Goods and Services Tax

In Re: Jaimin Engineering Private Limited
GST
2018 (9) TMI 694 – AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN – 2018 (17) G. S. T. L. 33 (A. A. R. – GST), [2019] 61 G S.T.R. 54 (AAR)
AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN – AAR
Dated:- 1-7-2018
RAJ/AAR/2018-19/07
GST
NITIN WAPA AND SUDHIR SHARMA, MEMBER
Present for the Applicant.
Ms. Shafaly Girdharwal, CA (Authorised Representative).
1. SUBMISSION OF THE APPLICANT:
M/s. Jaimin Engineering Private Limited is engaged in construction of Cold storage. GST provisions for registration are covered in Chapter 6 of CGST Act, Section 22 of CGST Act provide for the basic requirement for registration as reproduced below:
Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:
Provided that where such person

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sions of the supply; and
(d)  in absence of such places, the location of the usual place of residence of the supplier;
2. Issues to be decided:
M/s. Jaimin Engineering Private Limited is a company incorporated under the Companies Act 1956.lt is engaged in construction of cold storages at various parts of Country. They are expecting to do some construction work in the state of Rajasthan whereas they are located in the state of Gujarat and registered there in GST. As per GST provisions every supplier is required to take registration in each state where he have a place of business. Here they have place of business in Gujarat and are duly registered there. They will be charging IGST on their activity in Rajasthan making it a place of supply. The state share of that IGST will go to the state of Rajasthan as it is the place of supply. The taxpayer believes that he is not required to take registration in the state of Rajasthan.
3. Personal Hearing (PH)
In the matter personal hearing

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a clear demarcation of a works contract as a supply of service under GST Act.
As per Section 2(15) of the Integrated Goods And Service Tax Act, 2017, the term “location of the supplier of services” means,-
(a)  where a supply is made from a place of business for which the registration has been obtained, the location of such place of business;
(b)  where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;
(c)  where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and
(d)  in absence of such places, the location of the usual place of residence of the supplier
The Location of the Works Contractor shall remain to be the state where his principal place of business is registered (unless he ha

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In Re: RFE Solar Pvt Ltd.
GST
2018 (9) TMI 693 – AUTHORITY FOR ADVANCE RULING, RAJASTHAN – 2018 (16) G. S. T. L. 623 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, RAJASTHAN – AAR
Dated:- 1-7-2018
Raj/AAR/2018-19/08
GST
NITIN WAPA AND SUDHIR SHARMA MEMBER
Present for the applicant: CA Yash Dhadda, Counsel (Authorised Representative). CA Rajeev Tiwari
Note:
Under Section 100 of the RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of RGST Act 2017, within a period of 30 days from the date of service of this order.
The Issues raised by the applicant is fit to pronounce advance ruling as they fall under ambit Of the Section 97(2)(a) and (e), they are as given under:
(a) Classification of any goods or services or both;
(e) Determination of the liability to pay tax on any goods or services both;
Further, the applicant being a registered person, GSTIN is 08AAICR3819D1ZE, as per th

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lants”.
The contract between the assessee and its clients flows in a way wherein firstly they (assessee) shall agree and enter into 'Terms of Engagement' with each other defining the scope of work to be executed by assessee for client, the commercials for and timelines for EPC work as a whole to be undertaken. Thereafter in some cases, for the sake of convenience and clarity for steps to be undertaken specific terms are agreed and executed for Procurement and Supply of Goods and components forming part of solar power plant and for Installation & Commissioning to be undertaken for the Solar Power Plant as detailed in contract entered
In a nutshell, assessee undertakes following activities for effecting Supply of Solar Power Plants –
1) Consulting in Procurement of Land on which Solar Power Generation System shall be installed.
2) Procurement and Supply Of components Of Solar Power Generation System (these materials are mostly imported by assessee on the basis of order recei

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ted from one location to another in case it is required to do so. No substantial damage shall be caused to any of the components of the Solar Power Plant.
Thus the plant is effectively movable and can be reinstalled on any other piece of land.
The assessee wants to understand that whether supply under consideration is Supply of Goods or Supply of Service.
That Section 9 of the CGST Act 2017 which is charging section of Goods & Services Tax states:
9(1) Subject to provisions of sub-section (2), there shall be levied a tax called the central goods and services 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.
The term “goods” has been defined under secti

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2.
The term works contract has been defined under Section 2(119) as
(119) “works contract” means a contract for building, construction, fabrication, completion, erection, installation fitting out, improvement,  modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in execution of such contract.
Since given work executed by the assessee includes supply of goods and also performance of services hence it can be treated as amalgamation of 2 supplies. To decide whether the given amalgamation is composite or mixed supply, there definitions have to be understood.
As per Section 2(30) composite supply is defined as
(30) “composite supply” means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunct

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of goods or service, the concept of works contract can be explored first. Works contract in itself is a composite supply in which construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning etc. are involved along with transfer of property in goods.
However under GST, there is a monumental shift in concept of Works Contract which was prevalent under erstwhile VAT and Service Tax regime. In GST, as per definition of works contract service if construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning is for immovable property only, then it will classify as works contract only. Hence it means that aforesaid activities if they are undertaken for a movable property then it will not be works contract service.
That the contract between the client and the assessee covers not only supply

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nd things attached to the earth, or permanently fastened to anything attached to the earth.
As per the definition the term permanently fastened or attached to earth can be treated as immovable property. Any attachment with earth which is temporary in nature or can be shifted from part of earth to another without causing substantial damage to it cannot be treated as immovable property.
Further, on the given issue, CBEC has also clarified in its circular number 58/1/2002-CX dated 15/1/2002 where in para (e) it was clarified that
e) If items assembled or erected at site and attached by foundation to earth cannot be dismantled without substantial damage to its components and thus cannot be reassembled, then the items would not be considered as moveable and will, therefore, not be excisable goods.
In case of Sirpur Paper Mills Ltd. v. Collector 1998 (97) E.L.T. 3 (S.C.) = 1997 (12) TMI 109 – SUPREME COURT OF INDIA it  was held by Hon'ble Supreme Court that:
Apart from this fi

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er Bombay & Ors. v. Indian Oil Corporation Ltd. [1991 Suppl. (2) SCC 181, = 1990 (11) TMI 407 – SUPREME COURT one of the questions SC Court considered was whether a petrol tank, resting on earth on its own weight without being fixed with nuts and bolts, had been erected permanently without being shifted from place to place. It was pointed out that the test was one of permanency: if the chattel was movable to another place of use in the same position or liable to be dismantled and re-erected at the later place. if the answer to the former is in the positive it must be a movable property but if the answer to the latter part is in the positive then it would be treated a permanently attached to the earth.
It is pertinent to note that Solar Power Plant has two blocks namely Solar Block and Power Block which has various components. The essential ingredients of Solar Power Plant and it's blocks are PV Modules, Panels, Cables, Module Mounting Structures; Fuse Connectors, Inventors and Tra

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ce since the property coming into existence Shall not result into immovable property and will remain a movable property only.
Next point for consideration is if it is supply of goods then what shall be principal supplies. It is important to note that various items from panels, batteries, cables, transformer etc are supplied for the solar power plant. Whether it can be treated as supply Of individual items or supply of solar power plant as a whole remains a question.
In this regard the decision in case of Shree Venkateswara Engg. Corporation Versus C.C.E., Coimbatore reported in 2016 (335) E.LT. 62 (Tri. -Chennai) = 2016 (2) TMI 65 – CESTAT CHENNAI can be referred.
It was held by Hon'ble CESTAT that Energy device/system (Non-conventional) – Clearance of in knocked down condition as parts – Exemption Notification No. 6/2002-C.E. – Denial of- Serial No. 16 of List 9 to said notification covering complete device and not parts during relevant period – HELD : Impugned device consistin

