Goods and Services Tax

M/s. MANJUNATHAA ROCK DRILLS AND T. MURUGESH, PROPRIETOR, ASIAN AGENCIES Versus ASSISTANT STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, KALPATTA, THE COMMISSIONER, STATE GOODS & SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, STATE OF KERALA, TAXES (B) DEPARTMENT, STATE GOODS & SERVICES TAX DEPARTMENT AND GOVERNMENT OF INDIA, DEPARTMENT OF REVENUE, CENTRAL BOARD OF EXCISE AND CUSTOMS – 2018 (5) TMI 1736 – KERALA HIGH COURT – [2018] 2 GSTL 125 (Ker) – Release of detained goods – inaction on the part of the second respondent in completing the adjudication provided for under Section 129 of Kerala SGST Act in respect of the goods detained – Held that:- It is appropriate to dispo

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ued Ext.P5(a) notice calling upon him to show cause why Integrated Goods and Service Tax and penalty as indicated therein shall not be paid in respect of the detained goods. Exts.P6 and P6(a) are the objections preferred by the petitioners to P5(a) notice. The grievance of the petitioners in the writ petition concerns the inaction on the part of the second respondent in completing the adjudication provided for under Section 129 of the Act in respect of the goods detained. The petitioners, therefore, seek appropriate directions in this regard in the writ petition. 2. Heard the learned counsel for the petitioners as also the learned Government Pleader. Having regard to the facts and circumstances of the case as also the provisions contained i

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2018 (5) TMI 1703 – ALLAHABAD HIGH COURT – 2018 (14) G. S. T. L. 166 (All.) – Release of seized goods – books of account not produced – order passed under Section 67(6) of the GST Act, 2017 – principles of Natural Justice – as submitted that the books of account were produced along with the reply submitted by the petitioner on 25.02.2018 and without taking into account, on surmises and conjuncture, the impugned order dated 04.05.2018 was passed – Held that:- Prima facie, issue requires scrutiny – the respondent-authorities are directed to release the goods which were seized on 25.04.2018 subject to deposit of ₹ 3 lakh being made by the petitioner and for the balance amount adequate security may be provided other than cash or bank gua

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,53,223/-. Learned counsel for the petitioner contends that the books of account could not be produced at the time of search on account of the fact that the accountant who is the custodian of the said books was not present and could not be contacted. It is further submitted that the books of account were produced along with the reply submitted by the petitioner on 25.02.2018 and without taking into account, on surmises and conjuncture, the impugned order dated 04.05.2018 was passed under Section 67(6) of the GST Act, 2017. It is also submitted that once the books of account were produced, it was imperative upon the authority to consider the same and ought to have verified with the actual stock but without carrying on the said exercise, the

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2018 (5) TMI 1514 – CESTAT CHENNAI – TMI – CENVAT credit – input services – denial on account of nexus – Held that: – there is no clarity as to whether what was sent through courier were only samplers or the manufactured goods under the guise of samples; and in any case, if the dispatch was of the goods then, it will have a different consequence – there is no clarity as to whether what was sent through courier were only samplers or the manufactured goods under the guise of samples; and in any case, if the dispatch was of the goods then, it will have a different consequence – it is proper to remit this issue back to the file of the adjudicating authority with a further direction to the appellant to clarify its stand ie., what was sent was courier were samples or manufactured goods and then it is for the adjudicating authority to give a finding after considering the same in accordance with law – appeal allowed by way of remand. – E/40019/2018 – Final Order No. 41554/2018 – Dated:- 24-5-

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– being the service tax credit taken on the above mentioned services which are ineligible input services as detailed above should not be recovered under Rule 14 of CCR,2004, read with Section 11A (1) of CEA, 1944; ii) interest at the prescribed rate should not be charged from them under Rule 14 of CCR, 2004, read with Section 11AA of the CEA, 1944; and iii) penalty should not be imposed under Rule 15 (1) of CCR, 2004. 3. The appellant-assessee filed a detailed reply vide its letter dated nil and also explained that they have correctly availed the input credit. The adjudicating authority however, vide Order-in-Original dated 26.08.2016 passed an order allowing a partial Cenvat credit. Aggrieved by the said order, the assessee preferred an appeal before the Commissioner (Appeals-I), Chennai, and the Commissioner (Appeals) also gave a partial relief vide his OIA dated 28.11.2016. Aggrieved by the said order of the Commissioner (Appeals), the assessee is now before this Tribunal and the as

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the impugned order had not discharged its onus as to ineligibility of credit regarding the service of which Cenvat credit was denied. Thus, according to the ld. Counsel for the appellant the courier service on outward transportation of goods utilized by the manufacturer for transportation of goods are certainly covered under Rule 2 (l) of CCR, 2004 and that when the goods were being dispatched through courier, the ownership of the goods are not transferred till they are delivered to the customers through courier agency and therefore, service tax paid up that point was required to be considered for the purpose of Cenvat credit. In this regard, the Ld. Consultant has relied on the decision of the Hon ble High Court of Karnataka in the case of CCE & ST, Belgaum Vs. Vasavadatta Cements Ltd. – 2011 (24) STR 542 (Kar.). The Ld. Consultant finally submits inter-alia that the Cenvat credit is available up to the place of removal which has been defined under Section 4 (3) (c) of CEA, 1944;

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ite clear from the appellant s grounds of appeal No.8, 10, 14 & 18. Thus there is no clarity as to whether what was sent through courier were only samplers or the manufactured goods under the guise of samples; and in any case, if the dispatch was of the goods then, it will have a different consequence. Once this factual aspect becomes clear, then the law as laid down by the Courts can be applied. I therefore deem it proper to remit this issue back to the file of the adjudicating authority with a further direction to the appellant to clarify its stand ie., what was sent was courier were samples or manufactured goods and then it is for the adjudicating authority to give a finding after considering the same in accordance with law. 6.2 The Ld. Consultant appearing for the appellant further argued that with regard to ISD credit, the authorities should not question the liability of credit. The Ld. Commissioner appearing for the Revenue argued that the Commissioner (Appeals) has only dire

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 23-5-2018 Last Replied Date:- 25-5-2018 – We have cleared material in month of Dec-17 to our customer in Himachal Pradesh with IGST Charged. we have filed GSTR1 showing details of supply in that particular transaction. Now, customer noticed that there is mistake in invoice in billing address. Customer want billing address should be in mumbai with their GSTN number and shipping address is in Himachal Pradesh to avail ITC on that particular transaction which is wrongly allotted to Himachal Pradesh Customer as per GSTR1 filed by us. Customer clarification is that they are going to make payment to us related transaction from their Mumbai Office so they also want to take ITC

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ou can amend/revise the details issued under the original invoice itself. Further, the same can be notified under column no 7A of GSTR 1. Relevant extract of the same from the said return has been reproduced hereunder for the sake of ready reference:- 7A. Amendment to Taxable outward supplies to consumer of earlier tax periods (original supplies covered under 7 above in earlier tax period (s)) Hope this will resolve your query. Regards Nitika Aggarwal 9953157961 – Reply By YAGAY and SUN – The Reply = Being Invoice is a primary document and the return is secondary and since, it is bill to ship transaction still in our view you must revise your Invoice first then your statutory returns. – Reply By KASTURI SETHI – The Reply = I concur with the

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 23-5-2018 Last Replied Date:- 18-6-2018 – The GST law contains a provision on anti-profiteering measure as a deterrent for trade and industry to enjoy unjust enrichment in terms of profit arising out of implementation of Goods and Services Tax in India, i.e., anti-profiteering measure would obligate the businesses to pass on the cost benefit arising out of GST implementation to their customers. Section 171 provides that it is mandatory to pass on the benefit due to reduction in rate of tax or from input tax credit to the consumer by way of commensurate reduction in prices. As per rule 127, Anti­ Profiteering Authority (APA) shall be duty bound to: determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices. identify the registered person who has not passed on the benefit of redu

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Vrandavaneshwree Automotive Pvt Ltd (Respondent), a Bareilly-based Honda car dealer, by concluding that it did not contravene the anti-profiteering provisions of the Central GST Act, 2017. The order states that the Honda car dealer had passed on the benefit of the reduction in tax rate after GST to the applicant by way of reduction in the price of the car by ₹ 10,550. We find that the respondent (Honda car dealer) has given details of all the basic components of the price of the car purchased by the applicant … and benefit of ₹ 10,550 on account of reduction of tax by about 2 per cent viz. from 31.254 percent (pre GST) to 29 percent (post GST) has already been passed on to the applicant and the amount of ₹ 10,550 is inclusive of the ITC (input tax credit) … therefore, no additional benefit on account of ITC is required to be paid by the respondent . It was thus held that the respondent (Honda car dealer) has not contravened the provisions of Section 171 of the CG

