Goods and Services Tax

M/s. Earthcon Constructions Pvt. Ltd. Versus Union Of India And 4 Others
GST
2018 (12) TMI 1083 – ALLAHABAD HIGH COURT – [2018] 59 G S.T.R. 181 (All), 2019 (22) G. S. T. L. 3 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 6-7-2018
Writ Tax No. – 936 of 2018
GST
Bharati Sapru And Ajay Bhanot JJ.
For the Petitioner : Shubham Agrawal
For the Respondent : A.S.G.I.,C.S.C.,Parv Agarwal
ORDER
Heard Sri Shubham Agrawal, learned counsel for the petitioner and Shri Parv Agrawal, learned counsel for the respondents no.5.
The petitioner seeks a writ of mandamus directing the GST council respondent no.2 to make recommendations to the State Government to extend the time period for filing of GST Tran-1 in the case of the petitioner be

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Sikkim Goods and Services Tax (Seventh Amendment) Rules, 2018
29/2018 – State Tax Dated:- 6-7-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 29/2018 – State Tax
Date: 6th July, 2018
NOTIFICATION
In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Sikkim Goods and Services Tax (Seventh Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect from the 12th day of

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Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2018
577/2018/10(120)/XXVII(8)/2018/CT-28 Dated:- 6-7-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No. 577/2018/10(120)/XXVII(8)/2018/CT-28
Dehradun :: Dated:: 06th July, 2018
Notification
In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with section 21 of the Uttar Pradesh General Clause Act, 1904 (Act No. 01 Year 1904) (as applicable in Uttarakhand State), the Governor is pleased to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely :-
The Uttarakhand Goods and Services Ta

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s Tax Identification Numbers, and upon validation of the details furnished, a unique common enrolment number shall be generated and communicated to the said transporter;
Provided that where the said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI.
3. Amendment in Rule 138C
In rule 138C of the "Principal Rules", after sub-rule (1), the following proviso shall be inserted, namely:
Provided that where the circumstances so warrant, the Commissioner or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM

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Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2018
574/2018/4(120)/XXVII(8)/2018/CT-26 Dated:- 6-7-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No. 574/2018/4(120)/XXVII(8)/2018/CT-26
Dehradun :: Dated:: 06th July, 2018
Notification
In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with section 21 of the Uttar Pradesh General Clause Act, 1904 (Act No. 01 Year 1904) (as applicable in the State of Uttarakhand), the Governor is pleased to make the following rules with a view to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely :
The Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2018
1. Short title and Commencement
(1) These rules may be called the Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force from

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stituted sub-rule
89. (5) In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula :
Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services) x Net ITC÷ Adjusted Total Turnover}-tax payable on such inverted rated supply of goods and services.
Explanation:For the purposes of this sub-rule, the expressions
(a) "Net ITC" shall mean input tax credit availed on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) of both; and
(b) "Adjusted Total turnover" shall have the same meaning as assigned to it in sub-rule (4).
89. (5) In the case of refund on account of inverted duty structure: refund of input tax credit shall be granted as per the following formula :-
Maximum Refund Amount= {(Turnover of inverted rated supply of goods and Services)x Net ITC÷ Adjusted Total Turnove

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the "Principal Rules", in sub-rule (1), after the proviso, the following proviso shall be inserted, namely :
Provided further that an amount equivalent to fifty per cent of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund.
7. Amendment in rule 133
In rule 133 of the "Principal Rules", for sub-rule (3) set out in column-1, the following sub-rule set out in column-2 shall be substituted, namely : 
Column-I
Existing sub-rule
Column-2
Hereby substituted sub-rule
133.(3) Where the Authority determines that a registered person has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order
(a) reduction in prices;
(b) return to the recipient, an amount equivalent

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te of eighteen per cent from the date of collection of higher amount till the date of return of such amount or recovery of the amount including interest not returned, as the case may be;
(c) the deposit of an amount equivalent to fifty per cent of the amount determined under the above clause in the Fund constituted under section 57 ot the Central Goods and Services Tax Act, 2017 and the remaining fifty per cent of the amount in the Fund constituted under section 57 of the Uttarakhand Goods and Services Tax Act, 2017, where the eligible person does not claim return of the amount or is not identifiable;
(d) imposition of penalty as specified under the Act; and
(e) cancellation of registration under the Act.
8. Amendment in Rule 138
In rule 138 of the "Principal Rules", in sub-rule (14), after clause (n), the following clause shall be inserted, namely .-
(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply";
9

