Goods and Services Tax

GST rate on Services
GST
Dated:- 21-7-2018

The GST Council in its 28th meeting held here today under the Chairmanship of Shri Piyush Goyal , Union Minister for Railways , Coal , Finance & Corporate Affairs took following decisions relating to exemptions / changes in GST rates / ITC eligibility criteria, rationalization of rates / exemptions and clarification on levy of GST on services. The decisions of the GST Council enclosed as annexure has been presented in simple language for ease of understanding which would be given effect to through Gazette notifications/ circulars which shall have force of law.
It would be noted that multiple reliefs from GST taxation have been provided to following categories of services –
(i) Agriculture, farming and food processing industry,
(ii) Education, training and skill development,
(iii) Pension, social security and old age support.
Hotel industry has been given major relief by providing that the rate of tax on accommodation ser

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es for extending electricity distribution network upto the tube well of the farmer/ agriculturalist for agricultural use.
4. Exempt services provided by FSSAI to food business operators.
Education/ Training/ Skill Development
5. Reduce rate of GST from 18% to 5% on supply only of e-books for which print version exist.
Social Security/ Pension Security/ Senior Citizens
6. Exempt services provided by Coal Mines Provident Fund Organisation to the PF subscribers from the applicability of GST on the lines of EPFO.
7. Exempt supply of services by an old age home run by State / Central Government or by a body registered under 12AA of Income Tax Act) to its residents (aged 60 years or more) against consideration upto Rupees Twenty Five Thousand per month per member provided consideration is inclusive of charges for boarding, lodging and maintenance.
8. Exempt GST on the administrative fee collected by National Pension System Trust.
9. Exempt services provided by an unincorporated

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empt GST on import of services by Foreign Diplomatic Missions/ UN & other International Organizations based on reciprocity.
14. Exempt services supplied by an establishment of a person in India to any establishment of that person outside India, which are treated as establishments of distinct persons in accordance with Explanation I in section 8 of the IGST Act provided the place of supply is outside the taxable territory of India in accordance with section 13 of IGST Act
15. Prescribe GST rate slabs on accommodation service based on transaction value instead of declared tariff which is likely to provide major relief to the hotel industry.
16. Prescribe GST rate of 12% with full ITC under forward charge for composite supply of multimodal transportation.
17. Rationalize the notification entry prescribing reduced GST rate on composite supply of works contract received by the Government or a local authority in the course of their sovereign functions.
18. Rationalize entry relat

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able property located outside India to Indian Diplomatic Missions/Posts abroad.
23. To clarify to Auroville foundation that'maintenance' paid by it to Auroviliansis not liable to GST.
24. To insert an explanation in notification No. 13/2017-Central Tax (Rate) to define the term renting of immovable property.
25. To clarify that certain services such as “deposit works(expenses for providing electric line/plant)” related to distribution of electricity provided by DISCOM, attract GST.
Export / other trade facilitation measures
26. Extend the exemption granted on outward transportation of all goods by air and sea by another one year i.e. upto 30th September, 2019 as relief to the exporter of goods.
27. Place liability to pay GST on services provided by individual DSAs to banks/NBFCs under reverse charge on the buying banks/NBFCs. However, services by non-individual NBFCs (corporate, partnership firms) to banks/NBFCs would continue under forward charge, as at present.
News

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GST council approves Simplified GST Return
GST
Dated:- 21-7-2018

The GST Council in its 28th meeting held here today under the Chairmanship of Shri Piyush Goyal , Union Minister for Railways , Coal , Finance & Corporate Affairs has approved the new return formats and associated changes in law. It may be recalled that in the 27thmeeting held on 4thof May, 2018 the Council had approved the basic principles of GST return design and directed the law committee to finalize the return formats and changes in law. The formats and business process approved today were in line with the basic principles with one major change i.e the option of filing quarterly return with monthly payment of tax in a simplified return format by the small tax

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information which a taxpayer would be shown and would be required to fill in the return would depend on his profile.
NIL return filers (no purchase and no sale) shall be given facility to file return by sending SMS.
The Council approved quarterly filing of return for the small taxpayers having turnover below ₹ 5 Cr as an optional facility. Quarterly return shall be similar to main return with monthly payment facility but for two kinds of registered persons – small traders making only B2C supply or making B2B + B2C supply. For such taxpayers, simplified returns have been designed called Sahaj and Sugam. In these returns details of information required to be filled is lesser than that in the regular return.
The new return design