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as imposed on branded packed rice resulting in availability of input tax credit. It was reported that the India Gate brand was not registered brand and the product become taxable @ 5% only from 22.09.2017 vide Notification No. 28/2017-CT (Rate) dated 22.09.2017. It was observed that the rice manufacturer was able to take input tax credit ranging from 2.69% to 3% during September – November, 2017. It was contended that the GST rate on outward supply of their product was 5% and the ITC available to discharge the GST liability was not sufficient and the balance amount of GST was paid by the Respondent in cash therefore, there was no benefit of ITC which could be passed on to the consumers. Further, the prices of 'rice' being an agricultural product, changed frequently because of the market forces and the other cost factors and were not solely dependent on the tax rates. It also contended that the price of paddy had increased by more than 30% in the year 2017 as compared to the yea

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at the ITC available to then as a percentage of the total value of taxable supplies was between 2.69% to 3% whereas the GST on the outward supply of his product was 5% which was not sufficient to discharge its tax liability. Moreover, in this case the rate of tax has been increased from 0% to 5% instead of reduction in the same. Therefore, there was no reason for treating the price fixed by the Respondent as violation of the provisions of the Anti-Profiteering clause. Also, there was an increase in the purchase price of paddy in the year 2017 as compared to its price during the year 2016 which constitutes major part of the cost of the above product. It is further revealed from the record that the Respondent had increased the MRP of his product from ₹ 540/- to ₹ 585/- which constituted increase of 8.33% keeping in view the increase in the purchase price. Therefore, due to the imposition of the GST on the above product as well as the increase in the purchase price of the padd

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Goods and Services Tax – Started By: – MANASH MUKHERJEE – Dated:- 23-5-2018 Last Replied Date:- 25-5-2018 – Dear Sir, A taxpayer availed ITC againt TRAN 1 under para 5(a) . But actually the credit should have been on 6(a) , i.e. capital goods. How the things can be corrected or is the credit to be reversed by the taxpayer only on the ground that he wrongly filed TRAN 1 . With regards, M.Mukherjee. – Reply By KASTURI SETHI – The Reply = Credit has to reversed along with interest and penalty in o

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Goods and Services Tax – Started By: – Rajat Singhania – Dated:- 23-5-2018 Last Replied Date:- 24-5-2018 – Dear Panel, An educational institution registered under Section 12AA receives rent on building provided by it for accomodating its students. The receipt of rent is a taxable event and hence taxable under GST. My question is whether the said Institution can avail any ITC in its account to set off the liabilty for payment of GST on rent. – Reply By Nitika Aggarwal – The Reply = From whom this educational institution gets the rent? – Reply By Alkesh Jani – The Reply = Sir, The ITC is governed by Chapter-V of CGST Act. The Section 16(1) of CGST Act,2017 is as under :- 16. (1) Every registered person shall, subject to such conditions and r

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n such time as may be prescribed On conjoint reading, I am of the view that, you can utilize the ITC for output tax, i.e. other than tax payable under RCM. Our experts may correct me if mistaken. Thanks – Reply By Rajat Singhania – The Reply = Hi Nitika,The rent is received from a pvt. ltd. company – Reply By Rajat Singhania – The Reply = Hi Alkesh,I had the same view until I read an article issued by CBEC which mentions that, for educational institutions, Regarding, input services, it may be noted that where output services are exempted, the Educational institutions may not be able to avail credit of tax paid on the input side.'' The question that comes to mind here is, for Educational Institutions, where the primary activity is ed

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dwelling is outside the purview of CGST Act, 2017 by way of Notification No. 12/2017-Central Tax (rate). Since, you are not covered under the ambit of aforesaid notification, thus you are not eligible for the aforementioned exemption. Further, the amount of ITC available in the electronic ledger of the registered person shall be utilized in accordance with the provisions of section 49(5) of CGST Act, 2017. CA Nitika Aggarwal 9953157961 – Reply By Alkesh Jani – The Reply = Sir, Please refer Rule 42 of CGST Rule, 2017 for your query. – Reply By YAGAY and SUN – The Reply = We endorse the very view of the experts. – Reply By Alkesh Jani – The Reply = Sir, I regret for typing error, Please read as Please refer to Rule 42 of CGST Rules,2017. Tha

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Goods and Services Tax – Started By: – kaushal jaishwal – Dated:- 23-5-2018 Last Replied Date:- 24-5-2018 – Dear sir/mami have received a bill of AMC for the year( F.Y.18-19) and i already paid amount of this bill but the service will be provided to whole year.now my question is , can i claim the whole of the GST as credit or i have to proportionate the GST credit to whole of the year on monthly basis. – Reply By Alkesh Jani – The Reply = Sir, The first proviso to sub-section 2 of Section 16 of

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Goods and Services Tax – Levy of GST – interpretation of words unit container as found in the schedule entries of the Notifications issued under the provisions of the IGST Act – the impugned packing w

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Customs – Accounts – Change of Focal Point Bank (FPB) of State Bank of India (SBI) from Vizag to Guntur for Custom duty collection and Payment of duty drawback under EDI system in respect of Kakinada Custom House under the jurisdiction of Customs Commissionerate (Preventive), Vijayawada and transfer to revenue account from Pay & Accounts Officer, CGST & Customs, Visakhapatnam to Pay & Accounts Officer, CGST & Customs, Guntur – Customs – PUBLIC NOTICE No. 26/2018-Customs – Dated:- 23-5-2018 – 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/48/309/2018-Cus.Tech. Date: 23.05.2018 PUBLIC NOTICE No. 26/2018-Customs Subject : Customs – Accounts – Change of Focal Point Bank (FPB) of State Bank of India (SBI) from Vizag to Guntur for Custom duty collection and Payment of duty drawback under EDI system in respect of Kakinada Custom House under the jurisdic

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apatnam, Gangavaram Port, Visakhapatnam International Airport, Visakhapatnam Special Economic Zone and the areas under the greater Visakhapatnam Municipal Corporation of Visakhapatnam), East Godavari, West Godavari, Krishna, Guntur, Prakasam, S. P. S. R. Nellore, Chittoor, Ananthapur, Dr. Y.S.R. Cuddapah, Kurnool in the State of Andhra Pradesh. 2. The Office of the Principal Chief Controller of Accounts, Central Board of Indirect Taxes & Customs, New Delhi vide Office Memorandum Coord / 2 (1) / Guntur (25) / 2018 – 19 /64 dated 04.05.2018 communicated the approval for change of Focal Point Bank of State Bank of India from Vizag to Guntur for Customs duty collection and payment of duty drawback under EDI System in respect of Kakinada Custom House under the Commissionerate of Customs (Preventive), Vijayawada. The information in detail is furnished below: 3. Consequent on re-organization of Commissionerates during the year 2014, Customs Preventive Commissionerate, Vijayawada was forme

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y collection and DBK payment at Kakinada Custom House (Location Code : INKAKI) under the Commissioner of Customs (Preventive),Vijayawada are as follows: Bank branch Name & BSR code Focal Point Branch with BSR Code Location for which branch is authorized Mode of DBK payment State Bank of India, Main Branch, Kakinada (BSR Code : 0000850) Jurisdictional Commissionerate State Bank of India, Treasury Branch, Guntur (BSR Code : 0006307) Jurisdictional PAO Kakinada Custom House (Location Code INKAKI) Specified Officer to issue cheque for DBK EDI enabled Customs Collection & DBK payment Reason for revised banking arrangement Commissionerate of Customs (Preventive), Vijayawada Pay and Accounts Officer, CGST & Customs, Guntur Shri T. Venkateswara Rao, Assistant Commissioner of Customs, Custom House, Kakinada Change of Focal Point Bank and mapping of Kakinda Custom House from PAO, Vizag to PAO, Guntur 5. As approved by the Principal Chief Controller of Accounts, Central Board of Indir

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Customs – 36/2018 – Dated:- 23-5-2018 – 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: 23/05/2018 PUBLIC NOTICE. 36/2018 Sub: ICES Advisory 21/2018 (IGST Refund) Interim Procedure for processing IGST Refund payments after corrections in the Bank Accounts details of Beneficiaries ************ Kind attention of Exporters/ Customs Brokers is invited to the IGST refund in ICES. 2. It has been noticed that despite the efforts to update the bank accounts with PFMS before generation of IGST Refund scrolls, some scrolls are still getting rejected at PFMS end and in some cases, the scr

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on such cases shall be shared by the ePAO (O/o the Pr…CCA, CBIC) with ICEGATE and the Central DDO appointed by CBIC on a daily basis in the following format Transaction ID: Name of the Beneficiary: Bank Account No: IFSC Code: Name of the Bank: Reason of Failure: b. The Central DDO will forward the details to the respective Commissionerate. The details will be sent to the concerned System Manager on his ICEGATE email id. The System Manager shall then ask the sanctioning authority (AC/DC of Refunds) -to obtain the correct Bank Account details of the beneficiary and update the same in ICES in CLK role. The correct account details shall then be sent back= the duly verified/ signed document to the Central DDO by email to cddo.customs@icegate.g

