Goods and Services Tax

Nagaland Goods and Services Tax (Nineteenth Amendment) Rules, 2018.
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/172 Dated:- 13-6-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
NOTIFICATION [F.NO.FIN/REV-3/GST/1/08 (PT-1)/172]
DATED 13-6-2018
In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Nagaland Goods and Services Tax (Nineteenth Amendment) Rules, 2018.
(2) They shall come into force on the date of issue of this notification.
2. In the Nagaland Goods and Services Tax Rules, 2017,-
(i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that the value of supplies on account of any am

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t tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and
(b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4)."
(iv) with effect from 01st July, 2017, in rule 95,in sub-rule (3), for clause (a), the following shall be substituted, namely:-
"(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;";
(v) in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that an amount equivalent to fifty per cent, of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund.";
(vi) in rule 133, for sub-rule (3), the following shall be substituted, namely:-
"(3) Where the Authority determines that a registered person has not passed on

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specified under the Act; and
(e)m cancellation of registration under the Act.
Explanation: For the purpose of this sub-rule, the expression, "concerned State" means the State in respect of which the Authority passes an order.";
(vii) in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:-
"(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.";
(viii) in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-
"10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.";
(ix) with effect from 01st July, 2017, in FORM GST PCT-01, in PART B,
(a) against Sl. No. 4, after entry (10), the following shall be inserted, namely:-
"(11) Sales Tax practitioner under existi

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/Union
territory
Tax
No.
Date
Taxable
Value
Integrated
Tax
Central
Tax
State Tax
/Union
territory
Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
(b) for Statement 5B, the following Statement shall be substituted, namely:-
"Statement 5B
[see rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
SI. No.
Details of invoices of outward supplies in
case refund is claimed by supplier/
Details of invoices of inward supplies in case
refund is claimed by recipient
Tax paid
GSTIN of
the supplier
No.
Date
Taxable
Value
Integrated
Tax
Central
Tax
State Tax/
Union Territory
Tax
Cess
1
2
3
4
5
6
7
8
9
Amendment of Form GST RFD-01A.-
13. In Form GST RFD-01A, in Annexure-1,-(a) for the existing Statement-IA, the following shall be substituted, namely:-
"Statement 1A
[see rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl. No.

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Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2018.
F.12(46)FD/TAX/2017-Pt-II-051 Dated:- 13-6-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION NO.F.12 (46) FD/TAX/2017- PT-II-54
Jaipur, DATED 13-6-2018
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:-
Short title and commencement
1. (1) These rules may be called the Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
Amendment of rule 37
2. In sub-rule (1) of rule 37 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, after the existing proviso, the

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rted rated supply of goods and services,
Explanation: For the purposes of this sub-rule, the expressions,-
(a) Net ITC shall mean input tax credit availed on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and
(b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).".
Amendment of rule 95
5. The existing clause (a) of sub-rule (3) of rule 95 of the said rules shall be substituted by the following, with effect from 1st July, 2017, namely:-
"(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;";
Amendment of rule 97
6. In sub-rule (1) of rule 97 of the said rules, after the existing proviso, the following new proviso shall be inserted, namely:-
"Provided further that an amount equivalent to fifty per cent, of the amount of cess determined under sub-section (5) of sect

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to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent, from the date of collection of the higher qmount till the date of the return of such amount or recovery of the amount including interest not returned, as the case may be;
(c) the deposit of an amount equivalent to fifty per cent, of the amount determined under the above clause in the Fund constituted under section 57 and the remaining fifty per cent, of the amount in the Fund constituted under section 57 of the Goods and Services Tax Act, 2017 of the concerned State, where the eligible person does not claim return of the amount or is not identifiable;
(d) imposition of penalty as specified under the Act; and
(e) cancellation of registration under the Act.
Explanation:- For the purpose of this sub-rule, the expression, "concerned State" means the State in respect of which the Authority passes an order".
Amendment of rule 138
9. In sub-rule

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n column 3, against serial number 4, after the existing entry (10), the following new entries (11) and (12) shall be added, with effect from 01st July, 2017, namely:-
"(11) Sales Tax practitioner under existing law for a period of not less than five years . .
(12) tax return preparer under existing law for a period of not less than five years" and
(b) after the "Consent" and before the "Verification", the following shall be inserted, with effect from 01st July, 2017, namely:-
"(11) Sales Tax practitioner under existing law for a period of not less than five years
(12) tax return preparer under existing law for a period of not less than five years";
(b) after the "Consent", the following shall be inserted, namely:-
"Declaration
I hereby declare that:
(i) I am a citizen of India;
(ii) I am a person of sound mind;
(iii) I have not been adjudicated as an insolvent; and
(iv) I have not been convicted by a compete

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case refund is claimed by supplier/
Details of invoices of inward supplies in case
refund is claimed by recipient
Tax paid
GSTIN of
the supplier
No.
Date
Taxable
Value
Integrated
Tax
Central
Tax
State Tax/
Union Territory
Tax
Cess
1
2
3
4
5
6
7
8
9
Amendment of Form GST RFD-01A.-
13. In Form GST RFD-01A, in Annexure-1,-(a) for the existing Statement-IA, the following shall be substituted, namely:-
"Statement 1A
[see rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl. No.
Details of
invoices of
inward supplies
received
Tax paid
on inward
supplies
Details of
invoices of
outward supplies
issued
Tax paid
on outward
supplies
GSTIN of
the
supplier
No.
Date
Taxable
Value
Integrated
Tax
Central
Tax
State Tax
/Union territory
Tax
No.
Date
Taxable
Value
Integrated
Tax
Central
Tax
State Tax
/Union territory
Tax
1
2

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In order to clarify the completion of scrutiny & assessment up to 30-6-2017 of all acts subsumed in gst.
NO.1/2018 Dated:- 13-6-2018 Assam SGST
GST – States
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX
ASSAM KAR BHAWAN
CIRCULAR NO.1/2018
[NO.CTS-81/2007/PT/39],
DATED 13-6-2018
With implementation of Assam Goods and Services Act, 2017 from 1st July, 2017 Assam Value Added Tax Act, 2003 and Central Sales Tax Act, 1956 [except alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine], Assam Entry Tax Act, 2008, Assam Amusement and Betting Tax Act, 1939, Assam Tax on Luxuries (Hotels, Lodging Houses

