Goods and Services Tax

2018 (6) TMI 1126 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2018 (14) G. S. T. L. 317 (A. A. R. – GST) – Levy of GST – procurement of services or material from Govt./Govt. Authority – whether the services or material procured by ITDA from Govt./Govt. Authority is exempt from GST? – Held that:- The applicant is covered under local authority which is receiving services from IIT, Mumbai which is covered as Central Government.
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Whether the services received by the applicant from IIT. Mumbai is liable to GST or not? – Held that:- Serial no. B of Part 3 of GST Tariff-Services [Chapter 99] provides the list of nil rated/fully exempted services. On going through the said list, it is found that Government/Authority providing services to other Government/Authority is exempted from GST.
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Ruling:- The services received by the applicant from IIT, Mumbai is exempted from GST.
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As regard to the supply of goods by one Govt/authority to other Govt/authority is concerned, there is n

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s letter dated 10.05.2018 has submitted that the question raised by the applicant do not fall under Section 97(2) of UKGST ACT, 2017. In this context, we find that as per Section 97(1) of CGST/SGST Act, 2017, An applicant. . . . . . , stating the question on which the advance ruling is sought. Further as per Section 95(c) of CGST/SGST Act, 2017, applicant means any person registered or desirous of obtaining registration under this Act. As per record, we find that the M/s. ITDA is registered under GST bearing registration no. 05MRTPO1359B1DC, therefore falls under the definition of applicant (supra) and can sought advance ruling on the questions mentioned in Section 97(2) of CGST/SGST Act, 2017. On going through the application we find that the applicant has sought advance ruling on the question whether the services or material procured by ITDA from Govt./Govt. Authority is exempt from GST. In this regard we find that as per Section 97(2)(e) of CGST/SGST Act, 2017 the advance ruling can

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is under administrative control of Information Technology Department o:: Uttrakhand Government, The Hon ble Governor had nominated ITDA as State Nodal Organization. Its executive committee consists of Government Officers. As per definition of Government provided in Section .2(53) of the Uttrakhand Goods and Services Tax Act, 2017 Government means the Government of Uttrakhand. Further as per Section 2(69)(c ) of Uttrakhand Goods and Services Tax Act, 2017, local authority means a Municipal Committee, a Zilla Parishad, a District Board and any other authority entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund. Thus ITDA is a local authority under the control of Uttrakhand Government. 6.1.1 Further the applicant has submitted an MOU with IIT, Mumbai which relates to design, development and field testing of Aerostat Based Last Mile Communication System . To determine the status of IIT, Bombay, we find tha

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s of Parliament, the Joint Council Secretary of Ministry of Human Resource and Development, and three appointees each of the Union Government, AICTE, and the Visitor. The amendments in the Institutes of Technology Act, 1961 is to be made by the Parliament. Thus IIT, Bombay falls under the definition of Government in terms of Section 2(53) of the Central Goods and Services Tax Act, 2017 wherein Government means the Central Government. 6.1.2 In view of the above, we find that the applicant is covered under local authority which is receiving services from IIT, Mumbai which is covered as Central Government (supra). 6.1.3 Now the issue to be decided whether the services received by the applicant from IIT. Mumbai is liable to GST or not. In this context, we find that serial no. B of Part 3 of GST Tariff-Services [Chapter 99] provides the list of nil rated/fully exempted services. On going through the said list, we find that Government/Authority providing services to other Government/Authorit

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2018 (6) TMI 877 – CESTAT NEW DELHI – TMI – CENVAT credit – common input services for manufacturing as well as trading activity – demand of 6% of the value of the said trading activity, in terms of provisions of Rule 6 (3)(i) of CCR – Held that:- The appellants took a categorical stand before the lower authorities that they have reversed the proportionate credit of tax relatable to the trading activity, thus, not having any legal obligation to pay 6% of the value of said service – when the proportionate credit relatable to exempted services/ goods stand reversed by assessee, the effect of the same would be, as if no credit was ever availed. In such a scenario, there would be no requirement on the part of the assessee to pay a particular pe

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initiated proceedings against them for confirmation of 6% of the value of the said trading activity, in terms of provisions of Rule 6 (3)(i) of Cenvat Credit Rules. Proceedings resulted in passing of the impugned order, confirming the demand and imposing penalties. 3. It is seen that the appellants took a categorical stand before the lower authorities that they have reversed the proportionate credit of tax relatable to the trading activity, thus, not having any legal obligation to pay 6% of the value of said service. However, the lower authorities while accepting that reversal stand made, rejected the assessee s stand by observing that they have not exercised an option of maintaining separate accounts, in terms of Rule 6(3). As such, they a

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2018 (6) TMI 775 – CESTAT NEW DELHI – TMI – Penalty u/r 25 of CER – storage of goods outside factory premises – permission not obtained under Rule 4(4) of the Central Excise Rules, 2002 – Held that:- The imposition of penalty on the sole ground of non-observing of procedural requirement of Rule 4(4) cannot be appreciated – also, the penalty was originally imposed under section 11AC of the Act which stand already set aside by Commissioner (Appeals). As such, fresh imposition of penalty under Rule 25 of Central Excise Rules, 2002, in the absence of any evidence by the Revenue, cannot be appreciated – appeal allowed – decided in favor of appellant. – Excise Appeal No. 51006 of 2018 SM – A/52113/2018-SM[BR] – Dated:- 29-5-2018 – Ms. Archana Wadhwa, Member (Judicial) Ms. Priyanka Goel, Advocate for the Appellants Shri H C Saini, AR for the Respondent Per Ms. Archana Wadhwa: Brief facts of the case are that the appellant is engaged in manufacture of Processed Food (Amla Candy) falling under

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ect matter of present appeal. 3. The appellate authority has observed as under: 7. From the above it is abundantly clear that the appellant as per their understanding of the law adopted a procedure to send the goods to the cold storage under proper documents and received the same back under proper documents and cleared the same on payment of duty. The allegation in the show cause notice is that the appellant cleared the finished goods in bulk quantity for storage and preservation to various cold storages and the same was not processed by the cold storages except storage and preservation for time being on rental basis without obtaining permission under Rule 4(4) of the Central Excise Rules, 2002. I have seen the copies of declarations filed by the appellant on 12.03.2012 with the Jurisdictional Divisional Officer and I find that the appellant has declared that they have appointed the cold storage to undertake job work/ preservation/ processing of their inputs namely Amla candy falling u

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Central Excise Rules, 2002. 10. As already discussed above, I find that the appellant is liable to penalty for not obtaining permission under Rule 4(4) of the Central Excise Rules, 2002. However, it has also been found that the appellant cannot be charged with the act of clandestine removal of any goods by reason of fraud, collusion or any willful mis-statement or suppression of facts or contravention of any of the provisions of the Central Excise Act, 1944 or of the Rules made thereunder with intent to evade payment of duty. Hence, the charges of clandestine removal of goods are not sustainable. Thus, the provisions of Section 11 AC of the Central Excise Act, 1944 are not applicable in this case. Accordingly, penalty in this case is imposable under Rule 25 of the Central Excise Rules, 2002. In this regard, I place reliance on the decision of Hon ble Tribunal in the case of Weldon Cello Plast Ltd. vs CCE Delhi-IV [2013(287)ELT0141] and Shivam Pressings vs CCE Pune-I [2015(326)ELT 351 (

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2018 (6) TMI 705 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (13) G. S. T. L. 469 (A. A. R. – GST), [2018] 2 GSTL (AAR) 53 (AAR) – Classification of goods – implants for joint replacements – rate of tax – whether the products get covered under Serial No. E(9) of List 3 of Entry 257 of Schedule I of Notification No. 0112017 – Central Tax (Rate) dated 28.06.2017 attracting GST at the rate of 5% or Serial No. 221 of Schedule II of the Notification No. 0112017 – Central Tax (Rate) dated 28.06.2017 attracting GST at the rate of 12%?
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Held that:- The implants for joint replacement is clearly and most specifically covered under Sl No. E(9) of List 3 of Entry 257 of Schedule I attracting 5%GST. Further, there is a similar entry under Sl No. 578 – List 30 Entry E(9) of Notification No. 5012017 – Customs dated 30.06.2017 where under the effective rate of Basic Customs Duty is Nil.
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On a plain reading of entry at Serial No. E(9) of List 3 of Entry 257 of Schedule I and entry at Ser

