Goods and Services Tax

In Re: M/s. Emco Limited
GST
2018 (12) TMI 649 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2019 (20) G. S. T. L. 401 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 25-7-2018
GST-ARA-16/2018-19/B-74
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 CGST Act and MGST Act”] by EMCO LIMITED, the applicant, seeking an advance ruling in respect of the following question :
1.1 The question/ issue before Your Honor is whether GST is leviable on the transportation charges levied by the Applicant on PGCIL?
1.2. In case the GST is payable, what would be the rate of GST to be charged on such charges?
At the outset, we wou

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n and Distribution Sector. The Company has two divisions namely (i) Transformer division and (ii) Project division. The Transformer division manufactures widest range of transformers which are used in the power industry. The Project division has two Strategic business units (i) Sub-station SBU (ii) Manufacturing Tower and Transmission Line SBU. Sub-station SBU focuses on turnkey projects in the Transmission & Distribution area strengthening the substation and distribution network and Transmission Line SBU offers a wider portfolio of products and solutions for Transmission and Distribution of Power.
2. The Applicant, as part of its activities under the Project division has entered into following contracts with Power Grid Corporation of India Limited (hereinafter referred to as 'PGCIL') as under:
(i) Supply of Towers and Transmission line Products; (referred to as 'Supply contract'/'First Contract')
(ii) Services contract (referred to as 'Service contract' /'Second Contract'); and

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ce contract, PGCIL agrees to pay the Applicant the contract price along with all the taxes and duties as applicable on the same.
The Applicant issues separate invoices to PGCIL for (i) for the supply of goods (ii) supply of services. With respect to the services, the Applicant issues separate invoice for each service.
3. The Applicant, for the purposes of transportation of goods, avails the service of a Goods Transport Agency (GTA) Who transports the said goods to the location of PGCIL. The Applicant also pays tax under reverse charge on the said services availed from a GTA.
4. In view of the above, the issue for determination before the Authority for Advance Ruling AAR') is whether GST is leviable on such freight charges being recovered and if so at what rate.
STATEMENT CONTAINING THE APPLICANT'S INTERPRETATION OF LAW AND/OR FACTS, AS THE CASE MAY BE, IN RESPECT OF THE QUESTION(S) ON WHICH THE ADVANCE RULING IS REQUIRED
2. ISSUE FOR DETERMINATION
2.1 The question/ issue before

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n
18
9965
Services by way of transportation of goods-
(a) by road except the services of-
(i) a goods transportation agency;
(ii) a courier agency;
(b) by inland waterways.
NIL
NIL
3.2. As understood from above, supply of services by way of transportation of goods by road (unless provided by a GTA or courier agency) are exempt from GST and thereby not subject to tax.
3.3. As per clause (ze) of the above Notification, 'Goods Transport Agency' is defined to mean-
“any person who provides service in relation to transport of goods by road and issue consignment note, by whatever name called”
3.4. It is submitted that the Applicant does not issue any consignment note in the course of providing the transportation services to PGCIL. This being the case, the Applicant is of the view that it does not qualify as a 'Goods Transport Agency'. The Applicant is also not a courier agency and accordingly, the transportation services provided by the Applicant may not be subject to GST.
3.5.

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onstitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary;
TAXABILITY OF COMPOSITE SUPPLY [SECTION 8 OF THE CGST ACT]
3.7. The tax liability on a composite or a mixed supply shall be determined in the following manner, namely: –
a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and
b) a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax,
3.8. Upon reading of the above provisions, it can be seen that in cases where two or more taxable supplies of goods or services or both are naturally bundled in the course or furtherance of business the supply would qualify as Composite supply. Further, as per Section 8 of CGST Act, the Composite supply would be treated as a supply of 'Principal supply' for the purposes of CGST Act and

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e of supply;
* Majority of suppliers provide such a bundle;
* One supply is main and other is ancillary
3.12. In respect of the above position in law, it would be important to determine whether the transportation services provided by the Applicant would qualify as a 'taxable supply' or not in terms of the facts mentioned above and also whether such services form part of a Composite supply, if any especially since a Composite supply only covers two or more taxable supplies.
4. RELEVANT CLAUSES OF THE AGREEMENT BETWEEN EMCO Ltd. AND PGCIL
Reference is sought to the underlying agreement under Exhibit A between the Applicant and PGCIL. The relevant clauses of the same are reproduced hereunder for ready reference:
SUPPLY CONTRACT –
THIS CONTRACT AGREEMENT No. CC-CS/651-SR1/TW-3573/3/G10/CA-1/7292(also referred to as 'Ex-works Supply Contract/the First Contract') is made on the 8th June 2017;
Article 2 – Contract Price and Terms of Payment
2.1 Contract Price:
The employer her

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, delivery, , unloading, handling, Storage, erection (of all equipment and material) including associated Civil works, detailed survey including route alignment, profiling, tower spotting, optimization of tower locations, soil resistivity measurement and geotechnical investigation (including special foundation locations viz. pile/well foundation locations, whenever applicable and covered under BPS), Check survey, classification of foundation for different type of tower and casting of foundation for tower as per POWERGRID's foundations drawing, tack welding of bolts and nuts including supply and application of zinc rich plant, fixing of insulator strings, stringing of conductors and earth wires/OPGW along with all necessary line accessories; Stringing Power line crossing section under Live Line Condition (wherever applicable); painting of towers & supply and erection of span markers, obstruction lights (wherever applicable) for aviation requirements (as required), testing and commission