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(iv) I have not been convicted by a competent court.
11. Amendment in FORM GST RFD-01
In FORM GST RFD-01 of the "Principal Rules" in Annexure-I-(a) for Statement 1A, the following Statement shall be substituted, namely:-
“Statement 1A
[see rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl.No
Details of invoices of inward supplies received
Tax paid on inward supplies
Details of invoices of outward supplies issued
Tax paid on outward supplies
GSTIN of the supplier
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
.”
(b) for Statement 5B, the following Statement shall be substituted, namely:-
“Statement 5B
[see rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl.No.
Details of invoices of outward supplies in case refund is claimed by s

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Hydromet (India) Ltd. Versus Commissioner of GST & Central Excise, Chennai Outer Commissionerate
Service Tax
2018 (9) TMI 826 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 6-7-2018
Appeal No. ST/40973/2018 – FINAL ORDER No. 41948/2018
Service Tax
Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial)
Shri M. Kannan, Advocate For the Appellant
Shri S. Govindarajan, AC (AR) For the Respondent
ORDER
Per Madhu Mohan Damodhar
The facts of the case are that proceedings were initiated against the appellant alleging that service tax liability in respect of GTA service availed by them had not been discharged. Show cause notice dt. 23.05.2016 was issued to them, inter alia proposing dema

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roviders and therefore no further liability can accrue on them as has been held in a number of Tribunal decisions relied upon by him and also had prayed for a remand of the matter to the original adjudicating authority. However the same was not considered by the Commissioner. Ld. Advocate reiterates the same request before us today relying upon case laws in CST Meerut Vs Geeta Industries P. Ltd. – 2011 (220) STR 293 (Tri.-Del.) and Mandev Tubes Vs CCE Vapi – 2009 (16) STR 724 (Tri.- Ahmd.) and also CBEC Circular No.341/18/2004-TRU (Pt.) dt. 17.12.2004 (para 5.7 of CBEC circular). Ld. Advocate submits that appellants are in a position to submit all necessary evidence to establish that the tax liability has indeed been discharged by the servi

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Arunachal Pradesh Goods and Services Tax (Seventh Amendment) Rules, 2018.
25/2018-State Tax Dated:- 6-7-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR

Notification No. 25/2018-State Tax
The 6th July, 2018
No. GST/23/2017/Vol-I.-In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Seventh Amendment) Rules, 2018.
(2) They shall be d

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g” shall be substituted;
(v) in rule 132, in sub-rule (1), for the words “Director General of Safeguards”, the words “Director General of Anti-profiteering” shall be substituted;
(vi) in rule 133, for the words “Director General of Safeguards”, wherever they occur, the words “Director General of Anti-profiteering” shall be substituted.
Anirudh S. Singh
Commissioner of State Tax,
Government of Arunachal Pradesh,
Itanagar.
Note:- The principal rules were published in the Gazette of Arunachal Pradesh, Extraordinary, No. 281, Vol. XXIV, Naharlagun, Monday, August 7, 2017 (APGST Rules, 2017)dated 19th July, 2017 vide File no. GST/23/2017 dated 19th July, 2017 and last amended vide notification No. 24/2018-State Tax, dated the19th June, 20

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Chhattisgarh Goods and Services Tax (Seventh Amendment) Rules, 2018
F-10-35/2018/CT/V (52) Dated:- 6-7-2018 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 29/2018 – State Tax
Naya Raipur, 06th July, 2018
No. F-10-35/2018/CT/V (52). – In exercise of the powers conferred by Section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the Chhattisgarh Goods and Services Tax (Seventh Amendment) Rules, 2018
(2) They