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Notification No. 0112017 – Central Tax (Rate) dated 28.06.2017 attracting GST at the rate of 5%. – ORDER No. CT/4683/2018-C3 Dated:- 29-5-2018 – Mr. Senthil Nathan S, IRS, Joint Commissioner, Office of the Commissioner of Central Tax & Cental Excise, Thiruvananthapuram And Mr. N. Thulaseedharan Pillai, Joint Commissioner (General), Office of the Commissioner of State Taxes, Thiruvananthapuram RULING 1. Shri. Gopal Gireesh, Veena Chemicals, Thiruvananthapuram a retail dealer of implants for joint replacements (hereinafter called the applicant) is a registered person having GSTIN 32ADXPG4961E1ZF. The applicant has preferred an application for Advance Ruling on the rate of tax in respect of the commodities listed in the Annexure to the Application. 2. The applicant has stated in the application that all the commodities listed in the Annexure are implants for handicapped patients in the nature of Joint Replacements falling under HSNCode 90213100 and are included under Schedule I. The

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covered under Serial No. E(9) of List 3 of Entry 257 of Schedule I of Notification No. 0112017 – Central Tax (Rate) dated 28.06.2017 attracting GST at the rate of 5% or Serial No. 221 of Schedule II of the Notification No.' 0112017 – Central Tax (Rate) dated 28.06.2017 attracting GST at the rate of 12%. The products listed in Annexure are falling under Customs Tariff Head 90213100 – Artificial Joints. Such implants for joint replacement are specifically covered under Serial No. E(9) of List 3 of Entry 257 of Schedule I of Notification No. 0112017 – Central Tax (Rate) dated 28.06.2017. Sl. No. Chapter/Heading/Sub -Heading/Tariff Item Description of goods (1) (2) (3) 257 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule List 3: E(9): Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement. Schedule with

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otification No. 01/2017 Central Tax (Rate) dated 28.06.2017 reads as follows; Explanation: – (1) In this Schedule, tariff item, heading, sub-heading and Chapter shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the first Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of above table. Accordingly, the appropriate classification as determined under the Customs Tariff Act, 1975 including on an application of the Chapter Notes and General Explanatory Notes, would apply for the purpose of levy of GST. 6. As per Rule 3 of the General Rules for Interpretation of Import Tariff the heading that provides the most specific description shall be preferred to headings providing a more general description. Rule 3 r

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ts and joints replacement and spinal instruments and implants including bone cement. The industry dealing in joint replacement products also avails benefit of Nil BCD on import of implants for joint replacement under the above entry.There needs to be harmonization in the interpretation I applicability I coverage of entries under the Customs Tariff and GST. Shri. Lalji Vijayan, Chartered Accountant representing the applicant further reiterated and confirmed that all the commodities as listed in the Annexure to the application by their technical I trade names are nothing but implants for joint replacement falling under Customs Tariff Heading 90213100 – Artificial Joints. In support of the above, the applicant produced sample copies of the invoices issued by M/s Johnson and Johnson Pvt Ltd in which the items 'are described as per their technical/trade name and the HSN Code shown' as 90213100. 7. On the basis of the facts disclosed in the application and the written and oral submis

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2018 (6) TMI 560 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (13) G. S. T. L. 444 (A. A. R. – GST), [2018] 2 GSTL (AAR) 51 (AAR) – Rate of GST – poly propylene non-woven fabrics – Held that:- The Test Report of the Centre for Biopolymer Science & Technology reveals that the product of the applicant i.e., non woven carry bag is made of polypropylene. In Customs Tariff Act, sacks and bags made of polypropylene strip or the like is classified under Chapter 63 of the Act.
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In the present case, since the sale value of non-woven carry bags made of polypropylene is less than ₹ 1,000/- per piece, it will attract tax @ 5% vide entry No. 224 of schedule 1 of both CGST and SGST notification.
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Ruling:- Carry bags made of polypropylene non-woven fabrics is classified under entry 224 of Schedule 1 of the Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and State Notification 360/2017 dated 30.06.2017, and hence taxable @ 5% [SGST -2.5%; CGST-2.5%]. – ORDER No. CT 1549

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n granted registration by Office of Textile Commissioner for manufacturing of textile based products. Various authorities under Textile Ministry had examined the products and certified that the fabrics manufactured by applicants are technical textile fabrics. 4. The applicant has submitted a copy of the test report from Centre for Biopolymer Science & Technology wherein it is certified that non woven carry bags made by the applicant is a polypropylene product with filler content 42.29%. 5. The applicant further asserted that as per the clarification issued by the Commissioner of CGST and Central Excise, Madurai the said non-woven bags comes under HSN 6305 90 00 with 2.5% CGST & 2.5% SGST if sale value does not exceed ₹ 1,000/- per piece. 6. The applicant has also referred to the clarification order C3/17556/09 dated 29.09.2009, wherein it was clarified that packing bags, textile bags, and carry bags made out of non-woven fabrics of polypropylene is covered by the HSN code

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alue of the product. The entry reads as under: SCHEDULE 1 224 63 [other than 6309] other made up textile articles, sets, of sale value not exceeding ₹ 1000/- per piece SCHEDULE 2 171 63 [Other than 6309] Other made up textile articles, sets of sale value exceeding ₹ 1,000/- per piece [other than Worn clothing and other worn articles; rags] 10. In the present case, since the sale value of non-woven carry bags made of polypropylene is less than ₹ 1,000/- per piece, it will attract tax @ 5% vide entry No. 224 of schedule 1 of both CGST and SGST notification. 11. In the light of the above, we rule as under. RULING Carry bags made of polypropylene non-woven fabrics is classified under entry 224 of Schedule 1 of the Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and State Notification 360/2017 dated 30.06.2017, and hence taxable @ 5% [SGST -2.5%; CGST-2.5%]. . – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxmana

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2018 (6) TMI 71 – PUNJAB AND HARYANA HIGH COURT – 2018 (14) G. S. T. L. 164 (P&H) – Prayer to reopen the online portal – GST filing – filing of Trans-1 return – availment of Input Tax Credit (ITC) being the transitional credit – credit the Input Tax Credit (ITC) being the transitional credit as the same was filed within the time but could not be uploaded and accepted due to technical error – for the relief claimed, the petitioner has sent the letters dated 8.3.2018 and 1.3.2018 (Annexures P-5 and P-6, respectively) to respondents No.2 and 3, but no action has so far been taken thereon – Held that:- We dispose of the present petition by directing respondent No.2 to take a decision on the letter dated 8.3.2018 (Annexure P-5), in accordance w

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ut could not be uploaded and accepted due to technical error. In the alternative, the respondents be directed to entertain the application of the petitioner manually and accept Trans-1 Return and credit the ITC being the transitional credit. 2. The Goods and Service Tax (GST) was implemented w.e.f. 1.7.2017 and all indirect taxes including Service Tax, VAT and others were brought under the GST. The services provided by the petitioner had also came under the GST and, therefore, the petitioner had got the VAT and Service Tax Registration Certificate dated 25.6.2017 (Annexure P-1). The petitioner had uploaded the Trans-1 Returns to be filed and had tried to submit the same on 23.12.2017 (Annexure P-2) which was processed with error. The petiti

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edit in their GSTR-3B. Another letter dated 1.3.2018 (Annexure P-6) was also sent to respondent No.3 in this regard, but no response has been received till date. Hence, the present writ petition. 3. Learned counsel for the petitioner submitted that for the relief claimed in the writ petition, the petitioner has sent the letters dated 8.3.2018 and 1.3.2018 (Annexures P-5 and P-6, respectively) to respondents No.2 and 3, but no action has so far been taken thereon. 4. After hearing learned counsel for the petitioner, perusing the present petition and without expressing any opinion on the merits of the case, we dispose of the present petition by directing respondent No.2 to take a decision on the letter dated 8.3.2018 (Annexure P-5), in accord

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2018 (6) TMI 45 – CESTAT CHENNAI – TMI – Period of Limitation – Refund of CENVAT credit – Relevant Date – whether the relevant date is the date shown in the invoice or the date when the FIRC is received in India in the case of refund claim filed with respect of export of services? – Held that:- The Larger Bench of the Tribunal in the case of Commissioner of Central Excise Vs. Span Infotech (India) Pvt. Ltd. [2018 (2) TMI 946 – CESTAT BANGALORE] has held that the relevant date for the purposes of deciding the time limit for consideration of refund claims under Rule 5 of CENVAT Credit Rules has to be taken the end of the quarter in which the FIRC is received and not the date of invoice – the rejection of refund on the ground of time-bar is unjustified – appeal allowed – decided in favor of appellant. – Appeal No. ST/42460 & 42461/2017 – Final Order Nos. 41644-41645 / 2018 – Dated:- 29-5-2018 – Hon ble Ms. Sulekha Beevi C.S., Member ( Judicial ) Ms. S. Yogalakshmi, Advocate for the Appel