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Finance Minister Highlights Tax Reforms and Adjustments from 28th GST Council Meeting, Aiming to Boost Economic Growth.
News
GST
Finance Minister Piyush Goyal addresses media after 28th GST c

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Finance Minister Piyush Goyal addresses media after 28th GST council meet
GST
Dated:- 21-7-2018


News – Press release – PIB

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GST Council Cuts Tax Rates, Simplifies Returns, and Boosts Small Business at 28th Meeting in New Delhi.
News
Indian Laws
Recommendations made during the 28thmeeting of the GST Council held in

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Recommendation to Extend Migration Window for Taxpayers Under GST System Until August 31, 2018, to Ease Transition Process.
News
GST
Recommendations on opening of migration window for tax pay

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Recommendations made during the 28thmeeting of the GST Council held in New Delhi on 21st 2018
GST
Dated:- 21-7-2018

Recommendations made during the 28th meeting of the GST Council held in New Delhi on 21st 2018
Amendments to the CGST Act, 2017, IGST Act, 2017, UTGST Act 2017, and GST (Compensation to States) Act, 2017
The GST Council in its 28thmeeting held here today has recommended certain amendments in the CGST Act, IGST Act, UTGST Act and the GST (Compensation to States) Act.
2. The major recommendations are as detailed below:
*
Upper limit of turnover for opting for composition scheme to be raised from ₹ 1 crore to ₹ 1.5 crore. Present limit of turnover can now be raised on the recommendations of the

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ry in respect of multiple places of business located within the same State/Union territory.
*
Mandatory registration is required for only those e-commerce operators who are required to collect tax at source.
*
Registration to remain temporarily suspended while cancellation of registration is under process, so that the taxpayer is relieved of continued compliance under the law.
*
The following transactions to be treated as no supply (no tax payable) under Schedule III:
*
Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods enteringinto India;
*
Supply of warehoused goods to any person before clearance for home consumption; and
*
Supply of goods

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e the recipient fails to pay the due amount to the supplier within 180 days from the date of issue of invoice, the input tax credit availed by the recipient will be reversed, but liability to pay interest is being done away with.
*
Registered persons may issue consolidated credit/debit notes in respect of multiple invoices issued in a Financial Year.
*
Amount of pre-deposit payable for filing of appeal before the Appellate Authority and the Appellate Tribunal to be capped at ₹ 25 Crores and ₹ 50 Crores, respectively.
*
Commissioner to be empowered to extend the time limit for return of inputs and capital sent on job work, upto a period of one year and two years, respectively.
*
Supply of services to qualify as

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Recommendations on opening of migration window for tax payers till 31st August, 2018
GST
Dated:- 21-7-2018

The GST Council in its 28th meeting held here today has approvedthe proposal to open the migration window for taxpayers, who received provisional IDs but could not complete the migration process.
The taxpayers who filed Part A of FORM GST REG-26, but not Part B of the said FORM are requested to approach the jurisdictional Central Tax/State Tax nodal officerswith the necessary

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Indian Services to Hong Kong Associate Considered Taxable; Export Status Beyond Current Authority's Jurisdiction.
Case-Laws
GST
Place of supply – sourcing (on a worldwide basis)) of goods from India – export or not – The services provided by Esprit India to its associate concern in Hong Kong EDCFE are taxable supplies. – The above stated services being taxable supplies, the question as to whether they qualify as “export of services” and accordingly “zero rated supply”, is out of

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Goods in LDPE/HDPE bags without specified weight aren't “unit containers” for GST; doesn't affect Army supply GST rate.
Case-Laws
GST
Rates of GST – Unit container – goods in different weight and size packed in LDPE bags without mentioning the weight and one or two such LDPE bags further packed in HDPE hags having mention of varying actual total weight of the carcasses packed in each such HDPE bags and supplied to Army Shall not quality as product put up in ‘unit Container'.
TMI U