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COMMISSIONER, CENTRAL GST AND CX Versus M/s. ISHAN COPPER PVT LTD.
Central Excise
2018 (8) TMI 794 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 6-7-2018
R/TAX APPEAL NO. 643 of 2018
Central Excise
MR. M.R. SHAH AND MR. A.Y. KOGJE, JJ.
For The Appellant : Mr Nirzar S DESAI(2117)
ORAL JUDGMENT
(PER : HONOURABLE MR.JUSTICE M.R. SHAH)
1. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned Customs, Excise & Service Tax Appellate Tribunal (hereinafter referred to as “the learned Tribunal”) dated 03/10/2017 in E/10631/2015, revenue has preferred the present Tax Appeal with the following proposed questions of law;
(a) Whether in the facts and circumstances of the

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the issue involved in the present Appeal is squarely covered against the revenue in view of the decision of the Karnataka High Court in the case of Union of India Vs. M/s Slovak India Trading Co. Pvt. Ltd confirmed by the Hon'ble Supreme Court vide order in Union of India Vs. M/s Slovak India Trading Co. Pvt. Ltd reported in 2008 (223) ELT A 170 (S.C.) as well as another decision of the Bombay High Court in the case of Commissioner of C. Ex., Nasik Vs. Jain Vanguard Polybutlene Ltd. reported in 2010 (256) E.L.T. 523 (Bom.) subsequently confirmed by the Hon'ble Supreme Court in the case of Commissioner Vs. Jain Vanguard Polybutlene Ltd. reported in 2015 (326) E.L.T. 886. In the aforesaid decision, it is specifically observed and held that th

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Commissioner of CGST, Mumbai West Versus Tech Mahindra Business Services Ltd.
Service Tax
2018 (8) TMI 618 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 6-7-2018
Appeal No. ST/86605/2018 – A/86963/2018
Service Tax
Mr. S.K. Mohanty, Member (Judicial)
Shri M.K. Sarangi, Joint. Commr (AR) for appellant
Ms. Puloma Dalal, C.A. for respondent
ORDER
Per: S.K. Mohanty
Revenue is in appeal against the impugned order dated 29.11.2017 passed by the Commissioner of CGST and Central Excise (Appeals-III), Mumbai. Revenue was assailed the impugned order on the ground that the learned Commissioner (Appeals) has wrongly interpreted the provisions of Rule 2(l) of the Cenvat Credit Rules, 2004, in allowing the Cenvat benefit in

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inition of input service.
3. On the other hand, learned Consultant appearing for the respondent submits that the services received by the respondent from the service providers were in relation to works contract services and accordingly, the learned Commissioner (Appeals) has rightly allowed the Cenvat benefit of works contract service to the respondent. In respect of works contract service, her contention is that the services provided by the service providers are not in relation to construction or execution of works contract of the building or the civil structure or part thereof. In this context, learned Consultant has placed reliance on some of the invoices issued by the service providers viz M/s Hewlett Packard Enterprise India Pvt. Ltd,

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rvice, the Larger Bench of this Tribunal in the case of Wipro Ltd. (supra) has held that since outdoor catering service is falling under the exclusion clause of such definition, CENVAT credit should not be available to the assessee. Since the issue regarding availment of CENVAT credit on outdoor catering service is no more res integra in view of the decision of the Larger Bench of this Tribunal, I do not find any merits in the impugned order, so far as it allowed the Cenvat benefit of outdoor catering service in favour of the respondent. Therefore, the impugned order in allowing the Cenvat benefit on outdoor catering service is set aside and the appeal is allowed in favour of Revenue.
7. On perusal of some of the invoices submitted by the

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The Tamil Nadu Goods and Services Tax (Seventh Amendment) Rules, 2018.
G.O. Ms. No. 77 Dated:- 6-7-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
AMENDMENTS TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017.
[G.O. Ms. No. 77, Commercial Taxes and Registration (B1), 6th July 2018, Aani 22, Vilambi,
Thiruvalluvar Aandu-2049.]
No.SRO A-37(a)/2018.
In exercise of the powers conferred by Section 164 of Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be

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The Rajasthan Goods and Services Tax (Seventh Amendment) Rules, 2018.
F.12(56)FD/Tax/2017-Pt-III-064 Dated:- 6-7-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: July 06, 2018
In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No, 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-
1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Seventh Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect from

