Goods and Services Tax

2018 (6) TMI 478 – CESTAT CHENNAI – TMI – Invocation of Extended period of limitation – proviso to Section 73 (1) and Section 75 of the Finance Act, 1994 – Air Travel Agent’ services – suppression of facts or not? – Held that:- A mere non-disclosure of the fact cannot make a guilty mind of the assessees so as to justifiably invoking the longer period – Hon’ble SC in the case of Collector of Central Excise Vs. Chemphar Drugs & Liniments [1989 (2) TMI 116 – SUPREME COURT OF INDIA] has observed that a mere inaction or failure on the part a manufacturer is not sufficient to invoke the larger limitation of five years and the same would be applicable only when something positive indicating that the manufacturer had the reasonable belief that he has to give the particular information.
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In the present case, there is no evidence of any malafide on the part of the assesse. Also, the said issue was the subject matter of litigation with the Revenue pending at various levels and all the Air T

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e in address of the respondent. The present jurisdiction and address of the respondent is as follows:- The Commissioner of GST & Central Excise, Chennai South Commissionerate, MHU Complex, 692, Anna Salai, Nandanam, Chennai – 600 035. Accordingly, both the miscellaneous application is allowed and the jurisdiction and address of the respondent is changed from CST, Chennai to The Commissioner of GST & Central Excise, Chennai South Commissionerate. 2. The brief facts of the case are that the appellants are Air Travel Agent and had obtained registration with the department under the category of Air Travel Agent services. The appellants were involved in booking of air tickets for their customers. In providing the service of air travel ticket booking, the appellant used central Computer Reservation Systems (CRS) software supplied by M/s. ABACUS/Ms. Amedeus. During audit of the appellant s premises, it was noticed that apart from their regular business the appellants had earned income

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him vide the present impugned order. 3. The Ld. Advocate appearing for the appellant fairly concedes that the issue now stands decided against the assessee by the Tribunal decision in the case of D. Pauls Consumer Benefit Ltd. Vs. CCE, New Delhi – 2017 (52) STR 429 (Tri.-Del.). However, he assails the impugned order on the point of limitation by submitted that the demand stands raised, for the period July 2003 to January 2008, by way of issuance of SCN dated 28.08.2008. He submits that the issue involved was the subject matter of litigation with the Revenue, at all the levels as travel agents were taking a plea that the incentives/commissions received by them from such CRS software supplied by the companies are not taxable under the category of BAS. Lot of such appeals were pending before the Tribunal and the first decision came in the year 2017 in the above referred judgment of D. Pauls Consumer Benefit Ltd. (supra). He submits that as there is no evidence of any suppression with a ma

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invoke the larger limitation of five years and the same would be applicable only when something positive indicating that the manufacturer had the reasonable belief that he has to give the particular information. 5.2 In the present case, we note that there is no evidence of any malafide on the part of the assesse. In fact, we agree with the Ld. Advocate that the said issue was the subject matter of litigation with the Revenue pending at various levels and all the Air Travel Agents were fighting the case with the department on the taxability. As such, it cannot be held that the present appellant was guilty of any suppression or mis-statement etc., so as to invoke the larger period of limitation. Accordingly, we hold that the major part of the demand, being beyond the normal period of one year is barred by limitation. 5.3 However, a part of the demand would fall within the limitation period for which the matter is remanded to the original adjudicating authority for re-quantification of t

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2018 (6) TMI 462 – AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – TMI – Maintainability of Advance Ruling Application – Clarification of rate of tax – grain based extra neutral alcohol – Whether the grain based extra neutral alcohol comes under 18% or exempted or any other taxes category in GST tax system? – Held that:- On verification of the record submitted by the jurisdictional authority, it was found that the proceedings were initiated well before the filing of application before this authority. Further, the applicant himself admitted that they have preferred writ petition No.7734/2018, dt 07.03.2018 before the Hon'ble High Court of Judicature at Hyderabad on the same issue which is pending for disposal.
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As the application do not

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nce ruling is sought by the applicant is as follows.. The grain based extra neutral alcohol which slab under comes In GST tax system. Is this comes under 18% or exempted or any other taxes category?' 3. A copy of the said application has been forwarded to both (Central tax & State tax) the jurisdictional officers, to offer their remarks on the question raised by the applicant and as well as to know any proceedings pending/passed regarding the applicant. 4. In this regard it is ascertained from the remarks as offered by the jurisdictional officer, i.e Assistant Commissioner State tax, Nandigama Circle, that, certain proceedings are pending with the Assistant Commissioner, Nandigama Circle, prohibits admission of the ruling as per the

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unds, after considering the request of the applicant, a later date i.e 04.04.2018 was scheduled for personal hearing. At the time of personal hearing, the applicant submitted that they have filed the application for advance ruling before the receipt of the show cause notice, hence to heard. But on verification of the record submitted by the jurisdictional authority, the proceedings were initiated well before the filing of application before this authority. Further, the applicant himself admitted that they have preferred writ petition No.7734/2018, dt 07.03.2018 before the Hon'ble High Court of Judicature at Hyderabad on the same issue which is pending for disposal. ORDER: In the circumstances stated above and as the application do not q

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2018 (6) TMI 430 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2018 (14) G. S. T. L. 159 (A. A. R. – GST) – Levy of GST – Marg Sudharan Shulk and Abhivahan Shulk – Whether GST is leviable on the “Marg Sudharan Shulk” and “Abhivahan Shulk” charged by Forest Division Dehradun from the non government, private and commercial vehicles engaged in mining work in lieu of use of forest road? – Held that:- Under GST, “the services by way of assess to a road or a bridge on payment of toll charges” are included in the list of exempted services – the said “marg sudharan shulk” is nothing but toll charges collected by the applicant from the users for using forest road and the said toll charges are being used for the maintenance of forest road – no GST is leviable as on date on the said “marg sudharan shulk” charged and collected by the applicant.
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GST on Abhivahan Shulk – Held that:- The said ““Abhivahan Shulk”“ is charged and collected by applicant in respect of forest produce carried out by

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97 of the CGST Act and the rules made thereunder filed by Regional Forest Officer (Forest Division Dehradun) seeking an advance ruling on the question whether GST is leviable on the Marg Sudharan Shulk and Abhivahan Shulk charged by Forest Division Dehradun from the non government, private and commercial vehicles engaged in mining work in lieu of use of forest road. The said mining is being undertaken at Saung and Jakhan Rivers falling under the jurisdiction of Forest Division Dehradun under the supervision of Van Vikas Nigam after getting necessary approval from Environment Ministry, Government of India. 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken bythe applicant. 3. As per Section 97(2)(e) of CGST/SGST Act, 2017 t

