Goods and Services Tax

The Principal Commissioner Of Central Tax Gst Commissionerate, And Earlier Known As Commissioner Of Central Excise Customs And Service Tax Versus M/s. Azko Nobel Coating India Pvt. Ltd.
Central Excise
2018 (6) TMI 1351 – KARNATAKA HIGH COURT – TMI
KARNATAKA HIGH COURT – HC
Dated:- 20-6-2018
C.E.A.No.58/2017
Central Excise
Dr. Vineet Kothari And Mrs. S. Sujatha, J.J.
Mr. Jeevan J. Neeralgi, ADV.- For the Appellant
JUDGMENT
Mr. Jeevan J. Neeralgi, learned counsel for the appellant-Principal Commissioner of Central Tax has fairly submitted that the question arising in the present case is covered by the decision of the cognate bench of this Court in the case of Commissioner of C. Ex. & S.T., Bangalore -vs- Fosroc Chemicals (India) Pvt. Ltd., (2015 (318) E.L.T. 240 (Kar.) in which the cognate bench of this Court has held that the Amendment of Rule 6(6)(i) of Cenvat Credit Rules, 2004, amended in the year 2008, has to be given retrospective effect as it was clarifica

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26 of the SEZ Act, 2005 and consequently application of Cenvat Credit Rules. Section 151 of the Special Economic Zones Act, 2005, overrides the provision of all other laws for the time being in force, notwithstanding anything inconsistent therein with the provision of the Special Economic Zones Act, 2005. This section therefore overreaches and eclipses the provisions of any other law containing provisions contrary to the SEZ Act, 2005. Though the definition of the word “export” in the SEZ Act, in Sec.2(m) included supply of goods to a “Unit” or “Developer” in clause (i) of sub-rule (6) of the Cenvat Credit Rules, 2004 the word “Developer” was conspicuously missing and only “unit” was included before the 2008 amendment. It is in that context the aforesaid amendment by Notification No.50/2008 C.E.  (N.T), dated 31.12.2008 was brought in, to clarify the doubt. As the said amendment is clarificatory in nature, that is the reason why it was brought by way of “substitution”. The effect

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nature of exports.”
14. Therefore, it is clear, the said amendment has to be construed as retrospective in nature and the benefit of Rule 6(6)(i) as amended in 2008 has to be extended to the goods cleared to a “developer” of a Special Economic Zone for their authorized operations. Therefore, we do no see any merit in these appeals.
15. The substantial question of law is answered in favour of the assessees and against the Revenue.
16. Accordingly, the appeals are dismissed.”
3. The Tribunal, in the present case, in the impugned order dated 14.12.2016 vide Annexure-A, in view of the aforesaid judgment, granted relief to the Respondent-assessee with the following observations:
“4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same is opposed to the provisions of law as well as the judgments rendered by the higher judicial fora. He further submitted that the benefits available to SEZ equally apply to developer of SEZ. Througho

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Notified Tripura State Goods and Services Tax (Sixth Amendment) Rules. 2018.
NO.F.1-11(91)-TAX/GST/2018(PART)] (TRIPURA), Dated:- 20-6-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
[NO.F.1-11(91)-TAX/GST/2018(PART)] (TRIPURA),
Dated, Agartala, 20-6-2018
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:-
(1) These rules may be called the Tripura State Goods and Services Tax (Sixth Amendment) Rules. 2018.
(2) Save as otherwise

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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.";
(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.&

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M/s. Deccan Park Resorts Versus Commissioner of GST & Central Excise, Coimbatore
Service Tax
2018 (6) TMI 1084 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 20-6-2018
Appeal No. ST/42346/2017 – Final Order No. 41843 / 2018
Service Tax
Shri P Dinesha, Member ( Judicial )
Shri Ayyamperumal P, Advocate for the Appellant
Smt. P. Hemavathi, Comm'r ( AR ) for the Respondent
ORDER
This is an appeal filed by the assessee being aggrieved by the order of Commissioner of Central Excise (Appeals), Coimbatore. Reliefs sought in this appeal are (i) deletion of penalty under Section 78 to the extent sustained by the Commissioner (Appeals) and (ii) deletion of penalty imposed under Section 77(2) of the Act.
2. Brief facts leading to the present appeal are as under:
(i) The appellant is the holder of service tax registration for providing short term accommodation service. A Show Cause Notice dated 23.02.2016 was issued by the respondent on the ground that the appellant h