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M/s Shri Prithvi Alloys Versus CCE & CGST, Jaipur
Central Excise
2018 (8) TMI 309 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 6-7-2018
Excise Appeal No. 51399 of 2018 – A/52489/2018-EX[DB]
Central Excise
Shri Anil Choudhary, Member (Judicial) And Shri C.L. Mahar, Member (Technical)
Shri Anirudh, Advocate – for the appellant.
Shri M.R. Sharma, Authorized Representative (DR) – for the Respondent.
ORDER
Per. Anil Choudhary :-
The present appeal has been filed against order-in-appeal No. 164-166 (SM) CE/JPR/2018 dated 28/03/2018.
2. The brief facts of the case are that the appellant has established his factory in the State of Rajasthan and was operating under Rajasthan Investment Promotion Scheme which was notified by the Government of Rajasthan with the objective of facilitating investment in the establishment of new enterprises under the various schemes of Rajasthan Government. The appellant (assessee) was eligible for subsidies as per the various

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sal of record, it appears that the identical issue has come up before the Tribunal in the case of Shree Cements Ltd. V/s CCE, Alwar 2018-TIOL-748-CESTAT-DEL where it was observed that:-
“7. We have heard both sides at length and perused the appeal record. As out lined above, the appellants are covered by the Investment Promotion Schemes of the Rajasthan Government. In terms of the various schemes of the Rajasthan Government, the appellants are required to discharge their VAT liability by making payment of the same. Out of such VAT credited to the Government, a certain portion is disbursed back to them in the form of subsidies. Such disbursement happens in the form of VAT 37 B, challan which can be utilized in subsequent periods to discharge VAT liability. The crux of the dispute in the present case is whether such subsidy amounts are required to be included in the assessable value of the goods manufactured by the appellants, in terms of Section 4 of the Central Excise Act. As per the

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uired to the included in the transaction value.
9. In the present case we know that for the initial period the assessees are required to remit the VAT recovered by them at the time of sale of the goods manufactured. A part of such VAT is given back to them in the form of subsidy in Challan 37 B. Such Challans are as good as cash but can be used only for payment of VAT in the subsequent period. In terms of the scheme of the Government of Rajasthan payment of VAT using such Challan are considered legal payments of tax. In view of the above, Revenue is not correct in taking the view that VAT liability discharged by utilizing such subsidy challans cannot be taken as VAT actually paid.
10. It is pertinent to reproduce the observations of the Tribunal in the Welspun Corporation Ltd. case
“5.1 The Respondent company opted for “Remission of Tax Scheme” and was thus eligible for the Capital subsidy in the form of remission of Sales Tax subject to the conditions to be fulfilled…. The su

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Amending the WBGST Rules, 2017 [ WBGST (Seventh) Amendment Rules, 2018]
916-F.T. Dated:- 6-7-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION No. 916-F.T.
Howrah, the 6th day of July, 2018
No. 29/2018-State Tax
In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the West Bengal Goods and Services Tax (Seventh Amendment) Rules, 2018.
(2) They shall be deemed to have come into force wit

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M/s B.R. Agriculture Industries Bima Nagar Soot Mill Versus State of UP And 2 Others
GST
2018 (8) TMI 210 – ALLAHABAD HIGH COURT – 2018 (15) G. S. T. L. 9 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 6-7-2018
WRIT TAX No. – 939 of 2018
GST
Ms. Bharati Sapru And Mr. Ajay Bhanot, JJ.
For The Petitioner : Vishwjit
For The Respondent : C.S.C.
ORDER
Heard Shri Vishwjit, learned counsel for the petitioner.
The goods of the petitioner have been seized from the business place in

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Cloud 9 Projects Private Limited Versus Union of India And 3 Others
GST
2018 (8) TMI 209 – ALLAHABAD HIGH COURT – 2018 (15) G. S. T. L. 3 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 6-7-2018
Writ Tax No. – 896 of 2018
GST
Mr. Bharati Sapru And Mr. Ajay Bhanot, JJ.
For The Petitioner : Rahul Agarwal
For The Respondent : A.S.G.I., Dhananjay Awasthi,Vinay Kumar Pandey
ORDER
Heard Sri Rahul Agrawal, learned counsel for the petitioner and learned counsel for the respondents.
The petitioner seeks a writ of mandamus directing the GST council respondent no.2 to make recommendations to the State Government to extend the time period for filing of GST Tran-1 in the case of the petitioner because his application was not enterta