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Power Plant and not the individual components. Hence in view of above precedence and facts of the case, the given supply should be treated as supply of Solar Power Plant Only.
Further under notification No 01/2017-CT (Rate) dated 28.06.2017, at S.No. 234, under HSN Classification 84, 85 and 94, for description.
Following renewable energy devices parts for their manufacture
(c) Solar Power Generating System
The rate Of CGST has been mentioned as 2.5%. In given case also, it has been specified that intention of parties was to supply solar power plant only. Hence according to assessee, the correct classification of given supply should be Chapter 84: Solar Power Generating System at the rate of 5%.
2 Issues to be decided:
1) Question 1: Whether contract for Erection, Procurement and Commissioning of Solar Power Plant shall be classifiable as Supply of Goods or Supply of Services under the provisions of the Central Goods and Services Tax Act 2017 and Rajasthan State Goods and Servi

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e in the application for Advance Ruling and further requested that the case may be decided as per the submission made earlier in Advance Ruling Application.
4. Findings and analysis:
As per copy of contract submitted by the applicant the contractor i.e. M/S RFE Solar Private Limited has to execute a “Composite EPC Contract”. After going through the Written submissions, copy of contract and Other additional statements following findings and analysis is made:
a) It is a composite EPC contract Which has been entered between Kushtagi Solar Power Private Limited (owner) and RFE Solar Private Limited (contractor) on 01.03.2018 for setting up of Solar Power Plant where the contractor has to, inter alia. design, engineer, procure, transport, deliver, develop, erect, install, test and commission the project.
b) The contract is to set up a Solar Power Plant and related interconnection facilities (including 110 KV transmission line, 110 Kv pooling substation, main control room and bay extens

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lause 4.26 of the Contract, all risk and liabilities accruing in relation of works (temporary or permanent), and of all equipments, machinery, materials, shall be with contractor until occurrence of the Final Acceptance.
f) Schedule 2 – Scope of works clearly spells out the terms and condition of “Composite EPC Contract” where contractor has to undertake works of installation, testing and commissioning of Solar Power Plant as per specific demands of owner. So it is not something sold out of shelf.
g) There is a single lump sum price for the entire contract.
h) The applicant has laid claim under notification No. 01/2017-CT (Rate) dated 28.06.2017, at S.No. 234, under HSN Classification 84, 85 and 94, for description :
* Following renewable energy devices & parts for their manufacture
(c) Solar Power Generating System,
The rate of CGST has been mentioned as 2.5%. According to assessee, the correct classification of given supply should be Chapter 84: Solar Power Generating System

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act service.
j) Applicant has relied upon following judgments in furtherance of their arguments of solar power plant being movable property and not immovable:
i) Sirpur Paper Mills Ltd. v. Collector – 1998 (97) E.L.T. 3 (S.C.) = 1997 (12) TMI 109 – SUPREME COURT OF INDIA
ii) Municipal Corporation of Greater Bombay & Ors. v. Indian Oil Corporation Ltd. [1991 Suppl. (2) SCC 181, = 1990 (11) TMI 407 – SUPREME COURT
iii) Shree Venkateswara Engg. Corporation Versus C.C.E., Coimbatore reported in 2016 (335) E.LT. 62 (Tri. -Chennai) = 2016 (2) TMI 65 – CESTAT CHENNAI
iv) CBEC circular number 58/1/2002-cx dated 15/1/2002
v) Board of Revenue, Chepauk, Madras v. K. Venkataswami Naidu (AIR 1955 Mad 620, 1955 CriLJ 1369) = 1955 (3) TMI 46 – MADRAS HIGH COURT
vi) Commissioner of Central Excise v. Solid and Correct Engg Works & ors. (2010 (175) ECR 8 (SC)) = 2010-TIOL-25-SC-CX  = 2010 (4) TMI 15 – SUPREME COURT
Relying on aforesaid judgements and citations the applicant contends that a

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term 'immovable property' has not been defined under the GST Act. However, there are a plethora of judgments of the Hon. Supreme Court and the Hon. High Coutts which have helped understand the term 'immovable property'.
1. In decision of Allahabad High Court in Official Liquidator v. Sri Krishna Deo and Ors. [AIR 1959 All. 247], = 1958 (5) TMI 35 – HIGH COURT OF ALLAHABAD wherein, the Court held that a machinery fixed to their bases with bolts and nuts although easily removable are not movable property when they have been set up with definite object of running an oil mill and not with intention of being removed after a temporary use.
2. In decision of M/s. T.T.G. Industries Ltd., vs Collector of Central Excise, 2004 (167) ELT 501 (SC) on 7 May, 2004. = 2004 (5) TMI 77 – SUPREME COURT OF INDIA The facts of the case are as follows:
The facts of the case are not in dispute. The appellant-company pursuant to the acceptance of its tender, entered into an agreement with M

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s to drill hole in the blast furnace to enable the molten steel to flow out of the blast furnace for collection in ladles for further processing. After the molten material is taken out of the blast furnace, the hole in the wall of the furnace has to be closed by spraying special clay. This function is performed by the mudgun which is brought to its position and locked against the wall for exerting a force of 240-300 tons to fill up the hole in the furnace. The blast furnace in which the inputs are loaded is a massive vessel of 1719 m cubic metre capacity and the size of its outer diameter is 10.6 metres, and the height 31.25 metres. Hot air at 1200 degrees centigrade is fed into the blast furnace at various levels to melt the raw materials. With a view to protect the shell against heat, the blast furnace is lined with refractory brick of one metre thickness. Thus, the drilling machine has to drill a hole through one metre thickness of the refractory brick lining. The drilling machine a

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y helps in the movement of various components to their determined position. The various components of the mudgun and drilling machine are mounted piece by piece on a metal frame, which is welded to the base plate. The components are stored in a store-house away from the blast furnace and are brought to site and physically lifted by a crane and landed on the cast house floor 25 feet high near the concrete platform where drilling machine and mudgun has to be erected. The weight of the mudgun is approximately 19 tons and the weight of the drilling machine approximately 11 tons. The volume of the mudgun is 1.5 x 4.5 x 1 metre and that of the drilling machine 1 x 6.5 x 1 metre. Having regard to the volume and weight of these machines there is nothing like assembling them at ground level and then lifting them to a height of 25 feet for taking to the cast house floor and then to the platform over which it is mounted and erected. These machines cannot be lifted in an assembled condition.
The

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ction of immovable property. She noticed the judgment of this Court in Narne Tulaman Manufacturers Pvt. Ltd. (supra) and also noticed the judgment of the Tribunal in Gwalior Rayon Silk Manufacturing (Weaving) Co. Ltd. v. CCE – 1993 (65) E.L.T. 121; = 1992 (10) TMI 188 – CEGAT, NEW DELHI which held that the issue of immovable property was never raised before the Supreme Court in Narne Tulaman Manufacturers Pvt. Ltd. She found support for her conclusion in the decision of this Court in Municipal Corporation of Greater Bombay & Ors. v. The Indian Oil Corporation Ltd. (1991) Supp. (2) SCC 18; = 1990 (11) TMI 407 – SUPREME COURT and held that the twin tests laid down by this Court to determine whether assembly/erection would result in immovable property or not were fully satisfied in the facts of this case. She concluded :-
“The test laid down by the Supreme Court is that if the chattel is movable to another place as such for use, it is movable but if it has to be dismantled and reassembl

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erection of immovable property and not “goods”.
The appellant has placed considerable reliance on the principles enunciated and the test laid down by this Court in Municipal Corporation of Greater Bombay (supra) to determine what is immovable property. In that case the facts were that the respondent had taken on lease land over which it had put up, apart from other structures and buildings, six oil tanks for storage of petrol and petroleum products. Each tank rested on a foundation of sand having a height of 2 feet 6 inches with four inches thick asphalt layers to retain the sand. The steel plates were spread on the asphalt layer and the tank was put on the steel plates which acted as bottom of the tanks which rested freely on the asphalt layer. There were no bolts and nuts for holding the tanks on to the foundation. The tanks remained in position by its own weight, each tank being about 30 feet in height 50 feet in diameter weighing about 40 tons. The tanks were connected with pump