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dation locations, whenever applicable and covered under BPS), check survey, classification of foundation for different type of tower and casting of foundation for tower as per POWERGRlD's foundations drawing, tack welding of bolts and nuts including supply and application of zinc rich plant, fixing of insulator strings, stringing of conductors and earth wires/OPGW along with all necessary line accessories; Stringing Power line crossing section under Live Line Condition (wherever applicable); painting of towers & supply and erection of span markers, obstruction lights (wherever applicable) for aviation requirements (as required), testing and commissioning of all equipment and materials, etc. for complete execution of the Tower Package TW05 for +-800kV Raigarh – Pugalur Transmission Line Part-V associated with HVDC Bipole Link between Western region (Raigarh, Chhattisgarh) and Southern region (Pugalur, Tamil Nadu)- North Trichur (Kerala) as detailed in the Contract document (“the facilit

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able on invoice raised by Applicant towards freight and other incidental expenses outsourced by the Applicant?
* If GST is payable, applicable rate of tax on the said transportation service?
03. CONTENTION – AS PER THE CONCERNED OFFICER
The submission, as reproduced verbatim, could be seen thus-
1. Issue for determination-
1.1 The question/ issue before Your Honor is whether GST is leviable on the transportation charges levied by the Applicant on PGCIL?
1.2 In case the GST is payable, what would be the rate of GST to be charged on such charges?
Dealer's Contention:
As per notification No. 12/2017 dated 28.06.2017 Entry No. 18, exempt services by way of transportation of goods by road except inter alia by GTA.
As understood from above, supply of services by way of transportation of goods by' road (unless provided by a GTA or courier agency) are exempt from GST and thereby not subject to tax.
Department's Submission:
Composite supply means a supply made by a taxable perso

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s where two or more taxable supplies of goods or services or both are naturally bundled in the course or furtherance of business the supply would qualify as Composite Supply. Further as per Section 8 of CGST Act, the Composite supply would be treated as a supply of 'Principal Supply' for the purposes of CGST Act and would be taxed accordingly.
3. A 'Principal Supply' would mean the predominant element of supply involved in the Composite supply. The composite supply can, therefore, be broadly divided into two parts (i) Principal Supply i.e. predominant element (ii) other ancillary supplies.
4. As observed from above, a supply would qualify as a Composite supply only in cases where such supply consists of two or more taxable supplies. Therefore, it is crucial to analyze the term 'Taxable supply' as defined under Section 2(108) of CGST Act. The same is reproduced hereunder: 'taxable supply means a supply of goods or services or both which is leviable to tax under this Act.
M/s. Powe

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– SUPREME COURT OF INDIA
3. Judgement of Supreme Court of India Hindustan Sugar Mills Etc vs State of Rajasthan And Others on 22nd August, 1978 = 1978 (8) TMI 186 – SUPREME COURT OF INDIA
4. Advance ruling Judgment of M/s. Emc LTD dt.12.02.2018
In the light of the above, contract is a composite contract (indivisible) and GST should be levied on total contract price including material, supply, service, freight etc. GST should be levied on fabricated galvanized steel structure tower (HSN Code: 7308) at the rate of 18 percent.
04. HEARING
The case was taken up for Preliminary hearing on dt. 26.06.2018 with respect to admission or rejection of present application when Sh. Harsh Shah, Advocate along with Sh. Jigar Vachharajani Advocate, Sh. Amit Singh, GM Transmission, Mr. Ganesh Tawari, Company Secretary and Mr. Suresh Disale, Manager Tax appeared and made submissions as per contentions made in ARA. Jurisdictional Officer, Sh. S. D. Tandale, Dy. Commissioner of S.T. (E- 643) LTU-0

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s activities has entered into following contracts with Power Grid Corporation of India Limited (hereinafter referred to as 'PGCIL') as under:
(i) Supply of Towers and Transmission line Products; (referred to as 'Supply contract'/ 'First Contract')
(ii) Services contract (referred to as 'Service contract'/ 'Second Contract');
In this case applicant's submission is that it has entered into two separate contracts one for supply of goods and other for supply of services. As regards supply of services applicants has stated that goods that are sold ex-factory basis and thereafter they were transported to the project site for which separate consideration has been decided.
As per second contract entered into with PGCIL in respect of various services to be undertaken upto successful commissioning of the project which includes planning, transportation of goods, loading and unloading etc for which seprate invoices and consideration has been stipulated. For the purpose of transportation of g

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ice and should be taxed accordingly.
In order to examine this view of the applicant we examine the terms of the contract executed between the applicant and the PGCIL. The contract document reads as under:-
Contract agreement for-
Tower Package TW05 for + 800KV HVDC Raigarh- Pugalur Transmission Line Part-V associated with HVDC Bipole link between Western region (Raigarh, Chhattisgarh) and Southern region (Pugalur, Tamil Nadu)- North Trichur (Kerala).
Now we refer to relevant clauses of contract to understand the exact nature of works undertaken by the applicant.
1.Supply contract- THIS CONTRACT AGREEMENT No. CC-CS/651-SR1/TW-573/3/G10/CA-1/7292(also referred to as 'Ex-works Supply Contract/the First Contract') is made on the 8th June 2017;
2.0 Of the contract -AWARD OF CONTRACT AND ITS SCOPE
2.1 We confirm having accepted your Bid (referred to at para 1.3 & 1.5 above) read in conjunction with all the specifications, terms & conditions Of the Bidding Documents (referred to at pa