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ct, 1994;
(iii) the amount of Rs. 64,189/- collected as Service Tax in excess on Room Rent as shown in Table I should not be demanded from them under Section 73A(3) of the Finance Act, 1994;
(iv) the amount of Rs. 22,419/- collected as Service Tax on Food Bills from 01/07/2011 to 31/03/2012 as shown in Table II above, should not be demanded from them under Section 73A(3) of the Finance Act, 1994;
(v) Service tax amount of Rs. 8,60,864/- paid on 31/08/2012 by them as shown in Table IV above should not be appropriated against the amounts demanded at (ii), (ii) & (iv) above
(vi) appropriate interest on the amount demanded at Sl. No. (ii) above, should not be demanded from them under Section 75 of the Finance Act, 1994;
(vii) appropriate interest on the amount demanded at Sl. No (iii) and (iv) above, should not be demanded from them under Section 73B of the Finance Act, 1994;
(viii) the amount of Rs. 90,641/- paid as interest on 31/08/2012 under various Challans dated 31/8/2012

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g with interest of Rs. 90,641/-, etc. The adjudicating authority (AA), vide order dated 18.01.2017 confirmed the demand of Service Tax, appropriated the amount paid towards duty and interest, imposed penalty of Rs. 10,000/- under Section 77(2) of the Finance Act, 1994 and a penalty of Rs. 1,29,103/- under Section 78 proviso (i) of the Finance Act, 1994, on the appellant. The appellant preferred an appeal against the levy on the ground that the imposition of penalty at 15% under 2nd proviso to Section 78, on the ground that the appellant had paid tax and interest much before the issuance of Show Cause Notice (SCN) with a further contention that the larger period was not invocable, since there was no suppression on the part of appellant. The Ld. Commissioner (Appeals), however, vide order dated 14.09.2017 upheld the penalty imposed under 2nd proviso to Section 78, but set aside the penalty imposed under Section 78 on the excess amount collected. Aggrieved by this part of the order of the

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5) S.T.R. 389 (Tri. Chennai) & (iv) Shriram Epc Ltd. Vs. Commissioner of Service Tax, Chennai 2014 (35) S.T.R. 564 (Tri.- Chennai)
4. Per contra, the learned Department Representative (DR) supports the findings of the lower authorities.
5. I have considered the rival contentions and perused the materials on record and the case law relied on during the hearing. In the case of Sri Velmurugan Sago Factory Vs. Commissioner of C. Ex., Salem reported in 2017 (347) E.L.T. 185 (Tri.-Chennai), this very Bench of the Tribunal was considering an identical issue, but with regard to the demand of penalty under Section 11AC of the Central Excise Act, 1944, and after a careful analysis of Section 112B, has concluded as under:
“6. This being the case, it would have been most appropriate if the SCNs had not been issued in these cases. Instead, these appellants perforce have been required to come before this forum for relief. In the circumstances, while there is no two opinion that the differential

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olve demands for these but just imposes penalty for delay in payment. When provisions similar to Section 73(3) was introduced in Central Excise Act, 1944 as Section 11A(2B) in the year 2001, it was clarified that these provisions are meant for encouraging immediate realization of short payments detected by audit teams so that whoever discharges the short paid tax immediately need not get entangled in protracted litigations. Therefore, unless there is a case of active suppression, provisions of Section 73(3) should be extended. This is view of the Karnataka High Court also in the case of CCE & ST., LTU, Bangalore v. ADECCO Flexione Work Force Solutions Ltd. – 2012 (26) S.T.R. 3 (Kar.). The decision in the case of First Flight Couriers was on a different footing because the appellant therein did not pay Service Tax and also did not file return on the ground that there was a strike by the employees of that appellant. It was not a case of bona fide error or doubt regarding legal provisions

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INPUT TAX CREDIT (ITC) IN GST (PART-III)
By: – Alkesh Jani
Goods and Services Tax – GST
Dated:- 19-6-2018

