict either side can approach. This term “soon after the verdict” is not possible of any clear application. Further, we wonder what would happen if no appeal is filed as per the liberty granted by the Tribunal. Whether the decision against the losing party would achieve finality; in which case what would happen to the tax or the refund is not clear. At which point of time such finality would be presumed is not specified. All in all, this is the most unsatisfactory manner in which, such large num

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GST on Service provided to Foreign Company in India
Query (Issue) Started By: – Rahul Gawande Dated:- 22-8-2018 Last Reply Date:- 27-8-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Hello,
I am IT Service provider. We provided service to a client of foreign company in India. We have to bill to foreign company who do not have any office in India. How do I bill them? Do I have to add GST, if so at what rate? They will be transferring payment in USD to our bank account. Do I have to pay any Currency Conversion charges to bank? If yes & what rate?
Please help.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
You are providing the service to the client of foreign company who is located in India. The service is provided

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RUMORS ON GST ON EXTRA NEUTRAL ALCOHOL IMPACT CAPITAL MARKET
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 22-8-2018

During FY 2017-18, the industry witnessed highway sales bans, demonetization, GST, route-to-market changes in UP, West Bengal and Chhattisgarh. The alcoholic beverages industry in India is heavily regulated, with excise and other taxes forming an important source of revenue for state governments.
The rumors or expectations of inclusions and exclusions from Goods and Services Tax (GST) net have its toll on stock market prices of liquor manufacturing companies. And it work both ways to raise or lower the stock market prices of these companies. This was witnessed recently in stock market behavio

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d alcohol which is a major input used for production of potable alcohol meant for human consumption with 90 percent usage. An inclusion of ENA in GST would mean that profitability of all alco-beverages companies would take a hit. The overhang of possible inclusion of extra neutral alcohol within the ambit of the goods and services tax (GST) remains, and the potential impact from this could knock off 10% to 15% from EBITDA (operating profit before tax). However, while centre is keen to impose this levy, many states are opposed to it as they feel that to tax it is their right. Currently, states levy VAT on ENA.
ENA is a derivative of sugarcane molasses and used in a number of industries, from cosmetics to alcoholic beverages. Almost 80 per c

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y not suffice for sustained premiumisation in the event of pullback.
How does it impact share prices can be understood from stock market trends. For example, the share price of United Spirits declined upto 4 percent 2-3 days before GST Council meeting on speculation that Extra Neutral Alcohol may be brought under the GST ambit which will adversely impact profitability of alco- beverages segment. Going further, the prices witnessed a decline of upto 15 percent in one month prior to July meeting of GST Council. Same could be seen for Radico Khaitan Ltd., another major player and others.
Recently, a company sought Advance Ruling on this issue but the Authority for Advance Ruling declined to issue any ruling or opinion stating that GST Counci

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TRANS-1 CREDIT
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 22-8-2018 Last Reply Date:- 25-8-2018 Goods and Services Tax – GST
Got 2 Replies
GST
We have entered all traded Goods stock in 7A column under Trans-1 and avail the credit. While verifying the concern officer they insists to fill all data in 7B instead of 7A.
How we will rectify the same ?
Reply By ANITA BHADRA:
The Reply:
Amendment in Tran-1 can be made only on case to case basis, where on an application mad

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Application of GST for consultancy services given to US company
Query (Issue) Started By: – Rajendra Talati Dated:- 22-8-2018 Last Reply Date:- 27-8-2018 Goods and Services Tax – GST
Got 11 Replies
GST
Sir:
We registered our LLP firm in Mumbai last year Sep 17, and as we do not expect our turnover crossing 20L we do not have GST number and not applied for it. We got a contract for consulting a US company for setting up their operations in Ahmedabad. (Their Ahmedabad entity is existing but for different business). The contract size is less than 20L. Our contract is signed with US company in USD and invoices will be raised in USD. My questions are –
(1) Will GST applicable for invoices under this contract? (2) Do I need to take GST number? (3) Or should we raise invoice to their Indian establishment in INR and get paid?
Thanks – Rajendra
Reply By ANITA BHADRA:
The Reply:
Your contract is signed with US Company and you are providing services to US Company . This will