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r applicable);
(iii) Supply of Earthwire.
(iv) Supply of Tower Earthing.
The scope of work under this Notification of Award (NOA) shall also include all such items which are not specifically mentioned in the Bidding Documents and/or your bid but are necessary for successful completion of your scope under the Contract for the construction of Tower Package TW05. +800kV HVDC Raigarh- Pugalur Transmission Line Part-V associated with HVDC Bipole link between Western region (Raigarh, Chhattisgarh) and Southern region (Pugalur, Tamil Nadu)- North Trichur (Kerala) unless otherwise specifically excluded in the Bidding Documents or in this NOA.
2.2 The Notification for Award of Contract for performance of all other activities, as set forth in the Bidding Documents, viz. inland transportation, insurance, delivery, unloading, handling, storage, erection of all equipment and material) including associated civil works, detailed survey including route alignment, profiling, tower spotting, opt

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alled the “Second Contract” or “Services Contract”).
Notwithstanding the award of work under two separate Contracts in the aforesaid manner, you shall be overall responsible to ensure the execution of both the Contracts to achieve successful completion and taking over of the works under the package by the Employer as per the requirements stipulated in the Bidding Documents. It is expressly understood and agreed by you that any default or breach under the 'Second Contract ' shall automatically be deemed as a default or breach of this First Contract' also and vice-versa, and any such default or breach or occurrence giving us a right to terminate the 'Second Contract' either in full or in part, and/or recover damages there under, shall give us an absolute right to terminate this Contract, at your risk, cost and responsibility, either in full or in part and/or recover damages under this First Contract' as well. However, such default or breach or occurrence in the 'Second Contract', shall

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tisgarh) and Southern region (Pugalur, Tamil Nadu – North Trichur (Kerala)Contract Agreement No. CC-CS/651-SRVIW-3573/3/G10/CA-II/7293
Scope of work WHEREAS the Employer desires to engage the Contractor for providing all the services inter-alia including inland transportation, insurance, delivery, unloading, handling, storage, erection (of all equipment and material) including associated civil works, detailed survey including route alignment, profiling, tower spotting, optimization of tower locations, soil resistivity measurement & geotechnical investigation (including special foundation locations viz. pile/ well foundation locations, whenever applicable & covered under BPS), check survey, classification of foundation for different type of tower and casting of foundation for tower footings as per POVVERGRIDs foundations drawing, tack welding of bolts and nuts including supply and application of zinc rich paint, fixing of insulator strings, stringing of conductors and earth wires/ OP

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e Contractor of its obligations hereunder. The Contract Price shall be the aggregate of INR 80, 43,90,567 / (Rupees Eighty Crores Forty Three Lakh Ninety Thousand Five Hundred Sixty Seven Only), or such other sums as may be determined in accordance with the terms and conditions of the Contract. The break-up of the Contract price is as under.
SI. No.
Price Component
Amount (in IRS.)
1.
Transportation, Insurance and other Incidental Services
5,95,56,644/-
2.
Installation Services
74,48,33,923/-
Total for Services Contract
80,43,90,567/-
Article 5:- Notwithstanding the award of work under two separate Contracts in the aforesaid manner, the contractor shall be overall responsible to ensure the execution of both the Contracts to achieve successful completion and taking over of the works under the package by the Employer as per the requirements stipulated in the Bidding Documents. It is expressly understood and agreed by you that any default or breach under the 'First Contract'

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can be safely concluded that the agreement for setting up Tower Package TW05 for +800KV transmission Line Project is a single indivisible contract. As the contract consists of two or more taxable supplies of goods and services and their combination, is a composite supply as defined u/s 2(30) of the GST Act. For the proposition of law that the first contract and the second contract is one single individual contract, we may find support from the decision of Supreme Court of India in case of M/s. Indure Ltd. & Anr vs Commercial Tax Officer & Ors. on 20 September, 2010 C.A. NO. 1123 of 2003 = 2010 (9) TMI 883 – SUPREME COURT OF INDIA.
Wherein Court held as below:
9. The total contract was agreed to be divided into two separate contracts, (i) supply contract, and (ii) erection contract, with a cross-fall breach clause wherein breach of either of the contracts would entitle the owner/ contractee (N.T.P.C) to cancel the other contract also.
10. In the said meeting itself, it was agreed b

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te works contract as defined u/s 2(119) of the GST Act. We reproduce the section as below:
2(119) “works contract” means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract;
As averted above, the contract executed between the parties is for complete execution of the Tower package Tower Package Tw05 for + 800RV/HVDC Raigarh- Pugalur Transmission Line Part-V associated with HVDC Bipole link between Western region (Raigarh, Chhattisgarh) and Southern region (Pugalur, Tamil Nadu) – North Trichur (Kerala).
As such we do not find any difficulty to arrive at conclusion that the subject contracts are for commissioning of immovable property wherein transfer of property in goods (whether as goods or in some o

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COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE Versus TIRUPATI SARJAN LIMITED
Service Tax
2018 (11) TMI 423 – GUJARAT HIGH COURT – 2018 (18) G. S. T. L. 216 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 25-7-2018
R/TAX APPEAL NO. 922 of 2018
Service Tax
MR M.R. SHAH AND MR A.Y. KOGJE, JJ.
For The Petitioner : Mr Nirzar S Desai (2117)
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH)
1. Feeling aggrieved and dissatisfied by the impugned Order No.A/13580/2017 passed by the learned Customs, Excise & Service Tax Appellate Tribunal, Western Zonal Bench, Ahmedabad in Appeal No.ST/11307/2017, by which the learned Tribunal has allowed the said Appeal preferred by the respondent herein and has quashed and set aside the penalty le