In this session we shall Section 18 of CGST Act, 2017, which deals with ITC for a person required to obtain registration under this Act. Any person having all India aggregate turnover above ₹ 20 lakh (10 lakh if business is in Assam, Arunachal Pradesh, Himachal Pradesh, Uttarakhand, Manipur, Mizoram, Sikkim, Meghalaya, Nagaland or Tripura) are required to register under this Act. Any person, having turnover below the threshold limit can voluntarily opt to register. It is to be noted that ONLY registered person can avail ITC under GST Act.
2. Now we shall deal with sub-section (1)(a) of Section 18, which reads as under:-
“(1) Subject to such conditions and restrictions as may be prescribed-
(a) a person who has applied for registration under this Act within thirty days from the date on which he becomes liable to registration and has been granted such registr

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stock, subject to condition that the said 100 units were purchased from a registered person on which GST has been paid.
2.1 The clause (b) allows the person to avail ITC for goods as above, who has obtained registration voluntarily. Further, clause (c) allows the person to avail ITC if he has opted out from the composition scheme availed under Section 10 and also for the capital goods, by reducing 5 point for quarter or part thereof and considering useful life of capital goods as 5 years i.e. 60 months.
2.2 The clause (d) states that if registered person was engaged in supply of exempted goods and /or services and if the said exempted goods and/or services becomes taxable, than, the said person is eligible ITC of goods held in stock, inputs contained in semi-finished or finished goods, on the preceding date when such goods becomes taxable. In all the above, scenario the ITC of capital goods shall be calculated as per Rules 40 of CGST, Rules, 2017. Please refer Notification No.2/2017

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n 10 or in case the goods and/or services become wholly exempt from tax, is required to debit (reverse) the ITC in respect to goods held in stock and inputs contained in semi-finished goods or finished goods. For capital goods the reversal is also same and shall be calculated as above. After such reversal if any credit is still balance in electronic credit ledger, it shall lapse. The manner of reversal of ITC shall as per Rule 44 of CGST Rules, 2017.
6. A registered person who has availed ITC of capital goods or of plant and machinery, shall reduced the value by 5 point per quarter or part thereof and determine the transaction value, whichever is higher shall be considered as taxable value. The illustration is given at Rule 44 (b) of CGST Rules, 2017. When refractory bricks, mould and dies and fixtures are supplied (sold) as scrap, GST is payable on transaction value.
7. The section 19 to 21 of CGST Act, 2017 deals with Job-work and Input service distributor, requires separate headin

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COMPOSITE SUPPLY VIS-À-VIS MIXED SUPPLY
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 19-6-2018

Composite supply
Section 2(30) of Central Goods and Services Tax Act, 2017 defines the expression 'composite supply' as 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 conjunction with each other in the ordinary course of business, one of which is a principal supply.
One illustration is given in the Act to the definition of composite supply. Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply.
Mixed supply
Section 2(74) defines the expression 'mixed supply' as two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other

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ovides uniform tax treatment under GST for such supplies.
Tax rate
The rates for both supplies are to be determined as follows-
* In respect of composite supply the principal item is to be taken for the purpose of tax.The tax rate applicable in respect of composite supply the tax rate of principal item is to be taken;
* In respect of mixed supply the item with highest rate is to taken for the purpose of tax.The tax rate applicable in respect of mixed supply is the highest rate of all the items is to be taken.
Advance Ruling
In Re 'Switching Avo Electro Power Limited' – 2018 (4) TMI 810 – AUTHORITY FOR ADVANCE RULING , WEST BENGAL the applicant is a supplier of power solutions including UPS, servo stabilizer, batteries etc., The applicant wants a ruling on the classification of the supply when it supplies UPS along with the battery. The applicant wanted a more specific ruling whether such supplies could be treated as composite supply.
The Authority observed that the batteries a

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s, super capacitors or fly wheels. The on-battery runtime of most UPS is relatively short but sufficient to start a standby power source or properly shut down the protected equipment. A UPS is typically used to protect hardware or other electrical equipment where an unexpected power disruption could cause injuries of data loss.
The Authority further observed that the UPS serves no purpose if the battery is not supplied or removed It cannot function as a UPS unless the battery is attached. It is needed to be considered whether or not these two items are 'naturally bundled'. The illustration to section 2(30) of the Act refers to a supply where the ancillary supplies are inseparable from the principal supply and form an integral part of the composite supply. Note 3 to Section XVI of the Tariff Act refers to a composite machine as the one consisting of two or more machines fitted together to form a whole. When a UPS is supplied with built in batteries so that supply of the battery is inse