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dealers under Central Sales Tax Act, 1956. Therefore, the provision of assessment under Assam Value Added Tax Act, 2003 applies to the dealers under Central Sales Tax Act, 1956. Under this act, a dealer claims concessional rate of tax on the strength of statutory forms. The dealer may or may not possess the statutory forms. It is therefore necessary to verify the authenticity of the statutory forms and their correctness in respect of claim of concessions rate of tax. In view of the above, all Assistant Commissioners of Taxes/Superintendent of Taxes are directed to take up audit assessment of all the dealers registered under Central Sales Tax Act having annual inter-state turnover including stock transfer and export of ₹ 10 lakhs or m

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e under the law. Considering the nature of the works contract, the assessing officers can easily infer from the returns submitted and utilization of statutory forms issued in a particular financial year whether the goods imported on the strength of statutory forms have been utilized for works contract or have been disposed/used otherwise. In view of the above, all Assistant Commissioners/Superintendent of Taxes are directed to take up audit assessment of dealers within their own circle upto 30-06-2017, If
(i) the dealer has claimed tax deducted at source of ₹ 4 lakh or more in a financial year upto 2016-17 and ₹ 1 lakh or more in the quarter 30-06-2017; or
(ii) the dealer has imported goods worth more than ₹ 10 lakh in

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Gujarat Goods and Services Tax (Fifth Amendment) Rules, 2018.
26/2018-STATE TAX Dated:- 13-6-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar
NOTIFICATION NO.26/2018-STATE TAX
Dated the 13th June, 2018.
[NO.(GHN-54)GSTR-2018(24)-TH]
In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Gujarat Goods and Services Tax (Fifth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force from the 13th day of June, 2018.
2. In the Gujarat Goods and Services Tax Rules, 2017,-
(i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that the value of supplies on account of any amount added in accordan

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for which refund is claimed under sub-rules (4A) or (4B) or both; and
(b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4)."
(iv) with effect from 01st July, 2017, in rule 95,in sub-rule (3), for clause (a), the following shall be substituted, namely:-
"(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;";
(v) in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that an amount equivalent to fifty per cent of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund.";
(vi) in rule 133, for sub-rule (3), the following shall be substituted, namely:-
"(3) Where the Authority determines that a registered person has not passed on the benefit of the reduc

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ation of registration under the Act.
Explanation: For the purpose of this sub-rule, the expression, "concerned State" means the State in respect of which the Authority passes an order.";
(vii) in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:-
"(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.";
(viii) in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-
"10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.";
(ix) with effect from 01st July, 2017, in FORM GST PCT-01, in PART B,
(a) against Sl. No. 4, after entry (10), the following shall be inserted, namely:-"
(11) Sales Tax practitioner under existing law for a period of not less than five year

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l
Tax
State Tax/Union territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
“;
(b) for Statement 5B, the following Statement shall be substituted, namely:-
“Statement 5B
[see rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl. No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices ofinward supplies in case refund is claimed by recipient
Tax paid
GSTIN ofthe supplier
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax/Union Territory Tax
Cess
1
2
3
4
5
6
7
8
9
;”
(xi) in FORM GST RFD-01A, in Annexure-1,
(a) for Statement 1A, the following Statement shall be substituted, namely:-
“Statement 1A
[see rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl.
No.
Details of invoices ofinward supplies received
Tax paid on inwardsupplies
Details ofinvoices ofoutward suppliesissued
Tax paid on outward

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Bihar Goods and Services Tax (Fifth Amendment) Rules, 2018.
S.O. 186 Dated:- 13-6-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
BIHAR GOVERNMENT
Commercial Tax Department
NOTIFICATION NO.S.O. 186 [F.NO.BIKRI KAR/GST/VIVIDH-21/2017 (PART-2) 1725)],
Dated: 13th June, 2018
In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Bihar Goods and Services Tax (Fifth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force with effect from 13th June, 2018.
2. In the Bihar Goods and Services Tax Rules, 2017,-
(i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that the value of supplies on account of any amount added in accordance with the provision

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laimed under sub-rule (4A) or (4B) or both; and
(b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4)."
(iv) with effect from 01st July, 2017, in rule 95,in sub-rule (3), for clause (a), the following shall be substituted, namely:-
"(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;";
(v) in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund.";
(vi) in rule 133, for sub-rule (3), the following shall be substituted, namely:-
"(3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of t

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of registration under the Act.
Explanation: For the purpose of this sub-rule, the expression, "concerned State" means the State in respect of which the Authority passes an order.";
(vii) in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:-
"(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.";
(viii) in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-
"10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.";
(ix) with effect from 01st July, 2017, in FORM GST PCT-01, in PART B,
(a) against Sl. No. 4, after entry (10), the following shall be inserted, namely:-
"(11) Sales Tax practitioner under existing law for a period of not less than five years
(

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al
Tax
State Tax/Union territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
“;
(b) for Statement 5B, the following Statement shall be substituted, namely:-
“Statement 5B
[see rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl. No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices ofinward supplies in case refund is claimed by recipient
Tax paid
GSTIN ofthe supplier
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax/Union Territory Tax
Cess
1
2
3
4
5
6
7
8
9
;”
(xi) in FORM GST RFD-01A, in Annexure-1,
(a) for Statement 1A, the following Statement shall be substituted, namely:-
“Statement 1A
[see rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl.
No.
Details of invoices ofinward supplies received
Tax paid on inwardsupplies
Details ofinvoices ofoutward suppliesissued
Tax paid on outwar

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Notifying perishable or hazardous goods that may be disposed of after seizure under section 67(8) of the WBGST Act, 2017
27/2018-State Tax Dated:- 13-6-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 769-F.T.
Howrah, the 13th day of June, 2018.
No. 27/2018-State Tax
In exercise of the powers conferred by sub-section (8) of section 67 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the said Act), the Governor is pleased hereby to notifiy the goods or the class of goods (hereinafter referred to as the said goods) mentioned in the Schedule below, which shall, as soon as