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authority as well as the Commissioner (Appeals) has reckoned the relevant date for computing the period of limitation as the date of invoice in the case of export of services. That the Larger Bench of the Tribunal in the case of Commissioner of Central Excise Vs. Span Infotech (India) Pvt. Ltd. – 2018 (2) TMI 946 has held that the relevant date for the purposes of deciding the time limit for consideration of refund claims under Rule 5 of CENVAT Credit Rules has to be taken the end of the quarter in which the FIRC is received and not the date of invoice. She also relied upon the decision in the case of Commissioner of Service Tax, Chennai Vs. CESTAT, Chennai – 2017 (3)GSTL 45 (Mad.). wherein the jurisdictional High Court had held the issue in favour of the assessee holding that the relevant date could be the date of receipt of FIRCs. 4. The ld. AR Shri R. Subramaniam supported the findings in the impugned order. 5. Heard both sides. 6. The only issue that arises for consideration is whe

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osition appears attractive, we are also persuaded to keep in view the observations of the Hon ble Supreme Court in the case of Vatika Township (supra), in which the Constitutional Bench has laid down the guidelines that any beneficial amendment to the statute may be given benefit retrospectively but any provision imposing burden or liability on the public can be viewed only prospectively. Keeping in view the observations of the Apex Court, we conclude that in respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule5 of the CCR may be taken as the end of the quarter in which the FIRC is received, in cases where the refund claims are filed on a quarterly basis. 7. Similar view was taken by the Tribunal in the case of Bechtel India Pvt. Ltd. Vs. Commissioner of Central Excise, Delhi – 2014 (34) STR 437 as well as by the jurisdictional High Court in the case cited by ld. counsel for appellant. Following the said

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2018 (6) TMI 6 – CESTAT NEW DELHI – TMI – Cenvatable services – Services of ‘Sales Commission Agents’ – input services or not? – whether the services of ‘Sales Commission Agents’ can be held to be cenvatable and the Service Tax paid on the same is available as a credit to the assessee? – Time limitation – Held that:- There is no stay of operation of various decisions of the Tribunal, which are in favour of the assessee and which stand referred to by Commissioner (Appeals). Infact nothing has been brought on record to show that said decision of the Tribunal wherein the judgment of Hon’ble High Court of Gujarat in the case of Cadila Healthcare Ltd.[2013 (1) TMI 304 – GUJARAT HIGH COURT] was considered, stand appealed against by them. In that case, the issue is fully covered in favour of the assessee.
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Period of limitation – no suppression of facts – extended period of limitation – Held that:- Demand is time barred inasmuch as the period involved is April, 2013 to February, 2016 wh

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le as a credit to the assessee. 3. The appellate authority has held in favour of the respondent by observing as under: 6. I observe from the definition of input service that the services used in relation to sales promotion are covered under the scope of the said definition. Now the question is whether the activities of sales commission agents can be treated as the services used in relation to sales promotion. I find that the commission agent is a key person who identifies the potential buyers, explain them the positives of the product, convince them to buy and procure orders. His activities are entirely related to sales promotion. Without services of commission agents it is very difficult to sell goods. I observe that the clarification issued by the Board vide its circular No. 943/4/2011-CX dated 29.04.2011 specifically, under point No. 5, contains the wording that … Moreover activity of sales promotion is specifically allowed and on many occasion the remuneration for same is li

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althcare Ltd. reported in [2013 (30) STR 3 (Guj)] relied upon by the adjudicating authority, I find that in that case the Hon ble Court has considered the issue wherein period of demand was prior to year 2008. During the period from year 2008 till date, this issue has been considered by various appellate authorities and the Board has also issued clarification vide Circular dated 29.4.2011. Further as contended by the appellant also, an Explanation in the definition of input service has been inserted vide Notification Nol. 02/2016-CE(NT) dated 3.2.2016 which, as per settled principle of Law, has retrospective effect as the same is in the form of explanation only. This issue has been discussed by Hon ble Tribunal in the case of M/s. Essar Steel India Ltd. [2016 (335) ELT 660 (Tri-Ahmd), wherein it was held that Explanation to Rule 2(l) of Cenvat Credit Rules, 2004 inserted vide Notification No. 2/2016-CE(NT) dated 3.2.2016 holding that sales promotion includes services by way of sale of

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the plea of the Revenue that the subject explanation would have only prospective effect because, as recorded in the findings above, the explanation always has retrospective effect. 4. Revenue s only grievance is that matter is pending before the Hon ble Supreme Court as they have filed appeal against the Hon ble Rajasthan High Court decision. Learned AR fairly agrees that there is no stay of operation of various decisions of the Tribunal, which are in favour of the assessee and which stand referred to by Commissioner (Appeals). Infact nothing has been brought on record to show that said decision of the Tribunal wherein the judgment of Hon ble High Court of Gujarat in the case of Cadila Healthcare Ltd. reported in [2013 (30) STR 3 (Guj)] was considered, stand appealed against by them. In that case, the issue is fully covered in favour of the assessee. Otherwise also, I find that demand is time barred inasmuch as the period involved is April, 2013 to February, 2016 whereas the show cause

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Customs – 12/2018 – Dated:- 29-5-2018 – Circular No. 12/2018-Customs F. No. 450/119/2017-Cus IV Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes and Customs) Room No. 227-B, North Block, New Delhi dated 29th May, 2018 To, All Principal Chief Commissioner/Chief Commissioner of Customs/ Customs & Central Tax / Customs (Preventive) All Principal Commissioner/Commissioner of Customs/ Customs & Central Tax / Customs (Preventive) All Director Generals under CBIC. Subject: Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems -reg. Sir/ Madam, A number of representations have been received from the exporters / trade associations seeking resolution of problems which have hindered sanction of refund of IGST paid on exports. From time to time, Board has provided solutions to a number of issues because of which refunds were held up. However, there is still one major hindrance because of

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records from GSTN to Customs EDI system has not happened and consequently IGST refunds could not be processed. The problem is compounded by the fact that the facility to adjust GSTR-3B in subsequent months is not available in all cases. 3. In view of the above following procedure is being prescribed to overcome the problem of refund blockage. This would be an interim solution subject to undertakings/ submission of CA certificates by the exporters as given below and post refund audit scrutiny. The proposed procedure is as under: A. Cases where there is no short payment: (i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period July 2017 to March 2018 mentioned in GSTR-3B is greater than or equal to the cumulative IGST amount indicated in GSTR-1 for the same period. Customs policy wing shall send this list to GSTN. (ii) GSTN shall send a confirmatory e-mail to these exporters re

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l be sent to DG (Audit)/ DG (GST) by the Board. B. Cases where there is short payment: (i) In cases where there is a short payment of IGST i.e. cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July 2017 to March 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-1 for the same period, the Customs policy wing would send the list of such exporters to the GSTN and all the Chief Commissioner of Customs. (ii) e-mails shall be sent by GSTN to each exporter referred in para (i) above so as to inform the exporter that their records are held up due to short payment of IGST. The e-mail shall also advise the exporters to observe the procedure under this circular. (iii) The exporters would have to make the payment of IGST equal to the short payment in GSTR 3B of subsequent months so as to ensure that the total IGST refund being claimed in the Shipping Bill/GSTR-1(Table 6A) is paid. The proof of payment

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only), who have come forward to claim refund after making requisite payment of IGST towards short paid amount and complied with other prescribed requirements. (vii) The compiled list may be forwarded to Customs policy wing, DG (Audit) and DG (GST). Customs policy wing shall forward the said list of GSTINs to GSTN. On receipt of the list of exporters from Customs policy wing, GSTN shall transmit the records of those exporters to Customs EDI system. (viii) The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31st October, 2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July 2017 to March 2018. A copy of the certificate shall also be submitted to the jurisdictional GST office (Central/ State). The concerned Customs zone shall provide the lis