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Sikkim Goods and Services Tax (Sixth Amendment) Rules, 2018
28/2018 –State Tax Dated:- 19-6-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 28/2018 -State Tax
Date: 19th June, 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 (Sixth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date

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r, 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 (5), after the words and figures “of section 76”, th

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WHISPOWER GENERATORS SALES & SERVICES P. LTD. Versus C.B.E. & C., NEW DELHI
GST
2018 (10) TMI 742 – KERALA HIGH COURT – 2018 (17) G. S. T. L. 178 (Ker.) , [2018] 2 GSTL 121 (Ker)
KERALA HIGH COURT – HC
Dated:- 19-6-2018
W. P. (C. ) No. 18954 of 2018
GST
MR P.B. SURESH KUMAR, J.
For The Petitioner : ADV.SMT.K.LATHA
For The Respondent : ADV. SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK, SRI. V.K. SHAMSUDEEN (SR.GP) AND SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE CUSTOMS
JUDGMENT
Petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to the Goods and Services Tax regime. The grievance of the petitioner in the writ petition is that they were unable to upload FORM GST TRAN-1 to

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itioner to prefer an application before the additional seventh respondent, the Nodal Officer appointed to resolve the issues in the nature of one raised by the petitioner. Ordered accordingly. Needless to say that if the petitioner prefers an application within two weeks from the date of receipt of a copy of this judgment, the same shall be considered and appropriate decision shall be taken by the additional seventh respondent within a week thereafter. Needless also to say that if it is found that the petitioner could not upload FORM GST TRAN-1 for reasons not attributable to them, appropriate action shall be taken to enable them to take credit of the input tax available to them at the time of migration.
Case laws, Decisions, Judgements

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The Arunachal Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2018.
24/2018-State Tax Dated:- 19-6-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 24/2018- State Tax
The 19th June, 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) These rules may be called the Arunachal Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2018.
(2) Save as oth

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r :
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.";
(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

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othing has been concealed therefrom.
Signature
Name of Authorised Signatory
Place :
….……………………
Date :
Designation/Status……………………
For office use –
Enrolment No.-
Date -."
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 the 19th July 2017,published vide File No. GST/23/2017, dated the 19th July, 2017 and last amended vide notification No. 22/2018-State Tax, dated the 13th June, 2018.
Notificatio

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The Tamil Nadu Goods and Services Tax (Sixth Amendment) Rules, 2018.
G.O. Ms. No. 68 Dated:- 19-6-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
[G.O. Ms. No. 68, Commercial Taxes and Registration (B1), 19th June 2018, Aani 5, Vilambi, Thiruvalluvar Aandu-2049.]
No. SRO A-34(b)/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 called the Tamil Nadu Goods and Services Tax (Sixth Amendment) Ru

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id 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.”;
(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 w

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The Rajasthan Goods and Services Tax (Sixth Amendment) Rules, 2018.
F.12(46)FD/Tax/2017-Pt-III-053 Dated:- 19-6-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: June 19, 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 (Sixth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in t

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porter:
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 of rule 138C.- In rule 138C of the said rules,-
(i) in sub-rule (1), for the existing punctuation mark “.”, appearing at the end, the punctuation mark “:” shall be substituted; and
(ii) in sub-rule (1), so amended, the following new proviso shall be added, 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 GST EWB-03, for a furt

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The Odisha Goods and Services Tax (Sixth Amendment)
19372-FIN-CT1-TAX-0034/2017-S.R.O. No. 230/2018 Dated:- 19-6-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 19th June, 2018
S.R.O. No. 230/2018- 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 recommendations of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Odisha Goods and Services Tax (Sixth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in the Odisha Gaz

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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. In the said rules, 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.”
4. In the said rules, in rule 142, in sub-rule (5), after the words and

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The Meghalaya Goods and Service Tax (Sixth Amendment) Rules, 2018.
ERTS(T) 65/2017Pt.I/115 Dated:- 19-6-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated, Shillong 19th June, 2018
No. ERTS(T) 65/2017Pt.I/115.- In exercise of the powers conferred by Section 164 of the Meghalaya Pradesh Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the State Government hereby makes the following rules further to amend the Meghalaya Pradesh Goods and Services Tax Rules, 2017, namely :
AMENDMENTS
(1) These rules may be called the Meghalaya Goods and Service Tax (Sixth Amendment) Rules, 2018.
(2) Save as otherwise provided in

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d 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 (5), after the wor