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rmanency test laid down in the aforesaid decision, counsel for the appellant contended that having regard to the facts of this case which are not in dispute, it must be held that what emerged as a result of the processes undertaken by the appellant was an immovable property. It cannot be moved from the place where it is erected as it is, and if it becomes necessary to move it, it has first to be dismantled and then re-erected at another place. This factual position was also accepted by the Adjudicating Authority.
The technical member, however, held that the aforesaid decision was of no help to the appellant inasmuch as a leading international manufacturing firm had offered such machines for export to different parts of the world. He further observed that though on account of their size and weight, it may be necessary to shift or transport them in parts for assembly and erection at the site in the steel plant, they must nevertheless be deemed as individual machines having specialized

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em to form a part of the tube mill and purchasing certain components from the market and assembling and installing them on the site to form part of the tube mill which was also covered in the process of welding facility. After noticing several decisions of this Court, the Court observed that the twin tests of exgibility of an article to duty under the Excise Act are that it must be a goods mentioned either in the Schedule or under Item 68 and must be marketable. The word “goods” applied to those which can be brought to market for being bought and sold and therefore, it implied that it applied to such goods as are movable. It noticed the decisions of this Court laying down the marketability tests. Thereafter this Court observed :-
“The basic test therefore, of levying duty under the Act is two fold. One, that any article, must be a goods and second, that it should be marketable or capable of being brought to market. Goods which are attached to the earth and thus become immoveable do n

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supports, plates etc. The aforesaid parts were cleared from the premises of the appellants and the mono vertical crystalliser was assembled and erected at site. The process involved welding and gas cutting. The mono vertical crystalliser is a tall structure, rather like a tower with a platform at its summit. This Court noticed that marketability was a decisive test for dutiability. It meant that the goods were saleable or suitable for sale, that is to say, they should be capable of being sold to consumers in the market, as it is, without anything more. The Court then referred to the decision in Quality Steel Tubes (supra) and distinguished the judgment in Narne Tulaman (supra) holding that the contention that the weigh bridges were not goods within the meaning of the Act was neither raised nor decided in that case. After considering the material placed on the record it was held that the mono vertical crystalliser has to be assembled, erected and attached to the earth by a foundation a

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ineering Works Pvt. Ltd. (supra) as also the earlier judgment of this Court in Sirpur Paper Mills Ltd. v. Collector of Central Excise, Hyderabad – 1998 (97) E.L.T. 3 (S.C.). = 1997 (12) TMI 109 – SUPREME COURT OF INDIA This Court observed :-
“There can be no doubt that if an article is an immovable property, it cannot be termed as “excisable goods” for purposes of the Act. From a combined reading of the definition of 'immovable property' in Section 3 of the Transfer of Property Act, Section 3(25) of the General Clauses Act, it is evident that in an immovable property there is neither mobility nor marketability as understood in the Excise Law. Whether an article is permanently fastened to anything attached to the earth require determination of both the intentions as well as the factum of fastening to anything attached to the earth. And this has to be ascertained from the facts and circumstances of each case.”
It was also held that the decision of this Court in Sirpur Paper M

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noticed the processes involved and the manner in which the equipments were assembled and erected. We have also noticed the volume of the machines concerned and their weight. Taking all these facts into consideration and having regard to the nature of structure erected for basing these machines, we are satisfied that the judicial member of the CEGAT was right in reaching the conclusion that what ultimately emerged as a result of processes undertaken and erections done cannot be described as “goods” within the meaning of the Excise Act and exigible to excise duty. We find considerable similarity of facts of the case in hand and the facts in Mittal Engineering and Quality Steel Tubes (supra) and the principles underlying those decisions must apply to the facts of the case in hand. It cannot be disputed that such drilling machines and mudguns are not equipments which are usually shifted from one place to another, nor it is practicable to shift them frequently. Counsel for the appellant su

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st to prevent wobbling of the machine would not place the machine in the category of 'immovable property' as something attached to the earth.
5. In light of above judgements and scope of work it is observed:
1) That the Solar Power Plant is a big project and has a permanent location as it is meant for onward sale of power to the consumer. Such plant would therefore have an inherent element of permanency.
2) The output of the project i.e. power, would be available to an identifiable segment of consumer. Thus this output supply would involve an element of permanency for which it would not be possible and prudent to shift base from time to time or locate the plant elsewhere at frequent intervals.
3) The Solar Power Plant cannot be shifted to any other place without dismantling the same. Further it is a tailor made system which cannot be sold as it is to the other person.
4) Solar Power Plant includes civil work such as development of site, structure Structure for 110kv tr

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not intended to be permanent and was to be shifted after completion of road repair and Construction work hence it was regarded as moveable. But in the instant case the solar power plant has an element of permanency.
7) An Overview of all makes us observe that the impugned transaction for EPC Contract for the Solar Power Plant which includes engineering, design, procurement, supply, development, testing and commissioning is a “works contract” in terms of clause (119) of section 2 of the GST Act.
8) Since the impugned transaction for EPC Contract for the Solar Power Plant is a works contract under section 2(119) as supply of services hence question of principal supply does not arise and so GST tax rate of Solar power Generating System under notification No 01/2017-CT (Rate) dated 28.06.2017, at S. No. 234, under HSN Classification 84, 85 and 94 is not applicable.
Based on above facts along with provisions of law, the ruling is as follows:
RULING
1. As per the statement of facts

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Input tax credit on JCB
Query (Issue) Started By: – Prateek Agrawal Dated:- 30-6-2018 Last Reply Date:- 7-7-2018 Goods and Services Tax – GST
Got 14 Replies
GST
An agreement with JCB owner that we will pay monthly rent of ₹ 50000/- to him if any repair and maintenance of JCB will bear by us . If any repair and maintenance done by us and invoices are prepared in our company name can we take INPUT TAX CREDIT of the same in our books of A/c
Reply By YAGAY and SUN:
The Reply:
In our view ITC would be available to you.
Reply By Ganeshan Kalyani:
The Reply:
I am also of the view that input tax credit is eligible.
Reply By Alkesh Jani:
The Reply:
Sir,
I agree with the views expressed by our experts
Thanks
Reply By Himan

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agreement.
Reply By Alkesh Jani:
The Reply:
Sir,
My view is based on the Notification No.11/2017-CT (Rate) dated 28/06/2017 as amended from time to time. The Sl.No.17 which refers to HSN code 9973 i.e. lease or rental service, wherein, it is stated that temporary or permanent or permitting the use …… Therefore, without its repair one cannot use and even temporary use, the repairing charges are normally borne by the user. It can be conclude that the user is temporary owner of the machinery. Hence, ITC is available.
Further, If, by way of agreement, such charges are reimbursed by the actual owner, then I would say, ITC is not available.
Our experts may correct me if mistaken.
Thanks
Reply By Himansu Sekhar:
The Reply:

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is in course or furtherance of the business hence credit is eligible.
Reply By YAGAY and SUN:
The Reply:
Please check the Explanatory Notes to the Scheme of Classification of Services under GST Regime.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
In my opinion the views of Shri Alkesh is correct.
Reply By AKSHAY NAIK:
The Reply:
Dear Sirs,
Is Input Tax Credit available on Hiring services of Crane for moving of inventory in stores/warehouse?
Thanks,
Reply By KASTURI SETHI:
The Reply:
Yes. It is available. Hiring of crane is classified under the category of "Right to use /supply of tangible goods". It conforms to the definition of "in business or furtherance of business."
Reply By Himansu Sekhar:
The Reply:
T