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2018 (9) TMI 834 – ALLAHABAD HIGH COURT – 2018 (14) G. S. T. L. 198 (All.) – Condonation of delay in filing appeal – power of appellate authority to condone delay – Held that:- Admittedly the appeal was filed beyond time, however, in the facts and circumstances we are of the considered opinion that the delay was not occasioned because of any fault on the part of the petitioner but was due to circumstances which was beyond his control. However since the Act does not empowers the appellate authority to condone the delay 30 days beyond the prescribed limitation, no illegality is found to have been committed by the appellate authority however in the interest of justice we feel that the petitioner is entitled to be afforded an opportunity of hearing on merits – petition disposed off. – Writ Tax No. 822 of 2018 Dated:- 23-5-2018 – Krishna Murari and Ashok Kumar, JJ. Shri Rishi Raj Kapoor, Counsel, for the Petitioner. Shri Ramesh Chandra Shukla, Counsel, for the Respondent. ORDER Learned Co

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rganization directly under the Ministry of Home Affairs and was created for security of Industrial operations within country. It is registered under the Service Tax Act under the category of security agency service. The petitioner unit is engaged and providing security to National Thermal Power Corporation (NTPC) situated at Unchahar, Raebareli, U.P. 5. A notice was issued to the petitioner to show cause why it was not liable to pay Service Tax on medical reimbursement on C.I.S.F. personnel for the period April, 2009 to June, 2012 and Service Tax on accommodation charges incurred on the personnel for the same period. Proceedings were contested by the petitioner by giving a reply. The assessing authority vide order dated 17-3-2016 confirmed the demand of Service Tax amounting to ₹ 8,43,581/- plus Education Cess @ 2% amounting to ₹ 16,872/- plus Higher Education Cess @ 1% amounting to ₹ 8,436/- total amounting to ₹ 8,68,889/-. An equal amount was levelled as

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ate but warranted on account of circumstances which were beyond the control of the petitioner. 8. Learned Counsel appearing for the respondent has vehemently opposed. It is submitted that the limitation prescribed for filing an appeal is 60 days and the appellate authority is empowered to condone the delay of another 30 days and thus the appellate authority rightly dismissed the appeal and the impugned order does not warrant any interference. 9. We have considered the arguments advanced by the Learned Counsel for the parties and perused the record. 10. Admittedly the appeal was filed beyond time, however, in the facts and circumstances we are of the considered opinion that the delay was not occasioned because of any fault on the part of the petitioner but was due to circumstances which was beyond his control. However since the Act does not empowers the appellate authority to condone the delay 30 days beyond the prescribed limitation, no illegality is found to have been c

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2018 (8) TMI 1073 – AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA – 2018 (16) G. S. T. L. 139 (A. A. R. – GST) – Warehouse services – claim of benefit of exemption – agricultural produce or not – Serial No.54 of Notification No.12/2017 Central Tax (Rate) – Whether the supply of warehouse services used for packing & storage of tea, was/is exempted vide Serial No 54(e) of Notification No. 12/2017- Central tax (rate) or otherwise? – Held that:- Even if we assume that in the beginning they are bringing raw tea leaves or may be semi processed tea leaves which they have not clearly specified to the godown, they are under taking further processing and manufacturing of the same as per processes given above and are finally storing manufactured tea as per details given by them self above which finally culminates into packing of Lipton Pure and Simple 100s tea bags. This activity of M/s. Unilever of processing of raw tea leaves into tea results in emergence of a new product having distinct name i.e.

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No. 354/173/2017-TRU dated 15.11.2017.
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Ruling:- Exemption provided in serial no. 54 to Notification No, 12/2017 Central Tax (Rate) is not applicable to the activity carried by the company. – GST-ARA-30/2017-18/B-38 Dated:- 23-5-2018 – SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act ] by NUTAN WAREHOUSING COMPANY PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following issues. 1. Whether Exemption provided in serial no. 54 to Notification No. 12/2017-Central Tax (Rate) is applicable to the activity carried by the company? At the outset, we would like to make it clear that the provisions of both the CGST Act and th

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OF AFORESAID QUESTION(S)(i.e.) APPLICANT'S VIEW POINT AND SUBMISSIONS ON ISSUES ON WHICH THE ADVANCE RULING IS SOUGHT) AND AS PER SUBMISSION DT. 10.04.2018 Brief Facts submitted by applicant on 10.04.2018 1. M/s. Nutan Warehousing Company Pvt Ltd (hereinafter referred to as applicant) is a company formed for following main objective a) To carry on the business of warehousing, cold storage and refrigeration in all its branches and activities and sphere. b) To carry on the business of storage of fertilizers, insecticides, quality seed, agricultural and horticultural equipment, tool and machinery. c) To carry on the business of quality seeds and develop quality seeds, acquire suitable lands and carry on agriculture. d) To produce material and fertilisers and insecticides and acquire agency in the above lines and act as commission agents. e) To act as clearing and godowns for proper and safe storing of valuable agricultural and horticultural produce and to provide goods and services o

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rom manufacturers of tea is an agricultural produce as defined in clause 2(d) of the Notification No. 12/2017-CT (Rate) dated 28.6.2017. Further, storage & warehousing of tea post procurement, blending and packing undertaken by M/s Unilever is exempted under E. No. 54(e) of the Notification No. 12/2017-CT (Rate) dated 28.6.2017. 5. Based on this understanding, applicant had neither taken GST registration nor discharged the GST liability. After, insistence from Applicant's client, M/S Unilever, applicant had taken registration and regularly discharging GST liability. 6. As the applicant had a serious reservation regarding taxability of renting of warehouse as the warehouse is used for warehousing of tea, an agricultural produce. Under this background, the applicant had requested for advance ruling on – Whether the supply of warehouse services used for packing & storage of tea, under above mentioned facts & circumstances was/is exempted vide Serial No 54(e) of Notificatio

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laims that the storage and warehousing of tea is exempted vide Serial No 54(e) of Notification No. 12/2017- Central tax (rate). The said entry is reproduced as under 54 Heading 9986 Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply or farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or

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ess involved in making green leaves marketable in form of tea- Tea leaves are plucked from the tea plants and the green leaves plucked from the tree are not fit for the human consumption and it cannot be sold in the open market for human consumption. The raw tea leaves are withered by exposure in the shadow of the sun or by heating in trays until pliable. Thereafter the leaves are rolled by hand or machine in order to break the leaf cells and liberate the juices and enzymes. Finally, the leaves are completely dried either by further exposure to the sun, over fires, or in a current of hot air then the tea leaves are fermented in baskets, glasses and in clothes. Thereafter the leaves were then subjected to grading with sieves of various sizes. The said leaves are finally roasted with charcoal for obtaining suitable flavour and colour. Thereafter the said tea is packed in the bulk packs. 12. The processing of the tea makes it marketable by minimal process they are made fit for human consu

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present case. a) The produce must emerge from cultivation of plants or rearing of all life forms of animals-Green leaves are plucked from the tea plant. Hence the first condition is undoubtedly fulfilled. b) Either no further processing is done or such processing is done as is usually done by a cultivator or producer on the said produce. 14. Tea leaves are plucked from the tea plants and the green leaves plucked from the tree are not fit for the human consumption and it cannot be sold in the open market for human consumption. The raw tea leaves are withered by exposure in the shadow of the sun or by heating in trays until pliable. Thereafter the leaves are rolled by hand or machine in order to break the leaf cells and liberate the juices and enzymes. Finally, the leaves are completely dried either by further exposure to the sun, over fires, or in a current of hot air then the tea leaves are fermented in baskets, glasses and in clothes. Thereafter the leaves were then subjected to grad

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or the purpose of saving the tea-leaves from perishing, making them fit for transporting and marketing them. The process applied was minimal. Withering, crushing and roasting the tea-leaves will be surely necessary for preserving them. The process of fermentation or final roasting with charcoal for obtaining suitable flavour or colour and also the process of grading them with seives were all within the region of minimal it no point of time it crossed that limit and robbed the tea-leaves, the agricultural produce, of their character of being and continuing as such substantially. These processes are normally done by the cultivator or the producer, hence the second ingredient is also satisfied. 17. The process undertaken does not alter its essential characteristics. The tea leaf remained what it always was. It was tea leaf when selected and plucked and it continued to be tea leaf when after the process of withering, crushing and roasting it was sold in the market. The process applied was

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Uttaranchal High Court in case of Dehradun Tea Company Ltd. vs State Of Uttaranchal And ors. [2006 148 STC 56 Uttra) (Annexure-2). 19. C(ii) The processes undertaken makes it marketable for primary market. The process undertaken is seen from the submission on record. it is not repeated herein it is the not direct activity link with cultivation. 20. Circular cannot override the Notification. Notifications are issued using the subordinate legislative power and are tabled in parliament. Circulars are issued for clarifying the issue, which had been dealt in the Act/rule/notification in a legal language. Circulars are issued by authority expressing their view point. It cannot override the Notification. Any circular contrary to the law (including notification) is non est in the eye of the law. It is neither binding on the department nor on the Assessee. The applicant intend to rely on the five member Hon'ble Supreme Court decision in case of CCE Bolpur Vs Ratan Melting & Wire Industr