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The Chhattisgarh Goods and Services Tax (Sixth Amendment) Rules, 2018.
F-10-32/2018/CT/V (48)-28/2018-State Tax Dated:- 19-6-2018 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Naya Raipur, Dated 19th June, 2018
NOTIFICATION
No. 28/2018-State Tax
No. F-10-32/2018/CT/V (48).- 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 (Sixth Amendment) Rules, 2018.
(2) Save as o

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he 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.”;
(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

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Haryana Goods and Services Tax (Eighth Amendment) Rules, 2018.
59/GST-2 Dated:- 19-6-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION NO.59/GST-2,
DATED 19-6-2018
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 (Eighth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Haryana

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to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI.".
3. In the said rules, in rule 138C, in sub-rule (1),-
(i) for the sign "." existing at the end, the sign ":"shall be substituted ; and
(ii) the following proviso and Explanation 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

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Gujarat Goods and Services Tax (Sixth Amendment) Rules, 2018.
28/2018-STATE TAX Dated:- 19-6-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
By the Commissioner of State Tax
Gujarat State, Ahmedabad
NOTIFICATION NO.28/2018-STATE TAX
[NO.(GHN-56) GSTR-2018(25)-TH],
DATED 19-6-2018
(Under section 68 of the Gujarat Goods and Services Tax Act, 2017)
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) These rules may be called the Gujarat Goods and Services Tax (Sixth Amendment) Rules, 2018.
(2) Save

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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.";
(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.";

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Bihar Goods and Services Tax (Sixth Amendment) Rules, 2018.
S.O. 188 Dated:- 19-6-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
BIHAR GOVERNMENT
Commercial Tax Department
NOTIFICATION NO. S.O. 188
DATED 19-6-2018
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 to further amend the Bihar Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Bihar Goods and Services Tax (Sixth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force with effect from 19th June, 2018.
2. In the Bihar Goods and Services Tax Rules, 2017,-
(i) in rule 58, a

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s 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 date the vehicle was intercepted.";
(iii) in rule 142, in sub-rule (5), after the words and figures "sub section (3) of section 76", the words and figures "or section 129 or section 130&quo

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Central Goods and Services Tax (Sixth Amendment) Rules, 2018
28/2018 Dated:- 19-6-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 28/2018 – Central Tax
New Delhi, the 19th June, 2018
G.S.R. 574 (E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Sixth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force o

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olment 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 (5), after the words and figures “of sec

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Transportation of School Students
Query (Issue) Started By: – Rushab Jain Dated:- 18-6-2018 Last Reply Date:- 15-8-2018 Goods and Services Tax – GST
Got 25 Replies
GST
We are running a business of transportation of school students. We had an formal agreement with the school that we will provided services of transportation of school students. However we do not receive any consideration from school nor we raise any invoice on school. Entire consideration is received from school students directly. Now my question is whether these services is taxable or exempt?
If it is taxable or exempt please specify under which head i.e service to educational institution or transport of passenger
Reply By YAGAY and SUN:
The Reply:
NIL Rate of GST is applicable on followings.
Education (pre-school to high secondary) including-
(i) transportation of students, teachers and staff;
(ii) mid-day meals and other catering
(iii) security and house-keeping services performed in schools
(iv) a

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al institution.
Thanks
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Since you are receiving consideration from the students directly, alternatively you can charge gst @ 2.5% vide Sl. No. 8 (vi) of Notification No. 11/2017-Central Tax (Rate) dated 28.6.2017 as amended subject to the condition that " credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken."
Reply By Alkesh Jani:
The Reply:
Sir, Please confirm you turnover. is it above threshold limit?
Thanks
Reply By KASTURI SETHI:
The Reply:
With due regard, I express my opinion as under :- Ultimat goal is exemption to education that is not to tax student. If Notification 11/17 – CT Rate comes into play, the very purpose of exemption to education will be defeated.