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GENERATION OF EWAY BILL
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 30-6-2018 Last Reply Date:- 10-7-2018 Goods and Services Tax – GST
Got 7 Replies
GST
If value not exceed ₹ 50000/- the generation of Eway Bill is not applicable.
But this applicable for both transaction i.e. Inter State & Intra state supply ?
Reply By SHIVKUMAR SHARMA:
The Reply:
Yes,For both type of Supply.
Reply By YAGAY and SUN:
The Reply:
There are two or three states where this limit of

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1st July 2018 to be celebrated as ‘GST day’, to commemorate the first year of the unprecedented reform of Indian taxation
GST
Dated:- 30-6-2018

1st July 2018 to be celebrated as 'GST day', to commemorate the first year of the unprecedented reform of Indian taxation
GST is a fitting tribute to spirit of cooperative federalism as all decisions in the 27 meetings of GST Council taken by consensus
GST – 'ONE NATION, ONE TAX, ONE MARKET'- binds India into an Economic Union, promotes 'Make in India' and has improved 'Ease of Doing Business'
Introduction of e-way bill ensures hassle free movement of goods throughout the country
GST replaced multi-layered, complex indirect tax structure with a simple, transparent and technology-driven tax regime
Government of India is celebrating the 1st Anniversary of the Goods and Services Tax (GST) coming into force, here tomorrow. GST was launched on the 1st July, 2017 in a majestic ceremony held in the Central Hall of Parliament on

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o the stage of manufacture and production while States had power to tax sale and purchase of goods. Centre had the exclusive power to tax services. This sort of division of taxing powers created a grey zone which led to legal disputes since determination of what constitutes a goods or service became increasingly difficult.
In the discussions that preceded amendment in the Constitution for GST, there were a number of thorny issues that required resolution and agreement between Central Government and State Governments. Implementing a tax reform as vast as GST in a diverse country like India required the reconciliation of interests of various States with that of the Centre. Some of these issues included origin-based versus destination-based taxation, rate structure and compensation, Dispute Settlement, inclusion of Alcohol and Petroleum products under GST. Resolution of these issues took some time and finally, the Constitution (122nd Amendment) Bill, 2014 was introduced in the Parliamen

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ified on 12th April, 2017. All the other States (except Jammu & Kashmir) and Union territories with legislature have passed their respective SGST Acts. The economic integration of India was completed on 8th July, 2017 when the State of J&K also passed the SGST Act and the Central Government also subsequently extended the CGST Act to J&K. On 22nd June, 2017, the first notification was issued for GST and notified certain sections under CGST Act. Since then, one hundred and three notifications under CGST Act have been issued notifying sections, notifying rules, amendment to rules and for waiver of penalty, etc. Thirteen, twenty eight and one notifications have also been issued under IGST Act, UTGST Act and GST (Compensation to States) Act respectively. Further 59, 63, 59 and 8 rate related notifications each have been issued under the CGST Act, IGST Act, UTGST Act and GST (Compensation to States) Act respectively. Similar notifications have been issued by all the States under the respecti

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levy IGST (Integrated Goods and Service Tax) which would be CGST plus SGST on all inter-State supply of goods or services or both.
The introduction of e-way (electronic way) bill is a monumental shift from the earlier 'Departmental Policing Model' to a 'Self-Declaration Model'. It envisages one e-way bill for movement of the goods throughout the country, thereby ensuring a hassle free movement of goods throughout the country. The e-way bill system has been introduced nation-wide for all inter-State movement of goods with effect from 1st April, 2018. As regards intra-State movement of gods, all States have notified e-way bill rules for intra-State supplies last being NCT of Delhi where it was introduced w.e.f. 16th June, 2018.
GST will have a multiplier effect on the economy with benefits accruing to various sectors such as exporters, small traders and entrepreneurs, agriculture and industry, common consumers. GST has already promoted 'Make in India' and has improved the 'Ease of Doin

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l Anti-Profiteering Authority has initiated investigation into various complaints of anti-profiteering and has passed orders in some cases to protect consumer interest. To expedite sanction of refund, manual filing and processing of refunds has been enabled. Clarificatory Circulars and notifications have been issued to guide field formations of CBIC and States in this regard. The government has put in place an IT grievance redressal mechanism to address the difficulties faced by taxpayers owing to technical glitches on the GST portal.
The introduction of GST is truly a game changer for Indian economy as it has replaced multi-layered, complex indirect tax structure with a simple, transparent and technology-driven tax regime. It will integrate India into a single, common market by breaking barriers to inter-State trade and commerce. By eliminating cascading of taxes and reducing transaction costs, it will enhance ease of doing business in the country and provide an impetus to 'Make in I

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GST applicability on Hostel Running Services
Query (Issue) Started By: – Rajat Singhania Dated:- 30-6-2018 Last Reply Date:- 5-7-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Members,
For a private institution which outsources its entire hostel facility to some third party for running and the said third party issues a monthly bill to the institution, GST would be levied @5% only on the fooding component or would the entire bill be subject to GST. If so, what rate of GST would be applicable.
The question arises because hostel services mainly consist of fooding and lodging services. For fooding services ,there was a circular issued in January 2018 which stated the rate of GST as 5% without ITC. But for the lodging pa

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Recoating of jigs
Query (Issue) Started By: – ashok amin Dated:- 30-6-2018 Last Reply Date:- 3-7-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
1) We manufacture jigs and clear it by charging 18% GST. Sometimes the consignee send the jigs back for re-coating it. The consignee prepares a returnable gate pass without mentioning any rate or value in it.
2) Sometimes we get jigs of other consignee's for re-coating and some sort of simple repair like straightening the hooks.
There is a negligible rate increase while sending the re-coating jigs to the consignee. My querry is should we prepare tax invoice with G S T charged or should we prepare only challan without charging G S T in it. Secondly, what should

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Ebbs and Flows of 365 days implementation of GST: Celebrating a year of learning!!
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 30-6-2018

Reeling from the messy implementation of demonetisation in November 2016, rolling out of half- baked Goods and Services Tax (“GST”) came as a tide in the lives of Indian businesses and taxpayers. Rightly learned from the natural law theory that being flawless is not something which happens at once, it's a process of crawling, falling and then learning to walk, but being awake to the ebbs and flows of this process, is what that marks success in long run. Learnings of GST in its past one year is no different…..
“Any change, even a change for the better, is always accompanied by drawbacks and discomforts.”
~ Arnold Bennett
With seeds initially sown by the then Prime Minister Shri. Atal Bihari Vajpayee in the year 2000, GST is definitely not an overnight thought. On July 1, 2017, history was created when the country wit

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l on businesses in initial months, but it might not be fair to judge its success on that basis. Nonetheless, with optimistic view of brighter and stable future, let us look back on the journey of GST so far to identify key hits and misses along with still needed improvements under 'work-in-progress' GST.
Kudos to GST…….
Simplified tax structure bringing ease of doing business in India:
Separate Taxes by Central Government, State Governments and the local governments had resulted in difficulties and harassment to the tax payers in complying with different types of taxes and their compliances. GST has certainly consolidated the multiplicity of taxes in India and has thus created a simplified tax regime. It has replaced around 17 federal and state levies to unify a country of 1.3 billion people into one of the world's biggest common markets to promote ease of doing business.
No more hit of double taxation on pockets of consumers:
Owing to Indian government's federal str

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ise duty, non-cenvatable taxes and cesses like CST etc. With seamless flow of input tax credit throughout the supply chain, GST has provided benefit of enhanced input tax credit pool for businesses with minimal cascading.
Continuous rationalisation of tax structure making commodities affordable for consumers:
Multiple tax rate structure in GST was long debated to cause unease of business when GST was envisaged as a powerful mechanism to bring system of uniform taxation. More particularly, highest tax rate slab of 28% was the centre of pain for taxpayers with even the commodities of general consumption falling in highest slab. Understanding concerns of the trade, the GST council has made wholesale shift of numerous items from the peak 28% tax slab to the more reasonable rate of 18% in last one year which has benefitted the trade a lot in terms of price hike control as well as international competitiveness. Consumers too can now afford various such commodities at affordable prices.
Co