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y for passing the appropriate order. Addition submission by Applicant dated on 11.05.2018. Please refer to our application reference No. 30 dated 23.2.2018 in respect of which, hearing was held before you on 24.4.2018 and our earlier letter dated 3.5.2018 on the above subject. During the hearing, we were directed to submit documents/data from M/s Unilever Export, Pune within ten days from the date of hearing. Accordingly, M/s Unilever Export had been requested to submit the same. We are pursuing the matter with the M/s Unilever Export. However, we are yet to receive the complete reply as M/s Unilever Export are in a process of shifting their activity from our premises to Dubai. It is therefore requested to grant us some more time to submit the same. Accordingly, the detail process was submitted on record is considered while passing of order. Hence it is not repeated again here. 03. CONTENTION – AS PER THE CONCERNED OFFICER Submitted on this issue A. The submission, as reproduced verbat

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loading, packing, warehousing etc. and that any issued in the past to the contrary of Service Tax or Vat/SaIes Tax is no more relevant. Applicant have obtained online Service Tax Registration No. AAACN7084LST001 on 29.06.2005 for providing Taxable Service under the category of Storage and Warehousing Services. They are providing services in the nature of Warehousing and storage viz. storing Tea Bags (manufactured)in various format such as Service Sachet, Sqeezables, Herbals, Infusion, Flavoured Tea, Packet Tea and blended tea and receiving consideration on account of Warehousing charges, Service Charges, Lease Rent, other charges and Transport charges from M/s. Unilever India Exports Ltd. 100% EOU. Further applicant vide their letter date 13.10.2017, 15.12.2017 02.02.2018 informed this office that they are providing warehousing services 100% EOU viz. Unilever India Export Ltd and the warehoused goods Tea is agricultural produce hence the services provided by them are exempted as Per O

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y of the service recipient is to be discussed as under. The definition of Agriculture Produce as per Section 65B (5), for the purpose of clause (102) of 65, w.e.f. 01.07.2012 in Service Tax is as under *Agriculture produce means any produce of agricultural on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes marketable for primary market The Definition of agricultural produce for the purpose of Sr.54 of Notfn No. 12/2017 in GST is as under- agricultural produce means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator producer which does not alter its essential characteristics but makes it marketable for primary market; On going thr

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he status of applicant is Service Provider and received consideration for providing services as mentioned in Answer to Question No. 14. The Tea stored in 100% EOU is manufactured packed in bags in the factory and exported, and the exemption is applicable only to the agriculture produce which are marketed in primary market therefore the exemption claimed by the applicant is not applicable As per the balance sheet,the service wise income received from M/S. Unilever India for the period 2013-2014 to 2015-2016 is as under – Category of service provided 2013-2014 2014-2015 2015-2016 Warehousing charges 2979264 3507604 55000 Service charges 19440003 19059D984 23037450 Lease Rent 8947365 7572675 8883305 Other charges 340920 167280 559320 Transport charges 11310000 3069800 6288000 Zero copies of extract of Note 14 of Balance Sheet for 2013-2014 to 2015-2016 and Zerox copy 26AS for the years 2015-2016 and 2016-2017 enclosed as Anne. IV The Legal provision in respect of service provided to EOU b

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duce after 01.07.2012 and nature and category of service recipient is not considered while filling application under Advance Ruling. The definition of Agricultural produce as defined under Section 65B (5), for the purpose of clause (102) of Section 65, w.e.f. 01 .07.2()12 in Finance Act, 1994 is as under: agricultural produce means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market; Further Board vide Circular No. 16/16/2017-GST issued under F.No.354/173/2017-TRU dated 15.11.2017 clarified that the green tea leaves is a agricultural produce but tea is a processed product made in tea factories after carrying out several process on green tea leaves hence

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18 which is much later than the action initiated by deptt. for investigation. It is also noticed that the Registered office of the applicant as per Service Tax Registration is at Krishi Bhavan, 1379, Bhavani Peth, Pune- 411042 falling under the jurisdiction of Swargate Division. However, the applicant has willfully shown the address of Registered office at the time of GST Registration as Krishi Bhavan, 1379, Bhavani Peth Pune 411002 by quoting wrong PIN code falling under Shivajinagar Division to mislead the deptt. Thus the applicant, by mentioning the wrong Pin Code as 411002 instead of 411042 for the same address in GST Registration, the applicant has tried to mislead the deptt. for hiding the evasion made in past period from 01/07/2012 to 30.06.2017 with intention to make the loss to the Govt. exchequer. Applicant vide letter dated 19.03.2018 reported that the enquiries by various officers were conducted and enclosed copies of correspondence but not enclosed the copies of decision o

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ce Tax/ GST/ Foreign Trade Policy while taking the decision on the application as evasion of tax made by the applicant involves revenue of more than Rupees One Crore. Additional submission by Jurisdictional Officer dated 21.05.2018 The applicant requires advance ruling on two issues viz.- a) Whether exemption provided in Sr.No.54 (e) to Notfn No. 12/2017-CentraI Tax (Rate) is applicable to the activity carried out by the company? b) Applicability of Exemption for the activity of providing Services in the nature of warehousing for loading, unloading, packing, storage or warehousing of agriculture produce? Issue No. 1 – In this issue, the assessee is asking whether exemption provided in Sr.No.54 to the Notfn No. 12/2017-C.T. (Rate) is applicable to the activities carried by the company. In this connection it is submitted that the applicant has warehouse facilities which is rented to M/s. Unilever India Export Ltd. for storing manufactured tea which is ultimately exported and hence this m

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not exemption from payment of service tax/GST. ii) High Court Decision in the case of Brook Bond Lipton India Ltd. Vs State of Karnataka 109 STC 265 in which it was stated that packing led to value addition for the purpose of excise and sales tax and that it was a possible view that packaged blended tea produced in the Industrial unit of the appellant is a manufactured product in which packing material are inputs. The contents of the exemption in Sr.No.54 of Notfn No. 12/2017 dated 28.06.2017 are as under Sr. 54 -Services relating to cultivation of plants and rearing of all life forms of animals, except the reading of horses, for foods, fibre, fuel, raw material or other similar products or agricultural produce falling under Chapter 9986 by way of- (a) to (d) (e) Loading, unloading, packing, storage or warehousing of agricultural produce (f) to (g) As per GST Tariff, the services classified under group 9986 is as under SUPPORT SERVICES TO AGRICULTURE, HUNTING, FORESTRY, FISHING, MININ

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ion provided in Sr.No.54 (e) to Notfn. No. 12/2017-CentraI Tax (Rate) is applicable to the activity carried out by the company can be answered in the Nagative. 5. ISSUE No.2- The Second issue on which applicant sought Advance Ruling is Applicability of Exemption for the activity of providing Services in the nature of warehousing for loading, unloading, packing, storage or warehousing of agriculture produce The propriety of the asking Advance Rulling in respect of this Question is not understood since from the facts described by the applicant in his application, it appears that he is only storing tea manufactured by M/s. Unilever India Export Ltd, which is branded and packed and ready for distribution for tertiary market which is mainly 100% export market. Therefore the question posed by the applicant may be answered in Negative since the applicant is not providing Services in the nature of storage and warehousing for agriculture produce as envisaged at Sr. No.54 (e) to the Notfn. No. 1

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ore the sale of tea effected by him was exempted from sales tax under the proviso to the Act. The Sales Tax authorities rejected the assesee 's contention. Decision-While giving decision High Court held that sales of tea leaves were not exigible to sale tax. The commodity which was sold was not different from the commodity therefore the proviso to Sr.2 (i) of the Act is attracted. The decision given in the above case is relating to exemption from payment of sale Tax allowed to Agriculturist of Tea, whereas in applicant's case, the applicant is providing Services to the manufacturing Tea unit registered as 100% EOU, hence the same decision is not applicable as the tea is manufactured goods classified under CSH 0902 under Head Tea whether or not flavored (other than unprocessed Green Tea Leaves attracting CGST -2.5%, SGST -2.5% and IGST -5% in GST Tariff. b) Uttaranchal High Court in the case of Dehradun Tea Company Ltd Vs. State of Uttaranchal and ors. dated 26.06.2006 ISSUE -Wh

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Wire Industries Issue-Departmental Clarification vis-a-vis court Decision Binding nature of Circulars Contrary to Statutory Provisions having no Existence in law Decision-wherein it has been held that a circular which is contrary to the statutory provision has really no existence in law. It is for the court to declare what the particular provisions of Statute Says and it is not for the Executive. Since CBECs Circular is in consonance with the provision of CGST/SGST Act, the ratio of Ratan Melting and Wire Industries is not applicable in the facts of applicant's case. On going through the letter dated 11.05.2018 submitted by the applicant to Advance Ruling Authority along with the letter of M/s. Unilever Export dated 9.7.2014 mentioning the details of manufacturing activities, it appears that the applicant is providing various services to the manufacturing unit, whereas the exemption claimed by the applicant is applicable to support services provided to Agriculture, hence applicant