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I of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
(11) Pharmaceutical products falling within Chapter 30 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
(12) Fireworks
(13) Red Sander
(14) Sandal wood
(15) All taxable goods falling within Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
(16) All unclaimed/abandoned goods which are liable to rapid depreciation in value on account of fast change in technology or new models etc.
(17) Any goods seized by the proper officer under section 67 of the said Act, which are to be provisionally released under sub-section (6) of section 67 of the said Act, but provisional release has not been taken by the concerned person wit

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Seeks to amend West Bengal Goods and Services Tax Rules, 2017. (Fifth Amendment, 2018)
26/2018-State Tax Dated:- 13-6-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 768-F.T.
Howrah, the 13th day of June, 2018.
No. 26/2018-State Tax
In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West
Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force with immediate effect.
2. In the West Bengal Goods and Services Tax Rules, 2017, –
(i) in rule 37, in sub-rule (l), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that th

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period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and
(b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).”
(iv) with effect from 01st July, 2017, in rule 95, in sub-rule (3), for clause (a), the following shall be substituted, namely:-
"(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;";
(v) in rule 97, in sub-rule (l), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund.";
(vi) in rule 133, for sub-rule (3), the following shall be substituted, namely:-
"(3) Where the Authority determines that a registered per

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r is not identifiable;
(d) imposition of penalty as specified under the Act; and
(e) cancellation of registration under the Act.";
Explanation: For the purpose of this sub-rule, the expression, “concerned State” means the state in respect of which the Authority passes an order.”;
(vii) in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:-
"(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.'
(viii) in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-
"10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 201 7, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.",
(ix) with effect from 01st July, 2017, in FORM GST PCT-01, in PART B,
(a) against SI. No. 4, after entry (10), the following shall be inserted, namely:"(l

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ax
State Tax /Union territory Tax
No.
Da te
Taxable Value
Integra ted Tax
Central
Tax
State Tax /Union territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
“;
(b) for Statement 5B, the following Statement shall be substituted, namely:-
“Statement 5B
[see rule 89(2)(g)]
Refund Type: On account of deemed exports(Amount in R
Sl. No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices ofinward supplies in case refund is claimed by recipient
Tax paid
GSTIN ofthe supplier
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax /Union Territory Tax
Cess
1
2
3
4
5
6
7
8
9
;”
(xi) in FORM GST RFD-01A, in Annexure-1,
(a) for Statement 1A, the following Statement shall be substituted, namely:-
“Statement 1A
[see rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl.
No.
Details of invoices ofinward supplies received
Tax pai

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The Tamil Nadu Goods and Services Tax (Fifth Amendment) Rules, 2018.
G.O. Ms. No. 66 Dated:- 13-6-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (MS) NO.66
DATED:13.06.2018
Vaigasi- 30
Thiruvalluvar Aandu, 2049
NOTIFICATION
No. SRO A-34(a)/2018
In exercise of the powers conferred by section 164 of Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Tamil Nadu Goods and Services Tax (Fifth 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 Tamil Nadu Goods and Services Tax Rules, 2017, –
(i) in rule 37, in sub-rule (l), after the proviso, the following proviso shall be inse

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ax credit availed on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and
(b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).”
(iv) with effect from 01st July, 2017, in rule 95, in sub-rule (3), for clause (a), the following shall be substituted, namely:-
"(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;";
(v) in rule 97, in sub-rule (l), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 201 7), shall be deposited in the Fund.";
(vi) in rule 133, for sub-rule (3), the following shall be substituted, namely:-
"(3) Wher

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ble person does not claim return of the amount or is not identifiable;
(d) imposition of penalty as specified under the Act; and
(e) cancellation of registration under the Act.";
Explanation: For the purpose of this sub-rule, the expression, “concerned State” means the state in respect of which the Authority passes an order.”;
(vii) in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:-
"(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.'
(viii) in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-
"10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 201 7, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.",
(ix) with effect from 01st July, 2017, in FORM GST PCT-01, in PART B,
(a) against SI. No. 4, after entry (10), t

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Date
Taxable Value
Integrated Tax
Central Tax
State Tax /Union territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax/Union territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
“;
(b) for Statement 5B, the following Statement shall be substituted, namely:-
“Statement 5B
[see rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl.No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
GSTIN of the supplier
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax /Union Territory Tax
Cess
1
2
3
4
5
6
7
8
9
;”
(xi) in FORM GST RFD-01A, in Annexure-1,
(a) for Statement 1A, the following Statement shall be substituted, namely:-
“Statement 1A
[see rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl.No.
Details of in

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Goods and Services Tax – Tamil Nadu Goods and Services Tax Act, 2017 – Perishable or hazardous goods to be disposed of after seizure under section 67(8) of the Tamil Nadu Act 19 of 2017 – Notification – Issued.
G.O. Ms. No. 67 Dated:- 13-6-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (MS) NO.67
DATED:13.06.2018
Vaigasi- 30
Thiruvalluvar Aandu, 2049
NOTIFICATION
In exercise of the powers conferred by sub-section (8) of section 67 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter referred to as the said Act) , the Governor of Tamil Nadu hereby notifies the goods or the class of go

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(9) Dangerous drugs and psychotropic substances
(10) Bulk drugs and chemicals falling under Section VI of the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975)
(11) Pharmaceutical products falling within Chapter 30 of the First Schedule to the
Customs Tariff Act, 1975 (Central Act 51 of 1975)
(12) Fireworks
(13) Red Sander
14) Sandalwood
(15) All taxable goods falling within Chapters I to 24 of the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975)
(16) All unclaimed/abandoned goods which are liable to rapid depreciation in value on account of fast change in technology or new models etc.
(17) Any goods seized by the proper officer under section 67 of the said Act, which are to be provis

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Goods which may be disposed off by the proper officer after its seizure under the Tripura State Goods and Services Tax Act, 2017
F.1-11(91)-TAX/GST/2018 Dated:- 13-6-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
No.F.1-11(91)-TAX/GST/2018
Dated, Agartala, the-13th June, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (8) of section 67 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereinafter referred to as the said Act), the State Government hereby notifies the goods or the class of goods (hereinafter referred to as the said goods) mentioned in the Schedule below, which shall, as soon as may be