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se where any tax has not been levied or paid or short levied or short paid or erroneously refund in short or short paid or erroneously refunded by reason of (a) fraud or (b) collusion or (c) wilful mis-statement or (d) suppression of facts or (e) contravention of this Chapter, the penalty is leviable.
4. Considering the facts and circumstances as narrated hereinabove, the case does not fall in any of the clauses mentioned under Section 78 of the Finance Act, 1994. Therefore, the learned Tribunal has rightly quashed and set aside the penalty levied under Section 78 of the Finance Act, 1994. Hence, it cannot be said that the learned Tribunal has committed any error which calls for interference of this Court.
5. in view of the above, no subs

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IN RE: JUPITER SOLAR POWER LTD.
GST
2018 (11) TMI 401 – AUTHORITY FOR ADVANCE RULING HIMACHAL PRADESH – 2018 (18) G. S. T. L. 53 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING HIMACHAL PRADESH – AAR
Dated:- 25-7-2018
Order No. EXN-JCSTE/ARA-PLP/2018-19-01-04
GST
Shri Hitesh Sharma, Member (SGST) And Dr. Ravindra Kumar, Member (CGST)
ORDER
Proceedings: Present application has been filed u/s 97 of the Central Goods & Services Act, 2017 & similar provisions under Himachal Pradesh Goods & Services Act, 2017 (hereinafter referred to as CGST Act, 2017 & HPGST Act, 2017). The Applicant M/s. Jupiter Solar Power Ltd. Baddi is a registered taxpayer & is engaged in manufacture of solar photovoltaic cells in its factory located at Baddi, Distt. Solan (H.P.).
2. For admission & hearing u/s 98 of the CGST Act, 2017/HPGST Act, 2017, notice was issued to the applicant on dated 10-7-2017 directing him to appear on 16-7-2017. However, on 16-7-2017, Mr. Daman Thakur, representativ

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lity of Notification issued under the provisions of the Act', which is specified under Section 97(2)b of the Act. So, in view of the above, the application of the Applicant was admitted. Thereafter, the arguments of the Applicant were heard & ruling was reserved which is released today i.e. on dated 25-7-2018.
3. Statements of facts
(a) As per the Annexure-I appended to the application, the Applicant is engaged in manufacturing of Solar Photovoltaic cells. For the manufacture of solar photovoltaic cells, the Applicant procures (imported as well as indigenous) following items/ parts/ materials which are essential components of Solar Photovoltaic Cells. Out of these items Silicon Wafers is the most important item which absorbs the photons & in turn generates electricity.Table A-List of inputs for manufacture of Solar Photovoltaic Cells:
Sr. No.
Description
Classification
1.
Undiffused polycrystalline silicon wafers
3808 00 10
2.
Aluminum paste
3212 90 30
3.
Hydrofluoric

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ed
The Applicant wants the Advance Ruling on the issue that whether the items used for manufacture of Solar Cells as listed in table above procured by Applicant can qualify as parts for manufacture of Photovoltaic Cells/Solar Cells to be covered under Entry 234 of Schedule-I of Notification No. 1/2017-Integrated Tax (Rate), dated 28-6-2017 or not.
5. Interpretation of the Applicant
(a) As per the Applicant, Silicon wafer is the most important part for the manufacture of solar cells. Silicon wafer combines with the product & makes up whole of the solar/photovoltaic cells. It is contained in the solar cell & visible in it. However, when it is taken out, major damage shall be caused because it is fitted in somewhat permanent way. Without wafer the functional value of the photovoltaic cell becomes NIL because the wafers help in creating electricity by absorbing photons from the sunlight.
(b) The expression used in Entry 234 of Schedule-I of Notification above is not “Part of Photovolta

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with others, makes up whole of something”.
So, the items mentioned in Table A complete the product i.e. Photovoltaic cells & are to be treated as parts in terms of Entry 234 of schedule-I of the said notification.
(d) Further, accepting these items as parts is revenue neutral exercise because 100% credit is admissible to solar cell manufacturers on account of inverted tax structure. The manufacturers are eligible for refund of excess credit. Charging higher IGST on parts leads to blockage of working capital.
(e) Therefore the applicant is of the view that the products mentioned in table A should be ruled as pail for the manufacture of Photovoltaic cells & therefore shall be charged 5% of IGST on procurement.
6. Observation
(1) Table A specifies various items which are procured for the manufacturing of Photovoltaic/ Solar cells. These items are used in the manufacturing process as under :-
(a) During the process of manufacturing of solar cells, the Silicon wafers are cleaned wit

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painted with the help of silver paste. Aluminium paste & Printing Screens for electrical contacts & these contacts are further dried through high temperature furnaces for penetrating the anti-reflective coating (ARC) & contact the emitter near the highly doped surface in order to get low contact resistance.
(f) In the last stage, the silicon wafers which have been converted along with some other apparatus/ items/ parts into solar cells are tested for electrical parameters of the solar cells like efficiency, short circuit current, open circuit voltage, fill factor, shunt resistance etc.
(2) It is clear from the whole manufacturing process mentioned above that silicon wafer is the most important input for the manufacture of solar cells which is treated with the various chemicals during the different steps of texturization, diffusion, junction edge isolation anti-reflection coating, etc. The various chemicals used during the manufacturing process have been specified in Table A from Sr.