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le; and
(c) where no consideration is payable for the supply of a service, the person to whom the service is rendered,
and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied.
According to the definition, service recipient in my case are school students( means parents) as consideration is received from them, then I think in my case it would be a taxable supply.
Please clarify, I might be wrong in interpretation.
Thanks
Reply By KASTURI SETHI:
The Reply:
No person can pay any tax on one's own volition. In this situation, Service Receiver is student and not parents. Nobody can deny it. You can write name of student, class, school and parents'name on the invoice. This supply of service is fully exempted. You require to prepare invoice as documentary evidence of service provided to education

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have found one case law of Service Tax which is similar to this business model, the citation of Case Law
"Sangam Travels vs. CCEX, Kanpur" dated 10-1-2017 where in CESTAT Allahabad held in favour of the assessee."
However this is Service Tax Case law , can we apply it in GST for our reference in Maharashtra though it is of Allahabad?
Thanks Once Again
Reply By KASTURI SETHI:
The Reply:
Dear Queries, Let me examine this case law in detail.Thereafter I would be able to express my opinion.
Reply By Alkesh Jani:
The Reply:
Sir,
My intention to ask the turnover, was that, if the transporter's aggregate turnover, is below threshold limit, GST Act is not applicable and if the turnover is above threshold limit, applicability of Act and Notification can be discussed.
Assuming the turnover of transporter is above the threshold limit, than my view is that, the services are provided to the passengers (here student) and not to educational Institute. Even in case of educati

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eply By Rushab Jain:
The Reply:
Dear Sir,
If the same is transportation of passenger ,it will be exempt because it is through non-ac contract carriage.
Please justify / clarify.
Thanks
Reply By KASTURI SETHI:
The Reply:
Issue is being deviated. I still stick to my views. However, if you want to be tension-free, opt for advance ruling. Without advance ruling, no officer will give clear cut reply. Only last resort is AAR.
Reply By YAGAY and SUN:
The Reply:
Yes, Advance Ruling will sort out your issue definitely.
Reply By Rushab Jain:
The Reply:
Dear Sir,
I had gone through your post and noted that it will be better to have advance ruling from the Department. However will request you to give your final comments considering the case law " Sangam Travels vs. CCEx, Kanpur decided by CESTAT allahabad".
Thanks
Reply By Alkesh Jani:
The Reply:
Sir,
The clarification as requested by you is that, a contract may be written or verbal, if executed. In your case, you agreed t

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o is insisting on issuing the Receipt in his name though Bank account belongs to us?
My opinion is that if this is the case then we are indirectly receiving money from school. Hence this is exempt.
PLease clarify if I am wrong.
Reply By KASTURI SETHI:
The Reply:
I understand well that this is a hypothetical question. Anyhow it is to be replied. There is no dispute or doubt about exemption, if you receive your transportation charges from school via bank account.
Reply By Shameem Ahmed:
The Reply:
There are two views expressed above. One is based on purposive interpretation and the other one is based on literal interpretation. In this case, a literal interpretation will defeat the very purpose of exemption. In my view, exemption call be very much availed. In order to avoid any litigation, the transporter can enter into a service agreement with the school for transport of its students and fixing the rate, but in the consideration clause, it can be mentioned that fee as per the agree

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REGARDING REVOCATION OF CANCELLED GST NO
Query (Issue) Started By: – DEEPAKKUMAR KUSHWAHA Dated:- 18-6-2018 Last Reply Date:- 5-2-2019 Goods and Services Tax – GST
Got 11 Replies
GST
DEAR SIR MY GST NO HAS BEEN CANCELLED DUE TO NON FILLING OF RETURNS TIMELY AND OFFICER SEND CANCELLATION ORDER ON 4/3/2018 TO SUBMISSION OF SHOW CAUSE NOTICE BUT WE COULD NOT SUBMIT ANSWAR AND OFFICER HAS CANCENLLED MY GST NO ON 17/3/2018 DUE TO MY OLD ACCOUNTENT HAS FEEDED HIS OWN MOBILE NO AND EMAIL ID SO THAT I WAS NOT AWARE FROM ANY TYPE OF NOTICE AND TIME LIMIT.
AND NOW I HAVE COMPLETED MY ALL THE GSTR3B RETURNS TILL MAY 2018 CLOSING AND COMPLETED MY GSTR1 RETURNS TILL MARCH 18 CLOSING ON 16/6/2018 WITH ALL THE PENALTIES AND LATE FEES NOW WHAT SHOLD I DO FOR REACTIVATION OF MY GST NUMBER BECAUSE GST COMMON PORTAL NOT ALLOWING ME TO PROCESS THE REVOCATION OF CANCELLED GST NO APPLICATION ONLINE ERROR COMING ACCESS DENIED THAN HOW I WILL GET ARN NUMBER FOR REACTIVATION OF MY GST NUMBER BECA