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Brake Pads for Motor Vehicles Classified Under HSN 87083000; GST Rate: 18% for Tractors, 28% for Others.
Case-Laws
GST
The Brake Pads, i.e., friction material mounted on metal plate, manufactured by the applicant for motor vehicles of headings 8701 to 8705 (other than specified parts of tractors) are correctly classifiable under HSN 87083000 of the Custom Tariff Act. – Rate of GST is 18% in case of tractors and 28% in case of motor vehicles.
TMI Updates – Highlights, quick notes, ma

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GST Classifies Take-Away Food Services Without Seating as Service Supply, Affecting Taxation Rules.
Case-Laws
GST
Classification of supply – Manufacturing food as take away only with no sitti

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TAXABILITY OF LIQUIDATED DAMAGES UNDER GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 21-7-2018

Scope of Liquidated Damages
'Liquidated damages' is a common prevalent business terminology comprising of two words – liquidated and damages. This can be found in business agreements or contracts to protect the interests of the principal or the other party from any specified action arising out of performance or non-performance or breach of any conditions of the contract.
Literally 'to liquidate' implies the winding up of affairs of a business by ascertaining assets and liabilities, a plan to liquidate, process of liquidation.
'Damages' refer to detrimental effects. Damages are a sum of money claimed or awarded in compensation for a loss or an enquiry.
Liquidated damages are damages or a sum of money which is agreed upon in a contact to be paid to a party by another party in the event of breach of any term or condition of the contract.
According to P

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nature of the transaction, the actual damages consequent on a breach of the contract are incapable of accurate measurement, or where the sum specified is not out of all proportion to any damages which could arise, the provision will be treated as liquidated damages. But where these facts do not exist the tendency of the Court is to treat the stipulation in the nature of a penalty.
The essence of liquidated damages is a genuine pre-estimated damage and the estimate of penalty is a payment of money stipulated as in terrorem of the offending party and the question whether the sum stipulated is penalty or liquidated damages is a question of construction to be decided upon the terms of the surrounding circumstances in the context of which the contract had been made. Prahled Bhagirath Firm v. Badrilal Bhalooram, MLJ: QD (1956-1960) Vol. II CI026: 1959 MPLJ (Notes) 171. [Contract Act (9 of 1872),
S.74].
Contracts often contain provisions for the payment of sums of money or the forfeiture

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e terms a judge will not accept the phraseology of the parties; they may call the sum specified 'liquidated damages' but if the judge finds it to be a penalty, he will treat it as such. WILLIAM R. ANSON, Principles of the Law of Contract 470 (ARTHUR L. CORBIN ed., 3d Am. ed. 1919).
The distinction between a penalty and genuine liquidated damages, as they are called, is not always easy to apply, but the Courts have made the task simpler by laying down certain guiding principles. In the first place, if the sum payable is so large as to be far in excess of the probable damage on breach, it is almost certainly a penalty. Secondly, if the same sum is expressed to be payable on anyone of a number of different breaches of varying importance, it is again probably a penalty, because it is extremely unlikely that the same damage would be caused by these varying breaches. Thirdly, where a sum is expressed to be payable on a certain date, and a further sum in the event of default being m

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ny loss or damage caused to him thereby, which naturally arose in the usual course of things from such breach, or which the parties knew, when they made the contract, to be likely to result from the breach of it.”
Section 74
“When a contract has been broken, if a sum is named in the contract as the amount to be paid in case of such breach, or if the contract contains any other stipulation by way of penalty, the party complaining of the breach is entitled, whether or not actual damage or loss is provided to have been caused thereby, to receive from the party who has broken the contract reasonable compensation not exceeding the amount so named, or as the case may be, the penalty stipulated for.”
Liquidated damages are nothing but monetary compensation for suffering arising out of breach of contract.
Taxation under Service Tax regime
In Service Tax regime, there was a declared service under section 66E(e) of the Finance Act, 1994 whereby an activity to the obligation to retrain from

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seen actions not related to the provision of service'. This covered consideration or amount arising out of two situations – there is no provision of service and there exists unforeseen actions. Liquidated damages also are the outcome of these two situations.
GST on Liquidated Damages
Under the GST law, scope of supply is defined in section 7 and charging section levy and collection) is governed by section 9 of CGST Act 2017. 'Supply' is defined as an inclusive definition which shall include:
* all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business;
* import of services for a consideration whether or not in the course or furtherance of business;
* the activities specified in Schedule I, made or agreed to be made without a consideration; and
* the activities to be treated as supply of goods or supply of servic