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Goods and Services Tax – Started By: – Shubham Porwal – Dated:- 28-5-2018 Last Replied Date:- 1-6-2018 – Hello everyone… I am new user here …please help me …! If one purchased furniture for rs 1lac and gst 28,000 total 1,28,000 and sold it just after 2years… what shall be the impact on itc …will it be claimable upto rs 28,000 or any proportionate reduction should be made …..? Please reply….! Thanks Shubham – Reply By Alkesh Jani – The Reply = Sir,If purchased furniture is booked as capital goods in your books of Account, than 5 point per quarter is to be reduced.If not booked as capital goods, then it is normal supply.Our experts may correct me if mistaken.Thanks – Reply By Shubham Porwal – The Reply = Sir The asset is used f

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Goods and Services Tax – Started By: – mvs kumar – Dated:- 28-5-2018 Last Replied Date:- 28-5-2018 – Please share your views on input credit to be taken on flight tickets. Because I heard that all the sectors are not possible. Only the sector from where the travel origin starts. Also the sectors which we need to take only when we do take ISD registration. What is the correct practice industry is following? – Reply By YAGAY and SUN – The Reply = If the person is registered, the place of supply s

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Goods and Services Tax – GST – Dated:- 28-5-2018 – It has been reported in certain section of the Press that certain changes have been made in GST law relating to farmers, which will come into force with effect from 1st June, 2018 according to which farmers would be required to take registration and pay GST of 18% when they lease out their land. This news is factually incorrect and misleading. There has been No Change in the GST law and taxation relating to farmers since July, 2017, when GST wa

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Goods and Services Tax – Started By: – S.C. WADHWA – Dated:- 28-5-2018 Last Replied Date:- 28-5-2018 – What is SAC for interest on loans exmpted under GST. – Reply By Nitika Aggarwal – The Reply = Dear Sir, SAC for Services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services); is covered under heading 9971. In order to substantiate the same, reliance shall be placed on

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 28-5-2018 Last Replied Date:- 3-6-2018 – Even after close to eleven months since GST was launched in India w.e.f. 1st July, 2017, trade & industry and taxpayers / professionals are confronted with various issues which are required to be sorted out, clarified by CBIC or redressed. Moreover, we have now Authority for Advance Ruling which is also contributing to the confusions. Here are few issues and concerns identified to be addressed/ redressed by appropriate forum, sooner the better. The last date for filing of TRAN 1 was 27.12.2017, but many of the taxpayers failed to file TRAN-1 due to genuine reasons other than IT glitches. Though for IT related compliance, additional window has since been opened vide Circular No. 39/2018 dated 03.04.2018, there are large number of cases wherein TRAN-1 could not be filed due to ignorance or other reasons. One more option may be provided to the assessees, as it causes undue hards

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which involves a huge risk of wrong calculation therefore, such penalty/ interest / debits may be generated by GSTN System only instead of doing manually. Currently the benefit of composition scheme is available to limited taxpayers, therefore, the composition scheme should be extended to service providers and for Inter-state supplies also. There are certain wherein Advance Ruling Authority (AAR) have ruled on taxability of those transactions, for e.g.: Supply of motor vehicles as scrap after its usage is considered as an activity of supply in course or furtherance of business and such transaction would attract GST (AAR). This should not be treated as supply or be exempted from GST. Recovery of food expenses by employer from the employees for the canteen services/working lunch provided by business entity is considered as 'Outward Supply' and hence taxable (AAR). It may be considered as part of CTC or as a perquisite & should not be taxed. The composite supply of works contr

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SEZ (AAR). Supplies related to SEZ are zero rated and since SEZ/SEZ units are artificial judicial persons, they will always be acting through natural persons and as such, keeping in mind the legislative intention of zero rating in case of SEZ s. A suitable clarification is immediately required. Query: Since there is no appellate mechanisms against AAR ruling at the moment assessee are stuck up for proper legal guidance & clarity Suggestion: GST Council should setup a review mechanism for review of such rulings and avoiding different rulings by different States AAR. The time life for pronouncement of advance ruling may be shortened. Credit of motor vehicle used for business purposes should be allowed to all business entities. Purchase of vehicle for business purposes is a capital asset and forms part of gross block. Like any other capital good, motor vehicles are also crucial as a huge amount of ITC lapses even when assets are used for business purpose. Restaurants located in the pr

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revenue earner for many States in many ways. To promote tourism in the State, GST Council may be approached to reduce the GST rates on admission tickets. Presently medical implants (e.g. Jaipur foot) are taxed @ 5%. Keeping in view noble services provided in the State; it deserves a better tax treatment by exempting the same. E-way Bill System Training in relation to e-way bill should be provided for smooth implementation. Majority of pending litigation is an account of seizure and detention of goods. In almost all cases, courts have ordered for release of goods / vehicle. Most of the transporters (GTA / GTO) are in unorganized sector and also not adequately educated. To ensure successful implementation of e-way bill system necessary training need to be imparted to transporters and drivers in Hindi / Regional Language. Since the implantation is new it should be ensured that atleast in this initial period : Penalties are not imposed Vehicles are not intercepted & detained Goods &amp

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Goods and Services Tax – Started By: – CA.LALIT MUNOYAT – Dated:- 28-5-2018 Last Replied Date:- 30-5-2018 – Can a supplier issue a Credit Not to its recipient for GST collected in excess, on downward revision of the price after the supply was made. The original invoice to which the CN is mapped shows GST collected on the Full value calculated at the original rate. This will reduce the output liability of the Supplier. IS such a CN equal to to the Refund as envisaged in the ACT. – Reply By YAGAY and SUN – The Reply = In our view if your customer reverse the ITC then you will be able to get the refund otherwise not. – Reply By Nitika Aggarwal – The Reply = Dear sir, As per Section 34 of CGST Act, 2017 Credit note shall be issued only in the

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ly By YAGAY and SUN – The Reply = Thanks Sanjay Sir. – Reply By CA.LALIT MUNOYAT – The Reply = The issue has different connotations under different circumstances. However the rule that has been determined by the SC is being consistently followed by the lower authorities. The decision depends upon whether the discount given was known at the time of Sale or not. The following judgment clears the situation: 2018 (2) TMI 1105 – CESTAT MUMBAI MAHANAGAR GAS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI Refund claim – trade discount – price variation clause – Held that: – the trade discount was not known to prior to the clearance and thus at the time of clearance, the assessable value can only be ascertained on the basis of trade discount whi

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icy, circulated among the dealers their deduction from the assessable value would have to be allowed in view the Apex Courts judgment in the Apex Court in the case of Union of India Vs. M/s. Madras Rubber Factory [ 1986 (12) TMI 35 – SUPREME COURT OF INDIA ] (supra) even if the same were quantified, subsequently, subject to the conditions that the same had actually been passed on to the buyers. If the discounts, in question, are deductible from the assessable value, the respondent would be eligible for refund subject to the provisions of Section 11b of the Central Excise Act, 1944 i.e. and being not hit by the principle of unjust enrichment. March 28, 2011 – Reply By CA.LALIT MUNOYAT – The Reply = However even if the refund is determined as

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Goods and Services Tax – Started By: – nandankumar roy – Dated:- 28-5-2018 Last Replied Date:- 28-5-2018 – DEAR SIR, ISGT REFUND OVERDUE AMOUNT AGAINST EXPORT SALES OF REBATE CLAIM , WHERE GOING TO CHECK AT ICE GATE AS PER LATEST POSITION OF GST SITE, WHERE 3.1(B) AND GSTR1 RETURN MISMATCH DUE TO EXPORT FIGURE SHOWN IN 3.1(A) INSTEAD OF 3.1(b) IN 3B RETURN WRONGLY BUT NOW TOTAL PENDING AMOUNT SHOWING AT ICE GATE WITH THIS MESSAGE THE INVOICES HAVE NOT BEEN TRANSMITTED TO ICEGATE AS CUMULATIVE T

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2019 (1) TMI 699 – CESTAT KOLKATA – TMI – Clearance of Transmission Hardware to State Electricity Boards and also to various Mega Power Projects – N/N. 6/2006-CE dated 01/03/2006 as amended vide Notification No. 46/2008-CE dated 14/08/2008 under Serial No. 91A – Held that:- In the facts and circumstances of the present case, since refund has been made in cash and not by crediting in the Cenvat Credit account of the appellant, the appellant is not getting additional credit for which it has to pay more in cash and less through CENVAT Credit Account. Thus, in effect, it does not make any difference so far, payment of Central Excise Duty is concerned – refund allowed – appeal allowed – decided in favor of appellant. – E/75895/2018 – FO/76593/2