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wafers
(2.2) Further, Rule 3(a) of the general rules of interpretation (The Customs Tariff Act, 1975) states that heading which provides the most specific description shall be preferred to a heading providing a more general description. Here, silicon wafer falls 'specifically' in chapter Heading 3818, which is most specific entry whereas solar photovoltaic cell falls in chapter Heading 8541; moreover, machines and apparatus for the manufacture of wafers falls under chapter Heading 8486. In this case silicon wafer falls specifically in chapter heading 3818 that is why duty rate thereof will be applicable.
(2.3) Furthermore, along with some other inputs/ items, silicon wafers, as specified at Sr. No. 1 of Table A, is the most important input for the manufacturing of Photovoltaic cells & makes up almost the whole of Photovoltaic cells. It is contained in the solar cell & visible in the solar cell. It is also clear that without the Silicon wafer, the functional value of the Phot

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hing should remain after the part is taken out of the whole. So in the present case, though the Silicon wafer has substantial physical & independent identity, yet when it is taken out of the solar cell, nothing remains & secondly, it cannot be used in another cell as it gets totally damaged. This fact has been admitted by the Applicant also. A photovoltaic cell can at best be termed as chemical treated 'Silicon wafer' along with other items so as to infuse it with the properties of a solar cell'. That is why it cannot be termed as the 'Part of the Photovoltaic Cell' for the purpose of Entry-234 of Schedule-I of the aforesaid notification.
7. Advance Ruling u/s 98 of the Act
In view of the above observations, it is ruled that –
(1) The items used for manufacture of solar cells as listed in Table A, procured by the applicant do not qualify to be termed as 'Parts for the manufacture of Photovoltaic/ Solar cells' for the purpose of Entry 234 of Schedule-I of

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IN RE: LIONS CLUB OF KOTHRUD PUNE CHARITABLE TRUST
GST
2018 (9) TMI 437 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 25-7-2018
GST-ARA-15/2018-19/B-71
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 CGST Act and MGST Act”] by LIONS CLUB OF KOTHRUD PUNE CHARITABLE TRUST, the applicant, seeking an advance ruling in respect of the followi

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liminary hearing. As per request of Applicant the case was rescheduled for 26.06.2018.
Meanwhile the applicant filed letter dated 22.05.2018 received on 22.05.2018 in this office by mail requesting permission to withdraw the application, stating that mistakenly we have paid the fees and filed the application on the name of 'Lions club of Kothrud Pune Charitable Trust'. The question raised in the application of advance ruling does not apply to the said organization in the first instance.
The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling application by this authority.
ORDER
(under section 98 of the Central Go

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IN RE: HIFIELD AG CHEM (INDIA) PRIVATE LIMITED
GST
2018 (9) TMI 436 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 25-7-2018
GST-ARA-27/2018-19/B-72
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 CGST Act and MGST Act”] by HIFIELD AG CHEM (INDIA) PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following quest

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application filed on 22.05.2018, stating that the management has decided to withdraw the application and therefore have requested that the withdrawal of application be allowed.
The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling application by this authority.
ORDER
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA-27/2018-19/B-72
Mumbai, dt. 25-07-2018
The Application in GST ARA form No. 01 of M/s. HIFIELD AG CHEM (INDIA) PRIVATE LIMITED vide reference ARA No. 27 dated 22.05.2018 is disposed off as being withdrawn unconditionally..

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In Re: M/s. Switching Avo Electro Power Limited
GST
2018 (8) TMI 1071 – APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL – 2018 (15) G. S. T. L. 636 (App. A. A. R. – GST)
APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL – AAAR
Dated:- 25-7-2018
Appeal Case No. 04/WBAAAR/Appeal/2018
GST
MR. RAKESH KUMAR SHARMA, AND MS. SMARAKI MAHAPATRA, MEMBER
Present for the Appellant: Mr. Ravi Raghavan, Advocate
This Appeal has been filed by M/s. Switching Avo Electro Power Limited, holding GSTIN 19AAICS2473C1ZC (hereinafter referred to as the “Appellant”), on 10.05.2018 against the Ruling dated 21.03.2018 pronounced by the West Bengal Authority for Advance Ruling. The Appeal was filed beyond the stipulated period of thirty days after the date of communication of Advance Ruling. The Appellant has prayed for condonation of delay on the ground of illness of one of its Directors, which was allowed and the matter heard.
The Appellant supplies power solution products and is

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s held by the West Bengal Authority for Advance Ruling
Before entering into merit of the appeal it is necessary to see the relevant definitions of the GST Act, which are as under:
Composite supply defined under Clause (30) of Section 2 of GST Act, 2017-
“composite supply” means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply.
Illustration: Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply;
Principal supply has also been defined under Clause (90) of Section 2 of GST Act, 2017-
“principal supply” means the supply of goods or services which constitutes the predominant element of a composite supply and to whic

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2017, under the West Bengal Goods and Service Tax Act, 2017 (as amended from time to time provide for rate of tax applicable to intra-State supply and classification of relevant goods as mentioned in the table below:
Schedule
Sl.
CGST@
WBGST@
Chapter/ Heading/ Sub-heading/ Tariff item
Description of Goods
Remarks
IV
138
14%
14%
8506
Primary Cells and primary batteries
Omitted on 15.11.2017 vide Notification No. 41/2017Central (Rate) dated 14.11.2017
III
376A
9%
9%
8506
Primary Cells and primary batteries
Inserted on 15.11.2017 vide Notification No. 41/2017Central (Rate) dated 14.11.2017
IV
139
14%
14%
8507
Electric accumulators, including separators therefor, whether rectangular (including square)
 
III
375
9%
9%
8504
Transformers Industrial Electronics, Electric Transformer; Static Converters (UPS)
 
The Appellant submitted written submissions and argued that when UPS comprising of static converter and an external battery is supplied it fa