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of payment of these liquidated damages by the contractor will be established once the delay in successful completion of trial operation is established on the part of the contractor. Thus, the act of delayed supply has happened. The same was being tolerated by an additional levy in the nature of liquidated damages. The agreement had also provided that the payment by contractor or deduction by owner of any sums under the provision of this clause shall not relieve the contractor from his obligations to complete the works or from his other obligations under the contract. This provision just ensured that the obligations under the contract are fulfilled. The facts are much obvious that the empowerment to levy liquidated damages is for the reason that there had been a delay and the same would be tolerated, but for a price or damages. The income though presented in the form of a deduction from the payments to be made to the contractor was the income of the applicant and would be a supply of '

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18% [9% + 9%]
Another important issue of levy of GST is that at what time the liability to pay GST would occur. This would be governed by time of supply provision as stipulated in section 13 and 14 the GST law. Section 13(1) provides that the liability to pay tax on services shall arise at the time of supply for which agreement and section 14 are relevant. Accordingly, liquidated damages is determined and imposed upon the contractor after in-depth study. In terms of the agreement, the clauses revealed that the levy of liquidated damages is not when the delay is occurring but the liability of payment of these liquidated damages by the Contractor will be established once the delay in successful completion of trial operation is established on the part of the Contractor. This would define the time of supply.
In terms of Section 13(1) of Central Goods and Services Tax Act, 2017, liability to pay tax on services arose at time of supply. If contractor fails to achieve trial operation of uni

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The Karnataka Goods and Services Tax (Eighth Amendment) Rules, 2018.
4-R/2017 Dated:- 21-7-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (4-R/2017)
No. FD 47 CSL 2017, Bengaluru, dated: 21/07/2018
In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendation of GST Council the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:
RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Eighth Amendment) Rules, 2018.
(2) They shall be deemed to have come into forc

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gst credit eligibility
Query (Issue) Started By: – Ramakrishnan Seshadri Dated:- 20-7-2018 Last Reply Date:- 22-7-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear sir.
We are the manufacturers of automobile parts supplying to OEM. We are having a paintshop with sandbooth area.
We have shifted the sandbooth area from one place in the factory paintshop to another place in the paintshop.
For that work done, the service provider has raised invoice charging gst.
My question

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EXEMPTION TO SALE OF MEDICINES BY A SEC.12A REGD. TRUST
Query (Issue) Started By: – kollengode venkitaraman Dated:- 20-7-2018 Last Reply Date:- 25-7-2018 Goods and Services Tax – GST
Got 3 Replies
GST
A CHARITABLE TRUST REGD U/S 12A OF THE IT ACT IS RUNNING A HOSPITAL. THE SERVICES ARE RENDERED AT NO PROFIT NO LOSS BASIS. A PHARMACY IS ALSO RUN BY THE TRUST INSIDE THE HOSPITAL AND SALES ARE TO PATIENTS TO WHOM PRESCRIPTION IS GIVEN BY THE HOSPITAL DOCTOR.OUTSIDERS DO NOT PATRONISE T

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SOME CRYING ISSUES OF GST
By: – CAPratyush Parashar
Goods and Services Tax – GST
Dated:- 20-7-2018

SOME CRYING ISSUES OF GST
Series 1- GST Registration
Introductory edition
The Baby GST has celebrated its first BDAY let's try to get the mumbling of this Baby with my best endeavor to decode the sounds which actually have the alphabets but no meaning.
Starting with the registration process in GST covered under Section 22 to Section 30 of the CGST Act.
Section 22 (1) provides “Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year excee

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sues –
* Nil rate is a rate in tax hence the supplier making Nil Rated supply is also liable for registration in spite of the fact there is no liability of GST on him. Should the NIL Rated Supply be not included in the definition of Taxable Supply for the purpose of this Section and Section 23 which deals with the situation where no registration is required?
* GST is a Destination Based Taxation it means the consumer state will have the right over Tax Revenue however registration process is on Origination Based. Further all the compliances related to GST has to complied with State Authority from where he is making a supply ( it is being assumed that the supplier is allotted to State Authority). This means all the expenses of GST Departm