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of E-Way Bill system results smooth movement of goods and thereby significant reduction of turnaround time for transportation:
After failing to face brunt of high volume of E- Way bills generated on very first day of launch in February 2018, due to which the provision got deferred till April 1, 2018, the government has managed to ensure smooth roll out of the E-Way Bill system since then. For intra-state movement of goods, the provision was implemented in a staggered manner by June, 2018. With removal of inter-state check posts, E-Way Bill system has led to quicker and smoother movement of goods, reducing the resultant turnaround time for vehicles. As per rating agency ICRA, in states such as Kerala, West Bengal, Maharashtra, Madhya Pradesh and Bihar, which were one time known for notoriously high waiting time spent at their borders, the impact has been much more pronounced.
More changes loom……
Robust GSTN network to handle compliances with least technical glitches:
A

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filing system and matching of credits:
Due to technical challenges, the matching concept as was initially envisaged could not take off at all. Consequently, interim procedure of filing summarised return in Form GSTR-3B with outward supplies details in Form GSTR-1 is in place. The GST council in its 27th meeting held on May 4, 2018, had approved the revised design of GST Returns that would require a taxpayer to file only one return every month and it sets a period of six months for the transition to take place. The process is designed in 3 stages, wherein stage 2 return will have facility for invoice-wise data uploads by the supplier and also facility for claiming credit on self-declaration basis by recipient, as in case of GSTR 3B now. After six months of this stage, the facility of provisional credit will be withdrawn and credit will only be limited to the invoices uploaded by the sellers from whom the dealer has purchased goods.
It is utmost required that the system of return fil

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:
Negative list of GST ITC as prescribed under Section 17(5) of the CGST Act, 2017, blocks credit on specified items like motor vehicles, free samples, construction of office/ factory, etc. There is a strong need to prune down this list to allow credits in those cases where appropriate GST has been paid on its disposal. Further, expenses pertaining to sales promotional activities must be allowed and should not be barred in the name of personal consumption, free samples, gifts etc.
Challenges in inclusion of petroleum products in GST:
At the time when diesel and petrol prices were touching multi-year highs, Union Petroleum Minister, Shri. Dharmendra Pradhan had said that petroleum products should be included under GST to help consumers pay a rational price. While the centre wants liquor and petroleum products should come under GST, states are keen to retain their power to tax these items as they are major sources of revenue for them. The blocked road towards inclusion of liquor and p

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th GST Law part;
* Developing alternate ways rather than denying eligible credit to recipients in the guise of non-payment of taxes by supplier;
* Smooth and Fast disbursal of refunds on exports, though lots of efforts are being taken regularly to ease the process;
* Dispute Resolution mechanism in case of contrary judgments by two Authorities for Advance Ruling by formation Centralised Appellate Authority;
* Minimising state-wise differential provisions as to threshold or specified goods requirement for E-Way Bill in case of intra-state movement of goods as recently seen in Tamil Nadu, Delhi, Mizoram etc.
* Providing suitable link to determine jurisdiction of taxable authority of a taxpayer.
Our Comments:
Despite of being mocked as Gabbar Singh Tax by opposition, GST – the India's new unified nationwide value-added system of taxation has come a long way in simplifying the complex tax structure of the Country. The initial implementation issues which took a toll on businesse

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deed, it is heartening to see receptive approach of the Government in easing out practical challenges of the Trade through either FAQs, E-fliers, twitter account, notifications/circulars etc., but, with the quantum of rulings coming from respective states' Hon'ble Authority for Advance Ruling at high pace, it is also clear that still GST is a work in progress with lots of issues still unexplained and unearthed.
As GST's first anniversary passes, the Government is expected to tweak the tax regime through amendments during the monsoon session of Parliament in July. The objective would be to make it more simpler and friendlier with easy return filing process and credit matching system. Formats of annual return are still awaited which may also see practical challenges in understanding. Additionally, strengthening tax administration must also be on the cards. According to Ms Sarna, Chairperson, CBIC, it might take another couple of years or more for GST to completely stabilise and settle d

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In Re : Arpijay Fabricators Pvt. Ltd.
GST
2018 (8) TMI 284 – AUTHORITY FOR ADVANCE RULINGS, MADHYA PRADESH – 2018 (16) G. S. T. L. 157 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, MADHYA PRADESH – AAR
Dated:- 30-6-2018
Final Order No. 04/2018
GST
Shri Rajeev Agrawal, Joint Commissioner, And Commissioner CGST And Central Excies And Shri Manoj Kumar Choubey, Joint Commissioner of State Tax, Commircial Tax Division
For The Applicant : Krishan Garg, Praveen Gupta And K. Soni
RULING
1. At the outset we would like to make it clear the provisions of both the CGST Act, 2017 and the MPGST Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such similar provisions, a reference to the CGST Act, 2017 would also mean a reference to the same provisions under the MPGST Act, 2017.
2. BRIEF FACTS OF THE CASE:
2.1 M/s. Arpijay Fabricators Private Limited (hereinafter referred to as 'the Applicant'), having their registe

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tions have been posed before the Authority, with reference to the activity undertaken by the Applicant:
3.1 Whether the supply mode by us is to classified as supply of goods or supply of services?;
3.2 What would be the appropriate classification and applicable rate of tax for the above transaction?
4. DEAPRTMENT'S VIEWPOINT:
Central/MPGST Act, 2017 section 2 read with section 8-in the case of bus body building there is supply of goods and services. Thus, classification of the composite supply as goods or service would depend on which supply is the principle supply which may be determined on the basis of facts and circumstances of each case.
5. RECORD OF PERSONAL HEARING:
5.1 Shri Krishan Garg, CA; Shri Praveen Gupta, Accounts Manager of the Applicant and Shri S. Soni, Assistant Accounts Manager of the Applicant appeared on behalf of the applicants for personal hearing on 22.06.2018 and reiterated the submissions already made in the application. They also sought a day's time to

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as given us job work for making body on chasis. Thus it is not the case of only supply of goods'.
We, therefore of the view that supply made by us is a composite supply of goods and services, however, since the predominant intention of the buyer here is to get services, hence it should be classified as services and should be charged GST @18%'
6. DISCUSSIONS AND FINDINGS:
6.1 We have carefully considered the submissions made by the applicant \n the application. We find that the activity and the question raised before us has been suitably clarified and dealt with in Circular No.34/08/2018-GST dtd.01.03.2018, where in the Fitment Committee to GST Council in its meeting held on 9th , 10th & 13th January has clarified this particular issue. The same is reproduced hereunder-
ISSUE- Whether activity of Bus Body Building, is a supply of goods or services?
CLARIFICATION – In the case of bus body building there is supply of goods and services. Thus, classification of this composite supply

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f two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply;” The term 'Principal Supply' has been categorically defined under Section 2(90) of the CGST Act 2017 and corresponding entry in MPGST Act, 2017; '”Principal Supply” means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary.'
6.4 Though the Applicant, in their additional submission dtd.23.06.2018 have briefly described the process being undertaken by them during the course of body building of buses, they have not come forward with the details of component of 'Goods' and 'Services' involved in the supply under question. However, they have pleaded that though the supply in this case would be a 'Composite Supply' but depending upon the predominant intention of the buyer, it should be classified as 'Service'. On a careful consideration of submissions mad

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able as per Heading No.9988. However, due to incomplete information provided by the Applicant, the Authority finds itself constrained to provide any definitive ruling on this aspect.
RULING
7. The Advance Ruling on questions posed before the authority are answered as under:
7.1 In respect of Question 1, we hold that the activity of Body Building undertaken by the Applicant, carried out on the chasis supplied by the principal in the capacity of a job worker, would amount to 'Composite Supply' as define under CGST Act 2017/MPGST Act 2017;
7.2 In respect of Question No.2, we hold that the rate of tax on such Composite Supply would be determined by the predominant component involved in such Composite Supply in terms of Section 8(a) of the CGST Act 2017, depending upon the character of the body being built on the chasis, which would eventually be classifiable under Chapter 87 of the Tariff. On the other hand, if the predominant element happens to be the Service part, then the Principal