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said marg sudharan shulk is charged and collected by applicant from non government, private and commercial vehicles engaged in mining work in lieu of use of forest road. Stated purpose of said marg sudharan shulk is for maintenance of forest road. Under GST, the services by way of assess to a road or a bridge on payment of toll charges are included in the list of exempted services. Further, A toll road, also known as a turnpike or tollway, is a public or private road for which a fee (or toll) is Assessed for passage. It is a form of road pricing typically implemented to help recoup the cost of road construction and maintenance. In the present case we find that the said marg sudharan shulk is nothing but toll charges collected by the applicant from the users for using forest road and the said toll charges are being used for the maintenance of forest road. Therefore we conclude that no GST is leviable as on date on the said marg sudharan shulk charged and collected by the applicant. 6.2

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2018 (5) TMI 1302 – CESTAT NEW DELHI – TMI – CENVAT credit – Renting of Immovable Property services – inputs – cement, glass and steels – input services – architect service and Works Contract Services – capital goods – Held that: – the identical issue has come up in the case of M/s Galaxy Mercantile Ltd. V/s Commissioner [2018 (4) TMI 1042 – CESTAT ALLAHABAD], where it was held that unless excluded, all goods used in relation to manufacture of final product and for any other purpose used by a provider of taxable service for providing an output service are eligible for Cenvat Credit – credit on input and put services allowed.
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Capital goods – Held that: – the appellant is entitled for availing Cenvat Credit as per the provisions of the provisions of Section 2 (1) of the Cenvat Credit Rules, 2004 – credit on capital goods allowed.
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Appeal allowed – decided in favor of appellant. – Appeal No. ST/57043/2013-DB – ST/A/51699/2018-CU[DB] – Dated:- 20-4-2018 – Justice Dr. Satish Cha

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as field present appeal. 3. With this background we heard Shri Narender Singhavi, Ld. Counsel for the appellant and Shri R.K. Majhi, Ld. DR for the Revenue. 4. After hearing both the parties and on perusal of record, it appears that the identical issue has come up in the case of M/s Galaxy Mercantile Ltd. V/s Commissioner Final Order NO. 70762/2018 dated 08/03/2018 where it was observed that: – 5. Having considered the rival contention and on perusal of case ready and on going through the case laws relied upon by learned counsel, we find that the issue is no more resintegra and the same has been settled through the ruling by Hon ble High Court of Andhra Pradesh at Hyderabad in above stated case of Commissioner of Central Excise, Visakhapatnam-II vs. Sai Sahmita Storages (P) Ltd. wherein in Para 7 the Hon ble High Court has ruled as follows:- In a pliant reading of both the above definitions would show that, unless excluded, all goods used in relation to manufacture of final product and

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ing of Immovable Property Service in the present case. We, therefore, set aside the impugned Order-in-Original and allow the appeal. The MISC Application No. ST/MISC/54064/2014 in APPEAL No. ST/3088/2012-CU[DB] 5 appellant shall be entitled for consequential relief as per law. 5. By following our decision (supra) we set aside the impugned order and allow the appeals. 6. Regarding the capital goods, the matter has come up before the Tribunal in the case of DLF Ltd. V/s CCE & ST, Delhi, Final Order No. 62037-62030/2018 dated 22/03/2018 where the issue pertaining to the capital goods for input service used for providing the output services namely renting of immovable property service, it was observed that the appellant is entitled for availing Cenvat Credit. The said order is reproduced below:- 3. Considering the fact that the said issue has already been examined by this Tribunal in the case of DLF Cyber City Developers Ltd., vide Final Order No.60018/2018 dated 03/01/2018, this Tribu

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in error to rely upon the Board Circular No.98/1/2008-ST dated 04/01/2008 in as much, the definition of input services during the relevant period does not bar availment of Cenvat Credit all input services. In order to appreciate correct position of law, the definition of input services under Rule 2 (1) of the Cenvat Credit Rules, 2004 as was during the relevant period of these cases is reproduced: Input service means any service, – (i) Used by a provider of taxable service for providing an output service; or (ii) Used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, acti

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2018 (5) TMI 981 – CESTAT MUMBAI – TMI – Penalty u/s 78 – service tax along with interest were paid before show cause notice – construction of residential complex service – Held that: – it is well known fact that the builders in all over India challenged the levy of service tax on construction of residential complex – it cannot be said that the appellants had any mala fide intention, particularly for the reason that the appellants have not suppressed the value as they have declared in the books of account.
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Relying on the fact that the matter was under litigation therefore, penalty needs to be waived – appeal allowed – decided in favor of appellant. – APPEAL Nos. ST/85456,85458-85460/2018 – A/86105-86108/2018 – Dated:- 20-4-2018 – Mr

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ion to evade service tax as the entire transactions are appearing in the books of account. The service tax was not paid because the validity of the levy of service tax on construction of residential complex was under controversy. They are member of Maharashtra Chamber of Housing Industry who challenged the validity of the levy before the Hon ble High Court and the Hon ble Bombay High Court has given the judgment in 2012. Subsequently, the matter was challenged before the Hon ble Supreme Court, which is pending. In these facts, the intention to evade the service tax does not establish. Hence the penalty under Section 78 was not imposable. 3. Shri Atul Sharma, learned Assistant Commissioner (AR) appearing on behalf of the Revenue, reiterates

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t, it cannot be said that the appellants had any mala fide intention, particularly for the reason that the appellants have not suppressed the value as they have declared in the books of account. This Tribunal time and again in identical issue waived the penalty. Relying on the fact that the matter was under litigation in the case of MCHI before the Hon ble Bombay High Court, therefore, in the present case also, the same benefit can be extended to the appellants. Accordingly, I set aside the penalty imposed under Section 78 of the Finance Act. The impugned order is modified to the above extent. 5. The appeals are allowed in the above terms. (Pronounced in court) – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmana

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2018 (5) TMI 673 – CESTAT MUMBAI – TMI – Input service distribution – Recovery u/r 14 of CCR, 2004 – demand on the ground that the input service viz. air travel agent service, is not admissible as the service related to business activity shall exclude on the definition of input service with effect from 1.4.2011 – Held that: – Rule 14 applies to the person who avails credit wrongly which is recoverable – In the present case, the appellant has not availed the credit whereas they have distributed the input service credit to their respective manufacturing unit who, in turn, availed the credit.
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Input service distributor does not fall under Rule 14 of the Cenvat Credit Rules as they neither avail the cenvat credit nor utilize the same for

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the input service distributor as input service distributor does not avail the cenvat credit. They only distribute the input service credit to their manufacturing unit where the credit is availed under Rule 3 of the Cenvat Credit Rules. Therefore, Rule 14 has no application on input service distributor. He placed reliance on the judgment of the Tribunal in the case of Mahindra and Mahindra Ltd. vs. CST, Mumbai – 2017-TIOL-2364-CESTAT-MUM. 3. Shri Vivek Dwivedi, learned Assistant Commissioner (AR) reiterates the finding of the impugned order. 4. On careful consideration of the submissions made by both the sides and perusal of the records, I find that the demand was raised from the input service distributor who has distributed the service cred