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d 14/08/2008 under Serial No. 91A, against Project Authority Certificates, backed by undertaking furnished/issued by an officer not below the rank of Deputy Secretary, Ministry of Power, Govt. of India. Such documents are required to be submitted before clearance of goods. 2. A Show Cause Notice dated 22/07/2014 was issued for recovery of refund of ₹ 1,82,901/- along with interest. However, it is seen from the Show Cause Notice that the appellant assessee had debited ₹ 1,82,901/- from their CENVAT Credit account vide RG-23A, Part-II, Entry Serial No. 11 dated 26/02/2013 and also paid ₹ 30,000/- in cash on account of interest vide GAR-7 Challan No. 50473 dated 26/02/2013. 3. Being aggrieved, by the O.I.O. dt. 13/03/2014, th

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aised one Show Cause Cum Demand Notice and simultaneously filed an appeal before the Lower Appellate Authority. It is the case of the appellant, that the refund order which has been set aside by the First Appellate Authority was not at all erroneous/defective. In any case, it is a Revenue neutral situation since the appellant discharges its duty liability in cash as well as through Cenvat Credit account. The Ld. Advocate strongly contended that the impugned order is erroneous inasmuchas the Lower Appellate Authority has not only disallowed the refund but directed the appellant to pay back the cash refund along with interest. If this is to be done without crediting equivalent amount in electronic credit ledger then, it would lead to holding

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Customs – 38 / 2018 – Dated:- 28-5-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS CHENNAI VIII (GENERAL) CUSTOM HOUSE, NO.60 RAJAJI SALAI, CHENNAI – 600 001. Telephone: 25254444 – FAX:25224622 www.chennaicustoms.gov.in F.No.S.Misc.09/2018 Sys Unit Dated: 28/05/2018 PUBLIC NOTICE 38 / 2018 Sub: regarding Kind attention of Exporters/ Customs Brokers is invited to Para 2(ii) of Board's Circular 08/2018 dated 23.03.2018 regarding Refund of IGST paid on Exports – Extension of date in SB005 alternate mechanism cases and clarification in other cases. 2. In consonance with Para 2(ii) of the Board's Circular 08/2018 dated 21.03.2018, an option has been made available in ICES for sanctioning IGST refund in respect of those cases where the exp

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t GSTIN in the SB or has only declared PAN, and the corresponding returns have been filed through another GSTIN with the same PAN, can also be sanctioned through the Officer Interface. In such cases, an undertaking may be obtained from the GST registered unit which has filed the returns that they have no objection to the refund being granted to the exporter who has filed the Shipping Bill and that they will not claim any IGST Refund for exports under that SB separately. Once satisfied, the officer may sanction the applicable IGST Refund through the Officer Interface. 5. If any difficulty is faced in this regard, it may be brought to the notice of Dy Commissioner (EDI) for necessary action. (ICES advisory 22/2018 (IGST Refund) – dated 22.05.

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2018 (10) TMI 745 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2018 (18) G. S. T. L. 289 (A. A. R. – GST) – Input tax credit – input services – cost of civil works incurred under Extension project – Mechanical Works – Electrical Works – Applicant submits that input tax credit in relation to ‘Mechanical Works’ and ‘Electrical Works should be admissible as such costs pertain to construction of plant and machinery.
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Whether on facts and circumstances of the case, the input tax credit of tax paid on costs proposed to be incurred in relation to Mechanical Works’ and ‘Electrical Works’ under the Extension Project can be treated as ‘admissible under the Central Goods and Services Tax Act, 2017?
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Held that:- Most of the services were held to be admissible. The credit on following services denied: Structural work, external finishing work, internal finishing work, M and E related civil work – M and E related civil works – Plumbing – Gardening water supply system – dismantling work –

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posed to be incurred in relation to activities mentioned in Annexure 4 can be treated as admissible under the Central Goods and Services Tax Act, 2017 ( CGST Act, 2017 )? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / MGST Act would be mentioned as being under the GST Act 02. FACTS AND CONTENTION – AS PER THE APPLICANT The submissions, as reproduced verbatim, could be seen thus – STATEMENT OF RELEVANT FACTS HAVING A BEARING ON THE QUESTION(S) ON WHICH ADVANCE RULING IS REQUIRED. 1. Background of operations: 1.1 The Applicant, a private limited company incorporated under the pro

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under the Extension Project can be broadly bifurcated into the following categories: i. Costs for Civil Works; ii. Cost for Mechanical Works; and iii. Costs for Electrical Works 2. Questions before the Authority of Advance Ruling: 2.1 The Applicant has approached the Authority of Advance Ruling to determine the admissibility of input tax credit of tax paid on costs proposed to be incurred in relation to activities mentioned in Annexure 4. 2.2 The Applicant believes that input tax credit in relation to Civil Works should be inadmissible under Section 17 (5) (c) and Section 17 (5) (d) of the CGST Act, 2017, because such costs pertain to construction of an immovable property other than plant and machinery. However, the Applicant submits that input tax credit in relation to Mechanical Works and Electrical Works should be admissible as such costs pertain to construction of plant and machinery. 2.3 The Applicant craves leave to submit such further facts at or before the hearing of the appli

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ceived the goods or services or both; iii. The tax charged in respect of the supply has been paid to the Government; iv. The recipient has furnished statutory GST returns in terms of Section 39 of the CGST Act, 201 7; and v. The payment is made to supplier within 180 days from the date of issue of invoice. 1.3. In addition to the above, there are certain restrictions imposed on availment of input tax credit under Section 17 (5) of the CGST Act, 2017. Relevant extract of the provision is reproduced below for reference: (5) Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely:- (c) works contract services when supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service; (d) goods or services or both received by a taxable person for construction of an immovable p

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on of an immovable property; and ii. goods and/or services received for construction of an immovable property. Therefore, the Applicant does not contest a claim to input tax credit on costs of civil works under the Extension Project. However, the provision also suggests that input tax credit would be available where such works contract services, goods and/or services are received for construction of an immovable property in the nature of plant and machinery. 1.5. Therefore, the present application for advance ruling is being filed to determine the eligibility of input tax credit in relation to costs proposed to be incurred for Mechanical Works and Electrical Works under the Extension Project. Mechanical Works entails activities in the nature of Plumbing work, Fire Protection work, Air Conditioning work, etc. and Electrical Works entails activities in the nature of Sub-station work, DG Set work, Lighting System work, etc. A detailed break-up of activities proposed to be undertaken in th

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or making outward supplies may be of the following 2 types: i. Directly used for making outward supplies i.e. having a direct nexus for making outward supplies; and ii. Indirectly used for making outward supplies i.e. having an indirect but essential nexus for making outward supplies. 1.9 The Applicant would like to submit that costs incurred for Mechanical Works and Electrical Works are indirectly used for making outward supplies i.e. such costs are essential for carrying out operations for making outward supplies and if such costs are not incurred, the operations for making outward supplies would be impacted. For instance, the Air Conditioning work is essential/ indispensable in the manufacturing facility because the products manufactured by the Applicant (medical products) are required to be produced in a sterile environment under controlled temperatures to adhere to minimum quality requirements, failing which the products manufactured will not be suitable for their required medical

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ealer under Section 8 (3) (b) of the Central Sales Tax Act, 1956 ( CST Act ) only if such goods are used in the manufacture of processing of goods. The Supreme Court held that where any particular process or activity is so integrally related to the ultimate manufacture of goods so that without that process or activity manufacture may, even if theoretically possible, be commercially inexpedient, goods intended for use in the said process or activity would fall within the expression in the manufacture of goods . They need not be ingredients or commodities used in the processes, nor must they be directly and actually needed for turning out or the creation of goods . Relevant extract of the judgement if reproduced below for your reference: 8. …… ……. Where any particular process is so integrally connected with the ultimate production of goods that but for that process, manufacture or processing of goods would be commercially inexpedient, goods required in that pr

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l equipment" should fall within the terms of Rule 13, it must be an ingredient to the finished goods to be prepared, or "it must be a commodity which is used in the creation of goods." If, having regard to normal conditions prevalent in the industry, production of the finished goods would be difficult without the use of electrical equipment, the equipment would be regarded as intended for use in the manufacture of goods for sale and such a test, in our judgment, is satisfied by the expression "electricals." 1.12. The Applicant would be happy to furnish any additional information that would be necessary to help ascertain the eligibility of input tax credit. 1.13. Further, the Applicant submits that costs pertaining to Mechanical Works and Electrical Works are intended to be capitalized in the books of accounts under the head plant and machinery 1.14. Basis the above background, in the present case, the Applicant submits that the activities relating to Mechanical

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– AS PER THE CONCERNED OFFICER The submission, as reproduced verbatim, could be seen thus- In this regard the details asked by Advance Ruling Authority (GST). Mumbai is submitted as under The applicant has provided the details of activities proposed to be undertaken in the nature of Mechanical Works and Electrical Works in form of Annexure -4 to their application. On going through the Annexure-4 submitted by the applicant it appears that the Mechanical Works mainly entails activities in the nature of Plumbing works, Fire Protection Works, Air Conditioning Works and the Electrical Works mainly entails activities in the nature of Sub-station works, DG Set Works, Lighting Systems, etc. Basis the submission made by the applicant it appears that the Mechanical Works and Electrical Works are indirectly associated with the course or furtherance of their business and are essential for carrying out manufacturing process. Therefore, it appears that the ITC in relation to works mentioned at Sr.