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First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
(11) Pharmaceutical products falling within Chapter 30 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
(12) Fireworks
(13) Red Sander
(14) Sandalwood
(15) All taxable goods falling within Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
(16) All unclaimed/abandoned goods which are liable to rapid depreciation in value on account of fast change in technology or new models etc.
(17) Any goods seized by the proper officer under section 67 of the said Act, which are to be provisionally released under sub-section (6) of section 67 of the said Act, but provisional release has not been taken by the concerned person within a per

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Tripura State Goods and Services Tax (Fifth Amendment) Rules, 2018.
F.1-11(91)-TAX/GST/2018 Dated:- 13-6-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
No.F.1-11(91)-TAX/GST/2018
Dated, Agartala, the 13th June, 2018
NOTIFICATION
In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:-
(l) These rules may be called the Tripura State Goods and Services Tax (Fifth 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, –
in rule 37, in sub-rule (l), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that

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ant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and
(b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).”
(iv) with effect from 01st July, 2017, in rule 95, in sub-rule (3), for clause (a), the following shall be substituted, namely:-
"(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;";
(v) in rule 97, in sub-rule (l), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 201 7), shall be deposited in the Fund.";
(vi) in rule 133, for sub-rule (3), the following shall be substituted, namely:-
"(3) Where the Authority determines that a registered

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unt or is not identifiable;
(d) imposition of penalty as specified under the Act; and
(e) cancellation of registration under the Act.";
(vii) in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:-
"(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.'
(viii) in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-
"10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 201 7, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.",
(ix) with effect from 01st July, 2017, in FORM GST PCT-01, in PART B,
(a) against SI. No. 4, after entry (10), the following shall be inserted, namely:"(l l) Sales Tax practitioner under existing law for a period of not less than five years
(12) tax return preparer under existing law for a period of

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5
6
7
8
9
10
11
12
13
14
“;
(b) for Statement 5B, the following Statement shall be substituted, namely:-
“Statement 5B
[see rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl. No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
GSTIN of the supplier
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax /Union Territory Tax
Cess
1
2
3
4
5
6
7
8
9
;”
(xi) in FORM GST RFD-01A, in Annexure-1,
(a) for Statement 1A, the following Statement shall be substituted, namely:-
“Statement 1A
[see rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl.
No.
Details of invoices of inward supplies received
Tax paid on inward supplies
Details of invoices of outward supplies issued
Tax paid on outward supplies
GSTIN of the supplier
No.

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CCE & GST, New Delhi Versus M/s Amar Lal Bhawani, Shri Deepak Kumar, Shri Rajeev Arora
Central Excise
2018 (6) TMI 641 – CESTAT NEW DELHI – 2018 (363) E.L.T. 871 (Tri. – Del.)
CESTAT NEW DELHI – AT
Dated:- 13-6-2018
Appeal No. E/51238-51240/2018-SM – Final Order No. 52207-52209/2018
Central Excise
Hon'ble Mrs. Archana Wadhwa, Member (Judicial)
Shri K. Poddar & Shri H.C. Saini, DRs – for the appellant
None – for the respondent
ORDER
Per Ms. Archana Wadhwa:
All the three appeals filed by the Revenue are being decided by a common order as they arise out of the same impugned order passed by Commissioner (Appeals) vide which he has set aside the order of the original adjudicating authority.
2. I have heard Shri k. Podd

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h provides a deeming provision of manufacture if the goods are labelled or relabelled and includes the declaration or alteration of retail sale price to render the products marketable to the consumers. Based upon the same, proceedings were initiated against the respondents resulting in passing of an order by the original adjudicating authority, confiscating the goods and imposing redemption fine and penalties. Surprisingly, though the original adjudicating authority held that the process of removing of MRP amounts to manufacture, but no duty of excise was confirmed against the respondent.
4. On appeal, Commissioner (Appeals) set aside the impugned order by observing that removal of MRP sticker, without affixing a new MRP does not amount to

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Price list has also not been correlated with revision of MRP. Thus, the criteria of manufacture under Section 2(f) of the Central Excise Act has not been fulfilled to claim dutiability and hence liability to confiscation of the goods.”
5. As against the above findings of Commissioner (Appeals), Revenue is in appeal.
6. I find that there is no dispute on the facts. The entire case of the Revenue is limited to the allegation that the assessee removed the MRP sticker. There is no further allegation that any new MRP sticker were affixed to the goods in question. Admittedly, the provisions of Section 2(f)(iii) provides deemed manufacture definition only when the goods are labelled or relabelled or MRP is altered, which itself establishes the f

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Goods which may be disposed off by the proper officer after its seizure under the Central Goods and Services Tax Act
27/2018 Dated:- 13-6-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 27/2018 – Central Tax
New Delhi, the 13th June, 2018
G.S.R. 550 (E).- In exercise of the powers conferred by sub-section (8) of section 67 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government hereby notifies the goods or the class of goods (hereinafter referred to as the said goods) mentioned in the Schedule below, which shall, as soon as may be after it

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chedule to the Customs Tariff Act, 1975 (51 of 1975)
(11) Pharmaceutical products falling within Chapter 30 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
(12) Fireworks
(13) Red Sander
(14) Sandalwood
(15) All taxable goods falling within Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
(16) All unclaimed/abandoned goods which are liable to rapid depreciation in value on account of fast change in technology or new models etc.
(17) Any goods seized by the proper officer under section 67 of the said Act, which are to be provisionally released under sub-section (6) of section 67 of the said Act, but provisional release has not been taken by the concerned person within a period of o

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Central Goods and Services Tax (Fifth Amendment) Rules, 2018
26/2018 Dated:- 13-6-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 26/2018 – Central Tax
New Delhi, the 13th June, 2018
G.S.R. 549 (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 (Fifth 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 Central Goods and Services Tax Rules, 2017, –
(i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that the value of supplies