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cenvat credit nor utilize the same for payment of any service tax/excise duty. Therefore, the denial of cenvat credit and recovery thereof under Rule 14 against the input service distributor is without authority of law. On this count itself, the demand is not sustainable. This issue has been considered by the Division Bench of this Tribunal in the case of Mahindra and Mahindra Ltd. (supra) wherein the Bench has taken a view that input service distributor has only distributed the input service credit. Rule 14 of the Cenvat Credit Rules can be made applicable only on the person who avails the cenvat credit wrongly or utilizes the same. Show cause notice cannot be issued to the appellant who is an input service distributor for recovery of cen

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2018 (5) TMI 672 – CESTAT MUMBAI – TMI – 100% EOU – Penalty u/s 76 and 78 – service tax along with interest paid before issuance of SCN – revenue neutrality – Held that: – It is a fact that the appellant is 100% export oriented service provider. In such case, whatever the input service suffered the service tax, the said service tax is refundable u/r 5 of the CCR 2004. Therefore, even though, had the appellant paid the service tax in time, they would have got the refund of the same from the department. Therefore, neither any gain or loss either to the department or to the assessee.
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The allegation of intention to evade payment of service tax cannot be made against the appellant, which is the essential ingredient for imposing penalty – penalty cannot be invoked.
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Appeal allowed – decided in favor of appellant. – Appeal No. ST/85388/2018 – Order No. A/86111/2018 – Dated:- 20-4-2018 – Hon ble Mr. Ramesh Nair, Member (Judicial) Shri Prasad Paranjape, Advocate, for appellant Shri

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iginal passed by the adjudicating authority except the demand pertaining to the period April 2007 to September 2007 which is beyond the time limit. Therefore, the appellant is before me. 2. Shri Prasad Paranjape, learned counsel appearing on behalf of the appellant, fairly concedes that the appellant is not contesting the service tax and interest liability confirmed by the adjudicating authority. They are only contesting the imposition of penalty under Section 76 and 78 by invoking Section 80. He submits that the appellant has paid the service tax along with interest before issuance of show cause notice. He submits that there was no intention to evade the service tax for the reason that the appellant had a bona fide belief that the service being provided outside India is not liable to service tax in terms of Rule 3(ii) of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006. Therefore, under that impression, the appellant did not discharge the servic

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bt that the receipt of services from abroad was liable for service tax under the reverse charge mechanism. The appellant also not declared the value of such taxable service in their ST-3 return. Therefore, there is a clear intention to evade payment of service tax. Therefore, the penalty imposed under Section 76 and 78 is correct and legal which need not to be disturbed. 4. I have carefully considered submissions and perused the records. I find that there is no doubt about the taxability of the services. The appellant had admittedly paid the service tax along with interest before issuance of show cause notice. The prayer of the appellant is only for waiver of penalty imposed under Section 76 and 78. It is a fact that the appellant is 100% export oriented service provider. In such case, whatever the input service suffered the service tax, the said service tax is refundable under Rule 5 of the Cenvat Credit Rules, 2004. Therefore, even though, had the appellant paid the service tax in ti

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ough there were conflicting decisions in this issue by the Hon ble Gujarat High Court in the case of CCE v. Cadilla Health Care – 2013 (30) S.T.R. 3 (Guj.) and by Hon ble Punjab and Haryana High Court in CCE v. Ambika Overseas – 2012 (25) S.T.R. 348 (P & H), now it stands accepted by C.B.E. & C. in their circular 943/4/2011-CX dated 29-4-2011 at item 5 that Cenvat credit can be taken on such services. On textile products a voluntary scheme for payment of excise duty was in force. So the appellants could pay duty, take credit and utilize it either for local clearance or on any export consignment and get rebate. It is also seen that from 1-4-2008, the Government exempted such taxes subject to certain conditions by issuing Notification 17/2008-S.T. Part of the demand is after 1- 4-2008. Thus this is not just a case of revenue neutrality; but a special case of revenue-neutrality involving the same person taking credit of tax paid and also being eligible for relief from such tax inc

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is improper to allege that the appellant did not pay service tax with an intent to evade payment of Service Tax. In a similar case of ECB – Enercon (India) Ltd. v. Commissioner of Central Excise & Customs, Daman (supra), this Tribunal has held as under : 5. In this case, since whatever amount was due as Service Tax, was available as credit to the appellant, penalty under Section 78 of the Finance Act, 1994 cannot be sustained since there is no need for suppressing fact, resorting to mis-declaration or undertake fraudulent act with intention to evade duty since the Cenvat credit would be available, the moment the payment is made to the Government. This view was upheld by the Hon ble High Court of Karnataka in the case of C. Ahead Info Technologies India P. Ltd. In that case, the Revenue was challenging the order passed by the Tribunal which has set aside the penalty under Section 78 of the Finance Act, 1994, observing that the records indicate the absence of intent to evade duty. 6

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Goods and Services Tax – Started By: – PAWANKUMAR GARG – Dated:- 19-4-2018 Last Replied Date:- 8-5-2018 – SIR,I AM PURCHASING POULTRY FEED AND PAID FREIGHT. WHEATHER I AM LIABLE TO PAY GST UNDER RCM @ 5% ON PAYMENT OF FREIGHT. THE COMMODITY IS TAX FREE. – Reply By Ganeshan Kalyani – The Reply = GST is payable on the freight amount paid by you. – Reply By PAWANKUMAR GARG – The Reply = SIR, CAN WE CLAIM TAX PAID ON FREIGHT AS ITC – Reply By Susheel Gupta – The Reply = ITC of freight is allowedReg

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Goods and Services Tax – Started By: – ROHIT GOEL – Dated:- 19-4-2018 Last Replied Date:- 22-4-2018 – Hi Sir, One of our client is a trust institution operating colleges. The institution has contracted with outside vendors for operating a canteen at its hostel premises wherein the vendors operate the kitchen, obtain all vegetables and thereafter also operate the hostel mess. The charges for such services are payable to the vendors on the basis of a fixed per meal charges. Charges for such hostel mess are collected from students upfront on lump sum basis. My query is whether this would constitute service of outdoor catering by the outside vendor and hence chargeable to GST @18% or suuply of food items and chargeable to 5% without ITC. Furth

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definition of 'supply' in GST. – Reply By CASusheel Gupta – The Reply = Dear Rohit In your case, the institution is collecting the charges from students and paying to the contractor on meal basis and the contractor is not collecting any amount from the students. As such the contractor is supplying to the institution and institution is supplying the the students (thought delivery to the students may be being done by the contractor) . You need to refer to the corrigendum to the circular no. 28/02/2018-GST which clearly states that (1) If the catering services is one of the services provided by an educational institution to its students, faculty and staff and the said educational institution is covered by the definition given under par

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RCM ON TRANSPORT – Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 19-4-2018 Last Replied Date:- 22-4-2018 – While making RCM under transportation charges which document to be pr