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VAILEBLE FOR US AND LOCAL OFFICER DONT HAVE IDEA FOR REACTIVATION OF CANCELLED GST NUMBER WITHOUT ARN NUMBER IF NOT GENERETED BY GST ONLINE PORTAL AND GST PORTAL SHOWING ACCESS DENIED
Reply By KASTURI SETHI:
The Reply:
Better option is that the jurisdictional GST Officer should talk to Redressal Grievance Cell to solve the problem.
Reply By YAGAY and SUN:
The Reply:
The department has issued circular for making changes in E-MAIL ID and Mobile number with the help of jurisdictional commissioner in this regard.
Reply By YAGAY and SUN:
The Reply:
23. Revocation of cancellation of registration.-
(1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre

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communicate the same to the applicant.
(3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24.
(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant.
Reply By Ganeshan Kalyani:
The Reply:
You must approach GST office to seek support. They have the authority to revoke the number. talk to GST helpdesk for solution.
Reply By RAVI GOLA:
The Reply:
REGARDING REVOCATION OF CANCELLED GST NO
DEAR SIR MY GST N

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I:
The Reply:
Dear Ravi, I am of the view that only jurisdictional GST Officer (Range Officer or Divisional Officer) can help you to come out of this whirlpool after discussion with Grievance Redressal Cell. If jurisdictional GST Officer cannot, then filing an Appeal with the Commissioner (Appeals) is the last resort. Grievance Redressal Cell wants order in writing from the department to cancel revocation of registration on Common Portal System.
Reply By Chandra n:
The Reply:
Can i know how did u file returns when yr gstin was inactive.Is there some kind of form to fill in.I cannot file returns because my gstin is inactive frm january 2019.
Reply By Chandra n:
The Reply:
ty for the reply mr.sethi.the order for cancellation is 21.1.2019 but effective from 1.8.2018. We have filed returns for august 2018 .Yet to file for the rest of the months., revocation could not be filed because the gstin is inactive.our cto asked us for arn number which we cannot get because the application for

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GST leads to Formalization of Economy and Widening of Tax Base
GST
Dated:- 18-6-2018

Historic tax reform, the Goods and Service Tax (GST), has resulted in formalization of economy and consequently information flow would eventually augment not only the Indirect Tax collections but also Direct Tax collections. In the past, the Centre had little data on small manufacturers and consumption because the excise was imposed only at the manufacturing stage while the States had little data on the activities of local firms outside their borders. Under the GST, there will be now seamless flow of availability of common set of data to both the Centre and the States making Direct and Indirect Tax collections more effective.
There are early

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tes as well as the Central Government with its end to end digitization of all processes, is the biggest reform measure which is already creating more jobs in formal sector and eliminating transactions which are not recorded earlier in the books of accounts and thus, were outside the tax net so far. GST is designed to bring about better tax compliance and transparency in tax system. It is putting a premium on honesty. It would make increasingly difficult for those (who are liable to pay tax) to remain outside the tax net.
A number of procedural changes have also been made since the roll-out of GST on 1st July, 2017 in order to simplify the processes. An extensive exercise was undertaken for tax payers education and facilitation by way of k

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Recovery under existing law during EA-2000
Query (Issue) Started By: – Yatin Bhopi Dated:- 18-6-2018 Last Reply Date:- 28-6-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear experts
We have erroneously not paid service tax for the period prior to GST. I want to know procedure to pay service tax and excise duty now.
Please let me know
1. Whether we can pay service tax and excise duty as per earlier procedure i.e. through https://cbec-easiest.gov.in/EST/InputPageForEPaymentS

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INPUT OF IGST ON IMPORT OF GOODS ( SHIPPED FROM THIRD PARTY,SEZ UNIT IN INDIA)
Query (Issue) Started By: – CABIJENDERKUMAR BANSAL Dated:- 18-6-2018 Last Reply Date:- 18-6-2018 Goods and Services Tax – GST
Got 1 Reply
GST
X(Delhi) ordered goods from Y(US), which Y get it shipped from Z(SEZ in India) to X(bill to ship to model). Z raised bill to Y of 3000 US$ + custom duty and IGST paid for clearance for home consumption (SEZ to DTA unit) total 3500 us$. X got bill from Y of 4000 US$.