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Tripura State Goods and Services Tax (Seventh Amendment) Rules, 2018
F.1-11(91)-TAX/GST/2018 Dated:- 6-7-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2018
Dated, Agartala, the 6th July, 2018
NOTIFICATION
In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:-
l. (1) These rules may be called the Tripura State Goods and Services Tax (Seventh Amendment) Rules, 2018.
(2) Save as provided in these rules they shall be deeme

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(iv) with effect from 12th June, 2018, in rule 131, for the words "Directorate General of Safeguards", the words "Directorate General of Anti-profiteering" shall be substituted;
(v) with effect from 12th June, 2018, in rule 132, in sub-rule (1), for the words "Directorate General of Safeguards", the words "Directorate General of Anti-profiteering" shall be substituted;
(vi) with effect from 12th June, 2018, in rule 133, for the words "Directorate General of Safeguards", wherever they occur, the words "Directorate General of Anti-profiteering" shall be substituted.
(vii) with effect from 13th June, 2018, in rule 133, in sub-rule (3), in clause (c), for the words "Tripura G

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Applicability of Reduced Rate of GST @12% against the EPC Works Contact already Awarded or to be Awarded by OPTCL
10034/CT/POL/56/3/2017-Policy Dated:- 6-7-2018 Orissa SGST
GST – States
Saswat Mishra (IAS)
Commissioner of CT & GST, Odisha
(Finance Department, Government of Odisha)
Banijyakar Bhawan
Cantonment Road
Cuttack – 753001
Dated 06/07/2018
No. 10034/CT/POL/56/3/2017-Policy
To
Chairman-cum-Managing Director
Odisha Power Transmission Corporation Ltd. (OPTCL)
Bhubaneswar
Sub: Applicability of Reduced Rate of GST @12% against the EPC Works Contact already Awarded or to be Awarded by OPTCL
Sir,
OPTCL has sought for clarification as to whether its EPC works contractors shall, while billing to OPTCL, charge GST @

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ecuting various projects make 'Composite Supply of Works Contract Service' to OPTCL, as defined in the GST Acts. Therefore, such Composite Supply of Works Contract Service by the EPC contractors to OPTCL is chargeable to GST. The question, however, is whether GST on such supply is chargeable @ 12% or @ 18% ?
3. Such Composite Supply of Works Contract Service by the EPC contractors to OPTCL will be taxable @ 12% if it falls under Serial No. 3(vi) of the updated version of the Notification dated 28.06.2017. But if it does not fall under Serial No. 3(vi), it will fall under the residual entry at Serial No. 3(xii) and will be taxable @ 18%.
4. It is very pertinent to mention that S.No. 3(vi) was inserted on 21.09.2017. The concept of 'Governm

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* Indian Railways and NHAI are treated as Central Government.
* But Government Companies/Corporations such as IRCTC, BSNL, (TDC, OTDC, IDCO, NALCO, SAIL, NTPC, etc. are not treated as Government. They are also not 'Local Authorities'.
YES
If the project is in relation to a work entrusted to OPTCL by the Central Government, State Government or a Local Authority.
GST @ 12% is applicable
If the project is in relation to a work not entrusted to OPTCL by the Central Government, State Government or a Local Authority
GST @ 18% is applicable
6. The moot question in this case is whether these projects of OPTCL, executed through EPC works contractors, are meant predominantly for use other than for commerce, industry or any other business or p

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The Odisha Goods and Services Tax (Seventh Amendment) Rules, 2018.
22150-FIN-CT1-TAX-0034/2017-S.R.O. No. 271/2018 Dated:- 6-7-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 6th July, 2018
S.R.O.No.271/2018- In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendation of Goods and Services Tax Council, do hereby make the following r

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The Meghalaya Goods and Services Tax (Seventh Amendment) Rules, 2018.
ERTS(T) 65/2017/Pt.I/123 Dated:- 6-7-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 6th July, 2018
No. ERTS(T) 65/2017/Pt.I/123 – In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Meghalaya Goods and Services Tax (Seventh Amendment) Rules, 2018.
(2) They shall come into force with effec