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GST Charcha: Consultancy and support services aren’t composite supply in GST
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 20-7-2018

GST Charcha: Consultancy and support services aren't composite supply in GST
Facts of the case: M/s Five Star Shipping (“the Applicant” or “FSS”) is a partnership firm providing Marine Consultancy Services (“MCS”) to Indian/ Foreign ship owners. MCS provided by the applicant includes following types of services:
• Consultancy services viz. analyzing commodity, shipping & freight market (i.e. collecting marketing intelligence and updates) which is disbursed to the ship owners along with finding potential charters for the foreign ship owners.
• Support services viz. monitoring voyage execution for smooth & efficient operations, optimizing global trade & revenue for ship owners, examine lay time calculations, arranges for reconciliation of accounts for eventual settlement with the charters.
The Applicant was paid fee a

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OR ADVANCE RULING – MAHARASHTRA ]Order No. GST-ARA-18/2017-18/B-26, Mumbai dated April 18, 2018, perused the Agreement for supplying MCS services and ruled as under:
• Provision of MCS does not constitute composite supply in GST on account of following:
* Both services have been specifically set out in the Agreement and there is no guarantee that any or all the services will be assigned to the Applicant;
* Foreign ship owner is at liberty to appoint other consultant(s) for part of the activities;
* By specific design of the contract, any service which could not be identified and said to be the principal supply;
* To foreign ship owner, both the services are important, and none could be identified as principal supply.
• Supply of consultancy services, when supplied distinctively with separate fee shall not fall under category of 'Management consultancy' as consultancy services provided by the Applicant are not in nature of guiding ship owning company in the managemen

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ient to choose the services he wants. Fact that foreign ship owner is at liberty to appoint other consultant(s) for part of the activities, may not be taken as the deciding factor. If so happens then the illustration provided in Section 2(30) of the CGST Act, 2017, which states that “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”, would also become futile. Here also, the party is at liberty to choose or not to choose any or all of the services with supply of goods.
Reference may further be drawn from ruling of Hon'ble AAR, West Bengal in the application filed by In Re : M/s Global Reach Education Services Pvt Ltd, 2018 (4) TMI 808 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL where the applicant was engaged in overseas education advisory, promoting various courses of foreign Universities in India among prospective students, making the prospective stude

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Customs – Refund of IGST on export of goods on payment of duty – Clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for rectification of errors
PUBLIC NOTICE No. 35/2018-Customs Dated:- 20-7-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (PREVENTNIVE)
55-17-3, C-14, 2nd Floor, Road No.2, Industrial Estate, Autonagar, Vijayawada – 520007
Phone: 0866-2551261 Fax: 0866-2551156
C. No. VIII/09/01/2017-Cus.Tech.(PF-I)
Date: 20.07.2018
PUBLIC NOTICE No. 35/2018-Customs
Subject : Customs – Refund of IGST on export of goods on payment of duty – Clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for rectifica

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ated vide the Circular dated 18.07.2018 are as below:
2. It may be recalled that in circular 15/2018-Customs dated 06.6.2018, CBIC has provided for the resolution of SB003 error in certain cases through the utility developed by the Directorate of Systems in a similar manner as SB005 error. It has been brought to the knowledge of the Board that in several cases, the exporters have mentioned PAN instead of GSTIN in the Shipping Bills, even though GSTIN has been correctly mentioned while filing the GST returns. Due to this mismatch, the IGST refund claims are not getting processed.
3. The matter has been examined. As PAN is embedded in the GSTIN, CBIC has decided to accord similar treatment to such cases also as are already covered under Par

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porters, it has been decided by the Board to extend the rectification facility to Shipping Bills filed up to 30.06.2018.
5. Further, the facility of rectification through Officer Interface is also extended in case of other errors mentioned in circulars (8/2018-Customs and 15/2018-Customs) for shipping bills filed up to 30.06.2018. However, at the same time, exporters are advised to henceforth ensure due diligence and discipline to avoid such mismatch errors as such extensions are not likely to be considered in future.
6. All the exporters are requested to check the status of their refund claims at ICEGATE (Ref. link https://www.icegate.gov.in/iceLogin/loginAction?) and approach the jurisdictional officer for rectification of any errors an