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Goods and Services Tax – Started By: – Arun Aggarwal – Dated:- 19-4-2018 Last Replied Date:- 20-4-2018 – sirI would like to know if an e way bill is to be generated for bullion/gold , jewellery and articles of gold.Notification if any in this regard would be welcomedArun – Reply By Ganeshan Kalyani – The Reply = In my view yes e way bill is required to be generated. – Reply By KASTURI SETHI – The Reply = Goods covered under Annexure to Rule 138 i.e. LPG, Kerosene, Postal baggage, jewellery, pre

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Goods and Services Tax – Zero rated supply or not – supply from the shop located in the Security Hold Area of the IGI International Airport – supply to an International outbound passengers holding int

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 19-4-2018 Last Replied Date:- 20-4-2018 – Local transporter who is registered and unregistered under GST not charging any GST in their bill.Is there any liability to us to pay GST under RCM. But RCM is exempted till June-18. – Reply By Rajagopalan Ranganathan – The Reply = Sir, Under Section 9 (3) of CGST Act, 2017 the Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in rela

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 19-4-2018 Last Replied Date:- 19-4-2018 – Our clearing agent charging their charges including freight to us. On freight amount they will not charge GST.Is it any exemption for freight paid on Export Consignment? – Reply By Susheel Gupta – The Reply = Vide notification no. . 2/2018- Central Tax (Rate) , freight on export of goods has been exempted up to 30.09.2018 Regards CA Susheel Gupta 8510081001, 9811004443 – Discussion-Fo

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Goods and Services Tax – Started By: – Basha AbdulRazack – Dated:- 19-4-2018 Last Replied Date:- 20-4-2018 – Sir,We are paying monthly Retainer Fees to Advocate but they are not charging GST, so Reverse Charge mechanism is applicable or not, please clarify.Thanks & RegardsRazack. – Reply By KASTURI SETHI – The Reply = Legal services are under RCM. Recently Board has clarified. – Reply By Basha AbdulRazack – The Reply = Sir,Thank you for your clarification but Reverse Chage mechanisim rule for Epxenses cancelled till 30.06.2018, so advocate fees come under this category or not? please confirm once again to proceed further.Thanks & RegardsRazack – Reply By Rajagopalan Ranganathan – The Reply = Sir, Vide Sl. No. 2 of Notification No.

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tral Tax (Rate) dated 28.6.2017 as amended. – Reply By Susheel Gupta – The Reply = There are two sections of RCM Section 9(3) – which requires payment on RCM on advocate fees, transportation charges. etc. Section 9(4) – which requires payment on RCM on purchases from unregistered suppliers Section 9(4) has been deferred till 30.06.2018. But u need to pay GST on advocate fees under section 9(3) which has not been deferred and still applicable. Regards CA Susheel Gupta 9811004443, 8510081001 – Reply By Basha AbdulRazack – The Reply = Dear Sirs,Thank you very much for giving detailed explanations to Mr. Rajagopalan Ranganathan Sir & Mr. Susheel Gupta Sir.RegardsAbdul Razack – Reply By Ganeshan Kalyani – The Reply = GST on legal service is

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Goods and Services Tax – Started By: – Ravikumar Doddi – Dated:- 19-4-2018 Last Replied Date:- 9-6-2018 – Dear sir,Material sending for jobwork in Delivery challan for Intra state movement of goods way bills is required or not for the value below ₹ 50,000/- Please clarify – Reply By KASTURI SETHI – The Reply = Not required. – Reply By subramanian vijayakumar – The Reply = No e_eay bill is requiredDelivery challan is enough – Reply By Ganeshan Kalyani – The Reply = Not required, but you can generate . – Reply By Ravikumar muthusamy – The Reply = irrespective of purpose of supply .i.e for job work or sale or otherwise if value of taxable goods is less than 50k e way bill not required – Reply By CS SANJAY MALHOTRA – The Reply = Eway bil

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ndatory for job work in their eway bill Notification, the same has to be generated irrespective of value, as people normally manipulate the value of job work.querist has to go through his state eway bill Notification. – Reply By Praveen Nair – The Reply = I agree with Sanjay. Gujarat State has this provision of making E-Way for Jobworker's irrespective of the amount. – Reply By Himan Sharma – The Reply = Hello sir as intra state way bill has been mandatory, can u share any document regarding job work scenario.I m from haryana n looking the answer for intra state way bill rules for our state. – Reply By Himan Sharma – The Reply = Mr Praveen as you mentioned the gujrat case where others can check the same for their respective state – Repl

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 19-4-2018 Last Replied Date:- 5-5-2018 – E-way bill operations are compulsory for inter-state movement of goods with effect from 01.04.18.In case of Trading Export, we are given instruction to our supplier to deliver goods directly to port for further process of export. We are sending our document like tax invoice , Packing List to clearing agent.In above case generation of Eway bill is compulsary. If yes who is liable to generate Eway bill. – Reply By KASTURI SETHI – The Reply = Yes. It is compulsory. Any registered person who causes the movement of goods. is required to generate E-way bill. However, first responsibility to raise E-way bill is on consignor. if consignor

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Goods and Services Tax – Started By: – nandankumar roy – Dated:- 19-4-2018 Last Replied Date:- 20-4-2018 – SIR, AS PER CREDIT NOTE POSTING REGARDING B2CS SUPPLIER PL CONFIRM WHETHER I AM WRONG OR RIGHT IN CASE OF RETURN PERIOD MARCH GSTR1 , WE HAVE TO DEDUCT TAXABLE AMT FROM PARTICULAR STATE FROM MARCH RETURN EVEN IF THE CREDIT NOTE AGAINST JANUARY INVOICES . PL HELP REGARDING THIS. WITH REGARDS, N K ROY – Reply By Ganeshan Kalyani – The Reply = You can show credit note generated in the month o

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Goods and Services Tax – GST – By: – Sanjeev Singhal – Dated:- 19-4-2018 Last Replied Date:- 19-4-2018 – Fact of the Advance Ruling Case : Advance Ruling U/S 98 of the GST Act- whether recovery of food expenses from employees for the canteen provided by company comes under the definition of outward supplies are taxable under GST Act – Orders issued. Read:-Application dated 30.12.2017 from Caltech Polymers Pvt. Ltd. ORDER No.CT/531118-C3 DATED 26/03/2018 = 2018 (4) TMI 582 – AUTHORITY FOR ADVANCE RULING – KERALA Fact : 1. M/s. Caltech Polymers Pvt. Ltd., Malappuram in Kerala (hereinafter called the applicant or the Company) has preferred an application for Advance Ruling on whether recovery of food expenses from employees for the canteen service provided by the applicant company comes under the definition of outward supplies and are taxable under Goods & Service Tax Act. 2. They are incurring the canteen running expenses and are recovering the same from its employees without any pr