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NUVOCO VISTAS CORPORATION LIMITED Versus Commissioner of CGST & Central Excise, Kolkata
Service Tax
2018 (7) TMI 1600 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 6-7-2018
ST/75541/2018 – FO/A/76416/2018
Service Tax
SHRI P. K. CHOUDHARY,  JUDICIAL MEMBER
Shri Kaushik Dasgupta, Assistant Vice President (Indirect Taxation) for the Appellant (s)
Shri H. S. Abedin, A.C. (AR) for the Respondent
ORDER
Per Shri P. K. Choudhary
Briefly stated the facts of the case are that the appellant (formerly known as Lafarge India Limited) is engaged in the manufacture of cement, classifiable under chapter 25 of the First Schedule to Central Excise Tariff Act, 1985. The head office of the appellant is situated in Mumbai, whereas the Operational Accounting Office of the appellant is situated in Kolkata. During the audit and scrutiny of the records and returns filed by the appellant for the periods 2011-12 and 2012-13, the department observed that the appellant had taken

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ad with Rule 15(1) of the Cenvat Credit Rules, 2004. On appeal, the Commissioner (Appeals) upheld the adjudication order. Hence, the present appeal.
2. The ld. Representative of for the appellant company submitted that the availment of CENVAT Credit on services such as rent-a-cab service, health care service and interior decorator service were due to an error on the part of the appellant and had not been done with any mala fide intent. He further stated that as per Section 73(3) of the Finance Act, if a person has paid the tax liability on the basis of his own ascertainment or on the basis of tax ascertained by a Central Excise Officer, before service of show cause notice, no notice can be served in respect of such tax already paid. He further stated that Purchase Orders were issued from the Kolkata office, however, since the service providers were situated in Mumbai, they found it convenient to submit the invoices in Mumbai to be sent to Kolkata for payment. He also contested the inv

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f raising bills in favour of remote manufacturing/ service units of firms who had their corporate offices in big cities from where all the financial transactions were carried out. Since CENVAT Credit is absolutely based on documents, credit on bills / invoices issued in favour of another ISD cannot be allowed as that would mean a total diversion from the principles of the system. If this is allowed in case of one firm, then every other firm might avail CENVAT Credit on bills issued in the name of other units / offices which would defeat the very purpose of ISD. Moreover, in this case, the appellant has not placed before me any evidence from where it can be surely inferred that the Mumbai office had not distributed the CENVAT Credit arising out of the same set of invoices on the basis of which the Kolkata unit i.e. the appellant availed and distributed the credit. Rather, they have chosen to rely on a plethora of case laws which I find to be inapplicable as there is no proof before me t

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and that too for the purpose of evading payment of duty would not be sufficient to impose penalty. The adjudicating authority, without any basis or evidence, merely mechanically recorded that the assessee had, by reason of willful misstatement, suppression of fact or in contravention of the provisions of the Rules, evaded payment of central excise duty. He was not even sure whether this was a case of willful misstatement or suppression of fact or contravention of provisions of the Rules.”
In view of the above observation of the Hon'ble High Court, I do not find any material on record to establish fraud, collusion, willful misstatement or suppression of facts on the part of the appellant. Therefore, penalty under Section 78 of the Finance Act is unwarranted and is set aside. The matter is remanded to the Adjudicating Authority for verification of the documents and to pass order in accordance with law. Needless to say a reasonable opportunity of hearing be granted to the appellant. Bot

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Haryana Goods and Services Tax (Ninth Amendment) Rules, 2018.
62/GST-2 Dated:- 6-7-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 6th July, 2018
No. 62/GST-2.- In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Haryana Goods and Services Tax (Ninth Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect from the 12th day of June, 2018. 2. In the Haryana Goods and Services Tax Rules, 2017

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The Gujarat Goods and Services Tax (Seventh Amendment) Rules, 2018.
29/2018-State Tax Dated:- 6-7-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Dated the 6th July, 2018.
Notification No. 29/2018-State Tax
No.(GHN-59)GSTR-2018(26)-TH :-In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Gujarat Goods and Services Tax (Seventh Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect from the 12

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The Goa Goods and Services Tax (Seventh Amendment) Rules, 2018.
38/1/2017-Fin(R&C)(64) Dated:- 6-7-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue and Control Division

Notification
38/1/2017-Fin(R&C)(64)
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Goa Goods and Services Tax (Seventh Amendment) Rules, 2018.
(2) They shall come into force with effect from the 12th day of June, 2018.
2. In the Goa Goods and Services Tax Rules, 2017,-
(i) in rul