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Sanction of IGST refunds which are pending due to Non transmission of data from GSTN to Customs EDI
F No S23/210/2017-AP(IGSTR)Vol. II Dated:- 20-7-2018 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
CUSTOM HOUSE: PORT AREA: VISAKHAPATNAM – 530035
PHONE: (0891) 2564552 FAX: (0891) 2562613
F No S23/210/2017-AP(IGSTR)Vol. II
Date 20.07 2018
NOTE
Sub: Sanction of IGST refunds which are pending due to Non transmission of data from GSTN to Customs EDI
Attention of all the Exporters/ Customs Brokers and all concerned is invited to the ICST Refund Drive being organized by this Custom House from 16-07-2018 to 31-07-2018 Accordingly, attention is also invited to CBIC Circular No 12/2018-Cus dated 29.05 2018 and

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Refund of IGST on export of Goodson payment of duty-Clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for rectificatin of errors
PUBLIC NOTICE NO. 71/2018 Dated:- 20-7-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT & ADMN)
AIR CARGO COMPLEX, NSCBI AIRPORT, KOLKATA: 700 052.
F. NO. S41(Misc) – 64/2017CCX/Pt
Date-20.07.2018
PUBLIC NOTICE NO. 71/2018
Subject: Refund of IGST on export of Goodson payment of duty-Clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for rectificatin of errors reg.
Attention of the Exporters/Customs Brokers is invited to CBIC's Circular Nos

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overed under para 2 of Circular 15/2018-Customs. The conditions prescribed in para 2 of the said circular shall apply mutatis mutandis.
4. Further, CBIC has issued Circular No. 05/2018-Customs dated 23.02.2018, Circular No. 08/2018-Customs dated 23.03.2018 and Circular No. 15/2018-Customs dated, 06.06.2018 wherein an alternative mechanism with an officer 'interface to resolve invoice mismatches (SB005 error) was provided for the Shipping Bills filed till 30.04.2018. Despite wide publicity and outreach programs to make exporters aware about the need to have identical details in invoices given in Shipping Bills and GST returns, it has been observed that a few exporters continue to commit such errors. Therefore, in view of the ongoing Ref

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Rectification of EGM errors (SB002 or SB006), other errors and filing of claim for IGST Refund
PUBLIC NOTICE NO. 73/2018 Dated:- 20-7-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT & ADMN)
AIR CARGO COMPLEX, NSCBI'AIRPORT, KOLKATA: 700 052.
F. NO. S41(Misc) – 64/2017CCX/Pt
Date: 20-07-2018
PUBLIC NOTICE NO. 73/2018
Sub: Rectification of EGM errors (SB002 or SB006), other errors and filing of claim for IGST Refund.
Attention of all the exporters, their authorized representatives and all export promotion is invited to P.N. 08/2018 dated 06.02.2018, 12/2018 dated 19.02.2018, 50/2018 dated 31.05.2018 and 54/2018 dated 08.06.2018. Reference is also invited to Boards Circular No. 05/2018-Customs dated 23.02.2018 and Circular 08/2018-Customs dated 23.03.2018, 12/2018-Customs dated 29.05.2018 and 15/2018-Customs dated 06.06.2018 and 22/2018-Customs dated 18.07.2018 on the above subject.
2. In continuation of the above referre

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ng between GST invoices and corresponding Shipping Bill invoices in support of the refund claim.
6. The exporters should submit the details for reconciliations and rectification to the IGST Refund Cell (Airport) set up as per P.N. 01/CC/2018 dated 01.02.2018 comprising the following officers.
i) Shri Brij Pal Ken, Assistant Commissioner of Customs, IGST Refund Cell (Airport), Mobile No. 9836455148.
7. Difficulty, if any, may be brought to the notice of Assistant Commissioner of Customs, Drawback & IGST Refund Section, Air Cargo Complex, NSCBI Airport, Kolkata.
(R.P. SINGH)
COMMISSIONER OF CUSTOMS (AIRPORT & ADMN,)
CUSTOM HOUSE, KOLKATA
=============
Document 1
SB No.
SB Date
IEC
Annexure -A
Exporter Name
9486571
25-10-2017
1935123
02-01-2018
2196001325 K.R. MODI & CO.,
Response Code
SB002,SB006
205028152 INDUS MEDICAL INSTRUMENTS PRIVATE USB002,SB006
9643073
02-11-2017
203012739 NOVELTY EMBROIDERY,
8169941 22-08-2017
509090745 BARRINA IMPEX (INDIA) PVLLED
SB002