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the Authority for Advance Ruling. Whether reimbursement of food expenses from employees for the canteen provided by company comes under the definition of outward supplies under GST Act. 7. The term business is defined in Section 2(17) of the GST Act, which reads like this:- business includes:- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit: (b) any activity or transaction in connection with or incidents or ancillary to sub-clause (a); from the plane reading of the definition of business , it can be safely concluded that the supply of food by the applicant to its employees would definitely come under clause (b) of Section 2(17) as a transaction incidental or ancillary to the main business. 8. Schedule II to the CGST Act, 2017 describes the activities to be treated as supply of goods or supply of services. As per clause 6 of the Schedule, the following composite supply is declared as

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; as defined in Section 2(83) of the Act, 2017, and therefore, taxable as a supply of services under GST. Though the above ruling will be applicable on the Company who has applied for this advance ruling but become benchmark for the others as well. From the above cited ruling, it is clear that if the food expenses would not have been charged from the employees, it is not subject to GST. Because charging from employees is main factor. But, as per clause -2 of the Schedule-1 of the CGST Act,2017 , if the goods or services are supplied without consideration to the related person or distinct person [Here, in the above case, the employer and employee is related person as defined in Explanation to Section-15 of the CGST Act,2017], even though the same shall be treated as supply. Therefore, this transaction is otherwise taxable also. Now looking at the above judgment of the AAR , there are number of questions those have been left answered . What is cost of Food on which GST shall be levied. S

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anation to Section-15 of the CGST Act,2017 . Therefore, Section 15 of CGST will be apply and accordingly cost of the food shall be determined as per Rule 28 and 30 of the CGST Rules, 2017. If the food has been outsourced and supplied to employee the cost charged to employee shall be as per rule 28 and 30 of the CGST rules as the employer and employee is related person. ITC on the above service shall be disallowed u/s 17[5] explicitly in both the cases of own canteen or outsourced. But as in the above case providing food was statutory requirement as per Factory Act ,1948, ITC on the inward services shall be allowed. Whether GST will be charged from the employees, the answer is yes as provided in Section-15[2][a] of the CGST Act,2017. Whether the Company need to raise invoice on employee and make the payment of GST. The answer is Yes as per section 31[2] of the CGST Act,2017. ______________ Author is practicing chartered accountant in Gurugram[ Haryana] and having practice in Goods and S

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Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 19-4-2018 Last Replied Date:- 16-11-2018 – Introduction Job work sector constitutes a significant industry in Indian economy. It includes outsourced activities that may or may not culminate into manufacture. The term Job-work itself explains the meaning. It is processing of goods supplied by the principal. Job work means processing or working on raw materials or semi-finished goods supplied by the principal manufacturer to the job worker. This is to complete a part or whole of the process of the finishing of an article or any other essential operation. For example, big shoe manufacturers (principals) send out the half-made shoes (upper part) to smaller manufacturers (job workers) to fit the soles in the shoes. The job workers send back the shoes to the principal manufacturer after completion of the assigned work. The concept of job work already exists in Central Excise, wherein a principal manufacturer can send inputs or

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ed are any treatment or process , the scope of the term job work is very wide. While the person sending the goods out for job work (i.e. Principal), has to be a registered person, the job worker may or may not be a registered person though operationally it would be advisable to deal with a registered person only as job worker. This definition is much wider than the one given in Notification No. 214/86 – CE dated 23rd March, 1986. In the said notification, job work has been defined in such a manner so as to ensure that the activity of job work must amount to manufacture. Thus, the definition of job work itself reflects the change in basic scheme of taxation relating to job work in the GST regime. The ownership of the goods does not transfer to the job worker but it rests with the principal. The job worker is required to carry out the process specified by the principal, on the goods. Key elements of job work under GST are as below: The ownership of the goods does not transfer to the Job

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is expected to work on the goods sent by the principal and whether the activity is covered within the scope of job work or not would have to be determined on the basis of facts and circumstances of each case. Further, the job worker, in addition to the goods received from the principal, can use his own goods for providing the services of job work. Supply Goods sent by a taxable person to a job worker will be treated as supply as supply includes all forms of supply such as sale, transfer, etc. However, the registered taxable person (the principal), under intimation and subject to such conditions as may be prescribed send any inputs and/or capital goods, without payment of tax, to a job worker for job work and from there subsequently to another job worker(s). It may be noted that, however, if the time frame of one year / three years for bringing back or further supplying the inputs / capital goods is not adhered to, the activity of sending the goods for job work shall be deemed to be a

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not to avail of the benefit of these special provisions. For Job Worker The job worker is required to obtain registration only if his aggregate turnover, to be computed on all India basis, in a financial year exceeds the specified threshold limit (i.e. ₹ 20 lakhs or ₹ 10 lakhs in case of special category States except Jammu & Kashmir) in case both the principal and the job worker are located in the same State. Where the principal and the job worker are located in different States, the requirement for registration flows from clause (i) of section 24 of the CGST Act which provides for compulsory registration of suppliers making any inter-State supply of services. However, exemption from registration has been granted in case the aggregate turnover of the inter-State supply of taxable services does not exceed ₹ 20 lakhs or ₹ 10 lakhs in case of special category States except Jammu & Kashmir in a financial year vide Notification No. 10/2017 – Integrated Tax

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worker within one year in case of inputs or within three years in case of capital goods (except moulds and dies, jigs and fixtures or tools). Certain facilities with certain conditions are offered in relation to job work, some of which are as under: A registered person (Principal) can send inputs/capital goods under intimation and subject to certain conditions without payment of tax to a job worker and from there to another job worker and after completion of job work bring back such goods without payment of tax. The principal is not required to reverse the ITC availed on inputs or capital goods dispatched to job worker. As per explanation to Section 143 of the CGST Act, for the purpose of job work, input includes intermediate goods arising from any treatment or process carried out on the inputs by the principal or the job worker. Thus, the inputs after they have undergone some process at the end of principal or job worker can be sent on job work for further treatment or process. Princ

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payment of tax or export them under bond from such place which again has to be done within the aforesaid specified period of one year or three years respectively. Failure to comply will result into liability on the Principal to treat the inputs (or capital goods) to the extent not brought back or supplied from job worker s business premises, as supplied to the job worker on the day they were sent out to job worker and accordingly pay tax and interest. Before supply of goods to job worker, principal would be required to intimate the Jurisdictional Officer containing the details of description of inputs intended to be sent by the principal and the nature of processing to be carried out by the job worker. The said intimation shall also contain the details of another job worker, if any. The inputs, semi-finished goods or capital goods are required to be sent by the principal to the job worker under the cover of a delivery challan containing specified details including where the goods are