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hanks – Rajendra
Reply By KASTURI SETHI:
The Reply:
No benefit of threshold exemption limit on account of export turnover. Registration under GST is required irrespective of the quantum of turnover of export.
Reply By Alkesh Jani:
The Reply:
Sir/Madam,
In this regards, my view is that, import of goods or services shall be treated as “Inter-State” but nowhere, it is stated that export is to be treated as “inter-state”. Moreover, as per the Trade Notice No.9 of DGFT, the person can export the goods based on PAN Number. This implies that GSTIN is not necessary unless specified under Section 24 of CGST ACT,2017. Therefore, GSTIN is not required for export of goods or services, if the turnover, is less than as prescribed under the law.
Our experts may correct me if mistaken,
Thanks
Reply By KASTURI SETHI:
The Reply:
Sh.Alkesh Jani Ji, Your views are innovative and can be termed as though provoking.
Reply By Alkesh Jani:
The Reply:
Sir,
With due regards, I invite your special a

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s not required.
I request that counter view, if any, may please be with proper authority.
Thanks
Reply By ANITA BHADRA:
The Reply:
Dear Alkesh Sir
In response to your point :-
In this regards, my view is that, import of goods or services shall be treated as “Inter-State” but nowhere, it is stated that export is to be treated as “inter-state”
* Inter-State supply covered under (7(5) IGST act) . Export is treated as Inter-state supply under GST and IGST is charge on export.
*
Reply By Ramaswamy S:
The Reply:
Please refer to Section 7(5) of IGST Act according to which Export is to be considered as Inter State Supply.
If it is a supply it can be either Inter state of Intra state. Export is not an Intra State Supply. Consequently it falls under the Inter State Supply and that is the reason for Section 7(5) of IGST.
Registration under GST is mandatory for Inter state supplies.
No GST is payable on export of services.
However, since the point of supply is in the taxable terri

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Extension of the due date for filing of FORM GSTR-3B for the month of July, 2018.
F.1-11(91)-TAX/GST/2018 Dated:- 22-8-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2018
Dated, Agartala, the 22nd August, 2018
NOTIFICATION
In exercise of the powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) read with sub-rule (5) of rule

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GST Filing Deadline Extended for Kerala, Mahe, and Kodagu Taxpayers; Extra Time to Avoid Penalties.
News
GST
Extension of last date for filing GST returns by taxpayers in Kerala, Mahe and Kod

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GSTR-3B Filing Deadline for July 2018 Extended to August 24 for All Taxpayer Categories.
News
GST
Extension of Last Date for filing GSTR-3B for July, 2018 extended till 24th August, 2018 for

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Extension of last date for filing GST returns by taxpayers in Kerala, Mahe and Kodagu extended
GST
Dated:- 21-8-2018

In view of the disruption caused due to severe floods in Kerala, Mahe (Puducherry) and Kodagu (Karnataka), the Competent Authority has extended the due dates for filing of the following GST returns by taxpayers registered in these areas:
Sl. No.
Return
Class of taxpayers registered in Kerala, Mahe (Puducherry) and Kodagu (Karnataka)
Extended due date
1
FORM GS

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Extension of Last Date for filing GSTR-3B for July, 2018 extended till 24th August, 2018 for all class of taxpayers
GST
Dated:- 21-8-2018

The last date for Filing of Return in FORM GSTR-

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GTA under both RCM & FCM Mechanism
Query (Issue) Started By: – Prakriti Mish Dated:- 21-8-2018 Last Reply Date:- 8-1-2019 Goods and Services Tax – GST
Got 14 Replies
GST
What would be the implications if a GTA has billed under both RCM and FCM.?
what would happen with the input taken in FCM ? Do we have to follow FCM ?
Reply By Ganeshan Kalyani:
The Reply:
GTA service supplier are exempted from GST registration. And if he wants to register then pay gst. Two rate option is available. Pay tax @12% with the benefit of input tax credit. Or pay tax @5% without availing input tax credit. If having registration and filing return is only costs the compliance.
Reply By KASTURI SETHI:
The Reply:
Heavens will not fall !!
Reply By