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30
4034742
4075505
4102777
4326752
4499349
7194983
7203120
7209221
7212733
7219016
7219155
7279405
7301351
7342362
7344073
7344182
7353150
21-01-2018
29-01-2018
31-01-2018
288048300 RADHAMANI INDIA LIMITED
288001338 ALBERT DAVID LIMITED
293009848 POOJA EXPORTS INTERNATIONAL.
296016390 KSE ELECTRICALS PVT.LTD.
296017604 AMER-SIL KETEX PRIVATE LIMITED
211007277 SKICORP MARKETING VENTURES PRI SB005
294005196 NEW HOSIERY IMPEX PVT. LTD.
296016390 KSE ELECTRICALS PVT.LTD.
288034066 THE UNITED ENGINEERING COMPAN SB005
5213003231 KRISHA EXPORT COMPANY
SBO05
SB005
SBO05
SB005
SB005
SBO05
SB005
SB005
209004347 GREEN PACKAGING INDUSTRIES PVT SB005
217507760 GREENMANGO KRAFT
SB005
31-01-2018
02-02-2018
02-02-2018
209004347 GREEN PACKAGING INDUSTRIES PVT SB005
288006577 R B AGARWALLA & COMPANY
216922755 PRASAN INDIA
SB005
SB005
02-02-2018
03-02-2018
05-02-2018
06-02-2018
08-02-2018
08-02-2018
09-02-2018
12-02-2018
12-02-2018
15-02-2018
22

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POWER POINT PUMPS INDIA SB005
201018420 FUNTIME INNOVATIONS PVT LTD
SB005
27-04-2018
1390002233 VAIBHAV GLOBAL LTD
SBO05
07-07-2017
289006759 JAINKOCH CORPN
SBO05
07-07-2017
288001206 NIPHA EXPORTS PRIVATE LIMITED
SBO05
07-07-2017
07-07-2017
288048300 RADHAMANI INDIA LIMITED
502030763 ANCIENT INDIA EXPORTS
SBO05
SB005
07-07-2017
07-07-2017
294005196 NEW HOSIERY IMPEX PVT. LTD.
294005196 NEW HOSIERY IMPEX PVT. LTD.
SB005
SB005
11-07-2017
296004901 RA INTERNATIONAL
SB005
12-07-2017
294005196 NEW HOSIERY IMPEX PVT. LTD.
SB005
14-07-2017
212019163 RASHMI AGARWAL
SB005
14-07-2017
14-07-2017
14-07-2017
203012721 ARTISANS EFFORT,
SB005
203012721 ARTISANS EFFORT,
SB005
214015688 EJAZ JAN
SB005
Document 3
7356193
7396006
7493193
7578801
7650012
7712317
7778613
7781940
7782308
7791614
7826013
7833218
7865018
7875850
7893617
7949322
7949812
7993560
8027276
8027813
14-07-2017
17-07-2017
21-07-2017
25-07-2017
28-07-2017
31-07-2017

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108002502 RENOVISION EXPORTS PRIVATE LIMI SB005
288011023 HITAISHI KK MANUFACTURING COM SB005
288011023 HITAISHI KK MANUFACTURING COM SB005
294001506 TREZA EXIM PRIVATE LIMITED
296017604 AMER-SIL KETEX PRIVATE LIMITED
288032128 SAGA INSTRUMENTS
213023920 INTERCOM SKICORP MANUFACTURI SB005
216501776 GLEAM BUSINESS PRIVATE LIMITED SB005
288025482 JUMAC MANUFACTURING PRIVATE USB005
288011023 HITAISHI KK MANUFACTURING COM SB005
294001506 TREZA EXIM PRIVATE LIMITED
299018342 PHOENIX OVERSEAS LIMITED
612005097 SUPERHEAT INDUCTION INDUSTRIES SB005
296004553 UNIQUE EXPORTS & MARKETING PV SB005
214030741 MA INTERNATIONAL
288049306 GKB RX LENS PVT LTD
205003036 AXORA RESOURCES LIMITED.
SB005
SB005
SBO05
SB005
SB005
SB005
18-08-2017
19-08-2017
21-08-2017
21-08-2017
23-08-2017
25-08-2017
SB005
SB005
202003558 PB HOLOTECH INDIA PVT. LTD.,
293010773 PORCELAIN CRAFTS & COMPONENTS SB005
612005097 SUPERHEAT INDUCTION INDUSTRIES SB005
299021441 SHIVAM HIGHRISE PVT. LTD.