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ed for which refund is claimed under sub-rules (4A) or (4B) or both; and
(b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).”
(iv) with effect from 01st July, 2017, in rule 95, in sub-rule (3), for clause (a), the following shall be substituted, namely:-
“(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;”;
(v) in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund.”;
(vi) in rule 133, for sub-rule (3), the following shall be substituted, namely:-
“(3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on t

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gistration under the Act.
Explanation: For the purpose of this sub-rule, the expression, “concerned State” means the State in respect of which the Authority passes an order.”;
(vii) in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:-
“(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.”;
(viii) in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-
“10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.”;
(ix) with effect from 01st July, 2017, in FORM GST PCT-01, in PART B,
(a) against Sl. No. 4, after entry (10), the following shall be inserted, namely:-
“(11) Sales Tax practitioner under existing law for a period of not less than five years
(12) tax return preparer under existing law for a

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12
13
14
“;
(b) for Statement 5B, the following Statement shall be substituted, namely:-
“Statement 5B
[see rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl. No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
GSTIN of the supplier
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax /Union Territory Tax
Cess
1
2
3
4
5
6
7
8
9
;”
(xi) in FORM GST RFD-01A, in Annexure-1,
(a) for Statement 1A, the following Statement shall be substituted, namely:-
“Statement 1A
[see rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl.
No.
Details of invoices of inward supplies received
Tax paid on inward supplies
Details of invoices of outward supplies issued
Tax paid on outward supplies
GSTIN of the supplier
No.
Date
Taxable Value
In

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Registration
Query (Issue) Started By: – Ravikumar Doddi Dated:- 12-6-2018 Last Reply Date:- 26-6-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Sir,
Without knowing 20 lakhs exemption dealer has taken GST registration and now he wants to cancel the registration and he wants to avail first ₹ 20-00 lakhs exemption and then he wants to take registration after crossing threshold limit. When once registration is taken he has to charge GST from single rupee is it correct thro

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Applicable rate of interest on ITC reversal of Audit point prior to GST now to make payment
Query (Issue) Started By: – karunakar reddy Dated:- 12-6-2018 Last Reply Date:- 13-6-2018 Central Excise
Got 1 Reply
Central Excise
Dear Sir/Madam,
we have been recently audited of records prior to GST, in this we have to reversal of ITC now along with interest. please let us know the applicable rate of interest for the same.
Reply By SHIVKUMAR SHARMA:
The Reply:
Rate of Interest is 15%

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GST on free supplies by customers
By: – Venkataprasad Pasupuleti
Goods and Services Tax – GST
Dated:- 12-6-2018

Introduction:
It is common practice prevailing in many industries that certain materials are provided by the customer to the manufacturer or contractor. This is done for various business or economic reasons. For example, moulds, jigs and dies etc., are provided by the Original Equipment Manufacturers (OEM) to a component manufacturer in the automobile industry. Similarly, the client would be supplying the steel and cement to the contractor in the construction contracts. Let us say, the contract price for the building construction is 10 crores wherein the contractor has to incur all the cost. Instead of this, it may be agreed that the cement & steel are to be supplied by the client and contractor would execute the work using the same thereby bringing down the contract price to ₹ 7 crores. In the first case, the Government would be able to levy a tax on e

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l state SGST laws and made applicable for IGST). To determine whether free supplies are to be includible in the taxable value or not, the primary question to be answered is whether price agreed in the contract (wherein the price of free supplies is not factored) would constitute the 'consideration' at first instance and thereby to construe the same as 'sole consideration' and accordingly the provisions of section 15, ibid qua Transaction value can be adopted.
Section 2(31) defines consideration which reads as follows:
“consideration” in relation to the supply of goods or services or both includes-
* any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government;
* the monetary value of any act or forbearance, in respect of, in response to, or for the

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follows is that consideration means a reasonable equivalent for other valuable benefit passed on by the promisor to the promisee or by the transfer of to the transferee.”. The rationale of this decision was discussed & applied even in the context of service tax [Bhayana Builders Pvt. Ltd. v. Commissioner – 2013 (9) TMI 294 – CESTAT NEW DELHI (LB) = 2013 (32) S.T.R. 49 (Tribunal-LB)]. A similar view was expressed under Central Excise law by the Hon'ble Supreme court in case of Commissioner v. Fiat India Pvt. Ltd. – 2012 (8) TMI 791 – SUPREME COURT = 2012 (283) E.L.T. 161 (S.C.) (Para 58).
Thus, any consideration whether monetary or otherwise should have flown or should flow from the payer to the payee and should accrue to the benefit of the later. The holistic reading of the definition given under GST (extracted supra) also gives similar meaning as explained by the Hon'ble supreme court.
The above theory remains unchanged and does not get affected even after applying the inclusive par

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udible and liable for GST.
Position under old laws Vs GST:
In old indirect taxes (Central Excise, VAT, service tax etc.,) the taxable events are restrictive in the gamut of entire supply chain and governed by the different laws and of course by the different Governments (Centre or State). For instance, the Central Excise can be levied only at the stage of 'manufacture', VAT only at the time of 'sale'. Because of this restrictive application and in order to avoid the revenue leakage, the old laws attempted to tax the 'free supplies'.
However, as GST is levied on the common taxable event known as 'supply' across the entire supply chain and leviable at all stages and the tax charged by the supplier is anyway available as input tax credit (ITC) to the recipient (except when the ITC is specifically restricted or recipient engaged in exempted supplies or unregistered etc.,). Thus, there is very less chance for revenue leakage.
Hence, the rationale of the old laws attempts to tax the free

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s case?
1.1 Moulds and dies owned by the original equipment manufacturer (OEM) which are provided to a component manufacturer (the two not being related persons or distinct persons) on FOC basis does not constitute a supply as there is no consideration involved. Further, since the moulds and dies are provided on FOC basis by the OEM to the component manufacturer in the course or furtherance of his business, there is no requirement for reversal of input tax credit availed on such moulds and dies by the OEM.
1.2 It is further clarified that while calculating the value of the supply made by the component manufacturer, the value of moulds and dies provided by the OEM to the component manufacturer on FOC basis shall not be added to the value of such supply because the cost of moulds/dies was not to be incurred by the component manufacturer and thus, does not merit inclusion in the value of supply in terms of section 15(2)(b) of the Central Goods and Services Tax Act, 2017 (CGST Act for sh