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body was present from the side of Jurisdictional Officer but written submissions has been sent by post. The application was admitted and final hearing was held on Ms. Aabha S Lekhak, Advocate alongwith Sh. Nitin Vijaivergia, C.A. Sh. Atul Phakhale Business controller and Sh. Rahul Wangnul, Engineer head appeared and made detailed written submissions in support of their claim for Cenvat Credit. They also orally stated that claims in respect of DMAC yard costs, indirect expenses and design cost may also be allowed to them. No body was present from the side of Jurisdictional Officer, hence his earlier written submission is considered for this issue. 05. OBSERVATIONS We have gone through the facts of the case and various written submissions made by the applicant and jurisdictional officer during the course of the proceeding before us. 1. We find that the Applicant, is a private limited company incorporated under the provisions of the Companies Act, 1956 holding GST registration number ( G

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the following categories: i. Costs for Civil Works; ii. Cost for Mechanical Works; and iii. Costs for Electrical Works. The Applicant does not contest a claim to input tax credit on costs of civil works under the Extension Project. However, the provision u/s 17[5] (c) and 17(5) (d) Of CGST ACT also suggests that input tax credit would be available where such works contract services, goods and/or services are received for construction of an immovable property in the nature of plant and machinery. 4. Therefore, the present application for advance ruling is being filed to determine the eligibility of ITC in relation to costs proposed to be incurred for Mechanical Works and Electrical Works under the Extension Project. Mechanical Works entails activities in the nature of Plumbing Works, Fire Protection Work, Air-Conditioning Works, etc and Electrical Works entails activities in the nature of Sub station Work, D G Set Work, Lighting System Work, etc., A detailed break up of activities prop

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be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person. (2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,- (a) he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying documents as may be prescribed; (b) he has received the goods or services or both. Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by

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hereon, in such manner as may be prescribed: Provided also that the recipient shall be entitled to avail of the credit of input tax on payment made by him of the amount towards the value of supply of goods or services or both along with tax payable thereon. (3) Where the registered person has claimed depreciation on the tax component of the cost of capital goods and plant and machinery under the provisions of the Income-tax Act, 1961, the input tax credit on the said tax component shall not be allowed. (4) A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier. 17. (1) Where the goods or services or both are used by the registered person

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ny, engaged in supplying services by way of accepting deposits, extending loans or advances shall have the option to either comply with the provisions of sub-section (2), or avail of, every month, an amount equal to fifty per cent. of the eligible input tax credit on inputs, capital goods and input services in that month and the rest shall lapse: Provided that the option once exercised shall not be withdrawn during the remaining part of the financial year: Provided further that the restriction of fifty per cent. shall not apply to the tax paid on supplies made by one registered person to another registered person having the same Permanent Account Number. (5) Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely:- (a) motor vehicles and other conveyances except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply of such ve

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tward taxable supply of the same category of goods or services or both or as part of a taxable composite or mixed supply; and (iv) travel benefits extended to employees on vacation such as leave or home travel concession; (c) works contract services when supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service; (d) goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business. Explanation.-For the purposes of clauses (c) and (d), the expression construction includes re-construction, renovation, additions or alterations or repairs, to the extent of capitalisation, to the said immovable property; (e) goods or services or both on which tax has been paid under section 10; (f) goods or services or both rec

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ions and restrictions as may be prescribed would be entitled to take credit of input tax charged on supply of goods or services or both to him which are used or intended to be used in course or furtherance of business. Thus the goods are used or intended to be used in course or furtherance of business. Further we find that conditions for taking input tax credit have been given in Section 16 which are as under:- (a) The person has to be in possession of tax invoices, debit note or other prescribed tax paying documents. (b) Has received goods or services or both. (c) The tax charged in respect of such supply is actually paid. (d) He has furnished return under Section 39. (e) Where depreciation on tax component of cost of capital goods and plant and machinery is availed, the ITC on such tax component would not be allowed. (f) Would not be allowed to take credit after due dates as prescribed. We find that apart from conditions as laid down under Section 16 of the GST Act, Section 17 provid

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e Ruling Authority with respect to eligibility of ITC in respect of relevant portion of work is added to the submissions and claims as made by them. same is as under:- 06 In view of the deliberations as held hereinabove, we pass the order as under : 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-33/2018-19/B-41 Mumbai, dt. 28.05.2018 For reasons as discussed in the body of the order, the question is answered thus – Question :- Whether on facts and circumstances of the case, the input tax credit of tax paid on costs proposed to be incurred in relation to activities mentioned in Annexure 4 can be treated as admissible under the Central Goods and Services Tax Act, 2017 CCGST Act, 2017 )? Answer :-As per details in relevant column of the Table under main heading views and decisions of members of the Advance Ruling Authority. – Case laws – Decisions – Judgements – Orders – Tax Management India – taxm

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2018 (9) TMI 690 – AUTHORITY FOR ADVANCE RULING, DAMAN, DIU AND DADAR AND NAGAR HAVELI – 2018 (17) G. S. T. L. 350 (A. A. R. – GST) – Classification of activity – printing of leaflet – supply of goods or supply of services – mixed supply – whether the goods/service (under question) has to be considered as supply of goods falling under Chapter Sub-heading No.4901 or as a supply of service falling under SAC No.9989?
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Held that:- It is on record that the applicant have submitted one of the sample of a printed pamphlet along with their defence reply which is made for “Norethindrone tablets USP,0.35 mg”. On simple reading of the said pamphlet it appears that the buyer of the product wanted to convey certain message through the said pamphlet which is supplied alongwith their product. In fact, the product pamphlet in itself is nothing but a media to convey the message and the message or script what is to be printed, is supplied by the buyer of the product. The said supply is a mixed sup

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category of Supply of Service falling under SAC No.9989. – Order No. 02/AR/SK-CP/ Daman/2017-18 Dated:- 28-5-2018 – SHRI SATISH KUMAR AND CHARMIE KAMAL PAREKH MEMBER M/s Temple Packaging Pvt Ltd, Survey No 171/3 &7, Behind Olive Healthcare, Hatiyawad, village- Dabhel, Nani Daman – 396210. Having GSTIN Number 251800000005AR4, is engaged in the printing of leaflets (further divided as insert/outsert) .They have made an application on 19.03.2018 under advance Ruling for printed leaflet supplied by the Applicant to ascertain the correct classification as to whether the same falls under the category of supply of goods falling under CHS No. 4901 or supply of service under SAC No.9989 and for that they have paid the required fee amounting to ₹ 5,000/- for Central GST and ₹ 5,000/- for UT GST. Vide Challan Identification Number (CIN) -18022500004135 Date -23.02.2018. 2. The application for seeking Advance Ruling was forwarded vide letter dtd 20.03.2018 to the JAC for their rep

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same had to be considered as supply of goods falling under Chapter Sub-heading No.4901 attracting GST @5% as per Sr.No.201 of Schedule-1 of Noti.No.1/2017-CT (Rate) 28.6.2017 or as a supply of service falling under SAC No.9989 attracting GST @12% as per Sr.No.27 (1) of Noti.No.11/2017-CT (Rate) dated 28.6.2017, as amended (GST rate 18% up to 12.10.2017 and thereafter 12%) 3.1 They submitted that since 2005 they were clearing printed leaflets on outright sale basis and clearing the same under CSH No.4901 as exempted being not chargeable to duty. Accordingly w.e.f. 1.7.2017, the Applicant continued supplying the same under the category of goods falling under Chapter sub-heading No. 4901. However, w.e.f. 29.8.2017 the Applicant after intimating the Assistant Commissioner of CGST & CE vide their letter dated 29.8.2018 started supplying the same under the category of service falling under SAC No.9989. This was done on account of clarification issued by All India Federation of Master Pr