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licant is already going on and therefore their application is required to be rejected. Further he was requested to produce documentary evidences in respect of initiation of investigation at the earliest. The applicant was also requested to submit their contentions and written submissions in this regard. The application was admitted and called for final hearing on 24.04.2018, Sh. Suresh Singh C.A along with Sh. Chanshayam L Navalakha, Director and Sh. Bhushan Patil, C.A. appeared and written submissions and orally contended as per their written submissions. They were orally to give details of exact nature of product that was being stored, including photographs of the product, sample of bags in which it was stored along with markings or details of manufacturer on the bags stored and also a brief note on the nature of product from M/S. Hindustan Lever, including details of suppliers from whom M/S. Hindustan Lever had purchased the products. They were also requested to give sequential deta

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any or not? The Notification 12/2017 is reproduced herein below. 54 Heading 9986 Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun dryings fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of

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as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market; In view of the above, we are required to ascertain if the goods being stored by M/s. Unilever India Export Ltd., in the warehouse of applicant would fall in the definition of 'Agricultural produce' as given above. To ascertain the exact nature of goods being stored in warehouse. we find that a letter received by the applicant from M/s. Unilever dated 09.07.2014 gives the details about the exact nature of goods being stored by them. We find that the letter gives the details of product being stored by them which as mentioned as being Lipton Pure and Simple IOOs Tea Bags. Further details of products are as under- 1. Lipton Pure and Simple 100s Tea Bags 2. Ingredient : Black Tea 100% 3. Manufacturing Process : Blending of tea and Packing 4. Shelf Life of Finished Goods : Two years 5. Package : 100 Tea bags per unit carton. 12 cartons in outer

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on machine chute having Mesh and Magnetic Grid 5000 Gauss Strength. 12. Filling tea into Tea bags on Constanta Machine 13. Auto filling of Tea bags into Inner carton Online Quality checks for Tea bag Quality 14. On line Lid closing of Inner carton 15. On line Laser Coding on Inner carton 16. On line over wrapping of Inner carton 17. Packing into Outer Shipper End of line Quality checks and Inspection 18. 100% inspection of Each Inner Unit Pre dispatch clearance 19. Storage of Cleared Stock 20. Stuffing FG stock into container Container Inspection, Sealing of container 21. Despatch To Port for sailing Photographs From the perusal of above activities provided by M/s. Unilever including photographs of manufacturing process as above as well as photographs of manufactured goods being stored by them, it is crystal clear that even if we assume that in the beginning they are bringing raw tea leaves or may be semi processed tea leaves which they have not clearly specified to the godown, they a

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scussed. However, the decision of Income Tax Appellate Tribunal, Kolkatta in the matter of Narendra Tea Co. (P) Ltd Vs. Assesse dated 20/07/2017 is a direct authority on the issue. In this case on reference by Division Bench, Special Bench was constituted and following question was referred for consideration and the decision. 1. Whether, on the facts and in the circumstances of the case, the Assessees, who are in the business of blending & processing of tea and export thereof, can be said to be Manufacturer/Producer of the tea for the purpose of Section 10A/10B of the I.T. Act, 1961? 37. Accordingly, we answer the question referred in favour of the assessee by holding that the assessees who are in the business of blending and processing of tea and export thereof, in 100% EOUs are manufacturer/ producer of the tea for the purpose of claiming exemption u/s. 10B of the Act. Further, assessees who are in the business of blending and processing of tea in respect of undertakings in free

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2018 (8) TMI 975 – AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA – 2018 (16) G. S. T. L. 121 (A. A. R. – GST) – Classification of an item – Modelling dough – Whether the product of the applicant i.e. “Modelling dough’ will be covered under Chapter 34 or Chapter 95 under the Customs Tariff Act, 1975?
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Held that:- The ingredients consist of maida, water and chemicals. The percentages of various chemicals used by the applicant in manufacture of their product was submitted by the applicant to us as per table above but we are not revealing the exact percentage of various chemicals used in manufacture of the product in the table above to protect the applicant’s trade secret – the product is being used by children to prepare some shapes from the dough.
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Chapter 34 of the Customs Tariff falls in Section VI which is for “Products of the Chemical or Allied Industries”. The Heading of Chapter 34 reads as “Soap, organic surface-active agents, washing preparations, lubricating preparations,

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spect to malleability and flexibility.
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The impugned product being a dough used for amusement of children, the Heading 3407 would be the correct classification.
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Ruling:- “Modelling dough” will be covered under CTH 3407 under the Customs Tariff Act, 1975. – GST-ARA-31/2017-18-B-39 Dated:- 23-5-2018 – SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act ] by M/S. A W. Faber-Castell (India) Pvt. Ltd., the applicant, seeking an advance ruling in respect of the following question : Whether the product of the applicant i.e. Modelling dough will be covered under Chapter 34 or Chapter 95 under the Customs Tariff Act, 1975. At the outset, we would

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lkata and Goa, is inter-alia engaged in the manufacture of various products taxable under GST law. 2. The present application is filed in respect of one of its products – Modelling Dough which is a specially manufactured semi-solid, clay-like structure to be used as a toy tor kids to make various shapes, things, caricatures of animals etc. It is made up of maida i.e. refined wheat flour or white flour , Modelling dough is usually supplied in packs containing multiple such dough in various colours to attract kid. 3. The applicant submits that there appears to be an anomaly in the Customs Tariff as well as in the GST Tariff Schedules in so far as modelling dough is concerned. The term Modelling pastes, including those put up for children s amusement finds a mention in Chapter Heading No. 34.07 as Tariff Item No. 34.07 00 10. Modelling paste of Chapter Heading No. 34 07 is specified under Sl. No. 63 of- Schedule-III to Notification No. 1/2017-Central Tax (Rate) dated 28 06.2017 as amended

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ny allied industrial product. Therefore, to classify the product in the concerned Section of Customs Tariff and applying the rate of tax applicable to Chemicals cannot be construed to be the intention behind the Tariff. 5. Furthermore, it has been recently brought to the applicant s notice that competitors of the applicant (who are branded players in the stationery items and children s goods sector) are clearing identically placed products under the category of Toys by classifying the same under Chapter 95 (Heading No.95 03) of the Customs Tariff (under the GST regime) and charging CGST @ 6%. Thus, effective rate of GST on the said product is 12%. 6. The present ambiguity regarding product-in-question is because of the aforementioned factors and the mismatch usage and composition of the applicant product in relation to Chapter Heading No. 34.07 of the Customs Tariff The applicant s product may fall under Chapter 34.07 which covers modelling pastes . However, the same product is actuall

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ply our product currently by charging CGST @ 9% in order to avoid any possible litigation with the department, whereas some of our competitors have already started charging CGST @ 6%, to take benefit of lower GST rates, which is affecting fair competition, not allowing a level playing field, resulting in loss of market share and financial loss to us. This can also cause confusion amongst consumers, as there are different GST rates being applied in the market for essentially the same product, under different classification / codes for different brands, in different distribution channels. 9. Under the aforesaid circumstances, the ambiguity regarding the applicable taxation rate on the product in question is affecting our business significantly and hitting our industry badly Under such circumstances, we reiterate our request to expedite the matter at hand and Issue a clarification regarding the same and also grant us with a personal meeting to represent our case in detail. STATEMENT CONTA

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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 exceeds twenty lakh rupees: (Emphasis Supplied) A.4 The above referred section -can be vivisected into following essentials: – a. A supplier shall be liable to be registered under CGST Act in the State or Union Territory, from where he makes taxable supply of goods or services or both; b. If the aggregate turnover in the financial year exceeds rupees twenty lakh. A.5 The Applicant submits that as on date, it is registered in Maharashtra and also making taxable supplies of goods from the same to its customers located in State of Maharashtra, Further, the turnover of the Applicant exceeds rupees twenty lakhs in the financial year. Given this, it is submitted that Applicant clearly satisfies to be applicant in terms of sub-section (c) of the Section 95 of the CG

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ices or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. Emphasis Supplied A.8 In view of the above, it is submitted that advance ruling may be sought by the Applicant on the questions concerning classification of goods or services or both, on the question involving determination if anything done by the applicant with respect to a good or services or both amounts to or results in a supply of goods or services or both. The Applicant submits that the questions for determination

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e an Authority to be known as the Maharashtra Authority for Advance Ruling : Provided that the Government may, on the recommendation of the Council, notify any Authority located in another State to act as the Authority for the State. (2) The Authority shall consist of- (i) one member from amongst the officers of central tax; and (ii) one member from amongst the officers of State tax, to be appointed by the Central Government and the State Government, respectively. (3) The qualifications, the method of appointment of the members and the terms and conditions of their services shall be such as may be prescribed. Emphasis Supplied A.11 The Applicant submits that in terms of the above referred section 96 of the Maharashtra Goods and Service Tax Act, 2017, the Government of Maharashtra has issued a Notification No. MGST-1017/CR 193/Taxation dated 24.10.2017, which constitutes this authority as Maharashtra Authority for Advance Ruling. The Applicant submits that by virtue of Section 96 of the