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Printed Advertisement Materials Classified as 'Supply of Goods' Under GST Tariff Chapter 4911; 6% CGST and 6% SGST Applied.
Case-Laws
GST
Classification of supply – The printed advertisement

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Industrial Gas Manufacturing Classified as 'Job Work' u/s 2(68) of GST Acts.
Case-Laws
GST
Job-work activity or not? – The activity of manufacturing industrial gases viz. Oxygen, Nitrogen and

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Supply Value for Job Work Determined by Transaction Value u/s 15(1) of GST Acts.
Case-Laws
GST
Valuation – Job work – The value of supply by the applicant shall be the transaction value, whic

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“Electrically Operated Drum with Bell and Zalar” Classified Under Customs Tariff Act, Not GST Exempt.
Case-Laws
GST
Classification of goods – Supply under GST – The product ‘Electrically op

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Power Driven Pumps for Water Dispensing Excluded from 12% GST Rate: Clear, Raw, Storm, Waste, Sewerage Types Affected.
Case-Laws
GST
Classification of goods – Power Driven Pumps used for disp

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“Geared Motor” Falls Under Chapter Heading 8501 of Customs Tariff Act; Applicable GST Rate Applied.
Case-Laws
GST
The product ‘Geared Motor’ is classifiable under Chapter Heading 8501 of

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REGARDING CLARIFICATION ON REFUND IN GST
Circular No. 1819016/315 Dated:- 12-6-2018 Uttar Pradesh SGST
GST – States
=============
Document 1
पत्राà¤â€šà¤â€¢ :: à¤Å“à¥â‚¬.एस.टà¥â‚¬. / 2018-19 / 315
/1819016
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िन्दुà¤â€œà¤â€š तथा à¤â€¢Ã Â¤Â¸Ã Â¥ÂÃ Â¤Å¸Ã Â¤Â® बाण्डà¥â€¡Ã Â¤Â¡ वà¥â€¡Ã Â¤Â¯Ã Â¤Â° हाà¤â€°Ã Â¤Â¸ सà¥â€¡ वस्तुà¤â€œà¤â€š
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¥ÂÃ Â¤Â¡Ã Â¥â€¡Ã Â¤Â¡ वà¥â€¡Ã Â¤Â¯Ã Â¤Â° हाà¤â€°Ã Â¤Â¸ सà¥â€¡ वस्तुà¤â€œà¤â€š à¤â€¢Ã Â¥â‚¬ à¤â€ Ã Â¤ÂªÃ Â¥â€šà¤°à¥à¤¤à¤¿ à¤â€¢Ã Â¥â‚¬ दशा मà¥â€¡Ã Â¤â€š à¤â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Å¸Ã Â¥ÂÃ Â¤Â°Ã Â¥â‚¬Ã Â¤â€”à¥â€¡Ã Â¤Å¸Ã Â¥â€¡Ã Â¤Â¡ टà¥Ë†à¤â€¢Ã Â¥ÂÃ Â¤Â¸ à¤â€¢Ã Â¥â‚¬ प्रयà¥â€¹Ã Â¤Å“्यता à¤â€¢Ã Â¥â€¡
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वाणिà¤Å“्य à¤â€¢Ã Â¤Â° मुà¤â€“्यालय, लà¤â€“नऊ ।
Circular No. 45/19/2018-GST
F. No. CBEC/20/16/4/2018-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
G

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(CGST Act for short) hereby clarifies the issues raised as below:
3. Claim for refund filed by an Input Service Distributor, a person paying tax under
section 10 or a non-resident taxable person:
3.1
Doubts have been raised in case of claims for refund filed by an Input Service
Distributor (ISD for short), a person paying tax under section 10 of the CGST Act
(composition taxpayer for short) or a non-resident taxable person in light of para 2.0 of
Circular No. 24/24/2017-GST dated 21.12.2017 which mandates that the refund claim for a
tax period may be filed only after filing the details in FORM GSTR-1 for the said tax period
and that it is also to be ensured that a valid return in FORM GSTR-3B has been filed for the
last tax period before the one in which the refund application is being filed.
3.2 In this regard, attention is invited to sub-section (1) of section 37 of the CGST Act
read with rule 59 of the Central Goods and Services Tax Rules, 2017 (CGST Rules for short)
wh

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balance in the
electronic cash and/or credit ledger by a non-resident taxable person, the filing of the details
in FORM GSTR-1 and the return in FORM GSTR-3B is not mandatory. Instead, the return
in FORM GSTR-4 filed by a composition taxpayer, the details in FORM GSTR-6 filed by
an ISD and the return in FORM GSTR-5 filed by a non-resident taxable person shall be
sufficient for claiming the said refund.
4.
Application for refund of integrated tax paid on export of services and supplies
made to a Special Economic Zone developer or a Special Economic Zone unit:
4.1
It has been represented that while filing the return in FORM GSTR-3B for a given
tax period, certain registered persons committed errors in declaring the export of services on
payment of integrated tax or zero rated supplies made to a Special Economic Zone developer
or a Special Economic Zone unit on payment of integrated tax. They have shown such
supplies in the Table under column 3.1(a) instead of showing them i

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than the aggregate amount of integrated tax/cess
mentioned in the Table under columns 3.1(a), 3.1(b) and 3.1(c) of FORM GSTR-3B filed for
the corresponding tax period.
5. Refund of unutilized input tax credit of compensation cess availed on inputs in
cases where the final product is not subject to the levy of compensation cess:
5.1 Doubts have been raised whether an exporter is eligible to claim refund of unutilized
input tax credit of compensation cess paid on inputs, where the final product is not leviable to
compensation cess. For instance, cess is levied on coal, which is an input for the manufacture
of aluminum products, whereas cess is not levied on aluminum products.
5.2
In this regard, section 16(2) of the Integrated Goods and Services Tax Act, 2017
(IGST Act for short) states that, subject to the provisions of section 17(5) of the CGST Act,
credit of input tax may be availed for making zero rated supplies. Further, as per section 8 of
the Goods and Services Tax (C