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ing at labour charges. In that case, considering the provisions of Valuation Rules, scrap value will have to be added to labour charges for payment of GST thereon by the job worker. Compliance required for sending inputs/capital goods to a job worker Section 143 of the CGST Act provides that the principal may send and/or bring back inputs/capital goods for job work without payment of tax, under intimation to the proper officer and subject to the prescribed conditions. Rule 45 of the CGST Rules provides that the inputs, semi-finished goods or capital goods being sent for job work (including that being sent from one job worker to another job worker for further job work or those being sent directly to a job worker) shall be sent under the cover of a challan issued by the principal, containing the details specified in Rule 55 of the CGST Rules. This rule has been amended vide Notification No. 14/2018-Central tax, dated 23.03.2018 to provide that a job worker may endorse the challan issued

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cases where such goods are sent directly to a job worker. Further, Rule 55 of the CGST Rules provides that the consignor may issue a delivery challan containing the prescribed particulars in case of transportation of goods for job work. It may be noted that Rule 45 provides for the issuance of a challan by the principal whereas Rule 55 provides that the consignor may issue the delivery challan. It is also important to note that as per the provisions contained in rule 138 of the CGST Rules, an e-way bill is required to be generated by every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees even in cases where such movement is for reasons other than for supply (e.g. in case of movement for job work). The third proviso to Rule 138(1) of the CGST Rules provides that the e-way bill shall be generated either by the principal or by the registered job worker irrespective of the value of the consignment, where goods are sent by a principal locat

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b worker along with the goods. The job worker should send one copy of the said challan along with the goods, while returning them to the principal. The FORM GST ITC-04 will serve as the intimation as envisaged under section 143 of the CGST Act, 2017. Where goods are sent from one job worker to another job worker: In such cases, the goods may move under the cover of a challan issued either by the principal or the job worker. In the alternative, the challan issued by the principal may be endorsed by the job worker sending the goods to another job worker, indicating therein the quantity and description of goods being sent. The same process may be repeated for subsequent movement of the goods to other job workers. Where the goods are returned to the principal by the job worker: The job worker should send one copy of the challan received by him from the principal while returning the goods to the principal after carrying out the job work. Where the goods are sent directly by the supplier to

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b work, are sent in piecemeal quantities by a job worker to another job worker or to the principal, the challan issued originally by the principal cannot be endorsed and a fresh challan is required to be issued by the job worker. Submission of intimation: Rule 45(3) of the CGST Rules provides that the principal is required to furnish the details of challans in respect of goods sent to a job worker or received from a job worker or sent from one job worker to another job worker during a quarter in FORM GST ITC-04 by the 25th day of the month succeeding the quarter or within such period as may be extended by the Commissioner. It is the responsibility of the principal to include the details of all the challans relating to goods sent by him to one or more job worker or from one job worker to another and its return therefrom. The FORM GST ITC-04 will serve as the intimation as envisaged under section 143 of the CGST Act. Liability to issue invoice, determination of place of supply and paymen

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nd dies, jigs and fixtures or tools may not be included in the value of job work services provided its value has been factored in the price for the supply of such services by the job worker. It may be noted that if the job worker is not registered, GST would be payable by the principal on reverse charge basis in terms of the provisions contained in section 9(4) of the CGST Act. However, the said provision has been kept in abeyance for the time being. Supply of goods by the principal from the place of business/premises of job worker: Section 143 of the CGST Act provides that the principal may supply, from the place of business /premises of a job worker, inputs after completion of job work or otherwise or capital goods (other than moulds and dies, jigs and fixtures or tools) within one year or three years respectively of their being sent out, on payment of tax within India, or with or without payment of tax for exports, as the case may be. This facility is available to the principal only

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d in State A, it will be an intra-State supply. Supply of waste and scrap generated during the job work: Sub – section (5) of Section 143 of the CGST Act provides that the waste and scrap generated during the job work may be supplied by the registered job worker directly from his place of business or by the principal in case the job worker is not registered. The principles enunciated in para (b) above would apply mutatis mutandis in this case. Violation of conditions laid down in section 143: As per the provisions contained in section 143 of the CGST Act, if the inputs or capital goods (other than moulds and dies, jigs and fixtures or tools) are neither received back by the principal nor supplied from the job worker s place of business within the specified time period, the inputs or capital goods (other than moulds and dies, jigs and fixtures or tools) would be deemed to have been supplied by the principal to the job worker on the day when such inputs or capital goods were sent out to

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s of the provisions contained in section 9(4) of the CGST Act. However, the said provision has been kept in abeyance for the time being. Further, there is no requirement of either returning back or supplying the goods from the job worker s place of business/premises as far as moulds and dies, jigs and fixtures, or tools are concerned. Availability of input tax credit to the principal and job worker In view of the provisions contained in clause (b) of sub-section (2) of section 16 of the CGST Act, the input tax credit would be available to the principal, irrespective of the fact whether the inputs or capital goods are received by the principal and then sent to the job worker for processing, etc. or whether they are directly received at the job worker s place of business/premises, without being brought to the premises of the principal. Further, the job worker is also eligible to avail ITC on inputs, etc. used by him in supplying the job work services if he is registered. It may be noted

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efore may be only for processing or complete manufacture. However as per the provisions of Section 143(1) the tax is not payable for goods sent for job work. The service provided by the job worker requires payment of tax as applicable for the services rendered. Specific confirmation that the activity of the manufacture can also be covered under job work could help to avoid any ambiguity. Conclusion Key for effective compliance of Job Work provisions under GST lie in: proper intimation to the jurisdictional officer proper covering challan/ E-way Bill compliances timely return/ supply of processed goods from the place of business of the Job Worker. = = = = = = = = – Reply By Nikhil Oltikar – The Reply = Dear Sir,Ref: As per Section 143 of the CGST Act, there is no requirement that scrap generated at job worker end has to be brought back by the Principal. It may be supplied by the job worker directly from his place of business on payment of tax, if such job worker is registered, or by the

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2018 (7) TMI 840 – CESTAT CHENNAI – TMI – Clandestine removal – shortages of scrap – closure of factory – evidences to prove clandestine activity – Penalty u/r 26 – Held that:- The demand is solely based upon the shortages detected by the officers during the course of their visits Admittedly, there is no other evidence indicating procurement of raw materials, clandestine manufacture of the goods, their transportation or identification of the buyers etc., so as to lead to the inevitable conclusion of clandestine removal – It is well settled law that the allegations of clandestine removal, cannot be upheld merely on the basis of shortages in stock – demand set aside.
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Penalty on the individuals – Held that:- Inasmuch as, there is no dispute about the fact of settlement of dispute by the main noticee M/s. Ashok Magnetics Pvt. Ltd., before the Settlement Commission, penalty proceedings against the other co-noticees i.e., Director and the employees, are not sustainable – penalty set a

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td., availed the Cenvat credit of duty based upon the invoices issued by the assessee without the corresponding supply of the materials. 3. In view of the foregoing, proceedings were initiated against the main appellant proposing confirmation of demand of duty in respect of shortages of scrap detected at the time of visit of the officers along with imposition of penalties on the company. The notice also proposed recovery proceedings against M/s. Ashok Magnetics Pvt. Ltd., alleging that they received only the invoices and have availed credit on the basis of these invoices, without actually receiving the scrap from the present appellant. Accordingly, penalties were proposed to be imposed upon the other two appellants also in terms of the provisions of Rule 26 of Central Excise Rules. 4. The appellant during the course of adjudication took a categorical stand that the Revenue's case is self-contradictory in respect of clearances – on the one hand, they allege shortage of scraps and on