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pellant relied on T.I. Miller Ltd. Vs Union of India and Another [1987(31) ELT 344)] in support of contention that a thing is a part of the other only if the other is incomplete without it and an accessory is not essential but adds to its convenience.
In Kerala State Electronics Dev. Corp. Ltd. Vs Collector of Central Excise, Cochin [1994 (71) ELT 508], Hon'ble Tribunal held that the value of battery was includible in the assessable value of the 'uninterrupted power supply' as the existence of the uninterrupted factor is possible only because of the battery part of the system making the battery an essential part of the system. This decision was also relied upon in the case of Commissioner of Central Excise Vs Electronics and Controls [1998 (27) RLT 816 (CEGAT)] holding that UPS can function without battery for mere conditioning of power but to provide uninterrupted power supply, battery is essential pre-requisite.
The Appellant submitted that in Mangalore Chemicals & Fert

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of static converter (UPS) and external storage battery is a composite supply or mixed supply, as defined under the GST Act.
In addition to above, the Appellant also cited some Judgments of House of Lords and European Court which dealt with the nature of services and not goods.
The matter is examined in the light of the arguments put forth by the Appellant and the provisions of the GST Act.
There is no denying of the fact that an in-built battery of static converter (UPS) is part and parcel of the uninterrupted power supply system and is covered under Tariff Head 8504 and intra-State supply thereof attracts tax under CST Act as per rate applicable to goods enumerated under Schedule III of Tax-Rate Notification(s), vide serial No. 375, but the situation changes when storage battery or electric accumulator is supplied separately irrespective of whether under a single contract or a separate contract.
We fully agree with the Authority for Advance Ruling's observation that…. “The U

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The Jharkhand Goods and Services Tax (Seventh Amendment) Rules, 2018.
S.O. No. 47-29/2018-State Tax Dated:- 25-7-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT

Notification
25th July, 2018
Notification No. 29/2018-State Tax
S.O. No.47 Dated-26th July, 2018 In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Jharkhand Goods and Services Tax (Seventh Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect from the 1

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Advantage India Logistics Private Limited Versus Union Of India
GST
2018 (8) TMI 660 – MADHYA PRADESH HIGH COURT – TMI
MADHYA PRADESH HIGH COURT – HC
Dated:- 25-7-2018
W. P. No. 16266 of 2018
GST
Shri P. K. Jaiswal) And Shri Ashok Kumar Joshi JJ.
Shri Vivek Dalal, learned Counsel for the petitioner.
Shri Pushyamitra Bhargava, learned Deputy Advocate
General for the respondent Nos.2 to 4/State, on advance notice.
The sole contention of learned Counsel for the petitioner

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Further Extension of Date for the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) – Reverse Charge Under Section 9(4)
G.O.Ms.No. 398 Dated:- 25-7-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
FURTHER EXTENSION OF DATE FOR THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 (ACT No.16 OF 2017) – REVERSE CHARGE UNDER SECTION 9(4) .
[G.O.Ms.No. 398, Revenue (Commercial Taxes-II), 25th July

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Andhra Pradesh Goods and Services Tax (Twenty First Amendment) Rules, 2018
G.O.Ms.No. 397 Dated:- 25-7-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
AMENDMENTS TO THE CERTAIN RULES OF THE ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017.
[G.O.Ms.No. 397, Revenue (Commercial Taxes-II), 25th July, 2018.]
NOTIFICATION
In exercise of the powers conferred by Section 164 of the Andhra Pradesh Goods and Servic

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Name of the authorised Officers in order to process the application for enrolment of tax practitioners under ASSAM GST Act 2017.
CT/GST-12/2017/73-07/2018-GST Dated:- 25-7-2018 Assam SGST
GST – States
GOVERNMENT OF ASSAM
ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM
KAR BHAWAN, DISPUR, GUWAHATI-6
ORDER No. 07/2018-GST
Dated Dispur, the 25th July, 2018
No. CT/GST-12/2017/73.- In pursuance to the provision of sub-rule (2) of rule 83 of the Assam Goods and Services Tax Rules, 2017, the Commissioner of State tax, Assam hereby assigns the officers mentioned in Column (2) of the Table below, the role of authorised officer in order to process the application for enrolment of Goods and Service Tax Practitioner under the provisions of

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The Assam Goods and Services Tax (Fifth Amendment) Rules, 2018.
FTX.56/2017/Pt-III/105 Dated:- 25-7-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 25th July, 2018
No. FTX.56/2017/Pt-III/105.-In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017 the Governor is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely:-
Short title and commencement
1. (1) These Rules may be called the Assam Goods and Services Tax (Fifth Amendment) Rules, 2018.
(2) Save as otherwise provided, in these rules, they shall be deemed to have come into force with effect from 13th day of June, 2018.
Amendment of rule 37.
2. In the principal rules, in rule 37, after the proviso, the following proviso shall be inserted, namely:-
“Provided further that the value of supplies on a

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input tax credit availed on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and
(b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).”
Substitution of rule 95.
5. In the principal rules, with effect from 01st July, 2017, in rule 95, in sub-rule (3), for clauses (a), the following shall be substituted, namely:-
“(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;”;
Amendment of rule 97.
6. In the principal rules, in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (Central Act 15 of 2017), shall be deposited in the Fund.”;
Subst