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07798 SUPREME & COMPANY PRIVATE LTD SB005
208000097 HIND AGENCIES
SB005
205024238 KISNA FISHING ACCESSORIES PRIVAT SB005
2288000023 STEEL STRIPS WHEELS LTD.
SB005
12-09-2017
12-09-2017
298018462 SHYAM WATERPROOF WORKS (P).LT SB005
213012685 MANAKSIA STEELS LIMITED
SB005
14-09-2017
212000772 JAGAT KUMAR SINGHI
SB005
15-09-2017
288032128 SAGA INSTRUMENTS
SB005
16-09-2017
288032128 SAGA INSTRUMENTS
SB005
18-09-2017
215008260 PHILIPS LIGHTING INDIA LIMITED
SB005
20-09-2017
296017604 AMER-SIL KETEX PRIVATE LIMITED
SB005
Document 4
8791754 21-09-2017
8794334 21-09-2017
213012685 MANAKSIA STEELS LIMITED
SB005
288001338 ALBERT DAVID LIMITED
SB005
8807783
8810065 21-09-2017
8815906 22-09-2017
8823457 22-09-2017
8867581 25-09-2017
8868286 25-09-2017
8895586 26-09-2017
9137999 07-10-2017
9145450 07-10-2017
9184727
9274886
9274890
21-09-2017
2108002502 RENOVISION EXPORTS PRIVATE LIMI SBO05
293012768 ASIM LEATHER EXPORTS
SBO05
212000772 JAGAT KUMAR SIN

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5
SB005
9805094
09-11-2017
288001338 ALBERT DAVID LIMITED
SB005
9815777
10-11-2017
9874190
13-11-2017
9898101
14-11-2017
289007798 SUPREME & COMPANY PRIVATE LTD SB005
216924839 MALIKA EMBROIDERY & TEXTILE INDSB005.
206022581 BELA JAGMOHAN CHANDRANI
9925143
15-11-2017
288001338 ALBERT DAVID LIMITED
9925530
15-11-2017 ACSPC5170D
THE INDIANA TRADERS
SB005
SB005
SB005
Document 5
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TBE0006: Same [Assessee Code, Location Code, Assessee Type, Source] already exists in PFMS.
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TBE0008: Rejected by Bank, As per Bank Account Number is Invalid.
TBE0009: Bank Name is not as per PFMS Bank Master.
TBE0010: Bank Account details hav

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Third IGST Refund Fortnight to clear pending refunds
PUBLIC NOTICE NO. 72/2018 Dated:- 20-7-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT & ADMN)
AIR CARGO COMPLEX, NSCBI AIRPORT, KOLKATA: 700 052.
F. NO. S41(Misc) – 64/2017CCX/Pt
Date.20.07.2018
PUBLIC NOTICE NO. 72/2018
Subject : Third IGST Refund Fortnight to clear pending refunds-Reg.
Attention of all the exporters, their authorized representatives and all export promotion counc

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Refund of IGST on Export of Goods on payment of duty-Setting up of Help Desks
18/2018 Dated:- 20-7-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS CITY CUSTOMS COMMISSIONERATE, P.B. NO. 5400, C.R. BUILDING QUEEN'S ROAD, BENGALURU 001 560 -.
C.NO.VIII/09/13/2018 City Cus. Tech
Dated: 20.07.2018
PUBLIC NOTICE NO. 18/2018
Subject: Reg.
Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circ

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Refund of IGST on export of goods on payment of duty – setting up of Help Desk
24/2018 Dated:- 20-7-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009
An IS 15700 certified custom house
Website: www.cochincustoms.gov.in
E-mail: commr@cochincustoms.gov.in
Control room: 0484-2666422
Fax: 0484-2668468
Ph: 0484-2666861-64/774/776
F. No. C1/03/2016-TUCus.
Date

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