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the present assessee should have been dropped. The original adjudicating authority did not find favour with the above submissions of the appellant and confirmed demand of ₹ 1,54,146/- along with imposition of identical penalty on the manufacturing Unit. In addition, identical penalties were imposed on the other two appellants in terms of Rule 26. The said order was upheld by Commissioner (Appeals) but penalties on the individual appellants were reduced to ₹ 1,00,000/- and ₹ 50,000/- respectively. The said order of Commissioner (Appeals) is impugned before Tribunal. 5. As regards the demand of ₹ 1,54,146/- on the finding of clandestine removal, I note that the same is solely based upon the shortages detected by the officers during the course of their visits Admittedly, there is no other evidence indicating procurement of raw materials, clandestine manufacture of the goods, their transportation or identification of the buyers etc., so as to lead to the inevitable

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In which case, the penalty proceedings against the other co-noticees cannot continue. I find that the said issue is also no more res integra in view of the decision of the Mumbai Bench of the Tribunal in the case of S.K. Colombowala Vs Commissioner of Customs (Import), Mumbai reported in 2007 (220) E.L.T.492 (Tri. -Mumbai). It was held that in case of settlement by the main noticee, the penalty proceedings against co-noticees would also get dropped and cannot continue. The said decision stand followed in the case of (i) M/s. Kinship Agency Pvt Ltd Vs Commissioner of Customs (I), Nhava Sheva reported in 2016 (334) E.L.T.695 (Tri. -Mumbai); (ii) M/s. Windoors (India) Vs Commissioner of Central Excise, Mumbai-II reported in 2009 (246) E.L.T.345 (Tri.-Mumbai) and (iii) M/s. Pearl Polymers Ltd Vs Commissioner of Central Excise, Raigad reported in 2008 (226) E.L.T.566 (Tri. -Mumbai). In fact, the list is unending and reference cannot be made to all precedent decisions and it is sufficient t

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GST – States – NO.KA.NI.-2-666/XI-9(42)/17 – Dated:- 19-4-2018 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION NO.KA.NI.-2-666/XI-9(42)/17-U.P. ACT-1-2017-ORDER (124)-2018, Lucknow : Dated : April 19, 2018 In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P Act no. 1 of 2017), read with section 21 of the Uttar Pradesh general clauses Act, 1904 (U.P. Act no. 1 of 1904) the Governor, on the recommendatio

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2018 (5) TMI 864 – CESTAT HYDERABAD – TMI – Refund of Central Excise duty paid – Board Circular F No. 261/27/3/2006-CX8 dated 14.08.2008 – Held that: – ICRISAT has to satisfy some conditions for refund Central Excise duty paid on petroleum products procured by them. It is not disputed in these appeals that ICRISAT had complied with the conditions in the refund claims filed for as per Board Circular dated 14.08.2008 – respondent herein is eligible for the refund of an amount paid towards Central Excise duty on the fuel consumed by them during the relevant period in question – Appeal dismissed – decided against Revenue. – Appeal No. E/31052-31054/2017 – A/30485-30487/2018 – Dated:- 19-4-2018 – Mr. M. V. Ravindran., Member (Judicial) Shri Arun Kumar, Deputy Commissioner (AR) for the Appellant. Shri S. Thirumalai, Advocate for the Respondent. [Order per: M. V. Ravindran.] These three appeals are directed against Orders-in- Appeal No. HYD-EXCUS-001-APP-040, 041 & 042-17-18-ST dated 19.

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Board Circular F No. 261/27/3/2006-CX8 dated 14.08.2008 dropped the proceedings initiated by the show cause notice, sanctioned all the refunds. Revenue Authorities preferred appeals before the First Appellate Authority. The First Appellate Authority in the impugned order after considering the issue holistically upheld the Order-in-Original and rejected the Department s appeals by the reasoned findings, which I reproduce. 6. I have considered the submissions made in the departmental application and those made by the respondent in writing as well as those made during the personal hearing held in the matter. The issue for decision is whether the respondent being an international organization is entitled to exemption from payment of Central Excise duty under Notification No. 108/95-C.E on HSD obtained and to the refund of duty of excise paid on such HSD used by them since they had paid duty on them at the time of clearance from IOCL. As regards facts it is not is dispute that ICRISAT is a

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facility and modern bio-tech laboratory which are technical requirements in the research activities being carried on by them. They are mandated under law to do such activities. It has further been submitted that fuel is being used also for transport of research materials and research related activities apart from running the official vehicles maintained by them. Therefore, it is evident that HSD consumed by the respondent is primarily to be regarded as raw material/consumable for the business carried on by the respondent in the field of research and related activities mandated under its incorporation and not solely for use as fuel in the motor vehicles maintained by them. Keeping in view the intention of the Notification which is to extend the benefit of exemption to goods supplied to international organizations, I am of the considered view that the exemption provided has to be made effective by way of the refund mechanism applicable to such organization because of the administrative d

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onal organizations is required to be restricted by the quantity limit per vehicle per month specified therein. The respondent has sought to submit that the said circulars would apply only to diplomatic missions and that they being an international organization cannot be considered as a diplomatic mission. However, it is my considered view that the circular F.No. III/7/76-CX3 dt. 20.04.1976 relied upon in the departmental application seeking to restrict the quantity of petroleum products to 350 litres per month would be applicable to the respondent in view of the fact that the said circular as presented in the Public Notice issued by Delhi Central Excise Collectorate available on record refers in its title to the UN and its agencies. The respondent being a notified agency under Section 3 of the United Nations (Privileges and Immunities) Act, 1947 is eligible to the exemption under Notification No. 108/95-C.E but restricted by the instructions issue by CBEC on petrol/HSD etc. Such restri

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19.10.1979 has not included international organization for such restriction on quantity. Therefore, the restriction of the amount of refund admissible on fuel on per litre basis would not apply to the instant case. It is also noted that while granting adhoc exemption order No. 137/01/2011-CX issued in F.No. 101/14/2010-CX3 dated 27.04.2011, CBEC has held that since ICRISAT has been granted privileges under United Nations (Privileges and Immunities) Act, 1947 they are entitled to exemption from payment of excise duties on various items for official use in terms of the international conventions. 7. In view of the above discussion, I am of the considered view that the respondent is entitled to exemption under Notification No. 108/95-C.E and consequently for refund of Central Excise duty paid on the fuel used for undertaking research work and other allied activities. However, as regards the quantity of fuel consumed by the respondent with reference to running and maintenance of official ve