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ituted under section 57 of the Goods and Services Tax Act, 2017 of the concerned State, where the eligible person does not claim return of the amount or is not identifiable;
(d) imposition of penalty as specified under the Act; and
(e) cancellation of registration under the Act.
Explanation: For the purpose of this sub-rule, the expression, “concerned State” means the State in respect of which the Authority passes an order.”;
Amendment of rule 138.
8. In the principal rules, in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:-
“(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.”;
Substitution of FORM GSTR-4.
9. In the principal rules, in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-
“10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to Jun

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e [clause (ii) of first proviso to section 54(3)]
Sl.No
Details of invoices of inward supplies received
Tax paid on inward supplies
Details of invoices of outward supplies issued
Tax paid on outward supplies
GSTIN of the supplier
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax/Union territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax/Union territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
.”
(b) for Statement 5B, the following Statement shall be substituted, namely:-
“Statement 5B
[see rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl.No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
GSTIN of the supplier
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax/Union territory Tax
Cess
1
2
3
4
5
6
7
8
9
.”
Substitution of FORM GST RFD-01A
12. In the p

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The Assam Goods and Services Tax (Sixth Amendment) Rules, 2018.
FTX.56/2017/Pt-III/115 Dated:- 25-7-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 25th July, 2018
No. FTX.56/2017/Pt-III/115.-In exercise of the powers conferred by Section 164 of the Assam Goods and Services Tax Act, 2017 the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely:-
Short title and commencement
1. (1) These Rules may be called the Assam Goods and Services Tax (Sixth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shal

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t number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI.”;
Amendment in rule 138C.
3. In the principal rules, in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:-
“Provided that where the circumstances so warrant, the Commissioner, or any other officer authorized by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB- 03, for a further period not exceeding three days.
Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted.”;.
Amendment in rule 142.
4.

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Deleted……

In Re : Ashok Kumar Patel
GST
2018 (8) TMI 286 – AUTHORITY FOR ADVANCE RULINGS, MADHYA PRADESH – 2018 (16) G. S. T. L. 168 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, MADHYA PRADESH – AAR
Dated:- 25-7-2018
Final Order No. 07/2018
GST
Shri Rajeev Agrawal, Joint Commissioner, And Commissioner CGST And Central Excies And Shri Manoj Kumar Choubey, Joint Commissioner of State Tax, Commircial Tax Division
For The Applicant : R. Hurkat, Adv
RULING
1. BRIEF FACTS OF THE CASE:
1.1 M/s. Ashok Kumar Patel, Bina (hereinafter referred to as the Applicants) has been registered as a supplier of goods with GSTN under GSTIN 23AAFFA2103F1ZD.
1.2. In view of the above activity done by the applicant, the applicant have approach the authority seeking ruling on the question given below under MPG5T Act,2017:
2. QUESTIONS RAISED BEFORE THE AUTHORITY-
Is any applicability of the notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules on “unmanuf

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notification the product “unmanufactured tobacco” which ts classifiable under CTH 2401 is not mentioned. All the sales of the Applicant are related with Intra State movements. Hence this notification is not applicable on the Applicant. He further clarified that the applicant is not manufacturing any other goods notified in aforesaid notification. Accordingly the product dealt with by the Applicant i.e. “unmanufactured tobacco” classifiable under CTH 2401 is out of the purview of aforesaid Notification and Intra State e-way Bills are not applicable for Intra State movements. It was further submitted that the applicant are not engaged in manufacturing of any other goods notified in the notification. A copy of the said notification was attached by the applicant.
5. DISCUSSIONS AND FINDINGS:
5.1 We have carefully considered the facts put up before the authority by way of written submission and also those placed during the course of personal hearing. We find that the short point involved

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DA TED 24-4-2018
The Commissioner of State Tax Madhya Pradesh, in consultation with the Chief Commissioner of Central Tax Madhya Pradesh, in exercise of the powers conferred by clause (d) of sub-rule (14) of Rule 138 of the Madhya Pradesh Goods and Services Tax Rules, 201? and in supersession of this department's Notification No. F-A-3-08-2018-1-V 141) dated 28th March, 2018, hereby, notifies that. No e-way bill shall be required to be generated for intrastate movement of goods in the State of Madhya Pradesh, except for the goods mentioned in the table given in the notification with certain conditions.
No e-way bill shall be required to be generated for intrastate movement of goods in the State of Madhya Pradesh, except for the goods mentioned in column No. (2), with its Chapter/Heading/Sub-heading/Tariff item in column No. (3) of the table given below, when the movement of such goods commences from within the area of any district of Madhya Pradesh and terminates within the area of

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nder the powers conferred by clause id) of sub-rule (14) of Rule 138 of the Madhya Pradesh Goods and Services Tax Rules, 2017, which reads as follow –
Rule 138: Information to be furnished prior to commencement of movement of goods and generation of e-way bill –
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
(a………………
(c)……………..
(d) in respect of movement of such goods and within such areas in the State and for values not exceeding such amount as the Commissioner of State Tax, in consultation with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may, subject to conditions that may be specified, notify:
In exercise of the power conferred by above rule the said notification has been issued which exempt the requirement of generation of e-way bill for intra-state movement of the goods, except goods described with their Chapter/Heading/Sub-heading/Tariff item in the table of the notificatio

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The Mizoram Goods and Services Tax (Seventh Amendment) Rules, 2018.
29/2018-State Tax Dated:- 25-7-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/2/2018-TAX/Pt
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
….
NOTIFICATION
No. 29/2018-State Tax
Dated Aizawl the 25th July, 2018
In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Mizoram Goods and Services Tax (Seventh Amendment) Rules, 2018.
(2) They shall come into force with effect from the 12th day of June, 2018