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Reply:
8.
Goods Transport Agency Service (GTA)
Allowed option of 12% GST with full ITC under forward charge. 5% GST with no ITC will also continue. (However, the GTA has to give an option at the beginning of financial year)
This is an extract of decisions taken by GST Council's 20th meeting held on 5.8.2017. As per this you cannot adopt hybrid procedure. GTA can wither opt for FCM or RCM. Regarding GTA Service, there is no change between pre-GST era and post-GST era. First liability is cast upon consignor or consignee and , thereafter, GTA comes into play. Practically, normally consignor or consignee pays the freight and they can take ITC after payment of GST in cash.
It is now crystal clear that you cannot opt for both mechanism

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, Thanks for liking and appreciating my reply on the issue.
Reply By Prakriti Mish:
The Reply:
Thank You Sethi Sir for the Reply.
Reply By Ganeshan Kalyani:
The Reply:
I agree with the views of Sri Kasturi Sir.
Reply By hr hr2:
The Reply:
Hello Sir,
A follow-up question:
-> If the GTA (Vehicle Owner) is currently registered under RCM and wishes to move to FCM in the next FY, how would the following cases be treated:
1. If the GTA places own vehicles directly to a manufacturer? (Freight + 12% needs to be charged?)
2. If the GTA places own vehicles through a broker, where broker is unregistered under GST, who needs to pay GST? Example- Goods manufactured by party A is being placed through a GTA party B who asks the broker for a veh

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Public Credit Registry (PCR) and Goods and Services Tax Network (GSTN): Giant Strides to Democratise and Formalise Credit in India (Dr. Viral V. Acharya, Deputy Governor, Reserve Bank of India, August 20, 2018 – at the Annual Global Banking Conference – FIBAC 2018 organised by Federation of Indian Chambers of Commerce and Industry (FICCI) and Indian Banks’ Association (IBA), Mumbai)
FEMA & RBI
Dated:- 21-8-2018

It is a pleasure to be with you all and share with you my thoughts on some recent developments that are expected to have transformative implications for our country. In particular, I wish to draw your attention to some major initiatives in gathering and analysing better credit data that can potentially have a huge impact in creating a financially healthy India.
It is a known fact that a large part of the Indian economy is informal. This year's Economic Survey has given us an estimate, sourced in large part from the implementation of the Goods and Services Tax

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t 1).4 In other words, there is financial under-penetration in India.
It is in this context that that I will share with you two giant strides being undertaken that will help India move towards more equitable and timely access to credit, especially to the underserved. While these strides are being undertaken independently, together they can democratise and formalise credit in India.
Public Credit Registry (PCR) for India
The first stride is the creation of a Public Credit Registry, or PCR in short. Last year in my speech5 at the Annual Statistics Day Conference in RBI, I focused on setting up a PCR in India. Till that time, the concept of PCR was not much discussed in our country, though a large number of countries had already established or were in the process of establishing PCRs. Today I am happy to quickly recount with you the progress that we have made in this direction thus far. The constitution of a High Level Task Force (HTF), under the chairmanship of Shri Y.M. Deosthalee, a

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ing all lender-borrower accounts without a size threshold. As of today, information on borrowings from banks, non-banking financial companies (NBFCs), corporate bonds or debentures from the market, external commercial borrowings (ECBs), foreign currency convertible bonds (FCCBs), Masala bonds, and inter-corporate borrowings are not available in a single data repository. The main objective of the PCR is to fill this lacuna and capture all the relevant information about a borrower, across different borrowing products, in one place. Moreover, significant parts of this registry of borrowing contracts and repayment history will be accessible to all stakeholders provided they too share their data with the PCR.
The HTF submitted its report6 on April 04, 2018 recommending that a PCR should be setup by the RBI in a phased and modular manner. The report of the task force has been placed in the public domain after the top management of the RBI discussed it and had it reviewed by its Legal Depart