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States will get to levy additional taxes on top of 28% GST on petrol, diesel: Modi
GST
Dated:- 29-6-2018

New Delhi, Jun 28 (PTI) – Petrol and diesel when brought under GST will involve a peak tax rate of 28 per cent plus states getting to levy some tax, keeping the retail rates at almost the same level as they are currently, Bihar Deputy Chief Minister Sushil Kumar Modi said today.
Modi, however, said it will take some time for states to get around to including petrol and diesel in the GST and the Council will take a final call on the timing.
If petrol, diesel are to be brought into GST, then states will be allowed the levy taxes on top of 28 per cent to prop up revenue. It will take some time to include petrol, diesel in GS

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uty on petrol and ₹ 15.33 per litre on diesel. On top of this, states levy Value Added Tax (VAT) – the lowest being in Andaman and Nicobar Islands where a 6 per cent sales tax is charged on both the fuel. Mumbai has the highest VAT of 39.12 per cent on petrol while Telangana levies the highest VAT of 26 per cent on diesel. Delhi charges a VAT of 27 per cent on petrol and 17.24 per cent on diesel.
The total tax incidence on petrol comes to 45-50 per cent and on diesel, it is 35-40 per cent.
Under GST, the total incidence of taxation on a particular goods or a service has been kept at the same level as the sum total of central and state levies existing pre-July 1, 2017. This was done by fitting them into one of the four GST tax slabs

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cut the tax just once in October last year by ₹ 2 a litre.
This led to its excise collections from petro goods more than doubling in last four years – from ₹ 99,184 crore in 2014-15 to ₹ 229,019 crore in 2017-18. States saw their VAT revenue from petro goods rise from ₹ 137,157 crore in 2014-15 to ₹ 184,091 crore in 2017-18.
GST subsumed more than a dozen central and state levies like excise duty, service tax and VAT when it was implemented from July 1, 2017.
However, its implementation on five petro products – petrol, diesel, natural gas, crude oil and ATF was deferred. This resulted in the industry losing on revenue as they were not able to offset GST tax they paid on input from those paid on the sale of

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GST department is sending notices for input mismatch
Query (Issue) Started By: – SARAVANAN RENGACHARY Dated:- 29-6-2018 Last Reply Date:- 5-7-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
GST department has started to send notices to assesses in Form GST ASMT 10 seeking clarification for the mismatch of input credit between GSTR3B and GSTR2A. i.e. Quarter Oct to Dec'17.
When GSTR2A tool is not functioning, it is mandatory for the assesses to check the availability of credit in GSTR2A while availing the credit.
Regards
Saravanan
Reply By Ganeshan Kalyani:
The Reply:
Presently the mechaniwm of GSTR2A reconciliation is bot in operation. So the assesse has been allowed to take credit on self declarati

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Reverse Charge Mechanism for Supplies from Unregistered Persons Deferred Until September 30, 2018, Under IGST & CGST Sections.
Notifications
GST
GST on Reverse Charge Mechanism (RCM) u/s 5(4)

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Embroidery
Query (Issue) Started By: – Shashikumar Guntuka Dated:- 29-6-2018 Last Reply Date:- 6-7-2018 Goods and Services Tax – GST
Got 5 Replies
GST
He'll sir,
I am proprietary of zari embroidery. I am confused regarding gst applicable to business and I am purchase cloth and embroidery on it with different materials like chemkki , zari articles, baids etc, whether if client will provide cloth it will treat as goods or services and what rate, HSN OR SAC
Reply By KASTURI SETHI:
The Reply:
Here is an extract of FAQ dated 28.9.17. You may see the relevant HSN of your product for latest rate of tax in GST tariff. There are changes in rate of tax depending upon the item you manufacture/supply. Your item is manufactured

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es with chikan work, banarasi sarees and other sarees?
1 The GST rate on all sarees of silk, cotton or man-made fabrics [whether or not with embroidery or chikan work] is 5%.
2 However, GST rate on sarees woven of metal thread or metallised yarn under HS code 5809 is 12%.
Reply By Shashikumar Guntuka:
The Reply:
Sir,
Can you clarify me whether Embroidery work will come under Goods or Services and also I have question about whether it will cover under job work. Give me applicable HSN or SAC
Reply By KASTURI SETHI:
The Reply:
It is goods as already replied. Job work can be got done. Exact HSN depends on the type of textile on which embroidery work is to be done i.e. whether it is cotton, man-made etc.
If you want further clarific

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Export related issues
Query (Issue) Started By: – Shashikumar Guntuka Dated:- 29-6-2018 Last Reply Date:- 2-7-2018 Goods and Services Tax – GST
Got 2 Replies
GST
what is the date is taken for export under GST regime. Invoice date / Shipping bill date / Bill of Lading (or) Airway Bill date? for example invoice date : 10.07.2017 , shipping billdate : 18.08.2017, bill of lading (or) Airway bill date 24.08.2017 which one is correct ? why ?
Q2 : what is the correct conversion rate? whic

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GST Council to Meet On 2ist July
GST
Dated:- 29-6-2018

The 28th meeting of the GST Council will be held in New Delhi on Saturday, the 21st of July, 2018 from 11:00 hours.
Prior to that,

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In Re: M/s. B.M. Industries
GST
2019 (2) TMI 1080 – AUTHORITY FOR ADVANCE RULING, HARYANA – 2019 (22) G. S. T. L. 293 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, HARYANA – AAR
Dated:- 29-6-2018
AAR No. HAR/HAAR/R/2018-19/02 (In Application No. 1/2018-19)
GST
SANGEETA KARMAKAR AND VIJAY KUMAR SINGH, MEMBER
Present for the Applicant: Pankaj Malik, CA & Sh. Harish Arora, Finance Manager, B.M. lndustries, Yamunanagar.
1. As per facts stated by Sh. Rajesh Kumar, Prop. M/s. B. M. Industries, 33, Industrial Estate, Phase-II, Yamunanagar (Haryana) [hereinafter referred to as the “applicant”], the firm is a going concern engaged in manufacture and sale of aluminium profiles, owning fixed assets, current assets and also has long term as well as current liabilities. The applicant proposes to merge as GOING CONCERN with M/s. Bimal Aluminium Pvt. Ltd., Yamunanagar, having GSTN 06AAACB6210G1Z9. That consequent to merger the proprietorship firm M/S B. M Industries, owned by

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te limited company on the fixed assets and currents assets including stocks of raw material, semi-finished and finished goods.
b) Whether the input tax credit available in the credit ledger account or cash ledger account of proprietorship firm shall be transferred to the respective credit ledger and cash ledger account of the private limited company, consequent upon merger.
Comment of the Officer under section 98 (1) of the CGST. HGST Act 2017
The DETC (ST), Jagadhari had submitted his comments on 18.06.2018, wherein the legal provisions as contain in section 41 and section 85 of the CGST/HGST Act, 2017 have been reproduced without any observation viz a viz the facts of the case.
RECORDS OF PERSONAL HEARING – 2ND PROVISO TO SECTION 98(2) OF CGST/HGST ACT 2017
4. Opportunity for personal hearing was granted to the applicant on 20.06.2018, which was attended by Sh. Pankaj Malik, Chartered Accountant, on behalf of the applicant. He made following submissions:
(a). That the merger o

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business. The selling of business is not the business of the applicant. It, in fact, cannot be called a transaction in the normal course of business or for furtherance of business. It is an extraordinary activity which shall bring the business to an end in the hands of the applicant although it will continue to operate with regularity and permanently in the hands of the buyer i.e. M/s. Bimal Aluminium Pvt Ltd. As the action of the applicant is not in the regular course of business nor it has the impact of furtherance of business, therefore, the activity cannot be termed as supply as per Section 7 e hence exempt from the payment of tax.
5. Reference was made to the provisions of Schedule II of the CGST Act 2017 specifies the activities to be treated as “Supply of Goods or Supply of Services” and it was submitted that as per Para 4(c) of subject schedule, transfer of business as a going concern is not treated as supply. The applicant also referred to Notification no. 12/2017-Central Ta