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as per which goods means every kind of moveable property other than money and security. Service was defined as per Section 2(102) of the CGST Act, 2017 as per which service means anything other than goods. The leaflet sold is nothing but one kind of moveable property and falls under the category of goods only. 3.3.2 They submitted that as per Para No.2 and 3 of CBEC Circular 11/11/2017-GST dated 20.10.2017 the printing contracts falls under the category of composite supply and the classification had to be decided on the basis of supply which constitutes the principal supply. Principal supply was defined at Section 2(90) as per which supply of goods or services which constitutes the pre-dominant element of composite supply and to which any other supply forming part of that composite supply was ancillary. In the given case mere supply of content by the customer was ancillary and the entire manufacturing cost of the products was comprising of own inputs used. Therefore, the principal supp

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by the publisher or a person who owns users right to the intangible inputs. The SAC No.998911 covers publishing on a fee or a contract basis and SAC No. 998912 covers printing and reproduction service of recorded media on a fee or a contract basis. There was no coverage of printed leaflet in SAC No.9989. Accordingly Sr.No.27 (1) of Noti.No.11/2017-CT (Rate) only covers publishing matter like news paper/books/generals/periodicals made on the basis of content supplied by publisher and Sr.No.27(2) inter-alia covers printing and re-production services of recorded media. 3.5 They submitted that accordingly printed leaflet manufactured with their own raw materials and as per content supplied by customer (other than publisher or person who owns the users right to the intangible input) does not fall under SAC No.9989 and merits classification under the category of goods only falling under CSH 4901. In other words, the above circular of CBEC supports applicant s case for classification under th

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= 2000 (12) TMI 404 – CEGAT, MUMBAI Books – Basic engineering technical documents and drawings consisting of about 300 pages of printed paper containing either written material or drawings bound in metal clip binding with covers on either side are books classifiable under Heading 49.01 of Customs Tariff Act, 1975 entitled to exemption under Notification No. 25/95-Cus. (para 4] 3 2001 (134) E.L.T. 156 (Tri. – Kolkata) = 2000 (11) TMI 681 – CEGAT, KOLKATA Advertising material – Folded leaflet titled 143 ways to export your sound -Classifiable under sub-heading 4911.10 of Customs Tariff Act, 1975 corresponding to ITC (HS) Exim Code No. 491110.02 which required a specific license for importation, [para 3] 4 2001 (136) E.L.T. 1420 (Tri. – Mumbai) = 2001 (7) TMI 615 – CEGAT, MUMBAI Trade Directory – Yellow pages – Tata press yellow pages containing list of paid advertisements, classifiable under Heading 49.11 of Customs Tariff Act, 1975 and not under Heading 49.01 ibid in view of Note 5 to C

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i. – All.) = 2017 (11) TMI 812 – CESTAT ALLAHABAD Carbon leaflets/Money receipts – Classification of – Product being a printed sheet running in length and used by specific customer for specified purpose classifiable under Chapter 49 of Central Excise Tariff as product of printing industry and not under Chapter 48 ibid, [paras 4, 5, 6] 7 2017 (349) E.L.T. 499 (Tri. – All.) = 2017 (8) TMI 991 – CESTAT ALLAHABAD Paper – Interleaved Carbon Papers/Money Receipts running in length meant for specific customer for specific purpose, classifiable under Chapter 49 of Central Excise Tariff as a product of printing industry, [paras 3,4, 5,6] 8 2018 (8) G.S.T.L. 444 (Tri. – All.) = 2018 (2) TMI 65 – CESTAT ALLAHABAD Interleaved Carbon Papers/Money Receipts running in length meant for specific customer for specific purpose – Chief Commissioner of Customs, Central Excise and Service Tax, Lucknow s communication No. (30)CCO/LKO/ Tech/12/2010/705 clarifying that Heading 4820 of Central Excise Tariff did

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Tariff as products of printing industry, [para 5] 10 Noti.No. 2005 (186) E.L.T. 532 (S.C.) = 2005 (8) TMI 657 – SUPREME COURT OF INDIA Books – Printed books – Designs, drawings and plans in the form of FEEP (Front End Engineering Package) imported under know-how and basic Engineering Agreement whether classifiable under Heading 49.01/49.06 of Customs Tariff Act, 1975 read with Notification Nos. 107/93-Cus. and 38/94-Cus. or classifiable under sub-heading 4911.99 ibid – CEGAT disposed off appeals merely on the basis of Larger Bench decision in case of Parasrampuria Synthetics Ltd. v. Commissioner [(Tribunal)] = 2000 (5) TMI 66 – CEGAT, COURT NO. III, NEW DELHI and not considered rival contentions on merits nor recorded findings thereon – Two Judges Bench of Supreme Court reversed decision of CEGAT in case of Parasrampuria Synthetics Ltd. – HELD : Expression book not being defined in Customs Tariff Act, natural and ordinary meaning of said expression to be kept in view – Some of tests a

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of Customs Tariff Act, 1975. [para 57] 11 2001 (133) E.L.T. 9 (S.C.) = 2001 (8) TMI 122 – SUPREME COURT OF INDIA Printed Matter – Printed drawings, designs and plans imported in 97 volumes under the Foreign Transfer of Technology Agreement for setting up a plant to manufacture Polyester, Polyester Filament Yarn and Polyester Staple Fibre -Contains documents in loose sheets merely put up in a folder – Not covered by the term printed book under SI. No. 10 of Notification No. 25/95-Cus. but are covered by SI. No. 15 as plans, drawings and designs – Appeals allowed -Headings 49.06 and 49.11 of Customs Tariff Act, 1975. – In terms of the agreement between the parties, these documents cannot but be attributed to be technical know-how in the shape of drawing, design, plan and other literature. It is a literature or specification for a particular plant to manufacture Polyester, Polyester Filament Yarn and Polyester Staple Fibre. Even without adverting to the general trade parlance of the word

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esenting by line, delineation without colour or with single colour -Corpus Juris Secundum defines it as a representation on a plane surface, by means of lines and shades – Notification No. 25/95-Cus. [para 7] Words and Phrases – Design in popular parlance is used as a synonym with plan or figure and includes a sketch – Design has within its ambit many facets including a criminal design which connotes on civil desire – Notification No. 25/95-Cus. [para 8] Words and Phrases – Book in common acceptance is a literary composition from which one may extend to advance his or her knowledge and learning – SI. No. 10 of Notification No. 25/95-Cus. [para 17] Words and Phrases – Word Manual means and implies a small book for handy use and includes a reference book, a hand-book as also a text book and does not cover a product of technology transfer between two countries – SI. No. 10 of Notification No. 25/95-Cus. [para 18] Interpretation of statute – Legislature intends to ascribe the ordinary comm

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volume was a collection of sheet paper containing printed matters. They were fairly securely fastened together at one end. They were protected by two covers also. It certainly looked like a book as well. Each volume if seen by a common man, he will treat it as a book, because each looks like a book. Even though the contents may not be of use to people at large as an ordinary book available in the market, it still continues to be a book. We hold that the understanding of the word book made by the High Court of Gujarat and Supreme Court must govern the issue before us. Accordingly, it is held that the materials imported by the appellants were books and books only. Clause 3 (a) of the Rules states that when goods are prima facie classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description. Heading 49.01 is a specific description printed books as against Heading 49.11 other printed matt

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h the issue under Customs Act not acceptable particularly when the word book has not been defined in the Customs Act. 1962 – [1999 (112) E.L.T. 353 S.C.] = 1999 (8) TMI 920 – SUPREME COURT OF INDIA relied. – A book, as understood by a common man, cannot change its character depending on the different statutes under which they are dealt with. This is more so when it is seen that the word book has not been defined under Customs Act, 1962. They submitted that as per the ratio of the above circulars/ judgments, the concept of principal supply for the purpose of Section 2(90) of the CGST Act, 2017 had to be decided and thereby the principal supply was supply of goods only and had no connection with supply of service. 3.7 They submitted that for printed matters, SAC 9988 or 9989 was relevant. SAC 9988 covers only when job work was attended on physical inputs (goods) owned by others. In this case there was no job work on inputs (goods) owned by the others and manufacturing of printed leaflet