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GST RATE OF HSN CODE
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 24-7-2018 Last Reply Date:- 25-7-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Any charges in rate of GST for following HSN Code as per latest meeting held on 21.07.18.
HSN Code
42033000 – Leather Belt
42023120 – Leather Wallet
Reply By Alkesh Jani:
The Reply:
Sir,
The Notification is yet to be issued. However, effective date may be 27th July,2018.
Thanks
Reply By DR.MARIAPPAN GOVINDARAJAN:

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GST invoicing
Query (Issue) Started By: – Chandana Devalla Dated:- 24-7-2018 Last Reply Date:- 25-7-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Members
We are a firm undertaking trade in specialised steel. We are registered under GST in Hyderabad, Telangana as our registered office is located here. We do not have any offices any where else. Now, we got an order for supply of our produts in Chennai, the goods are also located in Chennai, so the supply of goods will be from Chennai to the buyer in Chennai, however, the invoicing will be done from Hyderabad. We don't have GST registration in Chennai, so we can only invoice from Hyderabad.
Is this accepted under GST? Will it be an Intra-state supply or Inter-stat

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Gujarat’s economic growth impressive but GST remains a challenge – Finance Commission
GST
Dated:- 24-7-2018

Ministry of Finance
Posted On: 23 JUL 2018 7:03PM by PIB Delhi
Gujarat's rapid progress in key macroeconomic parameters has been impressive and it has shown a lead to the overall economic development but GST remains one of the big challenges, said the Chairman Sh. N. K. Singh, Chairman of the visiting Fifteenth Finance Commission at a Press Conference in Ahmedabad. Commission was particularly impressed with the reduction of its Debt to GDP Ratio close to 20% (to be achieved by 2023-24) as stipulated by new FRBM Act and its Fiscal Deficit well below 3 % benchmark. He added that Gujarat's capital expenditure has been rising and it is in full compliance in key economic parameters which contribute to long term healthy economic growth.
Recently, Gujarat is improving its expenditure in health and education – areas which deserve fuller attention over the coming year

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tailed presentation made by the state govt. Commission appreciated the new initiatives taken by the state of Gujarat. Continuous of this growth momentum is dependent on some exogenous uncertainties like GST while maintaining key macro-economic parameters which are good example for many states to follow.
State urges increase of devolution to over 50%, expansion of Net Divisible pool, suggests an alternative formula for devolution based on Urbanisation and Social Deprivation
Chief Minister Shri Vijay Rupani and Dy. Chief Minister and Finance Minister Shri Nitin Patel welcomed the Commission. In his welcome remarks, Chief Minister highlighted the significant progress made in social sector with multiple govt interventions and government's commitment to overcome certain challenges remaining in child malnutrition and secondary sector education. He emphasised the state's focus on developing infrastructure despite natural disadvantages. He also urged the commission to encourage the policy of

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e Commission which is on a 3 day visit to Gujarat also sought views of the leaders from various political parties. Representatives of Local bodies requested to give some grant for backward areas in addition to performance grants, infrastructure development. They also urged to give basic grants to the local bodies without any stringent conditions which sometimes become difficult to fulfil due to some technical reasons.
During the field visits tomorrow, Commission will visit Sardar Sarovar Dam, Statue of Unity and GIFT City. The Commission will also meet Representatives of Trade and Industry tomorrow. On 25th July, it will visit Rajkot to see Aji-I reservoir, SAUNI Yojana Phase 2 and Integrated Command & Control Center (ICCC) under Smart City Project.
Commission appreciated the warm hospitality extended by the State Govt. The Commission also looked forward to continuing interaction with the State Government based on today's meaningful discussion. The Commission will finalise its recomm

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GST under RCM for transporting goods from UR persons
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 24-7-2018 Last Reply Date:- 25-7-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
We are transporting goods taken delivery from city Lorry Offices/godowns to our factory and paying local freights about ₹ 300/- or ₹ 400/- by cash, to the tempo/van walas who are not registered under GST.
Whether this type of van charges are GST taxable under RCM

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Exam Support Services as Composite Supply: Classified as Education Support, Subject to 18% GST Rate Under Schedule-I Parts A & B.
Case-Laws
GST
Nature of supply – Exam Support Services – The

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Dielectric Transformer Fluid Not Classified as Vegetable Oil; Subject to 12% IGST.
Case-Laws
GST
Classification of goods – rate of GST – dielectric transformer fluid – The products are not ve

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Services Classified as Outdoor Catering, Not Restaurant or SEZ Canteen; Distribution Role Doesn't Affect Tax Status.
Case-Laws
GST
Classification of services – Outdoor catering services or restaurant service? – It is clear that the applicant cannot claim that they are running a canteen in SEZ. – their service would be in the nature of outdoor catering service. – The undertaking of additional responsibility of services of distribution of food by the applicant would in no way impact the c

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Profiteering Allegation Dismissed: GST Overpayment Claim Against Respondent and Supplier Not Established; Application Deemed Unmaintainable.
Case-Laws
GST
Profiteering – refund of excess amou

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Amendment in Rules 125, 129, 130, 131, 132 & 133 of Jammu and Kashmir Goods and Services Tax Rules, 2017
SRO 318 Dated:- 24-7-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
GOVERNMENT OF JAMMU AND KASHMIR
FINANCE DEPARTMENT
NOTIFICATION NO. SRO 318
(JAMMU & KASHMIR), DATED 24-7-2018
In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017, (Act No. V of 2017) the Government, on the recommendation of Council, hereby makes the following rules to amend the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:-
(i) in rule 125, for the words "Directorate General of Safeguards", the words "Directorate General of A

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