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. It was directed that such difficulties should be examined and intimated to the Board for providing mechanism for refund, if necessary. It has now been reported that there is difficulty in extending the benefit of Notification No. 108/95-Central Excise dated 28.08.1995 (as amended) to Petroleum, Oil and Lubricants which are not supplied to ICRISAT directly by the manufacturers but through their depots. It has been reported that oil companies cannot supply the goods from refinery to ICRISAT as these are transferred through a pipeline and not in a tanker. Therefore benefit of Notification cannot be extended while clearing goods from factory. The provisions of refund for goods supplied to diplomatic mission has also been referred. Accordingly, a proposal has been received by the Board from Chief Commissioner of Central Excise, Visakhapatnam for providing a refund mechanism in this case. 3. The matter has been examined. As per Section 11B (1) a refund claim is to be submitted in the presc

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T making the claim is located, ICRISAT should also issue a certificate that the goods for which the refund claim is made are meant for ICRISAT official use. As for submission of documents to show that the incidence of duty has been borne by ICRISAT, the invoice issued by the sale outlet of the oil company should contain the particulars of the amount representing duty and it should be endorsed on the invoice that the goods are sold to ICRISAT from the duty paid stock. It can be seen from the above reproduced Board Circular, ICRISAT has to satisfy some conditions for refund Central Excise duty paid on petroleum products procured by them. It is not disputed in these appeals ICRISAT had complied with the conditions in the refund claims filed for as per Board Circular dated 14.08.2008, I find both the lower authorities were correct coming to a conclusion with the respondent herein is eligible for the refund of an amount paid towards Central Excise duty on the fuel consumed by them during th

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GST – States – F.1-11(91)-TAX/GST/2018(Part) – Dated:- 19-4-2018 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) Dated, Agartala, the 19th April, 2018 NOTIFICATION NO. F.1-11(91)-TAX/GST/2018(Part) Dated, Agartala, the 19th April, 2018 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 (Fourth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Tripura State Goods and Services Tax Rules, 2017, – (i) in rule 89, for sub-rule (5), the following shall be substituted, namely:- (5). In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per t

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he Central Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund. (2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund. (3) Accounts of the Fund maintained by the Central Government shall be subject to audit by the Comptroller and Auditor General of India. (4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the Committee ) with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers. (5) (a) The Committee shall meet as and when necessary, generally four times in a year; (b) the Committee shall meet at such time and place as the Chairman, or in his absence

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ary for proper evaluation of the application; (c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of-the State Government, as the case may be; (d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant; (e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act; (f) to recover any sum due from any applicant in accordance with the provisions of the Act; (g) to require any applicant, or class Of applicants to submit a periodical report, indicating proper utilisation of the grant; (h) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars; (i) to recommend minimum fi

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class of complainants in a consumer dispute, after its final adjudication; (d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee); (e) for making available up to 50% of the funds credited to the Fund each year, for publicity/ consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty five crore rupees per annum. Explanation.- For the purposes of this rule, (a) applicant means, (i) the Central Government or State Government; (ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State or Union Territory; (iii) any agency or organization engaged in consumer welfare activities for a minimum period of three years, registered under the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force; (iv) village or

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blished under sub-section (l) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers; (d) Committee means the Committee constituted under sub-rule (4); (e) consumer has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which central tax has been paid; (f) Fund means the Consumer Welfare Fund established by the State Government under section 57 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017); (g) proper officer means the officer having the power under the Act to make an order that the whole or any part of the state tax is refundable; (iii) in FORM GST ITC-03, after entry 5 (e), for the instruction against ** , the following shall be substituted, namely:- **The value of capital goods shall be the invoice value reduced by 1/60th per month or part thereof from the date of invoice (i

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4 5 6 7 8 9 10 11 12 8 (a) Inputs held in stock (where invoice is available) 8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available) 8 (c) Capital goods/plant and machinery held in stock 8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock (where invoice is not available) 9. Amount of tax payable and paid (based on Table 8) Sl.No. Description ITC reversible/Tax payable Tax paid along with application for cancellation of registration (GST REG-16) Balance tax payable (3-4) Amount paid through debit to electronic cash ledger Amount paid through debit to electronic credit ledger Central Tax State/ Union territory Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 10 1. Central Tax 2. State/Union territory Tax 3. Integrated Tax 4. Cess 10. Interest, late fee payable and paid Description Amount payable Amount Paid 1 2 3 (I) Interest on account of (a) Integrated Tax (b) Central Tax (c) State/Union territory Tax (d

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n care of while providing details of stock at Sl. No.8: (i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods; (ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purchase taking useful life as five years. 4. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8 (against entry 8 (d)) shall be duly certified by a practicing chartered accountant or cost accountant. Copy of the certificate shall be uploaded while filing the details. (v) for FORM GST DRC-07, the following shall be substituted, namely:- FORM GST DRC-07 [See rule 142(5)] Summary of the order 1. Details of order – (a) Order No. (b) Order date (c) Tax period – 2. Issue

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GST – States – 6173/CT – Dated:- 19-4-2018 – Commissionerate of CT & GST, Odisha (At Cuttack) (Finance Department, Government of Odisha) Letter No. 6173/CT Dated 19-04-2018 To GST Circle Heads (All Circles) Sub: Registration of TDS Authorities under GST Act Sir/Madam, On the aforementioned subject, it is to inform you that TDS provisions of the GST Acts are likely to come into effect from 01.07.2018. As per the mandate in Section 51 of theOGST/CGST Act, the notified tax deducting authorities shall have to deduct SGST @ 1% and on every intra-state supply where the supply value exceeds ₹ 2.5 lakhs. In case of inter-state supply with supply value exceeding ₹ 2.5 lakhs, the rate of deduction will be 2% of the supply value as IG

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ne percent or more participation by way of equity or control to carry out any function (b) Society established by the Central Government or State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860) (c) Public Sector Undertakings Accordingly, there is a need for identifying the prospective TDS Authorities located within your jurisdiction and ask them for registration. Even for registration, the prospective TDS Authorities may require some assistance by way of sensitization and hand-holding support. A Nodal Officer should be nominated at the Circle level to handle all TDS related activities. The name, Mobile number and e-mail of the Nodal Officer should be sent through intramail-lD- acctaudit@ctdod.in. The

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h as PSUs and Local Authorities, etc. might have already been registered under GST as a tax payer. In spite of that, they need to have separate registration as TDS authorities as per the requirements of Section 24(vi) of the OGST/CGST Acts. Please take note that this instruction is only for ensuring registration of TDS authorities under Section-24(vi) of the CGST Act, 2017 and OGST Act, 2017. The TDS authorities are now not authorised to deduct tax at source immediately after registration. The date from which the TDS authorities shall be liable for deduction of tax at source shall be intimated later. Yours faithfully Saswat Mishra Commissioner of CT & GST Odisha (at Cuttack) – Circular – Trade Notice – Public Notice – Instructions – Off

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