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THE CUSTOMS TARIFF AND COVERED BY SL. NO. 228 OF SCHEDULE-II TO NOTIFICATION NO. 1/2017-CENTRAL TAX (RATE) DATED 30.06.2017 C.1 In terms of Section 9(1) of CGST Act subject to Section 9(2), there shall be levied a tax called the Central Goods and Service Tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 and at such rates, not exceeding twenty per cent, as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person. C.2 The Central Government has issued Notification No. 1/2017-Central Tax (Rate) dated 28.6.2017 in exercise of the powers under Section 9(1), This Notification in Schedule I to VI specifies goods which will be levied to tax at the rate of 2.5% 9%, 14%, 1.5% and 0.125%. The Notification was further amended from time to time. C.3 Chapter Heading No. 34.07 and 9

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Other Chapter Heading No. 95.03 Tariff Item Description of goods Unit Rate Standard Preferential Areas 1 2 3 4 5 9503 TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR WHEELED TOYS; DOLL S CARRIAGES; DOLLS; OTHER TOYS; REDUCED-SIZE ( SCALE ) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT ; PUZZLES OF ALL KINDS 9503 00 – Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ( scale ) models and similar recreational models, working or not; puzzles of all kinds: 9503 00 10 Of wood 9503 00 20 Of metal 9503 00 30 Of plastics 9503 00 90 Other C.4 The relevant entries in the respective Schedules of Notification No. 1/2017-Central Tax (Rate) dated 28.6.2017 as amended till Notification No 41/2017-Central Tax (Rate) dated 14.11.2017, for the purpose of the applicant s product in question, read as under: Sch. Sl.No. Chapter Heading/Sub-heading Description of Goods Rate of Tax (GST) II. 228. 9503 Toys like tricycles, scooters, pedals

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Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. C.6 A perusal of the aforesaid provisions read with explanation to the Notification No. 1/2017-Central Tax (Rate) shows that in order to determine the rate of CGST leviable on the product in question, it is paramount to determine the classification or the product in question under Customs Tariff Act. 1975. C.7 The Custom Tariff is generally based on the tariff classification adopted by World Customs Organisation in its Harmonized Commodity Description of Coding System (hereinafter referred to as HSN ). Hence, wherever a Chapter of Custom Tariff is fully aligned with the corresponding Chapter of HSN, then the HSN explanatory notes explaining the scope of headings of that Chapter would have persuasive value in the determination of scope of headings of correspondence Chapter of Central Excise Tariff. The aforesaid position has been laid down by the Hon ble Supreme Court in th

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tics or plastic preparation generally used by artists or goldsmiths. Even those modelling pastes which are used by children for amusement purposes are classifiable under this Heading only. However, Chapter Heading No. 34.07 only covers goods made of plastics and not of other materials Therefore, it can be said that the modelling pastes that are used by children for amusement purposes and made specifically from plastics shall only be covered by Chapter Heading No 34.07, C.10 However, it is clear that the modelling pastes generally of a plastics in nature would be covered under Heading No. 3407 of the Customs Tariff Act. To understand the meaning of term plastic as mentioned In Explanatory Notes to Heading No. 3407, we may refer and rely on Chapter Note No. 1 to Chapter No. 39 of the Customs Tariff Act which covers PLASTICS AND ARTICLES THEREOF. The Chapter Note No. 1 read as under: 1. Throughout the Nomenclature the expression plastics means those materials of headings 39.01 to 39.14 wh

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tion Falling under Heading 3407 is clearly ruled out. C.12 It is pertinent to note that the applicant s product i.e. Modelling Dough is a clay-like semi-solid product which is primarily made of maida or refined wheat flour. Although it is made for the use of children as a growth stimulating, creativity toy and may be termed to be for the amusement of children; it is specifically made from edible substances including maida so as to make it safe for children and not have any harmful effects even if accidently consumed by the children. The ingredients of the product are specifically selected and no plastics are added to the product. Therefore, the product cannot be said to be classifiable under Chapter Heading No. 34.07 which specifically includes goods made of plastics only. C. 13 Further, Chapter 34 of the Customs Tariff includes Shop; organic surface-active, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and

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should be clubbed and treated similarly. Extending the same principle to modelling dough , it is submitted, that modelling dough should not be treated in law as to be of the same kind as other plastic preparations and chemicals. Rather, it is submitted, that the applicant s product i.e. modelling dough should be classified along with similar educational toys for kids and clubbed with the same for the purpose of taxation under GST. C. 16 Chapter Heading No. 9503 covers toys of various kinds for children. Tariff Item Nos. 9503 00 10, 9503 00 20 and 9503 00 30 cover toys made of wood, plastics and metals. Tariff Item No. 9503 00 90 is the residuary entry under which other toys for children of similar nature (but not made of metal, wood or plastics) can be classified. Therefore, it is submitted, that the applicant-s product i.e. Modeling Dough, which is essentially a toy made of maida, should be classified with other toys under Tariff Item No. 9503 00 90 itself. C. 17 In light of the abov

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nt information and details in his application necessary to decide the classification issue. For determination of classification number of factors are required to be examined like raw materials/inputs used and their proportion; desired characteristics of the final product and in turn function, essential characteristics of different raw materials used /the purpose of using each input, manufacturing process, intended as well as alternate use of the product, manufacturing process, machinery and equipments used etc. However scrutiny of the application and Annexure to it has revealed that the applicant has not provided following information/details which are crucial for taking decision in the matter. i) samples, photographs, types, range of the product, catalogue about the product or whatever material available on the same to understand the product ii) function and the purpose of using each such raw material/input. iii) essential characteristics of the product modeling,/moulding dough and th

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eat flour. But wheat flour used appears to be a base material. To enable any material to be used as moulding/nodelling dough , that too which shall be reusable, it must have elasticity. pliability and non perishable nature. These three characteristics appear to be essential for any material for using it as moulding/modelling dough . Wheat flour/Maida does not contain any of these characteristics. As such mere use or wheat flour in product, even If predominant considering the weight/quantity used, would not be base of the classification. The material used to give above discussed three essential characteristics may decide the classification of goods. b) There are various articles available on net containing information about making such modelling dough at home. One such article is reproduced in Annexure A enclosed. It appears from the information available that for preparation of such modelling dough any grain flour which is not sticky can be used e.g. corn flour. Vegetable oil is used t

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quot;alum" (or "papermaker's alum") is used to refer to aluminium sulfate Al 2(SO 4) 3·nH 2O. Most industrial flocculation done with "alum" actually uses aluminium sulfate. In medicine, "alum" may also refer to aluminium hydroxide gel used as a vaccine adjuvant **** c) From above it appears that while manufacturing moulding /modelling dough on commercial basis, certain chemical must be being used to give essential characteristics like elasticity, pliability and non perishable nature to the emerging product. It further appears that such chemical used providing essential characteristics to the product is a principal raw material and crucial in deciding the classification of the product. d) About classification of the product moulding/modelling dough claimed by the assesse under heading 9503 as toy it is submitted that description toy is of general nature/description where as heading 3407 ( Modelling pastes, including those put up for children

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made in the Advance Ruling application and additional written submissions made. Sh. S. S. Bhide, Superintendent GST/CX, Mumbai East Commissionerate, Mumbai Zone, Jurisdictional Officer appeared and made written submissions and orally stated that the applicant has not given detailed contents of the product and should not be therefore admitted till full details of product are given. The application was admitted and a final hearing was held on dt.17.04.2018 when Sh. Nirav Karia, Advocate alongwith Sh. R. Nambirajan, Advocate and Sh. Ashish Philip Abraham, Advocate appeared and submitted copies of invoices of other resellers i.e. M/S. Crossword Bookstores Ltd., and Big Bazar in respect of products of Camlin, Funskool, etc. Further they requested that the issue be decided on merits please. Jurisdictional Officer, Sh. S. S. Bhide stated that the issue be decided on merits. 05. OBSERVATIONS We have gone through the facts of the case. The applicant seeks to have the classification of the produ

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ENZOATE **% PG-002-ALUMlNIUM SULPHATE **% HEATED DM WATER 34.58% POLYBUTENE-950 **% FLUORO ROYAL BLUE- IXT **% VANILLA SP FLAVOUR **% DRM-105 (2 PHYNOXY ETHANLO) – LOCAL **% TOTAL 100.00% The Table above reveals that the ingredients consist of maida, water and chemicals. The percentages of various chemicals used by the applicant in manufacture of their product was submitted by the applicant to us as per table above but we are not revealing the exact percentage of various chemicals used in manufacture of the product in the table above to protect the applicant s trade secret. We understand that the product is being used by children to prepare some shapes from the dough. We would now go through the Custom Tariff Headings (CTH) 34.07 and 95.03 as are being debated upon, Heading 3407 3407 MODELLING PASTES, INCLUDING THOSE PUT UP FOR CHILDREN S AMUSEMENT; PREPARATIONS KNOWN AS DENTAL WAX OR AS DENTAL IMPRESSION COMPOUNDS , PUT UP IN SETS , IN PACKINGS FOR RETAIL SALE OR IN PLATES, HORSESHOE