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iso to section 11(2) of the Cess Act,
which allows the utilization of the input tax credit of cess, only for the payment of cess on the
outward supplies. Accordingly, they cannot claim refund of compensation cess in case of
zero-rated supply on payment of integrated tax.
[
6.
Whether bond or Letter of Undertaking (LUT) is required in the case of zero
rated supply of exempted or non-GST goods and whether refund can be claimed by the
exporter of exempted or non-GST goods?
6.1 As per section 16(2) of the IGST Act, credit of input tax may be availed for making
zero rated supplies, notwithstanding that such supply is an exempt supply. Whereas, as per
section 2 (47) of the CGST Act, exempt supply includes non-taxable supply. Further, as per
section 16(3) of the IGST Act, a registered person making zero rated supply shall be eligible
to claim refund when he either makes supply of goods or services or both under bond or letter
of undertaking (LUT) or makes such supply on payment

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ed Tax
(Rate) dated 23.10.2017, 78/2017-Customs dated 13.10.2017 or 79/2017-Customs dated
13.10.2017?
7.1
Sub-rule (10) of rule 96 of the CGST Rules seeks to prevent an exporter, who is
receiving goods from suppliers availing the benefit of certain specified notifications under
which they supply goods without payment of tax or at reduced rate of tax, from exporting
goods under payment of integrated tax. This is to ensure that the exporter does not utilise the
input tax credit availed on other domestic supplies received for making the payment of
integrated tax on export of goods.
7.2
However, the said restriction is not applicable to an exporter who has procured goods
from suppliers who have not availed the benefits of the specified notifications for making
their outward supplies. Further, the said restriction is also not applicable to an exporter who
has procured goods from suppliers who have, in turn, received goods from registered persons
availing the benefits of these

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eby clarified that this restriction does not apply to
such inward supplies of an exporter.
8.
It is requested that suitable trade notices may be issued to publicize the contents of
this Circular.
9.
Difficulty, if any, in implementation of the above instructions may please be brought
to the notice of the Board. Hindi version would follow.
(Upender Gupta)
Commissioner (GST)
+67
Circular No. 47/21/2018-GST
F. No. CBEC- 20/16/03/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
New Delhi, Dated the 08th June, 2018
To,
The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners/
Commissioners of Central Tax (All)/
The Principal Directors General/ Directors General (All)
Madam/Sir,
Subject: Clarifications of certain issues under GST- regarding
Representations have been received seeking clarification on certain issues under the
GST laws. The same have been examined an

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e component manufacturer on FOC basis
How is servicing of cars involving
both supply of goods (spare parts)
and services (labour), where the
value of goods and services are
shown separately, to be treated
under GST?
In case of auction of tea, coffee,
rubber etc., whether the books of
accounts are required to be
maintained at
every place of
business by the principal and the
auctioneer, and whether they are
eligible to avail input tax credit?
shall not be added to the value of such
supply because the cost of moulds/dies was
not to be incurred by the component
manufacturer and thus, does not merit
inclusion in the value of supply in terms of
section 15(2)(b) of the Central Goods and
Services Tax Act, 2017 (CGST Act for
short).
1.3 However, if the contract between OEM and
component manufacturer was for supply of
components made by using the moulds/dies
belonging to the component manufacturer,
but the same have been supplied by the
OEM to the component manufactur

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e warehouses,
where such goods are stored, as their
additional place of business. The buyer
is also required to disclose such
warehouse as his additional place of
business if he wants to store the goods
purchased through auction in such
warehouses. For the purpose of supply
of tea through a private treaty, the
principal and an auctioneer may also
comply with the said provisions.
(b) The principal and the auctioneer for the
2
3
រា
4
5
In case of transportation of goods by
railways, whether goods can be
delivered even if the e-way bill is
not produced at the time of
delivery?
Whether e-way bill is required in the
following cases-
(i) Where goods transit through
another State while moving from
one area in a State to another area in
the same State.
purpose of auction of tea, coffee,
rubber etc., or the principal and the
auctioneer for the purpose of supply of
tea through a private treaty, are
required to maintain the books of
accounts relating to

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treaty, shall be eligible
to avail input tax credit subject to the
fulfilment of other provisions of the CGST
Act read with the rules made thereunder.
As per proviso to rule 138(2A) of the Central
Goods and Services Tax Rules, 2017 (CGST
Rules for short), the railways shall not deliver
the goods unless the e-way bill is produced at
the time of delivery.
(i) It may be noted that e-way bill generation is
not dependent on whether a supply is inter-
State or not, but on whether the movement of
goods is inter-State or not. Therefore, if the
goods transit through a second State while
moving from one place in a State to another
place in the same State, an e-way bill is
required to be generated.
2.
(ii) Where goods move from a DTA
unit to a SEZ unit or vice versa
located in the same State.
(ii) Where goods move from a DTA unit to a
SEZ unit or vice versa located in the same
State, there is no requirement to generate an e-
way bill, if the same has been exempted under

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ax on goods transferred/sold while being deposited in a warehouse
(hereinafter referred to as the “warehoused goods”) was clarified.
2.
Various references had been received by the Board on the captioned issue which has
now been re-examined by the Board.
3.
It is seen that the “transfer/sale of goods while being deposited in a customs bonded
warehouse” is a common trade practice whereby the importer files an into-bond bill of entry
and stores the goods in a customs bonded warehouse and thereafter, supplies such goods to
another person who then files an ex-bond bill of entry for clearing the said goods from the
customs bonded warehouse for home consumption.
4.
It may be noted that as per sub-section (2) of section 7 of the Integrated Goods and
Services Tax Act, 2017 (hereinafter referred to as the “IGST Act”), the supply of goods
imported into the territory of India, till they cross the customs frontiers of India, is treated as
a supply of goods in the course of inter-Stat