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circumstances of the Rajashri foods (P) Ltd case, hence the ruling is fully applicable to the applicant's case. The Ld. Advance Ruling Authority, Karnataka has given the ruling that:-
“1. The transaction of transfer of business as a whole of one of the units of the Applicant in the nature of a going concern amounts to supply of service.
2. The transactions of transfer of one of the units of the Applicant as a going concern is covered under Sr. No 2 of the notification No. 12/2017-Central Tax (Rate) dated 28-06-2017 subject to the condition that the unit is a going concern.”
7. The applicant quoted the provisions of Section 18 of the CGST Act 2017 and Rule 41 of CGST Rules and submitted that Section 18(3) read with Rule 41 allows the transfer of the input tax credit shown in the account of the Applicant as balance of the Electronic Cash Ledger and The Electronic Credit Ledger to the respective ledgers of M/s. Bimal Aluminium Pvt. Limited subject to observance of conditions prescribe

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nic credit ledger to such sold, merged, demerged, amalgamated, leased or transferred business in such manner as may be prescribed.”
Further, Rule 41 of the CGST/HGST Rules, 2017, provides as under:
“RULE 41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business:
(1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or change in the ownership of business for any reason, furnish the details of sale, merger, de-merger, amalgamation, lease or transfer of business, in FORM GST ITC-02, electronically on the common portal along with a request for transfer of unutilized input tax credit lying in his electronic credit ledger to the transferee:
Provided that in the case of demerger, the input tax credit shall be apportioned in the ratio of the value of assets of the new units as specified in the demerger scheme.
(2) The transferor shall also submit a copy of a certificate issued by a practicing chartered accountan

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is further observed that Section 7 of the CGST/HGST Act, 2017, defines the scope of supply, which includes sale, transfer, barter, exchange made for a consideration in the course of or for furtherance of business and also provides vide clause (d) to sub-section (1) that the activities to be treated as supply of goods or services as referred to in Schedule ll.
As per Schedule II of the CGST/HGST Act 2017, para 4 pertain to transfer of business assets and clause (c) of para 4, provides as under:
(a) Where any person ceases to be a taxable person, any goods forming part of the assets of any business carried on by him shall be deemed to be supplied by him in the course or furtherance of his business immediately before he ceases to be taxable person, unless-
(i) The business is transferred as a going concern to another person; or
(ii) The business is carried on by a personal representative who is deemed to be a taxable person.”
Thus, we find force in the contentions raised by the appli

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GST – Customs RELATED WORK-Change in jurisdictional authority to handle work relating to Customs such as Brand rate fixation, Acceptance of B-17 Bonds/LUT ,EOUs, Duty free import at concessional rate, etc-Customs Notification No.03/2018-Customs (N.T.) date 10.01.2018-Communication thereof-Reg.
44/2018 Dated:- 29-6-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI – IV
RAJAJI SALAI, CUSTOM HOUSE, CHENNAI – 600001
TELEPHONE : 25254259 – FAX : 044-25221861
Email : commr4-cuschn@nic.in
IS 15700:2005 (Sevottam) Certified)
F.No.S.Misc. 231/2018-AM (CH-IV)
DATED: 29-06-2018
PUBLIC NOTICE NO: 44/2018
Sub.: GST – Customs RELATED WORK-Change in ju

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the jurisdiction of the Chief Commissioner of GST & Central Excise, Chennai Zone covering the State of Tamil Nadu and Union Territory of Puducherry, which were hitherto handled by the Central Excise Officers, are now required to be attended to by the officers of the Customs formations notified therein. However inadvertently the above public Notice did not include work pertaining to sanction of drawback to the exporter supplying goods to SEZ Units.
2. All the stakeholders are hereby informed that in addition to the existing functions as mentioned in Public Notice No. 06/2018 dated 16.02.2018, the Drawback Section headed by Deputy/Assistant Commissioner of Customs which is presently handling the drawback claims of exporters under Section 74

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In Re: M/s. Poineer Partners
GST
2018 (9) TMI 1477 – AUTHORITY FOR ADVANCE RULING, HARYANA – 2018 (18) G. S. T. L. 58 (A. A. R. – GST), [2019] 71 G S.T.R. 202 (AAR)
AUTHORITY FOR ADVANCE RULING, HARYANA – AAR
Dated:- 29-6-2018
HAR/HAAR/R/2018-19/ 03
GST
SANGEETA KARMAKAR AND VIJAY KUMAR SINGH MEMBER
Present for the Applicant: Shi Yash Dhadda, CA.
Factual Background
1. As per submission of facts, M/s. Pioneer Partners is a partnership firm under the provisions of the Partnership Act 1932 and is also registered under the provisions of the Central Goods and Services Tax Act 2017 read with the provisions of the Haryana State Goods and Services Tax Act 2017 (hereinafter known as the “Assessee/Applicant”).
2. That applicant is engaged in business of mining of Red Boulder, Soft Boulder and GSB in the State of Haryana. The said products are classifiable under Tariff Heading 2516 and are leviable to GST on their supply at the rate of 5%.
3. That the applicant has been

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of dead rent before commencement of mining operations.
b. Royalty on the mineral excavated and dispatched at the rate specified in the first schedule or dead rent, whichever is more and not both on monthly basis.
6. That in compliance to the said lease agreement the applicant has paid annual dead rent or royalty as the case maybe.
7. That in accordance to the said lease deed the applicant is required to deposit a monthly and an annual return in specified format i.e. MMP1 and MMP2 respectively wherein it has been asked to submit information about quality of minerals raised and dispatched from leased mines along with other information.
8. That in terms of the executed lease agreement the applicant is required to pay in addition to the annual dead rent, amount to the extent of 10% as rural development fund (for rehabilitation of environment) and 1% as Tax collected at Source in accordance with provisions of The Income Tax Act 1961.
9. That in light of above, the applicant wants to u

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whether M/s. Poineer Partners is taxable person in this case to discharge GST under reverse charge mechanism or whether given service is covered by exclusion clause number (1) of entry no 5 and State Government of Haryana is liable to discharge GST on same?
Comment of the Officer under section 98 (1) of the CGST, HGST Act 2017
The DETC (ST), Bhiwani has submitted his comments on 18.06.2018 on the questions raised by the applicant. It has been stated that the applicant is against is the business of mining of boulders and extraction minor minerals in village Pichopa Kalan, District Bhiwani and is supplying the same under Tariff Heading 2516 attracting 5% GST (2.5% CGST + 2.5% HGST). As per section 9 (3) of the HGST Act, 2017 GST is payable on the royalty amount under RCM by the recipient of such services. The royalty/lease deed comes under the category of supply of services and general rate of tax @18% is applicable.
Record of Personal Hearing
Personal hearing in the case was conduc

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, 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.
2. The term “services” has been defined under section 2(102) “services” means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged.
3. That in excise of power conferred under Section 9(1) of the CGST Act 2017, notification number 11/2017-CT (Rate) dated 28.06.2017 has been issued which notifies the central tax, on intra-state supplies of service description along with Tariff Heading in accordance with the scheme of classification is specified which are subject to specific conditions.
4. That along with the notification number 11/2017-CT (Rate) dated 28.06.2017, an annexure has also been appended w