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AMORTISATION REQUIREMENT UNDER GST
Query (Issue) Started By: – CABIJENDERKUMAR BANSAL Dated:- 18-6-2018 Last Reply Date:- 17-11-2018 Goods and Services Tax – GST
Got 5 Replies
GST
X(USA) has signed contract with Y(India) for production of goods & export to X.Mould was to be provided by X as per contract. X has given advance of ₹ 50 L to Y for purchase of mould in India & to be retained by Y for production. Y purchased mould from Z(India) & availed GST input on this. Should Y raise export invoice of mould to X(though physically to be retained by Y)? or Y shall add amortised cost of mould in export invoices of goods to X? is input eligible on purchase of mould by Y from z.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir

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:
The most confusing circular is the circular dated 8th June 2018 regarding moulds and dies. It has raised more doubts rather than clarity.
Reply By Ramaswamy S:
The Reply:
1.1 – situation where the tools are moved from the OEM to the component manufacturer. Not a supply. No tax payable. No reversal of credit.
1.2 Further clarifies point 1.1 that in such case no need to add the amortised value to the component.
1.3 situation (bill to ship to) – retained by the component manufacturer – no movement of tool from OEM to component manufacturer – Credit to be reversed. Amortised cost to be included in the value.
Had the clarification at point 1.2 be after 1.3, then the issue would have been clear. But that was not the intention.
Regards

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H S N CODES on hot & sweet items for sweet shops
Query (Issue) Started By: – M.Dyanesh MODUKURI Dated:- 18-6-2018 Last Reply Date:- 25-6-2018 Goods and Services Tax – GST
Got 2 Replies
GST

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Slump sale between related parties- Taxability and Valuation under GST
By: – Balasubramanian Natarajan
Goods and Services Tax – GST
Dated:- 18-6-2018

Slump sale between related parties- Taxability and Valuation under GST
The following questions came up for consideration before AAR-Karnataka in the case of M/S RAJASHRI FOODS PVT. LTD-[ 2018 (5) TMI 1651 – AUTHORITY FOR ADVANCE RULING – KARNATAKA ]
Supply of goods and/or services – Intent to sell unit situated at Hiriyur along with all assets and liabilities – Whether the transaction would amount to supply of goods or supply of services or supply of goods & services? – N/N. 12/2017-Central Tax (Rate) dated 28.06.2017 – Whether the transaction would cover under sl.no.2 of the N/N. 12/2017-Central Tax (Rate) dated 28.06.2017?
The AAR ruled as under:
AAR has held that it is a supply of service
Ruling: – The transaction of transfer of business as a whole of one of the units of the Applicant in the nature of a going conce

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ified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person.
Invoice by the supplier in case of slump sale:
In this case tax invoice cannot be issued. Instead he has to issue Bill of supply as per Section 31(3)( c ) as given below:
(c) a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 shall issue, instead of a tax invoice, a bill of supply containing such particulars and in such manner as may be prescribed:
As such the question of ITC on such transaction does not arise.
Input Tax Credit of ITC transferred on slump sale -On transfer of business
The other issue which needs to be examined is the availability if ITC balance transferred as part of slump sale-
CGST Act, 2017-Section 18 (3) Where the

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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 accountant or cost accountant certifying that the sale, merger, de-merger, amalgamation, lease or transfer of business has been done with a specific provision for the transfer of liabilities.
(3) The transferee shall, on the common portal, accept the details so furnished by the transferor and, upon such acceptance, the un-utilized credit specified in FORM GST ITC 02 shall be credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his books of account
As such the transferee is entitled to the ITC transferred as part of transfer business as a going concern in the form of slump sale.
Valuation:
CGST Rules 2017 – Rule 28 deals with valuation between rela

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ded further that where the recipient is eligible for full input tax credit, the value declared in the invoice shall be deemed to be the open market value of the goods or services
30. Value of supply of goods or services or both based on cost.-Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred and ten percent of the cost of production or manufacture or the cost of acquisition of such goods or the cost of provision of such services.
In this case the following are to be noted
* Open market value – Slump sale is not an open market sale , since it is not normally made available In the market
* Each slump sale is unique and there cannot be any services of a like kind and quality
* The proviso is not applicable as it is not intended for further supply as such
* Cost of production or manufacture is not applicable
* Cost of acquisition is not applicable as the supply is one of ser

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