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it scoring, the central bank could not precisely assemble data on the quality of the credit portfolio of banks' large borrowers at an aggregate level. The data are simply not being reported with integrity and full coverage in case of large corporate borrowers. That is where RBI's Central Repository of Information on Large Credits (CRILC), initiated in 2014, made a huge difference, even if it was somewhat late to be set up. CRILC provides a timely window on any degradation of credit of a large borrower at a bank to the central bank and to other banks having the same entity as a borrower. The Asset Quality Review (AQR) that followed in 2015 relied heavily on CRILC data to cleanse the Augean stables of massive and unrecognised non-performing assets (NPAs) that have saddled our banks. The credit information system, as a whole, has many such gaps which leave much scope for improvement.
In my speech in July last year, I had also provided another example of how research based on data from cr

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gal too. India can bring in a similar level of sophistication to its economic research through careful access to near-real-time and comprehensive credit data that a PCR would capture.
World Bank's Doing Business 20188 reports the coverage of the adult population by institutions gathering credit data in select countries, grouped by the existence of only Public Credit Registry (PCR), only Private Credit Bureaus (PCBs), and both PCR & PCBs (Table 1). It is to be noted that some countries have opted to have a PCR only for supervisory purposes, where they cover large credits only. It is also documented that the coverage of adult population by PCR and PCBs varies widely depending on the objectives set by the regulators as well as the prevailing socio-economic condition in these countries.
Table 1: Number of countries with Public Credit Registry (PCR) and / or Private Credit Bureaus (PCB)
Neither PCR nor PCB
Only PCR
Only PCB
Both PCR and PCB
24
52
70
44
Source: World Bank's Doing

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ver, India is one of the few countries to provide an authentication service atop these identity services. These identities can be used in a PCR to aggregate data about borrowers from across multiple institutions with a high degree of confidence in the accuracy of merging and referencing of data. Further, the PCR will be a single source of information that has veracity. It will make reporting for small financial institutions easier and also remove the inconsistencies that come from aggregation across different reporting formats of multiple financial institutions.
With a repository of such trusted data available, banks and other lenders will be able to take better credit decisions. It can help them recognize early warning signs of asset quality problems by being able to see performance on other credits. The principle of reciprocity is baked into a PCR. While the lending institutions will be mandated by law to share borrower information, most do it willingly, because, in turn, they want

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CR on the legal front.
1. Organization: The PCR is initially being set up within the existing RBI infrastructure. The Reserve Bank, being a statutory corporation, can do only those activities which are permitted by the Reserve Bank of India Act, 1934 or other legislations. In addition to its core central banking functions, the Reserve Bank also performs certain promotional functions. However, this promotional activity is limited to 'financial institution' only10. Since no financing activity is contemplated for the proposed PCR, it might be difficult to label PCR as a 'financial institution'. This takes it out of the purview of a promotion under the Reserve Bank of India Act, 1934.
Another option is to promote an organization for a matter incidental to the functions of the Reserve Bank11 – as part of the Reserve Bank of India Act, 1934 or Banking Regulation Act, 1949 or any other enactment. Collection of information, including credit information, from its regulated entities is an impo

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fically permitted. As the PCR will have to get information from different sources, the inability of the sources to share such information can be a constraint. To this end, the PCR will have a consent-based architecture.
The notice and choice framework to secure an individual's consent is fundamental to data processing practices in a digital economy. It is based on the act of an individual providing consent for certain actions pertaining to his/ her data. It is essential that users provide consent to an entity sharing data (the data provider) before they share data with an entity requesting access (the data consumer). The consent based architecture of the PCR will strengthen privacy of data subjects by ensuring that the data is accessible only to the data consumer, only for stipulated period of time and only for a stipulated purpose, as consented to by the user.
3. PCR Act: Having regard to the complexities discussed above, it is desirable to have a special comprehensive legislation,