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lue or the
value as per sub-section (8) of section 3 of the CTA (i.e. valuation done at the time of filing
the into-bond bill of entry), whichever is higher.
6.
It is therefore, clarified that integrated tax shall be levied and collected at the time of
final clearance of the warehoused goods for home consumption i.e., at the time of filing the
ex-bond bill of entry and the value addition accruing at each stage of supply shall form part
of the value on which the integrated tax would be payable at the time of clearance of the
warehoused goods for home consumption. In other words, the supply of goods before their
clearance from the warehouse would not be subject to the levy of integrated tax and the same
would be levied and collected only when the warehoused goods are cleared for home
consumption from the customs bonded warehouse.
7. This Circular would be applicable for supply of warehoused goods, while being
deposited in a customs bonded warehouse, on or after the 1st of Ap

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Commissioner of Central Excise, Kolkata-IV, Commissioner of GST & Central Excise, Howrah. Versus M/s. Bindawala Cables and Conductors Ltd., M/s. Bindawala Electricals Industries Ltd., M/s. Kritika Wires Pvt. Ltd., Mr. Bhagwandas Bindawala, Direcotor.
Central Excise
2018 (7) TMI 321 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 12-6-2018
Appeal Nos. E/76668/2017 & CO-76098/2017, E/77072-74/2017 – FO/76235-76238/2018
Central Excise
SHRI P. K. CHOUDHARY, JUDICIAL MEMBER
Shri S. Guha, A.C. (AR) for the Appellant (s)
Shri K. P. Dey, Advocate & Shri Harendra Kr. Pandey, Advocate, Shri B.N. Chattopadhyay, Consultant for the Respondent (s)
ORDER
Per Shri P. K. Choudhary:
Briefly stated the facts of the case are that M/s. Bindawala Cables & Conductors Limited (the assessee), Respondent No. 1 is engaged in the manufacture of various grades of Alluminium Conductors and availed CENVAT Credit under the provisions of CENVAT Credit Rules 2004. In course of investigati

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s. Shivam India Limited. By the impugned Order the Commissioner (Appeals) upheld the Adjudication Order only to the extent of confirmation of demand of Rs. 20,18,930/- alongwith interest and set aside the penalties on the Respondents herein. It is observed that since the assessee had already reversed the CENVAT Credit of Rs. 20,18,858/- alongwith interest amounting to Rs. 3,698/- the same is accordingly adjusted against the quantum of confirmed demand. Hence, Revenue filed these appeals against the setting aside of penalties on the Respondents.
2. The Learned A.R. for the Revenue reiterates the Grounds of Appeal filed by the Revenue. It is further stated that it is a case of fraudulent availment of CENVAT Credit on the basis of fake invoices and the demand of CENVAT Credit was upheld by the Commissioner (Appeals) and therefore imposition of penalties warranted. It is also submitted that this Tribunal on the identical situation in the case of M/s. Steel Centre & Others Vs. Commissioner

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of non receipt of goods by the Respondents. The Learned Counsel also referred to the Case Laws.
4. Heard both sides and perused the appeal records.
5. I find that the assessee is engaged in the manufacture of various grades of Alluminium Conductor. It has been alleged that they have wrongly availed CENVAT Credit on M.S. Wire and Wire Rod on the basis of the invoice issued by the two companies without actual receipt of the goods from the Suppliers concerned. It has been further alleged that there are only paper transactions. On perusal of the Adjudication Order, it is seen that Shri Bhagwan Das Bindawala, Director of the assessee in his statement dated 05.08.2015 had not seriously refuted the allegation of non-receipt of goods. In any event, it is noticed that the assessee is not disputing the demand of duty, which they have already paid prior to issuance of the Show Cause Notice. The Learned Counsel argued the matter at length in so far as the assessee received the goods at their fac

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e Commissioner (Appeals). It is evident from the record that the Assessee reversed the credit availed on the basis of the invoices issued by the two supplier companies. It was found that the credit was availed on the basis of the invoices without actual receipt of the goods. Apparently, fact of reversal of credit is linked with non-receipt of the inputs and no other conclusion can be drawn. Hence, the Order of the Commissioner (Appeals) regarding the setting aside of the penalties cannot be sustained. The Tribunal in the identical situation in the case of M/s. Steel Centre (Supra) upheld the demand of CENVAT Credit along with interest and imposition of penalty on the assessee and reduced the penalties on the co-noticees. The relevant portion of the said Order is reproduced below:-
“4) The findings of the Adjudicating Authority has been challenged by the various appellants mainly on the ground that by claiming that the material covered by the invoices issued by BSE as well as M/s. Stee

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undertook verification of vehicle numbers in the consignment notes of UFC in respect of the both suppliers. But the vehicles shown to have been used for transportation of goods by UFC, were found to be light motor vehicles, Maruti Car, Bajaj Scooters etc. which were not capable of carrying the load as indicated in the consignment notes.
7) Verification of the bills filed at the end of MCU has further established that the invoices and consignment notes attached to goods supplied by BSC, as well as Steel Centre, do not have the weighment slips, Sales Tax, Road permission etc. The enquiry with the Commercial Taxes Authorities of Bihar has further revealed that the relevant forms are required to be issued under Bihar Sales Tax Rules for movement of consignments.
8) On the basis of the above evidences, it is clearly established that no goods accompanied invoices by those two dealers BSC and Steel Centre. Consequently, the CENVAT Credit availed by MCU on the basis of such invoices are irr

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e two dealers, is required to be reversed alongwith interest. BSE and Steel Centre have issued invoices fraudulently without transacting any goods. UFC has also facilitated such fraudulent availment of credit. Consequently, we upheld all the penalties imposed in the impugned order for the reasons mentioned therein against various persons. However, in the peculiar facts and circumstances of the present case, we are of the view that the penalties levied on the following persons are too high and merit reduction. Hence we reduce the penalties as follows:
i) Shri Bimal Kr. Kheria, Chairman, MCU from Rs. 1,16,03,673/- to Rs. 50.00 Lakhs.
ii) Imposition of Penalty reduced to Rs. 50.00 Lakhs on M/s. Steel Centre .
iii) Penalty set aside on Shri Bishan Kumar Kheria.
Since penalty has been imposed on M/s. Bhagwati Steel Centre, we feel that no separate penalty is required to be imposed on Shri Bimal Kr. Kheria, partner of M/s. Bhagwati Steel Centre.”
7. After considering the facts and ci

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