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e residual entry at serial no. 17(viii). Being so, the rate of tax applicable on such services, as provided therein, shall be the same rate of tax as applicable on supply of like goods involving transfer of title in goods.
7. That on the basis of above, it is evident that service charge by way of annual dead rent or royalty paid for services of granting right to use mineral would attract GST rate as applicable on supply of mineral which is being extracted through such mining.
8. That the minerals which are extracted from the mine are classifiable under Tariff Heading 2516 and leviable to GST @ 5%.
9. The applicant has also argued that in view of Sr. No.5 of notification no. 13/2017CT (Rate) dated 28.06.2017, the recipient of service is not liable to discharge any GST. In our considered view, the applicant has misconstrued the entry which in fact casts a liability of tax to be discharged by the recipient on reverse charge basis.
Advance ruling under section 98 of the CGST/HGST Act 2

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rnment to the applicant.
2. What is the rate of GST on given services provided by State of Haryana to M/s. Poineer Partners for which royalty is being paid?
Ruling
The services for the right to use minerals including its exploration and evaluation, as per Sr. No. 257 of the annexure appended to notification no. 11/2017-CT (Rate), dated 28.06.2017 is included in group 99733 under heading 9973. Hence it attracts the same rate of tax as on supply of the like goods involving transfer of title in goods. As per notification no. 1/2017-CT (Rate), dated 28.06.2017 under the CGST Act, 2017 and the corresponding State Tax notification under HGST Act, 2017, Schedule-I the stone boulders extracted by the applicant attract 5% GST (2.5 % CGST+ 2.5% HGST) as covered under HSN 2516 (At sr. No. 124 of the notification).
3. Whether services provided by State Government of Haryana is governed by applicability of Notification No 13/2017-CT (Rate), dated 28.06.2017 under entry number 5 and whether M/s.

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Amendment in the Notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08(Pt-1) 'K' dated the 30th June, 2017
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/180 Dated:- 29-6-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/180
NOTIFICATION
Dated: 29th June, 2018
In exercise of the powers conferred by sub-section (1) of section 11 of the Nagalan

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Exemption of payment under section 9(4) of the MGST Act till 30.09.2018.
12/2018-State Tax (Rate) Dated:- 29-6-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 29th June 2018.
NOTIFICATION
Notification No. 12/2018-State Tax (Rate)
No. GST-1018/C.R. 29/Taxation 1.- In exercise of the powers conferred by sub-section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendment in the Government

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The Maharashtra Goods and Services Tax (Sixth Amendment) Rules, 2018.
28/2018-State Tax Dated:- 29-6-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 29th June 2018.
NOTIFICATION
Notification No. 28/2018-State Tax
No. GST-1018/C.R.57/Taxation-1.- In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Maharashtra Government hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the Maharashtra Goods and Services Tax (Sixth Amendment) Rules, 2018.

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orter 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.”;
(ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely :-
“Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days.
Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted.”;
(iii) in rule 142, in sub-rule (

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The Karnataka Goods and Services Tax (Seventh Amendment) Rules, 2018.
(4-Q/2017) Dated:- 29-6-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (4-Q/2017)
No. FD 47 CSL, 2017, Bengaluru, dated: 29/06/2018
In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendation of the GST Council the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:-
RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Seventh Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. Amendment of rule 37.- In the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 37, in sub-rule (1), after the first p

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nrolment 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.”;
4. Amendment of rule 83.- In rule 83 of the said rules, in sub-rule (3), in the second proviso, for the words “one year”, the words “eighteen months” shall be substituted.
5. Amendment of rule 89.- In rule 89 of the said rules, for sub-rule (5), the following shall be substituted, with effect from 1st July, 2017, namely:-
“(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 f

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of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (Central Act 15 of 2017), shall be deposited in the Fund.”
7. Amendment of rule 133.- In rule 133 of the said rules, for sub-rule (3), the following shall be substituted, namely:-
“(3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the 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 to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen percent. from the date of collection of the higher amount till the date of the return of such amount or recovery of the amount including interest not returned, as the case may be;
(c)

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lowing 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 EWB-03, for a further period not exceeding three days.
Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted.”;
10. Amendment of rule 142.- In rule 142 of the said rules, in sub-rule (5), after the words and figures “of section 76”, the words and figures “or section 129 or section 130” shall be inserted;
11. Amendment of FORM GSTR-4.- In FORM GSTR-4 of the said rules, in the Instructions, for serial number 10 and the entries relating thereto, the following shall be substituted, namely:
“10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018

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ee 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/Union territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax/Union territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
“;
(ii) for Statement 5B, the following Statement shall be substituted, namely:-
“Statement 5B
[see rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl.No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
GSTIN of the supplier
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax/Union Territory Tax
Cess

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imed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
GSTIN of the supplier
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax/Union Territory Tax
Cess
1
2
3
4
5
6
7
8
9
.”
15. Insertion of new FORM GST ENR-02.- After FORM GST ENR-01 of the said rules and the entries relating thereto, the following FORM shall be inserted, namely:-
“FORM GST ENR-02
[See Rule 58(1A)]
Application for obtaining unique common enrolment number
[Only for transporters registered in more than one State or Union Territory having the same PAN]
1.
(a) Legal name
(b) PAN
2. Details of registrations having the same PAN
Sl.No.
GSTIN
Trade Name
State/UT
3. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from.
Signature
Name of Authorised Signatory
Place:_________
Date:__________
Desig

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In Re : M/s Zenith Controls & Systems Private Limited
GST
2018 (7) TMI 1486 – AUTHORITY FOR ADVANCE RULING – KARNATAKA – [2018] 2 GSTL (AAR) 113 (AAR)
AUTHORITY FOR ADVANCE RULING – KARNATAKA – AAR
Dated:- 29-6-2018
Advance Ruling No. KAR ADRG 11/2018
GST
Harish Dharnia, Member (Central Tax) and Dr. Ravi Prasad. M.P. , Member (State Tax)
ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017
M/s Zenith Controls & Systems Private Limited, having registered office at Zenith House, # 4, Industrial Layout, Koramangala, Bengaluru – 560 095, Karnataka and also having correspondence address at # 18, 4th Cross,

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In Re : M/s H&M Hennes & Mauritz India Pvt. Ltd.
GST
2018 (7) TMI 1423 – AUTHORITY FOR ADVANCE RULING – KARNATAKA – [2018] 2 GSTL (AAR) 110 (AAR)
AUTHORITY FOR ADVANCE RULING – KARNATAKA – AAR
Dated:- 29-6-2018
Advance Ruling No. KAR ADRG 10/2018
GST
Sri. Harish Dharnia, Member (Central Tax) and Dr. Ravi Prasad. M.P. Member (State Tax)
ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017
M/s H&M Hennes & Mauritz India Pvt. Ltd., # 1102, 1104 & 1105, 11th Floor, World Trade Centre Bangalore, Brigade Gateway Campus, Dr.Rajkumar Road, Malleswaram West, Bengaluru – 560 055, Karnataka (herein after referre

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d., Hong Kong ('Plus HK')which is also one of the subsidiary of H& M Swedan. Which are primarily involve support services in supplier training, H R & Administrative functions.
3. In view of the above, the Applicant has sought for Advance Ruling on the following question:
i. Whether the auxiliary services provided by H&M Hennes & Mauritz India Private Limited to Plus Trading Far East Limited, Hong Kong in terms of Auxiliary Services Agreement dated 19th January 2015 (effective from 01 February 2015) qualify as Export of Services under Section 2(6) of the Integrated Goods and Service Tax Act' 2017 ('IGST Act') and hence be treated as zero rated supplies in terms of Section 16 of the IGST Act?
PERSONAL HEARING: / PROCEEDINGS HELD ON 09.02.2

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Amendment in the Government Notification, Finance Department No.(GHN-39)GST/2017/S.11(1)(4)/TH dated the 30th June,2017, Notification No.8/2017-State Tax (Rate),
12/2018-State Tax (Rate) Dated:- 29-6-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION FINANCE DEPARTMENT
Sachivalaya, Gandhinagar
Dated the 29th June, 2018
Notification No. 12/2018-State Tax (Rate)
No.(GHN-57)GST-2018/S.11(1)(30)-TH :-In exercise of the powers conferred by sub-section (1) of sect

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