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cs of how PCR proposes to augment the core credit information reported by regulated entities with linkage to other information sources and deliver the full potential of information to the stakeholders. For example, through the CIN it may connect to the company's financial statements. It should make alternate data, like utility bill payments records, available for credit decisions. This can significantly help to foster financial inclusion and democratise credit by allowing lending decisions to be based on all cash-flow activity of a borrower, even when physical asset creation has not yet taken place.
Goods and Services Tax Network
Let me now turn to a seemingly unrelated second stride being undertaken that can help directly address the information asymmetry problem in the credit market. It is one that most of you already know. So I don't want to spend time explaining it, but instead focus on how it can move in lock-step with the PCR in completing a rich journey for formalising credit

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ng them a powerful incentive to register, so they could secure input tax credits on these purchases.
The Input Tax Credit motivation is a strong push towards digitisation and formalisation of small businesses. Moreover, the acceptance of invoices by the buyers creates a trusted repository of invoices. We know they aren't just cooking their books; they have verified buyers at the other end who vouch for the invoice generated. This gives one a potentially penetrative view into the otherwise invisible 10 million businesses that are now on GSTN, uploading roughly 1 billion plus invoices every month13.
Source: https://www.gstn.org/ecosystem/
The GST ecosystem has a layer between the tax payer and the GST system (Chart 3). The GST Suvidha Providers (GSPs) are envisaged to provide innovative and convenient methods to taxpayers and other stakeholders in interacting with the GST systems. There will be two sets of interactions, one between the App user and GSP and the second between the GSP a

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itutions is that they are all digital-native. They have been designed as digital infrastructure, being able to support multiple use cases atop them, without being partial or overly prescriptive on any one use case. This is not happening in a vacuum. Much of this would not be possible if the other roadblocks to going digital weren't already solved. Other public digital infrastructure such as eKYC for knowing your customer or Unified Payments Interface (UPI) for digital payments are nudging users towards creating larger data footprints, and helping them indirectly improve their creditworthiness.
With this infrastructure in place, we expect the costs for on-boarding those users who are currently excluded by formal credit to nosedive. It will become feasible to serve a large number of customers, operating at a much lower average transaction size. Just like in the Fast-moving Consumer Goods (FMCG) sector, banking and access to credit too will be 'sachetized' to make it more accessible and

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deration of Indian Chambers of Commerce and Industry (FICCI) and Indian Banks' Association (IBA) on August 20, 2018 at Mumbai. A Theme Talk was also delivered on the subject at the 12th Annual Statistics Day Conference organised by the Reserve Bank of India at Mumbai on July 23, 2018.
2 Economic Survey 2017-18, Vol 1.
3 Ibid.
4 Data from https://stats.bis.org/statx/srs/table/j?m=A
5 A Case for Public Credit Registry in India – https://rbi.org.in/scripts/BS_SpeechesView.aspx?Id=1042
6 https://www.rbi.org.in/Scripts/BS_PressReleaseDisplay.aspx?prid=44133
7 https://www.bis.org/ifc/publ/ifcb41k.pdf
8 http://www.doingbusiness.org/data/exploreeconomies/
9 'The national credit bureau: A key enabler of financial infrastructure and lending in developing economies', McKinsey Working Papers on Risk, No. 14.
10 See: Section 17(8-AA) of the Reserve Bank of India Act, 1934.
11 See: Section 17(16) of the Reserve Bank of India Act, 1934.
12 ibid
13 Estimates available at: https://economict

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Inward remittance
Query (Issue) Started By: – J eswasr Dated:- 21-8-2018 Last Reply Date:- 29-8-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Sir,
May I know the GST rates payable by agents for inward remittances received from overseas suppliers? Both IGST and CGST payable?
Thanks
Reply By Ganeshan Kalyani:
The Reply:
Pls eloborate your query to answer appropriately.
Reply By KASTURI SETHI:
The Reply:
It is inter-State service. IGST applicable. Rate of GST depends upon the nature of service being provided/received. Pl. elaborate your query for correct and complete reply as rightly pointed out by Sh.Ganeshan Kalyani Ji.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
'Inward remittance' indicates that th