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The Bihar Goods and Services Tax (Seventh Amendment) Rules, 2018
S.O. 205 Dated:- 6-7-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Commercial Tax Department
Notification
06th July, 2018
S.O. 205 Dated 6th July 2018-In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the 'Bihar Goods and Services Tax (Seventh Amendment) Rules, 2018'.
(2) They shall be deemed to have come into force with effect from the 12th day of June, 2018.
2. In the Bihar Goods and Services Tax Rules, 2017, –
(i) in rule 1

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FASHION MARBLE AND GRANITE COMPANY PVT. LTD Versus ASSISTANT STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, SQUARD NO. VII, ERNAKULAM AND THE ASSESSMENT OFFICER, RANGE II, CENTRAL GOODS AND SERVICE TAX DEPT., ERNAKULAM
GST
2018 (7) TMI 758 – KERALA HIGH COURT – 2018 (17) G. S. T. L. 18 (Ker.)
KERALA HIGH COURT – HC
Dated:- 6-7-2018
W. P. (C). No. 21988 of 2018 (W)
GST
MR. DAMA SESHADRI NAIDU, J.
For The Petitioner : Sri.Deepu Thankan, Smt.Nimmy Johnson, Smt.Ummul Fida And  Sri.A.Abdul Nabeel
For The Respondent : Sri. Shamsudheen V.K.
JUDGMENT
The petitioner, dealing in Marble and Granite, was a dealer under the Kerala Value Added Tax Act. Later it migrated to General Sales Tax Act (GST Act). When he supplied a consignment of goods to another dealer, the 1st respondent intercepted the goods and issued Ext.P3 detention proceedings. Later, he issued Ext.P4 show cause notice under Section 129(3) of the GST Act. Eventually, through Ext.P4 the 1st r

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ion to the Circular No.41/15/2018-GST dated 13th April 2018, issued by the Government of India.
4. Under these circumstances, the learned counsel contends that the 1st respondent's stand cannot be sustained and there shall be a judicial direction for the release of the detained goods.
5. The learned Government Pleader, on the other hand, has submitted that Section 17(5) of the Act is categoric that any payment paid under Section 129 will not entail input tax credit. According to him, it ought to have been under Section 130. Therefore, in the end, he has contended that as the 1st respondent has insisted to get the goods released, the petitioner ought to pay either in cash or through a demand draft.
6. Heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents.
7. The facts are not in dispute. The goods detained, the petitioner was served with Ext.P4 show cause notice under Section 129 (3) of the Act. Therefore, the

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ch time as may be prescribed.
8. As the above extract demonstrates, the amount available in the electronic cash ledger may be used for making any payment towards tax, interest, penalty, fees and so on. If we further examine the circular, which concerns the interception of conveyances, inspection of goods in movement, their detention, release, and confiscation. Of that circular, Clause 2(h) reads:
“Where the owner of the goods or any person authorized by him comes forward to make the payment of tax and penalty as applicable under clause (a) of sub-section (1) of section 129 of the CGST Act, or where the owner of the goods does not come forward to make the payment of tax and penalty as applicable under clause (b) of sub-section (1) of the said section, the proper officer shall, after the amount of tax and penalty has been paid in accordance with the provisions of the CGST Act and the CGST Rules, release the goods and conveyance by an order in FORM GST MOV-05. Further, the order in FOR

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he provisions of sections 74, 129 and 130.
11. This provision clarifies that if a dealer pays tax under Section 74, 129 or 130, that dealer may not be entitled to input tax credit. It does not go beyond.
12. At this juncture, the petitioner's counsel submitted that once the petitioner has paid the amount through the electronic portal, it entirely lies in its discretion how it should use it. If at all, in terms of Section 17(5), it is not entitled to input credit, it can as well use the amounts lying to its credit for other purposes. To the extent it has paid the amount, the dealer stands discharged from the obligation under Section 129. Therefore, it is imperative that the respondent authorities shall release the goods, the counsel contended.
13. Indeed, as has rightly been contended by the petitioner's counsel, there is a difference between Section 129 and 130: Section 129 deals with detention and 130 with confiscation. Here, confiscation is not the case.
14. Under these c

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