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ro rated EPCG license whereby the applicant is supplying printed leaflets to SEZ units and EOU and fulfilling their export obligation by way of supply of goods under deemed export scheme. As per the EPCG license the applicant need to fulfill the export obligation by delivering the goods falling under 4901. SEZ and custom portal do not support service code dropped down for making GRN and lodging the Bill of Entry (BOE). Under no circumstances the impugned goods falls under the category of supply of service but the government was also needed to clarify as to how export obligation be fulfilled in the event of classification held under the category of services. 3.11. They finally requested that the applicants Advance Ruling application may be allowed by holding that the printed leaflets manufactured from own raw materials with contents supplied by customer and supplied on sale account to customers on principal to principal basis falls under the category of supply of goods falling under CSH

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CBEC Circular dtd 24.10.2017. He also made further written submission and provided the copies of various case laws in their defense. He finally requested that the product in question may be considered as supply of goods only & not as service. 5. Discussion and Findings In the present case we, the members of Advance Ruling, have to decide as to whether the goods/service (under question) has to be considered as supply of goods falling under Chapter Sub-heading No.4901 or as a supply of service falling under SAC No.9989. 5.1 To decide the issue, it is in the interest of justice to discuss the nature of product in question and its use. As per the evidence available before us, the applicant is engaged in the process of printing of the contents, supplied by the recipient of such printed goods (client), on the paper, purchased and owned by the applicant assessee, using the link also purchased and owned by the applicant. In simple language they are engaged in printing works for which the c

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ssification of the product which are as under- When the printing units are using content given by the customers, according to the department, they are prima facie engaged in producing customized printed materials and would be treated under Supply of service …. 5.3 We note from the said Pamplets/leaflets referred in the above para that the said pamplets have been printed to give the understanding of specific medicine. In normal parlance it is mandatory in the part of manufacturer of P.P.Medicaments to give the details of the product alog with actual product. This details is supplied in order to make aware the consumer about the contents, uses and side effects etc. of the product. Therefore, we find that primary nature of the product (leaflets) is to convey the message which is a form of Service and merits classification under SAC 9989. Our above findings can be seen from a sample leaflets printed below. 5.4 The applicant have relied upon circular No.11/11/2017-GST dtd. 20.10.2017

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ress or other contents supplied by the recipient of such supplies, would constitute supply of goods falling under Chapter 48 or 49 of the First Schedule to the Customs Tariff Act, 1975 (51of 1975) or supply of services falling under heading 9989 of the scheme of classification of services annexed to notification No. 11/2017-CT(R). 2. In the above context, it is clarified that supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc. printed with logo, design, name, address or other contents supplied by the recipient of such printed goods, are composite supplies and the question, whether such supplies constitute supply of goods or services would be determined on the basis of what constitutes the principal supply. 3. Principal supply has been defined in Section 2(90) of the Central Goods and Services Tax Act as supply of goods or services which constitutes the predominant element of a composite supply and to which any other supp

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lary to the principal supply of goods and therefore such supplies would constitute supply of goods falling under respective headings of under Chapter 48 or 49 of the Customs Tariff. 4. Difficulty if any, in the implementation of the circular should be brought to the notice of the Board. Hindi version would follow. Yours Faithfully, Rachna Technical Officer (TRU) Email: rachna.irs@gov.in 5.4.1 We note that the Para 4 of the said Circular specifically clarifies that in the case of printing of books, pamphlets, brochures, annual reports, and the like, where only content is supplied by the publisher or the person who owns the usage rights to the intangible inputs while the physical inputs including paper used for printing belong to the printer, supply of printing [of the content supplied by the recipient of supply] is the principal supply and therefore such supplies would constitute supply of service falling under heading 9

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ren Chemical Industries 2002 (139) E.L.T. 3 (S.C). = 2001 (12) TMI 3 – SUPREME COURT OF INDIA Relevant extract of the judgment is reproduced below: 9. We need to made it clear that, regardless of the interpretation that we have placed on the said phrase, if there are circulars which have been issued by the Central Board of Excise and Customs which place a different interpretation upon the said phrase, that interpretation will be binding upon the Revenue. 5.5.2 Further in the case of Madras Steel Re-Rollers Association 2012(278) ELT 584 (SC), = 2012 (8) TMI 788 – SUPREME COURT OF INDIA Hon ble Supreme Court has held as under: 7. Considering the facts and circumstances of the case and relying on the aforesaid decision of this Court, we hold that the Assessing Authorities as well as the Appellate and the Revisional Authorities are creatures of the Act and they perform the functions of the Quasi-judicial Authorities and the orders passed by them are also Q

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on Vs Binding nature of board circulars. the Circular No. 1006/13/2015-CX dated 21.09.2015 is issued in the context of decision of Apex Court in the case of Ratan Melting & Wire Industries, the decision although rules out that circulars contrary to the statutory provisions of law are not binding even on the departmental officers from the date of judgment but at the same time this decision also pronounces that even the revenue department has right to appeal against the clarifications issued by a board circular. This leads that the board circulars are binding on the revenue authorities till the provisions of the circular are not proved contrary to law by High Court or Supreme Court. 5.6 The applicant relied upon the Circular No. 1052/1/2017-CX, dtd 23.02.2017 to support their claim, However, on going through the contents of the said Circular it is noted that the referred Circular belong to pre GST era, hence, not applicable in the GST cases. Similarly, it is further noted

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2018 (9) TMI 682 – RAJASTHAN HIGH COURT – TMI – Maintainability of petition – matter pending adjudication – Held that:- Admittedly, the matter is pending before the Assistant Commissioner, Central Goods & Service Tax (CGST) Div.- Department, District Pali. In pursuance to the notice issued to the petitioner, a reply has already been filed but the present writ petition has been filed without awaiting the final order passed by the Assistant Commissioner.
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The petition is disposed of with a direction to the Assistant Commissioner, Central Goods & Service Tax (CGST) Div.- Department, District Pali to decide the matter after taking into consideration the pleas as raised by the petitioner in accordance with law and after following the princ

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EXPLANATION REGARDING 2ND PROVISO OF SEC. 54(3) OF UPSGST ACT 2017. – GST – States – Circular No. 1819013/238 – Dated:- 28-5-2018 Circular – Trade Notice – Public Notice – Instructions – Office orders

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GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/161 – Dated:- 28-5-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/161 NOTIFICATION Dated: 28th May, 2018 In exercise of the powers conferred by sub-section (3) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendment in the notifications of the Government of Nagaland, Finance Department

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GST – States – CCT/26-2/2018-19/36 – Dated:- 28-5-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division NOTIFICATION NO.CCT/26-2/2018-19/36 DATED 28-5-2018 Vide Notification No. CCT/26-2/2017-18/31/6132 dated 29th March, 2018, the "Intra-State" movement of goods was exempted from the provisions of the E-Way Bill up to 31-05-2018. The Goods and Service Tax Council, has, in its 27th meeting held on 04-05-2018, decided to implement the provisions of the E-Way Bill for "Intra-State" movement of goods w.e.f. 1-6-2018. In partial modification of the Notification No. CCT/26-2/2017-18/31/6132 dated 29th March, 2018, published in the Official Gazette, Series I No. 52, Extraordinary dated 29th March, 2018

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, Decorative and Laminated Sheets. 7. Coal including Coke in all its forms. 8. Timber and Timber products. 9. Cement and all types of Cement products. 10. Marble and Granite. 11. Kota Stones. 12. Naphtha. 13. FMCG. 14. Namkins & Sweetmeats. 15. I.T. products. 16. Electronic Goods. 17. Pipes & Fittings of all kinds. 18. Plumbing & Sanitary items. 19. Cashew Nuts. 20. Electrical Goods. 21. Readymade Garments. 22. Furniture of all kinds. In cases of goods which are exempted from carrying E-Way Bill, then the person-in-charge of the conveyance is required to carry the following documents as the case may be:- 1. Tax Invoice. 2. Delivery Challan. 3. Bill of Supply. 4. Bill of Entry. All provisions and the procedures laid down in Rules

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GST – States – 24/2018-STATE TAX – Dated:- 28-5-2018 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION NO.24/2018-STATE TAX [NO.F-10-25/2018/CT/V (39)] DATED 28-5-2018 In exercise of the powers conferred by section 48 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) read with sub-rule (3) of rule 83 of the Chhattisgarh Goods and Services Tax Rules, 2017, on the recommendations of the Council, the National Academy of Cust

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