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Incomplete E-Way Bill Leads to Goods Detention: Courts Cannot Override Clear Legislative Mandates with Discretion.
Case-Laws
GST
Detention of goods with vehicle – incomplete e-way bill – What are the documents to be carried along with the goods? – The language and the legislative intent clear, courts, in the name of discretion, cannot do violence to the statutory mandate. Discretion smooths the edges, but does not cut corners – there are no interpretative ambiguity or legislative crevas

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M/s. S.M. Niryat Pvt. Ltd. Versus CGST-Kolkata
Service Tax
2018 (12) TMI 73 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 21-8-2018
Appeal No. ST/75952/2018 – FO/76526/2018
Service Tax
SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL)
Shri Dilip Kumar Singh, CA for the Appellant (s)
Shri S. Mukhopadhyay, Suptd. (A. R.) for the Revenue
ORDER
PER SHRI P.K. CHOUDHARY
Heard both sides and perused the appeal records.
2. I find that the Assistant Commissioner of Service Tax Division-III Service Tax Commissionerate, Kolkata vide OIA No. 14/ST/DIVIII/ Kol/2014-15 dated 02/04/2014 had allowed the exemption by way of sanctioning an amount of Rs. 4,48,188/- claimed by the appellant as refund of whole of Service Tax paid on taxable specified services for export of goods against Shipping Bills in terms of Notification No. 41/2012-ST dated 29/06/2012 as amended.
3. The Revenue filed appeal before the First Appellate Authority.
4. The Ld. Commissioner (Appeals) allowed the

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gs are observed:
01. -that the claimant has certified on all the original copy of invoices/bills/challans in terms of para-3(h) of the said notification, since the amount of claim i.e. Rs. 4,48,148/- for refund is 0.47% of the total FOB value amounting to Rs. 95717088/- which is below 0.50% of the declared FOB value of export.
02. -that from the certification made on all the original copy of invoices/bills/challans, it is observed that the said claimant declared that they have received and used the specified services for export of the said goods by mentioning specific chipping bill nos. as well as taxable specified services.
03. -that from the certification made on all the original copy of invoices/bills/challans and in the declaration made in the Form- A1, it is observed that the said claimant declared that they have actually paid the service tax on the specified services to the respective service providers.
04. -that the said claimant sought for refund of whole of service tax amo

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) iii) 4432548 dt. 13.03.2013 (LEO Date 14.03.2013) iv) 4297347 dt.0503.2013 (LEO Date 13.03.2013) v) 4297347 dt. 05.03.2013 (LEO Date 13.03.2013) vi) 4298180 Dt.05.03.2013 (LEO Date 13.03.2013) along with all the documents furnished by the said claimant in support of their refund claim of service tax under Notification No.41/2012-ST dated 29.06.2012 and my findings are:
I.-that the said claimant filed the claim for refund of Service Tax paid on taxable specified service for export on 14.02.2014 for an amount of Rs. 4,48,188/- which I find has been filed within the stipulated time limit in terms of the said notification.
II.- that the said claimant has certified on all the original copy of invoices/bills/challans in terms of para-3(h) of the said notification, since the amount of claim i.e. Rs. 4,48,188/- for refund is 0.47% of the total FOB value amounting to Rs. 95717088/- which is not more than 0.50% of the declared FOB value of export.
III-that the said claimant filed their clai

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eign convertible currency in terms of para 4 of the said notification according to Final Commercial Invoice.
VII.-that the said claimant declared in their letter regarding non-availment of electronic refund of service tax from customs as per the said notification.
VIII.-that the said claimant submitted the claim papers accompanied by relevant documents and co-relation and nexus between input services and exports made for the said period of claim for refund as well as payment of Servie Tax made by them has been established in terms of the said notification read with Mof, DoR (TRU) Circular No.120/01/2010-ST dt.19.01.2010 and para VII of circular no. 112/06/2009-ST dt. 12.03.09.
IX-that the claimed amount of Rs. 4,48,188/- as refund of Service Tax paid on taxable specified services provided, as detailed at Annexure-A of the brief fact above, I find that services in respect of the said invoices mentioned at the brief fact above are the taxable specified services in terms of the said no

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