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; puzzles of all kinds: 9503 00 10 Of wood 9503 00 20 Of metal 9503 00 30 Of plastics 9503 00 90 Other As can be seen, the CTH 34.07 covers modelling pastes and includes modelling pastes for children s amusement. While Heading 9503 is about toys. A toy is an object for a child to play with. The modeling pastes are such that these help the children to make various shapes and remain amused while making the different objects from the modelling pastes. The present product is a dough from which various shapes can be modelled. A prima-facie reading would give but obvious an inference that the impugned product would be covered by the CTH 3407. However, we find that the applicant has pointed to the following, to claim inapplicability of the CTH 3407- Chapter Heading No, 34.07 falls under Section VI of the Customs Tariff which provides for PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES . The applicant s product is neither a chemical, nor a product of any such allied industry. The applicant s

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ng the ambiguity to charge CGST @ 6% only. The above ambiguity results in unfair market practices being adopted by certain registered persons in an attempt to reduce effective price of product and increase their market share and profits. Further, it shall be noted that many unorganized and un-registered players (having meagre market share) are also taking undue advantage of the above and clearing similar products by charging CGST @6% only. As observed earlier, we are of the prima facie opinion that the impugned product would be covered by the CTH 3407. However, we would now look at the matter in view of the issues raised above. Chapter 34 of the Customs Tariff falls in Section VI which is for Products of the Chemical or Allied Industries . The Heading of Chapter 34 reads as Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes

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f chemicals in the modelling dough is significant. And therefore, the product can very well fall in the Section VI for Products of the Chemical or Allied Industries . Then we come to the Harmonized Commodity Description and Coding System Explanatory Notes (HSN) to heading 34.07 which say thus – (A) Modelling Pastes These are plastic preparations generally used by artists or goldsmiths for making models and also by children for amusement purposes. The most Common are those with a basis of zinc oleate. These also contain waxes, white oil and kaolin and are slightly easy to the touch. Others are mixtures of cellulose pulp and kaolin with binders. These pastes are usually coloured and are presented in bulk or in cakes, sticks, plates, etc. Assorted modelling pastes, Including those put up in sets for the amusement of children, are also covered by this heading. We find that the applicant is pointing at the words plastic preparations to place a point that the impugned product is not such a p

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noun as well as an Adjective.. AS NOUN….. noun: plastic; plural noun plastics 1. a synthetic material made from a wide range of organic polymers such as polyethylene, PVC, nylon, etc., that can be moulded into shape while soft, and then set into a rigid or slightly elastic form. mains pipes should be made or plastic or copper informal credit cards or other types of-plastic card that be used as money. he pays with cash Instead of with plastic AS ADJECTIVE PLASTIC HAS MAINLY TWO MEANINGS 1. made of plastic. plastic bottles artificial or unnatural…….This is the one meaning a holiday rep with huge white teeth and a plastic smile synonyms: artificaial, false, synthetic, fake, superficial, pseudo, sham, bougs, ersatz, assumed, spurious, specious, unnatural, insincere, More antonyms: genuine 2. (of substances or materials) easily shaped or moulded. rendering the material more plastic ……..This is the second meaning synonyms: malleable, mouldable, shapable, pliable, pliant. ductile, f

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From the extracts reproduced and detailed discussions above it is clear that the meaning of plastic is not just restricted to the polymer plastic but rather it refers to various properties with respect to malleability and flexibility. We now refer to Hawley s Condensed Chemical Dictionary which also defines thus – plastic. (1) Capable of being shaped or molded with or without the application of heat. Soft waxes and moist clay are good examples of this property. Thus, we see that the Chemical Dictionary has defined that plastic would mean the capability of being shaped or moulded. We have not an iota of doubt as to the correctness of our view that plastic is not the same as plastics . Chapter 34 uses the word plastic whereas Chapter 39 uses the word plastics . The word plastic as found in the HSN Notes to CTH 3407 should be read in the context in which the same has been used. The same rule applies to the HSN Notes to Chapter 39. Further, it should not be lost sight of that the word whic

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differentiate between the word Plastic and Plastics . The impugned product is a mixture of maida and other chemicals. It can be molded or given shapes for the amusement of children. And therefore, the description against the CTH which most accurately fits the bill is thus – Modelling pastes, including those put up for children s amusement; preparations known as dental wax or as dental impression compounds up in sets, in packings for retail sale or in plates, horseshoe shapes. sticks or similar forms; other preparations for use in dentistry, a basis of plaster (of calcined gypsum or calcium sulphate): There being an apparent difference in the use of the word plastic and plastics , we are not convinced by the arguments and case laws tendered by the applicant as to the inapplicability the CTH 3407. Now the other CTH that has created some confusion, as is informed, is the Heading 9503. We have observed earlier that the Heading 9503 is for toys , And CTH 3407 covers model ling pastes, for a

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2018 (7) TMI 1786 – CESTAT ALLAHABAD – TMI – Classification of Services – Composite contract – respondents were engaged in transport of coal within the mining area and loading and unloading were ancillary to the same – GTA Services or mining services? – CBEC’s Circular No.186/5/2015-ST dated 05.10.2015 – Held that:- The Revenue could not satisfactorily establish that the transactions in the present appeal are not covered by the said clarification dated 05.10.2015 issued by CBEC. Further, Revenue did not contradict the finding of the original authority that same service has been subjected to payment of service tax treating the same as GTA Service – Appeal dismissed – decided against Revenue. – ST/Stay/70051/2018 IN APPEAL No.ST/70066/2018-CU[DB] – ST/A/71120/2018-CU[DB] – Dated:- 23-5-2018 – Smt. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Mohammad Altaf, Assistant Commissioner (AR) for Appellant Shri Prashant Shukla, Advocate for Respondent OR

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e, for the financial year 2014-15, a show cause notice dated 19.04.2016 was issued to the respondent wherein they were called upon to show cause as to why the above referred activity should not be classified as Cargo Handling Service and why Service Tax of ₹ 2,25,37,368/- should not be demanded from them under Section 73 of Finance Act, 1994. The respondent submitted before the original authority that they were engaged in providing services of transportation of coal to M/s NCL and M/s IGL and that the terms and conditions of the contract were for providing GTA Services to NCL and IGL and on the said service value NCL and IGL were paying Service Tax under reverse charge mechanism. They further submitted that the activity was shifting of coal from one place to another within the mining area of NCL and the service included transportation of coal in contractor‟s tipping trucks from the coal stockyard to Coal Handling Plant situated within the main premises of NCL and therefore,

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isible and it is not a composite contract and therefore adjudicating authority should have levied service tax on loading and unloading part of the contract. 5. Heard the learned Counsel for respondent who has submitted that the respondents were engaged in transport of coal within the mining area and loading and unloading were ancillary to the same and issue was covered by CBEC s Circular No.186/5/2015-ST dated 05.10.2015 wherein it has been clarified that if GTA Service provider is providing certain ancillary services such as loading/unloading, packing/unpacking, transshipment and temporary storage in the course of transport of goods by road then value of such ancillary services should be counted towards GTA Services. He has further submitted that learned Original Authority has relied on said CBEC Circular as one of the grounds for his decision. He has also submitted that the issue is covered by the decision of this Tribunal in the case of M/s Rungta Projects Ltd. Vs CCE reported at 20

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GST – States – 38/1/2017-Fin(R&C)(58) – Dated:- 23-5-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division _ Notification No. 38/1/2017-Fin(R&C)(58) In exercise of the powers conferred by Section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act ), the Government of Goa, on the recommendations of the Council, hereby waives the late fee payable under Section 47 of the said Act for failure to furnish the return

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2018 (6) TMI 1289 – KERALA HIGH COURT – TMI – Permission for Revision of return – time limitation – application filed beyond time limit – sub-rule (4A) of Rule 22 of the Kerala Value Added Tax Rules – Change in turnover – Circular No.14 of 2017 – Held that:- Ext P1 is an application preferred out of time.
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It is seen that a circular has also been issued by the competent authority under the Act as Circular No.8 of 2018 for proper implementation of the amended provision – The applicability of the amendment made to sub-section (2) of Section 42 of the Act to the case of the petitioner is a matter for the competent authority under the Act to consider at the first instance.
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The first respondent is directed to pass fresh orders on Ext.P1 application preferred by the petitioner in the light of subsection (2) of Section 42 of the Act, as amended in terms of the Finance Act, 2018 and Circular No.8 of 2018 – Ext P6 order is quashed. – W.P.(C). No.13691 of 2018 Dated:- 23-5-2018 – MR

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rst respondent, since the request involves change in the turnover, the same cannot be allowed in the light of Circular No.14 of 2017 issued by the competent authority under the Act. Ext.P6 order is under challenge in the writ petition. 2. Heard the learned counsel for the petitioner as also the learned Government Pleader. 3. Placing reliance on sub-section (2) of Section 42 of the Act, the learned counsel for the petitioner submits that in so far as the mistake in the return has been detected on receipt of the audit report, they are entitled to file revised returns. Sub-section (2) of Section 42 reads thus: (2) Where any dealer detects any omission or mistake in the annual return submitted by him with reference to the audited figures, he shall file revised annual return rectifying the mistake or omission along with the audit certificate. Where, as a result of such revision, the tax liability increases, the revised return shall be accompanied by proof of payment of such tax, interest du

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ermission to submit revised return on their own. Application for the said purpose, however, has to be filed within the time limit prescribed by sub-rule (4A) of Rule 22 of the Kerala Value Added Tax Rules. In terms of the said provision, revised return rectifying the mistake or omission shall be filed within two months from the last date of the return period to which the return relates. The petitioner has no case that Ext.P1 application is one preferred by the petitioner within the time prescribed by subrule (4A) of Rule 22 of the Rules. In other words, Ext P1 is an application preferred out of time. 5. The learned counsel for the petitioner alternatively contended that in the light of the additional provisos added to the existing proviso to sub-section (2) of Section 42 of the Act in terms of Finance Act, 2018, the petitioner is entitled to prefer Ext.P1 application. The provisos added to the existing proviso to sub-section (2) of Section 42 of the Act reads thus: Provided further tha

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GST – States – 22/2018-STATE TAX – Dated:- 23-5-2018 – GOVERNMENT OF JHARKHAND COMMERCIAL TAXES DEPARTMENT NOTIFICATION NO.22/2018-STATE TAX [S.O. NO.40 (F.NO.VAKAR/GST/03/2018], DATED 23-5-2018 In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act for failure to furnish the return in FORM GSTR-3B by the du

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GST – States – F. 17 (131) ACCT/GST/2017/ 3564-3566 – Dated:- 23-5-2018 – GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT Order Jaipur, Dated May 23, 2018 In exercise of the powers conferred by Section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), in order to ensure uniformity in the implementation of the provisions of the RGST Act across all field formations I, Alok Gupta, Commissioner of State Tax, Rajasthan, hereby empower Additional Commissioner, State Tax,

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GST – States – F.1-11 (91)-TAX/GST/2018/4194-263 – Dated:- 23-5-2018 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (Taxes & Excise) No.F.1-11 (91)-TAX/GST/2018/4194-263 Dated, Agartala the 23rd May, 2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No.9 of 2017). the State Government, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act for failure to furn

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M. MAHESH PROPRIETOR, M/s. UNIVERSAL PLYWOOD Versus THE STATE TAX OFFICER (FORMERLY COMMERCIAL TAX OFFICER) , STATE GOODS AND SERVICE TAX DEPARTMENT) , PERUMBAVOOR, THE ASSISTANT COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM AND THE ASSISTANT COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, MUVATTUPUZHA – 2018 (5) TMI 1612 – KERALA HIGH COURT – TMI – Condonation of delay in filing appeal – grievance of the petitioner in the writ petition concerns the delay on the part of the appellate authority in taking a decision on Exts.P3 and P4 appeals – Held that: – the writ petition is disposed of directing the appellate authority to pass orders on Exts.P5 and P6 applications preferred by the petitioner for condonation of delay i

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seeking orders to condone the delay in filing Exts.P3 and P4 appeals. Exts.P7 and P8 are the stay petitions preferred by the petitioner in Exts.P3 and P4 appeals. The grievance of the petitioner in the writ petition concerns the delay on the part of the appellate authority in taking a decision on Exts.P3 and P4 appeals. 2. Heard the learned counsel for the petitioner as also the learned Government Pleader. Having regard to the facts and circumstances of the case as also orders passed in similar cases, the writ petition is disposed of directing the appellate authority to pass orders on Exts.P5 and P6 applications preferred by the petitioner for condonation of delay in filing Exts.P3 and P4 appeals, within two months from the date of receipt

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2018 (5) TMI 1611 – KERALA HIGH COURT – TMI – Principles of Natural Justice – it was alleged that the petitioner has not produced documents evidencing despatch of goods along with the Form-F declarations as provided for under Section 6A of the Act – Held that: – In so far as the assessing authority has no case that the petitioner has not produced the Form-F declarations in respect of the transactions, when it was found that the petitioner has not produced the documents evidencing despatch of goods covered by the Form-F declarations, the assessing authority ought to have given an opportunity to the petitioner to produce the same, before completing the assessments on the basis that the petitioner has not produced the said documents.
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. 2. One and the same petitioner has instituted all the writ petitions. The petitioner is a registered dealer under the Central Sales Tax Act (the Act). The petitioner was issued notices proposing to complete the assessments under the Act for the periods 2013- 14, 2015- 16 and 2016- 17 in the manner indicated in the notices on the ground that they have not furnished the Form-F declarations in support of their claim for exemption from payment of tax under the Act. On receipt of the preassessment notices, the petitioner furnished the Form-F declarations. Despite production of the Form-F declarations, the assessments of the petitioner for the relevant years have been completed as proposed in the pre-assessment notices on the ground that the pe

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far as the assessing authority has no case that the petitioner has not produced the Form-F declarations in respect of the transactions, according to me, when it was found that the petitioner has not produced the documents evidencing despatch of goods covered by the Form-F declarations, the assessing authority ought to have given an opportunity to the petitioner to produce the same, before completing the assessments on the basis that the petitioner has not produced the said documents. In the said view of the matter, according to me, there is force in the contention of the petitioner that the orders impugned in the writ petitions are vitiated for non-compliance of the principles of natural justice. In the result, the writ petitions are allow

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2018 (5) TMI 1610 – KERALA HIGH COURT – TMI – Delay on the part of the appellate authority in disposing of Exts.P3 and P4 appeals – Held that: – In so far as the delay in filing the appeals viz. Exts.P3 and P4 are only 32 and 29 days respectively, the writ petition is disposed of directing the appellate authority to condone the delay in filing the appeals and pass orders on Exts.P7 and P8 stay petitions preferred by the petitioner in the appeals. – W. P. (C).No.16681 of 2018 Dated:- 23-5-2018 – MR. P. B. SURESH KUMAR, J. For The Petitioner : Sri.N.Muraleedharan Nair And Smt.K.Hymavathy For The Respondent : V.K.Shamsudeen (SR. GP) AND Sri.V.K.Shamsudheen JUDGMENT Petitioner is a registered dealer under the Kerala Value Added Tax Act as als

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d in the writ petition. 2. Heard the learned counsel for the petitioner as also the learned Government Pleader. In so far as the delay in filing the appeals viz. Exts.P3 and P4 are only 32 and 29 days respectively, the writ petition is disposed of directing the appellate authority to condone the delay in filing the appeals and pass orders on Exts.P7 and P8 stay petitions preferred by the petitioner in the appeals. This shall be done within two months from the date of receipt of a copy of this judgment. Needless to say that until orders are passed as directed above, further proceedings for realization of the amounts covered by Exts.P1 and P2 shall be deferred. – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanage

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2018 (5) TMI 1609 – KERALA HIGH COURT – TMI – Delay of 68 days in filing the appeal – Held that: – Since the delay in filing the appeal is only 68 days, having regard to the peculiar facts of this case, it is appropriate to dispose of the writ petition directing the appellate authority to condone the delay in filing the appeal and pass orders on the application for stay, within one month from the date of receipt of a copy of this judgment – petition disposed off. – W.P.(C).No.16709 of 2018 Dated:- 23-5-2018 – MR. P. B. SURESH KUMAR, J. For The Petitioner : SRI .N. Muraleedharan Nair And Smt.K. Hymavathy For The Respondent : V.K. Shamsudeen (SR.GP) And Sri.V.K. Shamsudheen JUDGMENT Challenging Ext.P1 assessment order under the Central Sale

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2018 (5) TMI 1608 – KERALA HIGH COURT – TMI – Stay application – proceedings have already been initiated for realisation of the amounts covered by the order impugned in the appeal – Held that: – the writ petition is disposed of directing the appellate authority to consider and pass orders on the application for stay preferred by the petitioner in the appeal, within one month from the date of receipt of a copy of the judgment. – W. P. (C).No.16735 of 2018 Dated:- 23-5-2018 – MR. P. B. SURESH KUMAR, J. For The Petitioner : Sri. Tomson T.Emmanuel For The Respondent : V. K. Shamsudeen (SR.GP) And Sri.V.K. Shamsudheen JUDGMENT Challenging Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P2 appeal befor

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